Bill Text: FL S0154 | 2021 | Regular Session | Introduced
Bill Title: Local Government Fiscal Transparency
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2021-04-30 - Died in Community Affairs [S0154 Detail]
Download: Florida-2021-S0154-Introduced.html
Florida Senate - 2021 SB 154
By Senator Diaz
36-00451-21 2021154__
1 A bill to be entitled
2 An act relating to local government fiscal
3 transparency; amending s. 11.40, F.S.; expanding the
4 scope of a Legislative Auditing Committee review to
5 include compliance with local government fiscal
6 transparency requirements; amending s. 11.45, F.S.;
7 providing procedures for the Auditor General and local
8 governments to comply with the local government fiscal
9 transparency requirements; amending ss. 125.045 and
10 166.021, F.S.; revising reporting requirements for
11 certain local government economic development
12 incentives; revising classifications for economic
13 development incentives; requiring the Office of
14 Economic and Demographic Research to compare certain
15 results; renumbering s. 218.80, F.S., relating to the
16 Public Bid Disclosure Act; creating part VIII of ch.
17 218, F.S., consisting of ss. 218.801, 218.803,
18 218.805, 218.81, 218.82, 218.83, 218.84, 218.88, and
19 218.89, F.S.; providing a short title; providing a
20 purpose; defining terms; requiring local governments
21 to post certain voting record information on their
22 websites; requiring local government websites to
23 provide links to related websites under certain
24 circumstances; requiring such websites and the
25 information on those websites to comply with a
26 specified federal law; requiring property appraisers
27 and local governments to post certain property tax
28 information and history on their websites; requiring
29 public notices for public hearings and meetings before
30 certain tax increases or the issuance of new tax
31 supported debt; specifying noticing and advertising
32 requirements for such public hearings and meetings;
33 providing applicability; requiring local governments
34 to conduct certain debt affordability analyses under
35 specified conditions; specifying requirements for the
36 analyses; requiring audits of local governments to
37 include affidavits executed by the chair of the local
38 government governing board; requiring specified
39 information to accompany audits of local governments
40 and to be filed with the Auditor General; providing a
41 method to post certain required information for local
42 governments that do not operate a website; amending
43 ss. 215.97 and 218.32, F.S.; conforming cross
44 references; declaring that the act fulfills an
45 important state interest; providing an effective date.
46
47 Be It Enacted by the Legislature of the State of Florida:
48
49 Section 1. Subsection (2) of section 11.40, Florida
50 Statutes, is amended to read:
51 11.40 Legislative Auditing Committee.—
52 (2) Following notification by the Auditor General, the
53 Department of Financial Services, the Division of Bond Finance
54 of the State Board of Administration, the Governor or his or her
55 designee, or the Commissioner of Education or his or her
56 designee of the failure of a local governmental entity, district
57 school board, charter school, or charter technical career center
58 to comply with the applicable provisions within s. 11.45(5)-(7),
59 s. 218.32(1), s. 218.38, or s. 218.503(3), or part VIII of
60 chapter 218, the Legislative Auditing Committee may schedule a
61 hearing to determine if the entity should be subject to further
62 state action. If the committee determines that the entity should
63 be subject to further state action, the committee shall:
64 (a) In the case of a local governmental entity or district
65 school board, direct the Department of Revenue and the
66 Department of Financial Services to withhold any funds not
67 pledged for bond debt service satisfaction which are payable to
68 such entity until the entity complies with the law. The
69 committee shall specify the date that such action must begin,
70 and the directive must be received by the Department of Revenue
71 and the Department of Financial Services 30 days before the date
72 of the distribution mandated by law. The Department of Revenue
73 and the Department of Financial Services may implement this
74 paragraph.
75 (b) In the case of a special district created by:
76 1. A special act, notify the President of the Senate, the
77 Speaker of the House of Representatives, the standing committees
78 of the Senate and the House of Representatives charged with
79 special district oversight as determined by the presiding
80 officers of each respective chamber, the legislators who
81 represent a portion of the geographical jurisdiction of the
82 special district, and the Department of Economic Opportunity
83 that the special district has failed to comply with the law.
84 Upon receipt of notification, the Department of Economic
85 Opportunity shall proceed pursuant to s. 189.062 or s. 189.067.
86 If the special district remains in noncompliance after the
87 process set forth in s. 189.0651, or if a public hearing is not
88 held, the Legislative Auditing Committee may request the
89 department to proceed pursuant to s. 189.067(3).
