Item L2
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) 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 applied to as many or as few of the uses enumerated
below in whatever combination the county commission deems appropriate:
1. 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;
2. 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;
3. Used by the county for the development, construction, operation, and maintenance of
roads and bridges in the county; for the expansion, operation, and maintenance of bus and
fixed guideway systems; for the 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 and no more than 25 percent used for
nontransit uses; and
4. 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, 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.
(e) -
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.
(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 municipa
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
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
(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
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
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) 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 land for public recreation, conservation, or
protection of natural resources; 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.
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 and any related land acquisition, land improvement, design, and engineering costs.
b.
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.
2.
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
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.
(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. 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
paragr
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
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
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.
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 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), 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.
2. 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
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.
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
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) 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
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
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
397.311(41). 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 prior to 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 pla
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,
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 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:
FOR THE CENTS TAX
AGAINST THE CENTS TAX
(c) 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.
(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 subs
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
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 regularly scheduled
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
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 reve
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
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.
White paper on the financial impacts to Monroe County residents of the
Emergency Fire Rescue Services and Facilities Surtax
Introduction
Monroe County is unique in many ways, including its geography and economy. The county is
sparsely populated over a string of islands 120 miles in length. This presents cost challenges in
providing fire and rescue protection services. Insurance discounts favor all properties that are
within 5 miles of a fire station. With Monroe County’s geography and population densities, this
results in relatively few properties supporting the cost of each fire/rescue facility.
Florida Statute 212.055(8) enables counties to adopt a discretionary sales surtax ofup to one
percent to help fund emergency fire and rescue services, subject to approval by a majority of
qualified electors in a referendum. The statute requires any local government that receives
surtax revenues to lower its ad valorem tax levy and non-ad valorem assessments by the same
amount.
Like its geography, Monroe County is unique among Florida counties as to its economy.
Monroe County’s economy is far more dependent on tourism than that of any other Florida
county. It is estimated that in excess of 60% of all Monroe County sales tax revenues are
generated by tourists and visitors.
While the cost burden on property owners to fund fire rescue services is unusually high due to
the unique geographic factors, the capacity to provide fire/rescue services to the roughly 4
million visitors must still be in place. The visitors pay little for these necessary services.
Adoption of the Emergency Fire Rescue Services and Facilities Surtax will shift the cost burden
of funding fire/rescue services from the current status of essentially 100% residents / 0%
visitors to a ratio of roughly 40% residents / 60% visitors.
Financial Impacts
Adoption of the Fire/Rescue surtax will impact Monroe County residents in two ways. The
surtax will result in a reduction in property taxes for all property owners. At the same time, all
residents will pay more in sales taxes.
The tables belowsummarizethe2014financial impact on property owners in each of the 8
taxing districts within Monroe County. The following assumptions were used.
Assessed value of $350,000
One percent sales tax generates $34 million countywide
Countywidefire/rescue spending equals $29million
Ambulance revenues of $3 million are offset against fire/rescue spending
District Total Millage Fire/Rescue Fire/Rescue Fire/Rescue Fire/Rescue
or Municipal or Municipal Portion of Tax
MillageTax Muni Tax
(%)
*
Unincorp MC 10.10552.1403 $ 749 N/A $ 749
Ocean Reef 7.9652 0 0 N/A 0
Key Largo 8.7875 .8223 $ 288 N/A $ 288
Islamorada 10.02822.6459 $ 926 56% $ 519
Layton 12.11492.1403 $ 749 N/A $ 749
Key Colony Bch 9.6336 2.2513 $788 42 % $ 331
Marathon 9.6823 2.3000 $805 70% $ 564
Key West 9.9731 2.5908 $907 55 % $ 499
*
For Islamorada, Marathon and Key West, percentages determined by analysis of Annual Finance Reports filed
with the State CFO, per FL Statute 218. Key Colony Beach contracts with the City of Marathon for fire/rescue
services. Current fee is $550,000 per year, or approximately 42% of ad valorem levy.
The statue defines a distribution formula for the surtax revenues based upon the average of
five years historical spending on fire/rescue services in each district. A complete analysis of the
ultimate financial impact on each property owner is not possible due to unclear statute
language.
The Emergency Fire Rescue Services and Facilities Surtax statue requires any excess revenues
generated by the tax that exceed projected collections to be used to furtherreduce ad valorem
taxes in the next fiscal year. The statute does not define the projection to use. The DOR does
publish projections but the statute does not mandate the use of this projection. Nor does the
statute address the situation where projected collections exceed aggregate county-wide
fire/rescue expenditures. For Monroe County, projected collections will materially exceed
budgeted expenditures but, as the statute is written, the disposition of these excess funds
cannot be determined.
