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BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY

PLACEMENT: DEPARTMENTALPRESET: 10:00 AMTITLE: CONSIDER LANGUAGE TO BE USED IN AN ORDINANCE FOR THE LOCAL GOVERNMENT INFRASTRUCTURE SALES SURTAX REFERENDUM BALLOT

AGENDA ITEM DATES:

MEETING DATE:3/18/2014

COUNTY ATTORNEY:2/24/2014

COMPLETED DATE:3/6/2014

ASSISTANT COUNTY ADMINISTRATOR:3/3/2014

REQUESTED BY: DEPARTMENT: PREPARED BY:

Name: Board of County Commissioners

Engineering Domenica Labbate

Name: Administrative Specialist III

Procedures: None

EXECUTIVE SUMMARY:

The Board directed staff, at the February 25, 2014 meeting, to restrict the language of the ordinance calling for a sales surtax referendum, to be placed on the November 4, 2014 ballot. Staff has complied with that request and will present the revised ordinance for the Board’s consideration.

APPROVAL:ADMLEGACACA

BACKGROUND/RELATED STRATEGIC GOAL:

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After reviewing the condition of the roads, bridges, and drainage throughout the County, a sales surtax was deemed to be the most effective funding source to meet the Board’s strategic objective to correct the deferred maintenance of the County’s infrastructure.

Staff will provide, in the attached Supplemental Memorandum, the revised ordinance for the Board’s approval. Additional information is also included, which demonstrates what can be accomplished with the County’s share of the sales surtax revenues.

Below is a chart of the estimated revenue from a one cent sales surtax.

MunicipalityPer Year Estimated

Distribution3 Years 5 Years 10 Years

MC BOCC 21,142,204 63,426,612 105,711,019 211,422,038

Jupiter Island 124,219 372,657 621,095 1,242,190

Ocean Breeze 48,773 146,319 243,865 487,730

Sewall’s Point 305,136 915,409 1,525,682 3,051,365

Stuart 2,379,668 7,139,003 11,898,338 23,796,677

TOTAL 24,000,000 72,000,000 120,000,000 240,000,000

ISSUES:

There is no cost to place the referendum on the General Election ballot.

RECOMMENDED ACTION:

RECOMMENDATION Approve the language of the sales surtax draft ordinance.

ALTERNATIVE RECOMMENDATIONS Provide direction to staff for changes.

FISCAL IMPACT:

RECOMMENDATIONNA

Funding Source County Funds Non-County Funds Authorization

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Subtotal

Project Total

ALTERNATIVE RECOMMENDATIONSNA

DOCUMENT(S) REQUIRING ACTION:

Budget Transfer / Amendment Chair Letter Contract / Agreement

Grant / Application Notice Ordinance Resolution

Other:

ROUTING:

X ADM _ BLD _ CDD _ COM _ ENG _ FRD _ GMD_ GSD _ ITS _ LIB _ MCA _ MPO _ PRD _ USDX CA X ACA X LEG

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BCC MEETING DATE: March 18, 2014 AGENDA ITEM: 8D5

Page 1 of 2 eng2014M165 SUPPLEMENTAL.docx

MARTIN COUNTY, FLORIDASUPPLEMENTAL MEMORANDUM

TO: Honorable Members of the Board of County Commissioners

DATE: March 11, 2014

VIA: Taryn KryzdaCounty Administrator

FROM: Terry Rauth, P.E., Deputy County Engineer

SUBJECT: CONSIDER LANGUAGE TO BE USED IN AN ORDINANCE FOR THE LOCAL GOVERNMENT INFRASTRUCTURE SALES SURTAX REFERENDUM BALLOT

The information that follows has been edited to include only those infrastructure elements, as

stipulated by the Board of County Commissioners at the February 25, 2014 meeting, and as

will be described in the ordinance language for the Sales Surtax referendum, if approved. The

table below illustrates the estimated FY13 backlog, the annual shortfall, and the projected

backlogs for FY15 through FY25.

Backlog & Annual Funding Shortfall

FY13 Backlog

Annual Shortfall

FY15 Backlog

FY20 Backlog

FY25 Backlog

Resurfacing & Drainage*

35,300,000 5,861,500 47,023,000 76,330,500 105,638,000

Striping & Guardrails 3,500,000 550,000 4,600,000 7,350,000 10,100,000

Bridges 4,500,000 1,500,000 7,500,000 15,000,000 22,500,000

TOTAL 43,300,000 7,911,500 59,123,000 98,680,500 138,238,000

*Includes lighting, signs, signals, where required.

