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Discretionary Sales Surtax Pursuant to Chapter 212, Florida Statutes, as amended, the State, levies and collects a six percent (6%) sales and use tax (the "State Sales Tax") on, among other things, the sales price of each item or article of tangible personal property sold at retail in the State. The largest single source of tax receipts in the State is sales and use tax. In addition to the 6% State Sales Tax, Section 212.055(2), Florida Statutes, authorizes counties to levy a local option discretionary sales surtax of 0.5 percent (0.5%) or 1 percent (I%) on all transactions within a county which are subject to the State Sales Tax (the "Discretionary Sales Surtax"). The Discretionary Sales Surtax is levied pursuant to ordinance enacted by a majority of the members of the board of county commissioners of such county and approved by referendum of the electors of such county. The Discretionary Sales Surtax does not apply to the portion of any sales amount which exceeds $5,000 on any item of tangible personal property. Pursuant to Section 212.055(2)(d), Florida Statutes, the proceeds of any Discretionary Sales Surtax and any accrued interest may be expended to finance, plan and construct infrastructure, to acquire land for public recreation or conservation or protection of natural resources, to provide loans, grants or rebates to property owners who make energy efficiency improvements to their properties and to finance the closure of any county -owned or municipally -owned solid waste landfills that are already closed or are required to close by order of the Department of Environmental Protection. For purposes of the statute, "infrastructure" includes, among certain other things, any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction or improvement of public facilities which have a life expectancy of five or more years and any related land acquisition, land improvement, design, and engineering costs. Neither the proceeds of a Discretionary Sales Surtax nor any accrued interest may be used for operational expenses of any infrastructure. Counties and municipalities receiving Discretionary Sales Surtax proceeds may also pledge such proceeds for the purpose of servicing new bonded indebtedness incurred pursuant to law. The project(s) to be financed by a Discretionary Sales Surtax must be briefly and generally described in the ordinance and referendum ballot authorizing the levy of the Discretionary Sales Surtax. On February 6, 1989, the Board enacted Ordinance No. 89-06, as supplemented (the "Infrastructure Sales Surtax Ordinance"), which provided for the levy and imposition throughout the incorporated and unincorporated areas of the County, of a one percent Infrastructure Sales Surtax (the "Infrastructure Sales Surtax"), the proceeds of which would be applied to pay the costs of acquisition and construction of various public safety, transportation, public and educational infrastructure projects. On March 14, 1989, a majority of the County's qualified electors voting in the referendum election approved the levy of the Infrastructure Sales Surtax for a period of 15 years to expire on May 31, 2004. On July 2, 2002, the Board enacted Ordinance No. 2002-021, which provided for the extension of the Infrastructure Sales Surtax. On November 5, 2002, a majority of the 22