The final piece of the financial impact on the residents of Monroe County by the adoption of
the fire/rescue surtax is the added sales tax burden. The IRS publishes tables showing the
average sales tax paid per wage bracket. Using the median household income for Monroe
1
of $54,000as an example, this household will pay approximately $125 in additional
County
sales taxes per year as a result of the adoption of the surtax.
Although we cannot determine the ultimate financial impact of property owners in Monroe
County, the adoption of the fire/rescue surtax does result in a significant financial benefit for
virtually all property owners in Monroe County. Ocean Reef is a special situation. Their fire
rescue services are funded entirely bydonations and charges for service. Also, since they are
not a governmental entity, they would not be eligible for a direct distribution of the surtax
revenues. Property owners in Ocean Reefwill benefit from a reduction in county-wide millage.
Since the average property value in Ocean Reef is high relative to the rest of the County, this
financial benefit will not be negligible.
Madok, Kevin – Sr. Director of Strategic Planning
Monroe County BOCC
Key West, Florida
White paper on the financial impacts to Monroe County residents of the Emergency Fire Rescue Services and
Facilities Surtax
December, 2015
Revised January, 2016
1
U.S. Census Bureau; American Factfinder
MEMORANDUM
Office of the Monroe County Attorney
TO: Bob Shillinger, County Attorney
',
FROM: Cynthia L. Hall, Assistant County Attorney
DATE: June 17, 2015
SUBJECT: Fire Rescue Surtax
This memo provides information regarding the procedure by which Monroe County
could adopt a fire rescue surtax in accordance with Section 212.055(8), Fla. Stat., as amended by
1
HB 209 in the 2015 session of the Florida legislature.
1.Overview of the Surtax
The Emergency Fire Rescue Services and Facilities Surtax (“Surtax”) was originally
authorized in 2009 via Ch. 2009-182, Laws of Florida, and is now codified in Section
212.055(8). The Surtax may be leviedat the rate of up to one cent pursuant to an ordinance
enacted by a majority vote of the county’s governingbody, subsequently approved by voters in a
countywide referendum during a regularly scheduled election. The Surtax may only be levied by
2
a county that not yet imposed two separate discretionary surtaxes without expiration.(Section
212.055(8)(a)-(b), Fla. Stat.)
Section 212.055(8) was amended by the Florida legislature in the 2015 session via HB
209. The bill was presented to the Governor on June 1, 2015and signed into law on June 16,
2015.
The key points of the surtax are as follows:
1
HB 209 was passed with amendments by both the House and the Senate in April 2015and signed into law by the
Governor on June 16, 2015.The effective date of the bill is July 1, 2015.
2
According to the Florida Department of Revenue, a total of 65 counties are currently eligible to levy the Surtax.
;see also Office of Economic
See 2015LDSSrates.xls, available at: http://edr.state.fl.us/Content/revenues/index.cfm
and Demographic Research, 2014 Local Government Financial Information Handbook,at p. 193.According to the
same source, no counties have levied the surtax so far. However, one county (Duval) has passed an ordinance and
Managing DeputyGeneral Counsel Margaret Sidmanadvises that the county is ready to place a referendum on the
ballot for a general election.
Monroe County currently levies a one-cent local government infrastructure surtax per F.S. 212.055(2), with an
expiration date of December 31, 2033. In addition, the local school district levies a half-penny school district surtax
per F.S. 212.055(6), with a December 31, 2026 expiration. http://edr.state.fl.us/Content/local-
government/data/county-municipal/2015LDSSrates.pdf.
1
Funds raisedthrough the Surtaxcan be used for fire emergency medical services
and facilities (note however that the term “facilities” is not defined in the
3
statute);
The surtax must be approved in a referendum in a regularly scheduled general
4
election;
HB 209dispensed with the need for the ILAbetween participating jurisdictions,
previously required by F.S. 212.055(8). The proceeds must now be distributed
5
according to a statutory formula;and
Ad valorem taxes and non-ad valorem assessments must be reduced in the
participating jurisdictions by the same estimated amount of revenue to be raised
by the surtax.
2.Referendum
The Surtax can be collected beginning on January 1 of the year following a successful
referendum. Section 212.055(8)(i).
