Res No. 24-17RESOLUTION NO. 24-17
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, URGING ALL MEMBERS OF THE
FLORIDA LEGISLATURE TO OPPOSE FLORIDA HOUSE BILL 7063
CREATING THE LOCAL GOVERNMENT FISCAL RESPONSIBILITY
ACT; DIRECTING THE CITY CLERK TO TRANSMIT A CERTIFIED
COPY OF THIS RESOLUTION TO GOVERNOR RICK SCOTT, THE
FLORIDA SPEAKER OF THE HOUSE OF REPRESENTATIVES, THE
FLORIDA PRESIDENT OF THE SENATE, THE PALM BEACH COUNTY
LEAGUE OF CITIES, AND THE FLORIDA LEAGUE OF CITIES;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.
WHEREAS, House Bill 7063, in creating the Local Government Fiscal Responsibility Act, amends
current laws relating to local government's financial management; and
WHEREAS, House Bill 7063 interferes with a municipality's ability to address local issues, respond to
emergencies and adopt fiscal policies that reflect a municipality's particular financial situation; and
WHEREAS, House Bill 7063 restricts a local government's flexibility to accrue healthy reserves and to
fund infrastructure projects;
WHEREAS, it is essential local government's maintain adequate levels of fund balance to mitigate
current and future risks, such as revenue shortfalls and unanticipated expenditures, ensuring stability for tax
payers, strengthening a government's bond rating and saving taxpayer dollars by reducing borrowed costs; and
WHEREAS, restricting a local government's ability to extend or increase certain local option taxes
negatively impacts other governments that receive a portion of those taxes; and
WHEREAS, restricting a inunicipality's ability to issues debt will reduce its ability to maintain and
improve critical infrastructure potentially resulting in fewer infrastructure projects being completed thereby
leading to further deterioration of existing infrastructure; and
WHEREAS, the City Commission of the City of Delray Beach believes the opposition of House Bill
7063 to be in the best interests of the residents and businesses of the of the City of Delray Beach and the State
of Florida.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That the foregoing recitals are hereby confirmed and ratified.
Section 2. That the City Commission hereby expresses its opposition to House Bill 7063 relating
to the creation of the Local Government Fiscal Responsibility Act, and respectfully urges the members of the
Florida Legislature to reject House Bill 7063.
Section 3. The City Clerk is hereby directed to distribute copies of this Resolution pursuant to the
list attached hereto and incorporated herein as Exhibit "A."
Section 4. That this resolution shall become effective immediately upon passage.
PASSED AND ADOPTED this 4th day of April, 2017
ATTEST:
*U) Og�,A 6rP)fLA-
Acting City Cleo tl
MAYOR
2 RES. NO. 24-17
Exhibit A
Governor Rick Scott
State of Florida
The Capitol
400 S. Monroe Street
Tallahassee, FL 32399
Representative Richard Corcoran
Florida Speaker of the House
420 The Capitol
402 South Monroe Street
Tallahassee, FL 32399
Senator Joe Negron
Florida President of the Senate
305 Senate Office Building
404 South Monroe Street
Tallahassee, FL 32399
League of Cities
301 S. Bronough Street
Suite 300
Tallahassee, FL 32302
Palm Beach County League of Cities
P.O. Box 1989, Governmental Center
West Palm Beach, FL 33402
RES. NO. 24-17
F L O R I D A H O U S E O F
HB 7063
R E P R E S E N T A T I V E S
11 A bill to be entitled
21 An act relating to local government fiscal
3 responsibility; amending ss. 125.0104, 125.0108, and
4 125.901, F.S.; revising voting requirements for
5 referenda related to the tourist development taxes,
61 tourist impact taxes, and children's services and
7 independent special district property taxes,
8 respectively; amending s. 200.065, F.S.; providing the
9 maximum millage rate local governments may levy under
10 certain circumstances; providing exceptions; amending
11� ss. 200.091 and 200.101, F.S.; revising dates and
12� voting requirements for referenda related to increases
13 in county ad valorem tax millages and increases in
14 municipal ad valorem tax millages, respectively;
15 creating s. 200.105, F.S.; providing dates and
16 approval thresholds for certain referenda; amending s,
17 212.055, F.S.; revising voting requirements for
181 referenda to adopt or amend local government
19` discretionary sales surtaxes; creating part IX of ch.
20� 218, consisting of ss. 218.90, 218.901, 218.905,
21 218.91, and 218.92, F.S.; providing a short title;
22i specifying purpose to promote the fiscal
23 responsibility of local governments; providing
24� definitions related to debt; prohibiting certain local
251 governments from enacting, extending, or increasing
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taxes otherwise authorized under specified conditions;
requiring local governments to receive voter approval
for the issuance of any new tax -supported debt with
certain terms; providing dates and voting requirements
1.ar such refei-en da; authorizin.,- .,_, f erenda at tomes
other than at general election if ars emezgencY exists;
providing exceptions for refunding or :refinancing
certain deist; amending s. 335.021, F.S.; prrviding
voting requirements for certain referenda related to
the ninth -cent fuel tax; amending s. 3361.025, F.S.;
revisi-ng vc:)ting req!_ i rpnents for teft.ain refers-nd.a
related to local option fuel taxes; amending s.
1011.73, F.S.; revising dates and voting requirements
for referenda related to certain school voted property
taxes; providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
2017
Section I. Subsection (6) of section. 125.0104, Florida
Statutes, is amended to read:
125.0104 Tourist development tax; procedure for levying;
authorized uses; referendur:; enforcement. -
(6) REFERENDUM. -
(a) A referendum under this section shall be held only at
a general election, as defined in s. 97.021, and reasires the
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5! approval of 60 percent of the voters voting on the ballot
62 question for passage of the question.
53 (b)#a} No ordin nae enacted by any county levying the ta%
54 authorized by paragraphs (3)(b) and In) shaii take effect until
55 the ordinance levying and imposing the tax has been approved V
561 a referendum election-: by the electors voting in
57 such election in the county or by'a majerity—ofthe electors
58 votitg in' .the sdWounty special tax district affected by the
59 tax.
60 (c){b} The governing board of the county levying the tax
61 shall arrange to place a question on the ballot at an
62 requlw er speelalelection to be held within the county,
63 substantially an folk},•. -
64 ....FOR the Tourist Development Tax
65 .AGAINST the Tourist Development Tax.
66 (d){e} If _ the electors voting on the
67 question approve the levy, the ordinance shall be deemed to be
68 in effect.
9 (e)+el} In any case where a referendum levying and imposing
7.0 the tax .has been approved pursuant to this section: and 15
71 percent of the elen cars in the county or ] 5 percent of the
72 electors in the subcounty special district in which the tax is
73 levied file a petition with the board of county commissioners
74 for a referendum to repeal the tax, the board of county
75i1 commissioners shall cause an election to be held for the repeal
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of the tax which election shall be subject only to the
outstanding bonds for which the tax has been pledged. However,
the reveal of the tax shall not be effective with respect to any
portion of taxes initially levied in November 1989, which has
been pledged or is being used to support bonds under paragraph
(3)(d) or paragraph (3)(1) until the retirement of those bonds.
