212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.—It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy. Each enactment shall specify the types of counties authorized to levy; the rate or rates which may be imposed; the maximum length of time the surtax may be imposed, if any; the procedure which must be followed to secure voter approval, if required; the purpose for which the proceeds may be expended; and such other requirements as the Legislature may provide. Taxable transactions and administrative procedures shall be as provided in s. 212.054.
(1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM SURTAX.—
(a) Each charter county that has adopted a charter, each county the government of which is consolidated with that of one or more municipalities, and each county that is within or under an interlocal agreement with a regional transportation or transit authority created under chapter 343 or chapter 349 may levy a discretionary sales surtax, subject to approval by a majority vote of the electorate of the county or by a charter amendment approved by a majority vote of the electorate of the county.
(b) The rate shall be up to 1 percent.
(c)1. The proposal to adopt a discretionary sales surtax as provided in this subsection and to create a trust fund within the county accounts must be placed on the ballot in accordance with law and must be approved in a referendum held at a general election in accordance with subsection (10).
2. If the proposal to adopt a surtax is by initiative, the petition sponsor must, at least 180 days before the proposed referendum, comply with all of the following:
a. Provide a copy of the final resolution or ordinance to the Office of Program Policy Analysis and Government Accountability. The Office of Program Policy Analysis and Government Accountability shall procure a certified public accountant in accordance with subsection (11) for the performance audit.
b. File the initiative petition and its required valid signatures with the supervisor of elections. The supervisor of elections shall verify signatures and retain signature forms in the same manner as required for initiatives under s. 100.371(14).
3. The failure of an initiative sponsor to comply with the requirements of subparagraph 2. renders any referendum held void.
(d)1. Except as set forth in subparagraph 2., proceeds from the surtax shall be applied to as many or as few of the uses enumerated below in whatever combination the county commission deems appropriate:
a. Deposited by the county in the trust fund and shall be used for the purposes of development, construction, equipment, maintenance, operation, supportive services, including a countywide bus system, on-demand transportation services, and related costs of a fixed guideway rapid transit system;
b. Remitted by the governing body of the county to an expressway, transit, or transportation authority created by law to be used, at the discretion of such authority, for the development, construction, operation, or maintenance of roads or bridges in the county, for the operation and maintenance of a bus system, for the operation and maintenance of on-demand transportation services, for the payment of principal and interest on existing bonds issued for the construction of such roads or bridges, and, upon approval by the county commission, such proceeds may be pledged for bonds issued to refinance existing bonds or new bonds issued for the construction of such roads or bridges; and
c. Used by the county for the planning, development, construction, operation, and maintenance of roads and bridges in the county; for the planning, development, expansion, operation, and maintenance of bus and fixed guideway systems; for the planning, development, construction, expansion, operation, and maintenance of on-demand transportation services; and for the payment of principal and interest on bonds issued for the construction of fixed guideway rapid transit systems, bus systems, roads, or bridges; and such proceeds may be pledged by the governing body of the county for bonds issued to refinance existing bonds or new bonds issued for the construction of such fixed guideway rapid transit systems, bus systems, roads, or bridges. Pursuant to an interlocal agreement entered into pursuant to chapter 163, the governing body of the county may distribute proceeds from the tax to a municipality, or an expressway or transportation authority created by law to be expended for the purpose authorized by this paragraph. Any county that has entered into interlocal agreements for distribution of proceeds to one or more municipalities in the county shall revise such interlocal agreements no less than every 5 years in order to include any municipalities that have been created since the prior interlocal agreements were executed.
2.a. To the extent not prohibited by contracts or bond covenants in effect on that date, a county as defined in s. 125.011(1) shall use proceeds from the surtax only for the following purposes:
(I) The planning, design, engineering, or construction of fixed guideway rapid transit systems, rail systems, and bus systems, including bus rapid transit systems, and for the development of dedicated facilities for autonomous vehicles as defined in s. 316.003.
(II) The acquisition of rights-of-way for fixed guideway rapid transit systems, rail systems, and bus systems, including bus rapid transit systems, and for the development of dedicated facilities for autonomous vehicles as defined in s. 316.003.
(III) The purchase of buses or other capital costs for bus systems, including bus rapid transit systems.
(IV) The payment of principal and interest on bonds previously issued related to fixed guideway rapid transit systems, rail systems, or bus systems.
(V) As security by the governing body of the county to refinance existing bonds or to issue new bonds for the planning, design, engineering, or construction of fixed guideway rapid transit systems, rail systems, bus rapid transit systems, or bus systems.
(VI) For the operation and maintenance of fixed guideway rapid transit systems and bus routes or extensions thereof, including bus rapid transit systems, which were implemented or constructed subsequent to the passage of the surtax, and for operation and maintenance of services authorized by electors in passing the surtax or included in the ordinance authorizing the levy of the surtax subject to the electorate’s approval.
b. To the extent not prohibited by contracts or bond covenants in effect on October 1, 2022, no more than 25 percent of the surtax proceeds may be distributed to municipalities in total in a county as defined in s. 125.011(1). Such municipalities may use the surtax proceeds to plan, develop, construct, operate, and maintain roads and bridges in the municipality and to pay the principal and interest on bonds issued to construct roads or bridges. The governing body of the municipality may pledge the proceeds for bonds issued to refinance existing bonds or new bonds issued to construct such roads or bridges. Additionally, each such municipality may use surtax proceeds for transit systems within the municipality.
(e) As used in this subsection, the term “on-demand transportation services” means transportation provided between flexible points of origin and destination selected by individual users with such service being provided at a time that is agreed upon by the user and the provider of the service and that is not fixed-schedule or fixed-route in nature.
(f) Any discretionary sales surtax levied under this subsection pursuant to a referendum held on or after July 1, 2020, may not be levied for more than 30 years.
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
(a)1. The governing authority in each county may levy a discretionary sales surtax of 0.5 percent or 1 percent. The levy of the surtax shall be pursuant to ordinance enacted by a majority of the members of the county governing authority and approved by a majority of the electors of the county voting in a referendum on the surtax. If the governing bodies of the municipalities representing a majority of the county’s population adopt uniform resolutions establishing the rate of the surtax and calling for a referendum on the surtax, the levy of the surtax shall be placed on the ballot and shall take effect if approved by a majority of the electors of the county voting in the referendum on the surtax.
2. If the surtax was levied pursuant to a referendum held before July 1, 1993, the surtax may not be levied beyond the time established in the ordinance, or, if the ordinance did not limit the period of the levy, the surtax may not be levied for more than 15 years. The levy of such surtax may be extended only by approval of a majority of the electors of the county voting in a referendum on the surtax.
(b) A statement which includes a brief general description of the projects to be funded by the surtax and which conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing authority of any county which enacts an ordinance calling for a referendum on the levy of the surtax or in which the governing bodies of the municipalities representing a majority of the county’s population adopt uniform resolutions calling for a referendum on the surtax. The following question shall be placed on the ballot:
FOR the
-cent sales tax
AGAINST the
-cent sales tax
1(c) Pursuant to s. 212.054(4), the proceeds of the surtax levied under this subsection shall be distributed to the county and the municipalities within such county in which the surtax was collected, according to:
1. An interlocal agreement between the county governing authority and the governing bodies of the municipalities representing a majority of the county’s municipal population, which agreement may include a school district with the consent of the county governing authority and the governing bodies of the municipalities representing a majority of the county’s municipal population; or
2. If there is no interlocal agreement, according to the formula provided in s. 218.62.
Any change in the distribution formula must take effect on the first day of any month that begins at least 60 days after written notification of that change has been made to the department. Any interlocal agreement that includes a school district must require the surtax revenues allocated to the school district to be shared with eligible charter schools, as determined pursuant to s. 1013.62(1), based on the charter school’s proportionate share of the total school district enrollment, subject to the requirements of, and for purposes provided in, subparagraph (d)4.
1(d) The proceeds of the surtax authorized by this subsection and any accrued interest shall be expended by the school district, within the county and municipalities within the county, or, in the case of a negotiated joint county agreement, within another county, to finance, plan, and construct infrastructure; to acquire any interest in land for public recreation, conservation, or protection of natural resources or to prevent or satisfy private property rights claims resulting from limitations imposed by the designation of an area of critical state concern; to provide loans, grants, or rebates to residential or commercial property owners who make energy efficiency improvements to their residential or commercial property, if a local government ordinance authorizing such use is approved by referendum; or to finance the closure of county-owned or municipally owned solid waste landfills that have been closed or are required to be closed by order of the Department of Environmental Protection. Any use of the proceeds or interest for purposes of landfill closure before July 1, 1993, is ratified. The proceeds and any interest may not be used for the operational expenses of infrastructure, except that a county that has a population of fewer than 75,000 and that is required to close a landfill may use the proceeds or interest for long-term maintenance costs associated with landfill closure. Counties, as defined in s. 125.011, and charter counties may, in addition, use the proceeds or interest to retire or service indebtedness incurred for bonds issued before July 1, 1987, for infrastructure purposes, and for bonds subsequently issued to refund such bonds. Any use of the proceeds or interest for purposes of retiring or servicing indebtedness incurred for refunding bonds before July 1, 1999, is ratified.
1. For the purposes of this paragraph, the term “infrastructure” means:
a. Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of 5 or more years, any related land acquisition, land improvement, design, and engineering costs, and all other professional and related costs required to bring the public facilities into service. For purposes of this sub-subparagraph, the term “public facilities” means facilities as defined in s. 163.3164(41), s. 163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out governmental purposes, including, but not limited to, fire stations, general governmental office buildings, and animal shelters, regardless of whether the facilities are owned by the local taxing authority or another governmental entity.
b. A fire department vehicle, an emergency medical service vehicle, a sheriff’s office vehicle, a police department vehicle, or any other vehicle, and the equipment necessary to outfit the vehicle for its official use or equipment that has a life expectancy of at least 5 years.
c. Any expenditure for the construction, lease, or maintenance of, or provision of utilities or security for, facilities, as defined in s. 29.008.
d. Any fixed capital expenditure or fixed capital outlay associated with the improvement of private facilities that have a life expectancy of 5 or more years and that the owner agrees to make available for use on a temporary basis as needed by a local government as a public emergency shelter or a staging area for emergency response equipment during an emergency officially declared by the state or by the local government under s. 252.38. Such improvements are limited to those necessary to comply with current standards for public emergency evacuation shelters. The owner must enter into a written contract with the local government providing the improvement funding to make the private facility available to the public for purposes of emergency shelter at no cost to the local government for a minimum of 10 years after completion of the improvement, with the provision that the obligation will transfer to any subsequent owner until the end of the minimum period.
e. Any land acquisition expenditure for a residential housing project in which at least 30 percent of the units are affordable to individuals or families whose total annual household income does not exceed 120 percent of the area median income adjusted for household size, if the land is owned by a local government or by a special district that enters into a written agreement with the local government to provide such housing. The local government or special district may enter into a ground lease with a public or private person or entity for nominal or other consideration for the construction of the residential housing project on land acquired pursuant to this sub-subparagraph.
f. Instructional technology used solely in a school district’s classrooms. As used in this sub-subparagraph, the term “instructional technology” means an interactive device that assists a teacher in instructing a class or a group of students and includes the necessary hardware and software to operate the interactive device. The term also includes support systems in which an interactive device may mount and is not required to be affixed to the facilities.
