FL H0139

Requires all local government discretionary sales surtax referenda to be held on the date of a primary or general election rather than at times set by the governing body.

Establishes different voter approval thresholds: 60 percent approval required for non-revenue neutral surtaxes at primary elections, and simple majority required for revenue neutral surtaxes or any surtax at general elections.

Defines "revenue neutral" as a surtax offset by concurrent reductions in ad valorem taxes, sales surtaxes, or other taxes equal to or greater than the first year revenue projected from the new surtax.

Requires counties or school districts proposing revenue neutral surtaxes to publish notice of intent at least 30 days before the referendum in newspapers or public postings, and prohibits them from increasing the reduced tax for 3 years.

Takes effect July 1, 2018.