FL S1442

Expands eligibility for the Marvin B. Clayton Firefighters Pension Trust Fund to include municipal services taxing units in unincorporated areas that receive fire protection services from municipalities under interlocal agreements.

Allows municipalities providing fire services to other municipalities or municipal services taxing units to receive property insurance premium tax revenues from those jurisdictions if they maintain an interlocal agreement for at least 12 months.

Authorizes municipal services taxing units to impose a 1.85 percent excise tax on property insurance premiums within their boundaries, consistent with existing municipal and special fire control district authority.

Requires municipal services taxing units to file certified copies of ordinances assessing and imposing the insurance premium tax with the Division of Retirement of the Department of Management Services.

Permits municipal services taxing units to revoke participation in the firefighters' pension fund program by rescinding the ordinance imposing the tax, with previous tax revenues continuing to be used only for firefighter benefits.