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 TRANSIT SYSTEM SURTAX.
(a) Each charter county which adopted a charter prior to June 1,
1976, and each county the government of which is consolidated with that of one
or more municipalities, 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) The proposal to adopt a discretionary sales surtax as provided in
this subsection and to create a trust fund within the county accounts shall be
placed on the ballot in accordance with law at a time to be set at the
discretion of the governing body.
(d) Proceeds from the surtax shall be:
1. Deposited by the county in the trust fund and shall be used only
for the purposes of development, construction, equipment, maintenance,
operation, supportive services, including a countywide bus system, and related
costs of a fixed guideway rapid transit system;
2. Remitted by the governing body of the county to an expressway 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, or 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; or
3. For each county, as defined in s. 125.011(1), used for the
development, construction, operation, or maintenance of roads and bridges in
the county; for the expansion, operation, and maintenance of an existing bus
system; or for the payment of principal and interest on existing bonds issued
for the construction of fixed guideway rapid transit 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, roads, or
bridges.
(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:
AGAINST thecent sales tax
[Footnote 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.
(d)
1. The proceeds of the surtax authorized by this subsection and any
interest accrued thereto shall 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, to finance, plan,
and construct infrastructure and to acquire land for public recreation or
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. Any use of such proceeds or interest for purposes of landfill
closure prior to July 1, 1993, is ratified. Neither the proceeds nor any
interest accrued thereto shall be used for operational expenses of any
infrastructure, except that any county with a population of less than 50,000
that is required to close a landfill by order of the Department of
Environmental Protection may use the proceeds or any interest accrued thereto
for long-term maintenance costs associated with landfill closure. Counties, as
defined in s. 125.011(1), may, in addition, use the proceeds to retire or
service indebtedness incurred for bonds issued prior to July 1, 1987, for
infrastructure purposes.
2. For the purposes of this paragraph, "infrastructure" means:
a. 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.
b. A fire department vehicle, an emergency medical service vehicle,
a sheriff's office vehicle, a police department vehicle, or any other vehicle,
and such equipment necessary to outfit the vehicle for its official use or
equipment that has a life expectancy of at least 5 years.
(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. In no case may a jurisdiction
issue bonds pursuant to this subsection more frequently than once per year.
Counties and municipalities may join together for the issuance of bonds
authorized by this subsection.
(f) Counties and municipalities shall not use the surtax proceeds to
supplant or replace user fees or to reduce ad valorem taxes existing prior to
the levy of the surtax authorized by this subsection.
(g) Notwithstanding s. 212.054(5), the surtax must take effect on the
first day of a month, as fixed by the ordinance adopted pursuant to paragraph
(a), and may not take effect until at least 60 days after the date that the
referendum approving the levy is held.
(h)
1. Notwithstanding paragraph (d), a county that has a population of
50,000 or less on April 1, 1992, 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, 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.
(i) Notwithstanding any other provision of this section, a county
shall not levy local option sales surtaxes authorized in this subsection and
subsections (3), (4), (5), and (6) 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:
AGAINST thecent 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 s. 212.054(5), the surtax shall take effect on
the first day of a month, as fixed by the ordinance adopted pursuant to
paragraph (a). A surtax levied pursuant to a referendum shall not take effect
until at least 60 days after the date that the referendum approving the levy
is held.
(g) Notwithstanding any other provision of this section, a county
shall not levy local option sales surtaxes authorized in this subsection and
subsections (2), (4), (5), and (6) in excess of a combined rate of 1
percent.
(4) INDIGENT CARE SURTAX.
(a) The governing body in each county the government of which is not
consolidated with that of one or more municipalities, which has a population
of at least 800,000 residents and is not authorized to levy a surtax under
subsection (5) or subsection (6), may levy, pursuant to an ordinance either
approved by an extraordinary vote of the governing body or 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. Any county that levies the surtax authorized by this
subsection shall continue to expend county funds for the medically poor and
related health services in an amount equal to the amount that it expended for
the medically poor and related health services in the fiscal year preceding
the adoption of the authorizing ordinance.
(b) If the ordinance is conditioned on a referendum, 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) Notwithstanding s. 212.054(5), the sales surtax may take effect
on the first day of any month, as fixed by the ordinance adopted pursuant to
paragraph (a), but may not take effect until at least 60 days after the date
of adoption of the ordinance adopted pursuant to paragraph (a) or, if the
surtax is made subject to a referendum, at least 60 days after the date of
approval by the electors of the ordinance adopted pursuant to paragraph
(a).
