FL H1395

School boards may levy a discretionary sales surtax not exceeding 0.5 percent, subject to county voter approval via referendum.

Surtax proceeds must fund fixed capital expenditures for school facility construction, reconstruction, or improvement with a useful life of 5 or more years, plus land acquisition and engineering costs.

Technology costs for retrofitting and implementing hardware and software are now discretionary rather than mandatory inclusions in the surtax expenditure plan.

Surtax proceeds may be used to service bond indebtedness and cannot be used for operational expenses.

School districts may partner with Florida College System institutions and state universities on capital projects through interlocal agreements, provided facilities are located in the county where the surtax is approved.