Bill Text: FL H7203 | 2010 | Regular Session | Comm Sub

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Bill Title: Community Development Districts [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Vetoed) 2010-07-19 - Veto Message received -HJ 00012; Veto Message referred to Rules and Calendar Council -HJ 00016 [H7203 Detail]

Download: Florida-2010-H7203-Comm_Sub.html

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CS/HB 7203

1	A bill to be entitled
2	An act relating to community development districts;
3	creating s. 212.0315, F.S.; authorizing certain community
4	development districts to levy a tax on certain
5	transactions; requiring approval by the district board of
6	supervisors and district landowners; providing a procedure
7	to enact the tax; providing for an effective date of the
8	tax; providing for expiration of the tax under certain
9	circumstances; providing definitions; specifying uses of
10	tax proceeds; requiring prior approval by the district
11	board for expenditures of tax proceeds; specifying tax
12	charging and collection requirements; providing for
13	exempting certain transactions; requiring local
14	administration of the tax; requiring adoption of a
15	resolution; specifying requirements for local
16	administration; specifying that the tax constitutes a lien
17	for certain purposes; providing an effective date.
18
19	Be It Enacted by the Legislature of the State of Florida:
20
21	Section 1. Section 212.0315, Florida Statutes, is created
22	to read:
23	212.0315 Optional community development district tax on
24	rental or license fee for use of real property.-
25	(1) A district may levy a tax of up to 1 percent on all
26	transactions occurring in the district that are subject to the
27	state tax imposed under s. 212.031 if the conditions in
28	subsection (2) are met. The tax, if levied, shall be computed as
29	the applicable rate times the amount of taxable transactions.
30	The amount of any such levy is not subject to taxation under s.
31	212.031.
32	(2)(a) The tax must first be approved by at least four
33	members of the five-member elected board of supervisors of the
34	district.
35	(b) The tax must then be approved by a vote of at least
36	two-thirds of the landowners within the district, cast at a
37	special meeting called solely for the purpose of considering the
38	levying of the tax authorized by this section.
39	1. The special meeting shall be noticed in the same manner
40	as is provided for in s. 190.006(2)(a) for the initial election
41	of supervisors.
42	2. Landowners may cast their vote either in person or by
43	proxy in writing. Votes cast by proxy must comply with the
44	requirements for proxy votes set forth in s. 190.006(2)(b).
45	3. Each landowner shall have one vote without regard to
46	the number of acres owned.
47	(c) The district board shall notify the department within
48	10 days after approval under this subsection to levy a tax.
49	(3) A tax authorized under this section may take effect on
50	the first day of any month, but may not take effect until at
51	least 60 days after approval to levy the tax is obtained
52	pursuant to subsection (2).
53	(4) If, pursuant to s. 190.006(3)(a)2.d., the district
54	board determines that the district has qualified electors, the
55	district's authority to levy a tax under this section shall
56	expire. The district board shall notify the department within 10
57	days after such a determination is made.
58	(5) As used in this section, the terms:
59	(a) "District" means a community development district
60	established pursuant to s. 190.004 that has no qualified
61	electors.
62	(b) "Landowner" and "qualified elector" have the same
63	meanings as provided in s. 190.003.
64	(6) The proceeds of the tax provided for in this section
65	shall only be used to:
66	(a) Promote and support commercial activity within the
67	district.
68	(b) Promote and support those festivals, special events,
69	and other activities within the district that enhance commercial
70	activity.
71	(c) Provide public services as deemed necessary by the
72	district's board to support commercial activities, including
73	additional public services as deemed necessary by the district's
74	board to support festivals, special events, and other activities
75	that enhance commercial activity within the district. As used in
76	this paragraph, the term "public services" includes, but is not
77	limited to, law enforcement, fire protection, emergency
78	services, and sanitation services, and are limited to the
79	services authorized by chapter 190.
80	(7) All expenditures of the proceeds of the tax provided
81	for in this section must first be approved by the district board
82	of supervisors.
83	(8) The tax authorized under this section shall be charged
84	by the person receiving the consideration for the lease,
85	license, or rental and shall be collected from the lessee,
86	licensee, or tenant at the time of payment of the consideration
87	for such lease, license, or rental.
88	(9) All transactions that are exempt from the state sales
89	tax imposed under s. 212.031 are exempt from the tax authorized
90	by this section.
91	(10)(a) Any district levying a tax authorized by this
92	section shall locally administer the tax. To the extent such
93	provisions are not manifestly incompatible with the provisions
94	of this section, the same powers, duties, limitations, and
95	privileges imposed by this chapter and chapter 213 apply to the
96	assessment, payment, collection, and administration of the tax
97	imposed by this section.
98	(b) Upon approval of a tax pursuant to subsection (2) and
99	before such tax may become effective, the district board shall
100	adopt a resolution that includes provision for, but need not be
101	limited to:
102	1. The initial collection rate and the first day of
103	imposition of the tax.
104	2. Designation of the district official to whom the tax
105	shall be remitted and that official's powers and duties with
106	respect to such tax revenues. Tax revenues may be used only in
107	accordance with the provisions of this section.
108	3. Requirements respecting the keeping of appropriate
109	books, records, and accounts by those responsible for collecting
110	and administering the tax.
111	4. Provision for payment of a dealer's credit as required
112	under this chapter.
113	(c) A portion of the tax collected may be retained by the
114	district for costs of administration, but such portion may not
115	exceed 3 percent of collections.
116	(d) A district adopting a tax authorized under this
117	section shall assume all responsibility for administering the
118	tax imposed by this section, including, but not limited to,
119	auditing the records and accounts of dealers and assessing,
120	collecting, and enforcing payments of delinquent taxes. The
121	district shall be bound by the rules of the department. The
122	district shall be bound by the same confidentiality requirements
123	and subject to the same penalties as the department under s.
124	213.053. The district may use any power granted in this chapter
125	to the department to determine the amount of tax, penalties, and
126	interest to be paid by each dealer and to enforce payment of
127	such tax, penalties, and interest. The district may use a
128	certified public accountant licensed in this state in the
129	administration of its statutory duties and responsibilities.
130	Such certified public accountants are bound by the same
131	confidentiality requirements and subject to the same penalties
132	as the district under s. 213.053.
133	(11) The tax imposed by this section shall constitute a
134	lien on the property of the lessee or licensee of any real
135	estate in the same manner as, and shall be collectible as are,
136	liens authorized and imposed by ss. 713.68 and 713.69.
137	Section 2. This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.