| 9 | 9 | | Page 1 of 18 |
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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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| 11 | 11 | | |
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| 12 | 12 | | |
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| 13 | 13 | | |
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| 14 | 14 | | A bill to be entitled 1 |
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| 15 | 15 | | An act relating to local business taxes; amending s. 2 |
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| 16 | 16 | | 11.40, F.S.; conforming provisions to changes made by 3 |
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| 17 | 17 | | the act; amending s. 11.45, F.S.; requiring the 4 |
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| 18 | 18 | | Auditor General to contact certain local governments; 5 |
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| 19 | 19 | | requiring such local government provide specifi ed 6 |
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| 20 | 20 | | evidence within a certain time period; requiring 7 |
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| 21 | 21 | | notification to the Legislative Auditing Committee in 8 |
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| 22 | 22 | | specified circumstances; amending s. 205.0315, F.S.; 9 |
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| 23 | 23 | | authorizing specified entities to continue to levy a 10 |
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| 24 | 24 | | certain tax; prohibiting the repeal or modif ication of 11 |
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| 25 | 25 | | certain ordinances beginning a date certain; providing 12 |
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| 26 | 26 | | an exception; amending ss. 205.033 and 205.043, F.S.; 13 |
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| 27 | 27 | | revising the conditions imposed on taxing authorities 14 |
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| 28 | 28 | | governing the levy of a specified tax; amending s. 15 |
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| 29 | 29 | | 205.0535, F.S.; providing defin itions; prohibiting 16 |
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| 30 | 30 | | reclassification of businesses subject to a specified 17 |
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| 31 | 31 | | tax rate; prohibiting the revenue generated from a 18 |
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| 32 | 32 | | certain tax from exceeding a specified value; 19 |
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| 33 | 33 | | requiring specified actions be taken in event of a 20 |
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| 34 | 34 | | violation of such prohibition; pro viding 21 |
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| 35 | 35 | | applicability; amending s. 205.0536, F.S.; conforming 22 |
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| 36 | 36 | | provisions to changes made by the act; amending s. 23 |
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| 37 | 37 | | 205.046, F.S.; requiring a specified document be filed 24 |
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| 38 | 38 | | with a certain audit; providing requirements for such 25 |
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| 39 | 39 | | |
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| 46 | 46 | | Page 2 of 18 |
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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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| 48 | 48 | | |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | document; amending ss. 215.97, 218. 32, and 489.537, 26 |
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| 52 | 52 | | F.S.; conforming a cross -reference; providing an 27 |
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| 53 | 53 | | effective date. 28 |
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| 54 | 54 | | 29 |
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| 55 | 55 | | Be It Enacted by the Legislature of the State of Florida: 30 |
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| 56 | 56 | | 31 |
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| 57 | 57 | | Section 1. Subsection (2) of section 11.40, Florida 32 |
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| 58 | 58 | | Statutes, is amended to read: 33 |
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| 59 | 59 | | 11.40 Legislative Audi ting Committee.— 34 |
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| 60 | 60 | | (2) Following notification by the Auditor General, the 35 |
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| 61 | 61 | | Department of Financial Services, the Division of Bond Finance 36 |
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| 62 | 62 | | of the State Board of Administration, the Governor or his or her 37 |
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| 63 | 63 | | designee, or the Commissioner of Education or his or h er 38 |
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| 64 | 64 | | designee of the failure of a local governmental entity, district 39 |
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| 65 | 65 | | school board, charter school, or charter technical career center 40 |
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| 66 | 66 | | to comply with the applicable provisions within s. 11.45(5) -(7), 41 |
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| 67 | 67 | | s. 205.0535, s. 218.32(1), s. 218.38, or s. 218.503(3), th e 42 |
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| 68 | 68 | | Legislative Auditing Committee may schedule a hearing to 43 |
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| 69 | 69 | | determine if the entity should be subject to further state 44 |
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| 70 | 70 | | action. If the committee determines that the entity should be 45 |
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| 71 | 71 | | subject to further state action, the committee shall: 46 |
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| 72 | 72 | | (a) In the case of a local governmental entity or district 47 |
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| 73 | 73 | | school board, direct the Department of Revenue and the 48 |
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| 74 | 74 | | Department of Financial Services to withhold any funds not 49 |
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| 75 | 75 | | pledged for bond debt service satisfaction which are payable to 50 |
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| 76 | 76 | | |
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| 83 | 83 | | Page 3 of 18 |
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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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| 85 | 85 | | |
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| 86 | 86 | | |
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| 87 | 87 | | |
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| 88 | 88 | | such entity until the entity complies w ith the law. The 51 |
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| 89 | 89 | | committee shall specify the date that such action must begin, 52 |
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| 90 | 90 | | and the directive must be received by the Department of Revenue 53 |
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| 91 | 91 | | and the Department of Financial Services 30 days before the date 54 |
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| 92 | 92 | | of the distribution mandated by law. The Departm ent of Revenue 55 |
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| 93 | 93 | | and the Department of Financial Services may implement this 56 |
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| 94 | 94 | | paragraph. 57 |
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| 95 | 95 | | (b) In the case of a special district created by: 58 |
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| 96 | 96 | | 1. A special act, notify the President of the Senate, the 59 |
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| 97 | 97 | | Speaker of the House of Representatives, the standing comm ittees 60 |
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| 98 | 98 | | of the Senate and the House of Representatives charged with 61 |
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| 99 | 99 | | special district oversight as determined by the presiding 62 |
