CS/CS/HB 243 Summary

• Beginning October 1, 2022, counties must use surtax proceeds exclusively for fixed guideway rapid transit systems, bus systems (including bus rapid transit), autonomous vehicle facilities, rights-of-way acquisition, and principal and interest payments on related bonds.

• Municipalities in affected counties may use surtax proceeds starting October 1, 2022, for roads and bridges, transit systems, and related bond payments, with authority to refinance existing bonds.

• Surtax proceeds are prohibited from being used for salaries or personnel expenses of county or municipal transportation departments.

• For any referendum held after the effective date to adopt or amend a discretionary sales surtax, an independent certified public accountant must conduct a performance audit completed and publicly posted at least 60 days before the referendum, with results available on the county or school district website for 2 years.

• Performance audits must examine the economy, efficiency, effectiveness, organizational structure, alternative service delivery methods, performance measures, accuracy of public documents, and regulatory compliance of the county or school district.