F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 1481 2024
1 A bill to be entitled
2 An act relating to taxes, licenses, and fees; amending
3 s. 212.055, F.S.; removing a provision allowing the
4 indigent care and trauma center surtax to be levied
5 without a majority vote of electors; repealing s.
6 319.32, F.S., relating to fees for certificates of
7 title and disposition thereof; repealing s. 320.04,
8 F.S.; relating to registration service charges;
9 repealing s. 339.0801, F.S., relating to allocation of
10 increased revenues; amending s. 319.20, F.S.;
11 restoring provisions relating to the payment of fun ds
12 collected by an officer into the State Treasury;
13 amending ss. 215.211, 317.0007, 319.23, 319.24,
14 319.27, 319.28, 319.29, 319.323, 319.324, 319.30,
15 320.031, 320.0715, 320.08053, 320.0807, 320.084,
16 320.131, 320.1325, and 379.209, F.S.; conforming
17 provisions to changes made by the act; repealing ss.
18 320.08 and 320.08001, F.S., relating to license taxes;
19 repealing ss. 320.08015, 320.0802, 320.0804, and
20 320.08046, F.S., relating to surcharges on license
21 taxes; repealing ss. 320.08047, 320.081, 320.10,
22 320.14, 320.15, 320.20, 320.405, and 339.0803, F.S.,
23 relating to a voluntary contribution for organ and
24 tissue donor education, collection and distribution of
25 annual license tax on certain units, exemptions,
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26 fractional license tax, refund of license tax,
27 disposition of license tax moneys, International
28 Registration Plan records and hearings, and allocation
29 of increased revenues, respectively; amending ss.
30 193.075, 212.05, 212.0601, 215.22, 215.615, 282.709,
31 311.07, 311.09, 316.251, 316.261, 316.515, 316.545,
32 316.550, 320.01, 320.03, 320.055, 320.06, 320.0609,
33 320.0655, 320.0657, 320.0659, 320.07, 320.0705,
34 320.071, 320.072, 320.0801, 320.0803, 320.08035,
35 320.0805, 320.08056, 320.08058, 320.08068, 320.0815,
36 320.0821, 320.083, 320.0843, 320.0847, 320.086,
37 320.0863, 320.0875, 320.089, 320.0891, 320.0892,
38 320.0893, 320.0894, 320.102, 320.13, 320.133, 320.203,
39 320.27, 320.57, 320.771, 322.025, 322.0255, 339.139,
40 553.382, and 765.5155, F.S.; conforming provisions to
41 changes made by the act; amending s. 322.21, F.S.;
42 eliminating fees for original, renewal, and
43 replacement driver licenses and identification cards,
44 certain driver license endorsements, reinstatement of
45 driver licenses, and certain requests for review or
46 hearing; removing provisions relating to collection,
47 deposit, and use of such fees; amending ss. 322.051,
48 322.14, 322.17, 322.18, 322.251, 322.29, and 1003.48,
49 F.S.; conforming provisions to changes made by the
50 act; amending s. 601.15, F.S.; revising a specified
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51 assessment on citrus; revising procedures for paym ent
52 of certain assessments; amending ss. 601.041, 601.13,
53 601.152, and 601.155, F.S.; conforming provisions to
54 changes made by this act; repealing s. 258.0145, F.S.,
55 relating to military, law enforcement, and firefighter
56 state park fee discounts; repealing s. 279.2213, F.S.,
57 relating to management area permit revenues; repealing
58 s. 379.3511, F.S., relating to the appointment of
59 subagents for the sale of recreational hunting,
60 fishing, and trapping licenses and permits; repealing
61 s. 379.3512, F.S., relating to competitive bidding for
62 the sale of licenses, permits, and authorizations;
63 repealing s. 379.353, F.S., relating to exemptions
64 from fees and requirements for recreational hunting
65 fishing licenses and permits; repealing s. 379.356,
66 F.S., relating to fish pond licenses; repealing s.
67 379.357, F.S., relating to the Fish and Wildlife
68 Conservation Commission license program for tarpon;
69 repealing s. 379.359, F.S., relating to voluntary
70 contributions to Southeastern Guide Dogs, Inc.;
71 repealing s. 938.04, F.S., relating to court costs for
72 criminal offenses to provide compensation to victims
73 of crimes; repealing s. 938.06, F.S., relating to
74 court costs for criminal offenses to fund crime
75 stoppers programs; repealing s. 938.15, F.S., relating
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76 to criminal justice education for local governments;
77 amending s. 379.354, F.S.; revising fees for
78 recreational licenses; revising requirements for
79 licensure for certain activities; amending s. 379.352,
80 F.S.; revising the collection of certain moneys for
81 specified purposes; conforming provisions to changes
82 made by the act; amending ss. 16.555 and 212.06, F.S.;
83 conforming provisions to changes made by the act;
84 amending s. 258.014, F.S.; removing the authority of
85 the Division of Parks and Recreation within the
86 Department of Environmental Protection to set fees for
87 the use of state parks; amending ss. 258.0142, 318.18,
88 318.21, 327.73, 379.203, 379.207, 279.208, 379.2201,
89 379.3501, 379.3581, 379.363, 379.3712, 379.3751,
90 379.401, 938.01, and 943.25, F.S.; conforming
91 provisions to changes made by the act; amending s.
