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• • The County's current limit of the expenditure of 50 percent of the tourist development tax revenues to fund beach improvement projects is provided by statute. Therefore, no additional percentage of the tourist development tax revenue will be available to fund the proposed beach nourishment project. - However, the current 50 percent revenue contribution can be applied to the costs of the recreational benefits allocated to the overnight tourists described in subsequent sections of the report. 5.3 THE LOCAL GOVERNMENT INFRASTRUCTURE SURTAX The Infrastructure Surtax is limited in rate to one-half (%) or one (1) percent. The infrastructure surtax revenue may be used for the purposes enumerated in section 212.055(2), Florida Statutes such as to finance, plan, and construct infrastructure. Additionally, surtax revenues may be used to acquire land for public recreation or conservation or protection of natural resources and to finance the closure of County -owned or municipally -owned solid waste landfills that are already closed or required to close by the order of the Department of Environmental Protection. Commencing July 1, 1998, fifteen percent of surtax revenues may be expended on economic development activities under certain circumstances. See § 212.055(2)(d)(3), Fla. Stat. Indian River County currently imposes the local government infrastructure surtax at a rate of one (1) percent, pursuant to a referendum approved in 1989, for a period of 15 years. The distribution of the revenues is determined by the Local Government Half -Cent Sales Tax Formula which provides approximately $6.5 million for Indian {liver County government on an annual basis. A majority of the revenue from the local government infrastructure surtax is funding public works' projects in the Fiscal Year 1998-99 proposed budget. However, there is no statutory restriction from using the infrastructure surtax revenues to fund beach improvement projects and . all or any portion of future infrastructure surtax revenue might be applied to the costs of the recreational benefits allocated to the County residents described in subsequent sections of the report. 5.4 STATE OF FLORIDA BEACH EROSION CONTROL PROGRAM FUNDS The criteria for state "BECP" participation in the funding of beach restoration projects depends primarily on the public beach access conditions within the project area and the location and purpose of the beach nourishment and, or sand bypassing project. At present, the rules for determining state funding require that eligibility for funding must provide for a public access with at least 100 parking spaces within a one-half (%) mile radius of the access; thus, for a beach to be considered 100 percent accessible there must be one (1) public access with 100 parking spaces, located every one (1) mile. If parking is provided at a distance further than one-half (%) mile, public transportation must be provided, and the transportation service must operate at a minimum of two (2) times per day. JANUARY 19, 1999 -61- BOOK 108 PAGE 145