TO: Mayor and Commissioners
FROM: Susan Goebel-Canning, Public Works Director
THROUGH: Mark R. Lauzier, City Manager
DATE: June 12, 2018
Title
UPDATE ON INFRASTRUCTURE SURTAX
Body
Recommended Action:
Recommendation
Presentation
Body
Background:
In May 2016, the City of Delray Beach (City) Commission approved entering into 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 Statues (see attachment titled Local Government Infrastructure Surtax) and by the language approved in the ballot.
Florida Statutes, Section 212.055(2), explains that 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 ss. 163.3164(38), 1 163.3221(13),2 or 189.012(5),3 F.S., regardless of whether the facilities are owned by the local taxing authority or another governmental entity.
2. A fire department vehicle, emergency medical services vehicle, sheriffs ·office vehicle, police department vehicle, or any other vehi...
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