Bill Text: FL S1052 | 2013 | Regular Session | Comm Sub

---

Bill Title: Discretionary Sales Surtaxes

Spectrum: Bipartisan Bill

Status: (Failed) 2013-05-03 - Died in Appropriations Subcommittee on Finance and Tax [S1052 Detail]

Download: Florida-2013-S1052-Comm_Sub.html

---

       Florida Senate - 2013                             CS for SB 1052
       
       
       
       By the Committee on Education; and Senator Montford
       
       
       
       
       581-04824-13                                          20131052c1
    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 surtax to purchase school
    5         buses and other needs; providing an effective date.
    6  
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Subsection (6) of section 212.055, Florida
   10  Statutes, is amended to read:
   11         212.055 Discretionary sales surtaxes; legislative intent;
   12  authorization and use of proceeds.—It is the legislative intent
   13  that any authorization for imposition of a discretionary sales
   14  surtax shall be published in the Florida Statutes as a
   15  subsection of this section, irrespective of the duration of the
   16  levy. Each enactment shall specify the types of counties
   17  authorized to levy; the rate or rates which may be imposed; the
   18  maximum length of time the surtax may be imposed, if any; the
   19  procedure which must be followed to secure voter approval, if
   20  required; the purpose for which the proceeds may be expended;
   21  and such other requirements as the Legislature may provide.
   22  Taxable transactions and administrative procedures shall be as
   23  provided in s. 212.054.
   24         (6) SCHOOL CAPITAL OUTLAY SURTAX.—
   25         (a) The school board in each county may levy, pursuant to
   26  resolution conditioned to take effect only upon approval by a
   27  majority vote of the electors of the county voting in a
   28  referendum, a discretionary sales surtax at a rate that may not
   29  exceed 0.5 percent.
   30         (b) The resolution shall include a statement that provides
   31  a brief and general description of the school capital outlay
   32  projects to be funded by the surtax. The statement shall conform
   33  to the requirements of s. 101.161 and shall be placed on the
   34  ballot by the governing body of the county. The following
   35  question shall be placed on the ballot:
   36  ....FOR THE                 ....CENTS TAX             
   37  ....AGAINST THE             ....CENTS TAX             
   38         (c) The resolution providing for the imposition of the
   39  surtax shall set forth a plan for use of the surtax proceeds for
   40  fixed capital expenditures or fixed capital costs associated
   41  with the construction, reconstruction, or improvement of school
   42  facilities and campuses that which have a useful life expectancy
   43  of 5 or more years; for, and any land acquisition, land
   44  improvement, design, and engineering costs related thereto; and
   45  for the purchase of school buses. Additionally, the plan must
   46  shall include the costs of retrofitting and providing for
   47  technology implementation, including hardware and software, for
   48  the various sites within the school district. Surtax revenues
   49  may be used for the purpose of servicing bond indebtedness to
   50  finance projects authorized by this subsection, and any interest
   51  accrued thereto may be held in trust to finance such projects.
   52  Neither the proceeds of the surtax nor any interest accrued may
   53  thereto shall be used for operational expenses.
   54         (d) The resolution may also set forth a plan for using the
   55  proceeds of the surtax to fund expenses authorized under s.
   56  1011.71(2)-(5). Such plan may provide that the proceeds of the
   57  surtax, including interest accrued on the revenues of the
   58  surtax, be used for the expenses of maintaining, renovating, or
   59  repairing existing school facilities or maintaining, securing,
   60  or upgrading technology equipment for schools.
   61         (e)(d) Surtax revenues collected by the Department of
   62  Revenue pursuant to this subsection shall be distributed to the
   63  school board imposing the surtax in accordance with law.
   64         Section 2. This act shall take effect July 1, 2013.