Finance, Tax & Administration Davin J. Suggs and Lisa M. Hurley3/15/2012

Finance and Tax – Adopted Legislative Policy Issues Unfunded Mandates: – SB 444 providing for a statutory definition of “insignificant fiscal impact” with regards to the constitutional mandate provisions did not pass. Tangible Personal Property Taxes(TPP): – HJR 1003 / SJR 1064 providing additional exemptions for “TPP” for values less than $50,000 and local home-rule authority to provide further exemptions passed. Revenue & Expenditure Caps: – No related legislation filed Tourist Development Tax (TDT) / Sales Tax: – HB 1393 / SB 1888 exempting OTC’s from paying appropriate amount of taxes did not pass. E-Commerce/Streamlined Sales Tax: – Several versions of e-commerce / Internet Sales Tax legislation did not pass. 8/17/2015 2

Finance and Tax – Adopted Legislative Policy Issues 8/17/ Local Business Tax: – HB 1063 / SB 760 eliminating local business taxes did not pass. – HB 7125 / SB 770 exempting “real estate broker-associates” passed. Communications Services Tax (CST): – HB 809 / SB 1060 providing for bundling of communications services and revising technical aspects of current database, as well as, mandating a “CST Revision Task Force” passed. – HB 5703 reducing the State CTS rate and increasing the State Gross Receipts Tax rate did not pass. Non-Homestead Assessment Cap: – SJR 314 / SB 312 replacing the current ballot amendment #4 with a more expensive “super-exemption” did not pass. – HJR 1289 / HB 1291 adding a more expensive “super- exemption” in addition to ballot amendment #4 did not pass.

Finance and Tax – Adopted Legislative Policy Issues Value Adjustment Board: – Did not obtain language regarding “increased fee” for petitions. Florida Retirement System (FRS): – HB 525 / SB 1334 amending retirement ages and vesting periods for “special risk” (public safety) employees did not pass. – HB 5005, a budget conforming bill, providing for adjusted pension fund, investment fund, and outstanding actuarial liability rates passed. Internet Cafes: – HB 3 / SB 428 providing for a statewide ban of internet cafes did not pass. – HB 467 / SB 380 providing for state and local regulation of internet cafes did not pass. 8/17/2015 4

Administration Regional Workforce Boards - HB 7023 / SB PASSED Main Provisions: Authorizes the Governor to remove the Executive Director and members of the board for cause; Cause is defined as engaging in fraud or other criminal acts, incapacity, unfitness, neglect of duty, official incompetence and irresponsibility, misfeasance, malfeasance, nonfeasance, or lack of performance. Requires the executive director and members of the board to file a statement of financial interests pursuant to s and s /17/2015 5

Administration Legal Notices (HB 937/SB 2920) – PASSED Effective July 1, 2012, limits the rate that may be charged for government legal notices required to be published more than once ( < 85 % original rate); Authorizes electronic proof of publication affidavits; and Deletes requirement that certain legal notices be published in Leon County (licensee and bond validation actions, certain administrative complaints.) Effective July 1, 2013, legal notices must be placed on a newspaper’s website the same day the notice appears in the newspaper at no additional charge; Newspaper must provide a free link to access legal notices on its website; Newspaper must provide a search function; and Newspaper must post notices on Florida Press Assoc. website – floridapublicnotices.com. Should reduce county expenditures associated with publishing such legal notices 8/17/2015 6

Administration (con.) Public Testimony (SB 206/HB 355) – FAILED Would have required counties to give the public an opportunity to be heard on any “proposition”; “Proposition” was not defined; and Provided for attorneys’ fees if found in violation of the law Possible negative fiscal impact through increased litigation State Contracting (SB 1626/HB 1409) – FAILED Would have required counties to post all contract information on CFO website In addition to contract, post vendor information, payment terms, performance measures, extensions/renewals, procurement documents, major modification Negative fiscal impact on counties (estimated between 1-4 FTEs for each county) 8/17/2015 7