CS/CS/HB 1329 full text · Session Watch

2 An act relating to local government finances;

3 providing a short title; amending s. 129.03, F.S.;

4 revising the timeframe during which tentative budgets,

5 and the length of time for which final budgets, must

6 be posted on county websites; requiring the county to

7 hold a budget workshop for a specified purpose by a

8 certain date; requiring the county to post a certain

9 budget reduction exercise or link on its website;

10 requiring that tentative, adopted tentative, and final

11 budgets be posted on a county's website; specifying

12 requirements for such posted budgets; deleting

13 obsolete language; requiring counties to prepare

14 certain quarterly compensation summaries; requiring

15 that such summaries be posted on a county website in a

16 certain format; requiring counties to publish budget

17 development calendars; specifying requirements for

18 such calendars; providing that such publication may

19 not serve as a basis for certain actions; amending s.

20 129.06, F.S.; revising the length of time for which a

21 public hearing for an amendment to a county budget

22 must be advertised; requiring that proposed amendments

23 be posted on the county's website on a certain date;

24 revising the length of time for which adopted

25 amendments must remain on such website; amending s.

26 163.3164, F.S.; defining the terms "impact fee" and

27 "plan-based methodology"; amending s. 163.3180, F.S.;

28 authorizing a local government to adopt an alternative

29 transportation system that is mobility-plan and fee-

30 based or that is not mobility-plan and fee-based,

31 including impact fees, under certain circumstances;

32 providing construction; prohibiting certain interlocal

33 agreements from extending beyond a specified date;

34 deleting an exception to an applicability provision

35 relating to concurrency; amending s. 163.31801, F.S.;

36 defining the term "extraordinary circumstances";

37 specifying requirements applicable to local

38 governments and special districts for impact fees

39 adopted or increased after a specified date; requiring

40 that a demonstrated-need study use a plan-based

41 methodology for a certain purpose; requiring that

42 certain capacity standards be specified in a certain

43 impact fee study; requiring that a demonstrated-need

44 study be accompanied by a certain declaration;

45 requiring local governments, school districts, and

46 special districts to use localized data for a certain

47 purpose; prohibiting local governments, school

48 districts, and special districts from using certain

49 data for a specified purpose; prohibiting local

50 governments, school districts, and special districts

51 from including certain deductions in certain impact

52 fee increases and from increasing impact fee rates

53 beyond certain phase-in limitations by more than a

54 specified percentage within a certain timeframe;

55 providing procedures relating to impact fee payor

56 refunds and credits of impact fee overpayments;

57 providing legislative intent; prohibiting the use of

58 certain provisions as an admission against interest;

59 amending s. 166.241, F.S.; revising the timeframe

60 during which tentative budgets, and the length of time

61 for which final budgets, must be posted on municipal

62 or county websites, as applicable; requiring the

63 municipality to hold a budget workshop for a specified

64 purpose by a certain date; requiring the municipality

65 to post a certain budget reduction exercise or link on

66 its website or the county's website, as applicable;

67 requiring that tentative, adopted tentative, and final

68 budgets be posted on a municipality's website or the

69 county's website, as applicable; specifying

70 requirements for such posted budgets; deleting

71 obsolete language; requiring that proposed amendments

72 be posted on a certain website on a certain date;

73 revising the length of time for which adopted

74 amendments must remain on such website; requiring

75 municipalities to prepare certain quarterly

76 compensation summaries; requiring that such summaries

77 be posted in a specified manner; requiring

78 municipalities to publish budget development calendars

79 in a specified manner; specifying requirements for

80 such calendars; providing that such publication may

81 not serve as a basis for certain actions; amending s.

82 212.055, F.S.; conforming a cross-reference; declaring

83 that the act fulfills an important state interest;

84 providing an effective date.

86 Be It Enacted by the Legislature of the State of Florida:

88 Section 1. This act may be cited as the "Local Government

89 Financial Transparency and Accountability Act."

90 Section 2. Present paragraph (d) of subsection (3) of

91 section 129.03, Florida Statutes, is redesignated as paragraph

92 (f) of that subsection, a new paragraph (d) and paragraphs (e),

93 (g), and (h) are added to subsection (3) of that section, and

94 paragraph (c) and present paragraph (d) of subsection (3) of

95 that section are amended, to read:

96 129.03 Preparation and adoption of budget.—

97 (3) The county budget officer, after tentatively

98 ascertaining the proposed fiscal policies of the board for the

99 next fiscal year, shall prepare and present to the board a

100 tentative budget for the next fiscal year for each of the funds

101 provided in this chapter, including all estimated receipts,

102 taxes to be levied, and balances expected to be brought forward

103 and all estimated expenditures, reserves, and balances to be

104 carried over at the end of the year.

