Florida 2023 Regular Session

Florida House Bill H0885 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 885 2023
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7	7	CODING: Words stricken are deletions; words underlined are additions.
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10	10	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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14	14	A bill to be entitled 1
15	15	An act relating to authorized use of discretionary 2
16	16	sales surtaxes; amending s. 212.055, F.S.; authorizing 3
17	17	certain tax proceeds to be used towards specified 4
18	18	purposes; providing an effective date. 5
19	19	6
20	20	Be It Enacted by the Legislature of the State of Florida: 7
21	21	8
22	22	Section 1. Paragraph (d) of subsection (2) of section 9
23	23	212.055, Florida Statutes, is amended to read: 10
24	24	212.055 Discretionary sales surtaxes; legislat ive intent; 11
25	25	authorization and use of proceeds. —It is the legislative intent 12
26	26	that any authorization for imposition of a discretionary sales 13
27	27	surtax shall be published in the Florida Statutes as a 14
28	28	subsection of this section, irrespective of the duration of th e 15
29	29	levy. Each enactment shall specify the types of counties 16
30	30	authorized to levy; the rate or rates which may be imposed; the 17
31	31	maximum length of time the surtax may be imposed, if any; the 18
32	32	procedure which must be followed to secure voter approval, if 19
33	33	required; the purpose for which the proceeds may be expended; 20
34	34	and such other requirements as the Legislature may provide. 21
35	35	Taxable transactions and administrative procedures shall be as 22
36	36	provided in s. 212.054. 23
37	37	(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX. — 24
38	38	(d) The proceeds of the surtax authorized by this 25
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47	47	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	51	subsection and any accrued interest shall be expended by the 26
52	52	school district, within the county and municipalities within the 27
53	53	county, or, in the case of a negotiated joint county agreement, 28
54	54	within another county, to finance, plan, and construct, and 29
55	55	maintain infrastructure; to acquire any interest in land for 30
56	56	public recreation, conservation, or protection of natural 31
57	57	resources or to prevent or satisfy private property rights 32
58	58	claims resulting from limitations imposed by the designation of 33
59	59	an area of critical state concern; to provide loans, grants, or 34
60	60	rebates to residential or commercial property owners who make 35
61	61	energy efficiency improvements to their residential or 36
62	62	commercial property, if a local government ordinance authorizing 37
63	63	such use is approved by referendum; or to finance the closure of 38
64	64	county-owned or municipally owned solid waste landfills that 39
65	65	have been closed or are required to be closed by order of the 40
66	66	Department of Environmental Protection. Any use of the proceeds 41
67	67	or interest for purposes of landfill closure before July 1, 42
68	68	1993, is ratified. The proceeds and any interest may not be used 43
69	69	for the operational expenses of infrastructure , except that a 44
70	70	county that has a population of fewer than 75,000 and that i s 45
71	71	required to close a landfill may use the proceeds or interest 46
72	72	for long-term maintenance costs associated with landfill 47
73	73	closure. Counties, as defined in s. 125.011, and charter 48
74	74	counties may, in addition, use the proceeds or interest to 49
75	75	retire or service indebtedness incurred for bonds issued before 50
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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84	84	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	88	July 1, 1987, for infrastructure purposes, and for bonds 51
89	89	subsequently issued to refund such bonds. Any use of the 52
90	90	proceeds or interest for purposes of retiring or servicing 53
91	91	indebtedness incurred for refunding bo nds before July 1, 1999, 54
92	92	is ratified. 55
93	93	1. For the purposes of this paragraph, the term 56
94	94	"infrastructure" means: 57
95	95	a. Any fixed capital expenditure or fixed capital outlay 58
96	96	associated with the construction, reconstruction, or 59
97	97	improvement, or maintenance of public facilities that have a 60
98	98	life expectancy of 5 or more years, any related land 61
99	99	acquisition, land improvement, design, and engineering costs, 62
100	100	and all other professional and related costs required to bring 63
101	101	the public facilities into service. For purposes of this sub-64
102	102	subparagraph, the term "public facilities" means facilities as 65
103	103	defined in s. 163.3164(39), s. 163.3221(13), or s. 189.012(5), 66
104	104	and includes facilities that are necessary to carry out 67
105	105	governmental purposes, including, but not limited to, fire 68
106	106	stations, general governmental office buildings, and animal 69
107	107	shelters, regardless of whether the facilities are owned by the 70
108	108	local taxing authority or another governmental entity. 71
109	109	b. A fire department vehicle, an emergency medical service 72
