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RESOLUTION NO. 2023- 014 <br />A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN <br />RIVER COUNTY, FLORIDA ELECTING TO USE OPTIONAL SALES TAX <br />REVENUE FOR BEACH AND DUNE CONSTRUCTION IN SECTOR 3 AND <br />SECTOR 5. <br />WHEREAS, on November 8, 2016, the electors of Indian River County approved the <br />extension of the one -cent sales surtax to be used to finance, plan and construct infrastructure <br />including roads, bridges, jail expansion, libraries, fire/paramedic stations, stormwater <br />improvements, recreation facilities, county administration buildings, closure of landfills, and any <br />other county and municipality infrastructure projects allowed by law; and <br />WHEREAS, section 212.055(2), Florida Statutes, authorizes local governments to use the <br />discretionary sales surtax for a number of purposes, which include construction of infrastructure; <br />and <br />WHEREAS, infrastructure is defined under section 212.055(2), Florida Statutes, as "[a]ny <br />fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, <br />or improvement of public facilities that have a life expectancy of 5 or more years, any related land <br />acquisition, land improvement, design, and engineering costs, and all other professional and <br />related costs required to bring the public facilities into service"; and <br />WHEREAS, section 212.055(2), Florida Statutes states that "[f]or purposes of this sub - <br />subparagraph, the term "public facilities" means facilities as defined in s. 163.3164(39), <br />s. 163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out <br />governmental purposes, including, but not limited to, fire stations, general governmental office <br />buildings, and animal shelters, regardless of whether the facilities are owned by the local taxing <br />authority or another governmental entity"; and <br />11 <br />