105 (c) The board shall hold public hearings to adopt

106 tentative and final budgets pursuant to s. 200.065. The hearings

107 shall be primarily for the purpose of hearing requests and

108 complaints from the public regarding the budgets and the

109 proposed tax levies and for explaining the budget and any

110 proposed or adopted amendments. The tentative budget must be

111 posted on the county's official website at least 5 2 days before

112 the public hearing to consider such budget and must remain on

113 the website for at least 45 days. The final budget must be

114 posted on the website within 30 days after adoption and must

115 remain on the website for at least 5 2 years. The tentative

116 budgets, adopted tentative budgets, and final budgets shall be

117 filed in the office of the county auditor as a public record.

118 Sufficient reference in words and figures to identify the

119 particular transactions must be made in the minutes of the board

120 to record its actions with reference to the budgets.

121 (d) The county shall hold a budget workshop at which the

122 board shall perform a budget reduction exercise, identifying

123 strategies to potentially reduce the ensuing fiscal year budget

124 by 10 percent in comparison to the current year budget without

125 compromising essential public services, such as law enforcement

126 or fire services, or legal obligations. The county shall post

127 such exercise on the county's official website in a portable

128 document format or a similar electronically accessible form that

129 can be downloaded and is independent of the original software

130 and hardware used to create the document, or a link to a

131 recording of the budget workshop. The budget reduction exercise

132 must occur at least 14 days before final budget adoption.

133 (e) Each tentative budget, adopted tentative budget, and

134 final budget must be posted on the county's official website.

135 The budget must be posted in a portable document format or a

136 similar electronically accessible form that can be downloaded

137 and may be independent of the original software and hardware

138 used to create the document. At a minimum, the posted budgets

139 must include all of the following information for the proposed

140 fiscal year, the current fiscal year, and the preceding 4 fiscal

141 years:

142 1. Budget overview and summary, including a narrative

143 analysis that also utilizes graphical illustrations to highlight

144 major points of emphasis and trends.

145 2. An overall countywide summary of revenue and

146 expenditures.

147 3. A summary of revenue and expenditures by fund.

148 4. A summary of expenses by department and division.

149 5. A summary of expenses by program or function.

150 6. A summary of expenses related to debt obligations.

151 7. A summary of expenses related to capital projects.

152 8. An organizational chart or staffing summary.

153 9. A summary and analysis of county reserves and fund

154 balances.

155 (f)(d) By each October 15, the county budget officer shall

156 electronically submit the following information regarding the

157 final budget and the county's economic status to the Office of

158 Economic and Demographic Research in the format specified by the

159 office:

160 1. Government spending per resident, including, at a

161 minimum, the spending per resident for the previous 5 fiscal

162 years.

163 2. Government debt per resident, including, at a minimum,

164 the debt per resident for the previous 5 fiscal years.

165 3. Median income within the county.

166 4. The average county employee salary.

167 5. Percent of budget spent on salaries and benefits for

168 county employees.

169 6. Number of special taxing districts, wholly or

170 partially, within the county.

171 7. Annual county expenditures providing for the financing,

172 acquisition, construction, reconstruction, or rehabilitation of

173 housing that is affordable, as that term is defined in s.

174 420.0004. The reported expenditures must indicate the source of

175 such funds as "federal," "state," "local," or "other," as

176 applicable. ~~The information required by this subparagraph must~~

177 ~~be included in the submission due by October 15, 2020, and each~~

178 ~~annual submission thereafter.~~

179 (g) Each county shall prepare a quarterly summary of

180 compensation for all employees funded with appropriations from

181 the county. The summary must include job titles, names, and

182 salaries for each employee. The summary must be posted on the

183 county's official website in a portable document format or a

184 similar electronically accessible form that can be downloaded

185 and may be independent of the original software and hardware

186 used to create the document.

187 (h)1. Each county shall publish a budget development

188 calendar for the ensuing fiscal year. The calendar must list, to

189 the extent practicable, all of the following budget-related

190 events:

191 a. The expected timeframe for county agencies to submit

192 their proposed budget requests, including the name of the county

193 agency or county budget officer to whom such requests must be

194 submitted.

195 b. The expected timeframe for constitutional county

196 officers listed in s. 1(d), Art. VIII of the State Constitution

197 to submit their tentative budgets to the board of county

198 commissioners under subsection (2).

199 c. The expected timeframe in which the county property

200 appraiser is expected to submit to the county budget officer his

201 or her estimate of total valuations against which taxes may be

202 levied as described in subsection (1).

203 d. An expected timeframe for holding any budget workshops

204 at which the board of county commissioners may discuss the

205 ensuing county budget, county agency funding requests, or the

206 budgets of constitutional county officers.

