FL
Florida House Bill H0731

Florida 2023 Regular Session

Florida House Bill H0731 Compare Versions

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1010 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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1414 A bill to be entitled 1
1515 An act relating to local tax referenda requirements; 2
1616 amending ss. 125.0104 and 125.0108, F.S.; requiring a 3
1717 referendum to reenact an expiring tourist development 4
1818 tax or tourist impact tax, respectively, to be held at 5
19-a general election; limiting the occurre nce of such a 6
20-referendum; amending s. 125.901, F.S.; requiring a 7
21-referendum to approve a millage rate increase for a 8
22-children's services independent special district 9
23-property tax to be held at a general election; 10
24-limiting the occurrence of such a referendu m; amending 11
25-ss. 200.091 and 200.101, F.S.; limiting the occurrence 12
26-of a referendum to approve a county or municipal ad 13
27-valorem tax millage increase, respectively; amending 14
28-s. 212.055, F.S.; requiring a referendum to reenact a 15
29-local government discretionary sales surtax to be held 16
30-at a general election; limiting the occurrence of such 17
31-a referendum; amending ss. 336.021 and 336.025, F.S.; 18
32-requiring a referendum to adopt, amend, or reenact a 19
33-ninth-cent fuel tax or local option fuel taxes, 20
34-respectively, to be h eld at a general election; 21
35-limiting the occurrence of such a referendum; amending 22
36-s. 1011.73, F.S.; deleting provisions that authorize 23
37-school district millage elections to be held at any 24
38-time and specify a limit on such elections; making a 25
19+the general election immediately precedi ng the 6
20+expiration date of the tax; amending s. 125.901, F.S.; 7
21+requiring a referendum to approve a millage rate 8
22+increase for a children's services independent special 9
23+district property tax to be held at the general 10
24+election immediately preceding the effecti ve date of 11
25+the increase; amending ss. 200.091 and 200.101, F.S.; 12
26+requiring a referendum to approve a county or 13
27+municipal ad valorem tax millage increase, 14
28+respectively, to be held at the general election 15
29+immediately preceding the effective date of the 16
30+increase; amending s. 212.055, F.S.; requiring a 17
31+referendum to reenact an expiring local government 18
32+discretionary sales surtax to be held at the general 19
33+election immediately preceding the expiration date of 20
34+the surtax; amending ss. 336.021 and 336.025, F.S.; 21
35+requiring a referendum to reenact an expiring ninth -22
36+cent fuel tax or expiring local option fuel taxes, 23
37+respectively, to be held at the general election 24
38+immediately preceding the expiration date of the tax; 25
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4747 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51-technical change; limiting the occurrence of such a 26
52-referendum; providing an effective date. 27
53- 28
54-Be It Enacted by the Legislature of the State of Florida: 29
55- 30
56- Section 1. Paragraph (e) is added to subsection (6) of 31
57-section 125.0104, Florida Statutes, to read: 32
58- 125.0104 Tourist development tax; procedure for levying; 33
59-authorized uses; referendum; enforcement. — 34
60- (6) REFERENDUM.— 35
61- (e) A referendum to reenact an expiring tourist 36
62-development tax must be held at a general election. Such a 37
63-referendum may be held only once duri ng the 48-month period 38
64-preceding the effective date of the referendum. 39
65- Section 2. Subsection (5) of section 125.0108, Florida 40
66-Statutes, is amended to read: 41
67- 125.0108 Areas of critical state concern; tourist impact 42
68-tax.— 43
69- (5) The tourist impact tax au thorized by this section 44
70-shall take effect only upon express approval by a majority vote 45
71-of those qualified electors in the area or areas of critical 46
72-state concern in the county seeking to levy such tax, voting in 47
73-a referendum to be held in conjunction wit h a general election, 48
74-as defined in s. 97.021. However, if the area or areas of 49
75-critical state concern are greater than 50 percent of the land 50
51+amending s. 1011.73, F.S.; deleting provisions that 26
52+authorize school district millage elections to be held 27
53+at any time and specify a limit on such elections; 28
54+requiring such elections to be held at the general 29
55+election immediately preceding the effective date of 30
56+the millage; providing an effective date. 31
57+ 32
58+Be It Enacted by the Legislature of the State of Florida: 33
59+ 34
60+ Section 1. Paragraph (e) is added to subsection (6) of 35
61+section 125.0104, Florida Statutes, to read: 36
62+ 125.0104 Tourist development tax; procedure for levying; 37
63+authorized uses; referendum; enfo rcement.— 38
64+ (6) REFERENDUM.— 39
65+ (e) A referendum to reenact an expiring tourist 40
66+development tax must be held at the general election immediately 41
67+preceding the expiration date of the tax. 42
68+ Section 2. Subsection (5) of section 125.0108, Florida 43
69+Statutes, is amended to read: 44
70+ 125.0108 Areas of critical state concern; tourist impact 45
71+tax.— 46
72+ (5) The tourist impact tax authorized by this section 47
73+shall take effect only upon express approval by a majority vote 48
74+of those qualified electors in the area or areas of critical 49
75+state concern in the county seeking to levy such tax, voting in 50
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8484 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88-area of the county and the tax is to be imposed throughout the 51
89-entire county, the tax shall take effect only upon express 52
90-approval of a majority of the qualified electors of the county 53
