HomeMy WebLinkAboutR-2016-047 Imposes One Cent Per Dollar Local Government Infrastructure Surtax (Sec. 212.055) Not to Be Effective Unless Approved at Referendum Election (Eff. 1/1/17) <<RESCINDED BY R-2016-089 6/28/16>> RESOLUTION NO. 2016-047
RESCINDED BY R-2016-089, ADOPTED ON 6/28/2016
RESOLUTION NO. 2016-047
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DANIA
BEACH, FLORIDA, IMPOSING A ONE CENT PER DOLLAR LOCAL
GOVERNMENT INFRASTRUCTURE SURTAX ON ALL AUTHORIZED
TAXABLE TRANSACTIONS OCCURRING WITHIN BROWARD COUNTY,
FLORIDA, AS AUTHORIZED BY SECTION 212.055(2), FLORIDA
STATUTES; PROVIDING THAT THE IMPOSITION OF THE SURTAX
SHALL NOT BE EFFECTIVE UNLESS APPROVED AT A REFERENDUM
ELECTION; PROVIDING THAT THE IMPOSITION SHALL BE EFFECTIVE
BEGINNING JANUARY 1, 2017 AND SHALL CONTINUE UNTIL
REPEALED; PROVIDING FOR DISTRIBUTION OF SURTAX REVENUES
PURSUANT TO LAW; DIRECTING THE BROWARD COUNTY
SUPERVISOR OF ELECTIONS TO HOLD A REFERENDUM ELECTION ON
NOVEMBER 8, 2016; PROVIDING BALLOT LANGUAGE AND A BRIEF
DESCRIPTION OF INFRASTRUCTURE CAPITAL PROJECTS; PROVIDING
FOR ADOPTION OF A RESOLUTION DETAILING PROJECT EXAMPLES;
PROVIDING FOR PUBLIC DISTRIBUTION OF THIS RESOLUTION;
DIRECTING THE CITY CLERK TO ADVERTISE THE SPECIAL
REFERENDUM ELECTION IN ACCORDANCE WITH STATE LAW OR
COORDINATE SUCH ADVERTISEMENT IN ACCORDANCE WITH
STATE LAW WITH THE SUPERVISOR OF ELECTIONS; PROVIDING FOR
SEVERABILITY; PROVIDING FOR CONFLICTS; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, Broward County and the municipalities of Broward County are presently
without sufficient revenues to adequately fund the infrastructure needs within the County and are
without sufficient fiscal resources to adequately fund infrastructure and equipment to address
transportation and safety needs to benefit the local economy and the citizens of Broward County
and the municipalities within Broward County; and
WHEREAS, the provision of adequate and efficient infrastructure facilities upon which
the public depends on a day to day basis is a matter of great public concern to the citizens of
Broward County and the City of Dania Beach; and
WHEREAS, Section 212.055(2), Florida Statutes, entitled "Local Government
Infrastructure Surtax" (the "Infrastructure Surtax Law") authorizes the imposition of a 0.5
percent or 1.0 percent local government infrastructure surtax upon transactions occurring within
Broward County that are taxable pursuant to Chapter 212, Florida Statutes, subject to referendum
approval; and
WHEREAS, the Infrastructure Surtax Law provides that "if the governing bodies of the
municipalities representing a majority of the county's population adopt uniform resolutions
establishing the rate of the surtax and calling for a referendum on the surtax, the levy of the
surtax shall be placed on the ballot and shall take effect if approved by a majority of the electors
of the county voting in the referendum on the surtax"; and
WHEREAS, moneys received from the local government infrastructure surtax may be
utilized to finance, plan, construct, renovate and improve needed infrastructure, establish an
economic development trust fund, provide public safety vehicles, equipment and infrastructure,
acquire land for public recreation, conservation or the protection of natural resources, improve
infrastructure to address transportation and safety needs to benefit the local economy and the
citizens of Broward County and the municipalities within Broward County, and such
infrastructure projects will be for the use and benefit of the citizens of Broward County and
municipalities within Broward County; and
WHEREAS, a brief description of the projects to be funded with revenues from the
proposed infrastructure surtax is set forth in the ballot language contained in this Resolution,
while a more specific project listing will be contained in a Resolution adopted by the City
Commission of the City of Dania Beach with the purpose of and intent of stating specific
identified public infrastructure projects which would be specific projects to be funded from the
revenues derived from the surtax; and
WHEREAS, the City of Dania Beach, being a municipality representing a portion of the
majority of the population of Broward County and together with other municipalities in Broward
County representing a majority of the County's population, has the power and authority,
pursuant to Section 212.055(2)(a)l, Florida Statutes, to impose the local government
infrastructure surtax, subject to approval at a referendum election and to call for the referendum
election on the surtax; and
WHEREAS, Section 212.055, Florida Statutes, requires voter approval in a referendum
election prior to imposition of the local government infrastructure surtax;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DANIA BEACH,FLORIDA:
Section 1. Legislative Findings/Recitals. The above recitals are adopted by the City
Commission of the City of Dania Beach as its legislative findings relative to the subjects and
matters set forth in this Resolution.