2. For the purposes of this paragraph, the term “energy efficiency improvement” means any energy conservation and efficiency improvement that reduces consumption through conservation or a more efficient use of electricity, natural gas, propane, or other forms of energy on the property, including, but not limited to, air sealing; installation of insulation; installation of energy-efficient heating, cooling, or ventilation systems; installation of solar panels; building modifications to increase the use of daylight or shade; replacement of windows; installation of energy controls or energy recovery systems; installation of electric vehicle charging equipment; installation of systems for natural gas fuel as defined in s. 206.9951; and installation of efficient lighting equipment.
3. Notwithstanding any other provision of this subsection, a local government infrastructure surtax imposed or extended after July 1, 1998, may allocate up to 15 percent of the surtax proceeds for deposit into a trust fund within the county’s accounts created for the purpose of funding economic development projects having a general public purpose of improving local economies, including the funding of operational costs and incentives related to economic development. The ballot statement must indicate the intention to make an allocation under the authority of this subparagraph.
4. Surtax revenues that are shared with eligible charter schools pursuant to paragraph (c) shall be allocated among such schools based on each school’s proportionate share of total school district capital outlay full-time equivalent enrollment as adopted by the education estimating conference established in s. 216.136. Surtax revenues must be expended by the charter school in a manner consistent with the allowable uses provided in s. 1013.62(4). All revenues and expenditures shall be accounted for in a charter school’s monthly or quarterly financial statement pursuant to s. 1002.33(9). If a school’s charter is not renewed or is terminated and the school is dissolved under the provisions of law under which the school was organized, any unencumbered funds received under this paragraph shall revert to the sponsor.
(e) School districts, counties, and municipalities receiving proceeds under the provisions of this subsection may pledge such proceeds for the purpose of servicing new bond indebtedness incurred pursuant to law. Local governments may use the services of the Division of Bond Finance of the State Board of Administration pursuant to the State Bond Act to issue any bonds through the provisions of this subsection. Counties and municipalities may join together for the issuance of bonds authorized by this subsection.
(f)1. Notwithstanding paragraph (d), a county that has a population of 50,000 or less on April 1, 1992, or any county designated as an area of critical state concern on the effective date of this act, and that imposed the surtax before July 1, 1992, may use the proceeds and interest of the surtax for any public purpose if:
a. The debt service obligations for any year are met;
b. The county’s comprehensive plan has been determined to be in compliance with part II of chapter 163; and
c. The county has adopted an amendment to the surtax ordinance pursuant to the procedure provided in s. 125.66 authorizing additional uses of the surtax proceeds and interest.
2. A municipality located within a county that has a population of 50,000 or less on April 1, 1992, or within a county designated as an area of critical state concern on the effective date of this act, and that imposed the surtax before July 1, 1992, may not use the proceeds and interest of the surtax for any purpose other than an infrastructure purpose authorized in paragraph (d) unless the municipality’s comprehensive plan has been determined to be in compliance with part II of chapter 163 and the municipality has adopted an amendment to its surtax ordinance or resolution pursuant to the procedure provided in s. 166.041 authorizing additional uses of the surtax proceeds and interest. Such municipality may expend the surtax proceeds and interest for any public purpose authorized in the amendment.
3. Those counties designated as an area of critical state concern which qualify to use the surtax for any public purpose may use only up to 10 percent of the surtax proceeds for any public purpose other than for infrastructure purposes authorized by this section. A county that was designated as an area of critical state concern for at least 20 consecutive years prior to removal of the designation, and that qualified to use the surtax for any public purpose at the time of the removal of the designation, may continue to use up to 10 percent of the surtax proceeds for any public purpose other than for infrastructure purposes for 20 years following removal of the designation, notwithstanding subparagraph (a)2. After expiration of the 20-year period, a county may continue to use up to 10 percent of the surtax proceeds for any public purpose other than for infrastructure if the county adopts an ordinance providing for such continued use of the surtax proceeds.
(g) Notwithstanding paragraph (d), a county having a population greater than 75,000 in which the taxable value of real property is less than 60 percent of the just value of real property for ad valorem tax purposes for the tax year in which an infrastructure surtax referendum is placed before the voters, and the municipalities within such a county, may use the proceeds and interest of the surtax for operation and maintenance of parks and recreation programs and facilities established with the proceeds of the surtax throughout the duration of the surtax levy or while interest earnings accruing from the proceeds of the surtax are available for such use, whichever period is longer.
(h) Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this subsection and subsections (3), (4), and (5) in excess of a combined rate of 1 percent.
(3) SMALL COUNTY SURTAX.—
(a) The governing authority in each county that has a population of 50,000 or less on April 1, 1992, may levy a discretionary sales surtax of 0.5 percent or 1 percent. The levy of the surtax shall be pursuant to ordinance enacted by an extraordinary vote of the members of the county governing authority if the surtax revenues are expended for operating purposes. If the surtax revenues are expended for the purpose of servicing bond indebtedness, the surtax shall be approved by a majority of the electors of the county voting in a referendum on the surtax.
(b) A statement that includes a brief general description of the projects to be funded by the surtax and conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing authority of any county that enacts an ordinance calling for a referendum on the levy of the surtax for the purpose of servicing bond indebtedness. The following question shall be placed on the ballot:
FOR the
-cent sales tax
AGAINST the
-cent sales tax
(c) Pursuant to s. 212.054(4), the proceeds of the surtax levied under this subsection shall be distributed to the county and the municipalities within the county in which the surtax was collected, according to:
1. An interlocal agreement between the county governing authority and the governing bodies of the municipalities representing a majority of the county’s municipal population, which agreement may include a school district with the consent of the county governing authority and the governing bodies of the municipalities representing a majority of the county’s municipal population; or
2. If there is no interlocal agreement, according to the formula provided in s. 218.62.
Any change in the distribution formula shall take effect on the first day of any month that begins at least 60 days after written notification of that change has been made to the department.
(d)1. If the surtax is levied pursuant to a referendum, the proceeds of the surtax and any interest accrued thereto may be expended by the school district or within the county and municipalities within the county, or, in the case of a negotiated joint county agreement, within another county, for the purpose of servicing bond indebtedness to finance, plan, and construct infrastructure and to acquire land for public recreation or conservation or protection of natural resources. However, if the surtax is levied pursuant to an ordinance approved by an extraordinary vote of the members of the county governing authority, the proceeds and any interest accrued thereto may be used for operational expenses of any infrastructure or for any public purpose authorized in the ordinance under which the surtax is levied.
2. For the purposes of this paragraph, “infrastructure” means any fixed capital expenditure or fixed capital costs associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto.
(e) A school district, county, or municipality that receives proceeds under this subsection following a referendum may pledge the proceeds for the purpose of servicing new bond indebtedness incurred pursuant to law. Local governments may use the services of the Division of Bond Finance pursuant to the State Bond Act to issue any bonds through the provisions of this subsection. A jurisdiction may not issue bonds pursuant to this subsection more frequently than once per year. A county and municipality may join together to issue bonds authorized by this subsection.
(f) Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this subsection and subsections (2), (4), and (5) in excess of a combined rate of 1 percent.
(4) INDIGENT CARE AND TRAUMA CENTER SURTAX.—
(a)1. The governing body in each county that has a population of at least 800,000 residents and is not authorized to levy a surtax under subsection (5), may levy, pursuant to an ordinance conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum, a discretionary sales surtax at a rate that may not exceed 0.5 percent.
2. A statement that includes a brief and general description of the purposes to be funded by the surtax and that conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing body of the county. The following questions shall be placed on the ballot:
FOR THE. . . .CENTS TAX AGAINST THE. . . .CENTS TAX
3. The ordinance adopted by the governing body providing for the imposition of the surtax shall set forth a plan for providing health care services to qualified residents, as defined in subparagraph 4. Such plan and subsequent amendments to it shall fund a broad range of health care services for both indigent persons and the medically poor, including, but not limited to, primary care and preventive care as well as hospital care. The plan must also address the services to be provided by the Level I trauma center. It shall emphasize a continuity of care in the most cost-effective setting, taking into consideration both a high quality of care and geographic access. Where consistent with these objectives, it shall include, without limitation, services rendered by physicians, clinics, community hospitals, mental health centers, and alternative delivery sites, as well as at least one regional referral hospital where appropriate. It shall provide that agreements negotiated between the county and providers, including hospitals with a Level I trauma center, will include reimbursement methodologies that take into account the cost of services rendered to eligible patients, recognize hospitals that render a disproportionate share of indigent care, provide other incentives to promote the delivery of charity care, promote the advancement of technology in medical services, recognize the level of responsiveness to medical needs in trauma cases, and require cost containment including, but not limited to, case management. It must also provide that any hospitals that are owned and operated by government entities on May 21, 1991, must, as a condition of receiving funds under this subsection, afford public access equal to that provided under s. 286.011 as to meetings of the governing board, the subject of which is budgeting resources for the rendition of charity care as that term is defined in the Florida Hospital Uniform Reporting System (FHURS) manual referenced in s. 408.07. The plan shall also include innovative health care programs that provide cost-effective alternatives to traditional methods of service delivery and funding.
4. For the purpose of this paragraph, the term “qualified resident” means residents of the authorizing county who are:
a. Qualified as indigent persons as certified by the authorizing county;
b. Certified by the authorizing county as meeting the definition of the medically poor, defined as persons having insufficient income, resources, and assets to provide the needed medical care without using resources required to meet basic needs for shelter, food, clothing, and personal expenses; or not being eligible for any other state or federal program, or having medical needs that are not covered by any such program; or having insufficient third-party insurance coverage. In all cases, the authorizing county is intended to serve as the payor of last resort; or
c. Participating in innovative, cost-effective programs approved by the authorizing county.