90 2. A local ordinance, notify the chair or equivalent of the
91 local general-purpose government pursuant to s. 189.0652 and the
92 Department of Economic Opportunity that the special district has
93 failed to comply with the law. Upon receipt of notification, the
94 department shall proceed pursuant to s. 189.062 or s. 189.067.
95 If the special district remains in noncompliance after the
96 process set forth in s. 189.0652, or if a public hearing is not
97 held, the Legislative Auditing Committee may request the
98 department to proceed pursuant to s. 189.067(3).
99 3. Any manner other than a special act or local ordinance,
100 notify the Department of Economic Opportunity that the special
101 district has failed to comply with the law. Upon receipt of
102 notification, the department shall proceed pursuant to s.
103 189.062 or s. 189.067(3).
104 (c) In the case of a charter school or charter technical
105 career center, notify the appropriate sponsoring entity, which
106 may terminate the charter pursuant to ss. 1002.33 and 1002.34.
107 Section 2. Present paragraphs (d) through (j) of subsection
108 (7) of section 11.45, Florida Statutes, are redesignated as
109 paragraphs (e) through (k), respectively, and a new paragraph
110 (d) is added to that subsection, to read:
111 11.45 Definitions; duties; authorities; reports; rules.—
112 (7) AUDITOR GENERAL REPORTING REQUIREMENTS.—
113 (d) During the Auditor General’s review of audit reports,
114 the Auditor General shall contact each local government, as
115 defined in s. 218.805(2), that is not in compliance with part
116 VIII of chapter 218 and request evidence of corrective action.
117 The local government shall provide the Auditor General with
118 evidence of the initiation of corrective action within 45 days
119 after the date it is requested by the Auditor General and
120 evidence of completion of corrective action within 180 days
121 after the date it is requested by the Auditor General. If the
122 local government fails to comply with the Auditor General’s
123 request or is unable to take corrective action within the
124 required timeframe, the Auditor General shall notify the
125 Legislative Auditing Committee.
126 Section 3. Subsection (5) of section 125.045, Florida
127 Statutes, is amended to read:
128 125.045 County economic development powers.—
129 (5)(a) By January 15 of each year By January 15, 2011, and
130 annually thereafter, each county shall report to the Office of
131 Economic and Demographic Research the economic development
132 incentives in excess of $25,000 given to each business any
133 business during the county’s previous fiscal year. The Office of
134 Economic and Demographic Research shall compile the information
135 from the counties into a report and provide the report to the
136 President of the Senate, the Speaker of the House of
137 Representatives, and the Department of Economic Opportunity.
138 Each county must identify whether the economic development
139 incentives were provided directly by the county or by another
140 entity on behalf of the county, as well as the source of local
141 dollars and any state or federal dollars obligated for the
142 incentive. Economic development incentives are classified as
143 follows include:
144 1. Class I: Direct Financial incentives of monetary
145 assistance provided to an individual a business from the county
146 or through an organization authorized by the county. Such
147 incentives include:, but are not limited to, grants, loans,
148 equity investments, loan insurance and guarantees, and training
149 subsidies.
150 a. Grants.
151 b. Tax-based credits, refunds, or exemptions.
152 c. Fee-based credits, refunds, or exemptions.
153 d. Loans, loan insurance, or loan guarantees.
154 e. Below-market rate leases or deeds for real property.
155 f. Job training or recruitment.
156 g. Subsidized or discounted government services.
157 h. Infrastructure improvements.
158 2. Class II: General assistance, services, and support
159 provided collectively to businesses with a common interest or
160 purpose. Such incentives include:
161 a. Technical assistance and training.
162 b. Business incubators and accelerators.
163 c. Infrastructure improvements Indirect incentives in the
164 form of grants and loans provided to businesses and community
165 organizations that provide support to businesses or promote
166 business investment or development.
167 3. Class III: Business recruitment, retention, or expansion
168 efforts provided to benefit an individual business or a class of
169 businesses. Such incentives include:
170 a. Marketing and market research.
171 b. Trade missions and trade shows.
172 c. Site selection.
173 d. Targeted assistance with the permitting and licensing
174 process.
