Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - June 21, 2016
June 21, 2016 - Regular Meeting
Agenda Item #52

Local Governmental Infrastructure Sales Tax Ordinance 16-35


Contact and/or Presenter Information

Ed Hunzeker, County Administrator

Dan M. Schlandt, Deputy County Administrator

Action Requested
Adoption of Ordinance No. 16-35, regarding taxation, providing for the levy, imposition, and setting of a discretionary local government infrastructure sales surtax, at a rate of .5% (one half percent) for a period of fifteen years pursuant to Section 212.055(2), Florida Statutes, subject to approval by the electors of the county in a referendum; providing restrictions on the use of sales surtax proceeds; providing for the collection and distribution of the sales surtax; providing for a referendum to be conducted; providing for publication of notice of the referendum pursuant to Section 100.342, Florida Statutes; providing for notification of adoption of this ordinance; providing for the sunset of the sales surtax and survival of restrictions on uses; providing for citizen oversight; providing for severability; providing for codification; and providing effective dates.

Enabling/Regulating Authority
Florida Statutes Section 212.055

Background Discussion

The Citizens Financial Structure Advisory Board was created by the Board of County Commissioners to evaluate Manatee County's financial structure and to make recommendations to provide for long-term budget sustainability to deliver the quality of life desired by the community.

On April 26, 2016, the Citizens Financial Structure Advisory Board provided a report to the Board of County Commissioners.  Central to that report was a recommendation that the Board put a referendum question on the November 2016 election to consider a local option Half-Cent Infrastructure Sales Surtax. 

On June 7, 2016, staff presented a list of project uses for a half cent sales tax based on the recommendations for percentages by category put forward in the report from the Citizens Financial Structure Advisory Board.

Also presented at the June 7 Board meeting was a draft ordinance providing for a referendum to put a question before the voters in the November election to consider an infrastructure half-cent sales tax for the county and the cities.

Ordinance 16-35 has the following major provisions:

  • would levy a half-cent local government infrastructure sales surtax if approved by electors of Manatee County
  • the sales tax levy would be effective as of January 1, 2017
  • the sales tax levy would continue for fifteen years
  • sales surtax proceeds would be distributed between the County and the municipalities according to the formula provided in Section 218.62 Florida Statutes
  • the County will establish a Citizen Oversight Committee 
  • provides ballot language outlining the uses of the sales surtax

A resolution will be brought forward after the summer recess which will spell out the role and scope of the Citizens Oversight Committee provided for in the ordinance being considered today.

County Attorney Review
Other (Requires explanation in field below)

Explanation of Other
Ordinance drafted by Bill Clague

Reviewing Attorney

Instructions to Board Records

Please file a copy of the Ordinance with the Secretary of State and return a copy to Dan Schlandt, dan.schlandt@mymanatee.org.

Cost and Funds Source Account Number and Name

Amount and Frequency of Recurring Costs

Attachment:  Ordinance 16-35 (Final).pdf
Attachment:  Ordinance 16-35 - Proof of Publication.pdf
Attachment:  Ordinance 16-35 - Letter from Island Mayors.pdf
Attachment:  Ordinance 16-35 - Commissioner DiSabatino Email.pdf