91-voting in such a referendum. A referendum to reenact an expiring 54
92-tourist impact tax must be held at a general election. Such a 55
93-referendum may be held only once during the 48 -month period 56
94-preceding the effective date of the referendum. 57
95- Section 3. Subsection (1) of section 125.901, Florida 58
96-Statutes, is amended to read: 59
97- 125.901 Children's services; independent special district; 60
98-council; powers, duties, and functions; public records 61
99-exemption.— 62
100- (1) Each county may by ordinance create an independent 63
101-special district, as defined in ss. 189.012 and 200.001(8)(e), 64
102-to provide funding for children's services throughout the county 65
103-in accordance with this section. The boundaries of such dist rict 66
104-shall be coterminous with the boundaries of the county. The 67
105-county governing body shall obtain approval at a general 68
106-election, as defined in s. 97.021, by a majority vote of those 69
107-electors voting on the question, to annually levy ad valorem 70
108-taxes which shall not exceed the maximum millage rate authorized 71
109-by this section. Any district created pursuant to the provisions 72
110-of this subsection shall be required to levy and fix millage 73
111-subject to the provisions of s. 200.065. Once such millage is 74
112-approved by the electorate, the district shall not be required 75
88+a referendum to be held in conjunction with a general election, 51
89+as defined in s. 97.021. However, if the area or areas of 52
90+critical state concern are greater than 50 percent of the lan d 53
91+area of the county and the tax is to be imposed throughout the 54
92+entire county, the tax shall take effect only upon express 55
93+approval of a majority of the qualified electors of the county 56
94+voting in such a referendum. A referendum to reenact an expiring 57
95+tourist impact tax must be held at the general election 58
96+immediately preceding the expiration date of the tax. 59
97+ Section 3. Subsection (1) of section 125.901, Florida 60
98+Statutes, is amended to read: 61
99+ 125.901 Children's services; independent special district; 62
100+council; powers, duties, and functions; public records 63
101+exemption.— 64
102+ (1) Each county may by ordinance create an independent 65
103+special district, as defined in ss. 189.012 and 200.001(8)(e), 66
104+to provide funding for children's services throughout the county 67
105+in accordance with this section. The boundaries of such district 68
106+shall be coterminous with the boundaries of the county. The 69
107+county governing body shall obtain approval at a general 70
108+election, as defined in s. 97.021, by a majority vote of those 71
109+electors voting on the question, to annually levy ad valorem 72
110+taxes which shall not exceed the maximum millage rate authorized 73
111+by this section. Any district created pursuant to the provisions 74
112+of this subsection shall be required to levy and fix millage 75
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121121 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125-to seek approval of the electorate in future years to levy the 76
126-previously approved millage. However, a referendum to increase 77
127-the millage rate previously approved by the electors must be 78
128-held at a general election. Such a referendum may be held only 79
129-once during the 48-month period preceding the effective date of 80
130-the referendum. 81
131- (a) The governing body of the district shall be a council 82
132-on children's services, which may also be known as a juvenile 83
133-welfare board or similar name as established in the ordinance by 84
134-the county governing body. Such council shall consist of 10 85
135-members, including the superintendent of schools; a local school 86
136-board member; the district administrator from the appropriate 87
137-district of the Department of Children and Families, or his or 88
138-her designee who is a member of the Senior Management Service or 89
139-of the Selected Exempt Service; one member of the county 90
140-governing body; and the judge assigned to juvenile cases who 91
141-shall sit as a voting me mber of the board, except that said 92
142-judge shall not vote or participate in the setting of ad valorem 93
143-taxes under this section. If there is more than one judge 94
144-assigned to juvenile cases in a county, the chief judge shall 95
145-designate one of said juvenile judg es to serve on the board. The 96
146-remaining five members shall be appointed by the Governor, and 97
147-shall, to the extent possible, represent the demographic 98
148-diversity of the population of the county. After soliciting 99
149-recommendations from the public, the county go verning body shall 100
125+subject to the provi sions of s. 200.065. Once such millage is 76
126+approved by the electorate, the district shall not be required 77
127+to seek approval of the electorate in future years to levy the 78
128+previously approved millage. However, a referendum to approve a 79
129+millage rate increase un der s. 200.065 must be held at the 80
130+general election immediately preceding the effective date of the 81
131+increase. 82
132+ (a) The governing body of the district shall be a council 83
133+on children's services, which may also be known as a juvenile 84
134+welfare board or similar name as established in the ordinance by 85
135+the county governing body. Such council shall consist of 10 86
136+members, including the superintendent of schools; a local school 87
137+board member; the district administrator from the appropriate 88
138+district of the Department o f Children and Families, or his or 89
139+her designee who is a member of the Senior Management Service or 90