5. Moneys collected pursuant to this paragraph remain the property of the state and shall be distributed by the Department of Revenue on a regular and periodic basis to the clerk of the circuit court as ex officio custodian of the funds of the authorizing county. The clerk of the circuit court shall:
a. Maintain the moneys in an indigent health care trust fund;
b. Invest any funds held on deposit in the trust fund pursuant to general law;
c. Disburse the funds, including any interest earned, to any provider of health care services, as provided in subparagraphs 3. and 4., upon directive from the authorizing county. However, if a county has a population of at least 800,000 residents and has levied the surtax authorized in this paragraph, notwithstanding any directive from the authorizing county, on October 1 of each calendar year, the clerk of the court shall issue a check in the amount of $6.5 million to a hospital in its jurisdiction that has a Level I trauma center or shall issue a check in the amount of $3.5 million to a hospital in its jurisdiction that has a Level I trauma center if that county enacts and implements a hospital lien law in accordance with chapter 98-499, Laws of Florida. The issuance of the checks on October 1 of each year is provided in recognition of the Level I trauma center status and shall be in addition to the base contract amount received during fiscal year 1999-2000 and any additional amount negotiated to the base contract. If the hospital receiving funds for its Level I trauma center status requests such funds to be used to generate federal matching funds under Medicaid, the clerk of the court shall instead issue a check to the Agency for Health Care Administration to accomplish that purpose to the extent that it is allowed through the General Appropriations Act; and
d. Prepare on a biennial basis an audit of the trust fund specified in sub-subparagraph a. Commencing February 1, 2004, such audit shall be delivered to the governing body and to the chair of the legislative delegation of each authorizing county.
6. Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this paragraph and subsections (2) and (3) in excess of a combined rate of 1 percent.
(b) Notwithstanding any other provision of this section, the governing body in each county the government of which is not consolidated with that of one or more municipalities and which has a population of less than 800,000 residents, may levy, by ordinance subject to approval by a majority of the electors of the county voting in a referendum, a discretionary sales surtax at a rate that may not exceed 0.25 percent for the sole purpose of funding trauma services provided by a trauma center licensed pursuant to chapter 395.
1. A statement that includes a brief and general description of the purposes to be funded by the surtax and that conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing body of the county. The following shall be placed on the ballot:
FOR THE. . . .CENTS TAX AGAINST THE. . . .CENTS TAX
2. The ordinance adopted by the governing body of the county providing for the imposition of the surtax shall set forth a plan for providing trauma services to trauma victims presenting in the trauma service area in which such county is located.
3. Moneys collected pursuant to this paragraph remain the property of the state and shall be distributed by the Department of Revenue on a regular and periodic basis to the clerk of the circuit court as ex officio custodian of the funds of the authorizing county. The clerk of the circuit court shall:
a. Maintain the moneys in a trauma services trust fund.
b. Invest any funds held on deposit in the trust fund pursuant to general law.
c. Disburse the funds, including any interest earned on such funds, to the trauma center in its trauma service area, as provided in the plan set forth pursuant to subparagraph 2., upon directive from the authorizing county. If the trauma center receiving funds requests such funds be used to generate federal matching funds under Medicaid, the custodian of the funds shall instead issue a check to the Agency for Health Care Administration to accomplish that purpose to the extent that the agency is allowed through the General Appropriations Act.
d. Prepare on a biennial basis an audit of the trauma services trust fund specified in sub-subparagraph a., to be delivered to the authorizing county.
4. A discretionary sales surtax imposed pursuant to this paragraph shall expire 4 years after the effective date of the surtax, unless reenacted by ordinance subject to approval by a majority of the electors of the county voting in a subsequent referendum.
5. Notwithstanding any other provision of this section, a county shall not levy local option sales surtaxes authorized in this paragraph and subsections (2) and (3) in excess of a combined rate of 1 percent.
(5) COUNTY PUBLIC HOSPITAL SURTAX.—Any county as defined in s. 125.011(1) may levy the surtax authorized in this subsection pursuant to an ordinance either approved by extraordinary vote of the county commission or conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum. In a county as defined in s. 125.011(1), for the purposes of this subsection, “county public general hospital” means a general hospital as defined in s. 395.002 which is owned, operated, maintained, or governed by the county or its agency, authority, or public health trust.
(a) The rate shall be 0.5 percent.
(b) If the ordinance is conditioned on a referendum, the proposal to adopt the county public hospital surtax shall be placed on the ballot in accordance with subsection (10). The referendum question on the ballot shall include a brief general description of the health care services to be funded by the surtax.
(c) Proceeds from the surtax shall be:
1. Deposited by the county in a special fund, set aside from other county funds, to be used only for the operation, maintenance, and administration of the county public general hospital; and
2. Remitted promptly by the county to the agency, authority, or public health trust created by law which administers or operates the county public general hospital.
(d) Except as provided in subparagraphs 1. and 2., the county must continue to contribute each year an amount equal to at least 80 percent of that percentage of the total county budget appropriated for the operation, administration, and maintenance of the county public general hospital from the county’s general revenues in the fiscal year of the county ending September 30, 1991:
1. Twenty-five percent of such amount must be remitted to a governing board, agency, or authority that is wholly independent from the public health trust, agency, or authority responsible for the county public general hospital, to be used solely for the purpose of funding the plan for indigent health care services provided for in paragraph (e);
2. However, in the first year of the plan, a total of $10 million shall be remitted to such governing board, agency, or authority, to be used solely for the purpose of funding the plan for indigent health care services provided for in paragraph (e), and in the second year of the plan, a total of $15 million shall be so remitted and used.
(e) A governing board, agency, or authority shall be chartered by the county commission upon this act becoming law. The governing board, agency, or authority shall adopt and implement a health care plan for indigent health care services. The governing board, agency, or authority shall consist of no more than seven and no fewer than five members appointed by the county commission. The members of the governing board, agency, or authority shall be at least 18 years of age and residents of the county. No member may be employed by or affiliated with a health care provider or the public health trust, agency, or authority responsible for the county public general hospital. The following community organizations shall each appoint a representative to a nominating committee: the South Florida Hospital and Healthcare Association, the Miami-Dade County Public Health Trust, the Dade County Medical Association, the Miami-Dade County Homeless Trust, and the Mayor of Miami-Dade County. This committee shall nominate between 10 and 14 county citizens for the governing board, agency, or authority. The slate shall be presented to the county commission and the county commission shall confirm the top five to seven nominees, depending on the size of the governing board. Until such time as the governing board, agency, or authority is created, the funds provided for in subparagraph (d)2. shall be placed in a restricted account set aside from other county funds and not disbursed by the county for any other purpose.
1. The plan shall divide the county into a minimum of four and maximum of six service areas, with no more than one participant hospital per service area. The county public general hospital shall be designated as the provider for one of the service areas. Services shall be provided through participants’ primary acute care facilities.
2. The plan and subsequent amendments to it shall fund a defined range of health care services for both indigent persons and the medically poor, including primary care, preventive care, hospital emergency room care, and hospital care necessary to stabilize the patient. For the purposes of this section, “stabilization” means stabilization as defined in s. 397.311. Where consistent with these objectives, the plan may include services rendered by physicians, clinics, community hospitals, and alternative delivery sites, as well as at least one regional referral hospital per service area. The plan shall provide that agreements negotiated between the governing board, agency, or authority and providers shall recognize hospitals that render a disproportionate share of indigent care, provide other incentives to promote the delivery of charity care to draw down federal funds where appropriate, and require cost containment, including, but not limited to, case management. From the funds specified in subparagraphs (d)1. and 2. for indigent health care services, service providers shall receive reimbursement at a Medicaid rate to be determined by the governing board, agency, or authority created pursuant to this paragraph for the initial emergency room visit, and a per-member per-month fee or capitation for those members enrolled in their service area, as compensation for the services rendered following the initial emergency visit. Except for provisions of emergency services, upon determination of eligibility, enrollment shall be deemed to have occurred at the time services were rendered. The provisions for specific reimbursement of emergency services shall be repealed on July 1, 2001, unless otherwise reenacted by the Legislature. The capitation amount or rate shall be determined before program implementation by an independent actuarial consultant. In no event shall such reimbursement rates exceed the Medicaid rate. The plan must also provide that any hospitals owned and operated by government entities on or after the effective date of this act must, as a condition of receiving funds under this subsection, afford public access equal to that provided under s. 286.011 as to any meeting of the governing board, agency, or authority the subject of which is budgeting resources for the retention of charity care, as that term is defined in the rules of the Agency for Health Care Administration. The plan shall also include innovative health care programs that provide cost-effective alternatives to traditional methods of service and delivery funding.
3. The plan’s benefits shall be made available to all county residents currently eligible to receive health care services as indigents or medically poor as defined in paragraph (4)(d).
4. Eligible residents who participate in the health care plan shall receive coverage for a period of 12 months or the period extending from the time of enrollment to the end of the current fiscal year, per enrollment period, whichever is less.
5. At the end of each fiscal year, the governing board, agency, or authority shall prepare an audit that reviews the budget of the plan, delivery of services, and quality of services, and makes recommendations to increase the plan’s efficiency. The audit shall take into account participant hospital satisfaction with the plan and assess the amount of poststabilization patient transfers requested, and accepted or denied, by the county public general hospital.
(f) Notwithstanding any other provision of this section, a county may not levy local option sales surtaxes authorized in this subsection and subsections (2) and (3) in excess of a combined rate of 1 percent.
(6) SCHOOL CAPITAL OUTLAY SURTAX.—
(a) The school board in each county may levy, pursuant to resolution conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum, a discretionary sales surtax at a rate that may not exceed 0.5 percent.
(b) The resolution must include a statement that provides a brief and general description of the school capital outlay projects to be funded by the surtax. The resolution must include a statement that the revenues collected must be shared with eligible charter schools based on their proportionate share of the total school district enrollment. The statement must conform to the requirements of s. 101.161 and shall be placed on the ballot by the governing body of the county. The following question shall be placed on the ballot:
FOR THE
CENTS TAX
AGAINST THE
CENTS TAX
(c) The resolution providing for the imposition of the surtax must set forth a plan for use of the surtax proceeds for fixed capital expenditures or fixed capital costs associated with the construction, reconstruction, or improvement of school facilities and campuses which have a useful life expectancy of 5 or more years, and any land acquisition, land improvement, design, and engineering costs related thereto, or any purchase, lease-purchase, lease, or maintenance of school buses, as defined in s. 1006.25, which have a life expectancy of 5 years or more. Additionally, the plan shall include the costs of retrofitting and providing for technology implementation, including hardware and software, for the various sites within the school district. Surtax revenues may be used to service bond indebtedness to finance projects authorized by this subsection, and any interest accrued thereto may be held in trust to finance such projects. Neither the proceeds of the surtax nor any interest accrued thereto shall be used for operational expenses. Surtax revenues shared with charter schools shall be shared based on their proportionate share of total school district capital outlay full-time equivalent enrollment as adopted by the education estimating conference established in s. 216.136 and expended by the charter school in a manner consistent with the allowable uses set forth in s. 1013.62(4). All revenues and expenditures shall be accounted for in a charter school’s monthly or quarterly financial statement pursuant to s. 1002.33(9). The eligibility of a charter school to receive funds under this subsection shall be determined in accordance with s. 1013.62(1). If a school’s charter is not renewed or is terminated and the school is dissolved under the provisions of law under which the school was organized, any unencumbered funds received under this subsection shall revert to the sponsor.
