FL S1866

Authorizes community development districts without qualified electors to levy an optional tax of up to 1 percent on transactions subject to state sales tax under s. 212.031

Requires approval by at least four of five board supervisors and a two-thirds vote of landowners at a special meeting before tax can be levied

Tax proceeds must be used only to promote commercial activity, support festivals and special events, and provide public services (law enforcement, fire protection, emergency services, sanitation) that support commercial activity

Districts must locally administer the tax and may retain up to 3 percent of collections for administrative costs; tax authority expires if district later qualifies electors

Tax takes effect on the first day of any month but not before 60 days after approval is obtained; effective date is July 1, 2010