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| 100 | 100 | | officers of each respective chamber, the legislators who 63 |
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| 101 | 101 | | represent a portion of the geographical jurisdiction of the 64 |
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| 102 | 102 | | special district, and the Department of Economic Opportunity 65 |
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| 103 | 103 | | that the special district has failed to comply with the law. 66 |
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| 104 | 104 | | Upon receipt of notification, the Department of Economic 67 |
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| 105 | 105 | | Opportunity shall proceed pursuant to s. 189.062 or s. 189.067. 68 |
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| 106 | 106 | | If the special district rem ains in noncompliance after the 69 |
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| 107 | 107 | | process set forth in s. 189.0651, or if a public hearing is not 70 |
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| 108 | 108 | | held, the Legislative Auditing Committee may request the 71 |
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| 109 | 109 | | department to proceed pursuant to s. 189.067(3). 72 |
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| 110 | 110 | | 2. A local ordinance, notify the chair or equivalent of 73 |
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| 111 | 111 | | the local general-purpose government pursuant to s. 189.0652 and 74 |
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| 112 | 112 | | the Department of Economic Opportunity that the special district 75 |
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| 113 | 113 | | |
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| 120 | 120 | | Page 4 of 18 |
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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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| 122 | 122 | | |
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| 123 | 123 | | |
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| 124 | 124 | | |
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| 125 | 125 | | has failed to comply with the law. Upon receipt of notification, 76 |
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| 126 | 126 | | the department shall proceed pursuant to s. 189.062 or s. 77 |
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| 127 | 127 | | 189.067. If the special district remains in noncompliance after 78 |
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| 128 | 128 | | the process set forth in s. 189.0652, or if a public hearing is 79 |
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| 129 | 129 | | not held, the Legislative Auditing Committee may request the 80 |
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| 130 | 130 | | department to proceed pursuant to s. 189.067(3). 81 |
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| 131 | 131 | | 3. Any manner other than a special act or local ordinance, 82 |
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| 132 | 132 | | notify the Department of Economic Opportunity that the special 83 |
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| 133 | 133 | | district has failed to comply with the law. Upon receipt of 84 |
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| 134 | 134 | | notification, the department shall proceed pursuant to s. 85 |
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| 135 | 135 | | 189.062 or s. 189.067(3). 86 |
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| 136 | 136 | | (c) In the case of a charter school or charter technical 87 |
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| 137 | 137 | | career center, notify the appropriate sponsoring entity, which 88 |
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| 138 | 138 | | may terminate the charter pursuant to ss. 1002.33 and 1002.34. 89 |
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| 139 | 139 | | Section 2. Paragraphs (d) through (j) of subsection (7) of 90 |
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| 140 | 140 | | section 11.45, Florida Statutes, are redesignated as paragraphs 91 |
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| 141 | 141 | | (e) through (k), respectively, and a new paragraph (d) is added 92 |
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| 142 | 142 | | to that subsection, to read: 93 |
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| 143 | 143 | | 11.45 Definitions; duties; authorities; reports; rules. — 94 |
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| 144 | 144 | | (7) AUDITOR GENERAL REPORTING REQUIREMENTS. — 95 |
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| 145 | 145 | | (d) During the Auditor General's review of audit reports, 96 |
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| 146 | 146 | | he or she shall contact each local government which is not in 97 |
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| 147 | 147 | | compliance with s. 205.0535, and request evidence of corrective 98 |
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| 148 | 148 | | action. The local government shall provide the Auditor General 99 |
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| 149 | 149 | | with evidence of the initiation of corrective action within 45 100 |
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| 150 | 150 | | |
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| 157 | 157 | | Page 5 of 18 |
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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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| 159 | 159 | | |
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| 160 | 160 | | |
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| 161 | 161 | | |
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| 162 | 162 | | days after the date the corrective action is requested by the 101 |
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| 163 | 163 | | Auditor General and evidence of completion of corrective action 102 |
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| 164 | 164 | | within 180 days after the date the corrective action is 103 |
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| 165 | 165 | | requested by the Auditor General. If the local government fails 104 |
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| 166 | 166 | | to comply with the Auditor General's request or is unable to 105 |
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| 167 | 167 | | take corrective action within the required timeframe, the 106 |
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| 168 | 168 | | Auditor General shall notify the Legislative Auditing Committee. 107 |
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| 169 | 169 | | Section 3. Section 205. 0315, Florida Statutes, is amended 108 |
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| 170 | 170 | | to read: 109 |
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| 171 | 171 | | 205.0315 Ordinance adopted before adoption after October 110 |
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| 172 | 172 | | 1, 2024 1995.—Beginning October 1, 2024 1995, a county or 111 |
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| 173 | 173 | | municipality that has not adopted a business tax ordinance or 112 |
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| 174 | 174 | | resolution under this chapter bef ore July 1, 2024, may not 113 |
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| 175 | 175 | | increase or otherwise modify the tax rate structure or 114 |
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| 176 | 176 | | classification in such adopt a business tax ordinance , except as 115 |
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| 177 | 177 | | provided in s. 205.0535. However, . the business tax rate 116 |
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| 178 | 178 | | structure and classifications in the adopted ordinanc e may be 117 |
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| 179 | 179 | | repealed must be reasonable and based upon the rate structure 118 |
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| 180 | 180 | | and classifications prescribed in ordinances adopted by adjacent 119 |
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| 181 | 181 | | local governments that have implemented s. 205.0535. If no 120 |
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| 182 | 182 | | adjacent local government has implemented s. 205.0535, or if the 121 |