(d) Surtax revenues collected by the Department of Revenue pursuant to this subsection shall be distributed to the school board imposing the surtax in accordance with law.
(7) VOTER-APPROVED INDIGENT CARE SURTAX.—
(a)1. The governing body in each county that has a population of fewer than 800,000 residents may levy an indigent care surtax pursuant to an ordinance conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum. The surtax may be levied at a rate not to exceed 0.5 percent, except that if a publicly supported medical school is located in the county, the rate shall not exceed 1 percent.
2. Notwithstanding subparagraph 1., the governing body of any county that has a population of fewer than 50,000 residents may levy an indigent care surtax pursuant to an ordinance conditioned to take effect only upon approval by a majority vote of the electors of the county voting in a referendum. The surtax may be levied at a rate not to exceed 1 percent.
(b) A statement that includes a brief and general description of the purposes to be funded by the surtax and that conforms to the requirements of s. 101.161 shall be placed on the ballot by the governing body of the county. The following questions shall be placed on the ballot:
FOR THE. . . .CENTS TAX AGAINST THE. . . .CENTS TAX
(c)1. The ordinance adopted by the governing body providing for the imposition of the surtax must set forth a plan for providing health care services to qualified residents, as defined in paragraph (d). The plan and subsequent amendments to it shall fund a broad range of health care services for indigent persons and the medically poor, including, but not limited to, primary care and preventive care, as well as hospital care. It shall emphasize a continuity of care in the most cost-effective setting, taking into consideration a high quality of care and geographic access. Where consistent with these objectives, it shall include, without limitation, services rendered by physicians, clinics, community hospitals, mental health centers, and alternative delivery sites, as well as at least one regional referral hospital where appropriate. It shall provide that agreements negotiated between the county and providers shall include reimbursement methodologies that take into account the cost of services rendered to eligible patients, recognize hospitals that render a disproportionate share of indigent care, provide other incentives to promote the delivery of charity care, and require cost containment, including, but not limited to, case management. The plan must also include innovative health care programs that provide cost-effective alternatives to traditional methods of service delivery and funding.
2. In addition to the uses specified or services required to be provided under this subsection, the ordinance adopted by a county that has a population of fewer than 50,000 residents may pledge surtax proceeds to service new or existing bond indebtedness incurred to finance, plan, construct, or reconstruct a public or not-for-profit hospital in such county and any land acquisition, land improvement, design, or engineering costs related to such hospital, if the governing body of the county determines that a public or not-for-profit hospital existing at the time of issuance of the bonds authorized under this subparagraph would, more likely than not, otherwise cease to operate. The plan required under this paragraph may, by an extraordinary vote of the governing body of such county, provide that some or all of the surtax revenues and any interest earned must be expended for the purpose of servicing such bond indebtedness. Such county may also use the services of the Division of Bond Finance of the State Board of Administration pursuant to the State Bond Act to issue bonds under this subparagraph. A jurisdiction may not issue bonds under this subparagraph more frequently than once per year. Any county that has a population of fewer than 50,000 residents at the time any bonds authorized in this subparagraph are issued retains the authority granted under this subparagraph throughout the terms of such bonds, including the term of any refinancing bonds, regardless of any subsequent increase in population which would result in such county having 50,000 or more residents.
(d) For the purpose of this subsection, the term “qualified residents” means residents of the authorizing county who are:
1. Qualified as indigent persons as certified by the authorizing county;
2. Certified by the authorizing county as meeting the definition of the medically poor, defined as persons having insufficient income, resources, and assets to provide the needed medical care without using resources required to meet basic needs for shelter, food, clothing, and personal expenses; not being eligible for any other state or federal program or having medical needs that are not covered by any such program; or having insufficient third-party insurance coverage. In all cases, the authorizing county shall serve as the payor of last resort; or
3. Participating in innovative, cost-effective programs approved by the authorizing county.
(e) Moneys collected pursuant to this subsection remain the property of the state and shall be distributed by the Department of Revenue on a regular and periodic basis to the clerk of the circuit court as ex officio custodian of the funds of the authorizing county. The clerk of the circuit court shall:
1. Maintain the moneys in an indigent health care trust fund.
2. Invest any funds held on deposit in the trust fund pursuant to general law.
3. Disburse the funds, including any interest earned, to any provider of health care services, as provided in paragraphs (c) and (d), upon directive from the authorizing county.
4. Disburse the funds, including any interest earned, to service any bond indebtedness authorized in this subsection upon directive from the authorizing county, which directive may be irrevocably given at the time the bond indebtedness is incurred.
(f) Notwithstanding any other provision of this section, a county may not levy local option sales surtaxes authorized in this subsection and subsections (2) and (3) in excess of a combined rate of 1 percent or, if a publicly supported medical school is located in the county or the county has a population of fewer than 50,000 residents, in excess of a combined rate of 1.5 percent.
(8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
(a) The governing authority of a county, other than a county that has imposed two separate discretionary surtaxes without expiration, may, by ordinance, levy a discretionary sales surtax of up to 1 percent for emergency fire rescue services and facilities as provided in this subsection. As used in this subsection, the term “emergency fire rescue services” includes, but is not limited to, preventing and extinguishing fires; protecting and saving life and property from fires or natural or intentional acts or disasters; enforcing municipal, county, or state fire prevention codes and laws pertaining to the prevention and control of fires; and providing prehospital emergency medical treatment.
(b) Upon the adoption of the ordinance, the levy of the surtax must be placed on the ballot by the governing authority of the county enacting the ordinance. The ordinance will take effect if approved by a majority of the electors of the county voting in a referendum held for such purpose. The referendum shall be placed on the ballot of a general election. The ballot for the referendum must conform to the requirements of s. 101.161.
(c) Pursuant to s. 212.054(4), the proceeds of the discretionary sales surtax collected under this subsection, less an administrative fee that may be retained by the Department of Revenue, shall be distributed by the department to the county. The county shall distribute the proceeds it receives from the department to each local government entity providing emergency fire rescue services in the county. The surtax proceeds, less an administrative fee not to exceed 2 percent of the surtax collected, shall be distributed by the county based on each entity’s average annual expenditures for fire control and emergency fire rescue services in the 5 fiscal years preceding the fiscal year in which the surtax takes effect in proportion to the average annual total of the expenditures for such entities in the 5 fiscal years preceding the fiscal year in which the surtax takes effect. The county shall revise the distribution proportions to reflect a change in the service area of an entity receiving a distribution of the surtax proceeds. If an entity declines its share of surtax revenue, such revenue shall be redistributed proportionally to the entities that are participating in the sharing of such revenue based on each participating entity’s average annual expenditures for fire control and emergency fire rescue services in the preceding 5 fiscal years in proportion to the average annual total of the expenditures for the participating entities in the preceding 5 fiscal years.
(d) If a local government entity requests personnel or equipment from any other service provider on a long-term basis and the personnel or equipment is provided, the local government entity providing the service is entitled to payment from the requesting service provider from that provider’s share of the surtax proceeds for all costs of the equipment or personnel.
(e) Upon the surtax taking effect and initiation of collections, each local government entity receiving a share of surtax proceeds shall reduce the ad valorem tax levy or any non-ad valorem assessment for fire control and emergency rescue services in its next and subsequent budgets by the estimated amount of revenue provided by the surtax.
(f) Use of surtax proceeds authorized under this subsection does not relieve a local government entity from complying with chapter 200 and any related provision of law that establishes millage caps or limits undesignated budget reserves and procedures for establishing rollback rates for ad valorem taxes and budget adoption. If surtax collections exceed projected collections in any fiscal year, any surplus distribution shall be used to further reduce ad valorem taxes in the next fiscal year. These proceeds shall be applied as a rebate to the final millage, after the TRIM notice is completed in accordance with this provision. If a local government entity receiving a share of the surtax is unable to further reduce ad valorem taxes because the millage rate is zero, the funds shall be applied to reduce any non-ad valorem assessments levied for the purposes described in this section. If no ad valorem or non-ad valorem reduction is possible, the surplus surtax collections shall be returned to the county, and the county shall reduce the county millage rates to offset the surplus surtax proceeds.
(g) Surtax collections shall be initiated on January 1 of the year following a successful referendum in order to coincide with s. 212.054(5).
(h) Notwithstanding s. 212.054, if a multicounty independent special district created pursuant to chapter 67-764, Laws of Florida, levies ad valorem taxes on district property to fund emergency fire rescue services within the district and is required by s. 2, Art. VII of the State Constitution to maintain a uniform ad valorem tax rate throughout the district, the county may not levy the discretionary sales surtax authorized by this subsection within the boundaries of the district.
(9) PENSION LIABILITY SURTAX.—
(a) The governing body of a county may levy a pension liability surtax to fund an underfunded defined benefit retirement plan or system, pursuant to an ordinance conditioned to take effect upon approval by a majority vote of the electors of the county voting in a referendum, at a rate that may not exceed 0.5 percent. The county may not impose a pension liability surtax unless the underfunded defined benefit retirement plan or system is below 80 percent of actuarial funding at the time the ordinance or referendum is passed. The most recent actuarial report submitted to the Department of Management Services pursuant to s. 112.63 must be used to establish the level of actuarial funding for purposes of determining eligibility to impose the surtax. The governing body of a county may only impose the surtax if:
1. An employee, including a police officer or firefighter, who enters employment on or after the date when the local government certifies that the defined benefit retirement plan or system formerly available to such an employee has been closed may not enroll in a defined benefit retirement plan or system that will receive surtax proceeds.
2. The local government and the collective bargaining representative for the members of the underfunded defined benefit retirement plan or system or, if there is no representative, a majority of the members of the plan or system, mutually consent to requiring each member to make an employee retirement contribution of at least 10 percent of each member’s salary for each pay period beginning with the first pay period after the plan or system is closed.
3. The pension board of trustees for the underfunded defined benefit retirement plan or system, if such board exists, is prohibited from participating in the collective bargaining process and engaging in the determination of pension benefits.
4. The county currently levies a local government infrastructure surtax pursuant to subsection (2) which is scheduled to terminate and is not subject to renewal.
5. The pension liability surtax does not take effect until the local government infrastructure surtax described in subparagraph 4. is terminated.
(b) A referendum to adopt a pension liability surtax must meet the requirements of s. 101.161 and must include a brief and general description of the purposes for which the surtax proceeds will be used.
(c) Pursuant to s. 212.054(4), the proceeds of the surtax collected under this subsection, less an administrative fee that may be retained by the department, shall be distributed by the department to the local government.
(d) The local government may use the pension liability surtax proceeds in the following manner:
1. If the proceeds of the pension liability surtax have been actuarially recognized as provided in s. 112.64(6), the local government must distribute the proceeds to an eligible defined benefit retirement plan or system, not including the Florida Retirement System.