The referendum must be placed on a ballot of a regularly scheduled election. (Section
6
212.055(8)(b).) The next three county-wide upcoming regularly scheduled electionsare:
Presidential Preference Primary ElectionMarch 15, 2016
Primary Election........August 30, 2016
General Election........November 8, 2016
The ballot for the referendum must meet the following requirementsfrom Section 101.61,
Fla. Stat.:a ballot title of no more than 15 wordsand a ballot summary of no more than 75
7
words.The Supervisor of Elections advises that the ballot title and ballot summary should be
December 18, 2015
submitted to her office by no later than , for the March 2016 election.
The ordinance passed by the BOCC will take effect if the levy is approved by a majority
of electors voting in the referendum.
3.Distributionof Proceeds
The proceeds of the Surtax will be distributed by the Department of Revenue, less an
administrative fee that may be retained by the Department.The county must distribute the net
proceeds to the participating jurisdictions. The county may charge an administrative fee for
3
Section 212.055(8)(a), F.S.
4
Section 212.055(8)(b), F.S.
5
Section 212.055(8)(c), F.S.
6
http://www.keys-elections.org/Upcoming-Elections;http://election.dos.state.fl.us/calendar/elecdate.shtml.
7
For a referendum, the requirementsare(a) a ballot title not more than 15 words in length, and (b)a ballot
summary not more than 75 words in length, printed in clear and unambiguous language, which has also been
incorporated within the enabling ordinance, followed by the words “yes” and “no,” with “yes” meaning approval
and “no” meaning rejection.
2
receiving and distributing the Surtax in the amount of actual costs incurred, not to exceed 2% of
8
surtax collected.
Each participating jurisdiction receives a share of the Surtax equal toits average annual
expenditures for fire rescue services over the past 5 years divided by the total of expenditures by
all participating jurisdictions.
Each jurisdiction receiving a share of the surtax proceeds must reduce its ad valorem
taxes by estimated amount to be raised through the surtax. If the local government entity is
unable to reduce its ad valorem taxes because its millage rate is zero, then it must reduce any
non-ad valorem assessments raising funds for the same fire rescue/EMS purpose by the same
amountin each budget year in which it receives the surtax.If neither ad valorem taxes nor non-
ad valorem assessments can be reduced, the local government entity must return the surtax, and
9
the county will reduce the county millage rates to offset the surplus surtax proceeds.
HB 209 adds new language clarifying that if a participating jurisdiction declines its share
of the Surtax proceeds, the remainder is distributed proportionately to the remaining entities.
4.Ordinanceand Notice to DOR
The governing body enacting the ordinance must comply with Section 125.66(2), Fla
Stat. This requires notice of at least 10 days in a newspaper of general circulation. The county
levying the Surtax must notify the Department of Revenue of the Surtax within ten (10) days
within final adoption by ordinance or referendum, but no later than November 16 prior to the
effective date (i.e., one week after the last general election of the year). The notice to DOR must
specify the time period within which the Surtax will be in effect and the rate, and include a copy
of the ordinance. Failure to provide the notice to DOR shall result in the delay of the effective
10
date of the ordinance by one year.
If the referendum is scheduled to be held after October 1, the county must notify DOR of
the upcoming referendum by October 1. Failure to provide this advance notice will also result in
11
the delay of the effective date by one year.
5.Funds Raised Through the SurtaxMay Be Used for Emergency Fire Rescue
Services and Facilities.
The permissible uses for the Surtax are emergency fire rescue servicesand facilities. The
term “emergency fire rescue services” is defined in Section 212.055(8)(a):
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
8
Section 212.055(8)(c), Fla. Stat.HB 209 changes this to read “not to exceed 2 percent” (eliminating the “actual
costs incurred” language).
9
Section 212.055(8)(f), Fla. Stat.
10
Section 212.054(7)(a), Fla. Stat.
11
Section 212.054(7)(b), Fla. Stat.
3
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.
The term “facilities” is not defined in Section 212.055(8). No cases or Attorney General
opinions have reached this issue.
Other subsections of 212.055 use the word facilities. Subsection (2)of the statute (Local
12
Government Infrastructure Surtax)defines the term “infrastructure” to includefacilities “as
13
defined in Section 29.008 (Court-related functions)”, in addition to other items.Section 29.008
in turn defines the term “facilities” in an expansive way, which includes “reasonable and
necessary buildings and office space and appurtenant equipment and furnishings, structures, real
estate, easements, and related interests in real estate,. . ..”