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| 183 | 183 | | governing body of the county or municipality finds that the rate 122 |
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| 184 | 184 | | structures or classifications of adjacent local governments are 123 |
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| 185 | 185 | | unreasonable, the rate structure or classifications prescribed 124 |
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| 186 | 186 | | in its ordinance may be based upon those prescribed in 125 |
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| 187 | 187 | | |
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| 194 | 194 | | Page 6 of 18 |
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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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| 196 | 196 | | |
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| 197 | 197 | | |
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| 198 | 198 | | |
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| 199 | 199 | | ordinances adopted by local governments that have implemented s. 126 |
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| 200 | 200 | | 205.0535 in counties or municipalities that have a comparable 127 |
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| 201 | 201 | | population. 128 |
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| 202 | 202 | | Section 4. Paragraph (b) of subsection (1), subsections 129 |
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| 203 | 203 | | (4) and (5), and paragraph (a) of subsection (6) of section 130 |
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| 204 | 204 | | 205.033, Florida Statutes, are amended to read: 131 |
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| 205 | 205 | | 205.033 Conditions for levy; counties. — 132 |
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| 206 | 206 | | (1) The following conditions are imposed on the authority 133 |
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| 207 | 207 | | of a county governing body to levy a business tax: 134 |
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| 208 | 208 | | (b) Unless the county implements s. 205.0535 or adopts a 135 |
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| 209 | 209 | | new business tax ordinance under s. 205.0315, A business tax 136 |
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| 210 | 210 | | levied under this subsection may not exceed the rate provided by 137 |
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| 211 | 211 | | this chapter in effect for the year beginning October 1, 2023 138 |
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| 212 | 212 | | 1971; however, beginning October 1, 2024 1980, the county 139 |
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| 213 | 213 | | governing body must decrease may increase business taxes 140 |
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| 214 | 214 | | authorized by this chapter as provided in s. 205.0535 . The 141 |
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| 215 | 215 | | amount of the increase above the tax rate levied on October 1, 142 |
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| 216 | 216 | | 1971, for taxes levied at a flat rate may be up to 100 percent 143 |
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| 217 | 217 | | for business taxes tha t are $100 or less; 50 percent for 144 |
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| 218 | 218 | | business taxes that are between $101 and $300; and 25 percent 145 |
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| 219 | 219 | | for business taxes that are more than $300. Beginning October 1, 146 |
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| 220 | 220 | | 1982, the increase may not exceed 25 percent for taxes levied at 147 |
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| 221 | 221 | | graduated or per unit rates. Authority to increase business 148 |
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| 222 | 222 | | taxes does not apply to licenses or receipts granted to any 149 |
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| 223 | 223 | | utility franchised by the county for which a franchise fee is 150 |
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| 224 | 224 | | |
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| 231 | 231 | | Page 7 of 18 |
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| 232 | 232 | | 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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| 233 | 233 | | |
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| 234 | 234 | | |
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| 235 | 235 | | |
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| 236 | 236 | | paid. 151 |
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| 237 | 237 | | (4) The revenues derived from the business tax, exclusive 152 |
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| 238 | 238 | | of the costs of collection and any cr edit given for municipal 153 |
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| 239 | 239 | | business taxes, shall be apportioned between the unincorporated 154 |
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| 240 | 240 | | area of the county and the incorporated municipalities located 155 |
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| 241 | 241 | | therein by a ratio derived by dividing their respective 156 |
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| 242 | 242 | | populations by the population of the county. Thi s subsection 157 |
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| 243 | 243 | | does not apply to counties that have established a new rate 158 |
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| 244 | 244 | | structure under s. 205.0535 before October 1, 2024 . 159 |
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| 245 | 245 | | (5) The revenues so apportioned shall be sent to the 160 |
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| 246 | 246 | | governing authority of each municipality, according to its 161 |
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| 247 | 247 | | ratio, and to the governing authority of the county, according 162 |
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| 248 | 248 | | to the ratio of the unincorporated area, within 15 days 163 |
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| 249 | 249 | | following the month of receipt. This subsection does not apply 164 |
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| 250 | 250 | | to counties that have established a new rate structure under s. 165 |
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| 251 | 251 | | 205.0535 before October 1, 2024. 166 |
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| 252 | 252 | | (6)(a) Each county, as defined in s. 125.011(1), or any 167 |
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| 253 | 253 | | county adjacent thereto may levy and collect, by an ordinance 168 |
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| 254 | 254 | | enacted by the governing body of the county, an additional 169 |
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| 255 | 255 | | business tax up to 50 percent of the appropriate business tax 170 |
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| 256 | 256 | | imposed under subsection (1); however, beginning October 1, 171 |
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| 257 | 257 | | 2024, such business tax must be decreased as provided in s. 172 |
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| 258 | 258 | | 205.0535. 173 |
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| 259 | 259 | | Section 5. Paragraph (b) of subsection (1) of section 174 |
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| 260 | 260 | | 205.043, Florida Statutes, is amended to read: 175 |
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| 261 | 261 | | |
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| 268 | 268 | | Page 8 of 18 |
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| 269 | 269 | | 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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| 270 | 270 | | |
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| 271 | 271 | | |
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| 272 | 272 | | |
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| 273 | 273 | | 205.043 Conditions for levy; municipalities.— 176 |
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| 274 | 274 | | (1) The following conditions are imposed on the authority 177 |