140+of the Selected Exempt Service; one member of the county 91
141+governing body; and the judge assigned to juvenile cases who 92
142+shall sit as a voting member of the bo ard, except that said 93
143+judge shall not vote or participate in the setting of ad valorem 94
144+taxes under this section. If there is more than one judge 95
145+assigned to juvenile cases in a county, the chief judge shall 96
146+designate one of said juvenile judges to serve on the board. The 97
147+remaining five members shall be appointed by the Governor, and 98
148+shall, to the extent possible, represent the demographic 99
149+diversity of the population of the county. After soliciting 100
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158158 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162-submit to the Governor the names of at least three persons for 101
163-each vacancy occurring among the five members appointed by the 102
164-Governor, and the Governor shall appoint members to the council 103
165-from the candidates nominated by the county gov erning body. The 104
166-Governor shall make a selection within a 45 -day period or 105
167-request a new list of candidates. All members appointed by the 106
168-Governor shall have been residents of the county for the 107
169-previous 24-month period. Such members shall be appointed for 4-108
170-year terms, except that the length of the terms of the initial 109
171-appointees shall be adjusted to stagger the terms. The Governor 110
172-may remove a member for cause or upon the written petition of 111
173-the county governing body. If any of the members of the council 112
174-required to be appointed by the Governor under the provisions of 113
175-this subsection shall resign, die, or be removed from office, 114
176-the vacancy thereby created shall, as soon as practicable, be 115
177-filled by appointment by the Governor, using the same method as 116
178-the original appointment, and such appointment to fill a vacancy 117
179-shall be for the unexpired term of the person who resigns, dies, 118
180-or is removed from office. 119
181- (b) However, any county as defined in s. 125.011(1) may 120
182-instead have a governing body consisting of 33 members, 121
183-including the superintendent of schools, or his or her designee; 122
184-two representatives of public postsecondary education 123
185-institutions located in the county; the county manager or the 124
186-equivalent county officer; the district administrator from the 125
162+recommendations from the public, the county governing body s hall 101
163+submit to the Governor the names of at least three persons for 102
164+each vacancy occurring among the five members appointed by the 103
165+Governor, and the Governor shall appoint members to the council 104
166+from the candidates nominated by the county governing body. T he 105
167+Governor shall make a selection within a 45 -day period or 106
168+request a new list of candidates. All members appointed by the 107
169+Governor shall have been residents of the county for the 108
170+previous 24-month period. Such members shall be appointed for 4 -109
171+year terms, except that the length of the terms of the initial 110
172+appointees shall be adjusted to stagger the terms. The Governor 111
173+may remove a member for cause or upon the written petition of 112
174+the county governing body. If any of the members of the council 113
175+required to be appointed by the Governor under the provisions of 114
176+this subsection shall resign, die, or be removed from office, 115
177+the vacancy thereby created shall, as soon as practicable, be 116
178+filled by appointment by the Governor, using the same method as 117
179+the original appointment, and such appointment to fill a vacancy 118
180+shall be for the unexpired term of the person who resigns, dies, 119
181+or is removed from office. 120
182+ (b) However, any county as defined in s. 125.011(1) may 121
183+instead have a governing body consisting of 33 members, 122
184+including the superintendent of schools, or his or her designee; 123
185+two representatives of public postsecondary education 124
186+institutions located in the county; the county manager or the 125
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195195 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199-appropriate district of the Department of Children and Families, 126
200-or the administrator's designee who is a member of the Senior 127
201-Management Service or the Selected Exempt Service; the director 128
202-of the county health department or the director's designee; the 129
203-state attorney for the county or the state attorney's designee; 130
204-the chief judge assigned to juvenile cases, or another juvenile 131
205-judge who is the chief judge's designee and who shall sit as a 132
206-voting member of the board, except that the judge may not vote 133
207-or participate in setting ad valorem taxes under this section; 134
208-an individual who is selected by the board of the local United 135
209-Way or its equivalent; a member of a locally recognized faith -136
210-based coalition, selected by that coalition; a member of the 137
211-local chamber of commerce, selected by that chamber or, if more 138
212-than one chamber exists within the county, a person selected by 139
213-a coalition of the local chambers; a member of the early 140
214-learning coalition, selected by that coalition; a representative 141
215-of a labor organization or union active in the county; a member 142
216-of a local alliance or coalition engaged in cross -system 143
217-planning for health and social service delivery in the county, 144
218-selected by that alliance or coalition; a member of the local 145
219-Parent-Teachers Association/Parent-Teacher-Student Association, 146
220-selected by that association; a youth representative selected by 147
