Taxing Flashcards
Does Home Rule give LGs the pwr to tax?
No.
Constitutional pwr to tax?
No.
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Art 7 is not a source of LG taxing authority. It is a limit or allocation.
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Other than mandatory auth to levy AV tax, no taxing pwr granted to LGs.
FS 205, Occup. Tax, who can impose?
All Cs + Munis: FS 205 Occup Tax.
FS 166.231, Pub. Serv. Tax or ‘municipal utility tax,’ who can impose?
Munis. AND case law extended to Charters. [bott wtr]
What taxes cannot be imposed by LG?
TAXING ----------- 1. AV on intangible personalty Or 2. Taxes prohibited by FL constitution.
TAXING
- Does State or LG impose Ad-V taxes?
- Imposed Direct or Indirect?
- Based on what?
- Placed on what?
TAXING ----------- AV – 1. LG 2. Direct. 3. Based on value 4. Upon real + tangible personal prop.
Who/How Impose Excise?
TAXING ----------- Excise – 1. State + LG 2. Indirect. 3. Based on anything but value, ex. income, amt of business (ex. floor tax)
How can State reach into LG AV imposition?
Can require LG pay a portion of its collected AV taxes to support something that serves a local purpose (ex. junior college)
What is the maximum mills?
20
How many mills for County?
10 mills + mills for services it provides in Muni.
(Eats into Muni’s allotted 10 mills so that MSTU prop will max at 20.)
How many mills for City?
10 mills
Can millage be raised?
TAXING ----------- If approved by voters For 2 years To pay a bond.
How many mills for Sp Dist?
As auth by law + approved by voters.
What funds MSTU?
Taxing.
What funds MSBU?
Service charge or special assessment.
What does the nature of MSBU ensure?
Funds collected go to same project.
Can boundaries of MSTU/MSBU include Muni?
Yes, all or part of Muni BUT get consent by Ordinance of impacted Muni.
How can MSTU/MSBU intrude into Muni?
Get consent by Ordinance of impacted Muni.
How might Muni millage be impacted by addition of MSTU?
Combined cannot exceed 10 mills.
Is a referendum needed to levy MSTU?
TAXING ----------- No. Authorized under 125.01. ----------- ~confirmed. no referendum of county purps or MSTU. Straight from 125.01 & Course Outline.~
What blanket ability of Charter County to impose a tax was found in case law.
Charter can provide that a “municipal utility tax” is levied in the unincorporated areas.
What reasoning is found in caselaw allowing Charter County to impose muni utility tax?
Art 7, Sec. 9(1): Counties + Munis shall levy AV + may levy as auth by gen law.
Art. 8, Sec 1(g): CC has all pwrs not inconst w/ gen law.
Read together, CC can levy anywhere in its juris.
What is limit on Charter County taxing Muni?
Must bestow a real and subst. benefit.
If Charter County taxes Muni prop, how is use of that money restricted?
Can’t use proceeds exclusively to benefit unincorp.
BUT
Could use all proceeds exclusively to benefit Muni.
McLeod v. Orange.
What’s the difference between MSTU & MSBU?
msTu - taxing unit. Funded by taxes.
msBu - benefit. Funded by spec assessmt.
True or false:
MSBU/MSTU is a special district.
False.
Can county impose MSBU/MSTU in Muni boundaries?
Yes with consenting ordinance from Muni.
Is a referendum needed to levy AV taxes?
~confirmed. direct from 125.1 + course outline.~
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Constitution provides max of 20 mills. To increase max wd take referendum.
—
~confirmed. course outline.
What limits Charter’s power to tax within Muni?
Proceeds cannot be used exclusively for unincorp.
Could a Charter tax a Muni + use the proceeds exclusively for unincorp?
No.
Could a Charter tax a Muni + use the proceeds exclusively for Muni?
Yes!
What kind of benefit must accrue to a Muni resident taxed by the Charter County?
Substantial and real. No direct bene needed.
Must County use 1/2 cent sales tax proceeds countywide?
Yes BUT prorated.
Spend prorated amount in Muni determined by % deemed to come from Muni
Can Special District levy taxes?
TAXING ----------- Yes, if 1) Sp Dist's charter allows + 2) Voters approved.
What does LG use its A-V tax proceeds on?
TAXING
1) Gen purposes.
2) Payment of bonds.
Can a newly formed Interlocal (FS 163) entity tax?
No.
Is the newly formed Interlocal (FS 163) entity the same thing as a Special District?
Spec Dist
(a) 189.
(b) Issue bonds.
—
Interlocal-163 entity 16’3’ = ‘E’lect, w/ww
(a) 163.
(b) Issue bonds for ELECT., WATER/WASTEWATER.
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~confirmed. course outline.
When is vote required for who to impose taxes?
Special District, if taxing is in its charter.
When is a public hearing required for a special assesment?
When imposing a w/ww assessment.
When is a VOTE required for SPEC ASSESSMT?
Not sure.