In response to the Board’s directive that Sales Surtax revenue be used for roads, bridges, and

drainage, below is a summary of how staff would prioritize the funds from the first 2-3 years of

sales tax revenue. The priorities for the remaining neighborhoods and roadways would be

reevaluated on an annual basis and ranked based on pavement deterioration and imminent

pipe failures. The actual project priorities will be approved, by a majority vote of the Board of

County Commissioners, at the annual public hearing during which the Capital Improvement

Plan is adopted.

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BCC MEETING DATE: March 18, 2014 AGENDA ITEM: 8D5

Page 2 of 2 eng2014M165 SUPPLEMENTAL.docx

Infrastructure Comments

Resurfacing -Subdivisions

Parkwood, Heritage Ridge, Pinecrest Lakes, Timberwick, Poinciana Gardens, Fishermans Cove, Golden Gate, Vista Salerno, Town & Country Estates, St. Lucie Shores, Jensen Park Estates, Skyline Park, Skyline Heights, Skyline Drive, Little Club, Turtle Creek, James Villa, North River Shores

Resurfacing –Roadways

Farm Road, Dixie Cutoff, Boat Ramp, Moore St., Markel, Savannah Rd., Mapp Rd., Murphy Rd., Gomez Ave., Crossrip, Conch Bar, Goldenrod, Westmoreland, Seabranch, High Meadow, Alpattah, Britt, 96th

Striping & Guardrails For roads not scheduled for resurfacing & where required.

Pipe Replacement In conjunction with priority roadwork.

Bridges Replacement (Britt Rd. & Murphy Rd.) & Maintenance

Also attached to this Supplemental Memorandum are the revised draft ordinance and an

updated FAQs sheet.

The County Attorney’s Office has reviewed the draft ordinance for legal sufficiency but has not rendered an opinion as to the length or amount of the proposed sales tax since that is a matter of Board policy.

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BEFORE THE BOARD OF COUNTY COMMISSIONERS MARTIN COUNTY, FLORIDA

ORDINANCE NUMBER _____

AN ORDINANCE CALLING FOR A REFERENDUM ON THE QUESTION OF WHETHER TO LEVY A ONE PERCENT (ONE CENT) LOCAL GOVERNMENT INFRASTRUCTURE SALES SURTAX FOR A PERIOD OF XX (X) YEARS; APPROVING THE LEVY OF SUCH SURTAX; PROVIDING FOR THE USE OF THE PROCEEDS OF SUCH SURTAX IF APPROVED AT SUCH REFERENDUM; AUTHORIZATION; DIRECTION AND REFERENDUM PROCEDURE; PROVIDING FOR CONFLICTING PROVISIONS, SEVERABILITY, APPLICABILITY, FILING WITH THE DEPARTMENT OF STATE AND THE DEPARTMENT OF REVENUE; PROVIDING AN EFFECTIVE DATE.

BE IT ENACTED BY THE BOARD OF COUNTY COMMISSIONERS OF MARTIN COUNTY, FLORIDA (the "County"): SECTION 1. AUTHORITY FOR THIS ORDINANCE. This Ordinance is enacted pursuant to Section 212.055(2) and Section 101.161(1), Florida Statutes, and other applicable provisions of law. SECTION 2. APPROVAL OF LEVY OF SURTAX. Subject to voter approval as hereinafter set forth, the Martin County Board of County Commissioners, as the governing body of Martin County Florida, hereby approves the levy of a one percent (1%) Local Government Infrastructure Surtax pursuant to Section 212.055(2), Florida Statutes (the "Surtax") for a period of XX (X) years from the effective date of the Surtax, January 1, 2015, through and including December 31, 20XX. SECTION 3. SURTAX REFERENDUM. A referendum of the qualified electors residing in the County is hereby called to be held on November 4, 2014, to determine whether the levy of the Surtax shall be approved by such qualified electors. All qualified electors residing in the County shall be entitled and permitted to vote in such referendum. SECTION 4. NOTICE OF SURTAX REFERENDUM. As required by law, notice of the Surtax referendum in substantially the form attached hereto as Exhibit “A” shall be published in the Stuart News or any other newspaper published and of general circulation in the area of the County, at least twice, once in the fifth week and once in the third week prior to the week in which the referendum is to be held. This Ordinance shall be published in full as part of the notice of such surtax referendum.