Section 2. Subsection (5) of section 125.0108, Florida
Statutes, is amended to read:
125.0108 Areas of critical state concern; tourist impact
tax.—
(5) The tourist impact tax authorized by this section
shall take effect only upon express approval by a RaajeExty vot�
of those qualified electors in the area or areas of critical
state concern in the county seeking to levy such tax, voting in
a referendum to be held by the governing board of such county
. However, if the area or areas of critical state concern
are greater than 50 percent of the land area of the county and
the tax is to be imposed throughout the entire county, the tax
shall take effect only upon express approval of
the qualified electors of the county voting in such a
referendum. A referendum to adopt or amend the tourist impact
tax authorized by this section shall be held only at a general
election, as defined in s. 97.021, and requires the approval of
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101 60 percent of the voters voting on the ballot question for
102 passage of the question.
103r Section 3. Subsection (1) of section 125.901, Florida
104 Statutes, is amended to read:
105 125.901 Children's services; independent special district;
106 council; powers, duties, and functions; public records
107 exemption. --
108 (1) Each county may by ordinance create an independent
109 special district, as defined in ss. 189.012 and 200.001(8)(e),
110 to provide funding for children's services throughout the county
1111 in accordance with this section. The boundaries of such district
112 shall be coterminous with the boundaries of the county. The
113 county governing body shall obtain approval, by a majer-ity vote
114 of those electors voting on the question, to annually levy ad
115 valorem taxes which shall not exceed the maximam millage rate
116 authorized by this section. A referendum under this section
117, shall be held only at a general election, as defined in s.
118 97.021, and requires the approval of 60 percent of the voters
119! voting on the ballot question for assa e of the question. Any
1201 district createdursuant to the
p px'ovisions of this subsection
1211 shall be required to levy and fix millage sabject to the
122 provisions of s. 200.065. Once such millage is approved by the
123 electorate, the district shall not be required to seek approval
124 of t::e electorate in future years to levy the previously
125, approved millage.
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126 (a) The governing body of the district shall be a council
127 on children's services, which may also be known as a juvenile
128 welfare board or similar name as established in the ordinance by
129 the county governing body. Such council shall consist of 10
130 members, including: the superintendent of schools; a local
131 school board member; the district administrator from the
132 appropriate district of the Department of Children and Families,
133 or his or her designee who is a member of the Senior Management
134 Service or of the Selected Exempt Service; one member of the
135 county governing body; and the judge assigned to juvenile cases
136 who shall sit as a voting member of the board, except that said
137 judge shad not vote or participate in the setting of ad valorem
138 taxes under this section. If there is more than one Judge
139 assigned to juvenile cases in a count the chief judge I y, � ge shall
140 designate one of said juvenile judges to serve on the board. The
141 remaining five members shall be appointed by the Governor, and
142 shall, to the extent possible, represent the demographic
1431 diversity of the population of the county. After soliciting
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1441 recommendations from thepublic, the county governing body shall
14511 submit to the Governor the names of at least three persons for
146 each vacancy occurring among the five members appointed by the
147 Governor, and the Governor s�_all appoint members to the council
148 from the candidates nominated by the county governing body. The
149 Governor shall rrLake a selection within. a 45 -day period or
1501 request a new list of candidates. All members appointed by the
I
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1511 Governor shall have been residents of the county for the
1521 previous 24 -month period. Such members shall be appointed for 4-
153" year terms, except that the length of the terms of the initial
154 appointees shall be adjusted to stagger the terms. The Governor
155 may remove a member for cause or upon the written petition of
156 the county governing body. If any of the members of the council
157 required to be appointed by the Governor under the provisions of
158 this subsection shall resign, die, or be removed from office,
159 the vacancy thereby created shall, as soon as practicable, be
160 filled by appointment by the Governor, using the same method as
161 the original appointment, and such appointment to fill a vacancy
162 shall be for the unexpired term of the person who resigns, dies,
163 or is removed from office.
164 (b) However, any county as defined in s. 125.011(1) may
165 instead have a governing body consisting of 33 members,
166 including: the superintendent of schools; two representatives of
167 public postsecondary education institutions located in the
168 county; the county manager or the equivalent county officer; the
169 district administrator from the appropriate district of the
170 Department of Children and Families, or the administrator's
171 designee who is a member of the Senior Management Service or the
172 Selected Exempt Service; the director of the county health
173 department or the director's designee; the state attorney for
174 the county or the state attorney's designee; the chief judge
175 assigned to juvenile cases, or another juvenile judge who is the
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176' chief Judge's designee and who shall sit as a voting member of
177 the board, except that the judge may not vote or participate in
178' setting ad valorem taxes under this section; an individual who
179 is selected by the board of the local United Way or its
180 equivalent; a member of a locally recognized faith -based
181 coalition, selected by that coalition; a member of the local
182 chamber of commerce, selected by that chamber or, if more than
183 one chamber exists within the county, a person_ selected by a
184' coalition: of the local chambers; a member of the early learning
185 coalition, selected by that coalition; a representative of a
186, labor organization or union active in the county; a member of a
187 local alliance or coalition engaged in cross -system planning for
188 health and social service delivery in the county, selected by
189 that alliance or coalition; a member of the local Parent -
190. Teachers Association/Parent-Teacher-Student Association,
191 selected by that association; a youth representative selected by
192 the local school system's student government; a local school
193 board member appointed by the chair of the school board; the
194mayor of the county or the mayor's designee; one.me-ober of the
195 county governing body, appointed by the chair of that body; a
196 member of the state Legislature who represents residents of the
197' county, selected by the chair of the local legislative
198, delegation; an elected official representing the residents of a
199 municipality in the county, selected by the county municipal
2001 leacrie; and 4 members -at -large, appointed to the council by the
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201 majority of sitting council members. The remaining 7 members
202 shall be appointed by the Governor in accordance with procedures
203 set forth in paragraph (a), except that the Governor may remove
204 a member for cause or upon the written petition of the council.
2051 Appointments by the Governor must, to the extent reasonably
206 possible, represent the geographic and demographic diversity of
207 the population of the county. Members who are appointed to the
208 council by reason of their position are not subject to the
209 length of terms and limits on consecutive terms as provided in
210 this section. The remaining appointed members of the governing
211 body shall be appointed to serve 2 -year terms, except that those
212 members appointed by the Governor shall be appointed to serve 4-
213 year terms, and the youth representative and the legislative
214 delegate shall be appointed to serve 1 -year terms. A mern-ber may
215 be reappointed; however, a member may not serve for more than
216 three consecutive terms. A member is eligible to be appointed
217 again after a 2 -year hiatus from the council.
218 (c) This subsection does not prohibit a county from
219 exercising such power as is provided by general or special law
220 to provide children's services or to create a special district
221 to provide such services.