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| 275 | 275 | | of a municipal governing body to levy a business tax: 178 |
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| 276 | 276 | | (b) Unless the municipality implements s. 205.0535 or 179 |
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| 277 | 277 | | adopts a new business tax ordinance under s. 205.0315, A 180 |
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| 278 | 278 | | business tax levied under this subsection may not exceed the 181 |
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| 279 | 279 | | rate in effect in the municipality for the year beginning 182 |
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| 280 | 280 | | October 1, 2023. 1971; however, Beginning October 1, 2024 1980, 183 |
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| 281 | 281 | | the municipal governing body must decrease may increase business 184 |
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| 282 | 282 | | taxes authorized by this chapter as provided in s. 205.0535 . The 185 |
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| 283 | 283 | | amount of the increase above the tax rate levied on October 1, 186 |
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| 284 | 284 | | 1971, for taxes levied at a flat rate may be up to 100 percent 187 |
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| 285 | 285 | | for business taxes that are $100 or less; 50 percent fo r 188 |
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| 286 | 286 | | business taxes that are between $101 and $300; and 25 percent 189 |
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| 287 | 287 | | for business taxes that are more than $300. Beginning October 1, 190 |
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| 288 | 288 | | 1982, an increase may not exceed 25 percent for taxes levied at 191 |
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| 289 | 289 | | graduated or per unit rates. Authority to increase business 192 |
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| 290 | 290 | | taxes does not apply to receipts or licenses granted to any 193 |
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| 291 | 291 | | utility franchised by the municipality for which a franchise fee 194 |
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| 292 | 292 | | is paid. 195 |
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| 293 | 293 | | Section 6. Section 205.0535, Florida Statutes, is amended 196 |
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| 294 | 294 | | to read: 197 |
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| 295 | 295 | | 205.0535 Reclassification and rate structure revisio ns.— 198 |
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| 296 | 296 | | (1) As used in this section, the term: 199 |
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| 297 | 297 | | (a) "Recalculated tax rate" means the tax rate that, if it 200 |
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| 298 | 298 | | |
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| 314 | | - | year ending September 30, 2023, or for the fiscal year ending 205 |
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| 315 | | - | September 30, 2024, whichever is greater 206 |
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| 316 | | - | (c) "Total revenue" means: 207 |
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| 317 | | - | 1. For a county, the total annual revenue generated by 208 |
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| 318 | | - | receipts issued in th e fiscal year, less any revenue distributed 209 |
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| 319 | | - | to municipalities under s. 205.033(4) in such year, and less any 210 |
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| 320 | | - | revenue refunded to businesses pursuant to sub -211 |
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| 321 | | - | subparagraph(4)(a)3.b. in such year. 212 |
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| 322 | | - | 2. For a municipality, the total annual revenue generated 213 |
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| 323 | | - | by receipts issued in the fiscal year plus any revenue received 214 |
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| 324 | | - | from the county under s. 205.033(4) in such fiscal year, and 215 |
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| 325 | | - | less any revenue refunded to businesses pursuant to sub -216 |
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| 326 | | - | subparagraph(4)(a)3.b. in such year. 217 |
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| 327 | | - | (2)(1) Beginning by October 1, 2024 2008, any municipality 218 |
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| 328 | | - | that has adopted by ordinance a local business tax after October 219 |
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| 329 | | - | 1, 1995, may not by ordinance reclassify businesses, 220 |
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| 330 | | - | professions, and occupations or and may establish new rate 221 |
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| 331 | | - | structures, if the conditions specified in subsections (2) and 222 |
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| 332 | | - | (3) are met. A person who is engaged in the business of 223 |
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| 333 | | - | providing local exchange telephone service or a pay telephone 224 |
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| 334 | | - | service in a municipality or in the unincorporated area of a 225 |
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| 314 | + | year ending September 30, 2024. 205 |
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| 315 | + | (c) "Total revenue" means: 206 |
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| 316 | + | 1. For a county, the total annual revenue generated by 207 |
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| 317 | + | receipts issued in the fiscal year, less any revenue distributed 208 |
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| 318 | + | to municipalities under s. 205.033(4) in such year, and less any 209 |
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| 319 | + | revenue refunded to businesses pursuant to sub -210 |
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| 320 | + | subparagraph(4)(a)3.b. in such year. 211 |
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| 321 | + | 2. For a municipality, the total annual revenue generated 212 |
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| 322 | + | by receipts issued in the fiscal year plus any revenue received 213 |
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| 323 | + | from the county under s. 205.033(4) in such fiscal year, and 214 |
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| 324 | + | less any revenue refunded to businesses pursuant to sub -215 |
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| 325 | + | subparagraph(4)(a)3.b. in such year. 216 |
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| 326 | + | (2)(1) Beginning by October 1, 2024 2008, any municipality 217 |
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| 327 | + | that has adopted by ordinance a local business tax after October 218 |
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| 328 | + | 1, 1995, may not by ordinance reclassify businesses, 219 |
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| 329 | + | professions, and occupations or and may establish new rate 220 |
|---|
| 330 | + | structures, if the conditions specified in subsections (2) and 221 |
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| 331 | + | (3) are met. A person who is engaged in the business of 222 |
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| 332 | + | providing local exchange telephone service or a pay telephone 223 |
|---|
| 333 | + | service in a municipality or in the unincorporated area of a 224 |
|---|
| 334 | + | county and who pays the business tax under the category 225 |
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| 347 | | - | county and who pays the business tax under the category 226 |
|---|
| 348 | | - | designated for telephone companies or a pay telephone service 227 |
|---|
| 349 | | - | provider certified pursuant to s. 364.3375 is deemed to have but 228 |
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| 350 | | - | one place of business or business location in each municipality 229 |
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| 351 | | - | or unincorporated area of a county. Pay telephone service 230 |