207 e. The expected timeframe in which the budget public

208 hearings required under s. 200.065 may be held.

209 f. The expected timeframe by which the county will hold a

210 budget workshop at which the board of county commissioners will

211 perform the budget reduction exercise required by paragraph (d).

212 2. The budget development calendar must be published on

213 the county's website on or before January 30 of each calendar

214 year. However, the publication of the budget development

215 calendar may not serve as a basis for bringing any civil or

216 equitable action challenging the adoption of a county's

217 tentative or final budgets pursuant to s. 129.01 or s. 200.065.

218 Section 3. Paragraph (f) of subsection (2) of section

219 129.06, Florida Statutes, is amended to read:

220 129.06 Execution and amendment of budget.—

221 (2) The board at any time within a fiscal year may amend a

222 budget for that year, and may within the first 60 days of a

223 fiscal year amend the budget for the prior fiscal year, as

224 follows:

225 (f) Unless otherwise prohibited by law, if an amendment to

226 a budget is required for a purpose not specifically authorized

227 in paragraphs (a)-(e), the amendment may be authorized by

228 resolution or ordinance of the board of county commissioners

229 adopted following a public hearing.

230 1. The public hearing must be advertised at least ~~2 days,~~

231 ~~but not more than~~ 5 days, before the date of the hearing. The

232 advertisement must appear in a newspaper of paid general

233 circulation and must identify the name of the taxing authority,

234 the date, place, and time of the hearing, and the purpose of the

235 hearing. The advertisement must also identify each budgetary

236 fund to be amended, the source of the funds, the use of the

237 funds, and the total amount of each fund's appropriations.

238 2. The proposed amendment must be posted on the county's

239 official website 5 days before the adoption of the amendment. If

240 the board amends the budget pursuant to this paragraph, the

241 adopted amendment ~~must be posted on the county's official~~

242 ~~website within 5 days after adoption and~~ must remain on the

243 website for at least 5 2 years.

244 Section 4. Present subsections (22) through (38) and (39)

245 through (54) of section 163.3164, Florida Statutes, are

246 redesignated as subsections (23) through (39) and (41) through

247 (56), respectively, and new subsections (22) and (40) are added

248 to that section, to read:

249 163.3164 Community Planning Act; definitions.—As used in

250 this act:

251 (22) "Impact fee" means a one-time charge imposed by a

252 local government on new development to fund the capital costs of

253 public infrastructure needed to serve that development.

254 (40) "Plan-based methodology" means a study methodology

255 that uses the most recent and localized data to project growth

256 within a jurisdiction over a 10-year period, anticipate capacity

257 impacts on relevant systems which will be created by the

258 projected growth, and establish a list of capital projects to be

259 constructed or purchased in a defined time period to mitigate

260 the anticipated capacity impacts as part of a new or updated

261 impact fee study. The capital projects identified in a county or

262 municipal impact fee study and any necessary interlocal

263 agreement must comport with the requirements of s.

264 163.3177(6)(h).

265 Section 5. Paragraphs (i) and (j) of subsection (5) of

266 section 163.3180, Florida Statutes, are amended to read:

267 163.3180 Concurrency.—

268 (5)

269 (i) If a local government elects to repeal transportation

270 concurrency, the local government may adopt an alternative

271 transportation system that is mobility-plan and fee-based or an

272 alternative transportation system that is not mobility-plan and

273 fee-based, including impact fees. The local government may not

274 use an alternative transportation system to deny, time, or phase

275 an application for site plan approval, plat approval, final

276 subdivision approval, building permits, or the functional

277 equivalent of such approvals provided that the developer agrees

278 to pay for the development's identified transportation impacts

279 via the funding mechanism implemented by the local government.

280 The revenue from the funding mechanism used in the alternative

281 transportation system must be used to implement the needs of the

282 local government's plan which serves as the basis for the fee

283 imposed. An alternative transportation system must comply with

284 s. 163.31801 governing impact fees. An alternative

285 transportation system may not impose upon new development any

286 responsibility for funding an existing transportation deficiency

287 as defined in paragraph (h). This section does not require a

288 local government to adopt a mobility fee in lieu of an impact

289 fee for transportation.

290 (j)1. If a county and municipality charge the developer of

291 a new development or redevelopment a fee for transportation

292 capacity impacts, the county and municipality must create and

293 execute an interlocal agreement to coordinate the mitigation of

294 their respective transportation capacity impacts.

295 2. The interlocal agreement must, at a minimum:

296 a. Ensure that any new development or redevelopment is not

297 charged twice for the same transportation capacity impacts.

298 b. Establish a plan-based methodology for determining the

299 legally permissible fee to be charged to a new development or

300 redevelopment.

