FL S0198

Authorizes county governing authorities to levy a discretionary sales surtax of 0.5 percent or 1 percent to fund capital restoration of natural water bodies for public use, including tributaries, canals, stormwater systems, and channels.

Limits expenditures of surtax proceeds and interest, or bonds pledging the surtax, exclusively to dredging operations related to ecologically beneficial muck removal.

Reenacts multiple Florida Statutes sections (202.19, 202.20, 212.054, 212.0597, 212.20, and 1013.736) to incorporate references to the new discretionary surtax authorization.

Maintains existing administrative procedures for discretionary sales surtaxes, including collection by the Department of Revenue, trust fund distribution to counties, and a 3 percent administration cost cap.

Takes effect July 1, 2015.