221-the local school system's student government; a local school 148
222-board member appointed by the chair of the school board; the 149
223-mayor of the county or the mayo r's designee; one member of the 150
199+equivalent county officer; the district administrator from the 126
200+appropriate district of the Department of Children and Families, 127
201+or the administrator's designee who is a member of the Senior 128
202+Management Service or the Selected Exempt Service; the director 129
203+of the county health department or the director's designee; the 130
204+state attorney for the county or the state attorney's designee; 131
205+the chief judge assigned to juvenile cases, or another juvenile 132
206+judge who is the chief judge's designee and who shall sit as a 133
207+voting member of the board, except that the judge may not vote 134
208+or participate in setting ad valorem taxes under this section; 135
209+an individual who is selected by the board of the local United 136
210+Way or its equivalent; a member of a locally recognized faith -137
211+based coalition, selected by that coalition; a member of the 138
212+local chamber of commerc e, selected by that chamber or, if more 139
213+than one chamber exists within the county, a person selected by 140
214+a coalition of the local chambers; a member of the early 141
215+learning coalition, selected by that coalition; a representative 142
216+of a labor organization or uni on active in the county; a member 143
217+of a local alliance or coalition engaged in cross -system 144
218+planning for health and social service delivery in the county, 145
219+selected by that alliance or coalition; a member of the local 146
220+Parent-Teachers Association/Parent -Teacher-Student Association, 147
221+selected by that association; a youth representative selected by 148
222+the local school system's student government; a local school 149
223+board member appointed by the chair of the school board; the 150
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232232 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236-county governing body, appointed by the chair of that body; a 151
237-member of the state Legislature who represents residents of the 152
238-county, selected by the chair of the local legislative 153
239-delegation; an elected official representin g the residents of a 154
240-municipality in the county, selected by the county municipal 155
241-league; and 4 members -at-large, appointed to the council by the 156
242-majority of sitting council members. The remaining 7 members 157
243-shall be appointed by the Governor in accordance with procedures 158
244-set forth in paragraph (a), except that the Governor may remove 159
245-a member for cause or upon the written petition of the council. 160
246-Appointments by the Governor must, to the extent reasonably 161
247-possible, represent the geographic and demographic d iversity of 162
248-the population of the county. Members who are appointed to the 163
249-council by reason of their position are not subject to the 164
250-length of terms and limits on consecutive terms as provided in 165
251-this section. The remaining appointed members of the govern ing 166
252-body shall be appointed to serve 2 -year terms, except that those 167
253-members appointed by the Governor shall be appointed to serve 4 -168
254-year terms, and the youth representative and the legislative 169
255-delegate shall be appointed to serve 1 -year terms. A member ma y 170
256-be reappointed; however, a member may not serve for more than 171
257-three consecutive terms. A member is eligible to be appointed 172
258-again after a 2-year hiatus from the council. 173
259- (c) This subsection does not prohibit a county from 174
260-exercising such power as is provided by general or special law 175
236+mayor of the county or the mayor's designee; one member of the 151
237+county governing body, appointed by the chair of that body; a 152
238+member of the state Legislature who represents residents of the 153
239+county, selected by the chair of the local legislative 154
240+delegation; an elected official representing the resident s of a 155
241+municipality in the county, selected by the county municipal 156
242+league; and 4 members -at-large, appointed to the council by the 157
243+majority of sitting council members. The remaining 7 members 158
244+shall be appointed by the Governor in accordance with procedure s 159
245+set forth in paragraph (a), except that the Governor may remove 160
246+a member for cause or upon the written petition of the council. 161
247+Appointments by the Governor must, to the extent reasonably 162
248+possible, represent the geographic and demographic diversity of 163
249+the population of the county. Members who are appointed to the 164
250+council by reason of their position are not subject to the 165
251+length of terms and limits on consecutive terms as provided in 166
252+this section. The remaining appointed members of the governing 167
253+body shall be appointed to serve 2 -year terms, except that those 168
254+members appointed by the Governor shall be appointed to serve 4 -169
255+year terms, and the youth representative and the legislative 170
256+delegate shall be appointed to serve 1 -year terms. A member may 171
257+be reappointed; however, a member may not serve for more than 172
258+three consecutive terms. A member is eligible to be appointed 173
259+again after a 2-year hiatus from the council. 174
260+ (c) This subsection does not prohibit a county from 175
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269269 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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273-to provide children's services or to create a special district 176