301 c. Require the county or municipality issuing the building

302 permit to collect the fee, unless agreed to otherwise.

303 d. Provide a method for the proportionate distribution of

304 the revenue collected by the county or municipality to address

305 the transportation capacity impacts of a new development or

306 redevelopment, or provide a method of assigning responsibility

307 for the mitigation of the transportation capacity impacts

308 belonging to the county and the municipality.

309 3. By October 1, 2025, if an interlocal agreement is not

310 executed pursuant to this paragraph:

311 a. The fee charged to a new development or redevelopment

312 shall be based on the transportation capacity impacts

313 apportioned to the county and municipality as identified in the

314 developer's traffic impact study or the mobility plan adopted by

315 the county or municipality.

316 b. The developer shall receive a 10 percent reduction in

317 the total fee calculated pursuant to sub-subparagraph a.

318 c. The county or municipality issuing the building permit

319 must collect the fee charged pursuant to sub-subparagraphs a.

320 and b. and distribute the proceeds of such fee to the county and

321 municipality within 60 days after the developer's payment.

322 4. This paragraph does not apply to:

323 a. A county as defined in s. 125.011(1).

324 b. A county or municipality that has entered into, or

325 otherwise updated, an existing interlocal agreement, as of

326 October 1, 2024, to coordinate the mitigation of transportation

327 impacts. However, if such existing interlocal agreement is

328 terminated, the affected county and municipality that have

329 entered into the agreement are ~~shall be~~ subject to the

330 requirements of this paragraph. An interlocal agreement entered

331 into before October 1, 2024, may not extend beyond October 1,

332 2031 ~~unless the county and municipality mutually agree to extend~~

333 ~~the existing interlocal agreement before the expiration of the~~

334 ~~agreement.~~

335 Section 6. Present paragraphs (a) and (b) of subsection

336 (3) of section 163.31801, Florida Statutes, are redesignated as

337 paragraphs (b) and (c), respectively, a new paragraph (a) is

338 added to that subsection, subsection (15) is added to that

339 section, and subsection (4) and paragraph (g) of subsection (6)

340 of that section are amended, to read:

341 163.31801 Impact fees; short title; intent; minimum

342 requirements; audits; challenges.—

343 (3) For purposes of this section, the term:

344 (a) "Extraordinary circumstances" means measurable effects

345 of development which will require mitigation by the affected

346 local government, school district, or special district and which

347 exceed the total of the current adopted impact fee amount and

348 any increase as provided in paragraphs (6)(c), (d), and (e) in

349 less than 4 years.

350 (4) For impact fees adopted or increased after July 1,

351 2026, at a minimum, each local government that adopts and

352 collects an impact fee by ordinance and each special district

353 that adopts, collects, and administers an impact fee by

354 resolution must:

355 (a) Ensure that the calculation of the impact fee is based

356 on a demonstrated-need study that is plan-based and uses ~~using~~

357 the most recent and localized data available within 4 years of

358 the current impact fee update. The new study must be adopted by

359 the local government within 12 months of the initiation of the

360 new impact fee study if the local government increases the

361 impact fee.

362 (b) Provide for accounting and reporting of impact fee

363 collections and expenditures and account for the revenues and

364 expenditures of such impact fee in a separate accounting fund.

365 (c) Limit administrative charges for the collection of

366 impact fees to actual costs.

367 (d) Provide notice at least 90 days before the effective

368 date of an ordinance or resolution imposing a new or increased

369 impact fee. A local government is not required to wait 90 days

370 to decrease, suspend, or eliminate an impact fee. Unless the

371 result is to reduce the total mitigation costs or impact fees

372 imposed on an applicant, new or increased impact fees may not

373 apply to current or pending permit applications submitted before

374 the effective date of a new or increased impact fee.

375 (e) Ensure that collection of the impact fee may not be

376 required to occur earlier than the date of issuance of the

377 building permit for the property that is subject to the fee.

378 (f) Ensure that the impact fee is proportional and

379 reasonably connected to, or has a rational nexus with, the need

380 for additional capital facilities and the increased impact

381 generated by the new residential or commercial construction.

382 (g) Ensure that the impact fee is proportional and

383 reasonably connected to, or has a rational nexus with, the

384 expenditures of the funds collected and the benefits accruing to

385 the new residential or nonresidential construction.

386 (h) Specifically earmark funds collected under the impact

387 fee for use in acquiring, constructing, or improving capital

388 facilities to benefit new users.

389 (i) Ensure that revenues generated by the impact fee are

390 not used, in whole or in part, to pay existing debt or for

391 previously approved projects unless the expenditure is

392 reasonably connected to, or has a rational nexus with, the

393 increased impact generated by the new residential or

394 nonresidential construction.