2. If the proceeds of the pension liability surtax have not been actuarially recognized, the local government is authorized to distribute the proceeds to an eligible defined benefit retirement plan or system, not including the Florida Retirement System, to pledge the proceeds of the surtax to repay debts incurred for the purpose of making advanced payments toward the unfunded liability of an underfunded defined benefit retirement plan or system, and to reimburse itself from the proceeds of the surtax for any borrowing costs associated with such debts.
(e) The ordinance providing for the imposition of the pension liability surtax must specify how the proceeds will be used:
1. The ordinance must specify the method of determining the percentage of the proceeds, and the frequency of such payments, distributed to each eligible defined benefit retirement plan or system if the proceeds of the pension liability surtax are actuarially recognized as provided in s. 112.64(6).
2. The ordinance must specify the local government’s intention to incur debt for the purpose of making advanced payments toward the unfunded liability of an underfunded defined benefit retirement plan or system if the proceeds of the pension liability surtax are not actuarially recognized as provided in s. 112.64(6).
(f) A pension liability surtax imposed pursuant to this subsection shall terminate on December 31 of the year in which the actuarial funding level is expected to reach or exceed 100 percent for the defined benefit retirement plan or system for which the surtax was levied or December 31, 2060, whichever occurs first. The most recent actuarial report submitted to the Department of Management Services pursuant to s. 112.63 must be used to establish the level of actuarial funding.
(g) Notwithstanding any other provision of this section, a county may not levy local option sales surtaxes authorized in this subsection and subsections (2), (3), (4), and (5) in excess of a combined rate of 1 percent.
(10) DATES FOR REFERENDA.—A referendum to adopt, amend, or reenact a local government discretionary sales surtax under this section must be held at a general election as defined in s. 97.021. A referendum to reenact an expiring surtax must be held at a general election occurring within the 48-month period immediately preceding the effective date of the reenacted surtax. Such a referendum may appear on the ballot only once within the 48-month period.
(11) PERFORMANCE AUDIT.—
(a) To adopt a discretionary sales surtax under this section, an independent certified public accountant licensed pursuant to chapter 473 shall conduct a performance audit of the program associated with the proposed surtax.
(b)1. At least 180 days before the referendum is held, the county or school district shall provide a copy of the final resolution or ordinance to the Office of Program Policy Analysis and Government Accountability.
2. Within 60 days after receiving the final resolution or ordinance, the Office of Program Policy Analysis and Government Accountability shall procure the certified public accountant and may use carryforward funds to pay for the services of the certified public accountant.
3. At least 60 days before the referendum is held, the performance audit must be completed and the audit report, including any findings, recommendations, or other accompanying documents, must be made available on the official website of the county or school district.
4. The county or school district shall keep the information on its website for 2 years from the date it was posted.
5. The failure to comply with the requirements under subparagraph 1. or subparagraph 3. renders any referendum held to adopt a discretionary sales surtax void.
(c) For purposes of this subsection, the term “performance audit” means an examination of the program conducted according to applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. At a minimum, a performance audit must include an examination of issues related to the following:
1. The economy, efficiency, or effectiveness of the program.
2. The structure or design of the program to accomplish its goals and objectives.
3. Alternative methods of providing program services or products.
4. Goals, objectives, and performance measures used by the program to monitor and report program accomplishments.
5. The accuracy or adequacy of public documents, reports, and requests prepared by the county or school district which relate to the program.
6. Compliance of the program with appropriate policies, rules, and laws.
(d) This subsection does not apply to a referendum held to adopt the same discretionary surtax that was in place during the month of December immediately before the date of the referendum.
(12) REDUCTION OR REPEAL OF SURTAX.—Beginning on October 1 of the fourth year a surtax is levied under this section, the governing board or school board that levies such surtax may, by ordinance or resolution that is approved by a two-thirds vote of the governing board or school board, reduce the surtax to any rate allowable under this chapter or repeal the surtax in its entirety. Any reduction or repeal shall take effect on the January 1 following approval of the ordinance or resolution reducing the rate of or repealing a surtax under this subsection unless January 1 of a later year is specified in the ordinance or resolution. This subsection does not apply to a surtax that is subject to an expiration date specified in the ordinance or resolution imposing or reenacting the tax. This subsection applies to any surtax in effect on July 1, 2025, or adopted thereafter, if the surtax does not have a specified expiration date.
1Note.—Section 3, ch. 2025-109, provides that “[t]he amendment made by this act to s. 212.055(2), Florida Statutes, which amends the allowable uses of the local government infrastructure surtax, applies to levies authorized by vote of the electors on or after July 1, 2025.”
Cited 15 times | Published | Supreme Court of Florida | 1997 WL 268914
...Accordingly, we reverse the trial court's order below and remand with directions to enter a judgment validating the bonds proposed to be issued by the TSA for the new community stadium project in Tampa. It is so ordered. KOGAN, C.J., and OVERTON, SHAW, GRIMES, HARDING, WELLS and ANSTEAD, JJ., concur. NOTES [1] Section 212.055(2), Florida Statutes (Supp....
Cited 14 times | Published | Supreme Court of Florida | 1990 WL 55689
...[3] The boards have identified four revenue sources for lease payments: (1) monies paid to them from Florida's Educational Finance Program; (2) monies derived from the Public Education Capital Outlay and Debt Service Trust Fund; (3) monies received from the local government infrastructure sales surtax levied pursuant to section 212.055(2) (1989), Florida Statutes (1989); and (4) to the extent not paid from the foregoing sources, up to one-half of the boards' receipts from the levy of up to two mills of capital outlay millage, authorized by section 236.25(2), Florida Statutes (1989), to pay lease-purchase obligations....
...Obviously, this factual error in no sense changes the result of the opinion above. PATRM also argues on rehearing that the referendum was not a "bond referendum" within the meaning of section 100.321, Florida Statutes (1989). It is true that the Leon County referendum was organized under authority of section 212.055(2), Florida Statutes (1989)....
Cited 6 times | Published | Supreme Court of Florida | 1997 WL 746291
...ept ad valorem taxes on intangible personal property and taxes prohibited by this constitution. Art. VII, § 9(a), Fla. Const. (emphasis added). As authorized by these constitutional provisions, the legislature has enacted the following general law: 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. .......
...Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or improvement of public facilities which have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto. § 212.055, Fla. Stat. (1995) (emphasis added). However, in 1994 the legislature enacted chapter 94-487, Laws of Florida. This special law, applicable only to Alachua County, stated in pertinent part: Section 1. In addition to the uses authorized by s. 212.055(2), Florida Statutes, the board of county commissioners of Alachua County and the municipalities of Alachua County may use local government infrastructure surtax revenues for operation and maintenance of parks and recreation programs and facilities established with the proceeds of the surtax....
...This judgment was affirmed by the First District Court of Appeal. Adams, 677 So.2d 396. Appellants point out that article VII, section 1(a), by its express language, relates only to the "forms of taxation." They suggest that the "form" of the tax authorized by section 212.055 is a sales tax, whereas the special act relates only to the purposes for which the revenues may be spent....
...Hillsborough County Aviation Authority, 138 So.2d 65 (Fla.1962), and Kirkland v. Phillips, 106 So.2d 909 (Fla.1958), do not bear on the issue before us because they were decided prior to 1968 when the pertinent constitutional provisions were different from those in our present constitution. Section 212.055(2) is a general law that authorizes counties to levy an infrastructure tax under precisely defined conditions. These conditions prescribe the rates of taxes, the uses for the revenue raised by the taxes, and the procedure to be followed for approving the taxes. To permit chapter 94-487 to stand would convert subsection 212.055(2) into a general grant of sales tax authority to counties, subject only to the enactment of special law....
...ral governmental operations. This is the exact consequence that sections (1)(a) and (9)(a) of article VII of the Florida Constitution were intended to prevent. Chapter 94-487, which is a special act relating only to Alachua County, purports to amend section 212.055(2), a general taxing statute, to levy the surtax for uses that are not only not permitted to any other county but are also positively prohibited to all counties....
...Article VII, section 1(a), of the Florida Constitution plainly states that only the "form of taxation" must be authorized by general law. Article VII, section 9, states that counties may be authorized by general law to levy various forms of taxes. Pursuant to these provisions, the legislature enacted section 212.055(2), Florida Statutes (1995), authorizing the levy of a sales surtax....
Cited 1 times | Published | Florida 1st District Court of Appeal | 1996 WL 412792
...itutional special act. We affirm. The issue here is the validity of a special act permitting Alachua County to use tax revenues raised under a general law for a purpose not enumerated in (and, indeed, prohibited by) that general law. Florida Statute section 212.055(2), a general law, authorizes Florida counties to levy an infrastructure surtax and use the proceeds therefrom for certain enumerated purposes....
...The statute expressly provides, however, that "[n]either the proceeds [of the surtax] nor any interest accrued thereto shall be used for operational expenses of any infrastructure...." Chapter 94-487, Laws of Florida, a subsequently enacted special act, purported to expand section 212.055(2) to allow Alachua County and its municipalities to use the surtax revenues "for operation and maintenance of parks and recreation programs and facilities established with the proceeds of the surtax." Under the authority of section 212.055(2) and chapter 94-487, Alachua County and its municipalities entered into an interlocal agreement to, inter alia, "provide for the dedication of the use of Surtax proceeds by the County and all municipalities within the County to the ......
...It is therefore ORDERED AND ADJUDGED that ... Chapter 94-487, Laws of Florida, is declared to be an unlawful special act of the Legislature which purports to amend Alachua County's power to levy the local government infrastructure surtax prescribed in Section 212.055(2), Florida Statutes, in violation of Article VII Section 1(a) Florida Constitution....
...On appeal, Alachua County and the City of Gainesville draw a distinction between the power to tax and the power to spend, and argue that only the former must be authorized by general law under the Florida Constitution. [2] Adams asserts that the power to spend is inextricably inherent in the power to tax under section 212.055(2); that any expansion of a county's power to spend is therefore a de facto expansion of its power to tax under the statute; and that under the Florida Constitution, any such expansion must therefore be by general law....
...City of Port Orange, 650 So.2d 1, 3 (Fla. 1994). Accordingly, the judgment below holding chapter 94-487, Laws of Florida, unconstitutional, is affirmed. AFFIRMED. JOANOS and VAN NORTWICK, JJ., concur. NOTES [1] Such referendum approval is required under section 212.055(2)(a)(1)....
...rom an order granting final summary judgment in favor of the defendants below, Miami-Dade County, Florida [County], and the Board of Commissioners of Miami-Dade County, Florida [County Commission]. We affirm. In 1991, the Florida Legislature enacted section 212.055(3), Florida Statutes, The Indigent Care Surtax [1991 Surtax Statute]. Section 212.055(3)(g) allowed “[a]ny county as defined in s. 125.011(1)” to levy a 0.5% surcharge to benefit public general *261 hospitals. 1 Pursuant to section 212.055(3)(g)4., in addition to the 0.5% surtax, the counties would still be required to contribute each year at least 80% of what it had appropriated to its public general hospital in the county’s fiscal year ending September 30, 1991. This minimum funding requirement is referred to as the county’s “maintenance of effort” [MOE], In addition, section 212.055(3)(i) provided that the surtax statute would be repealed on October 1, 1998 [seven-year sunset provision]....
