FL H0973

Creates the Southwest Florida Fire Control and Rescue District as an independent special district in Collier County, which becomes operational only after at least one existing fire control and rescue district votes to merge via referendum.

Allows five existing independent fire control and rescue districts in Collier County (Big Corkscrew, East Naples, Golden Gate, Immokalee, and North Naples) to voluntarily merge into the new district while preserving their previously approved millage rates and authority to levy ad valorem taxes.

Establishes a fire board governing structure: initially comprised of representatives from merging districts (one district = full board serves; multiple districts = three members each), transitioning to elected commissioners by service delivery area after the next general election.

Permits counties and municipalities to transfer fire protection and rescue service powers to the district; transferred properties cannot be taxed by the district until electors approve a millage rate, but the transferring government must pay equivalent ad valorem amounts until approval.

Authorizes the district to levy ad valorem taxes, non-ad valorem assessments, impact fees, and issue bonds; district residents voting in merger referendums may choose from three referendum options with varying millage rate restrictions.