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HomeMy WebLinkAboutHandouts_Workshop_Tab 03_12/03/2009 (2)~3_ /w ~n rii ~ hm m `tsurate with the valuation increases. e s grew to match demand �007 statutory changes cut budgets from 0% based on previous performance 10 000,000 PBCFR reduction have been $30,000,000 fiull 9%) -Tamar 2008 Constitutional amendmentl: $25K homes�ead exemption, 25K TPP exemption, non - homestead cap, and portability — $13,000,000 reduction l2/3/2009 n ~~ ~ ~ /~ 6A°`~i ~: ~ rlf~ Equals Disaster 12/3/2009 No Text Fire Rescue Sur Tax Bill Section 2. This act shall take effect July 1, 2009. ________________ T I T L E AMENDMENT =_______________ And the title is amended as follows: Delete lines 68-79and insert: amending s. 212.055, F.S.; authorizing certain counties to levy, by ordinance, a surtax for emergency fire rescue services and facilities under certain circumstances; requiring a referendum; providing for a referendum statement; providing for distribution of surtax proceeds; providing distribution requirements; providing for interlocal agreements; providing requirements for such agreements; providing requirements for reducing ad valorem tax levies for fire rescue services; providing terms and procedures for establishing the millage rates, maximum amounts of the surtax that may be reserved for potential future collection shortfalls, carrying forward overages in collections for the reduction of next year's ad valorem taxes;_providing additional requirements for distribution of proceeds from the surtax; providing that certain municipalities and independent special districts are not eligible to receive proceeds from the surtax; clarifying the requirements as it relates to counties with independent special fire control and rescue districts Be it enacted by the Legislature of the State of Florida: Fire Rescue Sur Tax Bill Section 1.Subsection (8) is added to section 212.055, Florida Statutes, to read: 212.055Discretionary 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. Legislative intent Section • (a)The governing authority of a county, other than a county that has imposed two separate discretionary surtaxes without expiration may, by ordinance, ley rya 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 extinguishin_ 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. `~. Qualifications to Levy tax "without expiration" (Carves our Madison and Dade Counties) Definition of Emergency Fire Services n the adoation inan n the ballot by the enacting the orginan ordinance will take E electors of the county votin~q in a referendum held for such purpose. The referendum shall be placed on the ballot of a regularly scheduled election. The ballot for the referendum must conform to the _ requirements of s. 101.161. The interlocal agreement required under paragraph (d) is a condition precedent to holding the referendum. ~. ~ Ballot Procedures Defined ILA Precedent to an Election ~c~Pursuant to s. 212.054(4), the DOR Fee acknowledged No change from existing fee structure 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 the participatincLjurisdictions that have entered into an interlocal agreement with the county under this subsection. The county may also charge an administrative fee for receiving and distributing the surtax in the amount of the actual costs incurred, not to exceed 2 percent of the D.O.R. Distribution Process County Max fee actual costs not to exceed 2% surtax collected. (d)The county governing authority must develop and execute an interlocal agreement with participatincLjurisdictions, which are the governing bodies of municipalities, dependent special districts, independent special districts, or municipal service taxing units that provide emergency fire and rescue services within the county. The interlocal agreement must include a majority of the service providers in the county. 1.The interlocal agreement shall only specify that: a.The amount of the surtax proceeds to be distributed by the county to each participating jurisdiction is based on the actual amounts collected within each participatingiurisdiction as determined by the Department of Revenues population allocations in accordance with s. 218.62; or b.lf a county has special fire control districts and rescue districts within its boundary, the counter shall distribute the surtax proceeds among the countLr and the participating municipalities or special fire control and rescue districts based on the proportion of each entit~penditures of ad valorem taxes and non-ad valorem assessments for fire control and emergency rescue services in each of the immediately preceding 5 fiscal years to the total of the expenditures for all participating entities. County to Develop ILA ~~ ~~ ILA includes Majority of the "Service Providers" Scope of the ILA and the funding options Funding distribution Required for Counties with Special Districts 2.Each participating jurisdiction shall agree that if a participating jurisdiction is requested to provide personnel or equipment to any other service provider, on a long-term basis pursuant to an interlocal agreement, the jurisdiction providing the service is entitled to payment from the requestn service provider from that providers share of the surtax proceeds for all costs of the equipment or personnel. (e)Upon the and initiation of c and any participa~ entering into the i shall reduce the any non-ad valorE control and emery in its next and subsequE the estimated amount o provided by the surtax. urtax taking of actions, a coui ~ jurisdiction ~rlocal agreem valorem tax le assessment f icv rescue ser nue Collections from other agencies under long term agreements r Mandatory Reduction of the Ad e valorem collections - "Revenue Neutrality (f)Use of surtax proceeds 1 authorized under this subsection does not relieve a local government from complying with the provisions of 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 collections in an fiscal ear projected v v any surplus distribution shall be used to further reduce ad valorem taxes in the J next fiscal near. These proceeds shall be applied as a rebate to the final millage, after the TRIM notice is completed in accordance with this provision. (g)Municipalities special fire control and rescue districts, and contract service providers that do not enter into ai interlocal agreement are not entitled to receive a portion of the proceeds of the ~i,rtax collected under this subsection any are not required to reduce ad valorem taxes or non-ad valorem assessments pursuant to paragraph (e). Reserves, Caps, and Accounting procedures preserved; underfunding addressed Mandatory reduction of next years ad- valorem required with overage TRIM procedure defined Non-participants revenue split r -~ (h)The provisions of sub-subparagraph (d)1.a. and subparagraph (d)2. do not apply if: 1.There is an interlocal agreement with the county and one or more participating jurisdictions which prohibits one or more jurisdictions from providing the same level of service for prehospital emergency medical treatment within the prohibited participatingjurisdictions boundaries; or 2.The county has issued a certificate of public convenience and necessity or its equivalent to a county department or a dependent special J d' t ' t f th t Collier County 3rd service EMS language is ric o e coun y. Surtax collections shall be initiated on January 1 of the year following a successful referendum in order to coincide with s. 212.054(5). (i) 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. Effective FY after referendum (DOR recommendation) Reedy Creek Exemption language Section 2.This act shall take effect July 1, 2009. Proposed Max Millage Post TRIM notice Set Final Millage Collect Actual remaining taxes No Text