Title: Discretionary Sales Surtaxes

Summary: Authorizes county to use proceeds & interest of local government infrastructure surtax to maintain transportation infrastructure under specified circumstances.

Full Text:
An act relating to discretionary sales surtaxes; amending s. 212.055, F.S.; authorizing a county to use the proceeds and accrued interest of the local government infrastructure surtax for the maintenance of transportation infrastructure under certain circumstances; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (i) is added to subsection (2) of section 212.055, Florida Statutes, to read: 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.-It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy. Each enactment shall specify the types of counties authorized to levy; the rate or rates which may be imposed; the maximum length of time the surtax may be imposed, if any; the procedure which must be followed to secure voter approval, if required; the purpose for which the proceeds may be expended; and such other requirements as the Legislature may provide. Taxable transactions and administrative procedures shall be as provided in s. 212.054. (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.- HB 1259 2015 (i) Notwithstanding paragraph (d), a county may use the proceeds,and any accrued interest,of the surtax for the maintenance of transportation infrastructure if the local government ordinance authorizing such use is approved by referendum as provided in this subsection. Section 2. This act shall take effect July 1, 2015.