222 Section 4. Subsection (5) of section 200.065, Florida
223 Statutes, is amended to read:
224 200.065 Method of fixing millage.-
225 (5) In each fiscal year:
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226 (a) A county, municipality, dependent special district as
227 defined in s. 189.012, municipal service taxing unit or
228' independent special district may not levya millage rate in
229 excess of the rolled -back rate as defined in subsection (1)
230 unless the county, municipality, dependent special district,
231 municipal service taxinq unit, or independent special district
232 has no excess unencumbered fund balances as of the beginning of
233' the fiscal year for which the millage rate is being considered,
234 or, if excess unencumbered fund balances are expected, the
2351 budget for the fiscal year for which the millage is being
236 considered must approve expenditures to eliminate the excess
2371 unencumbered fund balances. Notwithstanding any restriction on
23811 the use of funds within those balances, expenditures of excess
2391 unencumbered fund balances may be for any public purpose, with
240 the exception of funds subject to restrictions imposed by the
2411 federal government or revenues that were approved by referendum
242 of the electors in the affected jurisdiction.
243 1. For purposes of this subsection, the term "excess
244, unencumbered fund balances" means any non -fee revenues, in any
245 special revenue fund of a county, municipality, dependent
246 special district, municipal service taxing snit or independent
247 special district, which are not otherwise committed by ordinance
248 or resolution of the governing board to either a contingency
249 reserve or to the future funding of specific pro'ects or
2501 services, are not encumbered by appropriations or contractual
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251 obligations and are in excess of 10 percent of total annual
25.2 revenues to the account or fund. The tern does not include
253 monies sub:ect to restrictions imIDosed by the federal government
2.54 or revenues that were apl2roved by referendum of the electors in
255 the affected jurisdiction_. The term "non -fee revenues" means any
256 monies, except as otherwise provided in this subsection, that.
257 are derived from any taxes levied by a local government, revenue
259 shared by another government with a local government, or
259 revenues, the use of which may be for any public purpose,
260 derived from other sources. The term "special revenue fund"
2€1 means a governmental fund tyipe other than the general fund to
262 account for proceeds of specific revenue sources that are
26.E restricted or committed to expenditure for specified purposes
6d other than debt service or capital projects.
255. 2. The maximum millage rate limitation in this paragraph
26.6 does not apply to any millage approved by a vote of the electors
267 pursuant to s. 9(b), Art. VII of the State Constitution, or
268 millage approved by a vote of the electors pursuant to s. 12,
269 Art. VII of the State Constitution. -
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onstitution.270 (b)+a+ If the maximum millage rate under paragraph (a) is
271 not applicable, then the maximum millage rate that a county,
272 municipality, special district deperkdent to a county or
273 Municipality, inunicipal service tAxing unit, car indeperident
279 special district may levy is a roiled -back rate bms�-d on the
215 amount of taxes which would have been levied in the prior year
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2761 if the maximum millage rate had been applied, adjusted for
277 charge in per capita Florida personal income, unless a higher
278 rate was adopted, in which case the maximum is the adopted rate_
279 The maximum millage rate applicable to a county authorized to
280 levy a county public hospital surtax under s. 212.055 and which
281 did so in fiscal year 2007 shall exclude the revenues required
282 to be contributed to the county public general hospital in the
283 current fiscal year for the purposes of making the maximum
284 millage rate calculation, but shall be added back to the maximum
285 millage rate allowed after the roll back has been applied, the
286 total of which shall be considered the maximum millage rate for
287 such a county for purposes of this subsection. The revenue
288 required to be contributed to the county public general hospital
289 for the upcoming fiscal year shall be calculated as 11.873
290 percent times the millage rate levied for countywide purposes in
291 fiscal year 2007 times 95 percent of the preliminary tax roll
292 for the upcoming fiscal year. A higher rate may be adopted only
293 under the following conditions:
294 1. A rate of not more than 110 percent of the rolled -back
295 rate based on the previous year's maximum millage rate, adjusted
296 for change in per capita Florida personal income, may be adopted
297 if approved by a two-thirds vote of the :membership of the
298 governing body of the county, municipality, or independent
2991 district; or
300 2. A rate in excess of 110 percent may be adopted if
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301 approved by a unanimous vote of the membership of the governing
302 body of the county, municipality, or independent district or by
303 a three-fourths vote of the membership of the governing body if
304 the governing body has rine or more members, or if the rate is
305 approved by a referendum.
306 (c) -0e} The village rate of a county or municipality,
307 municipal service taxing unit of that county, and any special
308 district dependent to that county or municipality may exceed the
309 maximum millage rate calculated pursuant to this subsection. if
310 the total county ad valorem taxes levied or total municipal ad
311 valorem taxes levied do not exceed the maximum total county ad
312 valorem taxes levied or maximum total municipal ad valorem taxes
313 levied. respectively. Voted millage and taxes levied by a
314 municipality or independent special district that has levied ad
315 valorem taxes for less than 5 years are not subject to this
316 'imitation. The millage rate of a county authorized to levy a
317 county public hospital surtax under s. 212.055 may exceed the
318 maximum millage rate calculated pursuant to this subsection to
319 the extent necessary to account for the revenues required to be
320 contributed to the county public hospital. Total taxes levied
321 may exceed the maximum calculated pursuant to subsection (6) as
322 a result of an increase in taxable value above that certified in
323 subsection (1) if such increase is less than the percentage
3241 amounts contained in subsection (6) or if the administrative
3251 adjustment cannot be made because the value adjustment board is
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3261 still in session at the time the tax roll is extended;
327 otherwise, millage rates subject to this subsection may be
328' reduced so that total taxes levied do not exceed the maximum.
329
330 Any unit of government.operating under a home rule charter
331 adopted pursuant to ss. 10, 11, and 24, Art. VIII of the State
332 Constitution of 1885, as preserved by s. 6(e), Art. VII1 of the
333 State Constitution of 1968, which is granted the authority in
3341 the State Constitution to exercise all the powers conferred now
335 or hereafter by general law upon municipalities and which
3361 exercises such powers in the unincorporated area shall be
337 recognized as a municipality under this subsection. For a
338 downtown development authority established before the effective
339 date of the 1968 State Constitution which has a millage that
340 must be approved by a :municipality, the governing body of that
341 municipality shall be considered the governing body of the
342 downtown development authority for purposes of this subsection.
343 Section 5. Section 200.091, Florida Statutes, is amended
344 to read:
345 200.091 Referendum to increase :village.—The millage
346 authorized to be levied in s. 200.071 for county purposes,
347 including dependent districts therein, may be increased for
346 periods not exceeding 2 years, provided such levy has been
349, approved by a majeEy vote, as set forth in s. 200.105, of the
lified electors in the county or district voting in an
3501 qua
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351E election called for such purpose. Such an election may be called
352 by the governing body of any such county or district on its own
353 motion and shall be called upon submission of a petition
354 specifying the amount of millage sought to be levied and the
355 purpose for which the proceeds will be expended and containing
356 the signatures of at least 10 percent of the persons qualified
357 to vote in such election, signed within 60 days prior to the
358 date the petition is filed.