274-to provide such services. 177
275- Section 4. Section 200.091, Florida Statutes, i s amended 178
276-to read: 179
277- 200.091 Referendum to increase millage. —The millage 180
278-authorized to be levied in s. 200.071 for county purposes, 181
279-including dependent districts therein, may be increased for 182
280-periods not exceeding 2 years, provided such levy has been 183
281-approved by majority vote of the qualified electors in the 184
282-county or district voting in a general election, as defined in 185
283-s. 97.021, called for such purpose. Such an election may be 186
284-called by the governing body of any such county or district on 187
285-its own motion and shall be called upon submission of a petition 188
286-specifying the amount of millage sought to be levied and the 189
287-purpose for which the proceeds will be expended and containing 190
288-the signatures of at least 10 percent of the persons qualified 191
289-to vote in such elec tion, signed within 60 days prior to the 192
290-date the petition is filed. Such a referendum may be held only 193
291-once during the 48-month period preceding the effective date of 194
292-the referendum. 195
273+exercising such power as is provided by general or special law 176
274+to provide children's services or to create a special district 177
275+to provide such services. 178
276+ Section 4. Section 200.091, Florida Statutes, is amended 179
277+to read: 180
278+ 200.091 Referendum to increase millage. —The millage 181
279+authorized to be lev ied in s. 200.071 for county purposes, 182
280+including dependent districts therein, may be increased for 183
281+periods not exceeding 2 years, provided such levy has been 184
282+approved by majority vote of the qualified electors in the 185
283+county or district voting in the a general election, as defined 186
284+in s. 97.021, immediately preceding the effective date of the 187
285+increase and called for such purpose. Such an election may be 188
286+called by the governing body of any such county or district on 189
287+its own motion and shall be called upon subm ission of a petition 190
288+specifying the amount of millage sought to be levied and the 191
289+purpose for which the proceeds will be expended and containing 192
290+the signatures of at least 10 percent of the persons qualified 193
291+to vote in such election, signed within 60 days prior to the 194
292+date the petition is filed. 195
293293 Section 5. Section 200.101, Florida Statutes, is amended 196
294294 to read: 197
295295 200.101 Referendum for millage in excess of limits. —The 198
296296 qualified electors of a municipality may, by majority vote at a 199
297297 general election, as de fined in s. 97.021, increase millage 200
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310310 above those limits imposed by s. 200.081 in a referendum called 201
311-for such purpose by the governing body of the municipality, but 202
312-the period of such increase may not exceed 2 years. Such 203
313-referendum also may be initiated by submission of a petition to 204
314-the governing body of the municipality containing the signatures 205
315-of 10 percent of those persons eligible to vote in such 206
316-referendum, which signatures were affixed to the petition within 207
317-60 days prior to its submission. Such a referendum may be held 208
318-only once during the 48 -month period preceding the effective 209
319-date of the referendum. 210
311+for such purpose by the governing body of the municipality and 202
312+held at the general election, as defined in s. 97.021, 203
313+immediately preceding the effective d ate of the increase, but 204
314+the period of such increase may not exceed 2 years. Such 205
315+referendum also may be initiated by submission of a petition to 206
316+the governing body of the municipality containing the signatures 207
317+of 10 percent of those persons eligible to vo te in such 208
318+referendum, which signatures were affixed to the petition within 209
319+60 days prior to its submission. 210
320320 Section 6. Subsection (10) of section 212.055, Florida 211
321321 Statutes, is amended to read: 212
322322 212.055 Discretionary sales surtaxes; legislative intent ; 213
323323 authorization and use of proceeds. —It is the legislative intent 214
324324 that any authorization for imposition of a discretionary sales 215
325325 surtax shall be published in the Florida Statutes as a 216
326326 subsection of this section, irrespective of the duration of the 217
327327 levy. Each enactment shall specify the types of counties 218
328328 authorized to levy; the rate or rates which may be imposed; the 219
329329 maximum length of time the surtax may be imposed, if any; the 220
330330 procedure which must be followed to secure voter approval, if 221
331331 required; the purpose for which the proceeds may be expended; 222
332332 and such other requirements as the Legislature may provide. 223
333333 Taxable transactions and administrative procedures shall be as 224
334334 provided in s. 212.054. 225
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343343 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
344344
345345
346346
347- (10) DATES FOR REFERENDA. —A referendum to adopt , or amend, 226
348-or reenact a local government discretionary sales surtax under 227
349-this section must be held at a general election as defin ed in s. 228
350-97.021. Such a referendum may be held only once during the 48 -229
351-month period preceding the effective date of the referendum. 230
352- Section 7. Paragraph (a) of subsection (4) of section 231
353-336.021, Florida Statutes, is amended to read: 232
354- 336.021 County transportation system; levy of ninth -cent 233
355-fuel tax on motor fuel and diesel fuel. — 234
356- (4)(a)1. A certified copy of the ordinance proposing to 235
