The 2023 Florida Statutes (including Special Session C)

Title XII
MUNICIPALITIES

Chapter 175
FIREFIGHTER PENSIONS

View Entire Chapter

F.S. 175.121

175.121 Department of Revenue and Division of Retirement to keep accounts of deposits; disbursements.—For any municipality or special fire control district having a chapter or local law plan established pursuant to this chapter:

(1) The Department of Revenue shall keep a separate account of all moneys collected for each municipality and each special fire control district under the provisions of this chapter. All moneys so collected must be transferred to the Police and Firefighters’ Premium Tax Trust Fund and shall be separately accounted for by the division. The moneys budgeted as necessary to pay the expenses of the division for the daily oversight and monitoring of the firefighters’ pension plans under this chapter and for the oversight and actuarial reviews conducted under part VII of chapter 112 are annually appropriated from the interest and investment income earned on the moneys collected for each municipality or special fire control district and deposited in the Police and Firefighters’ Premium Tax Trust Fund. Interest and investment income remaining thereafter in the trust fund which is unexpended and otherwise unallocated by law shall revert to the General Revenue Fund on June 30 of each year.

(2) The Chief Financial Officer shall, on or before July 1 of each year, and at such other times as authorized by the division, draw his or her warrants on the full net amount of money then on deposit in the Police and Firefighters’ Premium Tax Trust Fund pursuant to this chapter, specifying the municipalities and special fire control districts to which the moneys must be paid and the net amount collected for and to be paid to each municipality or special fire control district, respectively, subject to the limitation on disbursement under s. 175.122. The sum payable to each municipality or special fire control district is appropriated annually out of the Police and Firefighters’ Premium Tax Trust Fund. The warrants of the Chief Financial Officer shall be payable to the respective municipalities and special fire control districts entitled to receive them and shall be remitted annually by the division to the respective municipalities and special fire control districts. In lieu thereof, the municipality or special fire control district may provide authorization to the division for the direct payment of the premium tax to the board of trustees. In order for a municipality or special fire control district and its pension fund to participate in the distribution of premium tax moneys under this chapter, all the provisions shall be complied with annually, including state acceptance pursuant to part VII of chapter 112.

(3)(a) All moneys not distributed to municipalities and special fire control districts under this section as a result of the limitation on disbursement contained in s. 175.122, or as a result of any municipality or special fire control district not having qualified in any given year, or portion thereof, shall be transferred to the Firefighters’ Supplemental Compensation Trust Fund administered by the Department of Revenue, as provided in s. 633.422.

(b)1. Moneys transferred under paragraph (a) but not needed to support the supplemental compensation program in a given year shall be redistributed pro rata to those participating municipalities and special fire control districts that transfer any portion of their funds to support the supplemental compensation program in that year. Such additional moneys shall be used to cover or offset costs of the retirement plan.

2. To assist the Department of Revenue, the division shall identify those municipalities and special fire control districts that are eligible for redistribution as provided in s. 633.422(3)(c)2., by listing the municipalities and special fire control districts from which funds were transferred under paragraph (a) and specifying the amount transferred by each.

History.—s. 1, ch. 63-249; ss. 13, 35, ch. 69-106; s. 1, ch. 74-294; s. 3, ch. 85-61; s. 7, ch. 86-41; s. 21, ch. 93-193; s. 11, ch. 94-259; s. 1449, ch. 95-147; s. 2, ch. 95-250; s. 10, ch. 99-1; s. 162, ch. 2003-261; s. 127, ch. 2013-183.

F.S. 175.121 on Google Scholar

F.S. 175.121 on Casetext

Amendments to 175.121

Arrestable Offenses / Crimes under Fla. Stat. 175.121

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 175.121.

Annotations, Discussions, Cases:

Cases from cite.case.law:

FLORIDA LEAGUE OF CITIES, INC. St. v. DEPARTMENT OF INSURANCE AND TREASURER, 540 So. 2d 850 (Fla. Dist. Ct. App. 1989)

. . . plans for firefighters “to participate in the distribution of tax funds established in ss. 175.101-175.121 . . . That section was not amended in 1986 and states in part: Sections 175.101-175.121 and 175.131-175.151 . . . required actuarial valuation shall be borne by the “fund” (singular) “established by ss. 175.041 and 175.121 . . . ordinance which receives state excise tax revenue from the tax fund established in Sections 175.101-175.121 . . .

FLORIDA LEAGUE OF CITIES, v. DEPARTMENT OF INSURANCE AND TREASURER,, 25 Fla. Supp. 2d 221 (Fla. Div. Admin. Hearings 1987)

. . . The application of Sections 175.071(5), 175.121, 175.162, 175.171, 175.181, 175.191, 175.231, 175.251 . . . Additionally, proposed rule 4-54.027 establishes a compliance procedure in conflict with Section 175.121 . . .

BOARD OF TRUSTEES OF CITY OF DUNEDIN MUNICIPAL FIREFIGHTERS RETIREMENT SYSTEM, v. DULJE,, 453 So. 2d 177 (Fla. Dist. Ct. App. 1984)

. . . Section 175.321, Florida Statutes (1981), expressly pre-empts municipal law as to sections 175.101-175.121 . . .

WISNIEWSKI, v. UNITED STATES, 247 F.2d 292 (8th Cir. 1957)

. . . counts, each charging a violation of a regulation of the Secretary of the Treasury, 26 C.F.R., Sec. 175.121 . . .

v., 353 U.S. 901 (U.S. 1957)

. . . Per Curiam: Defendant was convicted of violation of 26 CFR § 175.121, a Regulation promulgated by the . . . R., Section 175.121, 1952 Cumulative Pocket Supplement, include tax paid distilled spirits?” . . .

UNITED STATES v. GOLDBERG, UNITED STATES v. HAMILTON, UNITED STATES v. J. HUPP W. UNITED STATES v. S. LEONARD, UNITED STATES v. D. O CONNOR, UNITED STATES v. W. PARZYCK F. UNITED STATES v. WISNIEWSKI,, 225 F.2d 180 (8th Cir. 1955)

. . . Each indictment charged the defendant with violation of 26 C.F.R., § 175.121, 1952 Cumulative Supplement . . . Sec. 2871; Reg. 13, Sec. 175.121 (26 C.F.R., Sec. 175.-121, 1952 Cumulative Pocket Suppl.).) . . . Sec. 175.121 of Regulations 13, purported to be adopted pursuant to Sec. 2871 and Sec. 2803, of Title . . . Sec. 175.121 of Regulations 13 goes outside the scope of the authority delegated to the Secretary of . . . . § 175.121, entitled “Reuse of containers”, and providing: “No liquor bottle or other authorized container . . . If 26 C.F.R. § 175.121, promulgated on the basis of this power, was intended merely to prohibit the putting . . .

UNITED STATES v. GOLDBERG UNITED STATES v. HUPP UNITED STATES v. LEONARD UNITED STATES v. O CONNOR UNITED STATES v. PARZYCK UNITED STATES v. WISNIEWSKI, 123 F. Supp. 385 (D. Minn. 1954)

. . . Part 175 (1952 Supp.), § 175.121, which provides that: “No liquor bottle or other authorized container . . . Defendants’ first contention as to the sufficiency of the indictments is that 26 C.F.R. §§ 175.121 and . . . listed in § 175.62, defendants contend that both § 175.62 and § 175.121 have become ineffective. . . . Further, § 175.121 is nowhere mentioned as being affected by the termination of the emergency and is . . . Finally, the last clause of § 175.121, which prohibits the addition of any substance to the contents . . .