§ 86-1. Discretionary sales surtax.

(a)

The board of county commissioners hereby levies a discretionary sales surtax of one percent pursuant to the authority granted in F.S. § 212.055(3). This surtax shall apply to purchases of tangible personal property within the county up to and including $5,000.00 for which the sales tax applies. The sales tax amount above $5,000.00 on any item of tangible personal property shall not be subject to surtax imposed by this section.

(b)

The proceeds of the surtax shall be used for the following purposes:

(1)

For operational expenses of any infrastructure within the county. For these purposes "infrastructure" shall mean any fixed capital expenditure or fixed capital costs associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of five or more years and any land acquisition, land improvement, design, and engineering costs related thereto.

(2)

For operation of local government, both county and city.

The proceeds of the surtax shall not be used for the purpose of servicing bond indebtedness.

(c)

The surtax shall be administered, collected and enforced in accordance with F.S. § 212.054(4) and F.S. § 212.055.

(d)

The proceeds of this surtax shall be distributed in accordance with F.S. § 212.055(3)(c).

(Ord. No. 92-3, §§ 3—5, 9-10-1992)