Okaloosa County BOCC — December 16, 2014 — reading text

Davin J. Suggs, Fiscal Policy Director Finance, Tax and Administration Email: dsuggs@fl-counties.com Phone: 850-922-4300 or Fax: 850-488-7501 FINANCE & TAX POLICY Remote Sales Tax/“Main Street” Fairness Act: SUPPORT legislation that promotes an equitable competitive environment between “Brick and Mortar” businesses and remote business establishments conducting business in Florida. Tax Reform: SUPPORT tax reform measures that simplify administration and provide an economic boost to Florida’s taxpayers while at the same time considering and minimizing the collective and cumulative negative impact on local revenues, including state shared and local discretionary revenue sources that are critical to local governments in providing community services. Potential tax proposals that are of major concern to FAC include, but are not limited to: A. Communications Services Taxes SUPPORT amending and/or revising current law in a manner that is: 1) revenue neutral; 2) simplifies administration and collection of the current tax; 3) provides for a broad and equitable tax base; 4) provides for enhanced stability and reliability as an important revenue source for local government; and 5) provides the opportunity for market-based growth. OPPOSE legislation that would revise current law in a manner that significantly reduces current local government related revenues. B. Sales Tax Exemption on Commercial Leases OPPOSE legislation that would exempt state sales tax and local option sales tax on commercial leases. C. Property Taxes – “Elimination of Recapture Provision” OPPOSE legislation that would eliminate the existing recapture provisions in Florida Statute. 6 Packet Pg. 431  2014-15 Legislative Program D. Local Discretionary Revenue Flexibility SUPPORT modifications to existing laws governing local discretionary sales tax revenue sources to provide greater simplification, flexibility and more efficient administration and management. ECONOMIC DEVELOPMENT Economic Development: SUPPORT measures that empower local governments and provide resources to work with community partners towards the creation of quality jobs, more vibrant Florida communities and global competitiveness as envisioned by the Florida Chamber Foundation’s 20 year strategic plan. Related issues that are of major interest to FAC for the 2015 Legislative session include, but are not limited to: A. Enterprise Zones SUPPORT legislation that reauthorizes statewide enterprise zone incentive programs. B. Film/Television Entertainment Production Tax Incentives SUPPORT legislation that would enhance the current incentives program to support and incentivize local governments to create and maintain a more sustainable and competitive physical and financial environment for attracting film, television, digital and new media related entertainment production in the State of Florida that promotes and is tied to infrastructure and workforce education in science, technology, engineering, arts and math. APPROPRIATIONS Specific County Based Appropriations: SUPPORT maintaining current state appropriations critical to the delivery of public services at the county government level as it relates to currently funded county based appropriations in the SFY 2014-2015 budget. SUPPORT maintenance of existing appropriations currently funded in support of fiscally constrained counties. BUDGET & FINANCE ADMINISTRATION 7 Packet Pg. 432  2014-15 Legislative Program Value Adjustment Boards: OPPOSE legislation that would harm the ability of Value Adjustment Boards in fulfilling its role as intended by the State Constitution. GENERAL ADMINISTRATION Regulation of Taxis and Limousines: FAC SUPPORTS maintaining the integrity of home rule power, which allows counties to regulate taxis, limousines, and jitneys for the purpose of public safety and consumer protection. Conversely, FAC OPPOSES any effort that preempts to the state the regulation of chauffeured limousines, limousine services and drivers of chauffeured limousines. Collective Bargaining: SUPPORT legislation clarifying that constitutional officers can resolve impasse issues at the discretion of the constitutional officer. Elections: SUPPORT full state funding of all expenditures by supervisors of elections to comply with the requirements of the federal Help America Vote Act. Procurement: SUPPORT the non-publishing of detailed bid estimates by creating an exemption for county and municipality projects in statute. SUPPORT establishing an optional (alternative) process for state and local entities to consider cost in the award of professional services agreements pursuant to the Consultants’ Competitive Negotiation Act. Public Notice: SUPPORT legislation allowing local governments to comply with public notice and legal advertisement requirements by means other than the newspaper. Florida Retirement System (FRS): OPPOSE any FRS benefit changes that result in an increase in the FRS county and county employee contribution rates. SUPPORT requiring all legislation that potentially results in an increase in the FRS contribution rate to be analyzed and evaluated to determine the direct fiscal impact of proposed changes to all local and state government to be eligible for consideration. Public Record and Open Meeting Exemptions for Economic Development: SUPPORT changes to s.286.0113 and s.288.075, F.S., that would allow the Board of County Commissioners to deliberate in private regarding an economic development proposal and preserve the confidentiality of confidential information in the possession of an economic development agency. 