395 (6) A local government, school district, or special

396 district may increase an impact fee only as provided in this

397 subsection.

398 (g)1. A local government, school district, or special

399 district may increase an impact fee rate beyond the phase-in

400 limitations established under paragraph (b), paragraph (c),

401 paragraph (d), or paragraph (e) by establishing the need for

402 such increase in full compliance with the requirements of

403 subsection (4), provided the following criteria are met:

404 a. A demonstrated-need study using a plan-based

405 methodology which justifies ~~justifying~~ any increase in excess of

406 those authorized in paragraph (b), paragraph (c), paragraph (d),

407 or paragraph (e) has been completed within the 12 months before

408 the adoption of the impact fee increase and expressly

409 demonstrates the extraordinary circumstances necessitating the

410 need to exceed the phase-in limitations. The capacity standards

411 used to support the existence of such extraordinary

412 circumstances must be specified in the impact fee study adopted

413 under paragraph (4)(a). The demonstrated-need study must be

414 accompanied by a declaration stating how and the timeframe

415 during which the proposed impact fee increase will be used to

416 construct or purchase the improvements necessary to increase

417 capacity. The local government, school district, or special

418 district must use localized data reflecting differences in costs

419 and modality of projects between urban, emerging urban, and

420 rural areas, as applicable within the study area, to project the

421 anticipated growth or capacity impacts that underlie the

422 extraordinary circumstances necessitating the impact fee

423 increase.

424 b. The local government jurisdiction has held at least two

425 publicly noticed workshops dedicated to the extraordinary

426 circumstances necessitating the need to exceed the phase-in

427 limitations set forth in paragraph (b), paragraph (c), paragraph

428 (d), or paragraph (e).

429 c. The impact fee increase ordinance is approved by a

430 unanimous vote of the governing body.

431 2. An impact fee increase approved under this paragraph

432 must be implemented in at least two but not more than four equal

433 annual increments beginning with the date on which the impact

434 fee increase ordinance is adopted.

435 3. A local government, school district, or special

436 district may not:

437 a. Increase an impact fee rate beyond the phase-in

438 limitations under this paragraph if the local government, school

439 district, or special district has not increased the impact fee

440 within the past 5 years. Any year in which the local government,

441 school district, or special district is prohibited from

442 increasing an impact fee because the jurisdiction is in a

443 hurricane disaster area is not included in the 5-year period.

444 b. Use data that is more than 4 years old to demonstrate

445 extraordinary circumstances.

446 c. Include in the impact fee increase any deduction

447 authorized by a previous or existing impact fee.

448 d. Increase an impact fee rate beyond the phase-in

449 limitations under this paragraph by more than 100 percent

450 divided equally over a 4-year period.

451 (15) When an impact fee payor submits a written request to

452 the chief administrative officer of a local government, school

453 district, or special district for a refund or credit from

454 alleged overpayment of an impact fee, the local government,

455 school district, or special district that levied the impact fee

456 shall provide a written approval or denial to the payor within

457 30 days after receiving the written request. If the local

458 government, school district, or special district approves the

459 payor's request, the impact fee payor may, at the payor's

460 discretion, elect to receive either a refund or a credit. The

461 impact fee payor has 30 days after receipt of the written

462 response from the local government, school district, or special

463 district to provide written notice to the chief administrator of

464 the local government, school district, or special district of

465 the payor's election. It is the intent of the Legislature that

466 the impact fee payor elect a credit if the payor has the

467 reasonable opportunity to use the credit, in accordance with

468 law. A full refund or credit of the impact fee must be provided

469 to the payor within 30 days after the chief administrator

470 receives the payor's written election. A request or response

471 provided in accordance with this subsection may not be used as

472 an admission against interest of either party in any subsequent

473 action challenging the impact fee.

474 Section 7. Present subsections (4) through (9) of section

475 166.241, Florida Statutes, are redesignated as subsections (5)

476 through (10), respectively, a new subsection (4) and subsections

477 (11) and (12) are added to that section, and subsection (3) and

478 present subsection (7), paragraph (c) of present subsection (8),

479 and present subsection (9) of that section are amended, to read:

480 166.241 Fiscal years, budgets, appeal of municipal law

481 enforcement agency budget, and budget amendments.—

482 (3)(a) The tentative budget must be posted on the

483 municipality's official website at least 5 2 days before the

484 budget hearing, held pursuant to s. 200.065 or other law, to

485 consider such budget and must remain on the website for at least

486 45 days. The final adopted budget must be posted on the

487 municipality's official website within 30 days after adoption

488 and must remain on the website for at least 5 2 years. If the

489 municipality does not operate an official website, the

490 municipality must, within a reasonable period of time as

491 established by the county or counties in which the municipality

492 is located, transmit the tentative budget and final budget to

493 the manager or administrator of such county or counties who

494 shall post the budgets on the county's website.

