FL S0388

Amends provisions of chapter 185, Florida Statutes to include single consolidated governments (formed from a former county and one or more municipalities under Florida Constitution Article VIII) in the municipal police officers' retirement trust fund system.

Allows a consolidated government that enters into an interlocal agreement to provide police protection services to a municipality within its boundaries to receive premium tax distributions for that municipality.

Requires the consolidated government to notify the division of its interlocal police service agreement and the municipality to enact an ordinance levying the tax; the division may then distribute premium taxes reported for the municipality to the consolidated government.

Extends the state excise tax on casualty insurance premiums (0.85 percent of gross premium receipts) to consolidated governments, including policies covering property throughout the consolidated government's boundaries regardless of separate incorporation status.

Takes effect July 1, 2014.