8 Packet Pg. 433  2014-15 Legislative Program Eric Poole, Assistant Legislative Director Growth Management, Agriculture, Email: epoole@fl-counties.com Phone: 850-922-4300 Fax: 850-488-7501 & Environment Stephen James, Legislative Staff Attorney Email: sjames@fl-counties.com Phone: 850-922-4300 Fax: 850-488-7501 GROWTH MANAGEMENT IMPLEMENTATION Developments of Regional Impact: SUPPORT legislation that strengthens intergovernmental coordination processes to ensure that land development projects resulting in adverse impacts on a neighboring jurisdiction are properly mitigated by the approving jurisdiction. Local Regulations / Private Property Rights: SUPPORT an amendment to the Bert Harris Act (s.70.001, Florida Statutes) to specifically provide that a county’s adoption of federal Flood Insurance Rate Maps (FIRM) and implementing regulations do not give rise to a cause of action under the Bert Harris Act. Growth Management Reform: The growth reforms of 2011 represented the most significant changes to the state’s planning laws in more than 25 years. While FAC does not oppose the revised planning process, it believes that no further revisions should occur without first evaluating the impact the 2011 changes have had on the economy, the environment, local and regional infrastructure, and community development. Accordingly, until such an evaluation takes place, OPPOSE any further reductions in state planning oversight or other efforts preempting local planning decisions. Expedited State Review: SUPPORT changes to the Community Planning Act that would allow small counties to request the “State Coordinated Review Process” be used for the review of complex plan amendments. Concurrency: In the absence of state-mandated transportation concurrency, and to ensure that the roads needed to support new development are concurrent with the impacts of development, SUPPORT county home rule authority, and current statutory provisions, which allow counties to retain their current transportation concurrency systems, as adopted by local ordinance. Rural Growth: FAC recognizes that rural areas play an important role in our state’s economy, environment, agriculture, and cultural history. However, from a planning 9 Packet Pg. 434  2014-15 Legislative Program perspective, these areas have received much less attention than their urban and suburban counterparts. In view of this, SUPPORT the following: • Restoring the full amount of local technical assistance monies ($3.2 million) to the Department of Economic Opportunity, as originally provided under SB 360 (2005); • Targeted technical assistance to small counties for specific comprehensive planning functions, including Rural Land Stewardship Area (RLSA) issues; and Proportionate Fair-Share Mitigation: SUPPORT major revisions to the proportionate share statute to ensure that: (1) the funding formula and its application are clear and unambiguous; (2) local governments can determine if the payment is adequate to satisfy the concurrency management system; (3) each development can be charged its proportionate share of road improvements when the road is deficient or when development causes the road to become deficient; and, (4) development is not charged for existing deficiencies or backlog. REGIONAL PLANNING Regional Planning Councils (RPCs): SUPPORT full funding of regional planning councils to, at a minimum, cover the costs of statutory responsibilities, and to support enhanced economic development activities. OPPOSE legislation prohibiting or restricting the ability of a regional planning council to provide planning and technical service to its local governments. AFFORDABLE HOUSING Affordable Housing: SUPPORT retaining the full amount of dedicated documentary tax revenues to fund state and local affordable housing programs. TRANSPORTATION FUNDING Discretionary Sales Surtaxes (Charter County and Regional Transportation System Surtax): SUPPORT current law allowing counties, who are eligible to levy the Charter County and Regional Transportation System Surtax, the discretion to enter into an inter-local agreement with cities, and expressway authorities for the purpose of sharing a portion of tax revenues. FAC OPPOSES any legislative efforts that reduce this authority, including those that would allow cities to levy all or a portion of the surtax through local referenda. State Transportation Trust Fund: OPPOSE any effort to divert revenues from the state transportation trust fund for non-transportation purposes. 10 Packet Pg. 435  2014-15 Legislative Program Regional Transportation Finance Entities: SUPPORT legislation that authorizes the creation of regional