359 Section 6. Section 200.101, Florida Statutes, is amended
360 to read:
361 200.101 Referendum for millage in excess of limits.—The
362 qualified electors of a municipality may byrit-y vote, as
363 set forth in s. 200.105, to Bf these--vetinqaper .n increase
364 e-€ ?tillage above those limits imposed by s. 200.081 in a
3651 referendum called for such purpose by the governing body of the
366 municipality, but the period of such increase may not exceed 2
3671' years. Such referendum also may be initiated by submission of a
368E petition to the govern 4ng body of the municipality containing
369 the signatures of 10 percent of those persons eligible to vote
3701 in such referendum, which signatures were affixed to the
371 petition within 60 days prior to its submission.
372 Section 7. Section 200.105, Florida Statutes, -s created
373 to read:
374 200.105 Dates for referenda.—A referendum under this
375 chapter, pursuant to s. 9(b), Art. VII of the State Constitution
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376 or pursuant to s. 12, Art. VII of the State Constitution, shall
377 be held only at a general election, as defined in s. 97.021, and
378 requires the approval of 60 percent of the voters voting on the
379 ballot question for passage of the question.
380° Section 8. Paragraphs (a) and (c) of subsection (1),
381 paragraph (a) of subsection (2), paragraph (a) of subsection
382 (3), subsections (4) and (5), paragraph (a) of subsection (6),
383 paragraph (a) of subsection (7), paragraph (b) of subsection
384 (8), and paragraph (a) of subsection (9) of section 212.055,
385 Florida Statutes, are amended, and subsection (10) is added to
386 that section, to read:
387 212.055 Discretionary sales surtaxes; legislative intent;
3881 authorization and use of proceeds.—It is the legislative intent
389 that any authorization for imposition of a discretionary sales
390 surtax shall be published in the Florida Statutes as a
391 subsection of this section, irrespective of the duration of the
392 levy. Each enactment shall specify the types of counties
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393 author zed to levy; the rate or rates which may be imposed; the
3941 maximum length of time the surtax may be imposed, if any; the
395 procedure which must be followed to secure voter approval, if
396 required; the purpose for which the proceeds may be expended;
397 and such other requirements as the Legislature may provide.
398 Taxable transactions and administrative procedures shall be as
399! provided in s. 212.054.
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400! (1 CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
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SMTA .-
(a) Each charter county that has adopted a charter, each
county the government of which is consolidated with that of one
or more municipalities, and each county that is within or under
an interlocal agreement with a regional transportation or
transit authority created under chapter 343 or chapter 349 may
levy a discretionary sales surtax,
-a-
FRajerity vete r t y
effeeunty.
(c) The proposal to adopt a discretionary sales surtax as
provided in this subsection and to create a trust fund within
the county accounts shall be placed on the ballot in accordance
with law and must be approved in a referendum as set forth in
subsection (10) at a tiFRe te- e set at the diseretien of the
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-
(a)1.
URTAX.-
(a)1. The governing authority :.n each county play levy a
discretiona-ry sales surtax of 0.5 percent or 1 percent. The levy
sof the surtax shall be pursuant to ordinance enacted by a
majority of the members of I lie county governzr]g 4q1j-_hori.ty and
approved by a m jeE4:ty of the electors of the county, as set
forth in subsection (7-0), voting in a referendum on the surtax.
If the governing bodies of the municipalities representing a
majority of the county's population adopt uniform resolutions
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426+ establishing the rate of the surtax and calling for a referendum
4271 on the surtax, the levy of the surtax shall be placed on the
428 ballot and shall take effect if approved by the
4291 electors of the county, as set forth in subsection (10), voting
430 in the referendum on the surtax.
431 2. If the surtax was levied pursuant to a referendum held
432 before July 1, 1993, the surtax may not be levied beyond the
433 time established in the ordinance, or, if the ordinance did not
434 limit the period of the levy, the surtax may not be levied for
435 more than 15 years. The levy of such surtax may be extended only
436 by approval of a majerity ef the electors of the county, as set
437 forth in subsection (10), voting in a referendum on the surtax.
438 (3) SMALL COUNTY SURTAX. -
439 (a) The governing authority in each county that has a
440 population of 50,000 or fewer less on April 1, 1992, may levy a
441 discretionary sales surtax of 0.5 percent or 1 percent. The levy
442 of the surtax shall be pursuant to ordinance enacted by an
443 extraordinary vote of the members of the county governing
444 authority if the surtax revenues are expended for operating
445 purposes. If the surtax revenues are expended for the purpose of
446 servicing bond indebtedness, the surtax shall be approved by a-
447 majerity ef the electors of the county, as set forth in
448, subsection (10), voting in a referendum on the surtax.
4491 (4) ?NDIGENT CARE AND TRAUMA CENTER SURTAX. -
450i (a)1. The governing body in each county the government of
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451 which is not consolidated with that of one or more
452 municipalities, which has a population of at least 800,000
453 residents and is not authorized to levy a surtax under
454 subsection. (5), may levy, pursuant to an ordinance either
455 approved by an extraordinary vote of the governing body or
456 conditioned to take effect only upon approval by
457 e -f- the electors of the county, as set Forth in subsection (10),
458 voting in a referendum, a discretionary sales surtax at a rate
R
459 that may not exceed 0.5 percent.
460 2. If the ordinance is conditioned on a referendum, a
461 statement that includes a brief and general description of the
462 purposes to be funded by the surtax and that conforms to the
463 requirements of s. 101.161 shall be placed on the ballot by the
464 governing body of the county. The following questions shall be
465 placed on the ballot:
466 FOR THE. .CENTS TAX
467 AGAINST THE. .CENTS TAX
468 3. The ordinance adopted by the governing body providing
469 for the imposition of the surtax shall set forth a plan for
470 providing health care services to qualified residents, as
471 defined in subparagraph 4. Such pian and subsequent amendments
472 to it shall fund a broad range of health care services for both
473 indigent persons and the medically poor, including, but not
474 limited to, primary care and preventive care as well as hospital
475 care. The plan must also address the services to be provided by
0
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4761 the Level I trauma center. It shall emphasize a continuity of
477 care in the most cost-effective setting, taking into
478 consideration both a high quaiity of care and geographic access.
479 Where consistent with these objectives, it shall include,
480 without limitation, services rendered by physicians, clinics,
481 community hospitals, mental health centers, and alternative
482 delivery sites, as well as at least one regional referral
483 hospital where appropriate. It shall provide that agreements
484 negotiated between the county and providers, including hospitals
4851 with a Level I trauma center, will include reimbursement
486: methodologies that take into account the cost of services
487 rendered to eligible patients, recognize hospitals that render a
488 disproportionate share of indigent care, provide other
489 incentives to promote the delivery of charity care, promote the
490 advancement of technology in medical services, recognize the
491 level of responsiveness to medical needs in trauma cases, and
492 require cost containment including, but not limited to, case
493 management. It must also provide that any hospitals that are
494+ owned and operated by government entities on May 21, 1991, must,
4951 as a condition of receiving funds under this subsection, afford
496 public access equal to that provided under s. 286.011 as to
497 meetings of the governing board, the subject of which is
498 budgeting resources for the rendition of charity care as that
499 term is defined in the Florida Hospital Uniform Reporting System
5001 (FHURS) manual referenced in s. 408.07. The plan shall also
I
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5011 include innovative health care programs that provide cost -
502 effective alternatives to traditional methods of service
503 delivery and funding.