495 (b) The municipality shall hold a budget workshop at which

496 the governing body of the municipality shall perform a budget

497 reduction exercise, identifying strategies to potentially reduce

498 the ensuing fiscal year budget by 10 percent in comparison to

499 the current year budget without compromising essential public

500 services, such as law enforcement or fire services, or legal

501 obligations. The municipality shall post such exercise on the

502 municipality's official website or the county's official

503 website, as applicable, in a portable document format or a

504 similar electronically accessible form that can be downloaded

505 and is independent of the original software and hardware used to

506 create the document, or a link to a recording of the budget

507 workshop. The budget reduction exercise must occur at least 14

508 days before final budget adoption.

509 (4) Each tentative budget, adopted tentative budget, or

510 final budget must be posted on the municipality's official

511 website or the county's official website, as applicable. The

512 budget must be posted in a portable document format or a similar

513 electronically accessible form that can be downloaded and may be

514 independent of the original software and hardware used to create

515 the document. At a minimum, the posted budgets must include all

516 of the following information for the proposed fiscal year, the

517 current fiscal year, and the preceding 4 fiscal years:

518 (a) Budget overview and summary, including a narrative

519 analysis that also utilizes graphical illustrations to highlight

520 major points of emphasis and trends.

521 (b) An overall municipal summary of revenue and

522 expenditures.

523 (c) A summary of revenue and expenditures by fund.

524 (d) A summary of expenses by department and division.

525 (e) A summary of expenses by program or function.

526 (f) A summary of expenses related to debt obligations.

527 (g) A summary of expenses related to capital projects.

528 (h) An organizational chart or staffing summary.

529 (i) A summary and analysis of municipal reserves and fund

530 balances.

531 (8)(7) By each October 15, the municipal budget officer

532 shall electronically submit the following information regarding

533 the final budget and the municipality's economic status to the

534 Office of Economic and Demographic Research in the format

535 specified by the office:

536 (a) Government spending per resident, including, at a

537 minimum, the spending per resident for the previous 5 fiscal

538 years.

539 (b) Government debt per resident, including, at a minimum,

540 the debt per resident for the previous 5 fiscal years.

541 (c) Average municipal employee salary.

542 (d) Median income within the municipality.

543 (e) Number of special taxing districts wholly or partially

544 within the municipality.

545 (f) Percent of budget spent on salaries and benefits for

546 municipal employees.

547 (g) Annual municipal expenditures providing for the

548 financing, acquisition, construction, reconstruction, or

549 rehabilitation of housing that is affordable, as that term is

550 defined in s. 420.0004. The reported expenditures must indicate

551 the source of such funds as "federal," "state," "local," or

552 "other," as applicable. ~~This information must be included in the~~

553 ~~submission due by October 15, 2020, and each annual submission~~

554 ~~thereafter.~~

555 (9)(8) The governing body of each municipality at any time

556 within a fiscal year or within 60 days following the end of the

557 fiscal year may amend a budget for that year as follows:

558 (c) If a budget amendment is required for a purpose not

559 specifically authorized in paragraph (a) or paragraph (b), the

560 budget amendment must be adopted in the same manner as the

561 original budget unless otherwise specified in the municipality's

562 charter. The proposed amendment must be posted on the

563 municipality's official website 5 days before the adoption of

564 the amendment. If the municipality does not operate an official

565 website, the municipality must, within a reasonable period of

566 time as established by the county or counties in which the

567 municipality is located, transmit the proposed amendment to the

568 manager or administrator of such county or counties who shall

569 post the proposed amendment on the county's website 5 days

570 before the adoption of the amendment.

571 (10)(9) If the governing body of a municipality amends the

572 budget pursuant to paragraph (9)(c) ~~(8)(c),~~ the adopted

573 amendment must ~~be posted on the official website of the~~

574 ~~municipality within 5 days after adoption and must~~ remain on the

575 municipality's website or the county's website, as applicable,

576 for at least 5 2 years. ~~If the municipality does not operate an~~

577 ~~official website, the municipality must, within a reasonable~~

578 ~~period of time as established by the county or counties in which~~

579 ~~the municipality is located, transmit the adopted amendment to~~

580 ~~the manager or administrator of such county or counties who~~

581 ~~shall post the adopted amendment on the county's website.~~

582 (11) Each municipality shall prepare a quarterly summary

583 of compensation for all employees funded with appropriations

584 from the municipality. The summary must include job titles,

585 names, and salaries for each employee. The summary must be

586 posted on the municipality's official website or the county's

587 official website, as applicable, in a portable document format

588 or a similar electronically accessible form that can be

589 downloaded and may be independent of the original software and

590 hardware used to create the document. If the municipality does

591 not operate an official website, the municipality must, within a

592 reasonable period of time as established by the county or

593 counties in which the municipality is located, transmit the

594 summary to the manager or administrator of such county or

595 counties who shall post the summary on the county's website.