357-levy the tax pursuant to referendum shall be furnished by the 236
358-county to the department within 10 days after approval of such 237
359-ordinance. 238
360- 2. A referendum to adopt, amend, or reenact a tax under 239
361-this subsection must shall be held only at a general election, 240
362-as defined in s. 97.021. Such a referendum may be held only once 241
363-during the 48-month period preceding the effective date of the 242
364-referendum. 243
365- 3. The county levying the tax pursuant to referendum shall 244
366-notify the department within 10 days after the passage of the 245
367-referendum of such passage and of the time period during which 246
368-the tax will be levied. The failure to furnish the certified 247
369-copy will not invalidate the passage of the ordinance. 248
370- Section 8. Paragraph (b) of subsection (1) and paragraph 249
371-(b) of subsection (3) of section 336.025, Florida Statutes, are 250
347+ (10) DATES FOR REFERENDA. —A referendum to adopt or amend a 226
348+local government discretionary sales surtax under this section 227
349+must be held at a general election as defined in s. 97.021. A 228
350+referendum to reenact an expiring local government discretionary 229
351+sales surtax under this section must be held at the general 230
352+election immediately preceding the expiration date of the 231
353+surtax. 232
354+ Section 7. Paragraph (a) of subsection (4) of section 233
355+336.021, Florida Statutes, is amended to read: 234
356+ 336.021 County transportation system; levy of ninth -cent 235
357+fuel tax on motor fuel and diesel fue l.— 236
358+ (4)(a)1. A certified copy of the ordinance proposing to 237
359+levy the tax pursuant to referendum shall be furnished by the 238
360+county to the department within 10 days after approval of such 239
361+ordinance. 240
362+ 2. A referendum under this subsection shall be held only 241
363+at a general election, as defined in s. 97.021. A referendum to 242
364+reenact an expiring tax must be held at the general election 243
365+immediately preceding the expiration date of the tax. 244
366+ 3. The county levying the tax pursuant to referendum shall 245
367+notify the department within 10 days after the passage of the 246
368+referendum of such passage and of the time period during which 247
369+the tax will be levied. The failure to furnish the certified 248
370+copy will not invalidate the passage of the ordinance. 249
371+ Section 8. Paragraph (b) o f subsection (1) and paragraph 250
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380380 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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384-amended to read: 251
385- 336.025 County transportation system; levy of local option 252
386-fuel tax on motor fuel and diesel fuel. — 253
387- (1) 254
388- (b) In addition to other taxes allowed by law, there may 255
389-be levied as provided in s. 206.41(1)(e) a 1 -cent, 2-cent, 3-256
390-cent, 4-cent, or 5-cent local option fuel tax upon every gallon 257
391-of motor fuel sold in a county and taxed under the provisions of 258
392-part I of chapter 206. The tax shall be levied by an ordinance 259
393-adopted by a majority plus one vote of the membership of the 260
394-governing body of the county or by referendum. A referendum to 261
395-adopt, amend, or reenact a tax under this subsection must shall 262
396-be held only at a general election, as defined in s. 97.021. 263
397-Such a referendum may be held only once during the 48 -month 264
398-period preceding the effective date of the referendum. 265
399- 1. All impositions and rate changes of the tax shall be 266
400-levied before October 1, to be effective January 1 of the 267
401-following year. However, levies of the tax which were in effect 268
402-on July 1, 2002, and which expire on August 31 of any year may 269
403-be reimposed at the current authorized rat e provided the tax is 270
404-levied before July 1 and is effective September 1 of the year of 271
405-expiration. 272
406- 2. The county may, prior to levy of the tax, establish by 273
407-interlocal agreement with one or more municipalities located 274
408-therein, representing a majority of the population of the 275
384+(b) of subsection (3) of section 336.025, Florida Statutes, are 251
385+amended to read: 252
386+ 336.025 County transportation system; levy of local option 253
387+fuel tax on motor fuel and diesel fuel. — 254
388+ (1) 255
389+ (b) In addition to other taxes allo wed by law, there may 256
390+be levied as provided in s. 206.41(1)(e) a 1 -cent, 2-cent, 3-257
391+cent, 4-cent, or 5-cent local option fuel tax upon every gallon 258
392+of motor fuel sold in a county and taxed under the provisions of 259
393+part I of chapter 206. The tax shall be levi ed by an ordinance 260
394+adopted by a majority plus one vote of the membership of the 261
395+governing body of the county or by referendum. A referendum 262
396+under this subsection shall be held only at a general election, 263
397+as defined in s. 97.021. A referendum to reenact an expiring tax 264
398+must be held at the general election immediately preceding the 265
399+expiration date of the tax. 266
400+ 1. All impositions and rate changes of the tax shall be 267
401+levied before October 1, to be effective January 1 of the 268
402+following year. However, levies of t he tax which were in effect 269
403+on July 1, 2002, and which expire on August 31 of any year may 270
404+be reimposed at the current authorized rate provided the tax is 271
405+levied before July 1 and is effective September 1 of the year of 272
406+expiration. 273
407+ 2. The county may, pri or to levy of the tax, establish by 274
408+interlocal agreement with one or more municipalities located 275
