|Introduced in House||Passed House||Introduced in Senate||Passed Senate||Became Law|
Requiring an independent special fire control district to have, and authorizing the board of such district to exercise, specified powers and duties, etc.
Florida Senate - 2020 CS for CS for SB 760 By the Committees on Governmental Oversight and Accountability; and Community Affairs; and Senator Brandes 585-03769-20 2020760c2 1 A bill to be entitled 2 An act relating to intergovernmental programs; 3 amending s. 175.041, F.S.; revising applicability of 4 the Firefighters Pension Trust Fund; authorizing a 5 municipality or special fire control district that 6 provides fire protection services to a municipal 7 services taxing unit under an interlocal agreement to 8 receive property insurance premium taxes; authorizing 9 a county to enact an ordinance levying a tax on behalf 10 of a municipal services taxing unit receiving fire 11 protection services; amending s. 175.101, F.S.; 12 authorizing a county on behalf of a municipal services 13 taxing unit that enters into an interlocal agreement 14 for fire protection services with a municipality to 15 assess and impose an excise tax on property insurance 16 premiums; amending s. 175.111, F.S.; requiring a 17 county on behalf of a municipal services taxing unit 18 to provide the Division of Retirement of the 19 Department of Management Services with a certified 20 copy of an ordinance assessing and imposing certain 21 taxes; amending s. 175.411, F.S.; authorizing a county 22 on behalf of a municipal services taxing unit to 23 revoke its participation and cease to receive property 24 insurance premium taxes under certain conditions; 25 amending s. 191.006, F.S.; providing that an 26 independent special fire control district has, and 27 that the board of such district may exercise by 28 majority vote, specified powers; providing an 29 effective date. 30 31 Be It Enacted by the Legislature of the State of Florida: 32 33 Section 1. Subsection (3) of section 175.041, Florida 34 Statutes, is amended to read: 35 175.041 Firefighters Pension Trust Fund created; 36 applicability of provisions.—For any municipality, special fire 37 control district, chapter plan, local law municipality, local 38 law special fire control district, or local law plan under this 39 chapter: 40 (3)
The provisions ofThis chapter applies shall applyonly 41 to municipalities organized and established pursuant to the laws 42 of the state and to special fire control districts. This chapter 43 does , and said provisions shallnot apply to the unincorporated 44 areas of any county or counties except with respect to municipal 45 services taxing units established in unincorporated areas that 46 are receiving fire protection service from a municipality or a 47 special fire control district and special fire control districts 48 that include unincorporated areas. This chapter also does not ,49 nor shall the provisions hereofapply to any governmental entity 50 whose firefighters are eligible to participate in the Florida 51 Retirement System. 52 (a) Special fire control districts that include, or consist 53 exclusively of, unincorporated areas of one or more counties may 54 levy and impose the tax and participate in the retirement 55 programs enabled by this chapter. 56 (b) With respect to the distribution of premium taxes, a 57 single consolidated government consisting of a former county and 58 one or more municipalities, consolidated pursuant to s. 3 or s. 59 6(e), Art. VIII of the State Constitution, is also eligible to 60 participate under this chapter. The consolidated government 61 shall notify the division when it has entered into an interlocal 62 agreement to provide fire services to a municipality within its 63 boundaries. The municipality may enact an ordinance levying the 64 tax as provided in s. 175.101. Upon being provided copies of the 65 interlocal agreement and the municipal ordinance levying the 66 tax, the division may distribute any premium taxes reported for 67 the municipality to the consolidated government as long as the 68 interlocal agreement is in effect. 69 (c) Any municipality or special fire control district that 70 has entered into an interlocal agreement to provide fire 71 protection services to any other incorporated municipality or to 72 a municipal services taxing unit in an unincorporated area, in 73 its entirety, for a period of 12 months or more may be eligible 74 to receive the premium taxes reported for such other 75 municipality or municipal services taxing unit. In order to be 76 eligible for such premium taxes, the municipality or special 77 fire control district providing the fire services must notify 78 the division that it has entered into an interlocal agreement 79 with another municipality or a county on behalf of a municipal 80 services taxing unit. The municipality receiving the fire 81 services, or a county on behalf of the municipal services taxing 82 unit receiving the fire services, may enact an ordinance levying 83 the tax as provided in s. 175.101. Upon being provided copies of 84 the interlocal agreement and the municipal ordinance levying the 85 tax, the division may distribute any premium taxes reported for 86 the municipality or municipal services taxing unit receiving the 87 fire services to the participating municipality or special fire 88 control district providing the fire services as long as the 89 interlocal agreement is in effect. 