596 (12)(a) Each municipality shall publish a budget

597 development calendar for the ensuing fiscal year. The calendar

598 must list, to the extent practicable, all of the following

599 budget related events:

600 1. The expected timeframe for municipal agencies to submit

601 their proposed budget requests, including the name of the

602 municipal agency or budget officer to whom such requests must be

603 submitted.

604 2. The expected timeframe by which the county property

605 appraiser is expected to submit to the municipality the taxable

606 value within the jurisdiction of the municipality under s.

607 200.065.

608 3. An expected timeframe for holding any budget workshops

609 at which the municipality's governing body may discuss the

610 ensuing fiscal year budget or the funding requests of the

611 municipality's agencies or governmental units.

612 4. The expected timeframe in which the budget public

613 hearings required under s. 200.065 may be held.

614 5. The expected timeframe by which the municipality will

615 hold a budget workshop at which the council or commission will

616 perform the budget reduction exercise required by paragraph

617 (3)(b).

618 (b) The budget development calendar must be published on

619 the municipality's official website or the county's official

620 website, as applicable, on or before January 30 of each calendar

621 year. If the municipality does not operate an official website,

622 the municipality must, within a reasonable period of time as

623 established by the county or counties in which the municipality

624 is located, transmit the budget development calendar to the

625 manager or administrator of such county or counties who shall

626 post the municipality's budget development calendar on the

627 county's website. However, the publication of the budget

628 development calendar may not serve as a basis for bringing any

629 civil or equitable action challenging the adoption of the

630 municipality's tentative or final budget pursuant to this

631 section or s. 200.065.

632 Section 8. Paragraph (d) of subsection (2) of section

633 212.055, Florida Statutes, is amended to read:

634 212.055 Discretionary sales surtaxes; legislative intent;

635 authorization and use of proceeds.—It is the legislative intent

636 that any authorization for imposition of a discretionary sales

637 surtax shall be published in the Florida Statutes as a

638 subsection of this section, irrespective of the duration of the

639 levy. Each enactment shall specify the types of counties

640 authorized to levy; the rate or rates which may be imposed; the

641 maximum length of time the surtax may be imposed, if any; the

642 procedure which must be followed to secure voter approval, if

643 required; the purpose for which the proceeds may be expended;

644 and such other requirements as the Legislature may provide.

645 Taxable transactions and administrative procedures shall be as

646 provided in s. 212.054.

647 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—

648 (d) The proceeds of the surtax authorized by this

649 subsection and any accrued interest shall be expended by the

650 school district, within the county and municipalities within the

651 county, or, in the case of a negotiated joint county agreement,

652 within another county, to finance, plan, and construct

653 infrastructure; to acquire any interest in land for public

654 recreation, conservation, or protection of natural resources or

655 to prevent or satisfy private property rights claims resulting

656 from limitations imposed by the designation of an area of

657 critical state concern; to provide loans, grants, or rebates to

658 residential or commercial property owners who make energy

659 efficiency improvements to their residential or commercial

660 property, if a local government ordinance authorizing such use

661 is approved by referendum; or to finance the closure of county-

662 owned or municipally owned solid waste landfills that have been

663 closed or are required to be closed by order of the Department

664 of Environmental Protection. Any use of the proceeds or interest

665 for purposes of landfill closure before July 1, 1993, is

666 ratified. The proceeds and any interest may not be used for the

667 operational expenses of infrastructure, except that a county

668 that has a population of fewer than 75,000 and that is required

669 to close a landfill may use the proceeds or interest for long-

670 term maintenance costs associated with landfill closure.

671 Counties, as defined in s. 125.011, and charter counties may, in

672 addition, use the proceeds or interest to retire or service

673 indebtedness incurred for bonds issued before July 1, 1987, for

674 infrastructure purposes, and for bonds subsequently issued to

675 refund such bonds. Any use of the proceeds or interest for

676 purposes of retiring or servicing indebtedness incurred for

677 refunding bonds before July 1, 1999, is ratified.