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417417 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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421-incorporated area within the county, a distribution formula for 276
422-dividing the entire proceeds of the tax among county government 277
423-and all eligible municipalities within the county. If no 278
424-interlocal agreement is adopted before the effect ive date of the 279
425-tax, tax revenues shall be distributed pursuant to the 280
426-provisions of subsection (4). If no interlocal agreement exists, 281
427-a new interlocal agreement may be established prior to June 1 of 282
428-any year pursuant to this subparagraph. However, any in terlocal 283
429-agreement agreed to under this subparagraph after the initial 284
430-levy of the tax or change in the tax rate authorized in this 285
431-section shall under no circumstances materially or adversely 286
432-affect the rights of holders of outstanding bonds which are 287
433-backed by taxes authorized by this paragraph, and the amounts 288
434-distributed to the county government and each municipality shall 289
435-not be reduced below the amount necessary for the payment of 290
436-principal and interest and reserves for principal and interest 291
437-as required under the covenants of any bond resolution 292
438-outstanding on the date of establishment of the new interlocal 293
439-agreement. 294
440- 3. County and municipal governments shall use moneys 295
441-received pursuant to this paragraph for transportation 296
442-expenditures needed to me et the requirements of the capital 297
443-improvements element of an adopted comprehensive plan or for 298
444-expenditures needed to meet immediate local transportation 299
445-problems and for other transportation -related expenditures that 300
421+therein, representing a majority of the population of the 276
422+incorporated area within the county, a distribution formula for 277
423+dividing the entire proceeds of the t ax among county government 278
424+and all eligible municipalities within the county. If no 279
425+interlocal agreement is adopted before the effective date of the 280
426+tax, tax revenues shall be distributed pursuant to the 281
427+provisions of subsection (4). If no interlocal agree ment exists, 282
428+a new interlocal agreement may be established prior to June 1 of 283
429+any year pursuant to this subparagraph. However, any interlocal 284
430+agreement agreed to under this subparagraph after the initial 285
431+levy of the tax or change in the tax rate authorized in this 286
432+section shall under no circumstances materially or adversely 287
433+affect the rights of holders of outstanding bonds which are 288
434+backed by taxes authorized by this paragraph, and the amounts 289
435+distributed to the county government and each municipality shall 290
436+not be reduced below the amount necessary for the payment of 291
437+principal and interest and reserves for principal and interest 292
438+as required under the covenants of any bond resolution 293
439+outstanding on the date of establishment of the new interlocal 294
440+agreement. 295
441+ 3. County and municipal governments shall use moneys 296
442+received pursuant to this paragraph for transportation 297
443+expenditures needed to meet the requirements of the capital 298
444+improvements element of an adopted comprehensive plan or for 299
445+expenditures needed to meet immediate local transportation 300
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454454 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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458-are critical for building comprehensi ve roadway networks by 301
459-local governments. For purposes of this paragraph, expenditures 302
460-for the construction of new roads, the reconstruction or 303
461-resurfacing of existing paved roads, or the paving of existing 304
462-graded roads shall be deemed to increase capacity and such 305
463-projects shall be included in the capital improvements element 306
464-of an adopted comprehensive plan. Expenditures for purposes of 307
465-this paragraph shall not include routine maintenance of roads. 308
466- (3) The tax authorized pursuant to paragraph (1)(a) sha ll 309
467-be levied using either of the following procedures: 310
468- (b) If no interlocal agreement or resolution is adopted 311
469-pursuant to subparagraph (a)1. or subparagraph (a)2., 312
470-municipalities representing more than 50 percent of the county 313
471-population may, prior to J une 20, adopt uniform resolutions 314
472-approving the local option tax, establishing the duration of the 315
473-levy and the rate authorized in paragraph (1)(a), and setting 316
474-the date for a countywide referendum on whether to levy the tax. 317
475-A referendum to adopt, amend, or reenact a tax under this 318
476-subsection must shall be held only at a general election, as 319
477-defined in s. 97.021. Such a referendum may be held only once 320
478-during the 48-month period preceding the effective date of the 321
479-referendum. The tax shall be levied and co llected countywide on 322
480-January 1 following 30 days after voter approval. 323
481- Section 9. Subsections (1), (2), and (3) of section 324
482-1011.73, Florida Statutes, are amended to read: 325
458+problems and for other transportation -related expenditures that 301
459+are critical for building comprehensive roadway networks by 302
460+local governments. For purposes of this paragraph, expenditures 303
461+for the construction of new roads, t he reconstruction or 304
462+resurfacing of existing paved roads, or the paving of existing 305
463+graded roads shall be deemed to increase capacity and such 306
464+projects shall be included in the capital improvements element 307