(d) 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 paragraph (e). 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. 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 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, 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 rules of the
[Footnote 2] Health Care Cost Containment Board. The plan shall also include
innovative health care programs that provide cost-effective alternatives to
traditional methods of service delivery and funding.
(e) For the purpose of this subsection, the term "qualified
resident" 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; 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
3. Participating in innovative, cost-effective programs approved by
the authorizing county.
(f) 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; and
3. Disburse the funds, including any interest earned, to any
provider of health care services, as provided in paragraphs (d) and (e), upon
directive from the authorizing county.
(g) Notwithstanding any other provision of this section, a county
shall not levy local option sales surtaxes authorized in this subsection and
subsections (2) and (3) in excess of a combined rate of 1 percent.
(h) This subsection expires October 1, 1998.
(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 law at a time to be set at the discretion of the governing
body. 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) The county shall continue to contribute each year 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.
(e) 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) SMALL COUNTY INDIGENT CARE SURTAX.
(a) The governing body in each county that has a population of 50,000
or less on April 1, 1992, may levy, pursuant to an ordinance approved by an
extraordinary vote of the governing body, a discretionary sales surtax at a
rate of 0.5 percent. Any county that levies the surtax authorized by this
subsection shall continue to expend county funds for the medically poor and
related health services in an amount equal to the amount that it expended for
the medically poor and related health services in the fiscal year preceding
the adoption of the authorizing ordinance.
(b) Notwithstanding s. 212.054(5), the sales surtax may take effect
on the first day of any month, as fixed by the ordinance adopted pursuant to
paragraph (a), but may not take effect until at least 60 days after the date
of adoption of the ordinance.
(c) The ordinance adopted by the governing body providing for the
imposition of the surtax shall set forth a brief plan for providing health
care services to qualified residents, as defined in paragraph (d). 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. 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 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, and
require cost containment including, but not limited to, case management. It
shall 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 rules of the [Footnote 2] Health Care Cost Containment Board. The
plan shall also include innovative health care programs that provide
cost-effective alternatives to traditional methods of service delivery and
funding.
(d) For the purpose of this subsection, "qualified resident"
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; 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
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; and
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.
(f) Notwithstanding any other provision of this section, a county
shall not levy local option sales surtaxes authorized in this subsection and
subsections (2) and (3) in excess of a combined rate of 1 percent.
(g) This subsection expires October 1, 1998.
(7) SCHOOL CAPITAL OUTLAY SURTAX.
(a) Beginning July 1, 1995, 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 shall include a statement that provides a brief
and general description of the school capital outlay projects to be funded by
the surtax. The statement shall 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:
AGAINST THECENTS TAX
(c) Notwithstanding s. 212.054(5), the sales surtax may take effect
on the first day of any month, as fixed by the resolution adopted pursuant to
paragraph (a), but may not take effect until at least 60 days after the date
of approval by the electors of the resolution adopted pursuant to paragraph
(a).
(d) The resolution providing for the imposition of the surtax shall
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. 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 for the purpose of servicing 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.
(e) 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.
(f) 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.
History: s. 2, ch. 76-284; s. 5, ch. 82-154; s. 3, ch. 83-3; s. 1, ch. 84-373; s.
1, ch. 84-555; s. 25, ch. 85-180; s. 70, ch. 85-342; s. 8, ch. 87-99; s. 1,
ch. 87-100; s. 2, ch. 87-239; s. 12, ch. 87-548; s. 85, ch. 90-132; s. 4, ch.
90-203; s. 1, ch. 90-282; ss. 2, 3, ch. 91-81; s. 29, ch. 91-112; s. 2, ch.
91-418; s. 1, ch. 91-423; s. 148, ch. 92-279; ss. 1, 2, ch. 92-309; s. 55, ch.
92-326; s. 3, ch. 93-207; s. 3, ch. 93-222; s. 51, ch. 94-356; s. 1, ch.
95-258.
[Footnote 1] Note. Section 6, ch. 89-529, as amended by s. 1,
ch. 89-547, provides that "notwithstanding any provision of s.
212.055(2)(c), Florida Statutes, the proceeds of the surtax levied under s.
212.055(2), Florida Statutes, may be distributed pursuant to an interlocal
agreement entered into prior to December 1, 1989, between the county governing
authority, the school district in the county, and the municipalities
representing the majority of the county's municipal population in which
agreement a portion of such proceeds are shared with the school
district."
[Footnote 2] Note. Sections 82 and 83, ch. 92-33, provide for
the repeal of provisions establishing and relating to the Health Care Cost
Containment Board, and the transfer of the board's powers and duties to the
Agency for Health Care Administration.
