FL S0278

Requires referenda for local government discretionary sales surtaxes (except revenue-neutral surtaxes) to be held only at general elections and approved by a majority of voters voting on the ballot question.

Allows referenda for revenue-neutral surtaxes to be held at special elections or conducted by mail ballot.

Applies to all surtax types including charter county transportation, local government infrastructure, small county, indigent care, trauma center, hospital, school capital outlay, and pension liability surtaxes.

Makes conforming changes throughout section 212.055, F.S., replacing references to "majority of the electors" with "as set forth in subsection (10)" for non-revenue-neutral surtaxes.

Effective date: July 1, 2019.