FL H0731

Referenda to reenact expiring tourist development taxes, tourist impact taxes, local government discretionary sales surtaxes, ninth-cent fuel taxes, and local option fuel taxes must be held at a general election as defined in s. 97.021, Florida Statutes.

Referenda to approve county or municipal ad valorem tax millage increases and children's services independent special district millage rate increases must also be held at general elections.

All covered local tax referenda may be held only once during the 48-month period preceding the effective date of the referendum, preventing repeated attempts to pass the same tax measure within a four-year window.

Removes provisions that previously allowed school district millage elections to be held at any time with a limit of one per 12-month period, instead requiring those elections to occur only at general elections subject to the same 48-month limitation.

Effective date is July 1, 2023.