90 Section 2. Section 175.101, Florida Statutes, is amended to 91 read: 92 175.101 State excise tax on property insurance premiums 93 authorized; procedure.—For any municipality, special fire 94 control district, chapter plan, local law municipality, local 95 law special fire control district, or local law plan under this 96 chapter: 97 (1) Each municipality or special fire control district in 98 this state described and classified in s. 175.041, having a 99 lawfully established firefighters pension trust fund or 100 municipal fund or special fire control district fund, by 101 whatever name known, providing pension benefits to firefighters 102 as provided under this chapter, or a county on behalf of the 103 municipal services taxing unit receiving fire protection 104 services from a municipality or a special fire control district, 105 may assess and impose on every insurance company, corporation, 106 or other insurer now engaged in or carrying on, or who shall 107 hereinafter engage in or carry on, the business of property 108 insurance as shown by the records of the Office of Insurance 109 Regulation of the Financial Services Commission, an excise tax 110 in addition to any lawful license or excise tax now levied by 111 each of the municipalities, municipal services taxing units, or 112 special fire control districts, respectively, amounting to 1.85 113 percent of the gross amount of receipts of premiums from 114 policyholders on all premiums collected on property insurance 115 policies covering property within the corporate limits of such 116 municipalities or within the legally defined boundaries of 117 municipal services taxing units or special fire control 118 districts, respectively. Whenever the boundaries of a special 119 fire control district that has lawfully established a 120 firefighters pension trust fund encompass a portion of the 121 corporate territory of a municipality that has also lawfully 122 established a firefighters pension trust fund or a municipal 123 services taxing unit receiving fire protection services from a 124 municipality participating under this chapter, that portion of 125 the tax receipts attributable to insurance policies covering 126 property situated both within the municipality or municipal 127 services taxing unit and the special fire control district shall 128 be given to the fire service provider. For the purpose of this 129 section, the boundaries of a special fire control district 130 include an area that has been annexed until the completion of 131 the 4-year period provided for in s. 171.093(4), or other 132 agreed-upon extension, or if a special fire control district is 133 providing services under an interlocal agreement executed in 134 accordance with s. 171.093(3). The agent shall identify the fire 135 service provider on the property owners application for 136 insurance. Remaining revenues collected pursuant to this chapter 137 shall be distributed to the municipality or special fire control 138 district according to the location of the insured property. 139 (2) In the case of multiple peril policies with a single 140 premium for both the property and casualty coverages in such 141 policies, 70 percent of such premium shall be used as the basis 142 for the 1.85-percent tax. 143 (3) This excise tax shall be payable annually on March 1 of 144 each year after the passage of an ordinance, in the case of a 145 municipality or municipal services taxing unit, or a resolution, 146 in the case of a special fire control district, assessing and 147 imposing the tax authorized by this section. Installments of 148 taxes shall be paid according to the provision of s. 149 624.5092(2)(a), (b), and (c). 150 151 This section also applies to any municipality consisting of a 152 single consolidated government which is made up of a former 153 county and one or more municipalities, consolidated pursuant to 154 the authority in s. 3 or s. 6(e), Art. VIII of the State 155 Constitution, and to property insurance policies covering 156 property within the boundaries of the consolidated government, 157 regardless of whether the properties are located within one or 158 more separately incorporated areas within the consolidated 159 government, provided the properties are being provided fire 160 protection services by the consolidated government. This section 161 also applies to any municipality or municipal services taxing 162 unit, as provided in s. 175.041(3)(c), which has entered into an 163 interlocal agreement to receive fire protection services from 164 another municipality or a special fire control district 165 participating under this chapter. The excise tax may be levied 166 on all premiums collected on property insurance policies 167 covering property located within the corporate limits of the 168 municipality or the legally defined boundaries of the municipal 169 services taxing unit receiving the fire protection services, but 170 will be available for distribution to the municipality or 171 special fire control district providing the fire protection 172 services. 173 Section 3. Section 175.111, Florida Statutes, is amended to 174 read: 175 175.111 Certified copy of ordinance or resolution filed; 176 insurance companies annual report of premiums; duplicate files; 177 book of accounts.