FL S0786

Expands the local government infrastructure surtax to include maintenance of transportation infrastructure, subject to voter approval by referendum.

Adds "relocation," "permit compliance," and planning-related costs to the definition of infrastructure eligible for surtax funding.

Authorizes counties to levy a discretionary sales surtax of up to 0.5 percent for homeless services and facilities, including outreach, case management, emergency housing, and job readiness programs.

Requires counties imposing the homeless services surtax to adopt an ordinance with a plan for providing services to qualified homeless residents, subject to voter approval in a regularly scheduled election.

Maintains the combined cap on local option sales surtaxes at 1 percent across all authorized surtax types.