|---|
| 352 | | - | providers may not be ass essed a business tax on a per -instrument 231 |
|---|
| 353 | | - | basis. 232 |
|---|
| 354 | | - | (3) Beginning October 1, 2024, the total revenue generated 233 |
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| 355 | | - | by the business tax each fiscal year may not exceed the revenue 234 |
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| 356 | | - | base. 235 |
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| 357 | | - | (4)(a) Beginning October 1, 2025, if the total revenue 236 |
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| 358 | | - | received by a local government from the local business tax in 237 |
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| 359 | | - | the immediate prior fiscal year exceeds the revenue base: 238 |
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| 360 | | - | 1. The governing authority must adopt an ordinance to 239 |
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| 361 | | - | proportionally adjust the rates of the local business taxes 240 |
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| 362 | | - | levied under this chapter for the curre nt fiscal year to the 241 |
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| 363 | | - | recalculated tax rate. 242 |
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| 364 | | - | 2. The rate adjustment ordinance must be adopted as soon 243 |
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| 365 | | - | as practicable, but no later than January 1 of the current 244 |
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| 366 | | - | fiscal year. 245 |
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| 367 | | - | 3. By February 1, the county or municipality must issue a 246 |
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| 368 | | - | refund to each busin ess that paid the local business tax: 247 |
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| 369 | | - | a. In the prior fiscal year. Such refund shall be the 248 |
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| 370 | | - | difference between the amount paid and the amount that would 249 |
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| 371 | | - | have been paid if the recalculated tax rate had been used. 250 |
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| 347 | + | designated for telephone companies or a pay telephone service 226 |
|---|
| 348 | + | provider certified pursuan t to s. 364.3375 is deemed to have but 227 |
|---|
| 349 | + | one place of business or business location in each municipality 228 |
|---|
| 350 | + | or unincorporated area of a county. Pay telephone service 229 |
|---|
| 351 | + | providers may not be assessed a business tax on a per -instrument 230 |
|---|
| 352 | + | basis. 231 |
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| 353 | + | (3) Beginning October 1, 2024, the total revenue generated 232 |
|---|
| 354 | + | by the business tax each fiscal year may not exceed the revenue 233 |
|---|
| 355 | + | base. 234 |
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| 356 | + | (4)(a) Beginning October 1, 2025, if the total revenue 235 |
|---|
| 357 | + | received by a local government from the local business tax in 236 |
|---|
| 358 | + | the immediate prior fiscal y ear exceeds the revenue base: 237 |
|---|
| 359 | + | 1. The governing authority must adopt an ordinance to 238 |
|---|
| 360 | + | proportionally adjust the rates of the local business taxes 239 |
|---|
| 361 | + | levied under this chapter for the current fiscal year to the 240 |
|---|
| 362 | + | recalculated tax rate. 241 |
|---|
| 363 | + | 2. The rate adjustment o rdinance must be adopted as soon 242 |
|---|
| 364 | + | as practicable, but no later than January 1 of the current 243 |
|---|
| 365 | + | fiscal year. 244 |
|---|
| 366 | + | 3. By February 1, the county or municipality must issue a 245 |
|---|
| 367 | + | refund to each business that paid the local business tax: 246 |
|---|
| 368 | + | a. In the prior fiscal year. Su ch refund shall be the 247 |
|---|
| 369 | + | difference between the amount paid and the amount that would 248 |
|---|
| 370 | + | have been paid if the recalculated tax rate had been used. 249 |
|---|
| 371 | + | b. At the unreduced rate in the current fiscal year. Such 250 |
|---|
| 384 | | - | b. At the unreduced rate in the current fiscal year. Such 251 |
|---|
| 385 | | - | refund shall be the difference in the amount paid and the amount 252 |
|---|
| 386 | | - | due if the recalculated tax rate had been used. 253 |
|---|
| 387 | | - | (b) A refund issued under subparagraph (a)3. may be 254 |
|---|
| 388 | | - | granted as a credit against tax due in the next fiscal year. 255 |
|---|
| 389 | | - | (c) If the county or municipality is unable to grant a 256 |
|---|
| 390 | | - | refund pursuant to subparagraph (a)3. because a business no 257 |
|---|
| 391 | | - | longer exists, or the county or municipality is unable to locate 258 |
|---|
| 392 | | - | the business or deliver such refund after making reasonable 259 |
|---|
| 393 | | - | efforts to do so, then s uch refund shall be treated by the 260 |
|---|
| 394 | | - | county or municipality as unclaimed property under chapter 717. 261 |
|---|
| 395 | | - | (2) Before adopting a reclassification and revision 262 |
|---|
| 396 | | - | ordinance, the municipality or county must establish an equity 263 |
|---|
| 397 | | - | study commission and appoint its members . Each member of the 264 |
|---|
| 398 | | - | study commission must be a representative of the business 265 |
|---|
| 399 | | - | community within the local government's jurisdiction. Each 266 |
|---|
| 400 | | - | equity study commission shall recommend to the appropriate local 267 |
|---|
| 401 | | - | government a classification system and rate structure for 268 |
|---|
| 402 | | - | business taxes. 269 |
|---|
| 403 | | - | (3)(a) After the reclassification and rate structure 270 |
|---|
| 404 | | - | revisions have been transmitted to and considered by the 271 |
|---|
| 405 | | - | appropriate local governing body, it may adopt by majority vote 272 |
|---|
| 406 | | - | a new business tax ordinance. Except that a minimum tax of up to 273 |
|---|
| 407 | | - | $25 is permitted, the reclassification may not increase the tax 274 |
|---|
| 408 | | - | by more than the following: for receipts costing $150 or less, 275 |
|---|
| 384 | + | refund shall the difference in the amount paid and the amount 251 |
|---|
| 385 | + | due if the recalculated tax rate had been used. 252 |
|---|
| 386 | + | (b) A refund issued under subparagraph (a)3. may be 253 |
|---|
| 387 | + | granted as a credit against tax due in the next fiscal year. 254 |
|---|
| 388 | + | (c) If the county or municipality is unable to grant a 255 |
|---|
| 389 | + | refund pursuant to subpar agraph (a)3. because a business no 256 |
|---|
| 390 | + | longer exists, or the county or municipality is unable to locate 257 |
|---|
| 391 | + | the business or deliver such refund after making reasonable 258 |
|---|
| 392 | + | efforts to do so, then such refund shall be treated by the 259 |
|---|
| 393 | + | county or municipality as unclaimed p roperty under chapter 717. 260 |
|---|
| 394 | + | (2) Before adopting a reclassification and revision 261 |
|---|
| 395 | + | ordinance, the municipality or county must establish an equity 262 |
|---|
| 396 | + | study commission and appoint its members. Each member of the 263 |
|---|
| 397 | + | study commission must be a representative of the bu siness 264 |
|---|
| 398 | + | community within the local government's jurisdiction. Each 265 |
|---|
| 399 | + | equity study commission shall recommend to the appropriate local 266 |
|---|
| 400 | + | government a classification system and rate structure for 267 |
|---|
| 401 | + | business taxes. 268 |
|---|
| 402 | + | (3)(a) After the reclassification and rate struct ure 269 |
|---|
| 403 | + | revisions have been transmitted to and considered by the 270 |
|---|
| 404 | + | appropriate local governing body, it may adopt by majority vote 271 |
|---|
| 405 | + | a new business tax ordinance. Except that a minimum tax of up to 272 |
|---|
| 406 | + | $25 is permitted, the reclassification may not increase the tax 273 |
|---|
| 407 | + | by more than the following: for receipts costing $150 or less, 274 |
|---|
| 408 | + | 200 percent; for receipts costing more than $150 but not more 275 |
|---|
| 421 | | - | 200 percent; for receipts costing more than $150 but not more 276 |
|---|
| 422 | | - | than $500, 100 percent; for receipts costing more than $500 b ut 277 |
|---|
| 423 | | - | not more than $2,500, 75 percent; for receipts costing more than 278 |
