HomeMy WebLinkAbout2015-018ORDINANCE NO. 2015-_LI8_
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
INDIAN RIVER COUNTY, FLORIDA, PROVIDING FOR THE EXTENSION OF
THE EXISTING ONE -CENT (1 CENT) LOCAL GOVERNMENT
INFRASTRUCTURE SALES SURTAX FOR AN ADDITIONAL PERIOD OF
FIFTEEN YEARS BEYOND THE FIFTEEN YEAR DURATION ESTABLISHED
FOR THE 1989 SURTAX IN INDIAN RIVER COUNTY ORDINANCE NO. 89-6
AND AS EXTENDED FIFTEEN YEARS AND SEVEN MONTHS AS
PROVIDED FOR IN INDIAN RIVER COUNTY ORDINANCE 2002-21;
PROVIDING FOR A REFERENDUM ON THE EXTENSION OF SUCH
SURTAX; PROVIDING THE FORM OF THE BALLOT TITLE AND THE
QUESTION ON THE REFERENDUM; PROVIDING FOR A GENERAL
DESCRIPTION OF THE PROJECTS TO BE FUNDED BY THE EXTENDED
SURTAX; PROVIDING FOR DISTRIBUTION OF A PORTION OF THE
PROCEEDS OF THE EXTENDED SURTAX TO ALL MUNICIPALITIES
WITHIN INDIAN RIVER COUNTY; PROVIDING FOR EFFECT OF
REFERENDUM RESULTS; PROVIDING AUTHORIZATION FOR
NECESSARY ACTION; PROVIDING FOR SAVINGS CLAUSE; PROVIDING
FOR SEVERABILITY, PROVIDING FOR FILING WITH THE DEPARTMENT
OF STATE AND THE DEPARTMENT OF REVENUE; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the Indian River County Board of County Commissioners adopted
Ordinance 89-6 at a duly noticed public hearing on January 30, 1989, to authorize the levy of
a one -cent discretionary infrastructure sales surtax (the "Surtax") and to call for a referendum
to be held on March 14, 1989 for voter approval of the Surtax; and
WHEREAS, the referendum establishing the Surtax was approved by the voters; and
WHEREAS, the Surtax was set to expire on May 31, 2004; and
WHEREAS, on July 5, 2002, the Indian River County Board of County Commissioners
adopted Ordinance 2002-21 authorizing the extension of the levy of the Surtax and calling for
a referendum to be held on November 5, 2002 for voter approval of the extension of the
Surtax; and
WHEREAS, the referendum extending the Surtax was approved by the voters; and
WHEREAS, the Surtax is now set to expire on December 31, 2019; and
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ORDINANCE NO. 2015- 018
WHEREAS, the Indian River County Board of County Commissioners has thoroughly
considered the options available to it with respect to the extension of the Surtax shall be
extended through December 31, 20234; and
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA THAT:
Section 1. Enactment Authority.
This Ordinance is enacted pursuant to section 212.055(2), 212.054(5) and 101.161(1),
Florida Statutes, and other applicable law.
Section 2. Legislative Findings.
The Indian River County Board of County Commissioners finds that the "Whereas" clauses
above are true and correct, and hereby incorporates such clauses as the legislative findings
of the Board.
Section 3. Approval of Extension of Levy of 1989 Surtax.
Subject to voter approval as hereinafter set forth, the Indian River County Board of County
Commissioners, as the governing body of Indian River County, Florida hereby approves the
extension of the current levy of the Surtax for an additional period of fifteen years beyond the
fifteen year and seven month extension approved in Ordinance 2002-21 and approved by the
voters. The collection of the extended levy of the Surtax will commence midnight 12:00 a.m.,
January 1, 2020 and continue for a period of fifteen years through December 31, 2034.
Section 4. Surtax Referendum. Pursuant to Section 212.055(2), Florida Statutes, a
referendum election shall be held in Indian River County, and the Supervisor of Elections
shall cause to be placed on the ballot for the November 8, 2016 General Election, the
question of the approval or disapproval of the extension of the existing Surtax provided in
Section 3 of the Ordinance.
