§ 13-1. Discretionary sales surtax levied; use of proceeds.

(a)

For the sales surtax imposed from January 1, 2003 to December 31, 2017, the following shall apply:

(1)

Extension of one-cent surtax. The Board of County Commissioners of Lake County, Florida hereby levies and imposes within Lake County an extension of the one (1) percent (one-cent) infrastructure sales surtax pursuant to F.S. § 212.055(2), for an additional fifteen (15) years.

(2)

Term of levy. The extension of the surtax authorized by this section shall commence on January 1, 2003. The surtax levy shall remain in full force and effect for a period of fifteen (15) years from and after January 1, 2003 to December 31, 2017.

(3)

Use of revenues. Proceeds of the surtax and any interest accrued thereto shall be expended by the cities and the school board only for purposes allowed by F.S. § 212.055(2), and any other applicable law. The proceeds of the surtax and any interest accrued thereon shall be expended by Lake County only as follows: One-half (½) (fifty (50) percent) for transportation purposes one-half (½) (fifty (50) percent) for purposes allowed by F.S. § 212.055(2).

(b)

If approved by the voters on November 3, 2015, the sales surtax imposed from January 1, 2018 through December 31, 2032, shall be subject to the following:

(1)

Extension of one-cent surtax. The Board of County Commissioners of Lake County, Florida hereby levies and imposes within Lake County an extension of the one (1) percent (one-cent) infrastructure sales surtax pursuant to F.S. § 212.055(2), for an additional fifteen (15) years.

(2)

Term of levy. The extension of the surtax authorized by this section shall commence on January 1, 2018. The surtax levy shall remain in full force and effect for a period of fifteen (15) years from and after January 1, 2018 to December 31, 2032.

(3)

Use of revenues. Proceeds of the surtax and any interest accrued thereto shall be expended by the cities and the school board only for purposes allowed by F.S. § 212.055(2), and any other applicable law. The proceeds of the surtax and any interest accrued thereon shall be expended by Lake County as follows:

a.

Law Enforcement Vehicles, Fire Trucks and Ambulances, and Public Safety Equipment;

b.

Parks, Trails, Recreation, and Libraries;

c.

Roads, Sidewalks, and Transportation;

d.

Water Quality, Utilities, and Drainage Improvements;

e.

Other Public Infrastructure;

(4)

Project Selection and Review.

a.

Proposed projects shall be reviewed annually each August by the Board as part of the review of the capital improvement plan required under Section 163.3177(3)(b), Florida Statutes. If a substantial change is proposed and the change occurs after the annual review, the Board shall enumerate on the record the reasons for the substantial change.

b.

The annual review as required pursuant to Section 163.3177(3)(b), Florida Statutes, shall be a public hearing and shall allow the citizenry to provide input to the Board on the proposed list of surtax projects. The advertisement for the public hearing shall be in the format as set forth in Section 125.66(4)(b)2, Florida Statutes, and the advertisement shall run once a week for two (2) consecutive weeks, with the last advertisement running no less than fourteen (14) days prior to the public hearing date.

c.

Prior to renewal of the surtax, the Board of County Commissioners proposed certain projects to be funded from the surtax proceeds for fiscal years 2018-2023. A copy of the list of proposed projects is attached as Exhibit A to Ordinance No. 2015[-41]. This list of proposed projects shall also be reviewed annually in accordance with subsections a. and b. above.

(c)

Pledge of surtax. The Board of County Commissioners shall not pledge the proceeds of the surtax for any future bond issues without first holding a public hearing to allow the citizenry an opportunity to be heard on the issue. The advertisement for the public hearing shall be in the format as set forth in Section 125.66(4)(b)2, Florida Statutes, and the advertisement shall run once a week for two (2) consecutive weeks, with the last advertisement running no less than fourteen (14) days prior to the public hearing date.

(Ord. No. 1987-9, §§ 1, 5, 8-18-87; Ord. No. 2001-123, § 11, 9-4-01; Ord. No. 2015-22, § 11, 6-9-15; Ord. No. 2015-41, § 2, 9-29-15)

Editor's note

Ord. No. 1987-9, adopted Aug. 18, 1987, and approved by a majority of the voters of the county at a referendum held Nov. 3, 1987, did not specifically amend the Codification. Inclusion of §§ 1 and 5 of said ordinance as § 13-1 herein has been at the discretion of the editor.