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2002-021
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2002-021
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Last modified
3/26/2019 12:20:59 PM
Creation date
9/30/2015 3:45:54 PM
Metadata
Fields
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Ordinances
Ordinance Number
2002-021
Adopted Date
07/02/2002
Ordinance Type
Taxation
State Filed Date
07\05\2002
Subject
Providing for extension for one-cent surtax
Archived Roll/Disk#
2744
Supplemental fields
SmeadsoftID
835
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AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, PROVIDING <br />FOR THE EXTENSION OF THE EXISTING ONE -CENT (1 cent) LOCAL <br />GOVERNMENT INFRASTRUCTURE SALES SURTAX FOR AN ADDITIONAL <br />PERIOD OF FIFTEEN YEARS AND SEVEN MONTHS BEYOND THE <br />FIFTEEN YEAR DURATION ESTABLISHED FOR THE 1989 SURTAX IN <br />INDIAN RIVER COUNTY ORDINANCE No.89-6; PROVIDING FOR <br />COMPLIANCE WITH THE NEW LEVY AND COLLECTION PROVISIONS OF <br />FLORIDA STATUTES SECTION 212.054; PROVIDING FOR A <br />REFERENDUM ON THE EXTENSION OF SUCH SURTAX; PROVIDING THE <br />FORM OF THE BALLOT TITLE AND THE QUESTION ON THE <br />REFERENDUM; PROVIDING FOR A GENERAL DESCRIPTION OF THE <br />PROJECTS TO BE FUNDED BY THE EXTENDED SURTAX; PROVIDING <br />FOR DISTRIBUTION OF A PORTION OF THE PROCEEDS OF THE <br />EXTENDED SURTAX TO ALL OF THE MUNICIPALITIES WITHIN <br />INDIAN RIVER COUNTY, PROVIDING FOR EFFECT OF REFERENDUM <br />RESULTS; PROVIDING AUTHORIZATION FOR NECESSARY ACTION; <br />PROVIDING A SAVINGS CLAUSE; PROVIDING FOR SEVERABILITY; <br />PROVIDING FOR FILING WITH THE DEPARTMENT OF STATE AND THE <br />DEPARTMENT OF REVENUE; AND PROVIDING FOR AN EFFECTIVE <br />DATE. <br />WHEREAS, the Indian River County Board of County Commissioners <br />adopted Ordinance 89-6 at a duly noticed public hearing held on <br />January 30, 1989 (the 111989 Ordinance") to authorize the'levy of a <br />one -cent (1 )(one percent [1%1) discretionary infrastructure sales <br />surtax (the "1989 Surtax") and to.call for a referendum to be held <br />on March 14, 1989 for voter approval of the 1989 Surtax; <br />WHEREAS, the referendum question asked the voters to adopt the <br />1989 Surtax for fifteen (15) years and the referendum on the 1989 <br />Surtax was approved by a majority of the electors at such election; <br />WHEREAS, the 1989 Ordinance provided that the 1989 Surtax <br />would take effect on June 1, 1989 and end May 31, 2004; <br />WHEREAS, Florida Statutes Section 212.054(5) now provides that <br />"No discretionary sales surtax ... shall take effect on a date other <br />than January 1. No discretionary sales surtax shall terminate on a <br />day other than December 31."; <br />WHEREAS, to comply with the current provisions of Florida <br />Statutes Section 212.054(5), any extension of the 1989 Surtax <br />approved by an ordinance of the Indian River County Board of County <br />Commissioners and approved by voters at a referendum must be <br />
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