FL H0209

Revises distribution of emergency fire rescue services surtax proceeds by removing the requirement that county governing authorities develop interlocal agreements as a condition precedent to holding a referendum.

Eliminates the requirement that local government entities enter into interlocal agreements in order to receive surtax proceeds, making participation optional.

Requires local government entities requesting personnel or equipment from other service providers to pay for those costs from their share of surtax proceeds.

Provides that if a local government entity receiving surtax is unable to further reduce ad valorem taxes because the millage rate is zero, surplus surtax funds shall be applied to reduce any non-ad valorem assessments for fire and rescue services.

Takes effect July 1, 2015.