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SECTION 5. OFFICIAL BALLOT. The form of ballot to be used in the Surtax referendum shall be in substantially the following form:

ONE CENT SALES TAX TO FUND ROAD, BRIDGE AND DRAINAGE

PROJECTS SHALL MARTIN COUNTY LEVY AN ADDITIONAL ONE PERCENT SALES TAX FOR XX YEARS TO FUND ROAD, BRIDGE AND DRAINAGE PROJECTS APPROVED AFTER A PUBLIC HEARING, AND TO FUND THE CITY’S AND TOWNS’ INFRASTRUCTURE PROJECTS? ______ “FOR THE ONE PERCENT SALES TAX” ______ “AGAINST THE ONE PERCENT SALES TAX” SECTION 6. USE OF REVENUES BY THE COUNTY, THE CITY OF STUART, THE TOWN OF SEWALL’S POINT, THE TOWN OF JUPITER ISLAND AND THE TOWN OF OCEAN BREEZE. (1) County Use. The County hereby commits to use all of the County's share of the proceeds of the Surtax, if the Surtax is approved by a majority of the voters voting in the referendum to:

A. Plan and construct Road, Bridge and Drainage construction, reconstruction, improvement and widening projects countywide; contained in the County’s adopted Capital Improvement Plan and approved by the Board of County Commissioners as required herein.

B. Proceeds from the Surtax shall not be used to service new

bond indebtedness incurred for the purposes listed in 6(1)A. C. The County will attempt, when available, to obtain matching

funds from the federal government, the State of Florida, or any agency, district, branch or commission for the purposes described in 6(1)A.

D. Any expenditure or use of the funds derived from the Surtax

shall be voted on and approved by a majority of the Martin County Board of County Commissioners at an advertised public hearing.

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E. The County Administrator, or designee, shall provide monthly reports to the Board of County Commissioners concerning the collection and expenditures of the funds derived from the Surtax.

F. The maximum amount of monies to be used for any project

under Section 6(1)A. herein shall be limited to Five Million ($5,000,000.00) dollars in sales tax proceeds.

(2) Municipality Uses. State law provides that the City of Stuart, Town of Sewall’s Point, Town of Jupiter Island, and Town of Ocean Breeze are to receive a share of the Surtax revenues in accordance with the terms of any interlocal agreement entered into between the Martin County Board of County Commissioners as the governing body of Martin County, Florida and the governing bodies of the municipalities representing a majority of Martin County's municipal population or, in the absence of an interlocal agreement, in accordance with the state revenue sharing formula set forth in Section 218.62, Fla. Stat. Municipalities may only spend their share of the Surtax revenues in accordance with Section 212.055(2) Fla. Stat. SECTION 7. AUTHORIZATION, DIRECTION AND REFERENDUM PROCEDURE. The Supervisor of Elections for Martin County, Florida, is authorized and directed to place the referendum question on the ballot for the November 4, 2014 Election. The referendum shall be held and conducted in the manner prescribed by law. The results shall be canvassed by the Martin County Canvassing Board as soon as practicable. The Supervisor of Elections shall prepare and file results of such referendum and shall deliver the same to the Martin County Board of County Commissioners as the governing body of Martin County, Florida. Such results shall show the number of qualified electors who voted in said referendum and the number of votes cast respectively for and against the sales tax surcharge. SECTION 8. AMENDMENT. After approval by the electorate of the proposed levy of the sales tax at the referendum called for in Section 3, any amendment to or revision or repeal of Sections 2, 6, or this subsection 8, and any repeal of this ordinance in its entirety, shall take effect only upon approval thereof by a majority of the electors of Martin County voting in a subsequent referendum called for that purpose. SECTION 9. REFERENDUM RESULTS. If a majority of the votes cast at such referendum in respect to the Surtax shall be "For the One Percent Sales Tax," such Surtax shall be approved and the Surtax shall thereupon be levied from and including January 1, 2015 and shall continue in full force and effect through and including December 31, 20XX.

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SECTION 10. AUTHORIZING NECESSARY ACTION. The County 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 11. CONFLICTING PROVISIONS; REPEALING CLAUSE. County ordinances and County resolutions, or parts thereof, in conflict with this Ordinance are hereby superseded by this Ordinance to the extent of such conflict. SECTION 12. SEVERABILITY. If any word, phrase, clause, sentence or paragraph of this Ordinance is for any reason held or declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining portions of this ordinance. If this Ordinance of any provision thereof shall be held to be inapplicable to any person, property or circumstances, such holding shall not affect its applicability to any other person, property or circumstances. SECTION 13. APPLICABILITY OF ORDINANCE. This Ordinance shall be applicable throughout Martin County's jurisdiction.

