FL S0660

Authorizes counties, municipalities, and special districts to use existing impact fees to construct new capital facilities or improve, alter, or expand existing facilities to meet level of service requirements.

Allows counties and municipalities to impose a discretionary surcharge on real estate documents (at up to $1 per $100 of property value) as an alternative to impact fees for funding capital improvements.

Requires ordinances imposing the surcharge to be proposed at least 2 weeks before adoption, approved by a majority of the governing authority, and effective only on January 1 or terminating only on December 31.

Authorizes surcharge revenues to be used only for utilities, water and sewer systems, transportation facilities, parks, recreational facilities, libraries, health systems, and educational facilities.

Prohibits counties or municipalities from imposing both a surcharge and an impact fee for the same purpose and requires the Department of Revenue to collect and remit surcharge revenues to the imposing jurisdiction.