This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h0777a.PIE
DATE: 1/13/2022
HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: CS/HB 777 Local Tax Referenda Requirements
SPONSOR(S): Public Integrity & Elections Committee, Robinson, W.
TIED BILLS: IDEN./SIM. BILLS: SB 1194
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Public Integrity & Elections Committee 18 Y, 0 N, As CS Rubottom Rubottom
2) Ways & Means Committee
3) State Affairs Committee
SUMMARY ANALYSIS
CS/HB 777 would require referenda authorizing certain optional local taxes to be held at a general election.
The affected taxes are:
Tourist development tax
Areas of critical state concern tourist impact tax
Children’s services independent special district tax
County temporary excess ad valorem millage
Municipal temporary excess ad valorem millage
County transportation motor fuel tax
Local option fuel taxes
School district millages
Presently, the referenda approving the above local taxes are held at elections called by the applicable local
governing body. Such elections may be special elections or may be held in conjunction with other local
elections, primary elections or general elections.
1
The bill appears to have no significant fiscal impact.
The bill has an effective date of July 1, 2022.
1
S. 5(a), Art. IV, Fl. Const. Ss. 100.151, 100.342, 100.351, F.S. STORAGE NAME: h0777a.PIE PAGE: 2
DATE: 1/13/2022
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present circumstances:
Counties and municipalities have authority to levy a variety of optional taxes conditioned upon approval
of a majority of electors voting in a referendum. Presently, a number of such taxes may be approved in
special elections. The taxes addressed by CS/HB 777 include the following:
Tourist development tax
2
: A county tax on consideration paid on residential rentals of 6 months
or less. The tax funds tourism-related uses specified in the authorizing statute. The initiation of
the tax must be approved by a referendum of voters living in the jurisdiction in which the tax is
imposed. The original tax may be repealed by a referendum initiated by a petition signed by
15% of voters
3
subject to the interest of the holders of any revenue bonds repayment of which is
secured by the tax. Once the tax is in place additional taxes
4
are authorized to be levied by a
vote of the County Commissioners.
Areas of critical state concern tourist impact tax
5
: A tax on consideration paid on residential
rentals of 6 months or less imposed by a county creating a land authority pursuant to the state
laws regulating land use planning in areas of critical state concern
6
. The tax is distributed to the
land authority for use in the area of critical state concern pursuant to the land authority’s
responsibilities
7
and to the governing body of the county to offset ad valorem taxes lost due to
public acquisitions provided for in the act establishing the areas of critical state concern.
8
The
tax may not take effect until approval of a referenda by a majority of the voters residing in the
affected jurisdiction. The referendum must be held in conjunction with a general or special
election.
9
Children’s services independent special district tax: An ad valorem tax not to exceed 0.5 mills of
assessed valuation of all property subject to county ad valorem taxes, assessed in a county
having an independent special district to fund children’s services in the county. The ad valorem
tax must be approved initially by a majority vote of county voters.
10
County temporary excess ad valorem millage: A tax in excess of the 10-mill limit
11
, imposed for
a period not to exceed two years in a county or dependent special district. The levy must be
approved by a majority vote of the county or district voters.
12
Municipal temporary excess ad valorem millage: A tax in excess of the 10-mill limit,
13
imposed
for a period not to exceed two years in a municipality. The levy must be approved by a majority
vote of the municipal voters.
14
County transportation motor fuel tax:
15
A local option, 1 cent per gallon fuel tax for specified
16
transportation expenditures. The tax is identified as “the ninth cent fuel tax”.
17
The tax may be
levied by any county by extraordinary vote of the membership of the governing body or subject
to a referendum.
18
2
S. 125.0104, F.S.
3
S. 125.0104(6)(d), F.S.
4
S. 125.0104(3)(l), (m) and (n), F.S. Two of the 3 additional taxes require extraordinary votes for enactment.
5
S. 125.0108, F.S.
6
Ss. 380.05 to 380.0685, F.S.
7
S. 380.0666, F.S.
8
Ch. 86-170, L.O.F.