...ounties. In 1992, after the referendum vote, the Florida Legislature amended the 1991 Surtax Statute to delete the seven-year sunset provision. Under this amendment, the surtax was renamed as the “County Public Hospital Surtax” and renumbered as section 212.055(5) [1992 Surtax Amendment]. On May 5, 2000, the Florida Legislature enacted Section 10 of Chapter 00-312, which amends section 212.055(5) [2000 Surtax Amendment]. As a result of the 2000 Surtax Amendment, a portion of the MOE dollars would be diverted from public general hospitals to private hospitals. 2 In order to administer the MOE dollars that were being diverted away from the public general hospitals, section 212.055(5)(e) was added....
...The use of tourist development tax revenues to acquire land within the county that would then be used by the state as the location for the State Agriculture Museum would not violate section 125.0104 , Florida Statutes. 2. While the acquisition of land is included within the term "infrastructure" as defined for purposes of section 212.055 (2), Florida Statutes, the county must make a determination that such expenditure serves a county purpose, a determination that must be made by the governing body of the county....
...4 In light of the above, it appears that the use of tourist development tax revenues to acquire land within the county that would then be used by the state as the location for the State Agriculture Museum would not violate section 125.0104 (5)(a)1., Florida Statutes. Question Two Section 212.055 (2), Florida Statutes, authorizes the governing body of a county to levy a discretionary sales surtax pursuant to an ordinance enacted by a majority of the county electors voting in a referendum on the surtax....
...only for the construction or improvement of public facilities having a life expectancy of five years or more, but also the land acquisition or improvement costs related thereto. An examination of the legislative history surrounding the enactment of section 212.055 (2), Florida Statutes, indicates that the statute was enacted to provide a means of meeting the tremendous strains placed upon the infrastructure of local governments by the influx of people moving into this state....
...10 Thus, the statute, which authorizes a county to impose a surtax to address those strains, would appear to require that such surtax revenues be used to meet the county's infrastructure needs. Accordingly, while the acquisition of land is included within the term "infrastructure" as defined for purposes of section 212.055 (2), Florida Statutes, it appears that the county must make a determination that such expenditure serves a county purpose....
...or less is exercising a privilege which is subject to taxation under this section. . . ." 3 See , Ops. Att'y Gen. Fla. 94-12 (1994), 87-16 (1987) and 83-18 (1983). 4 Cf ., s. 125.38 , Fla. Stat. (1993), discussed in Question Three of this opinion. 5 Section 212.055 (2)(a)1., Fla. Stat. (1994 Supp.), as amended by Ch. 95-258, Laws of Florida. 6 Section 212.055 (2)(b), Fla. Stat. (1994 Supp.), as amended. 7 Section 212.055 (2)(d)1., Fla....
...(1994 Supp.), as amended. Such funds may also be used to finance the closure of county-owned or municipally owned solid waste landfills that are already closed or are required to be closed by order of the Department of Environmental Protection. 8 Id . 9 Section 212.055 (2)(d)2., Fla. Stat. (1994 Supp.), as amended. 10 See , House of Representatives Committee on Community Affairs Staff Analysis CS/CS/HB 1421 (codified as s. 212.055 ), dated June 8, 1987....
...Buztrey County Attorney Escambia County QUESTION: May the proceeds of the discretionary local option infrastructure sales surtax be used for such items as ambulances and radios for emergency medical services and for automobiles and radios for the sheriff's department? SUMMARY: Inasmuch as s. 212.055 (2), F.S., limits the use of the proceeds from the local government infrastructure surtax to financing, planning and construction of infrastructure, the surtax proceeds may not be used to purchase ambulances and radios for emergency medical services or automobiles and radios for the sheriff's department....
...) Mandates imposed by the Growth Management Act; (h) Public safety. 2 The county proposes using the surtax proceeds to purchase certain equipment for the emergency medical services and sheriff's department such as ambulances, automobiles and radios. Section 212.055 (2), F.S., authorizes the governing body of a county to levy a discretionary sales surtax pursuant to ordinance enacted by a majority of the members of the county governing body and approved by a majority of the county electors voting in a referendum on the surtax....
...onstruct infrastructure and to acquire land for public recreation or conservation or protection of natural resources." 4 The statute prohibits the use of the proceeds or any interest earned thereon "for operational expenses of any infrastructure." 5 Section 212.055 (2)(d)2., F.S., defines "infrastructure" to mean "any fixed capital expenditure or fixed capital costs associated with the construction, reconstruction, or improvement of public facilities which have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto." The terms "fixed capital expenditure" and "fixed capital costs" are not defined in s. 212.055 (2), F.S., nor do such provisions appear to be defined elsewhere in the Florida Statutes....
...6 "Fixed capital" has been defined to mean the capital invested in fixed assets (land, buildings, machinery) 7 or capital that is durable in character (such as buildings and machinery) and can be used over an extended period of time. 8 An examination of the legislative history surrounding the enactment of s. 212.055 (2), F.S., 9 indicates that the statute was enacted to provide a means of meeting the tremendous strains placed upon the infrastructure of local government by the influx of people moving into this state....
...216.011 (1)(v), F.S., to mean "equipment, fixtures, and other tangible personal property of a nonconsumable and nonexpendable nature . . . ." This office has stated that the furnishing of an automobile constitutes an operating capital outlay as defined in s. 216.011 , F.S. 14 Moreover, s. 212.055 (2)(d)2., F.S., in defining "infrastructure" refers to fixed capital expenditures or costs associated with the "construction, reconstruction, or improvement" of "public facilities" which have a life expectancy of five or more years....
...ure surtax may not be used to purchase equipment such as ambulances, automobiles and radios for emergency medical services and the sheriff's department. RAB/tjw 1 See , Escambia County Ordinance 92-10. 2 Section 8, Escambia County Ordinance 92-10. 3 Section 212.055 (2)(a), F.S. 4 Section 212.055 (2)(d)1., F.S. 5 Section 212.055 (2), F.S., was amended by Ch....
...ture in the fixed capital outlay appropriation category. The above definition thus expressly includes equipment necessary to operate a new or improved facility, when appropriated by the Legislature in the fixed capital outlay appropriation category. Section 212.055 (2), F.S., in limiting the use of proceeds to the financing, planning and construction of infrastructure, expressly prohibits the proceeds being used for operational expenses of such infrastructure....
Mr. John G. Hubbard Dunedin City Attorney Post Office Box 1178 Dunedin, Florida 34698-1178 Dear Mr. Hubbard: May the City of Dunedin use proceeds from the Local Government Infrastructure Surtax, under s. 212.055 (2), F.S., to pay debts incurred prior to referendum approval for the levy of the surtax....
...You wish to know if the proceeds from the levy of a local infrastructure surtax passed by referendum approval in November 1989 and effective February 1, 1990 through January 31, 2000, may be used to service the debt incurred for these projects prior to passage of the surtax. Section 212.055 (2), F.S., authorizes the governing authority of each county to levy a discretionary sales surtax of 0.5 or 1 percent pursuant to an ordinance enacted by a majority of the members of the governing body and approved by a majority of the electors of the county voting in a referendum on the surtax....
...The proceeds of the surtax and any interest accrued thereon shall be used "to finance, plan, and construct infrastructure." 1 Furthermore, the statute provides that "[n]either the proceeds nor any interest accrued thereto shall be used for operational expenses of any infrastructure." 2 Section 212.055 (2)(e), F.S., provides that "[c]ounties and municipalities receiving proceeds under the provisions of this subsection may pledge such proceeds for the purpose of servicing new bond indebtedness incurred pursuant to law." This office, in AGO 88-59, concluded that the proceeds received under the provisions of s. 212.055 , F.S., can be pledged only for the service of new debt, thereby precluding their use to refund or pay off a bond indebtedness incurred prior to the enactment of the statute....
...f the surtax." 5 In light of the above, the City of Dunedin may not use the proceeds from the levy of a surtax to service debt or bond indebtedness incurred prior to approval of the surtax. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 Section 212.055 (2)(d)1., F.S. See, s. 212.055 (2)(d)2., F.S., defining "infrastructure," for purposes of this section, to mean "any fixed capital expenditure or fixed capital costs associated with the construction, reconstruction, or improvement of public facilities which have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto." 2 Section 212.055 (2)(d)1., F.S. 3 See, AGO 88-59. 4 Cf., s. 212.055 (2)(d)1., F.S., providing that "[c]ounties, as defined in s....
...reen Cove Springs, Florida 32043 Dear Mr. Keene: As clerk of the circuit court, 1 you ask substantially the following question: Are vehicles purchased with the proceeds of the discretionary local option infrastructure sales surtax levied pursuant to section 212.055 (2)(d), Florida Statutes, required to have a life expectancy of at least five years? In sum: Section 212.055 (2)(d), Florida Statutes, expressly authorizes the use of the proceeds of the discretionary local option infrastructure sales surtax to be used for the purchase of a fire department vehicle, emergency medical service vehicle, sheriff's office or police department vehicle or any other vehicle without regard to the life expectancy of such vehicle. Section 212.055 (2), Florida Statutes, authorizes the governing body of a county to levy a discretionary sales surtax pursuant to an ordinance enacted by the majority of the county electors voting in a referendum on the surtax....
...d for public recreation or conservation or protection of natural resources. . . ." 5 The statute prohibits the use of the surtax proceeds or any interest earned thereon "for operational expenses of any infrastructure." 6 The 1993 Legislature amended section 212.055 (2)(d)2. Fla. Stat., which defines the term "infrastructure." 7 As amended, section 212.055 (2)(d)2., provides: a....
...cessary to outfit the vehicles; and any equipment that has a life expectancy of at least 5 years. The bill further ratifies purchases of such vehicles and equipment prior to July 1, 1993. 8 In light of the above, I am of the opinion that pursuant to section 212.055 (2)(d)2.b., Florida Statutes, the proceeds of the discretionary local option infrastructure sales surtax may be used for the purchase of such vehicles as a fire department vehicle, emergency medical service vehicle, and sheriff's offi...
...(When not otherwise provided by county charter or special law approved by vote of the electors, the clerk of the circuit court shall be ex officio clerk of the board of county commissioners, auditor, recorder and custodian of all county funds). 2 See, s. 212.055 (2)(a)1., Fla. Stat. (1993). 3 Section 212.054 (4)(a), Fla. Stat. (1993). 4 Section 212.055 (2)(c) and (d), Fla. Stat. (1993). 5 Section 212.055 (2)(d)1., Fla....
