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Proposed Ordinance Imposing Local Government Infrastructure Surtax
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BRIEF OVERVIEW
The Local Government Infrastructure Surtax Tax (one-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.
Pursuant to Fla. Stat. ? 212.055(2), the eligible uses of the tax are:
1. The financing, planning, and construction of infrastructure; to acquire land for public recreation, conservation, or protection of natural resources; or, to finance the closure of solid waste landfills that have been closed or are required to be closed by order of the Department of Environmental Protection. In this context, infrastructure means any capital expenditure associated with reconstruction, construction, or improvement of a public facility that has a life expectancy of five or more years, including land acquisition, land improvement, design, and engineering. Public safety vehicles with a life expectancy of 5 or more years are also eligible.
2. Providing for the needs of the judiciary, such as the construction, leasing, or maintaining of court facilities.
3. Providing for energy conservation and efficiency improvements that reduce consumption through conservation or a more efficient use of electricity, natural gas, propane, or other forms of energy on the property, including, but not limited to, air sealing; installation of insulation; installation of energy-efficient heating, cooling, or ventilation systems; installation of solar panels; building modifications to increase the use of daylight or shade; replacement of windows; installation of energy controls or energy recovery systems; installation of electric vehicle charging equi...
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