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Section 2. Authorization. This Resolution is specifically authorized by Section
212.055(2), Florida Statutes, and other applicable Florida law.
Section 3. Imposition of Local Government Infrastructure Surtax. There is imposed
a one cent per dollar local governmental infrastructure surtax upon all authorized taxable
transactions occurring within Broward County from January 1, 2017 until the surtax is repealed.
Section 4. Distribution of Surtax Revenues. In accordance with Section 212.055(2),
Florida Statutes, the Florida Department of Revenue shall distribute the proceeds of the revenues
of the surtax imposed in accordance with Section 218.62, Florida Statutes, or pursuant to an
interlocal agreement as set forth at Section 212.055(2)(c), Florida Statutes.
Section 5. Referendum Election.
(a) The surtax imposed in Section 3 of this Resolution shall not take effect
unless and until approved by a majority of the electors of Broward County voting in a
referendum election on the surtax.
(b) Upon receipt of this Resolution and uniform resolutions adopted by
municipalities within Broward County representing a majority of the county's population,
the Supervisor of Elections of Broward County is directed to hold such referendum
election on November 8, 2016.
(c) The Supervisor of Elections of Broward County shall cause the following
question to be placed on the ballot:
BROWARD COUNTY 1 CENT SALES SURTAX TO
FUND INFRASTRUCTURE IMPROVEMENTS
To provide the funding for necessary public capital projects, Broward County and
Broward cities require additional revenue. The proposed revenue source is a 1
cent (1.0¢) per dollar sales surtax on taxable transactions occurring within
Broward County. These revenues would be used for funding public projects and
improvements such as the renovation, reconstruction and construction of roads,
streets, pedestrian safety projects, transportation projects, public buildings- and
associated capital facilities and equipment throughout Broward County.
FOR THE 1-CENT SALES TAX
AGAINST THE 1-CENT SALES TAX
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(d) A Resolution adopted by the City Commission of the City of Dania Beach,
Florida shall generally identify the public specific projects within the City of Dania
Beach, which would be funded by the surtax imposed subject to voter approval. A
certified copy of the Resolution shall be provided to the Board of County Commissioners
of Broward County and to each municipality within Broward County by the City Clerk,
and that Resolution and this Resolution shall be made generally available to the public.
Section 6. Advertisement. The City Clerk shall ensure that notice of this referendum
shall be advertised in accordance with the provisions of Section 100.342, Florida Statutes, or
coordinate with the Supervisor of Elections relative to the publication of the advertisement.
Proof of publication shall be provided to the City Manager.
Section 7. Implementing Actions. The City Manager is authorized to take any actions
necessary to implement the aims of this Resolution.
Section 8. Severability. If any provision of this Resolution or the application of it to any
person or circumstance is held invalid, it is the intent of the City Commission that such invalidity
shall not affect other provisions or applications of the Resolution which can be given effect
without the invalid provision or application and, to this end, the provisions of this Resolution are
declared severable.
Section 9. Conflicts. All resolutions or parts of resolutions in conflict with any of the
provisions of this Resolution are repealed.
Section 10. Distribution of Resolution. The City Clerk is directed to distribute copies
of this Resolution to the Board of County Commissioners for Broward County, the Broward
County League of Cities, the Broward County Supervisor of Elections, and each of the
municipalities in Broward County.
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Section 11. Effective Date.
(a) The surtax imposed shall be effective beginning January 1, 2017, if approved in the
referendum election to be held on November 8, 2016.
(b) This Resolution shall take effect immediately upon adoption.
PASSED and ADOPTED on April 26, 2016.
ATTEST: o�p�D s Fier
LOUISE STILSON, CMC , CO A. SALVINO, SR.
CITY CLERK ,� YOR
ATED 1�
APPROVED S O ORM AND CORRECTNESS:
THO SJ. 4ABRO
CITY ATTORNEY
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