FL S1994

Authorizes counties designated as areas of critical state concern for 20 or more years to levy a discretionary sales surtax up to 1 percent, subject to voter approval by referendum.

Restricts surtax use to funding infrastructure projects designed to mitigate adverse effects of sea-level rise and flooding.

Requires ballot statement to include brief description of funded purposes and conform to section 101.161 requirements.

Distributes surtax proceeds to the county and municipalities according to either an interlocal agreement or the formula in section 218.62, with 60-day notice required for any formula changes.

Permits adoption of this surtax without affecting continued levy of other local government infrastructure surtaxes; effective July 1, 2021.