175 e. Business plan or project development Fee-based or tax
176 based incentives, including, but not limited to, credits,
177 refunds, exemptions, and property tax abatement or assessment
178 reductions.
179 4. Below-market rate leases or deeds for real property.
180 (b) A county shall report its economic development
181 incentives in the format specified by the Office of Economic and
182 Demographic Research.
183 (c) The Office of Economic and Demographic Research shall
184 compile the economic development incentives provided by each
185 county in a manner that shows the total of each class of
186 economic development incentives provided by each county and all
187 counties. To the extent possible, the office shall compare the
188 results of the economic development incentives provided by all
189 counties to the results of state incentives provided within
190 similar classes.
191 Section 4. Paragraph (e) of subsection (8) of section
192 166.021, Florida Statutes, is amended to read:
193 166.021 Powers.—
194 (8)
195 (e)1. By January 15 of each year By January 15, 2011, and
196 annually thereafter, each municipality having annual revenues or
197 expenditures greater than $250,000 shall report to the Office of
198 Economic and Demographic Research the economic development
199 incentives in excess of $25,000 given to each business any
200 business during the municipality’s previous fiscal year. The
201 Office of Economic and Demographic Research shall compile the
202 information from the municipalities into a report and provide
203 the report to the President of the Senate, the Speaker of the
204 House of Representatives, and the Department of Economic
205 Opportunity. Each municipality must identify whether the
206 economic development incentives were provided directly by the
207 municipality or by another entity on behalf of the municipality,
208 as well as the source of local dollars and any state or federal
209 dollars obligated for the incentive. Economic development
210 incentives are classified as follows include:
211 a. Class I: Direct Financial incentives of monetary
212 assistance provided to an individual a business from the
213 municipality or through an organization authorized by the
214 municipality. Such incentives include:, but are not limited to,
215 grants, loans, equity investments, loan insurance and
216 guarantees, and training subsidies.
217 (I) Grants.
218 (II) Tax-based credits, refunds, or exemptions.
219 (III) Fee-based credits, refunds, or exemptions.
220 (IV) Loans, loan insurance, or loan guarantees.
221 (V) Below-market rate leases or deeds for real property.
222 (VI) Job training or recruitment.
223 (VII) Subsidized or discounted government services.
224 (VIII) Infrastructure improvements.
225 b. Class II: General assistance, services, and support
226 provided collectively to businesses with a common interest or
227 purpose. Such incentives include:
228 (I) Technical assistance and training.
229 (II) Business incubators and accelerators.
230 (III) Infrastructure improvements Indirect incentives in
231 the form of grants and loans provided to businesses and
232 community organizations that provide support to businesses or
233 promote business investment or development.
234 c. Class III: Business recruitment, retention, or expansion
235 efforts provided to benefit an individual business or a class of
236 businesses. Such incentives include:
237 (I) Marketing and market research.
238 (II) Trade missions and trade shows.
239 (III) Site selection.
240 (IV) Targeted assistance with the permitting and licensing
241 process.
242 (V) Business plan or project development Fee-based or tax
243 based incentives, including, but not limited to, credits,
244 refunds, exemptions, and property tax abatement or assessment
245 reductions.
246 d. Below-market rate leases or deeds for real property.
247 2. A municipality shall report its economic development
248 incentives in the format specified by the Office of Economic and
249 Demographic Research.
250 3. The Office of Economic and Demographic Research shall
251 compile the economic development incentives provided by each
252 municipality in a manner that shows the total of each class of
253 economic development incentives provided by each municipality
254 and all municipalities. To the extent possible, the office shall
255 compare the results of the economic development incentives
256 provided by all municipalities to the results of state
257 incentives provided within similar classes.
258 Section 5. Section 218.80, Florida Statutes, is renumbered
259 as section 218.795, Florida Statutes.
260 Section 6. Part VIII of chapter 218, Florida Statutes,
261 consisting of sections 218.801, 218.803, 218.805, 218.81,
262 218.82, 218.83, 218.84, 218.88, and 218.89, is created to read:
263 PART VIII
264 LOCAL GOVERNMENT FISCAL TRANSPARENCY ACT
265 218.801 Short title.—This part may be cited as the “Local
266 Government Fiscal Transparency Act.”
267 218.803 Purpose.—The purpose of this part is to promote the
268 fiscal transparency of local governments when using public funds
269 by requiring additional public noticing of proposed local
270 government actions that increase taxes, enact new taxes, extend
271 expiring taxes, or issue tax-supported debt and by requiring
272 voting records of local governing bodies related to such actions
273 to be easily and readily accessible by the public.
