FL S1040

Requires all referenda to adopt or amend local discretionary sales surtaxes to be held at general elections rather than at times set by governing bodies.

Requires petition sponsors of charter county and regional transportation system surtaxes to obtain an independent legal opinion, provide a copy to the Office of Program Policy Analysis and Government Accountability, and file with the supervisor of elections at least 180 days before the referendum.

Makes any referendum void if the initiative sponsor fails to comply with legal opinion, performance audit, and petition signature verification requirements.

Requires counties and school districts to provide final resolutions or ordinances to the Office of Program Policy Analysis and Government Accountability at least 180 days before a referendum and to complete performance audits at least 60 days before the vote.

Requires counties and school districts to post performance audit reports on their official websites for 2 years and makes any referendum void if this requirement is not met.