Section 5. Official Ballot Title and Question. The form of ballot title and question to be
used in the referendum on the extension of the Surtax shall be insubstantially the following
form:
NOVEMBER 8, 2016
OFFICIAL BALLOT
INDIAN RIVER COUNTY, FLORIDA
ONE CENT SALES TAX EXTENSION
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ORDINANCE NO. 2015- ol8
SHALL THE DURATION OF THE ONE -CENT SALES SURTAX LEVIED IN INDIAN RIVER
COUNTY BE EXTENDED AN ADDITIONAL FIFTEEN YEARS FROM DECEMBER 31, 2019,
ITS CURRENTLY SCHEDULED EXPIRATION DATE, TO DECEMBER 31, 2034, TO
FINANCE, PLAN, AND CONSTRUCT INFRASTRUCTURE INCLUDING ROADS, BRIDGES,
JAIL EXPANSION, LIBRARIES, FIRE/PARAMEDIC STATIONS, STORMWATER
IMPROVEMENTS, RECREATION FACILITIES, COUNTY ADMINISTRATION BUILDINGS,
CLOSURE OF LANDILLS, AND ANY OTHER COUNTY AND MUNICIPALITY
INFRASTRUCTURE PROJECTS ALLOWED BY LAW?
FOR the extension of the one -cent sales tax
AGAINST the extension of the one -cent sales tax
Section 6. Use of Revenues by Indian River County and the Municipalities in Indian
River County.
(1) Indian River County Uses. Indian River County hereby commits to the use of
Indian River County's share of the proceeds of the extension of the Surtax, if the
extension of such Surtax is approved by a majority of the voters voting in the
referendum, to finance, plan, and construct infrastructure; to acquire land for
public recreation, conservation, or protection of natural resources; to provide
loans, grants, or rebates to residential or commercial property owners who make
energy efficiency improvements to their residential or commercial property, if a
local government ordinance authorizing such use is approved by referendum; or
to finance the closure of county -owned or municipally owned solid waste landfills
that have been closed or are required to be closed by order of the Department of
Environmental Protection, any and all of which purposes are approved by the
electors.
(2) Municipality Uses. Municipalities may only spend their share of the proceeds of
the extension of the Surtax, if the extension of such Surtax is approved by a
majority of the voters voting in the referendum, to finance, plan, and construct
infrastructure; to acquire land for public recreation, conservation, or protection of
natural resources; to provide loans, grants, or rebates to residential or commercial
property owners who make energy efficiency improvements to their residential or
commercial property, if a local government ordinance authorizing such use is
approved by referendum; or to finance the closure of county -owned or municipally
owned solid waste landfills that have been closed or are required to be closed by
order of the Department of Environmental Protection, any and all of which
purposes are approved by the electors.
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ORDINANCE NO. 2015- 018
(3) Infrastructure Definition. For purposes of the use of revenues from the extension
of the Surtax by Indian River County and the municipalities in Indian River County,
the term "infrastructure" shall have the meaning as set forth in Section 212.055,
Florida Statutes (2015), including:
a. Any fixed capital expenditure or fixed capital outlay associated with the
construction, reconstruction, or improvement of public facilities that have a
life expectancy of 5 or more years and any related land acquisition, land
improvement, design, and engineering costs.
b. A fire department vehicle, an emergency medical service vehicle, a sheriff's
office vehicle, a police department vehicle, or any other vehicle, and the
equipment necessary to outfit the vehicle for its official use or equipment
that has a life expectancy of at least 5 years.
c. Any expenditure for the construction, lease, or maintenance of, or provision
of utilities or security for, facilities, as defined in Section 29.008, Florida
Statutes.
d. Any fixed capital expenditure or fixed capital outlay associated with the
improvement of private facilities that have a life expectancy of 5 or more
years and that the owner agrees to make available for use on a temporary
basis as needed by a local government as a public emergency shelter or a
staging area for emergency response equipment during an emergency
officially declared by the state or by the local government under Section
252.38, Florida Statutes. Such improvements are limited to those
necessary to comply with current standards for public emergency
evacuation shelters. The owner must enter into a written contract with the
local government providing the improvement funding to make the private
facility available to the public for purposes of emergency shelter at no cost
to the local government for a minimum of 10 years after completion of the
improvement, with the provision that the obligation will transfer to any
subsequent owner until the end of the minimum period.
e. Any land acquisition expenditure for a residential housing project in which
at least 30 percent of the units are affordable to individuals or families
whose total annual household income does not exceed 120 percent of the
area median income adjusted for household size, if the land is owned by a
local government or by a special district that enters into a written
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ORDINANCE NO. 2015- ni R
agreement with the local government to provide such housing. The local
government or special district may enter into a ground lease with a public
or private person or entity for nominal or other consideration for the
construction of the residential housing project on land acquired pursuant to
this sub -subparagraph.