|---|
| 424 | | - | $2,500 but not more than $10,000, 50 percent; and for receipts 279 |
|---|
| 425 | | - | costing more than $10,000, 10 percent; however, in no case may 280 |
|---|
| 426 | | - | the tax on any receipt be increased more than $5,000. 281 |
|---|
| 427 | | - | (b) The total annual revenue generated by the new rate 282 |
|---|
| 428 | | - | structure for the fiscal year following the fiscal year during 283 |
|---|
| 429 | | - | which the rate structure is adopted may not exceed: 284 |
|---|
| 430 | | - | 1. For municipalities, the sum of the revenue base and 10 285 |
|---|
| 431 | | - | percent of that revenue base. Th e revenue base is the sum of the 286 |
|---|
| 432 | | - | business tax revenue generated by receipts issued for the most 287 |
|---|
| 433 | | - | recently completed local fiscal year or the amount of revenue 288 |
|---|
| 434 | | - | that would have been generated from the authorized increases 289 |
|---|
| 435 | | - | under s. 205.043(1)(b), whichever is greater, plus any revenue 290 |
|---|
| 436 | | - | received from the county under s. 205.033(4). 291 |
|---|
| 437 | | - | 2. For counties, the sum of the revenue base, 10 percent 292 |
|---|
| 438 | | - | of that revenue base, and the amount of revenue distributed by 293 |
|---|
| 439 | | - | the county to the municipalities under s. 205.033(4) during th e 294 |
|---|
| 440 | | - | most recently completed local fiscal year. The revenue base is 295 |
|---|
| 441 | | - | the business tax revenue generated by receipts issued for the 296 |
|---|
| 442 | | - | most recently completed local fiscal year or the amount of 297 |
|---|
| 443 | | - | revenue that would have been generated from the authorized 298 |
|---|
| 444 | | - | increases under s. 205.033(1)(b), whichever is greater, but may 299 |
|---|
| 445 | | - | not include any revenues distributed to municipalities under s. 300 |
|---|
| 421 | + | than $500, 100 percent; for receipts costing more than $500 but 276 |
|---|
| 422 | + | not more than $2,500, 75 percent; for receipts costing more than 277 |
|---|
| 423 | + | $2,500 but not more than $10,000, 50 percent; and for receipts 278 |
|---|
| 424 | + | costing more than $10,000, 10 percent; however, in no case may 279 |
|---|
| 425 | + | the tax on any receipt be increased more than $5,000. 280 |
|---|
| 426 | + | (b) The total annual revenue generated by the new rate 281 |
|---|
| 427 | + | structure for the fisca l year following the fiscal year during 282 |
|---|
| 428 | + | which the rate structure is adopted may not exceed: 283 |
|---|
| 429 | + | 1. For municipalities, the sum of the revenue base and 10 284 |
|---|
| 430 | + | percent of that revenue base. The revenue base is the sum of the 285 |
|---|
| 431 | + | business tax revenue generated by recei pts issued for the most 286 |
|---|
| 432 | + | recently completed local fiscal year or the amount of revenue 287 |
|---|
| 433 | + | that would have been generated from the authorized increases 288 |
|---|
| 434 | + | under s. 205.043(1)(b), whichever is greater, plus any revenue 289 |
|---|
| 435 | + | received from the county under s. 205.033(4). 290 |
|---|
| 436 | + | 2. For counties, the sum of the revenue base, 10 percent 291 |
|---|
| 437 | + | of that revenue base, and the amount of revenue distributed by 292 |
|---|
| 438 | + | the county to the municipalities under s. 205.033(4) during the 293 |
|---|
| 439 | + | most recently completed local fiscal year. The revenue base is 294 |
|---|
| 440 | + | the business tax revenue generated by receipts issued for the 295 |
|---|
| 441 | + | most recently completed local fiscal year or the amount of 296 |
|---|
| 442 | + | revenue that would have been generated from the authorized 297 |
|---|
| 443 | + | increases under s. 205.033(1)(b), whichever is greater, but may 298 |
|---|
| 444 | + | not include any revenues distributed to municipalities under s. 299 |
|---|
| 445 | + | 205.033(4). 300 |
|---|
| 458 | | - | 205.033(4). 301 |
|---|
| 459 | | - | (c) In addition to the revenue increases authorized by 302 |
|---|
| 460 | | - | paragraph (b), revenue increases attributed to the increases in 303 |
|---|
| 461 | | - | the number of receipts issued are authorized. 304 |
|---|
| 462 | | - | (4) After the conditions specified in subsections (2) and 305 |
|---|
| 463 | | - | (3) are met, municipalities and counties may, every other year 306 |
|---|
| 464 | | - | thereafter, increase or decrease by ordinance the rates of 307 |
|---|
| 465 | | - | business taxes by up to 5 percent. However, an increase must be 308 |
|---|
| 466 | | - | enacted by at least a majority plus one vote of the governing 309 |
|---|
| 467 | | - | body. 310 |
|---|
| 468 | | - | (5) This chapter does not prohibit a municipality or 311 |
|---|
| 469 | | - | county from decreasing or repealing any business tax authorized 312 |
|---|
| 470 | | - | under this chapter. By majority vote, t he governing body of a 313 |
|---|
| 471 | | - | county or municipality may adopt an ordinance repealing a local 314 |
|---|
| 472 | | - | business tax or establishing new rates that decrease local 315 |
|---|
| 473 | | - | business taxes, provided that the new rates do not produce 316 |
|---|
| 474 | | - | revenues in excess of the revenue base and do not result in an 317 |
|---|
| 475 | | - | increase in local business taxes for a taxpayer. Such ordinances 318 |
|---|
| 476 | | - | are not subject to subsections (2) and (3) . 319 |
|---|
| 477 | | - | (6) A receipt may not be issued unless the federal 320 |
|---|
| 478 | | - | employer identification number or social security number is 321 |
|---|
| 479 | | - | obtained from the pers on to be taxed. 322 |
|---|
| 480 | | - | (7) This section does not apply to: 323 |
|---|
| 481 | | - | (a) A municipality that imposes a business tax on 324 |
|---|
| 482 | | - | merchants which is measured by gross receipts from the sale of 325 |
|---|
| 458 | + | (c) In addition to the revenue increases authorized by 301 |
|---|
| 459 | + | paragraph (b), revenue increases attributed to the increases in 302 |
|---|
| 460 | + | the number of receipts issued are authorized. 303 |
|---|
| 461 | + | (4) After the conditions speci fied in subsections (2) and 304 |
|---|
| 462 | + | (3) are met, municipalities and counties may, every other year 305 |
|---|
| 463 | + | thereafter, increase or decrease by ordinance the rates of 306 |
|---|
| 464 | + | business taxes by up to 5 percent. However, an increase must be 307 |
|---|
| 465 | + | enacted by at least a majority plus one vo te of the governing 308 |
|---|
| 466 | + | body. 309 |
|---|
| 467 | + | (5) This chapter does not prohibit a municipality or 310 |
|---|
| 468 | + | county from decreasing or repealing any business tax authorized 311 |
|---|
| 469 | + | under this chapter. By majority vote, the governing body of a 312 |
|---|
| 470 | + | county or municipality may adopt an ordinance rep ealing a local 313 |
|---|
| 471 | + | business tax or establishing new rates that decrease local 314 |
|---|
| 472 | + | business taxes, provided that the new rates do not produce 315 |
|---|
| 473 | + | revenues in excess of the revenue base and do not result in an 316 |
|---|
| 474 | + | increase in local business taxes for a taxpayer. Such ordina nces 317 |
|---|
| 475 | + | are not subject to subsections (2) and (3) . 318 |
|---|
| 476 | + | (6) A receipt may not be issued unless the federal 319 |
|---|
| 477 | + | employer identification number or social security number is 320 |
|---|
| 478 | + | obtained from the person to be taxed. 321 |
|---|
| 479 | + | (7) This section does not apply to a municipality that 322 |
|---|
| 480 | + | imposes a business tax on merchants which is measured by gross 323 |
|---|
| 481 | + | receipts from the sale of merchandise or services, or both, as 324 |
|---|
| 482 | + | described in s. 205.044. 325 |
|---|
| 495 | | - | merchandise or services, or both, as described in s. 205.044. 326 |
|---|
| 496 | | - | (b) A fiscally constrai ned county as defined in s. 327 |
|---|
| 497 | | - | 218.67(1). 328 |
|---|
| 498 | | - | (c) A municipality located in a fiscally constrained 329 |
|---|
| 499 | | - | county as defined in s. 218.67(1). 330 |
|---|
| 500 | | - | Section 7. Section 205.0536, Florida Statutes, is amended 331 |
|---|
| 501 | | - | to read: 332 |
|---|
| 502 | | - | 205.0536 Distribution of county revenues. —A county that 333 |
|---|
| 503 | | - | established establishes a new rate structure under s. 205.0535 , 334 |
|---|
| 504 | | - | before October 1, 2024, shall retain all business tax revenues 335 |
|---|
| 505 | | - | collected from businesses, professions, or occupations whose 336 |
|---|