Similarly, subsection (3) (“SmallCounty Surtax”) states that the surtax may be used for
the purpose of servicing bond indebtedness to finance, plan, and construction infrastructure or to
acquire land for public recreation or for conservation or protection. Subsection (3) in turn
defines“infrastructure” to mean capital expenditures or fixed capital costs associates with
construction, reconstruction or improvement of public facilities; however, the subsection
provides no further definition of the word “facilities.”
Subsection (6) (“School Capital Outlay Surtax”) states that the surtax can be levied for
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.” The subsection does not provide a definition of the term
“facilities.”
In the absence of a definition for the word “facility” within subsection (8), the Attorney
14
General has opined that it is also acceptable to look to the use of the word in other statutes.
Within Chapter 163 (the Community Planning Act), the term is defined to mean “major capital
improvements, including transportation, sanitary sewer, solid waste, drainage, potable water,
15
educational, parks and recreational facilities.”See alsoSection 163.3221(13), Fla. Stat.
(same).
Thus, while the statute contains no precise definition of the term, and the legislative
history does not discuss the term, it is more likely than not that the Surtax could capital
12
Monroe County currently levies the one-cent infrastructure surtax (subsection 2) and the half-cent school capital
outlay surtax (subsection 6).
13
In addition to “facilities as defined in Section 29.008,” Section 212.055(2)(d)1. defines the term “infrastructure”
to mean (a) fire department, EMS and law enforcement vehicles; (b) private facilities with a life expectancy of 5
years or more, where the owner agrees to make the building available for use during an emergency on a temporary
basis; and (c) land acquisition for residential housing projects, where at least 30% of units are set aside as affordable
housing.
14
Fla. AGO 2007-51, 2007 WL 3357170 (“Recognizing that s. 212.055(2), Fla. Stat., did not contain a definitionof
‘public facilities,’ this office in the opinion reviewed other statutes where the term is used and defined.”).
1515
Section 163.3164(38), F.S.
4
construction, furnishings, and possibly even land acquisition in additional to fire rescue and
emergency medical services.
5
Monroe County, Florida, 2012
Household SURVIVAL Budget, Monroe County, Florida, 2012
Single Married Adult, One Adult, One Two Adults, Two Adults,
Adult Couple Child Child Care 2 Children 2 Child Care
Housing
$946 $1,152 $1,152 $1,152 $1,419 $1,419
Childcare
0 0 $625 $625 $1,250 $1,250
Food
$176 $365 $355 $301 $609 $531
Transportation
$350 $437 $437 $437 $699 $699
Healthcare
$107 $213 $267 $267 $426 $426
Miscellaneous
$182 $245 $313 $307 $477 $469
Tax
$242 $283 $297 $293 $367 $368
Monthly Total
$2,002 $2,695 $3,440 $3,382 $5,248 $5,164
Annual Total
$24,020 $32,342 $41,282 $40,588 $62,981 $61,962
Note: One childcare refers to an infant; two childcare refers to one infant and one 4 year old.
For an additional infant add 14 percent; for an additional 4 year old add 7 percent; and for an additional child add
10 percent.
Sources: HUD, NACARRA, USDA, BLS, IRS and state treasury.
Household STABILITY Budget, Monroe County, Florida, 2012
Single Married Adult, One Adult, One Two Adults, Two Adults,
Adult Couple Child Child Care 2 Children 2 Child Care
Housing
$1,440 $1,774 $1,774 $1,774 $1,866 $1,866
Childcare
0 0 $383 $613 $767 $1,179
Food
$325 $664 $671 $575 $1,160 $1,002
Transportation
$347 $694 $694 $694 $1,110 $1,110
Healthcare
$204 $461 $791 $791 $951 $951
Miscellaneous
$232 $359 $431 $445 $585 $611
Savings
$232 $359 $431 $445 $585 $611
Tax
$298 $330 $428 $421 $664 $813
Monthly Total
$3,077 $4,641 $5,603 $8,142 $7,689 $8,142
Annual Total
$36,929 $55,697 $67,236 $69,076 $92,264 $97,708
Note: One childcare refers to an infant; two childcare refers to one infant and one 4 year old.
For an additional infant add 29 percent; for an additional 4 year old add 3 percent; and for an additional child add 4
percent.
Sources: HUD, NACARRA, USDA, BLS, IRS and state treasury.
School of Public Affairs and Administration, Rutgers: https://spaa.newark.rutgers.edu/united-way-ALICE
UNITED WAY ALICE REPORT FLORIDA: http://www.unitedwayalice.org/index.php