Laserfiche WebLink
RECOMMENDATION OF OLD COURTHOUSE AD HOC CONIlVIITTEE <br />REGARDING THE RESTORATION OF THE OLD COURTHOUSE <br />Deferred. <br />LEGAL USE OF OPTIONAL SALES TAX <br />The Board reviewed a Memorandum of December 21, 1994: <br />TO: Joseph A. Baird - OMB Director <br />FROM: Terrence P. O'Brien - Assistant County Attorneyq Y Pu <br />DATE: December 21, 1994 <br />SUBJECT: LEGAL USE OF OPTIONAL SALES TAX <br />RE: y YOUR MEMORANDUM OF 12/20/94, THIS SUBJECT <br />You have asked this office "whether it would be a legal expenditure to <br />utilize the Optional Sales Tax to pay for consulting, engineering and <br />planning costs (i.e. hiring a grant writer) to apply for a grant to renovate <br />the old Courthouse?" The answer is yes. <br />The use of proceeds from the "Local Government Infrastructure Surtax" <br />( Section 212.055' F . S .) often referred to as the "Optional Sales Tax" may be <br />used "to finance, plan, and construct Infrastructure". A renovation of the <br />old courthouse would come within the definition of "Infrastructure". The <br />hiring of consultants, engineers and a grant writer would come within the <br />phrase "to finance, plan" infrastructure. Therefore, the uses you described <br />in your referenced memorandum may be paid for out of revenues generated <br />by the "Optional Sales Tax". <br />As an ancillary matter, my memorandum of December 8, 1994 to you on a <br />similar subject contains a typo. The correct citation is as here, Section <br />212.055 F.S. <br />Commissioner Eggert felt that we should look at taking some <br />action but also felt that the whole optional sales tax matter <br />should be closely examined for this next year to see how it fits <br />in. <br />Chairman Macht explained that this item only speaks to the <br />ability to use the funds, not to any designation of funds. <br />A brief discussion followed with no action taken. <br />FIRST BUDGET WORKSHOP <br />Chairman Macht asked if there were any plans for the first <br />budget workshop and mentioned that he has received -the Annual <br />Budget Report for FY 1994-95, which is an excellent presentation. <br />He congratulated staff on this presentation and hoped it would <br />clear up some of the public misapprehension and confusion regarding <br />the budget. He quoted several recent incidents where the public <br />JANUARY 3, 1995 39 <br />