504 4. For the purpose of this paragraph, the term "qualified
505 resident" means residents of the authorizing county who are:
5061 persons a. Qualified as indigent as certified b the
E g P Y
5071 authorizing county;
I
5081 b. Certified by the authorizing county as meeting the
5091 definition of the medically poor, defined as persons having
510 insufficient income, resources, and assets to provide the needed
5111 medical care without using resources required to meet basic
512 needs for shelter, food, clothing, and personal expenses; or not
513 being eligible for any other state or federal program, or Having
514 medical needs that are not covered by any such program; or
515 raving insufficient third -party insurance coverage. In all
516 cases, the authorizing county is intended to serve as the payor
517 of last resort; or
518 c. Participating in innovative, cost-effective programs
5191 approved by the authorizing county.
5201 5. Moneys collected pursuant to this paragraph remain the
5211 property of the state and shall be distributed by the Department
5221 of Revenue on a regular and periodic basis to the clerk of the
523 circuit court as ex officio custodian of the funds of the
5241 authorizing county. The clerk of the circuit court shall:
5251 a. Maintain the moneys in a. indigent health care trust
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5261 fund;
527 b. Invest any funds held on deposit in the trust fund
528 pursuant to general law;
5291 c. Disburse the funds, including any interest earned, to
530! any provider of health care services, as provided in
531 subparagraphs 3. and 4., upon directive from the authorizing
532 county. However, if a county has a population of at least
533 800,000 residents and has levied the surtax authorized in this
534 paragraph, notwithstanding any directive from the authorizing
535 county, on October i of each calendar year, the clerk of the
536 court shall issue a check in the amount of $6.5 million to a
537 hospital in its jurisdiction that has a Level 1 trauma center or
538 shall issue a check in the amount of $3.5 million to a hospital
539 in its jurisdiction that has a Level I trauma center if that
540 county enacts and implements a hospital lien law in accordance
541 with chapter 98-499, Laws of Florida. The issuance of the checks
542 on October 1 of each year is provided in recognition of the
543 Level I trauma center status and shall be in addition to the
544 base contract amount received during fiscal year 1999--2000 and
545 any additional amount negotiated to the base contract. If the
546 hospital receiving funds for its Level.I trauma center status
547 requests such funds to be used to generate federal matching
548 funds under Medicaid, the clerk of the court shall instead issue
549 a check to the Agency for Health Care Administration to
5501 accomplish that purpose to the extent that it is allowed through
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551 the General Appropriations Act; and
552 d. Prepare on a biennial basis an audit of the trust fund
553 specified in sub -subparagraph a. Each Ge efkeinq Ee� _aryl,
554 2994p su h audit shall be delivered to the governing body and to
555 the chair of the legislative delegation of each authorizing
556 county.
557 6. Notwithstanding any other provision of this section, a
558 county shall not levy local option sales surtaxes authorized in
559 this paragraph and subsections (2) and (3) in excess of a
560 combined rate of 1 percent.
561 (b) Notwithstanding any other provision of this section,
562 the governing body in each county the government of which is not
563 consolidated with that of one or more municipalities and which
564 has a population of fewer less than 800,000 residents, may levy,
565 by ordi-nance subject to approval by affiajeFity€ the electors
566 of the county, as set forth in subsection (10), voting in a
567 referendum, a discretionary sales surtax at a rate that may not
568 exceed 0.25 percent for the sole purpose of funding trauma
569 services provided by a traurr_a center licensed pursuant to
570 chapter 395.
5711! 1. A statement that includes a brief and general
572description of the purposes to be funded by the surtax and that
5731 conforms to the requirements of s. 101.161 shall be p=aced on
574 the ballot by the governing body of the county. The following
575 � shall be placed on t1ae ballot:
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5761 FOR THE. CENTS TAX
5771 AGAINST THE. .CENTS TAX
578` 2. The ordinance adopted by the governing body of the
579 county providing for the imposition of the surtax shall set
5801 forth a plan for providing trauma services to trauma victims
5811 presenting esenting in the trauma service area in which such county is
582 located.
583 3. Moneys collected pursuant to this paragraph remain the
584 property of the state and shall be distributed by the Department
585 of Revenue on a regular and periodic basis to the c-erk of the
586 circuit court as ex officio custodian of the funds of the
587 authorizing county. The clerk of the circuit court shall:
588j a. Maintain the moneys in a trauma services trust fund.
58911 b. Invest any funds held on deposit in the trust fund
590 pursuant to general law.
591 C. Disburse the funds, including any interest earned on
592 such funds, to the trauma center in its trauma service area, as
593 provided in the plan set forth pursuant to subparagraph 2., upon
594 directive from the authorizing county. If the trauma center
595 receiving funds requests such funds be used to generate federal
596 matching funds under Medicaid, the custodian of the -funds shall
597 instead issue a check to the Agency for Health Care
59$ Administration to accomplish that purpose to the extent that the
599 agency is allowed through the General Appropriations Act.
600 d. Prepare on a biennial basis an audit of the trauma
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6011 services trust fund specified in sub -subparagraph a., to be
6021 delivered to the authorizing county.
603 4. A discretionary sales surtax imposed pursuant to this
604 paragraph shall expire 4 years after the effective date of the
605 surtax, unless reenacted by ordinance subject to approval by -a
6061 maj er4:tythe electors of the county, as set forth in
6071 subsection (10), voting in a subsequent referendum.
6081 5. Notwithstanding any other provision of this section, a
6091 county shall not levy local option sales surtaxes authorized in
610f this paragraph and subsections (2) and (3) in excess of a
611 combined rate of 1 percent.
612 (5) COUNTY PUBLIC HOSPITAL SURTAX. Any county as defined
613 in s. 125.011(1) may levy the surtax authorized in this
614 subsection pursuant to an ordinance either approved by
615 extraordinary vote of the county commission or conditioned to
616 take effect only upon approval by the
617 electors of the county, as set forth in subsection (10), voting
618 in a referendum,. In a county as defined in s. 125.011(1); for
619 the purposes of this subsection, "county public general
620 hospital" means a general hospital as defined in s. 395.002
621 which is owned, operated, maintained, or governed by the county
622 or its agency, authority, or public health }rust.
623 (a) The rate shall be 0.5 percent.
624 (b) if the ordinance is conditioned on a referendum, the
625 proposal to adopt the county public hospital surtax shall be
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626 placed on the ballot in accordance with law and must be approved
627 in a referendum as set forth in subsection (10) at a ti:me to be
628 Y at the dlser-etieR ef tiite geverning bedy. The referendum
629 question on the ballot shall include a brief general description
630 of the health care services to be funded by the surtax.
