FL S1100

Referenda on local government discretionary sales surtaxes may only be held during presidential preference primary elections, primary elections, or general elections—not during special elections.

Sales surtax referenda held at a presidential preference primary or primary election require approval of at least 60 percent of voters voting on the ballot question.

Sales surtax referenda held at a general election require approval of a simple majority of voters voting on the ballot question.

Changes apply to all discretionary sales surtax authorizations including those for charter county transportation systems, local government infrastructure, small counties, indigent care, public hospitals, school capital outlay, emergency fire rescue services, and voter-approved indigent care surtaxes.

Effective date is July 1, 2017.