FL H0923

Amends impact fee law to authorize counties, municipalities, and special districts to use impact fees for providing, constructing, improving, repairing, altering, or replacing new and existing capital facilities including transportation, utilities, water and sewer systems, parks, libraries, educational facilities, and health systems.

Creates new authority for counties and municipalities to impose a discretionary surcharge on real property transaction documents up to $1 per $100 of consideration (or fractional part thereof) in lieu of impact fees to fund capital improvements and facilities.

Requires surcharges to be established by ordinance proposed at a regular governing authority meeting at least 2 weeks before adoption, with explicit statement of purpose and majority vote approval; ordinance becomes effective 90 days after formal adoption with a copy provided to the Department of Revenue within 10 days.

Mandates surcharge revenues be deposited into separate trust funds by purpose, reported annually in the county or municipality's financial report, and used only for utilities, water and sewer systems, transportation facilities, parks, recreational, library and health system facilities, and educational facilities.

Prohibits counties and municipalities from assessing impact fees for the same purpose while a surcharge for that purpose remains in effect; bill takes effect July 1, 2015.