FL S0514

Authorizes each Florida county to create an independent special district by ordinance to provide countywide school security and mental health referral services.

Requires voter approval via referendum to levy ad valorem taxes at a rate up to 0.5 mills on assessed property values to fund the district.

Establishes a governing council with 7, 9, or 11 members based on county population, composed of county commissioners, school board members, municipal representatives, and state legislators, with council members serving 4-year terms without compensation.

Requires the district to prepare annual budgets, file quarterly financial reports, maintain separate bank accounts, and conduct annual audits of financial records.

Specifies that collected funds must be used to support improvements in school security and mental health services for county schools and students, not as a substitute for existing resources.