Taxing

Question 1

Does Home Rule give LGs the pwr to tax?

Answer 1

No.

Question 2

Constitutional pwr to tax?

Answer 2

No.
———–
Art 7 is not a source of LG taxing authority. It is a limit or allocation.
———–
Other than mandatory auth to levy AV tax, no taxing pwr granted to LGs.

Question 3

FS 205, Occup. Tax, who can impose?

Answer 3

All Cs + Munis: FS 205 Occup Tax.

Question 4

FS 166.231, Pub. Serv. Tax or ‘municipal utility tax,’ who can impose?

Answer 4

Munis. AND case law extended to Charters. [bott wtr]

Question 5

What taxes cannot be imposed by LG?

Answer 5

TAXING
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1.	AV on intangible personalty 
	Or
2.    Taxes prohibited by FL constitution.

Question 6

TAXING

1. Does State or LG impose Ad-V taxes?
2. Imposed Direct or Indirect?
3. Based on what?
4. Placed on what?

Answer 6

TAXING
-----------
AV – 
1.  LG
2.  Direct.  
3.  Based on value
4.  Upon real + tangible personal prop.

Question 7

Who/How Impose Excise?

Answer 7

TAXING
-----------
Excise – 
1.  State + LG
2.  Indirect.  
3.  Based on anything but value, ex. income, amt of business (ex. floor tax)

Question 8

How can State reach into LG AV imposition?

Answer 8

Can require LG pay a portion of its collected AV taxes to support something that serves a local purpose (ex. junior college)

Question 9

What is the maximum mills?

Answer 9

20

Question 10

How many mills for County?

Answer 10

10 mills + mills for services it provides in Muni.
(Eats into Muni’s allotted 10 mills so that MSTU prop will max at 20.)

Question 11

How many mills for City?

Answer 11

10 mills

Question 12

Can millage be raised?

Answer 12

TAXING
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If approved by voters
For 2 years
To pay a bond.

Question 13

How many mills for Sp Dist?

Answer 13

As auth by law + approved by voters.

Question 14

What funds MSTU?

Answer 14

Taxing.

Question 15

What funds MSBU?

Answer 15

Service charge or special assessment.

Question 16

What does the nature of MSBU ensure?

Answer 16

Funds collected go to same project.

Question 17

Can boundaries of MSTU/MSBU include Muni?

Answer 17

Yes, all or part of Muni BUT get consent by Ordinance of impacted Muni.

Question 18

How can MSTU/MSBU intrude into Muni?

Answer 18

Get consent by Ordinance of impacted Muni.

Question 19

How might Muni millage be impacted by addition of MSTU?

Answer 19

Combined cannot exceed 10 mills.

Question 20

Is a referendum needed to levy MSTU?

Answer 20

TAXING
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No.  Authorized under 125.01.
-----------
~confirmed.  no referendum of county purps or MSTU.  Straight from 125.01 & Course Outline.~

Question 21

What blanket ability of Charter County to impose a tax was found in case law.

Answer 21

Charter can provide that a “municipal utility tax” is levied in the unincorporated areas.

Question 22

What reasoning is found in caselaw allowing Charter County to impose muni utility tax?

Answer 22

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.

Question 23

What is limit on Charter County taxing Muni?

Answer 23

Must bestow a real and subst. benefit.

Question 24

If Charter County taxes Muni prop, how is use of that money restricted?

Answer 24

Can’t use proceeds exclusively to benefit unincorp.
BUT
Could use all proceeds exclusively to benefit Muni.
McLeod v. Orange.

Question 25

What’s the difference between MSTU & MSBU?

Answer 25

msTu - taxing unit. Funded by taxes.
msBu - benefit. Funded by spec assessmt.

Question 26

True or false:
MSBU/MSTU is a special district.

Answer 26

False.

Question 27

Can county impose MSBU/MSTU in Muni boundaries?

Answer 27

Yes with consenting ordinance from Muni.

Question 28

Is a referendum needed to levy AV taxes?

Answer 28

~confirmed. direct from 125.1 + course outline.~
———–
Constitution provides max of 20 mills. To increase max wd take referendum.
—
~confirmed. course outline.

Question 29

What limits Charter’s power to tax within Muni?

Answer 29

Proceeds cannot be used exclusively for unincorp.

Question 30

Could a Charter tax a Muni + use the proceeds exclusively for unincorp?

Answer 30

No.

Question 31

Could a Charter tax a Muni + use the proceeds exclusively for Muni?

Answer 31

Yes!

Question 32

What kind of benefit must accrue to a Muni resident taxed by the Charter County?

Answer 32

Substantial and real. No direct bene needed.

Question 33

Must County use 1/2 cent sales tax proceeds countywide?

Answer 33

Yes BUT prorated.

Spend prorated amount in Muni determined by % deemed to come from Muni

Question 34

Can Special District levy taxes?

Answer 34

TAXING
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Yes, if 
1)   Sp Dist's charter allows + 
2)  Voters approved.

Question 35

What does LG use its A-V tax proceeds on?

Answer 35

TAXING

1) Gen purposes.
2) Payment of bonds.

Question 36

Can a newly formed Interlocal (FS 163) entity tax?

Answer 36

No.

Question 37

Is the newly formed Interlocal (FS 163) entity the same thing as a Special District?

Answer 37

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.
———–
~confirmed. course outline.

Question 38

When is vote required for who to impose taxes?

Answer 38

Special District, if taxing is in its charter.

Question 39

When is a public hearing required for a special assesment?

Answer 39

When imposing a w/ww assessment.

Question 40

When is a VOTE required for SPEC ASSESSMT?

Answer 40

Not sure.