631 (c) Proceeds from the surtax shall be:
632 1. Deposited by the county in a special fund, set aside
633 from other county funds, to be used only for the operation,
634 maintenance, and administration of the county public general
635 hospital; and
636 2. Remitted promptly by the county to the agency,
637 authority, or public health trust created by law which
638 administers or operates t' -',-e county public general hospital_
639 (d) Except as provided in subparagraphs 1. and 2., the
640 county must continue to contribute each year an amount equal to
641 at least 80 percent of that percentage of the total county
642 budget appropriated for the operation, administration, and
643 maintenance of the county public general hospital from the
644 county's general revenues in the fiscal year of the county
545 ending September 30, 1991:
646 1. Twenty-five percent of such amount must be remitted to
647 a governing board, agency, or authority that is wholly
648 independent from the public health trust, agency, or authority
649 responsible for the county public general hospital, to be used
650 solely for the purpose of funding the plan for indigent health
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651! care services provided fo_ in paragraph (e);
6521 2. However, in the first year of the plan, a total of $10
653' million shall be remitted to such governing board, agency, or
654 authority, to be used solely for the purpose of funding the plan
655 for indigent health care services provided for in paragraph (e),
656 and in the second year of the plan, a total of $15 million shall
6571 be so remitted and used.
658 (e) A governing board, agency, or authority shall be
659 chartered by the county commission upon this act becoming law.
660 The governing board, agency, or authority shall adopt and
661 implement a health care plan for indigent health care services.
662 The governing board, agency, or authority shall consist of no
6631 more than seven and no fewer than five members appointed by the
664 county commission. The members of the governing board, agency,
665 or authority shall be at least 18 years of age and residents of
666 the county. No member may be employed by or affiliated with a
667 health care provider or the public health trust, agency, or
668 authority responsible for the county public general hospital.
669 --he following community organizations shall each appoint a
670 representative to a nominating committee: the South Florida
671 Hospital and Healthcare Association, the Miami -Dade County
672 Public Health Trust, the Dade County Medical Association, the
673 Miami -Dade County Homeless Trust, and the Mayor of Miami -Dade
674 County. This committee shall nominate between. 10 and 14 county
675 citizens for the governing board, agency, or authority. The
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6761 slate shall be presented to the county commission and the county
677 commission shall confirm the top five to seven nominees,
678 depending on the size of the governing board. Until such time as
6791 the governing board, agency, or authority is created, the funds
680 provided for in subparagraph (d)2. shall be placed in a
681 restricted account set aside from other county funds and not
682, disbursed by the county for any other purpose.
683 1. The plan shall divide the county into a minimum of four
684, and maximum of six service areas, with no more than one
6851 participant hospital per service area. The county public general
686, hospital shall be designated as the provider for one of the
687 service areas. Services shall be provided through participants'
688 primary acute care facilities.
689 2. The plan and subsequent amendments to it shall fund a
690 defined range of health care services for both indigent persons
691 and the medically poor, including primary care, preventive care,
692 hospital emergency room care, and hospital care necessary to
693 stabilize the patient. For the purposes of this section,
694 "stabilization" means stabilization as defined in s.
695 397.31.1(44). Where consistent with these objectives, the plan
696 may include services rendered by physicians, clinics, community
697 hospitals, and alternative delivery sites, as well as at least
698 one regional referral hospital_ per service area. The plan shall
699 provide that agreements negotiated between the governing board,
7001 agency, or authority and providers shall recognize hospitals
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7C1I that render a disproportionate share of indigent care, provide
7021 other incentives to promote the delivery of charity care to draw
703 down federal funds where appropriate, and require cost
704! containment, including, but not limited to, case management.
705 From the funds specified in subparagraphs (d)1. and 2. for
7061 indigent health care services, service providers shall receive
7071 reimbursement at a Medicaid rate to be determined by the
i
708 governing board, agency, or authority created pursuant to this
709! paragraph for the initial emergency room visit, and a per -member
7101 per -month fee or capitation for those members enrolled in their
711 service area, as compensation for the services rendered
712 following the initial emergency visit. Except for provisions of
713 emergency services, upon_ determination of eligibility,
714 enrollment shall be deemed to have occurred at the time services
I
715 were rendered. The provisions for specific reimbursement of
716, emergency services shall be repealed on July 1, 2001, unless
7171 otherwise reenacted by the Legislature. The capitation amount or
7181 rate shall be determined before program implementation by an
7191 independent actuarial consultant. In no event shall such
7201 reimbursement rates exceed the Medicaid rate. The plan must also
721 provide that any hospitals owned and operated by government
722 entities on or after the effective date of this act must, as a
723 condition of receiving funds under this subsection, afford
7241 underpublic access equal to that provided under s. 286.011 as to any
7251 meeting of the governing board, agency, or authority the s::b;ect
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726! of which is budgeting resources for the retention of charity
727 care, as that term is defined in the rules of the Agency for
728 Health Care Administration. The pian shall a -so include
729innovative health care programs that provide cost-effective
730 alternatives to traditional methods of service and delivery
731 funding.
732 3. The plan's benefits shall be made available to all
733 county residents currently eligible to receive health care
734 services as indigents or medically poor as defined in paragraph
735 (4) (d) _
736 4. Eligible residents who participate in the health care
737 plan shall receive coverage for a period of 12 months or the
738 period extending from the time of enrollment to the end of the
739. current fiscal year, per enrollment period, whichever is less.
740 5. At the end of each fiscal year, the governing board,
741 agency, or authority shall prepare an audit that reviews the
7421 budget of the plan, delivery of services, and quality of
7431 services, and makes recommendations to increase the plan's
7441 efficiency. The audit shall take into account participant
7451 hospital satisfaction with the plan and assess the amount of
7461 poststabilization patient transfers requested, and accepted or
7471 denied, by the county public general hospital.
748. (f) Notwithstanding any other provision of this sect;on, a
749 county may not levy local option sales surtaxes authorized in
750 this subsection and subsections (2) and (3) in excess of a
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7511 combined rate of 1 percent.
752 (6) SCHOOL CAPITAL OUTLAY SURTAX. -
753 (a) The school board in each county may levy, pursuant to
754 a resolution approved by a four-fifths vote of the school board
755+ and conditioned to take effect only upon approval by
756 vete ef the electors of the county, as set forth in subsection
757 (10), voting in a referendum, a discretionary sales surtax at a
758 rate that may not exceed 0.5 percent.
759 (7) VOTER -APPROVED INDIGENT CARE SURTAX.
760 (a)1, The governing body in each county that has a
761 population of fewer than 800,000 residents may levy an indigent
762 care surtax pursuant to an ordinance conditioned to take effect
763 only upon approval by the electors of the
764 county, as set forth in subsection (10), voting in a referendum.
765 The surtax may be levied at a rate not to exceed 0.5 percent,
766 except that if a publicly supported medical school is located in
767 the county, the rate shall not exceed 1 percent.
768 2. Notwithstanding subparagraph 1., the governing body of
769 any county that has a population of fewer than 50,000 residents
770 may levy an indigent care surtax pursuant to an ordinance
771 conditioned to take effect only upon approval by
772 of the electors of the county, as set fort's in subsection (1C),
773 voting in a referendum. The surtax may be levied at a rate not
774 to exceed 1 percent.
