FL S0216

Allows municipal service taxing units in unincorporated areas to participate in firefighters' pension trust fund programs when receiving fire protection services from a municipality under an interlocal agreement.

Enables municipal service taxing units to impose a 1.85 percent excise tax on property insurance premiums to fund firefighters' pension benefits, consistent with municipalities and special fire control districts.

Requires municipalities or counties (on behalf of municipal service taxing units) to file certified copies of ordinances imposing the excise tax with the Division of Retirement of the Department of Management Services.

Permits municipalities providing fire protection services under interlocal agreements to receive premium tax revenues reported for the municipalities or municipal service taxing units receiving those services.

Allows municipal service taxing units to revoke participation in the program by rescinding the ordinance or resolution that imposed the excise tax, with restrictions on reducing vested accrued benefits.