274 218.805 Definitions.—As used in this part, the term:
275 (1) “Debt” means bonds, loans, promissory notes, lease
276 purchase agreements, certificates of participation, installment
277 sales, leases, or any other financing mechanisms or financial
278 arrangements, regardless of whether they are debt for legal
279 purposes or for financing or refinancing the acquisition,
280 construction, improvement, or purchase of capital outlay
281 projects.
282 (2) “Local government” means any county, municipality,
283 school district, special district dependent upon a county or
284 municipality, municipal service taxing unit, or independent
285 special district, but does not include special dependent or
286 independent districts established to provide hospital services,
287 provided such special districts do not levy, assess, or collect
288 ad valorem taxes.
289 (3) “Tax increase” means:
290 (a) For ad valorem taxes, any increase in a local
291 government’s millage rate above the rolled-back rate as
292 described in s. 200.065(1).
293 (b) For all other taxes, an increase in the tax rate, the
294 enactment of a new tax, or an extension of a tax.
295 (4) “Tax-supported debt” means debt with a duration of more
296 than 5 years secured in whole or in part by state or local tax
297 levies, regardless of whether such security is direct or
298 indirect or explicit or implicit, and includes debt for which
299 annual appropriations pledged for payment are from government
300 fund types receiving tax revenues or shared revenues from state
301 tax sources. The term does not include debt secured solely by
302 revenues generated by the project that is financed with the
303 debt.
304 218.81 Voting record access.—
305 (1) Each local government shall post on its website, in a
306 manner that is easily accessible to the public, a history of the
307 voting record of each action taken by the local governing board
308 that addressed a tax increase or new tax-supported debt
309 issuance, except debt that was refinanced or refunded and that
310 did not extend the term or increase the outstanding principal
311 amount of the original debt, as follows:
312 (a) By October 1, 2021, the voting record history from the
313 preceding year.
314 (b) By October 1, 2022, the voting record history from the
315 preceding 2 years.
316 (c) By October 1, 2023, the voting record history from the
317 preceding 3 years.
318 (d) By October 1, 2024, and each October 1 thereafter, the
319 voting record history from the preceding 4 years.
320 (2) The local government’s website must provide links to
321 allow users to navigate to related websites if supporting
322 details or documentation are available, and the websites and the
323 information on those websites must comply with the Americans
324 with Disabilities Act.
325 (3) In each public notice of a tax increase or the issuance
326 of new tax-supported debt, each local government shall include
327 with the public notice the website address at which the voting
328 records can be accessed.
329 218.82 Property tax information and history.—
330 (1) Each county property appraiser, as defined in s.
331 192.001(3), shall maintain a website that includes, in a manner
332 easily accessible to the public, links that provide access to:
333 (a) The notice of proposed property taxes and non-ad
334 valorem assessments required under s. 200.069 for each parcel of
335 property in the county.
336 (b) A history of the millage rate and the amount of tax
337 levied by each taxing authority on each parcel in the county as
338 follows:
339 1. By October 1, 2021, the history from the preceding 2
340 years.
341 2. By October 1, 2022, the history from the preceding 3
342 years.
343 3. By October 1, 2023, and each October 1 thereafter, the
344 history from the preceding 4 years.
345
346 This subsection does not apply to information that is otherwise
347 exempt from public disclosure.
348 (2) Each local government shall post on its website, in a
349 manner that is easily accessible to the public, links that
350 provide access to a history of each of its millage rates and the
351 total annual amount of revenue generated by each of these
352 levies, as follows:
353 (a) By October 1, 2021, the history from the preceding 2
354 years.
355 (b) By October 1, 2022, the history from the preceding 3
356 years.
357 (c) By October 1, 2023, and each October 1 thereafter, the
358 history from the preceding 4 years.
359 218.83 Expanded public noticing of tax increases and
360 issuance of new tax-supported debt.—
361 (1) For purposes of this section, the term “tax increase”
362 does not include an ad valorem tax increase and the term “tax
363 supported debt” does not include debt approved by referendum and
364 secured by ad valorem taxes.