SECTION 14. FILING WITH DEPARTMENT OF STATE AND DEPARTMENT OF REVENUE. The Clerk shall be and is hereby directed forthwith to scan this ordinance in accordance with Rule 1B-26.003, Florida Administrative Code, and file same with the Florida Department of State via electronic transmission. The Clerk is further directed to send a certified copy of this Ordinance to the Department of Revenue.

SECTION 15. EFFECTIVE DATE. This Ordinance shall take effect immediately upon filing with the Department of State.

DULY PASSED AND ADOPTED THIS XXTH DAY OF XXXXXX, 2014. ATTEST: BOARD OF COUNTY COMMISSIONERS MARTIN COUNTY, FLORIDA ____________________ CAROLYN TIMMANN SARAH HEARD CLERK OF THE CIRCUIT COURT CHAIR AND COMPTROLLER APPROVED AS TO FORM AND CORRECTNESS

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_________________________ MICHAEL D. DURHAM COUNTY ATTORNEY

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EXHIBIT “A”

NOTICE OF A 1% SALES SURTAX REFERENDUM IN MARTIN COUNTY, FLORIDA, ON NOVEMBER 4, 2014

NOTICE IS HEREBY GIVEN THAT A “ONE CENT SALES TAX TO

RUND ROAD, BRIDGE AND DRAINAGE PROJECTS” REFERENDUM will be held at the Election on November 4, 2014, in Martin County, Florida (the

“County”) regarding the following questions:

NOVEMBER 4, 2014 OFFICIAL BALLOT

MARTIN COUNTY, FLORIDA

ONE CENT SALES TAX TO FUND ROAD, BRIDGE AND DRAINAGE PROJECTS

SHALL MARTIN COUNTY LEVY AN ADDITIONAL ONE PERCENT SALES TAX FOR XX YEARS TO FUND ROAD, BRIDGE AND DRAINAGE PROJECTS APPROVED AFTER A PUBLIC HEARING, AND TO FUND THE CITY’S AND TOWNS’ INFRASTRUCTURE PROJECTS? ______ “FOR THE ONE PERCENT SALES TAX” ______ “AGAINST THE ONE PERCENT SALES TAX” All as more specifically described and provided in Ordinance _____ adopted by a majority of the Martin County Board of County Commissioners as the governing body of Martin County, Florida on XXX XX, 2014 (the “Ordinance”).

[INSERT FULL TEXT OF SURTAX ORDINANCE] All qualified electors residing within the County shall be entitled, qualified and permitted to vote at such referendum.

THIS NOTICE EXECUTED AND DATED THIS XXTH DAY OF XX, 2014.

ATTEST: BOARD OF COUNTY COMMISSIONERS MARTIN COUNTY, FLORIDA ____________________ CAROLYN TIMMANN SARAH HEARD CLERK OF THE CIRCUIT COURT CHAIR AND COMPTROLLER

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APPROVED AS TO FORM AND CORRECTNESS _________________________ MICHAEL D. DURHAM COUNTY ATTORNEY PUBLISH: The Stuart News DATES: ____________, 2014 and ____________, 2014 NOTE TO PUBLISHER: Send billing and Affidavit of Publication to: Martin County Commissioners Accounting Department P.O. Box 9016 Stuart, Florida 34995-9016

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MARTIN COUNTY BOARD OF COUNTY COMMISSIONERS

LOCAL SALES TAX: FREQUENTLY ASKED QUESTIONS

1. Why is a local sales tax being considered now?

The county is experiencing escalating infrastructure problems that are the result of long-term

underfunding and reduction of preservation and replacement budgets. Infrastructure includes

roads, bridges, drainage pipes, buildings, utilities, sewers, etc. - in other words, the basic

systems that support a community’s residents and economy. These problems can be seen in

the condition of our roads and recent pipe failures throughout the county. In 2013 emergency

pipe replacements cost $840K. We are faced with a decision to be proactive or reactive in

addressing these problems.

In evaluating options, it was felt that the financial impact of a sales tax would be distributed

across property owners, non-property owner residents, tourists, and consumers from

neighboring counties who shop and/or dine in Martin County.

