Title: Local Governments

Summary: Authorizes use of impact fees to construct new capital facilities & to improve, alter, or expand existing capital facilities; authorizes county, municipality, or school district to impose surcharge on certain real property transactions in lieu of imposing impact fees; restricts amount of surcharge; specifies procedures enacting ordinance to authorize surcharge; requires county, municipality, or school district to deposit revenues into special trust fund; specifies authorized uses of surcharge revenues; prohibits county, municipality, or school district that imposes surcharge from imposing impact fee for same purpose.

Full Text:
An act relating to local governments; amending s. 163.31801, F.S.; authorizing the use of impact fees to construct new capital facilities or to improve, alter, or expand existing capital facilities; creating s. 201.032, F.S.; authorizing a county, municipality, or school district to impose a surcharge on documents taxable under s. 201.02, F.S., for the purpose of funding certain capital improvements and capital facilities in lieu of imposing impact fees; restricting the amount of the surcharge; specifying procedures to enact an ordinance to impose the surcharge and specifying the effective date and termination date of such ordinance; specifying requirements for a county to notify the Department of Revenue when adopting certain ordinances relating to the surcharge; requiring the department to pay certain moneys to a county, municipality, or school district that imposes the surcharge; requiring a county, municipality,or school district to deposit revenues from the surcharge into a special trust fund and to annually provide certain information about such fund to the department; specifying authorized uses of surcharge revenues; prohibiting a county, municipality, or sc hool district that imposes a surcharge for an authorized purpose from also imposing HB 2016 an impact fee for the same purpose; providing applicability; providing for construction; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsections (4) and (5) of section 163.31801, Florida Statutes, are renumbered as subsections (5) and (6), respectively, and a new subsection (4) is added to that section to read: 163.31801 Impact fees; short title; intent; defin itions; ordinances levying impact fees.-(4) Notwithstanding any other provision of law, charter, or ordinance, if such county, municipality, school district, or special district has existing impact fees, such impact fees may be used by the county, munic ipality, school district, or special district to construct new capital facilities or to improve, alter, or replace existing capital facilities to meet required levels of service requirements. Capital facilities include, but are not limited to, transportati on facilities, utilities, water and sewer systems, parks and recreational facilities, libraries, educational facilities, and health systems and facilities. Section 2. Section 201.032, Florida Statutes, is created to read: 201.032 Discretionary surcha rge on deeds and other instruments in lieu of impact fees.- HB 2016 (1) In lieu of imposing an impact fee, a county, municipality, or school district may impose a discretionary surcharge on documents taxable under s. 201.02 for the purpose of financing capital i mprovements and facilities authorized under subsection (6). A county, municipality, or school district may impose more than one surcharge pursuant to this section; however, the combined total of all surcharges imposed by a county and each municipality and school district within such county may not exceed the rate of $1 for each $100, or fractional part thereof, of the consideration for the real property interest transferred. (2) A local government or school district that enacts and implements a discretion ary surcharge in lieu of imposing an impact fee shall provide credits on a dollar-for-dollar basis for impact fees, mobility fees, or other exactions previously paid by the entity under a developer agreement, proportionate share agreement, or development order. (3) A discretionary surcharge imposed pursuant to this section must be established by ordinance. The ordinance must be proposed at a regular meeting of the governing authority of the county, municipality, or school district at least weeks before formal adoption, must explicitly state the purpose under subsection (6) for which the surcharge is imposed, and must restrict the use of the revenues of the surcharge, including penalties and accrued interest thereon, for such purpose. Formal adoption of such ordinance is not effective unless approved on a HB 2016 final vote by a majority of the total membership of the governing authority of the county, municipality, or school district. The ordinance may take effect only on January of any given year and may termi nate only on December of any given year. The county shall notify the department within days after final adoption of the ordinance imposing, terminating, or changing the rate of a surcharge, but no later than September 85 before the effective date. (4) The Department of Revenue shall pay to the governing authority of a county, municipality, or school district that imposes a discretionary surcharge all moneys, penalties, and interest collected under this section, less any administrative costs. (5) The county, municipality, or school district shall deposit revenues from the imposition of a discretionary surcharge into a trust fund created solely for that purpose. Revenues from each individual discretionary surcharge must be deposited into a separate tr ust fund, except revenues from the imposition of surcharges for the same purpose, which may be deposited into one trust fund. The county, municipality, or school district shall include in the financial report required under s. 218.32 information showing th erevenues and expenses of each trust fund of a discretionary surcharge for the fiscal year. (6) The revenues of a discretionary surcharge imposed pursuant to this section, including penalties and accrued HB 2016 interest thereon, may be used to provide, constru ct, improve, repair, alter, or replace facilities,including, but not limited to: (a) Utilities and water and sewer systems. (b) Transportation facilities. (c) Park, recreational, library, and health system facilities. (d) Educational facilities. 1. Funds from the surcharge revenues trust fund may be transferred to the local school district pursuant to an interlocal agreement, which shall govern the authorized use of the funds and required financial reporting. 2. A school district receiving fund spursuant to this section shall prepare and submit an annual report to the governing authority of the county detailing the expenditure of funds transferred to the school district pursuant to this section. (7) A county, municipality, or school district that imposes a discretionary surcharge on documents pursuant to this section for a purpose authorized under subsection (6) may not also impose an impact fee for the same purpose while the surcharge is in effe ct. (8) All provisions of this chapter, except s. 201.15, apply to a discretionary surcharge imposed pursuant to this section. (9) The imposition of a discretionary surcharge pursuant HB 2016 to this section shall be construed as being authorized by general la win accordance with ss. and 9, Art. VII of the State Constitution. Section 3. This act shall take effect July 1, 2016.