Bill Text: FL S1866 | 2010 | Regular Session | Comm Sub
Bill Title: Community Development Districts [WPSC]
Spectrum: Partisan Bill (Republican 1-0)
Status: (Vetoed) 2010-04-29 - Placed on Special Order Calendar; Read 2nd time -SJ 01004; Substituted CS/HB 7203 (Vetoed by Governor) -SJ 01004; Laid on Table -SJ 01004 [S1866 Detail]
Download: Florida-2010-S1866-Comm_Sub.html
Florida Senate - 2010 CS for SB 1866 By the Committee on Finance and Tax; and Senator Altman 593-04951-10 20101866c1 1 A bill to be entitled 2 An act relating to community development districts; 3 creating s. 212.0315, F.S.; authorizing certain 4 community development districts to levy a tax on 5 certain transactions; providing a procedure to enact 6 the tax; providing definitions; requiring local 7 administration of the tax; providing an effective 8 date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12 Section 1. Section 212.0315, Florida Statutes, is created 13 to read: 14 212.0315 Optional community development district tax on 15 rental or license fee for use of real property.— 16 (1) Any district may levy a tax of up to 1 percent on all 17 transactions occurring in the district which are subject to the 18 state tax imposed under s. 212.031 if the conditions in 19 subsection (2) are met. The tax, if levied, shall be computed as 20 the applicable rate times the amount of taxable transactions. 21 The amount of any such levy is not subject to tax under s. 22 212.031. 23 (2)(a) The tax must be first be approved by at least four 24 members of the five-member elected board of supervisors of the 25 district; and 26 (b) The tax must then be approved by a vote of at least 27 two-thirds of the landowners within the district, cast at a 28 special meeting called solely for the purpose of considering the 29 levying of the tax authorized by this section. 30 1. The special meeting shall be noticed in the same manner 31 as is provided for in s. 190.006(2)(a) for the initial election 32 of supervisors. 33 2. Landowners may cast their vote in person or by proxy in 34 writing. Votes cast by proxy must comply with the requirements 35 for proxy votes set forth in s. 190.006(2)(b). 36 3. Each landowner shall have one vote without regard to the 37 number of acres owned. 38 (c) The district board shall notify the department within 39 10 days after approval under this subsection to levy a tax. 40 (3) A tax authorized under this section may take effect on 41 the first day of any month, but may not take effect until at 42 least 60 days after approval to levy the tax is obtained 43 pursuant to subsection (2). 44 (4) If, pursuant to s. 190.006(3)(a)2.d., the district 45 board determines that the district has qualified electors, the 46 district’s authority to levy a tax under this section shall 47 expire. The district board shall notify the department within 10 48 days after such a determination is made. 49 (5) For the purposes of this section, the terms: 50 (a) “Qualified electors” and “landowners” have the same 51 meanings as provided in s. 190.003. 52 (b) “District” means a community development district 53 established pursuant to s. 190.004 which has no qualified 54 electors. 55 (6) The proceeds of the tax provided for in this section 56 shall be used only for the following purposes: 57 (a) To promote and support commercial activity within the 58 district; 59 (b) To promote and support those festivals, special events, 60 and other activities within the district which enhance 61 commercial activity; and 62 (c) To provide public services as deemed necessary by the 63 district’s board to support commercial activities, including 64 additional public services as deemed necessary by the district’s 65 board to support festivals, special events, and other activities 66 that enhance commercial activity within the district. For the 67 purposes of this subsection, “public services” includes, but are 68 not limited to, law enforcement services, fire protection, 69 emergency services, and sanitation services. 70 (7) All expenditures of the proceeds of the tax provided 71 for in this section must first be approved by the district board 72 of supervisors. 73 (8) The tax authorized under this section shall be charged 74 by the person receiving the consideration for the lease, 75 license, or rental, and it shall be collected from the lessee, 76 tenant, or licensee at the time of payment of the consideration 77 for such lease, rental, or license. 78 (9) All transactions that are exempt from the state sales 79 tax imposed under s. 212.031 are exempt from the taxes 80 authorized by subsection (1). 81 (10)(a) Any district levying a tax authorized by this 82 section must locally administer the tax. To the extent that such 83 provisions are not manifestly incompatible with the provisions 84 of this section, the same powers, duties, limitations, and 85 privileges imposed by this chapter and chapter 213 apply to the 86 assessment, payment, collection, and administration of tax 87 levied pursuant to this section. 88 (b) Upon approval of a tax under subsection (2) and before 89 such tax may become effective, the district board shall adopt a 90 resolution that includes provision for, but need not be limited 91 to: 92 1. The initial collection rate and the first day of 93 imposition of the tax. 94 2. Designation of the district official to whom the tax 95 shall be remitted, and that official’s powers and duties with 96 respect thereto. Tax revenues may be used only in accordance 97 with the provisions of this section. 98 3. Requirements respecting the keeping of appropriate 99 books, records, and accounts by those responsible for collecting 100 and administering the tax. 101 4. Provision for payment of a dealer’s credit as required 102 under this chapter. 103 5. A portion of the tax collected may be retained by the 104 district for costs of administration, but such portion shall not 105 exceed 3 percent of collections. 106 (c) A district adopting a tax authorized by this section 107 shall assume all responsibility for administering the tax 108 imposed by this section, including auditing the records and 109 accounts of dealers and assessing, collecting, and enforcing 110 payments of delinquent taxes. The district shall be bound by the 111 rules of the department. The district shall be bound by the same 112 confidentiality requirements and is subject to the same 113 penalties as the department under s. 213.053. The district may 114 use any power granted in this chapter to the department to 115 determine the amount of tax, penalties, and interest to be paid 116 by each dealer and to enforce payment of such tax, penalties, 117 and interest. The district may use a certified public accountant 118 licensed in this state in the administration of its statutory 119 duties and responsibilities. Such certified public accountants 120 are bound by the same confidentiality requirements and subject 121 to the same penalties as the district under s. 213.053. 122 (11) The tax imposed by this section shall constitute a 123 lien on the property of the lessee or licensee of any real 124 estate in the same manner as, and shall be collectible as are, 125 liens authorized and imposed by ss. 713.68 and 713.69. 126 Section 2. This act shall take effect July 1, 2010.