9
S. 125.0108(5), F.S.
10
S. 125.901(1), F.S. (The revenues collected fund the services authorized in s. 125.901, F.S.)
11
S. 200.071, F.S.
12
S. 200.091, F.S.
13
S. 200.081
14
S. 200.101, F.S.
15
S. 336.021, F.S. Ss. 206.41(1)(d), 206.87(1)(b), F.S.
16
Ss. 336.021(1)(a), 336.025(7), F.S.
17
S. 336.021(2)(a), F.S.
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S. 336.021(1)(a), F.S. STORAGE NAME: h0777a.PIE PAGE: 3
DATE: 1/13/2022
Local option fuel taxes:
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Two different taxes
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may be levied, each up to 6 cents per gallon on
motor fuels and may be levied by ordinance adopted by a majority plus one vote of the
membership of the governing body of the county or by referendum.
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School district millages:
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Ad valorem taxes for specified periods of time including millages
supplementing the minimal local taxes required by the education code. One tax may be used for
school operational purposes
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or the other for any lawful school district purpose.
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The referenda approving the above local taxes are held at elections called by the applicable local
governing body. Such elections may be special elections or may be held in conjunction with other local
elections, primary elections or general elections.
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Effect of proposed changes:
The bill requires the referenda approving each of the above local taxes to be held at a general election.
The following effects are related to specific provisions discussed above:
With respect to the tourist development tax, the bill affects the referenda called to initiate the
tax
26
but does not appear to affect the election timing of the referenda authorized to repeal the
tax
27
.
B. SECTION DIRECTORY:
Section 1 amends s. 125.0104(6)(a) and (b), F.S. requiring referenda elections related to tourist
development taxes to be held on the day of a general election.
Section 2 amends s. 125.0108(5), F.S. requiring referenda elections related to tourist impact taxes to
be held on the day of a general election.
Section 3 amends s. 125.901(1), F.S. requiring referenda elections related to children's services and
independent special district property taxes to be held on the day of a general election.
Section 4 amends s. 200.091, F.S. requiring referenda elections related to increases in county ad
valorem tax millages to be held on the day of a general election.
Section 5 amends s. 200.101, F.S. requiring referenda elections related to increases in municipal ad
valorem tax millages to be held on the day of a general election.
Section 6 amends s. 336.021(4)(a), F.S. requiring referenda elections related to the ninth-cent fuel tax
to be held on the day of a general election.
Section 7 amends s. 336.025(1)(b) and (3)(b), F.S. requiring referenda elections related to local option
fuel taxes to be held on the day of a general election.
Section 8 amends s. 1011.73(3), F.S. requiring referenda elections related to certain school district
millage elections to be held on the day of a general election.
Section 9 provides an effective date of July 1, 2022.
19
S. 336.025, F.S.
20
S. 336.025(1)(a) and (b), F.S.
21
S. 336.025(1)(b) and (3)(a), F.S.
22
S. 1011.73, F.S.
23
Ss. 1011.71(9), 1011.73(2), F.S.
24
S. 9(a), Art. VII, Fl. Const. S. 1011.73(1), F.S.
25
S. 5(a), Art. IV, Fl. Const. Ss. 100.151, 100.342, 100.351, F.S.
26
S. 125.0104(6)(a) and (b), F.S.
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S. 125.0104(6)(d), F.S. STORAGE NAME: h0777a.PIE PAGE: 4
DATE: 1/13/2022
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
N/A
2. Expenditures:
N/A
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
N/A
2. Expenditures:
N/A
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
D. FISCAL COMMENTS:
N/A
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
The bill changes election laws making it exempt from the provisions of s. 18, Art. VII, Fl. Const.
28
2. Other:
N/A
B. RULE-MAKING AUTHORITY:
N/A
C. DRAFTING ISSUES OR OTHER COMMENTS:
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
On January 12, 2023, the Public Integrity & Elections Committee considered HB 777, adopted one
amendment and reported the bill favorably as a committee substitute. The amendment deleted Section
6 of the original bill which amended s. 255.0992, F.S. to conform language in a procurement law
referencing referenda approving charter county and regional transportation system sales surtaxes to
changes made in previous law.
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S. 18(d), Art. VII, Fl. Const. STORAGE NAME: h0777a.PIE PAGE: 5
DATE: 1/13/2022
This analysis is drafted to the committee substitute as approved by the Public Integrity & Elections
Committee.