...The Council took this action in response to a state
law enacted in March 2016, which authorized counties to pass
ordinances allowing for the levy of a one-half-cent pension liability
sales surtax. See ch. 2016-146, § 2, Laws of Fla. 1 The Governor
approved the law on March 25, 2016, and it took effect on July 1,
2016. See §§ 212.055(9), 112.64(6), Fla....
...preconditions the City must meet to move forward with such a
surtax. It says that to adopt a surtax dedicated solely to reducing
unfunded pension liabilities, the City must (1) permanently close
up to three underfunded defined benefit retirement plans, see
§ 212.055(9)(a)1.; (2) increase the employee contribution for those
2The parties agreed below that there were no disputed facts
and neither party relied on witnesses to make their case.
4
closed plans, see § 212.055(9)(a)2.; and (3) end the existing Better
Jacksonville half-cent sales tax, see § 212.055(9)(a)4-5. Each of
these preconditions comports with requirements set forth in
§ 212.055(9), which is the statute authorizing all such sales
surtaxes. See § 212.055, Fla....
...second sentence also provides timing information related to the
surtax proposal. It informs voters that the tax would end “upon the
elimination of the unfunded pension liability or in 30 years
maximum.” This timing-related fact is partly drawn from
§ 212.055(9)(f), which provides for the termination of pension
liability sales surtaxes when a county reaches or exceeds an
actuarial funding level at 100% for the plans or systems funded by
the surtax, “or December 31, 2060, whichever occurs firs...
...Appellants argue, it is not affirmatively misleading to inform
voters, in accordance with one of the statutory preconditions, that
minimum contributions will generally increase under the measure
to a fixed 10%-or-more minimum contribution for employees in
these plans. See § 212.055(9)(a)2., Fla....
...th care provider? In sum: The Town of Century may use its share of the proceeds of the local government infrastructure surtax to acquire and/or renovate a building to be used to provide primary health care to indigent municipal residents. Nothing in section 212.055 (2), Florida Statutes, makes the expenditure of surtax funds dependent upon reaching a particular stage of contract negotiations with a provider for performing health care services at the designated public facility....
...VIII , Florida Constitution. 2 Thus, this office has stated that a county or municipality has no home rule powers with respect to the levy of taxes, but must be able to point to constitutional or statutory authority in exercising its taxing power. 3 Section 212.055 , Florida Statutes, as amended, is a general law authorizing the imposition of a discretionary sales surtax....
...Subsection (2) of the statute authorizes counties to levy a local government infrastructure surtax under precisely defined conditions. These conditions prescribe the rates of taxes, the uses for the revenue raised by the taxes, and the procedure to be followed for approving the taxes. Section 212.055 (2)(a)1., Florida Statutes, provides that the governing authority in each county may levy a discretionary sales surtax of 0.5 percent or 1 percent....
...eation, conservation, or protection of natural resources and to finance the closure of county-owned or municipally-owned solid waste landfills that are already closed or are required to close by order of the Department of Environmental Protection. 5 Section 212.055 (2)(b), Florida Statutes, provides in part: "A statement which includes a brief general description of the projects to be funded by the surtax and which conforms to the requirements of s....
...a tourist development tax could only be used to accomplish the purposes set forth in the original plan for tourist development and could not be expended for the purposes set forth in a new ordinance or considered in a new tourist development plan. 7 Section 212.055 (2), Florida Statutes, providing that the ballot must contain a general description of the projects to be funded by the local government infrastructure surtax, would appear to limit the expenditure of revenues from such surtax to those projects described on the ballot....
...on, reconstruction, or improvement of public facilities which have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto. 11 (e.s.) The legislative history for the enactment of section 212.055 (2), Florida Statutes, indicates that the statute was intended to provide a means of meeting the tremendous strains placed upon the infrastructure of local government by the influx of people moving into this state....
...spoil disposal sites for maintenance dredging in waters of the state." 16 (e.s.) Thus, a number of statutes recognize health systems and facilities as coming within the scope of the term "public facilities." Based on the use of the terms "infrastructure" and "public facilities" in section 212.055 (2), Florida Statutes, and the meanings of those terms, it is my opinion that the Town of Century my use its share of the proceeds of the local government infrastructure surtax to acquire and/or renovate a building to be used to provide primary health care to indigent municipal residents. This conclusion assumes that the terms of any referendum to be approved by the voters or already approved by the voters contains a general description of the purposes for which the tax will be used which would accommodate such use. Nothing in section 212.055 (2), Florida Statutes, conditions the expenditure of surtax funds on reaching a particular stage of contract negotiations with a provider for performing health care services at the designated public facility....
...on newly annexed property, in absence of constitutional or statutory authority allowing such action); 87-45(1987) and 84-65 (1984) (units of local government have no inherent power to impose taxes; the taxing power must be derived from the state). 4 Section 212.055 (2)(c), Fla. Stat., as amended by s. 33, Ch. 2001-60 , Laws of Fla. 5 Section 212.055 (2)(d)1., Fla. Stat. And see , s. 212.055 (2)(e), Fla....
...Att'y Gen. Fla. 86-39 (1986), 82-54 (1982), and 77-26 (1977). See also , 85 C.J.S. Taxation s. 1057(b), p. 646 (taxes levied and collected for particular purposes, cannot ordinarily be legally utilized for, or diverted to, any other purpose). 8 Compare , s. 212.055 (2)(g)2., Fla....
...e date of the act that imposed the surtax before July 1, 1992, to use the proceeds and interest for any public purpose provided certain conditions are met, including the amendment to the surtax ordinance. 9 See , Op. Att'y Gen. Fla. 00-06 (2000). 10 Section 212.055 (2)(d)1., Fla. Stat. 11 Section 212.055 (2)(d)2.a., Fla....
...amendment governing the use and distribution of surtax proceeds. See id. art. V,
§ 3(b)(5).
-2-
The circuit court based its invalidation of portions of the charter amendment
on a conflict between the amendment and section 212.055(1), Florida Statutes
(2018), the statute authorizing enactment of the local transportation surtax by
referendum, which specifically grants the county commission discretion
concerning the application of surtax proceeds within the st...
...-
judgment to the extent that it upholds any portion of the charter amendment, and
we reverse the bond validation judgment, which necessarily falls with the
invalidation of the surtax.
II. The Surtax Statute
Section 212.055(1)(a) authorizes charter counties to “levy a discretionary
sales surtax, subject to approval by a majority vote of the electorate of the county
or by a charter amendment approved by a majority vote of the electorate of the
county.” The discretionary surtax may be levied at a rate “up to 1 percent,”
§ 212.055(1)(b), and any “proposal to adopt a discretionary sales tax . . . must be
approved in a referendum held at a general election,” § 212.055(1)(c)1. Of crucial
importance to the issues presented in this case is the provision of section
212.055(1)(d) that the “[p]roceeds from the surtax shall be applied to as many or
as few of the uses enumerated” specifically in the statute “in whatever combination
the county commission deems appropriate.” (Emphasis added.) A wide range of
permitted transportation related uses are set forth in subsections 1 through 4 of
section 212.055(1)(d).
The statutory provisions related to the surtax must be viewed against the
backdrop of the specific recognition in the Florida Constitution of the Legislature’s
authority over taxation in the state....
...categories of “transportation improvements throughout Hillsborough County.” Id.
§ 11.01. In connection with this broadly stated purpose, article 11 states that “[t]he
proceeds of the surtax shall be distributed and disbursed in compliance with
[section 212.055(1), Florida Statutes,] and in accordance with the provisions of . . .
article 11.” Id.
-5-
The provision establishing the levy of the surtax specifies that all proceeds
of the tax “shall be expended only as permitted by this article 11, [section
212.055(1), Florida Statutes], and in accordance with the purpose set forth” in the
amendment....
...ompetent
jurisdiction to be an impermissible use of [s]urtax [p]roceeds, the
funds allocated to such impermissible use shall be expended by the
applicable [a]gency on any project to improve public transportation
permitted by [section 212.055(1), Florida Statutes,] and this Article.
Id....
...revenues to various permitted uses. Under the statute, “[p]roceeds from the surtax
shall be applied to as many or as few of the uses enumerated” specifically in the
statute “in whatever combination the county commission deems appropriate.”
§ 212.055(1)(d), Fla....
...Most saliently, this statutory provision is inconsistent
with the provisions in sections 11.05, 11.06, 11.07, 11.08, 11.09 and 11.10 of
article 11, which together establish a detailed scheme governing and enforcing the
distribution and use of surtax proceeds. These provisions of article 11 “cannot
coexist” with section 212.055(1)(d)....
...conflict between article 11 and the statute. The magic does not work.
It is not reasonable to read article 11 provisions such as section 11.01—
which requires that “proceeds of the surtax . . . be distributed and disbursed in
compliance with [section 212.055(1), Florida Statutes,] and in accordance with the
provisions of ....
...article 11, it is most
reasonable to understand the references to the surtax statute in section 11.01 and
elsewhere in article 11 as designed to ensure that funds only be applied to uses
within the scope of the uses enumerated in the statute. See § 212.055(1)(d)1.–4.,
Fla....
...isions of the surtax statute.
-16-
Article 11’s elaborate scheme to control the distribution and use of surtax
proceeds cannot be reconciled with the authority granted to the county commission
by section 212.055(1)(d)....
...Thornton Sumter County Attorney 209 North Florida Street Bushnell, Florida 33513 Dear Mr. Thornton: You have asked substantially the following question: Is Sumter County authorized to use the proceeds of a discretionary local government infrastructure surtax levied pursuant to s. 212.055 (3), F.S., to refund or pay off a previously incurred bond indebtedness for construction of the county jail? In sum: Section 212.055 (3), F.S., requires that counties receiving proceeds under the provisions of this statute pledge such proceeds for servicing new bond indebtedness which would preclude Sumter County from using these proceeds to refund or pay off a bond indebtedness incurred prior to enactment of the statute....
...Prior to July 1, 1987, 1 Sumter County issued $5,000,000.00 in bonds for construction of a new jail. You have asked whether, if the people of Sumter County approved the levy of such tax by referendum, the proceeds from a discretionary local government infrastructure surtax levied pursuant to s. 212.055 (3), F.S., could be used to pay off these bonds. Section 212.055 (3), F.S., authorized the imposition of a local government infrastructure surtax by a county governing authority for a period of 15 years from the date of the levy....
...earned thereon must be expended within the county "to finance, plan, and construct infrastructure." 3 The statute provides that "[n]either the proceeds nor any interest accrued thereto shall be used for operational expenses of any infrastructure." 4 Section 212.055 (3)(g), F.S., states "[c]ounties and municipalities receiving proceeds under the provisions of this subsection may pledge such proceeds for the purpose of servicing new bond indebtedness incurred pursuant to law." (e.s.) When the lang...