—For any municipality, special fire control 178 district, chapter plan, local law municipality, local law 179 special fire control district, or local law plan under this 180 chapter, whenever any municipality passes an ordinance or 181 whenever any special fire control district passes a resolution 182 establishing a chapter plan or local law plan assessing and 183 imposing the taxes authorized in s. 175.101, or any county on 184 behalf of a municipal services taxing unit passes an ordinance 185 imposing the taxes authorized in s. 175.101, a certified copy of 186 such ordinance or resolution shall be deposited with the 187 division. Thereafter every insurance company, association, 188 corporation, or other insurer carrying on the business of 189 property insurance on real or personal property, on or before 190 the succeeding March 1 after date of the passage of the 191 ordinance or resolution, shall report fully in writing and under 192 oath to the division and the Department of Revenue a just and 193 true account of all premiums by such insurer received for 194 property insurance policies covering or insuring any real or 195 personal property located within the corporate limits of each 196 such municipality or within the legally defined boundaries of 197 such municipal services taxing unit or special fire control 198 district during the period of time elapsing between the date of 199 the passage of the ordinance or resolution and the end of the 200 calendar year. The report shall include the code designation as 201 prescribed by the division for each piece of insured property, 202 real or personal, located within the corporate limits of each 203 municipality and within the legally defined boundaries of each 204 special fire control district and municipal services taxing 205 unit. The aforesaid insurer shall annually thereafter, on March 206 1, file with the Department of Revenue a similar report covering 207 the preceding years premium receipts, and every such insurer at 208 the same time of making such reports shall pay to the Department 209 of Revenue the amount of the tax hereinbefore mentioned. Every 210 insurer engaged in carrying on such insurance business in the 211 state shall keep accurate books of accounts of all such business 212 done by it within the corporate limits of each such municipality 213 and within the legally defined boundaries of each such special 214 fire control district and municipal services taxing unit, and in 215 such manner as to be able to comply with the provisions of this 216 chapter. Based on the insurers reports of premium receipts, the 217 division shall prepare a consolidated premium report and shall 218 furnish to any municipality, municipal services taxing unit, or 219 special fire control district requesting the same a copy of the 220 relevant section of that report. 221 Section 4. Section 175.411, Florida Statutes, is amended to 222 read 223 175.411 Optional participation.—A municipality, a county on 224 behalf of a municipal services taxing unit, or a special fire 225 control district may revoke its participation under this chapter 226 by rescinding the legislative act, ordinance, or resolution 227 which assesses and imposes the taxes authorized in s. 175.101, 228 and by furnishing a certified copy of such legislative act, 229 ordinance, or resolution to the division. Thereafter, the 230 municipality or special fire control district shall be 231 prohibited from participating under this chapter, and shall not 232 be eligible for future premium tax moneys. Premium tax moneys 233 previously received shall continue to be used for the sole and 234 exclusive benefit of firefighters, or firefighters and police 235 officers where included, and no amendment, legislative act, 236 ordinance, or resolution shall be adopted which shall have the 237 effect of reducing the then-vested accrued benefits of the 238 firefighters, retirees, or their beneficiaries. The municipality 239 or special fire control district shall continue to furnish an 240 annual report to the division as provided in s. 175.261. If the 241 municipality or special fire control district subsequently 242 terminates the defined benefit plan, they shall do so in 243 compliance with the provisions of s. 175.361. 244 Section 5. Subsection (13) of section 191.006, Florida 245 Statutes, is amended to read 246 191.006 General powers.—The district shall have, and the 247 board may exercise by majority vote, the following powers: 248 (13) To cooperate or contract with other persons or 249 entities, including other governmental agencies, as necessary, 250 convenient, incidental, or proper in connection with providing 251 effective mutual aid and furthering any power, duty, or purpose 252 authorized by this act. The district has, and the board may 253 exercise, all powers and duties provided in s. 163.01, chapter 254 189, and this chapter, including such powers within or without 255 the districts boundary, in cooperation with another 256 governmental agency when such agency shares such powers in 257 common with the district. 258 Section 6. This act shall take effect July 1, 2020.
|02/03/2020||Senate||CS by Community Affairs; YEAS 5 NAYS 0|
|01/29/2020||Senate||On Committee agenda-- Community Affairs, 02/03/20, 4:00 pm, 301 Senate Building|
|01/14/2020||Senate||Introduced -SJ 58|
|11/21/2019||Senate||Referred to Community Affairs; Infrastructure and Security; Rules -SJ 58|