2. How serious is the problem?

The current infrastructure backlog of deferred maintenance is approximately $222 million. In

addition to this backlog, the budgets required to maintain the county’s infrastructure continue

to be underfunded by more than $10M each year. If unchecked, the combination of these two

elements will create a situation from which it will be difficult to recover. Preservation of our

infrastructure is reaching critical failure – exponentially increasing the funding required. For

example, the cost to resurface a mile of roadway ranges from $100,000 to $250,000 –

depending on how far the road is allowed to deteriorate before action is taken.

3. Why is this important to me?

Failing infrastructure costs all residents and can result in safety issues and reduced property

values. Often these costs are hidden – as an example, it is estimated that driving on roads in

need of repair costs Florida motorists an extra $1.79 billion a year in vehicle repairs and

operating costs, or $128 per motorist.

4. What is a Local Sales Tax?

By state statute, a Local Sales Tax of one-half or one cent may be added to the current State

Sales Tax of six cents to be used for certain infrastructure projects.

5. Will the sales tax apply to all purchases?

No, necessities like food, health care/medicine and residential lodging would be exempt. In

addition, there is also a cap limiting the tax to the first $5,000 of a single purchase.

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6. Do any other counties in Florida implement a local sales tax?

More than half of Florida’s 67 counties levy an additional local sales tax. To our north, Indian

River County levies a one cent (1%) local sales tax and St. Lucie County levies a half-cent (0.5%)

local sales tax. Martin County is proposing a half-cent or one cent local sales tax.

7. What is the next step?

A referendum on the issue will be on the November 4, 2014 ballot. The Board of County

Commissioners is currently considering options to present to voters. The duration and amount

of the sales tax is subject to approval by the voters of Martin County.

8. When would the local sales tax become effective?

If approved by voters, the local sales tax would become effective on January 1, 2015.

9. How is the money spent? Will the public have any input?

A Sales Surtax will provide funding for the construction of roads, bridges, and drainage

identified, but not limited to, in the County’s Capital Improvement Plan, which is adopted

annually at a public hearing.

The priorities are identified in the Capital Improvement Program. The funds from a sales tax

could be used to implement the Capital Improvement Program, reduce the backlog and

supplement the approved budgets in these areas. This strategy would allow the County to

gradually return the infrastructure to an acceptable condition.

All expenditures of sales tax proceeds must be approved by a majority of the Board of County

Commissioners at an advertised public hearing. The public will have an opportunity to provide

comment at these meetings.

10. How much revenue would a local one cent sales tax generate a year?

The state has estimated the following annual amounts to be realized for a one cent sales tax.

Note that the County’s municipalities will also receive a portion of the local sales tax.

MUNICIPALITY ANNUAL AMOUNT

Jupiter Island $ 124,219

Ocean Breeze Park $ 48,773

Sewalls Point $ 305,136

Stuart $ 2,379,668

Martin County BOCC $ 21,142,204

TOTAL $ 24,000,000

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SALES SURTAX ORDINANCE

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1¢ SALES TAX

MUNICIPALITY PER YEAR EST.

REVENUE 3 YEARS 5 YEARS 10 YEARS

MC BOCC $ 21,142,204 $ 63,426,612 $ 105,711,019 $ 211,422,038

Jupiter Island $ 124,219 $ 372,657 $ 621,095 $ 1,242,190

Ocean Breeze $ 48,773 $ 146,319 $ 243,865 $ 487,730

Sewalls Point $ 305,136 $ 915,409 $ 1,525,682 $ 3,051,365

Stuart $ 2,379,668 $ 7,139,003 $ 11,898,339 $ 23,796,677

TOTAL $ 24,000,000 $ 72,000,000 $ 120,000,000 $ 240,000,000 16 of 23

SURTAX ORDINANCE SECTION 6. USE OF REVENUES BY THE COUNTY, THE CITY OF STUART, THE TOWN OF SEWALL’S POINT, THE TOWN OF JUPITER ISLAND AND THE TOWN OF OCEAN BREEZE. 1) County Use. The County hereby commits to use all of the County's share of

the proceeds of the Surtax, if the Surtax is approved by a majority of the voters voting in the referendum to:

A. Plan and construct (i) Road, Bridge and Drainage construction,

reconstruction, improvement and widening projects countywide; contained in the County’s adopted Capital Improvement Plan and approved by the Board of County Commissioners as required herein.