(4) Distribution to Municipalities. State law provides that municipalities are to receive
a share of the revenues from the extension of the Surtax in accordance with the
terms of any interlocal agreement entered into between the Indian River County
Board of County Commissioners as the governing body of Indian River County,
Florida and the governing bodies of the municipalities representing a majority of
the Indian River County's municipal population or, in the absence of an interlocal
agreement, in accordance with the state revenue sharing formula. The
infrastructure sales surtax proceeds from the extended levy of the Surtax shall be
distributed to the respective municipalities within the County pursuant to the state
revenue sharing formula.
Section 7. Referendum Results. If a majority of the votes cast at the referendum in respect
to the extension of the 1989 Surtax shall be "FOR the extension of the one -cent sales tax",
the Surtax extension shall be approved and the extension of the Surtax shall thereupon be
levied effective January 1, 2020 and shall continue in full force and effect through and
including December 31, 2034.
Section 8. Savings Clause. In the event the Referendum is not approved, the levy of the
1989 Surtax shall remain in effect as originally provided in the Ordinance, and the proceeds
of the Surtax shall continue to be used for the purposes provided in Ordinance 2002-21 and
shall continue to be distributed as provided in Ordinance 2002-21.
Section 9. Authorizing Necessary Action. The Board hereby authorizes the proper
officials to do all things deemed necessary in connection with the holding of the referendum
and the levy of the Surtax, if approved, to the extent provided by law and in this Ordinance.
Section 10. Severability. If any part of this ordinance is held to be invalid or
unconstitutional by a court of competent jurisdiction, the remainder of this ordinance shall not
be affected by such holding and shall remain in full force and effect.
Section 11. Filing with Florida Department of State and Department of Revenue. The
Clerk is hereby directed to send a certified copy of this Ordinance to the Florida Department
of State and to the Department of Revenue.
Section 12. Effective Date. This Ordinance shall become effective upon filing with the
Florida Department of State.
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ORDINANCE NO. 2015-018
This ordinance was advertised in the Indian River Press Journal on theme day of November,
2015, for a public hearing to be held on the 1St day of December, 2015, at which time it was
moved for adoption by Commissioner c) - a,,,an , seconded by
Commissioner�;5 , and adopted by the following vote:
Chairman Bob Solari
Vice Chairman Joseph E. Flescher
Ave
Commissioner Wesley S. Davis
Ave
Commissioner Peter D. O'Bryan
Aye
Commissioner Tim Zorc
Aye
The Chairman thereupon declared the ordinance duly passed and adopted this 1St day of
December, 2015.
ATTEST: Jeffrey R. Smith, Clerk of Court
and Comptroller
By: o (2L, -,-
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
INDIAN RIVER COUNTY, FLORIDA
By::a� C fC7�a'4-"
Bob Solari, Chairman
Approved as to form and legal sufficiency:
By:
Dylan Reingold, County Attorney
EFFECTIVE DATE: This ordinance was filed with the Florida Department of State on the
day of , 2015.
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0
0
FLORIDA
Executive
Director
Leon M. Biegalski
November 18, 2016
Florida Department of Revenue
Revenue Accounting
Post Office Box 6609
Tallahassee, Florida 32314-6609
Terri Collins -Lister, Supervisor to the Clerk to the Board and VAB
1801 27th Street, Building A
Vero Beach, FL 32960
Dear Ms. Collins -Lister:
RECEIVED
NOV 282016
CLERK TO THE BOARD
Thank you for sending the Ordinance No. 2015-18 and notifying the Florida Department of Revenue
of its approval by the electorate on November 8, 2016. This ordinance extends the levy of the I%
Infrastructure Surtax pursuant to s. 212.055(2), F.S. The extension will become effective January 1,
2020 and expires on December 31, 2034. If the county and municipalities do not provide an
interlocal agreement; the proceeds of the surtax will be distributed between the county and the
municipalities in accordance with section 212.055(2)(c)2, F.S.
Should you have any questions or concerns, or if we can be of further assistance to you, please feel
free to contact me at CrottyJ@dor.state.fl.us or (850) 717-6430.
Sincerely,
/7;
.Vhn Crotty
Tax Law Specialist
Revenue Accounting
Child Support — Ann Coffin, Director • General Tax Administration — Maria Johnson, Director
Property Tax Oversight— Dr. Maurice Gogarty, Director • Information Services — Damu Kuttikrishnen, Director
Phone: 850-617-8586 http://dor.myflorida.com/dor/ FAX: 850-921-1171