365 (2) A local government that intends to vote on a proposed
366 tax increase or the issuance of new tax-supported debt shall
367 advertise a public hearing to solicit public input concerning
368 the proposed tax increase or the issuance of new tax-supported
369 debt. This public hearing must occur at least 14 days before the
370 scheduled date of the local governing board meeting to take a
371 final vote on the proposed tax increase or the issuance of new
372 tax-supported debt. Any hearing required under this subsection
373 shall be held after 5 p.m. if scheduled on a day other than
374 Saturday. A hearing may not be held on a Sunday. The general
375 public must be allowed to speak and to ask questions relevant to
376 the proposed tax increase or the issuance of new tax-supported
377 debt. The local government shall provide public notice as
378 provided in subsection (4).
379 (3)(a) If, following the public hearing, the local
380 government intends to proceed with a vote to approve a tax
381 increase or the issuance of tax-supported debt, the local
382 government shall provide public notice in the manner set forth
383 in subsection (4) at least 10 days before the scheduled public
384 meeting date.
385 (b) For a proposed tax increase, the notice must also
386 include, at a minimum:
387 1. A statement prominently posted that the local government
388 intends to vote on a proposed tax, tax extension, or tax
389 increase.
390 2. The time and place of the public meeting.
391 3. The amount of the tax increase, including both the rate
392 and the total amount of annual revenue expected to be generated
393 and the expected annual revenue expressed as a percentage of the
394 government’s general fund revenue.
395 4. A detailed explanation of the intended uses of the levy.
396 5. A statement indicating whether the local government
397 expects to use the proceeds to secure debt.
398 (c) For new tax-supported debt issuance, the notice must
399 also include, at a minimum:
400 1. A statement prominently posted that the local government
401 intends to vote on a proposed new issuance of tax-supported
402 debt.
403 2. The time and place of the public meeting.
404 3. A truth-in-bonding statement in substantially the
405 following form:
406 “The ...(insert local government name)... is proposing to
407 issue $...(insert principal)... of debt or obligation for the
408 purpose of ...(insert purpose).... This debt or obligation is
409 expected to be repaid over a period of ...(insert term of
410 issue)... years. At a forecasted interest rate of ...(insert
411 rate of interest)..., total interest paid over the life of the
412 debt or obligation will be $...(insert sum of interest
413 payments).... The source of repayment or security for this
414 proposal is the ...(insert the local government name)...
415 existing ...(insert fund).... Authorizing this debt or
416 obligation will result in $...(insert the annual amount)... of
417 ...(insert local government name)... ...(insert fund)... moneys
418 not being available to finance the other services of the
419 ...(insert local government name)... each year for ...(insert
420 the length of the debt or obligation)....”
421 4. A description of the debt affordability ratios
422 calculated pursuant to s. 218.84 in substantially the following
423 form:
424 “The following ratios measure the affordability of
425 outstanding and proposed new long-term, tax-supported debt
426 issued by...(insert local government name).... The ratios show
427 debt service as a percentage of the revenues available to
428 support the debt, including the new debt being proposed
429 ...(insert 5-year history and 2-year projection of debt
430 affordability ratio)....”
431 (4) The notice provided by a local government announcing a
432 public hearing to take public input as provided in subsection
433 (2) or the public meeting to take a final vote as provided in
434 subsection (3) must meet the following requirements:
435 (a) The local government must advertise notice in a
436 newspaper of general circulation in the county or counties in
437 which the local government exists. A local government may
438 advertise in a geographically limited insert of a newspaper of
439 general circulation if the region encompassed by the insert
440 contains the jurisdictional boundaries of the local government.
441 The newspaper must be of general interest to readership in the
442 community and not one of limited subject matter pursuant to
443 chapter 50. The notice:
444 1. Must be at least one-quarter page in size in a newspaper
445 of standard size or one-half page in size in a newspaper of
446 tabloid size and the headline of the notice must be in at least
447 18-point type.
448 2. May not be placed in that portion of the newspaper in
449 which legal notices and classified advertisements appear.
450 3. Must appear in a newspaper that is published at least 5
451 days a week unless the only newspaper in the county is published
452 fewer than 5 days a week. If the notice appears in a
453 geographically limited insert of a newspaper of general
454 circulation, the insert must be one that is published at least
455 twice a week throughout the local government’s jurisdiction.