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Sales Tax Revenue

Roads

Bridges

Drainage

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PRIORITIES Infrastructure Comments

Resurfacing – Subdivisions*

Parkwood, Heritage Ridge, Pinecrest Lakes, Timberwick, Poinciana

Gardens, Fishermans Cove, Golden Gate, Vista Salerno, Town & Country

Estates, St. Lucie Shores, Jensen Park Estates, Skyline Park, Skyline

Heights, Skyline Drive, Little Club, Turtle Creek, James Villa, North River

Shores

Resurfacing Roads – Other*

Farm Road, Dixie Cutoff, Boat Ramp, Moore St., Markel, Savannah Rd.,

Mapp Rd., Murphy Rd., Gomez Ave., Crossrip, Conch Bar, Goldenrod,

Westmoreland, Seabranch, High Meadow, Alpattah, Britt, 96th

Striping & Guardrails For roads not scheduled for resurfacing & where required

Bridges Replacement (Britt Rd. & Murphy Rd.) & maintenance

* Roads – include pipe replacements - where needed. 19 of 23

BACKLOG & SHORTFALL

INFRASTRUCTURE FY 2013 BACKLOG

ANNUAL SHORTFALL

FY 2015 BACKLOG

FY 2020 BACKLOG

FY 2025 BACKLOG

Resurfacing & Drainage* 35,300,000 5,861,500 47,023,000 76,330,500 105,638,000

Striping & Guardrails 3,500,000 550,000 4,600,000 7,350,000 10,100,000

Bridges 4,500,000 1,500,000 7,500,000 15,000,000 22,500,000

TOTALS 43,300,000 7,911,500 59,123,000 98,680,500 138,238,000

*Includes lighting, signs, signals, where required. 20 of 23

BACKLOG & SHORTFALL

INFRASTRUCTURE FY 2013 BACKLOG

ANNUAL SHORTFALL

FY 2015 BACKLOG

FY 2020 BACKLOG

FY 2025 BACKLOG

New TMDL Obligations 142,500,000 142,500,000 142,500,000 142,500,000

Public Building FARB 12,700,000 818,000 14,336,000 18,426,000 22,516,000

Parks 2,318,000 300,000 2,918,000 4,418,000 5,918,000

Ecosystem Mgmt. & Rest. 2,700,000 1,832,000 6,364,000 15,524,000 24,684,000

Information Technology 22,700,000 2,481,000 27,662,000 40,067,000 52,472,000

TOTALS 182,918,000 5,431,000 193,780,000 220,935,000 248,090,000

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EVENT

RECOMMENDED DATE

DEADLINE

AUTHORITY

Advertise Ordinance

Aug. 8, 2014

Aug. 15, 2014, or at least 10 days prior to

BCC Meeting §125.66, Fla. Stat.

Adopt Ordinance Aug. 19, 2014 Aug. 26, 2014 §125.66, Fla. Stat.

Notify and Provide Ballot Language to Supervisor of Elections

Aug. 21, 2014 Aug. 27, 2014 Supervisor of Elections’ Preparation

of Ballot

Notify Department of State of Ordinance

Aug. 25, 2014 Within 10 days after

Board approval §125.66, Fla. Stat.

To Publisher for 1st Notice of Referendum for publication on Mon., Sept. 29, 2014

Sept. 17, 2014 Sept. 24, 2014 §100.342, Fla. Stat.

Notify Publisher of any corrections to 9/29/14 ad proof

Sept. 26, 2014 Sept. 26, 2014 §100.342, Fla. Stat.

To Publisher for 2nd Notice of Referendum for publication on Mon., Oct. 13, 2014

Oct. 1, 2014 Oct. 8, 2014 §100.342, Fla. Stat.

Notify Publisher of any corrections to 10/13/14 ad proof

Oct. 10, 2014 Oct. 10, 2014 §100.342, Fla. Stat.

Referendum Nov. 4, 2014 Nov. 4, 2014 Election Day

Notify Department of Revenue of Intent to Hold Referendum after October 1

Aug. 25, 2014 Oct. 1, 2014 §212.054, Fla. Stat.

Notify Department of Revenue of Imposition of Sales Tax

Nov. 14, 2014 Nov. 14, 2014 §212.054(7)(a), Fla. Stat.

Effective Date Jan. 1, 2015 Jan. 1, 2015 §212.054(5), Fla. Stat.

Based on the Stuart News schedule as of 2/18/14.

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QUESTIONS?

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