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New - HR > Taxing > Flashcards

Taxing Flashcards

1
Q

Does Home Rule give LGs the pwr to tax?

A

No.

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2
Q

Constitutional pwr to tax?

A

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.

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3
Q

FS 205, Occup. Tax, who can impose?

A

All Cs + Munis: FS 205 Occup Tax.

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4
Q

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

A

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

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5
Q

What taxes cannot be imposed by LG?

A

  1. AV on intangible personalty
    Or
  2. Taxes prohibited by FL constitution.
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6
Q

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

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

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7
Q

Who/How Impose Excise?

A

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

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8
Q

How can State reach into LG AV imposition?

A

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

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9
Q

What is the maximum mills?

A

20

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10
Q

How many mills for County?

A

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

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11
Q

How many mills for City?

A

10 mills

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12
Q

Can millage be raised?

A

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

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13
Q

How many mills for Sp Dist?

A

As auth by law + approved by voters.

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14
Q

What funds MSTU?

A

Taxing.

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15
Q

What funds MSBU?

A

Service charge or special assessment.

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16
Q

What does the nature of MSBU ensure?

A

Funds collected go to same project.

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17
Q

Can boundaries of MSTU/MSBU include Muni?

A

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

18
Q

How can MSTU/MSBU intrude into Muni?

A

Get consent by Ordinance of impacted Muni.

19
Q

How might Muni millage be impacted by addition of MSTU?

A

Combined cannot exceed 10 mills.

20
Q

Is a referendum needed to levy MSTU?

A

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

21
Q

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

A

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

22
Q

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

A

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.

23
Q

What is limit on Charter County taxing Muni?

A

Must bestow a real and subst. benefit.

24
Q

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

A

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

25
Q

What’s the difference between MSTU & MSBU?

A

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

26
Q

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

A

False.

27
Q

Can county impose MSBU/MSTU in Muni boundaries?

A

Yes with consenting ordinance from Muni.

28
Q

Is a referendum needed to levy AV taxes?

A

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

29
Q

What limits Charter’s power to tax within Muni?

A

Proceeds cannot be used exclusively for unincorp.

30
Q

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

A

No.

31
Q

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

A

Yes!

32
Q

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

A

Substantial and real. No direct bene needed.

33
Q

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

A

Yes BUT prorated.

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

34
Q

Can Special District levy taxes?

A

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

35
Q

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

A

1) Gen purposes.
2) Payment of bonds.

36
Q

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

A

No.

37
Q

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

A

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.

38
Q

When is vote required for who to impose taxes?

A

Special District, if taxing is in its charter.

39
Q

When is a public hearing required for a special assesment?

A

When imposing a w/ww assessment.

40
Q

When is a VOTE required for SPEC ASSESSMT?

A

Not sure.

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