| 506 | | - | places of business are located within the unincorporated 337 |
|---|
| 507 | | - | portions of the county. Any business tax revenues collected by a 338 |
|---|
| 508 | | - | county that established establishes a new rate structure under 339 |
|---|
| 509 | | - | s. 205.0535, before October 1, 2024, from businesses, 340 |
|---|
| 510 | | - | professions, or occupations whose places of business are located 341 |
|---|
| 511 | | - | within a municipality, exclusive of the costs of collection, 342 |
|---|
| 512 | | - | must be apportioned between the unincorporated area of the 343 |
|---|
| 513 | | - | county and the incorporated municipalities located therein by a 344 |
|---|
| 514 | | - | ratio derived by dividing their respective populations by the 345 |
|---|
| 515 | | - | population of the county. As used in this section, the term 346 |
|---|
| 516 | | - | "population" means the latest official state estimate of 347 |
|---|
| 517 | | - | population certified under s. 186.901. The revenues so 348 |
|---|
| 518 | | - | apportioned shall be sent to the governing authority of each 349 |
|---|
| 519 | | - | municipality, according to its ratio, and to the governing 350 |
|---|
| 495 | + | Section 7. Section 205.0536, Florida Statutes, is amended 326 |
|---|
| 496 | + | to read: 327 |
|---|
| 497 | + | 205.0536 Distribution of county revenues.—A county that 328 |
|---|
| 498 | + | established establishes a new rate structure under s. 205.0535 , 329 |
|---|
| 499 | + | before October 1, 2024, shall retain all business tax revenues 330 |
|---|
| 500 | + | collected from businesses, professions, or occupations whose 331 |
|---|
| 501 | + | places of business are located within the u nincorporated 332 |
|---|
| 502 | + | portions of the county. Any business tax revenues collected by a 333 |
|---|
| 503 | + | county that established establishes a new rate structure under 334 |
|---|
| 504 | + | s. 205.0535, before October 1, 2024, from businesses, 335 |
|---|
| 505 | + | professions, or occupations whose places of business are located 336 |
|---|
| 506 | + | within a municipality, exclusive of the costs of collection, 337 |
|---|
| 507 | + | must be apportioned between the unincorporated area of the 338 |
|---|
| 508 | + | county and the incorporated municipalities located th erein by a 339 |
|---|
| 509 | + | ratio derived by dividing their respective populations by the 340 |
|---|
| 510 | + | population of the county. As used in this section, the term 341 |
|---|
| 511 | + | "population" means the latest official state estimate of 342 |
|---|
| 512 | + | population certified under s. 186.901. The revenues so 343 |
|---|
| 513 | + | apportioned shall be sent to the governing authority of each 344 |
|---|
| 514 | + | municipality, according to its ratio, and to the governing 345 |
|---|
| 515 | + | authority of the county, according to the ratio of the 346 |
|---|
| 516 | + | unincorporated area, within 15 days after the month of receipt. 347 |
|---|
| 517 | + | Section 8. Section 205.0 46, Florida Statutes, is created 348 |
|---|
| 518 | + | to read: 349 |
|---|
| 519 | + | 205.046 Audits.—An audit of financial statements of a 350 |
|---|
| 532 | | - | authority of the county, according to the ratio of the 351 |
|---|
| 533 | | - | unincorporated area, withi n 15 days after the month of receipt. 352 |
|---|
| 534 | | - | Section 8. Section 205.046, Florida Statutes, is created 353 |
|---|
| 535 | | - | to read: 354 |
|---|
| 536 | | - | 205.046 Audits.—An audit of financial statements of a 355 |
|---|
| 537 | | - | local government which is performed by a certified public 356 |
|---|
| 538 | | - | accountant pursuant to s. 218.39 a nd submitted to the Auditor 357 |
|---|
| 539 | | - | General must be accompanied by an affidavit executed by the 358 |
|---|
| 540 | | - | chair of the governing board of the local government, as a 359 |
|---|
| 541 | | - | separate document, stating that the local government has 360 |
|---|
| 542 | | - | complied with the provisions of s. 205.0535 and must be filed 361 |
|---|
| 543 | | - | with the Auditor General or, in the event the local government 362 |
|---|
| 544 | | - | has not complied with s. 205.0535, the affidavit shall instead 363 |
|---|
| 545 | | - | include a description of the noncompliance and corrective action 364 |
|---|
| 546 | | - | taken by the local government to correct the noncomplia nce and 365 |
|---|
| 547 | | - | to prevent such noncompliance in the future. 366 |
|---|
| 548 | | - | Section 9. Paragraph (a) of subsection (2) of section 367 |
|---|
| 549 | | - | 215.97, Florida Statutes, is amended to read: 368 |
|---|
| 550 | | - | 215.97 Florida Single Audit Act. — 369 |
|---|
| 551 | | - | (2) As used in this section, the term: 370 |
|---|
| 552 | | - | (a) "Audit threshold " means the threshold amount used to 371 |
|---|
| 553 | | - | determine when a state single audit or project -specific audit of 372 |
|---|
| 554 | | - | a nonstate entity shall be conducted in accordance with this 373 |
|---|
| 555 | | - | section. Each nonstate entity that expends a total amount of 374 |
|---|
| 556 | | - | state financial assistance equal to or in excess of $750,000 in 375 |
|---|
| 532 | + | local government which is performed by a certified public 351 |
|---|
| 533 | + | accountant pursuant to s. 218.39 and submitted to the Auditor 352 |
|---|
| 534 | + | General must be accompanied by an affi davit executed by the 353 |
|---|
| 535 | + | chair of the governing board of the local government, as a 354 |
|---|
| 536 | + | separate document, stating that the local government has 355 |
|---|
| 537 | + | complied with the provisions of s. 205.0535 and must be filed 356 |
|---|
| 538 | + | with the Auditor General or, in the event the local gove rnment 357 |
|---|
| 539 | + | has not complied with s. 205.0535, the affidavit shall instead 358 |
|---|
| 540 | + | include a description of the noncompliance and corrective action 359 |
|---|
| 541 | + | taken by the local government to correct the noncompliance and 360 |
|---|
| 542 | + | to prevent such noncompliance in the future. 361 |
|---|
| 543 | + | Section 9. Paragraph (a) of subsection (2) of section 362 |
|---|
| 544 | + | 215.97, Florida Statutes, is amended to read: 363 |
|---|
| 545 | + | 215.97 Florida Single Audit Act. — 364 |
|---|
| 546 | + | (2) As used in this section, the term: 365 |
|---|
| 547 | + | (a) "Audit threshold" means the threshold amount used to 366 |
|---|
| 548 | + | determine when a state single audit or project-specific audit of 367 |
|---|
| 549 | + | a nonstate entity shall be conducted in accordance with this 368 |
|---|
| 550 | + | section. Each nonstate entity that expends a total amount of 369 |
|---|
| 551 | + | state financial assistance equal to or in excess of $750,000 in 370 |
|---|
| 552 | + | any fiscal year of such nonstate e ntity shall be required to 371 |
|---|
| 553 | + | have a state single audit or a project -specific audit for such 372 |
|---|
| 554 | + | fiscal year in accordance with the requirements of this section. 373 |
|---|
| 555 | + | After consulting with the Executive Office of the Governor, the 374 |
|---|
| 556 | + | Department of Financial Services, and all state awarding 375 |
|---|
| 569 | | - | any fiscal year of such nonstate entity shall be required to 376 |
|---|
| 570 | | - | have a state single audit or a project -specific audit for such 377 |
|---|
| 571 | | - | fiscal year in accordance with the requirements of this section. 378 |
|---|
| 572 | | - | After consulting with the Executive Office of the Governor, the 379 |
|---|
| 573 | | - | Department of Financial Services, and all state awarding 380 |
|---|
| 574 | | - | agencies, the Auditor General shall periodically review the 381 |
|---|
| 575 | | - | threshold amount for requiring audits under this section and may 382 |
|---|
| 576 | | - | recommend any appropriate statutory change to revise the 383 |
|---|
| 577 | | - | threshold amount in the annual report submitted to the 384 |
|---|
| 578 | | - | Legislature pursuant to s. 11.45(7)(i) s. 11.45(7)(h). 385 |
|---|
| 579 | | - | Section 10. Paragraph (e) of subsection (1) of section 386 |
|---|
| 580 | | - | 218.32, Florida Statutes, is amended to read: 387 |
|---|
| 581 | | - | 218.32 Annual financial rep orts; local governmental 388 |
|---|
| 582 | | - | entities.— 389 |
|---|
| 583 | | - | (1) 390 |
|---|
| 584 | | - | (e)1. Each local governmental entity that is not required 391 |
|---|
| 585 | | - | to provide for an audit under s. 218.39 must submit the annual 392 |
|---|
| 586 | | - | financial report to the department no later than 9 months after 393 |
|---|
| 587 | | - | the end of the fiscal year. The department shall consult with 394 |
|---|
