FL H0105

Extends the Marvin B. Clayton Firefighters Pension Trust Fund Act to include municipal services taxing units in unincorporated areas that receive fire protection services from municipalities through interlocal agreements.

Authorizes counties to levy property insurance premium taxes on behalf of municipal services taxing units receiving fire services, and allows municipalities receiving fire services to impose excise taxes at 1.85 percent on property insurance premiums.

Requires municipalities and counties to provide the Division of Retirement with certified copies of ordinances assessing and imposing the authorized taxes.

Allows municipal services taxing units to participate in the distribution of premium tax revenues from fire protection services, with revenues distributed to the municipality providing the services as long as the interlocal agreement remains in effect.

Permits municipalities, municipal services taxing units, and special fire control districts to revoke participation in the program by rescinding the ordinance or resolution imposing the tax, effective July 1, 2015.