456
457 In lieu of publishing the notice, the local government may mail
458 a copy of the notice to each elector residing within the
459 jurisdiction of the local government.
460 (b) The local government must post on its website in a
461 manner that is easily accessible to the public the information
462 required under subsections (2) and (3), as applicable.
463 (5) This section does not apply to the refinancing or
464 refunding of debt that does not extend the term or increase the
465 outstanding principal amount of the original debt.
466 218.84 Local government debt fiscal responsibility.—
467 (1) It is the public policy of this state to encourage
468 local governments to exercise prudence in authorizing and
469 issuing debt. Before a local government authorizes debt, it must
470 consider its ability to meet its total debt service obligations
471 in light of other demands on the local government’s fiscal
472 resources. Each local government shall perform a debt
473 affordability analysis as set forth in subsection (2), and the
474 governing board shall consider the analysis before approving the
475 issuance of new tax-supported debt.
476 (2) The debt affordability analysis shall, at a minimum,
477 consist of the calculation of the local government’s actual debt
478 affordability ratio for the 5 fiscal years before the year the
479 debt is expected to be issued and a projection of the ratio for
480 at least the first 2 fiscal years in which the debt is expected
481 to be issued. The analysis must include a comparison of the debt
482 affordability ratio with and without the new debt issuance.
483 (3) The debt affordability ratio for a given fiscal year
484 shall be a ratio:
485 (a) The numerator of which is the total annual debt service
486 for outstanding tax-supported debt of the local government.
487 (b) The denominator of which is the total annual revenues
488 available to pay debt service on outstanding tax-supported debt
489 of the local government.
490 218.88 Audits.—Audits of financial statements of local
491 governments which are performed by a certified public accountant
492 pursuant to s. 218.39 and submitted to the Auditor General must
493 be accompanied by an affidavit executed by the chair of the
494 governing board of the local government, as a separate document,
495 stating that the local government has complied with this part
496 and must be filed with the Auditor General or, if the local
497 government has not complied with this part, the affidavit must
498 include a description of the noncompliance and corrective action
499 taken by the local government to correct the noncompliance and
500 to prevent such noncompliance in the future.
501 218.89 Local government websites.—If a local government is
502 required under this part to post information on its website but
503 does not operate an official website, the local government must
504 provide the county or counties in which the local government is
505 located the information required to be posted, and each such
506 county shall post the required information on its website.
507 Section 7. Paragraph (a) of subsection (2) of section
508 215.97, Florida Statutes, is amended to read:
509 215.97 Florida Single Audit Act.—
510 (2) As used in this section, the term:
511 (a) “Audit threshold” means the threshold amount used to
512 determine when a state single audit or project-specific audit of
513 a nonstate entity shall be conducted in accordance with this
514 section. Each nonstate entity that expends a total amount of
515 state financial assistance equal to or in excess of $750,000 in
516 any fiscal year of such nonstate entity shall be required to
517 have a state single audit or a project-specific audit for such
518 fiscal year in accordance with the requirements of this section.
519 After consulting with the Executive Office of the Governor, the
520 Department of Financial Services, and all state awarding
521 agencies, the Auditor General shall periodically review the
522 threshold amount for requiring audits under this section and may
523 recommend any appropriate statutory change to revise the
524 threshold amount in the annual report submitted to the
525 Legislature pursuant to s. 11.45(7)(i) s. 11.45(7)(h).
526 Section 8. Paragraph (e) of subsection (1) of section
527 218.32, Florida Statutes, is amended to read:
528 218.32 Annual financial reports; local governmental
529 entities.—
530 (1)
531 (e) Each local governmental entity that is not required to
532 provide for an audit under s. 218.39 must submit the annual
533 financial report to the department no later than 9 months after
534 the end of the fiscal year. The department shall consult with
535 the Auditor General in the development of the format of annual
536 financial reports submitted pursuant to this paragraph. The
537 format must include balance sheet information used by the
538 Auditor General pursuant to s. 11.45(7)(g) s. 11.45(7)(f). The
539 department must forward the financial information contained
540 within the annual financial reports to the Auditor General in
541 electronic form. This paragraph does not apply to housing
542 authorities created under chapter 421.
543 Section 9. The Legislature finds that this act fulfills an
544 important state interest.
545 Section 10. This act shall take effect July 1, 2021.