| 588 | | - | the Auditor General in the development of the format of annual 395 |
|---|
| 589 | | - | financial reports submitted pursuant to this paragraph. The 396 |
|---|
| 590 | | - | format must include balance sheet information used by the 397 |
|---|
| 591 | | - | Auditor General pursuant to s. 11.45(7)(g) s. 11.45(7)(f). The 398 |
|---|
| 592 | | - | department must forward the financial information contained 399 |
|---|
| 593 | | - | within the annual financial reports to the Auditor General in 400 |
|---|
| 569 | + | agencies, the Auditor General shall periodically review the 376 |
|---|
| 570 | + | threshold amount for requiring audits under this section and may 377 |
|---|
| 571 | + | recommend any appropriate statutory change to revise the 378 |
|---|
| 572 | + | threshold amount in the annual report submitted to the 379 |
|---|
| 573 | + | Legislature pursuant to s. 11.45(7)(i) s. 11.45(7)(h). 380 |
|---|
| 574 | + | Section 10. Paragraph (e) of subsection (1) of section 381 |
|---|
| 575 | + | 218.32, Florida Statutes, is amended to read: 382 |
|---|
| 576 | + | 218.32 Annual financial reports; local governmental 383 |
|---|
| 577 | + | entities.— 384 |
|---|
| 578 | + | (1) 385 |
|---|
| 579 | + | (e)1. Each local govern mental entity that is not required 386 |
|---|
| 580 | + | to provide for an audit under s. 218.39 must submit the annual 387 |
|---|
| 581 | + | financial report to the department no later than 9 months after 388 |
|---|
| 582 | + | the end of the fiscal year. The department shall consult with 389 |
|---|
| 583 | + | the Auditor General in the devel opment of the format of annual 390 |
|---|
| 584 | + | financial reports submitted pursuant to this paragraph. The 391 |
|---|
| 585 | + | format must include balance sheet information used by the 392 |
|---|
| 586 | + | Auditor General pursuant to s. 11.45(7)(g) s. 11.45(7)(f). The 393 |
|---|
| 587 | + | department must forward the financial inform ation contained 394 |
|---|
| 588 | + | within the annual financial reports to the Auditor General in 395 |
|---|
| 589 | + | electronic form. This paragraph does not apply to housing 396 |
|---|
| 590 | + | authorities created under chapter 421. 397 |
|---|
| 591 | + | 2. The annual financial report filed by a dependent 398 |
|---|
| 592 | + | special district or an inde pendent special district shall 399 |
|---|
| 593 | + | specify separately: 400 |
|---|
| 606 | | - | electronic form. This paragraph does not apply to housing 401 |
|---|
| 607 | | - | authorities created under chapter 421. 402 |
|---|
| 608 | | - | 2. The annual financial report filed by a dependent 403 |
|---|
| 609 | | - | special district or an independent special district shall 404 |
|---|
| 610 | | - | specify separately: 405 |
|---|
| 611 | | - | a. The total number of district employees compensated in 406 |
|---|
| 612 | | - | the last pay period of the district's fiscal year being 407 |
|---|
| 613 | | - | reported. 408 |
|---|
| 614 | | - | b. The total number of independent contractors to whom 409 |
|---|
| 615 | | - | nonemployee compensation was paid in the last month of the 410 |
|---|
| 616 | | - | district's fiscal year being reported. 411 |
|---|
| 617 | | - | c. All compensation earned by or awarded to employees, 412 |
|---|
| 618 | | - | whether paid or accrued, regardless of contingency. 413 |
|---|
| 619 | | - | d. All compensation earned by or awarded to nonemployee 414 |
|---|
| 620 | | - | independent contractors, whether paid or accrued, regardless of 415 |
|---|
| 621 | | - | contingency. 416 |
|---|
| 622 | | - | e. Each construction project with a total cost of at least 417 |
|---|
| 623 | | - | $65,000 approved by the district that is scheduled to begin on 418 |
|---|
| 624 | | - | or after October 1 of the fiscal year being reported, together 419 |
|---|
| 625 | | - | with the total expenditures for such project. 420 |
|---|
| 626 | | - | 3. The annual financial report of a dependent special 421 |
|---|
| 627 | | - | district or an independent special district amending a final 422 |
|---|
| 628 | | - | adopted budget under s. 189.016(6 ) must include a budget 423 |
|---|
| 629 | | - | variance report based on the budget adopted under s. 189.016(4) 424 |
|---|
| 630 | | - | before the beginning of the fiscal year being reported. 425 |
|---|
| 606 | + | a. The total number of district employees compensated in 401 |
|---|
| 607 | + | the last pay period of the district's fiscal year being 402 |
|---|
| 608 | + | reported. 403 |
|---|
| 609 | + | b. The total number of independent contractors to whom 404 |
|---|
| 610 | + | nonemployee compensatio n was paid in the last month of the 405 |
|---|
| 611 | + | district's fiscal year being reported. 406 |
|---|
| 612 | + | c. All compensation earned by or awarded to employees, 407 |
|---|
| 613 | + | whether paid or accrued, regardless of contingency. 408 |
|---|
| 614 | + | d. All compensation earned by or awarded to nonemployee 409 |
|---|
| 615 | + | independent contractors, whether paid or accrued, regardless of 410 |
|---|
| 616 | + | contingency. 411 |
|---|
| 617 | + | e. Each construction project with a total cost of at least 412 |
|---|
| 618 | + | $65,000 approved by the district that is scheduled to begin on 413 |
|---|
| 619 | + | or after October 1 of the fiscal year being reported, together 414 |
|---|
| 620 | + | with the total expenditures for such project. 415 |
|---|
| 621 | + | 3. The annual financial report of a dependent special 416 |
|---|
| 622 | + | district or an independent special district amending a final 417 |
|---|
| 623 | + | adopted budget under s. 189.016(6) must include a budget 418 |
|---|
| 624 | + | variance report based on the budget adop ted under s. 189.016(4) 419 |
|---|
| 625 | + | before the beginning of the fiscal year being reported. 420 |
|---|
| 626 | + | 4. The annual financial report of an independent special 421 |
|---|
| 627 | + | district that imposes ad valorem taxes shall include the millage 422 |
|---|
| 628 | + | rate or rates imposed by the district, the total amo unt of ad 423 |
|---|
| 629 | + | valorem taxes collected by or on behalf of the district, and the 424 |
|---|
| 630 | + | total amount of outstanding bonds issued by the district and the 425 |
|---|
| 643 | | - | 4. The annual financial report of an independent special 426 |
|---|
| 644 | | - | district that imposes ad valorem taxes shall include the millage 427 |
|---|
| 645 | | - | rate or rates imposed by the district, the total amount of ad 428 |
|---|
| 646 | | - | valorem taxes collected by or on behalf of the district, and the 429 |
|---|
| 647 | | - | total amount of outstanding bonds issued by the district and the 430 |
|---|
| 648 | | - | terms of such bonds. 431 |
|---|
| 649 | | - | 5. The annual financial repor t of an independent special 432 |
|---|
| 650 | | - | district that imposes non -ad valorem special assessments shall 433 |
|---|
| 651 | | - | include the rate or rates of such assessments imposed by the 434 |
|---|
| 652 | | - | district, the total amount of special assessments collected by 435 |
|---|
| 653 | | - | or on behalf of the district, and the tot al amount of 436 |
|---|
| 654 | | - | outstanding bonds issued by the district and the terms of such 437 |
|---|
| 655 | | - | bonds. 438 |
|---|
| 656 | | - | Section 11. Subsection (8) of section 489.537, Florida 439 |
|---|
| 657 | | - | Statutes, is amended to read: 440 |
|---|
| 658 | | - | 489.537 Application of this part. — 441 |
|---|
| 659 | | - | (8) Persons licensed under this part are subj ect to ss. 442 |
|---|
| 660 | | - | 205.0535(2) 205.0535(1) and 205.065, as applicable. 443 |
|---|
| 661 | | - | Section 12. This act shall take effect July 1, 2024. 444 |
|---|
| 643 | + | terms of such bonds. 426 |
|---|
| 644 | + | 5. The annual financial report of an independent special 427 |
|---|
| 645 | + | district that imposes non -ad valorem special assessments shall 428 |
|---|
| 646 | + | include the rate or rates of such assessments imposed by the 429 |
|---|
| 647 | + | district, the total amount of special assessments collected by 430 |
|---|
| 648 | + | or on behalf of the district, and the total amount of 431 |
|---|
| 649 | + | outstanding bonds issued by the district and the te rms of such 432 |
|---|
| 650 | + | bonds. 433 |
|---|
| 651 | + | Section 11. Subsection (8) of section 489.537, Florida 434 |
|---|
| 652 | + | Statutes, is amended to read: 435 |
|---|
| 653 | + | 489.537 Application of this part. — 436 |
|---|
| 654 | + | (8) Persons licensed under this part are subject to ss. 437 |
|---|
| 655 | + | 205.0535(2) 205.0535(1) and 205.065, as applicable. 438 |
|---|
| 656 | + | Section 12. This act shall take effect July 1, 2024. 439 |
|---|