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Proposed Ordinance Imposing Local Government Infrastructure Surtax
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BRIEF OVERVIEW
The Local Government Infrastructure Surtax Tax (one-half cent sales tax) is a revenue source that is authorized by Fla. Stat. § 212.055(2) and effective upon an affirmative vote by referendum of a majority of a county’s voters. The revenues raised from the tax may be used to address a wide variety of infrastructure needs facing local governments, as well as a recent statutorily authorized use to dedicate a portion of the proceeds to economic development.
The County and the City of Brooksville can theoretically use the proceeds from this kind of a surtax for any of the uses listed in Fla. Stat. § 212.055(2). The proposed ordinance, however, limits their use of the surtax to the funding of “the Hernando County Sheriff’s Office’s acquisition of law enforcement infrastructure, as defined by law, to include, but not be limited to, body-worn cameras.”
Please note that proceeds from the surtax may not be used for the operational expenses of the law enforcement infrastructure. If placed on the November 2026 ballot and the referendum is approved by the electorate, the collection of the tax would begin effective on January 1, 2027, and continue through December 31, 2031.
Also, please find attached a timeline for the referendum.
FINANCIAL IMPACT
A ½ (.5) cent surtax will result in a ½ (.5) cent surtax on each one and no/100 dollar ($1.00) sale for 5 years. The estimated revenue in year one would be approximately $14,454,126.
LEGAL NOTE
The Board has the authority to adopt this Ordinance pursuant to Fla. Stat. § §125.01 and 212.055(2).
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RECOMMENDATION
A matter of public policy.