TO: Mayor and Commissioners
THROUGH: Terrence R. Moore, ICMA-CM
FROM: Missie Barletto, Public Works Director
DATE: February 20, 2024
Title
APPROVAL OF RESOLUTION NO. 57-24 EXPRESSING SUPPORT FOR THE EXTENSION AND CONTINUATION OF THE PALM BEACH COUNTY ONE-CENT SALES INFRASTRUCTURE SURTAX TO FUND LOCAL INFRASTRUCTURE PROJECTS THROUGH DECEMBER 31, 2036
Body
Recommended Action:.
Recommendation
Motion to approve Resolution No. 57-24 expressing support for the extension and continuation of the Palm Beach County One-Cent Sales Infrastructure Surtax to fund local infrastructure projects through December 31, 2036.
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Background:
In May 2016, the City of Delray Beach (City) Commission approved an Interlocal Agreement with Palm Beach County, the School Board of Palm Beach County and other municipalities within Palm Beach County pertaining to the shared distribution and use of a one-cent local government infrastructure surtax. Imposition of the surtax was approved by referendum by Palm Beach County voters in November 2016, and County Ordinance No. 2016-032 was subsequently adopted. Collection of the surtax began on January 1, 2017.
Projects that are eligible must meet the conditions outlined by Florida and by the language approved in the ballot.
Per Florida Statutes, Section 212.055(2), the local government infrastructure surtax may be used for a number of activities, including to finance, plan and construct infrastructure. For the purposes of the statute, “infrastructure” is considered any of the following:
1. Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of 5 or more years, any related land acquisition, land improvement, design, and engineering costs, and all other professional and related costs required to bring the public facilities into service. For this purpose, the term "public facilities" means facilities as defined in s. 163.3164(39),...
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