Bill Text: FL S0706 | 2014 | Regular Session | Introduced

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Bill Title: Discretionary Sales Surtaxes

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2014-05-02 - Died in Education [S0706 Detail]

Download: Florida-2014-S0706-Introduced.html

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       Florida Senate - 2014                                     SB 706
       
       
        
       By Senator Montford
       
       
       
       
       
       3-00861-14                                             2014706__
    1                        A bill to be entitled                      
    2         An act relating to discretionary sales surtaxes;
    3         amending s. 212.055, F.S.; authorizing a county school
    4         board to use the school capital outlay surtax to
    5         purchase school buses and for certain operational
    6         expenses; providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (6) of section 212.055, Florida
   11  Statutes, is amended to read:
   12         212.055 Discretionary sales surtaxes; legislative intent;
   13  authorization and use of proceeds.—It is the legislative intent
   14  that any authorization for imposition of a discretionary sales
   15  surtax shall be published in the Florida Statutes as a
   16  subsection of this section, irrespective of the duration of the
   17  levy. Each enactment shall specify the types of counties
   18  authorized to levy; the rate or rates which may be imposed; the
   19  maximum length of time the surtax may be imposed, if any; the
   20  procedure which must be followed to secure voter approval, if
   21  required; the purpose for which the proceeds may be expended;
   22  and such other requirements as the Legislature may provide.
   23  Taxable transactions and administrative procedures shall be as
   24  provided in s. 212.054.
   25         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
   26         (a) The school board in each county may levy, pursuant to
   27  resolution conditioned to take effect only upon approval by a
   28  majority vote of the electors of the county voting in a
   29  referendum, a discretionary sales surtax at a rate that may not
   30  exceed 0.5 percent.
   31         (b) The resolution must shall include a statement that
   32  provides a brief and general description of the school capital
   33  outlay projects to be funded by the surtax. The statement must
   34  shall conform to the requirements of s. 101.161 and shall be
   35  placed on the ballot by the governing body of the county. The
   36  following question shall be placed on the ballot:
   37  
   38  ....FOR THE                 ....CENTS TAX             
   39  ....AGAINST THE             ....CENTS TAX             
   40         (c) The resolution providing for the imposition of the
   41  surtax must shall set forth a plan for use of the surtax
   42  proceeds for fixed capital expenditures or fixed capital costs
   43  associated with the construction, reconstruction, or improvement
   44  of school facilities and campuses that which have a useful life
   45  expectancy of 5 or more years; for, and any land acquisition,
   46  land improvement, design, and engineering costs related thereto;
   47  and for the purchase of school buses. Additionally, the plan
   48  must shall include the costs of retrofitting and providing for
   49  technology implementation, including hardware and software, for
   50  the various sites within the school district. Surtax revenues
   51  may be used for the purpose of servicing bond indebtedness to
   52  finance projects authorized by this subsection, and any interest
   53  accrued thereto may be held in trust to finance such projects.
   54  Except as provided under paragraph (d), neither the proceeds of
   55  the surtax nor any interest accrued may thereto shall be used
   56  for operational expenses.
   57         (d) The resolution may also set forth a plan for using the
   58  proceeds of the surtax to fund expenses authorized under s.
   59  1011.71(2)-(5). Such plan may provide that the proceeds of the
   60  surtax, including interest accrued, be used for the expenses of
   61  maintaining, renovating, or repairing existing school facilities
   62  or maintaining, securing, or upgrading technology equipment for
   63  schools.
   64         (e)(d) Surtax revenues collected by the Department of
   65  Revenue pursuant to this subsection shall be distributed to the
   66  school board imposing the surtax in accordance with law.
   67         Section 2. This act shall take effect July 1, 2014.