FL S0272

Requires referenda to adopt or amend local discretionary sales surtaxes be held at general elections as defined in section 97.021, removing authority for governing bodies to set referendum timing at their discretion.

Amends charter county and regional transportation system surtax provisions to mandate approval through referenda held at general elections.

Amends county public hospital surtax provisions to align referendum procedures with the general election requirement.

Amends emergency fire rescue services and facilities surtax provisions to specify referenda must be held at general elections rather than regularly scheduled elections.

Establishes new subsection (10) defining that all local government discretionary sales surtax referenda under section 212.055 must occur at general elections.