465+of an adopted comprehensive plan. Expenditures for purposes of 308
466+this paragraph shall not include routine maintenance of roads. 309
467+ (3) The tax authorized pursuant to paragraph (1)(a) shall 310
468+be levied using either of the following procedures: 311
469+ (b) If no interlocal agreement or resolution is adopted 312
470+pursuant to subparagraph (a)1. or subparagraph (a)2., 313
471+municipalities representing more than 50 percent of the county 314
472+population may, prior to June 20, adopt uniform resolutions 315
473+approving the local option tax, establishing the duration of the 316
474+levy and the rate author ized in paragraph (1)(a), and setting 317
475+the date for a countywide referendum on whether to levy the tax. 318
476+A referendum under this subsection shall be held only at a 319
477+general election, as defined in s. 97.021. A referendum to 320
478+reenact an expiring tax must be hel d at the general election 321
479+immediately preceding the expiration date of the tax. The tax 322
480+shall be levied and collected countywide on January 1 following 323
481+30 days after voter approval. 324
482+ Section 9. Subsections (1), (2), and (3) of section 325
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491491 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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495- 1011.73 District millage elections. — 326
496- (1) MILLAGE AUTHORIZED NOT TO EXCEED 2 YEARS.—The district 327
497-school board, pursuant to resolution adopted at a regular 328
498-meeting, shall direct the county commissioners to call an 329
499-election at which the electors within the school districts may 330
500-approve an ad valorem tax millage as authorized in s. 9, Art. 331
501-VII of the State Constitution. Such election may be held at any 332
502-time, except that not more than one such election shall be held 333
503-during any 12-month period. Any millage so authorized shall be 334
504-levied for a period not in excess of 2 years or until change d by 335
505-another millage election, whichever is the earlier. In the event 336
506-any such election is invalidated by a court of competent 337
507-jurisdiction, such invalidated election shall be considered not 338
508-to have been held. 339
509- (2) MILLAGE AUTHORIZED NOT TO EXCEED 4 YEARS .—The district 340
510-school board, pursuant to resolution adopted at a regular 341
511-meeting, shall direct the county commissioners to call an 342
512-election at which the electors within the school district may 343
513-approve an ad valorem tax millage as authorized under s. 344
514-1011.71(9). Such election may be held at any time, except that 345
515-not more than one such election shall be held during any 12 -346
516-month period. Any millage so authorized shall be levied for a 347
517-period not in excess of 4 years or until changed by another 348
518-millage election, whichever is earlier. If any such election is 349
519-invalidated by a court of competent jurisdiction, such 350
495+1011.73, Florida Statutes, are amended to read: 326
496+ 1011.73 District millage elections. — 327
497+ (1) MILLAGE AUTHORIZED NOT TO EXCEED 2 YEARS. —The district 328
498+school board, pursuant to resolution adopted at a regular 329
499+meeting, shall direct the county commissioners to call an 330
500+election at which the electors within the school districts may 331
501+approve an ad valorem tax millage as authorized in s. 9, Art. 332
502+VII of the State Constitution. Such election may be held at any 333
503+time, except that not more than one such election shall be held 334
504+during any 12-month period. Any millage so authorized shall be 335
505+levied for a period not in excess of 2 years or until changed by 336
506+another millage election, whichever is the earlier. In the event 337
507+any such election is invalidated by a court of competent 338
508+jurisdiction, such invalidated election shall be considered not 339
509+to have been held. 340
510+ (2) MILLAGE AUTHORIZED NOT TO EXCEED 4 YEARS. —The district 341
511+school board, pursuant to resolution adopted at a regular 342
512+meeting, shall direct the county commissioners to call an 343
513+election at which the electors within the school district may 344
514+approve an ad valorem tax millage as authorized under s. 345
515+1011.71(9). Such election may be held at any time, except that 346
516+not more than one such election shall be held during any 12 -347
517+month period. Any millage so authorized shall be levied for a 348
518+period not in excess of 4 years or until changed by another 349
519+millage election, whichever is earlier. If any such election is 350
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532-invalidated election shall be considered not to have been held. 351
533- (3) HOLDING ELECTIONS. —All school district millage 352
534-elections shall be held and conducted in the manner prescribed 353
535-by law for holding general elections, except as provided in this 354
536-chapter. A referendum under this part must shall be held only at 355
537-a general election, as defined in s. 97.021. Such a referendum 356
538-may be held only once during the 48 -month period preceding the 357
539-effective date of the referendum. 358
532+invalidated by a court of competent jurisdiction, such 351
533+invalidated election shall be considered not to have been held. 352
534+ (3) HOLDING ELECTIONS. —All school district millage 353
535+elections shall be held and conducted in the manner prescribed 354
536+by law for holding general elections, except as provided in this 355
537+chapter. A referendum under this part shall be held onl y at the 356
538+a general election, as defined in s. 97.021 , immediately 357
539+preceding the effective date of the millage . 358
540540 Section 10. This act shall take effect July 1, 2023. 359