92 790.06, F.S.; removing provisions relating to the
93 collection of fees for licenses to carry concealed
94 weapons or concealed firearms; amending s. 790.0625,
95 F.S.; removing provisions relating to collection of
96 fees by tax collectors for licenses to carry concealed
97 weapons or concealed firearms; amending s. 790.065,
98 F.S.; conforming provisions to changes made by the
99 act; amending s. 212.11, F.S.; requiring certain
100 taxpayers receive an automatic extension on the due
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101 date for certain tax related duties; amending s.
102 220.222, F.S.; requiring the Department of Revenue to
103 extend the due date for certain tax returns for
104 specified taxpayers; providing an effective date.
105
106 Be It Enacted by the Legislature of the State of Florida:
107
108 Section 1. Paragraph (a) of subsection (4) of section
109 212.055, Florida Statutes, is amended to read:
110 212.055 Discretionary sales surtaxes; legislative intent;
111 authorization and use of proceeds.—It is the legislative intent
112 that any authorization for imposition of a discretionary sales
113 surtax shall be published in the Florida Statutes as a
114 subsection of this section, irrespective of the duration of the
115 levy. Each enactment shall specify the types of counties
116 authorized to levy; the rate or rates which may be im posed; the
117 maximum length of time the surtax may be imposed, if any; the
118 procedure which must be followed to secure voter approval, if
119 required; the purpose for which the proceeds may be expended;
120 and such other requirements as the Legislature may provide.
121 Taxable transactions and administrative procedures shall be as
122 provided in s. 212.054.
123 (4) INDIGENT CARE AND TRAUMA CENTER SURTAX.—
124 (a)1. The governing body in each county the government of
125 which is not consolidated with that of one or more
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126 municipalities, which has a population of at least 800,000
127 residents and is not authorized to levy a surtax under
128 subsection (5), may levy, pursuant to an ordinance either
129 approved by an extraordinary vote of the governing body or
130 conditioned to take effect only upon approval by a majority vote
131 of the electors of the county voting in a referendum, a
132 discretionary sales surtax at a rate that may not exceed 0.5
133 percent.
134 2. If the ordinance is conditioned on a referendum, A
135 statement that includes a brief and general description of the
136 purposes to be funded by the surtax and that conforms to the
137 requirements of s. 101.161 shall be placed on the ballot by the
138 governing body of the county. The following questions shall be
139 placed on the ballot:
140 FOR THE. . . .CENTS TAX
141 AGAINST THE. . . .CENTS TAX
142 3. The ordinance adopted by the governing body providing
143 for the imposition of the surtax shall set forth a plan for
144 providing health care services to qualified residents, as
145 defined in subparagraph 4. Such plan and subsequent amendments
146 to it shall fund a broad range of health care services for both
147 indigent persons and the medically poor, including, but not
148 limited to, primary care and preventive care as well as hospital
149 care. The plan must also address the services to be provided by
150 the Level I trauma center. It shall emphasize a continuity of
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151 care in the most cost-effective setting, taking into
152 consideration both a high quality of care and geographic access.
153 Where consistent with these objectives, it shall include,
154 without limitation, services rendered by physicians, clinics,
155 community hospitals, mental health centers, and alternative
156 delivery sites, as well as at least one regional referral
157 hospital where appropriate. It shall provide that agreements
158 negotiated between the county and providers, including hospitals
159 with a Level I trauma center, will include reimbursement
160 methodologies that take into account the cost of services
161 rendered to eligible patients, recognize hospitals that render a
162 disproportionate share of indigent care, provide other
163 incentives to promote the delivery of charity care, promote the
164 advancement of technology in medical services, recognize the
165 level of responsiveness to medical needs in trauma cases, and
166 require cost containment including, but not limited to, case
167 management. It must also provide that any hospitals that are
168 owned and operated by government entities on May 21, 1991, must,
169 as a condition of receiving funds under this subsection, afford
170 public access equal to that provided under s. 286.0 11 as to
171 meetings of the governing board, the subject of which is
172 budgeting resources for the rendition of charity care as that
173 term is defined in the Florida Hospital Uniform Reporting System
174 (FHURS) manual referenced in s. 408.07. The plan shall also
175 include innovative health care programs that provide cost-
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176 effective alternatives to traditional methods of service
177 delivery and funding.
178 4. For the purpose of this paragraph, the term "qualified
179 resident" means residents of the authorizing county who are:
180 a. Qualified as indigent persons as certified by the
181 authorizing county;
182 b. Certified by the authorizing county as meeting the
183 definition of the medically poor, defined as persons having
184 insufficient income, resources, and assets to provide the needed
185 medical care without using resources required to meet basic
186 needs for shelter, food, clothing, and personal expenses; or not
187 being eligible for any other state or federal program, or having
188 medical needs that are not covered by any such program; or
189 having insufficient third-party insurance coverage. In all
190 cases, the authorizing county is intended to serve as the payor
191 of last resort; or
192 c. Participating in innovative, cost-effective programs
193 approved by the authorizing county.
194 5. Moneys collected pursuant to this paragraph remain the
195 property of the state and shall be distributed by the Department
196 of Revenue on a regular and periodic basis to the clerk of the
197 circuit court as ex officio custodian of the funds of the
198 authorizing county. The clerk of the circuit court shall:
199 a. Maintain the moneys in an indigent health care trust
200 fund;
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201 b. Invest any funds held on deposit in the trust fund
202 pursuant to general law;
203 c. Disburse the funds, including any interest earned, to
204 any provider of health care services, as provided in
205 subparagraphs 3. and 4., upon directive from the authorizing
206 county. However, if a county has a population of at least
207 800,000 residents and has levied the surtax authorized in this
208 paragraph, notwithstanding any directive from the autho