7751 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.
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776 (b) Upon the adoption of the ordinance, the levy of the
777 surtax must be placed on the ballot by the governing authority
778 of the county enacting the ordinance. The ordinance will take
779 effect if approved by a majeEity =f the electors of the county,
780 as set forth in subsection (10), voting in a referendum held for
781 such purpose. she referendum shah be placed on the ballot of a
782 regularly scheduled election. The ballot for the referendum must
783 conform to the requirements of s. 101.161.
784 (9) PENSION LIABILITY SURTAX. -
785 (a) The governing body of a county may levy a pension
786 liability surtax to fund an underfunded defined benefit
787 retirement plan or system, pursuant to an ordinance conditioned
788 to take effect upon approval by a fftajeEA:tythe electors
789 of the county, as set forth in subsection (IC), voting in a
790 referendum, at a rate that may not exceed 0.5 percent. The
791 county may not impose a pension liability surtax unless the
792 underfunded defined benefit retirement plan or system is below
793 80 percent of actuarial funding at the time the ordinance or
794 referendum is passed. The most recent actuarial report submitted
795 to the Department of Management Services pursuant to s. 112.63
796 must be used to establish the level of actuarial funding for
797 purposes of determining eligibility to impose the surtax. The
798 governing body of a county may only impose the surtax if;
7991 1. An employee, including a police officer or firefighter,
800i who enters employment on or after the date when the local
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801 aovernment certifies that the defined benefit retirement plan or
802 system formerly available to such an employee has been closed
803 may not enroll in a defined benefit retirement plan or system
804 that will receive surtax proceeds.
805 2. The local government and the collective bargaining
806 representative for the members of the underfunded defined
807 benefit retirement plan or system or, if there is no
808 representative, a majority of the members of the plan or system,
809, mutually consent to requiring each member to make an employee
810 retirement contribution of at least 10 percent of each member's
811 salary for each pay period beginning with the first pay period
8121 after the plan or system is closed.
813 3. The pension board of trustees for the underfunded
814 defined benefit retirement plan or system, if such board exists,
815 is prohibited from participating in the collective bargaining
816 process and engaging in the determination of pension benefits.
817 4. The county currently levies a local government
818 infrastructure surtax pursuant to subsection (2) which is
819 scheduled to terminate and is not subject to renewal.
820 5. The pension liability sartax does not take effect unti_
821 the local government infrastructure surtax described in
822 subparagraph 4. is terminated.
8231 (10) DATES FOR REFERENDA.—A referendum to adopt or amend a
824 localgovernment- discretionary sales surtax under this section
8251 shall be held only at a general election, as defined in s.
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626 97.021, and requires the approval of 60 percent of the voters
827 voting on the ballot question for passage of the guestion.
828 Section 9. Par-- iX cif chapter 21 -=�, Florida ST a r int es,
829 consisting of sections 218.90, 218.901, 218.905, 218.91, and
830 218.92, is created to read:
831 PART IX
832 LOCAL GOVERNMENT FISCAL RESPONSIBILITY ACT
83.8 218.90 Short title.—This part may be cited as the "Local
$34 Government Fiscal Responsibility Act."
835 218.901 Purpose. -The purpose of this part is to promote
$36 the fiscal responsibility of local governments in using public
837 funds by providing additional conditions under which local
838 2overnments may increase taxes, enact new taxes, extend ex irin
839 taxes, or issue new tax -supported debt.
840 218.905 Definitions. As used in this part, the following
841 words or terms shall have the following meanin s:
892 (1) "Debt" means bonds, loans, promissory notes, lease -
B4.3 purchase a ree:nents, certificates of participation, installment
844 sales, leases, or any other financing mechanism or financial
845 arrangement, whether or not a debt for legal purposes, for
845 financing or refinancing the acqu-sition, construction,
847 improvement, or purchase of capital outlay projects.
848 (2) "Tax -supported debt" means debt secured in whole or in
849 part by state or local tax levies, whether such security is
850 direct or indirect, explicit or implicit, including, but not
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851- limited to, debt for which annual appropriations pledged for
852 payment are from government fund types receiving tax revenues o --
853
r853 shared revenues from state tax sources. The term does not
854 include debt that is secured solely by the revenues generated by
855 the project that is financed with the debt.
856' 218.91 Local Option Tax Limitation. -
857 (1) Notwithstanding any other provision of law, a
858 municipality or county that has levied a mills e in any of the
8591 previous 3 years, other than a :village as authorized in
860 subsection (2), in excess of the rolled -back rate, as defined in
8611 s. 200.065(1), may not enact, extend, or increase any tax
862 otherwise authorized under:
863 (a) Section 125.0104, relating to local option tourist
864 development taxes;
865 (b) Section 125.0108, relatin2 to tourist impact tax;
866 (c) Sections 125.0167 and 201.031, relating to
867 discretionary surtaxes on documents;
868 (d) Sections 166.231-166.235, relating to 2ublic service
869 taxes;
870 (e) Section 166.271, relating to municipal parking
871 facility space surcharges;
872. (f) Section 202.19, relating to cc=urications services
873! taxes;
874` (g) Chapter 205, rella-t-ing relatingto local business taxes;
875 (h) Chapter 206, relating to motor fuel and diesel fuel
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876 taxes; i
877 (i) Section_ 212. 0305, relating to convention development
878 taxes;
8791 (j) Section. 212.0306, relating to local option food and
880 beverage taxes; and
881 (k) Section 212.055, relating to local option sales taxes.
882' (2) This section does not Lapply to any milla e approved b
8831 a vote of the electors pursuant to s. 9(b), Art. VII or s. 12,
884 Art. VII of the State Constitution.
885 218.92 Voter approval of tax -supported debt. -
886 (1) Notwithstanding any other provision of law, a county,
887 municipality, dependent special district, municipal service
888 taxing unit, independent special district, or school district
889 i:ust receive voter approval, by referendum, of 60 percent of the
890 voters voting on the ballot question_ for passage, for the
891 issuance of any new tax -supported debt with a term of more than
892 5 years.
893 (2) Except as provided in subsection (3), a referendum
894 under this section shall be held only at a general election, as
895 defined in s. 97.021.
896 (3) In order to provide funding related to an emergency as
897 defined in s. 252.34, the governing board of a county,
898 municipality, dependent special district, municipal service
8991 taxing unit, independent special district, or school district
9001 may seek voter approval pursuant to subsection (1) at an j
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901 election cther than a general election by adopting a resolution
902 by a four-fifths vote of the membership of such board that:
903 (a) Declares that such an emergency exists;
904 (b) Declares that issuance of new tax -supported debt prior
905 to the next general election is necessary as a direct result of
906 the emergency;
907 (c) Sets forth a plan for the use of the tax -supported
908 debt proceeds. The proceeds of new tax -supported debt issued
909 pursuant to this subsection may only be used for purposes
910 directly related to or as a consequence of the ernerFiency.
911 (4) This section does not apply to the refinancing or
912 refunding of debt that does not extend the term or increase the
913 outstanding principle amount of the original debt.