110	110	vehicle, a sheriff's office vehicle, a police department 73
111	111	vehicle, or any other vehicle, and the equipment necessary to 74
112	112	outfit the vehicle for its official use or equipment that has a 75
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121	121	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	125	life expectancy of at least 5 years. 76
126	126	c. Any expenditure for the construction, lease, or 77
127	127	maintenance of, or provision of utilities or security for, 78
128	128	facilities, as defined in s. 29.008. 79
129	129	d. Any fixed capital expenditure or fixed capital outlay 80
130	130	associated with the improvement of private facilities that have 81
131	131	a life expectancy of 5 or more years an d that the owner agrees 82
132	132	to make available for use on a temporary basis as needed by a 83
133	133	local government as a public emergency shelter or a staging area 84
134	134	for emergency response equipment during an emergency officially 85
135	135	declared by the state or by the local gov ernment under s. 86
136	136	252.38. Such improvements are limited to those necessary to 87
137	137	comply with current standards for public emergency evacuation 88
138	138	shelters. The owner must enter into a written contract with the 89
139	139	local government providing the improvement funding to make the 90
140	140	private facility available to the public for purposes of 91
141	141	emergency shelter at no cost to the local government for a 92
142	142	minimum of 10 years after completion of the improvement, with 93
143	143	the provision that the obligation will transfer to any 94
144	144	subsequent owner until the end of the minimum period. 95
145	145	e. Any land acquisition expenditure for a residential 96
146	146	housing project in which at least 30 percent of the units are 97
147	147	affordable to individuals or families whose total annual 98
148	148	household income does not exceed 120 per cent of the area median 99
149	149	income adjusted for household size, if the land is owned by a 100
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155	155	CODING: Words stricken are deletions; words underlined are additions.
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158	158	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	162	local government or by a special district that enters into a 101
163	163	written agreement with the local government to provide such 102
164	164	housing. The local government or special district may enter into 103
165	165	a ground lease with a public or private person or entity for 104
166	166	nominal or other consideration for the construction of the 105
167	167	residential housing project on land acquired pursuant to this 106
168	168	sub-subparagraph. 107
169	169	f. Instructional technology used solel y in a school 108
170	170	district's classrooms. As used in this sub -subparagraph, the 109
171	171	term "instructional technology" means an interactive device that 110
172	172	assists a teacher in instructing a class or a group of students 111
173	173	and includes the necessary hardware and software to operate the 112
174	174	interactive device. The term also includes support systems in 113
175	175	which an interactive device may mount and is not required to be 114
176	176	affixed to the facilities. 115
177	177	2. For the purposes of this paragraph, the term "energy 116
178	178	efficiency improvement" means any energy conservation and 117
179	179	efficiency improvement that reduces consumption through 118
180	180	conservation or a more efficient use of electricity, natural 119
181	181	gas, propane, or other forms of energy on the property, 120
182	182	including, but not limited to, air sealing; installation o f 121
183	183	insulation; installation of energy -efficient heating, cooling, 122
184	184	or ventilation systems; installation of solar panels; building 123
185	185	modifications to increase the use of daylight or shade; 124
186	186	replacement of windows; installation of energy controls or 125
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192	192	CODING: Words stricken are deletions; words underlined are additions.
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195	195	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	199	energy recovery systems; installation of electric vehicle 126
200	200	charging equipment; installation of systems for natural gas fuel 127
201	201	as defined in s. 206.9951; and installation of efficient 128
202	202	lighting equipment. 129
203	203	3. Notwithstanding any other provision of this subsection, 130
204	204	a local government infrastructure surtax imposed or extended 131
205	205	after July 1, 1998, may allocate up to 15 percent of the surtax 132
206	206	proceeds for deposit into a trust fund within the county's 133
207	207	accounts created for the purpose of funding economic development 134
208	208	projects having a general public purpose of improving local 135
209	209	economies, including the funding of operational costs and 136
210	210	incentives related to economic development. The ballot statement 137
211	211	must indicate the intention to make an allocation under the 138
212	212	authority of this subparagra ph. 139
213	213	Section 2. This act shall take effect upon becoming a law. 140