Title: Public Retirement Plans

Summary: Providing that a consolidated government that has entered into an interlocal agreement to provide police protection services to a municipality within its boundaries is eligible to receive the premium taxes reported for the municipality under certain circumstances; authorizing the municipality receiving the police protection services to enact an ordinance levying the tax as provided by law, etc.

Full Text:
An act relating to public retirement plans; amending ss. 185.03 and 185.08, F.S.; specifying applicability of ch. 185, F.S., to certain consolidated governments; providing that a consolidated government that has entered into an interlocal agreement to provide police protection services to a municipality within its boundaries is eligible to receive the premium taxes reported for the municipality under certain circumstances; authorizing the municipality receiving the police protection services to enact an ordinance levying the tax as provided by law; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (2) of section 185.03, Florida Statutes, is amended to read: 185.03 Municipal police officers  retirement trust funds; creation; applicability of provisions; participation by public safety officers. For any municipality, chapter plan, local law municipality, or local law plan under this chapter: (2) (a)   The provisions of This chapter applies shall apply only to municipalities organized and established pursuant to the laws of the state,and does said provisions shall not apply to the unincorporated areas of a any county or counties nor shall the provisions hereof apply to any governmental entity whose police officers are eligible to participate in the Florida Retirement System. (b) With respect to the distribution of premium taxes, a single consolidated government consisting of a former county and one or more municipalities, consolidated pursuant to s. or s. 6(e), Art. VIII of the State Constitution, is also eligible to participate under this chapter. The consolidated government shall notify the division when it has entered into an interlocal agreement to provide police services to a municipality within its boundaries. The municipality may enact an ordinance levying the tax as provided in s. 185.08.Upon being provided copies of the interlocal agreement and the municipal ordinance levying the tax, the division may distribute any premium taxes reported for the municipality to the consolidated government as long as the interlocal agreement is in effect. Section 2. Subsection (1) of section 185.08, Florida Statutes, is amended to read: 185.08 State excise tax on casualty insurance premiums authorized; procedure. For any municipality, chapter plan, local law municipality, or local law plan under this chapter: (1) (a)  Each incorporated municipality in this state described and classified in s. 185.03, as well as each other city or town of this state which on July 31, 1953, had a lawfully established municipal police officers  retirement trust fund or city fund, by whatever name known, providing pension or relief benefits to police officers as provided under this chapter, may assess and impose on every insurance company, corporation, or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on, the business of casualty insurance as shown by records of the Office of Insurance Regulation of the Financial Services Commission, an excise tax in addition to any lawful license or excise tax now levied by each of the said municipalities, respectively, amounting to.85 percent of the gross amount of receipts of premiums from policyholders on all premiums collected on casualty insurance policies covering property within the corporate limits of such municipalities, respectively. (b) This section also applies to a municipality that consists of a single consolidated government, composed of a former county and one or more municipalities, which was consolidated pursuant to s. or s. 6(e), Art. VIII of the State Constitution, as provided in s. 185.03 (2)(b), and to casualty insurance policies covering properties within the boundaries of the consolidated government, regardless of whether the properties are located within one or more separately incorporated areas within the consolidated government, if the properties are being provided police protection services by the consolidated government. Section 3. This act shall take effect July 1, 2013.