914 Section 10. Paragraph (a) of s:.t,)section i4l of section
915 336.021, Florida Statutes, is amended to read:
916 335.021 County transportation system; ninth -cent
917 fuel tax on rooter fuel Arid diesel fuel. -
9.1.8 (4)(a)1. A certified copy of the ordinance proposing to
919 levy the tax pursuant to referendum shall be furnished by the
I
920 county to the department within 10 dijy:: after approval of such �
921 ordinance. I
I
9z2 2. The re`erendur, shall be held only at a general election,
'j;,? as defined in s. 97.021, and requires the approval of 60 percent
924 of the voters voting on the ballot question for passage of the
92 � question.
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926 3. FuLct ..rfae _, The county levying the tax pursuant to
927 referendum shall notify the department within. 10 days after the
928 passage of the referendum of such passage and of the time period
929 during which the tax will be levied. The failure to furnish the
930 certified copy will not invalidate the passage of the ordinance.
931 Section. 11. Paragraph (b) of subsection (1) and paragraph
932 (b) of subsection (3) of section 336.025, Florida Statutes, are
933 amended to read:
9341 336.025 County transportation system; levy of local option
935 fuel tax on motor fuel and diesel fuel. -
936 (1)
937 (b)' in addition to other taxes allowed by law, there may
938 be levied as Provided in s. 206.41(1)(e) a 1 -cent, 2 -cent, 3-
939 cent, 4 -cent, or 5 -cent local option fuel tax upon every gallon
940 of motor fuel sold in a county and taxed under the provisions of
941 part I of chapter 206. The tax shall be levied by an ordinance
942 adopted by a majority plus one vote of the membership of the
943 governing body of the county or by referendum. A referendum
944 under this subsection shall be held only at a general election,
945 as defined in s. 97.021, and requires the approval of 60 percent
946, of the voters voting on the ballot question for passage of the
947 question.
948f 1. All impositions and rate changes of the tax shall be
94,01 levied before October 1, to be effective uanuary 1 of the
9501 following year. However, levies of the tax which were in effect
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951 on July 1, 2002, and which expire on August 31 of any year may
952j be reimposed at the current authorized rate effective September
953 1 of the year of expiration.
954 2. The county may, prior to levy of the tax, establish by
9551 interlocal agreement with one or more municipalities located
956 therein, representing a majority of the population of the
957. incorporated area within the county, a distribution formula for
9581 dividing the entire proceeds of the tax among county government
9591 and all eligible municipalities within the county. If no
960 1
interlocal agreement is adopted before the effective date of the
961 tax, tax revenues shall be distributed pursuant to the
962 provisions of subsection (4). If no interlocal agreement exists,
963 a new interlocal agreement may be established prior to June 1 of
964 any year pursuant to this subparagraph. However, any interlocal
965 agreement agreed to under this subparagraph after the initial
966 levy of the tax or change in the tax rate authorized in this
967 section shall under no circumstarccs materially or adversely
968 affect the rights of holders of outstanding bonds which are
969 backed by taxes authorized by this paragraph, and the amounts
970 distributed to the county government and each municipality shall
971 not be reduced below the amount necessary for the payment of
972 principal and interest and reserves for principal and interest
973 as required under the covenants of any bond resolution
974 outstanding on the date of establishment of the new interlocal
975 agreement.
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976 3, County and municipal governments shall use moneys
977 receivea pursuant to this paragraph for transportation
9781 expenditures needed to meet the requirements of the capital
979 improvements element of an adopted comprehensive plan or for
980expenditures needed to meet immediate vocal transportation
981` problems and for other transportation -related expenditures that
9821 are critical for building comprehensive roadway networks by
983 local governments. For purposes of this paragraph, expenditures
984 for the construction of new roads, the reconstruction or
985 resurfacing of existing paved roads, or the paving of existing
986 graded roads shall be deemed to increase capacity and such
987 projects shall be included in the capital improvements element
988 of an adopted comprehensive plan. Expenditures for purposes of
989 this paragraph shall not include routine maintenance of roads.
990 (3) The tax authorizedursuant to
p paragraph (1)(a) shall
991 be levied using either of the following procedures:
992 (b) If no interlocal agreement or resolution is adopted
993 pursuant to subparagraph (a)1. or subparagraph (a)2.,
994 municipalities representing more than 50 percent of the county
995 population may, prior to June 20, adopt uniform resolutions
996 approving the local option tax, establishing the duration of the
997 levy and the rate authorized in paragraph (1)(a), and setting
9981 the date for a countywide referendum on whether to levy the tax
999j1 provided that the county shall bear the costs thereof. A
10001 referendum under this subsection shall be held only at a aeneral
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1001 election, as defined in s. 97.021, and requires the approval of
1002 60 percent of the voters voting on the ballot question for
1003 passage of the question. Orbe itereline with t
1004 t
1005 that the eeu ty shall beaE the—eests thegeef. . The tax shall be
1006 levied and collected countywide on January 1 following 30 days
1007 after voter approval.
1008 Section 12. Subsections (1), (2), and (3) of section
1009 1011.73, Florida Statutes, are amended to read:
1010 1011.73 District millage elections. -
1011 (1) MIL'.AGE AUTHORIZED NOT TO EXCEED 2 YEARS.—The district
1012 school board, pursuant to resolution adopted at a regular
1013 meeting, shall direct the county commissioners to call an
1014 election at which the electors within the school districts may
1015 approve an ad valorem tax millage as authorized in s. 9, Art.
1016 VII of the State Constitution. t any
1017 _ _
1018 during any 12 ffienth p e . Any millage so authorized shall be
1019 levied for a period not in excess of 2 years or until changed by
1020 another millage election, whichever is the earlier. In the event
1021 any such election is invalidated by a court of competent
1022E jurisdiction, such invalidated election shall be considered not
10231 to have been held.
1024 (2) VILLAGE AUTHORIZED NOT TO EXCEED 4 YEARS.—The district
1025 school board, pursuant to resolution adopted at a regular
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10261 meeting, shall direct the county co�n.'nissioners to call an
10271 election at which the electors within the school district may
1028 approve an ad valorem tax m=llage as authorized under s.
1029 1011.71 (9) . Suer eleetie-nheld at any p'- that--
��fie_ -
1030 net fgeEe than enesueh ele,etien•��--ull be held during any1-2--
1031 --- nth i vrie . Any village so authori-ed shall [-- levied for a
1032 period not in excess of 4 years a4- -nF-il changed by another
1033 millage election, whichever is eaglier. If any such election is
1034 invalidated by a court of competent �uzisdiction, such
1035 invalidated election shall be considered not tc have been held,
1036 C3) HOLDING ELFCTTONS. =All Schon! ni Mage
1037 elections shall be held and conducted in the manner -orescribed
1.038 by law for holding general elections, except as provided in this
1,39 chapter. A referendum under this part shall be held only at a
1040 general election, as defined in s. 97.021, and requires the
1041 approval of 60 percent of the voters voting on the ballot
1042 question for passage of the question.
1043 Section 13. This act shall take effect October 1, 2018.
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