678 1. For the purposes of this paragraph, the term

679 "infrastructure" means:

680 a. Any fixed capital expenditure or fixed capital outlay

681 associated with the construction, reconstruction, or improvement

682 of public facilities that have a life expectancy of 5 or more

683 years, any related land acquisition, land improvement, design,

684 and engineering costs, and all other professional and related

685 costs required to bring the public facilities into service. For

686 purposes of this sub-subparagraph, the term "public facilities"

687 means facilities as defined in s. 163.3164(43) ~~s. 163.3164(41),~~

688 s. 163.3221(13), or s. 189.012(5), and includes facilities that

689 are necessary to carry out governmental purposes, including, but

690 not limited to, fire stations, general governmental office

691 buildings, and animal shelters, regardless of whether the

692 facilities are owned by the local taxing authority or another

693 governmental entity.

694 b. A fire department vehicle, an emergency medical service

695 vehicle, a sheriff's office vehicle, a police department

696 vehicle, or any other vehicle, and the equipment necessary to

697 outfit the vehicle for its official use or equipment that has a

698 life expectancy of at least 5 years.

699 c. Any expenditure for the construction, lease, or

700 maintenance of, or provision of utilities or security for,

701 facilities, as defined in s. 29.008.

702 d. Any fixed capital expenditure or fixed capital outlay

703 associated with the improvement of private facilities that have

704 a life expectancy of 5 or more years and that the owner agrees

705 to make available for use on a temporary basis as needed by a

706 local government as a public emergency shelter or a staging area

707 for emergency response equipment during an emergency officially

708 declared by the state or by the local government under s.

709 252.38. Such improvements are limited to those necessary to

710 comply with current standards for public emergency evacuation

711 shelters. The owner must enter into a written contract with the

712 local government providing the improvement funding to make the

713 private facility available to the public for purposes of

714 emergency shelter at no cost to the local government for a

715 minimum of 10 years after completion of the improvement, with

716 the provision that the obligation will transfer to any

717 subsequent owner until the end of the minimum period.

718 e. Any land acquisition expenditure for a residential

719 housing project in which at least 30 percent of the units are

720 affordable to individuals or families whose total annual

721 household income does not exceed 120 percent of the area median

722 income adjusted for household size, if the land is owned by a

723 local government or by a special district that enters into a

724 written agreement with the local government to provide such

725 housing. The local government or special district may enter into

726 a ground lease with a public or private person or entity for

727 nominal or other consideration for the construction of the

728 residential housing project on land acquired pursuant to this

729 sub-subparagraph.

730 f. Instructional technology used solely in a school

731 district's classrooms. As used in this sub-subparagraph, the

732 term "instructional technology" means an interactive device that

733 assists a teacher in instructing a class or a group of students

734 and includes the necessary hardware and software to operate the

735 interactive device. The term also includes support systems in

736 which an interactive device may mount and is not required to be

737 affixed to the facilities.

738 2. For the purposes of this paragraph, the term "energy

739 efficiency improvement" means any energy conservation and

740 efficiency improvement that reduces consumption through

741 conservation or a more efficient use of electricity, natural

742 gas, propane, or other forms of energy on the property,

743 including, but not limited to, air sealing; installation of

744 insulation; installation of energy-efficient heating, cooling,

745 or ventilation systems; installation of solar panels; building

746 modifications to increase the use of daylight or shade;

747 replacement of windows; installation of energy controls or

748 energy recovery systems; installation of electric vehicle

749 charging equipment; installation of systems for natural gas fuel

750 as defined in s. 206.9951; and installation of efficient

751 lighting equipment.

752 3. Notwithstanding any other provision of this subsection,

753 a local government infrastructure surtax imposed or extended

754 after July 1, 1998, may allocate up to 15 percent of the surtax

755 proceeds for deposit into a trust fund within the county's

756 accounts created for the purpose of funding economic development

757 projects having a general public purpose of improving local

758 economies, including the funding of operational costs and

759 incentives related to economic development. The ballot statement

760 must indicate the intention to make an allocation under the

761 authority of this subparagraph.

762 4. Surtax revenues that are shared with eligible charter

763 schools pursuant to paragraph (c) shall be allocated among such

764 schools based on each school's proportionate share of total

765 school district capital outlay full-time equivalent enrollment

766 as adopted by the education estimating conference established in

767 s. 216.136. Surtax revenues must be expended by the charter

768 school in a manner consistent with the allowable uses provided

769 in s. 1013.62(4). All revenues and expenditures shall be

770 accounted for in a charter school's monthly or quarterly

771 financial statement pursuant to s. 1002.33(9). If a school's

772 charter is not renewed or is terminated and the school is

773 dissolved under the provisions of law under which the school was

774 organized, any unencumbered funds received under this paragraph

775 shall revert to the sponsor.

776 Section 9. The Legislature finds and declares that this

777 act fulfills an important state interest.

778 Section 10. This act shall take effect January 1, 2027.