...Thus, I cannot conclude that Sumter County is authorized to pay off or refund a bond indebtedness incurred prior to July 1, 1987, for the construction of the county jail with the proceeds of a duly adopted local government infrastructure surtax imposed pursuant to s. 212.055 (3), F.S. 8 Sincerely, Robert A. Butterworth Attorney General (gh) 1 The effective date of s. 212.055 (3), F.S., was July 1, 1987. See, s. 9, Ch. 87-239, Laws of Florida. 2 Section 212.055 (3)(a), F.S. 3 See, s. 212.055 (3)(f)2., F.S., which defines "infrastructure" as "any fixed capital expenditure or fixed capital costs associated with the construction, reconstruction, or improvement of public facilities which have a life expectancy of 5 or more years and any land acquisition, land improvement, design, and engineering costs related thereto." 4 Section 212.055 (3)(f)1., F.S....
...Dear Sheriff Lowman: You ask substantially the following question: Is the purchase of a sheriff's office vehicle and the equipment necessary to outfit the vehicle, utilizing funds derived from the proceeds of a discretionary sales surtax pursuant to section 212.055 (2)(d)2.b., Florida Statutes, as created by section 3, Chapter 93-222, Laws of Florida, within the sheriff's budget authority? In sum: The proceeds of a discretionary local option infrastructure sales surtax levied pursuant to section 212.055 (2)(d)2.b., Florida Statutes, which have been designated for funding a sheriff's office vehicle and the equipment necessary to outfit the vehicle for its official use, are within the budget authority of the Board of County Commissione...
...g, and setting of salaries of such personnel . . . ." However, the independence of the sheriff with regard to money within the annual budget does not extend to the direction of county funds collected and deposited into the county's budgetary fund. 3 Section 212.055 (2), Florida Statutes, authorizes the governing body of a county to levy a discretionary sales surtax pursuant to an ordinance enacted by a majority of the county electors voting in a referendum on the surtax. 4 The tax authorized under section 212.055 , Florida Statutes, is administered, collected, and enforced by the Department of Revenue using the same procedures used for general state sales tax....
...of the discretionary local option infrastructure sales surtax could be used for such items as ambulances and radios for emergency medical services and for automobiles and radios for the sheriff's department. The opinion concluded that "[i]nasmuch as s. 212.055 (2), F.S., limits the use of the proceeds from the local government infrastructure surtax to financing, planning and construction of infrastructure, the surtax proceeds may not be used to purchase ambulances and radios for emergency medical services or automobiles and radios for the sheriff's department." The 1993 Legislature amended section 212.055 (2)(d)2., Florida Statutes, to create subsection 2.b....
...ly authorized under the terms of the amended statute. However, the legislative amendment does not authorize the administration of these funds separately or in a different manner from the funds generally collected for other infrastructure needs under section 212.055 (2), Florida Statutes. Discretionary sales surtax funds collected under the authority of section 212.055 (2), Florida Statutes, are deposited into the county's budgetary fund, as are other local government infrastructure surtax revenues, 10 and it is the county commission that has authority over the appropriation and expenditure of these funds....
...ed by the Department of Corrections). 2 Id . at 196. 3 Cf., Op. Att'y Gen. Fla. 92-81 (1992), discussing the expenditure of discretionary local opinion infrastructure sales surtax moneys. And see , Ch. 129 , Fla. Stat., relating to county budgets. 4 Section 212.055 (2)(a)1., Fla. Stat., as amended by s. 3, Ch. 93-222, Laws of Florida. 5 See , s. 212.054 (4)(a), Fla. Stat. 6 Section 212.055 (2)(c) and (d), Fla. Stat. 7 Section 212.055 (2)(d)1., Fla. Stat. 8 Id . 9 See, s. 3, Ch. 93-222, Laws of Florida. 10 See , s. 212.055 (2)(d)1., Fla....
...Smits School Board Attorney Monroe County School Board Post Office Box 1788 Key West, Florida 33040 Dear Mr. Smits: On behalf of the Monroe County School Board, you have asked for my opinion on substantially the following questions: 1. When does the freeze on non-capital local school property taxes required by section 212.055 (6)(d), Florida Statutes, become effective? 2. Can the requirement of a freeze on non-capital local school property taxes be avoided by the simultaneous adoption of a school capital outlay surtax pursuant to section 212.055 (6), Florida Statutes, and an operating budget referendum adopted pursuant to section 1011.71 , Florida Statutes, which would provide additional non-capital funding for school budgetary needs? The Monroe County School Board enacted a...
...pire on December 31, 2005. In order to plan for the remainder of the capital improvement projects necessary to complete the district's capital program, the district has decided to conduct a referendum in March 2004 to continue the surtax pursuant to section 212.055 , Florida Statutes....
...n, therefore, results from a constitutional authorization to school boards, implemented by statute, rather than the exercise of home rule powers pursuant to section 1001.32 (2), Florida Statutes (formerly section 230.03(2), Florida Statutes 2001). 1 Section 212.055 (6)(a), Florida Statutes, authorizes the school board of each county to levy a discretionary sales surtax at a rate not to exceed 0.5 percent....
...." 2 Neither the proceeds of the surtax nor any accrued interest may be used for operational expenses. Effective concurrently with the legislative authorization to impose a school capital outlay surtax, the Legislature requires a mandatory freeze on the millage rate of non-capital local school property taxes. Section 212.055 (6)(d), Florida Statutes, specifically provides: "Any school board imposing the surtax shall implement a freeze on noncapital local school property taxes, at the millage rate imposed in the year prior to the implementation of the surtax, for a period of at least 3 years from the date of imposition of the surtax. This provision shall not apply to existing debt service or required state taxes." You have asked when the freeze imposed pursuant to section 212.055 (6)(d), Florida Statutes, takes effect....
...in any other way. 4 Thus, a school board has no discretion in the matter of imposing a freeze on non-capital local school property taxes in the event a school capital outlay surtax is adopted. With regard to administration of the taxes authorized by section 212.055 , Florida Statutes, this section requires that "[t]axable transactions and administrative procedures shall be as provided in s....
...se or decrease in the rate of any discretionary sales surtax shall take effect on a date other than January 1. No discretionary sales surtax shall terminate on a day other than December 31." 6 Thus, a school capital outlay surtax imposed pursuant to section 212.055 (6), Florida Statutes, must take effect on January 1 following its approval by the voters and a freeze on non-capital local school property taxes that is effective "from the date of imposition of the surtax" would also be effective on that date....
...be frozen at the millage rate imposed in 2005. Question Two You have also asked whether the requirement of a freeze on non-capital local school property taxes may be avoided by the simultaneous adoption of a school capital outlay surtax pursuant to section 212.055 (6), Florida Statutes, and an operating budget referendum adopted pursuant to section 1011.71 (6), Florida Statutes, which would provide additional non-capital funding for school budgetary needs....
...9(b), Art. VII of the State Constitution. Any such levy shall be for a maximum of 4 years and shall be counted as part of the 10-mill limit established in s. 9(b), Art. VII of the State Constitution. . . ." As discussed in my response to Question One, section 212.055 (6), Florida Statutes, requires that, upon adoption of a school capital outlay surtax, non-capital local school property taxes must be frozen at the rate imposed in the year prior to implementation of the surtax....
...te imposed in 2005. The school board may not simultaneously (that is, both to become effective on January 1, 2006) enact a millage referendum of up to 2 mills in accordance with section 1011.71 , Florida Statutes, to avoid the freeze requirements of section 212.055 (6), Florida Statutes, as the legislative directive for a freeze is clearly expressed. 7 The school board may not do indirectly that which it is precluded from doing directly by section 212.055 (6), Florida Statutes. 8 Thus, it is my opinion that the Monroe County School Board may, with the approval of the voters, impose a school capital outlay surtax pursuant to section 212.055 (6), Florida Statutes, which will become effective January 1, 2006....
...taneously with the school capital outlay surtax. However, the school board may, with voter approval, raise the millage rate for non-capital local school property taxes prior to January 1, 2006, so that the resultant freeze on this millage imposed by section 212.055 (6), Florida Statutes, will be at the higher rate....
...are found in ss. 1 [a] and 9 [a], Art. VII , Fla. Const., and such laws as may be enacted by the Legislature); 79-26 (1979) (municipality has no home rule powers with respect to the levy of excise or non-ad valorem taxes and exemptions therefrom). 2 Section 212.055 (6)(c), Fla....
...Sea Isle Hotel, 56 So.2d 341 , 342 (Fla. 1952); Thayer v. State, 335 So.2d 815 , 817 (Fla. 1976). 5 And see, section 212.054 (1), Florida Statutes, which provides that "[n]o general excise tax on sales shall be levied . . . unless specifically authorized in s. 212.055 ....
...Gaffney and Mr. Snow: On behalf of the Hernando County School Board and the Hernando Board of County Commissioners, respectively, you ask the following question: Where a school board has elected to levy a sales surtax subject to voter approval pursuant to section 212.055 (7), Florida Statutes, does the school board or the governing body of the county have the authority to determine the date for a referendum? In sum: As the Legislature has imposed on the board of county commissioners the responsibility of placing the issue on the ballot, it appears that the county commission would set the date for the referendum. The county, however, should work together with the school board to determine a date that is amenable to both governmental entities. Section 212.055 (7), Florida Statutes, authorizes the school board of each county to levy a discretionary sales surtax at a rate not to exceed 0.5 percent....
...to paragraph (a), but may not take effect until at least 60 days after the date of approval by the electors of the resolution[.]" 2 According to your letter, the Hernando County School Board wishes to levy a school capital outlay surtax pursuant to section 212.055 (7), Florida Statutes....
...The county commissioners, however, wish to have the issue placed on the November general election ballot. While acknowledging that it is obligated to place such a referendum on the ballot, the county commission argues that it has the authority to determine the date of the referendum. Subsection (b) of section 212.055 (7) provides in part: "The resolution shall include a statement that provides a brief and general description of the school capital outlay projects to be funded by the surtax....
...primary election. Florida courts have recognized that those officers responsible for setting the date of a special election may exercise some discretion in setting such dates. 4 An examination of the legislative history surrounding the amendment of section 212.055 , Florida Statutes, to authorize school districts to levy an optional sales surtax failed to reveal the intent of the Legislature on this issue. 5 Unlike other statutes that clearly authorize a school district to call a referendum or to direct the county commission to call such an election, 6 section 212.055 (7), Florida Statutes, merely provides that the governing body of the county is responsible for placing the resolution on the ballot....
...e that is amenable to that governmental entity. Moreover, in light of the controversy that this issue appears to have engendered, you may wish to seek judicial or legislative clarification. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 212.055 (7)(d), Fla. Stat. 2 Section 212.055 (7)(c), Fla....
discretionary sales surtax levied pursuant to section 212.055(2), Florida Statutes (1998 Supplement), be
This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.
