ISCOC Agenda 06/12/2025COLLIER COUNTY
Infrastructure Surtax Citizen Oversight Committee
AGENDA
Board of County Commission Chambers
Collier County Government Center
3299 Tamiami Trail East, 3rd Floor
Naples, FL 34112
June 12, 2025
8:30 AM
Scott J. Lepore — At Large — Chair
Kevin Johnson — District 1
Ronald A. Kezeske — District 2
Vacant — District 3
Lloyd Wirshba— District 4
Mike Petscher — District 5
Vacant — At Large
Kerry Geroy — Alternate
Scott L. Spitzer — Alternate
All interested parties are invited to attend and to register to speak and to submit their objections, if any, in writing,
to the Committee prior to the meeting if applicable. If you
are a person with a disability who needs any accommodation in order to participate in
this proceeding, you are entitled, at no cost to you, to the provision of certain
assistance. For more information, please contact the Collier County Facilities
Management Department located at 3335 Tamiami Trail East, Suite 101, Naples, FL
34112-5356, (239) 252-8380. Public comments will be limited to 3 minutes unless the
Chairman grants permission for additional time. Collier County Ordinance No. 99-22
requires that all lobbyists shall, before engaging in any lobbying activities (including, but
not limited to, addressing the Board of County Commissioners before the Board of
County Commissioners and its advisory boards, register with the Clerk to the Board at
the Board Minutes and Records Department.
1. Call to Order
2. Pledge of Allegiance
3. Roll Call
4. Approval of Agenda
Page 1 of 87
5. Approval of Minutes
5.A. Meeting Minutes January 9, 2025. (2025-783)
6. Public Comments
7. New Business
TA. Future Spending Plan (2025-1993)
8. Projects
8.A. Transportation
8.A.1. Recommendation to approve reallocation of Infrastructure Sales Surtax Funding from Bridge
Replacement (11) (Project No. 66066) to the New Bridges Golden Gate Estates Mobility (11)
(Project No. 60212), in the amount of $3,369,589.41. (2025-1942)
8.B. Facilities & Capital Replacements
8.C. Community Priorities
9. Old Business
9.A. Financial Report as of April 30, 2025 (2025-785)
9.13. Committee Support Documents Section 212.054 Florida Statutes & Collier County Ordinance
2018-21 (2025-788)
9.C. Validated Projects Update (2025-1943)
10. Announcements
11. Committee Member Discussion
12. Next Meeting Date
13. Adjourn
Page 2 of 87
MINUTES OF THE REGULAR MEETING OF THE COLLIER COUNTY
Infrastructure Surtax Citizen Oversight Committee
January 9, 2025
Naples, Florida
LET IT BE REMEMBERED that the Collier County Infrastructure Surtax Citizen Oversight Committee
met on this date at 8:30 A.M. at 3299 Tamiami Trail East, Building F, 3rd Floor, Board of County
Commission Chambers, Naples, Florida, with the following Members Present:
Infrastructure Surtax Citizen Oversight Committee
Present: Scott Lepore
James DeLony
Ronald Kezeske
Katherine Basso
Lloyd Wirshba
Mike Petscher
Kerry Geroy
Scott Spitzer
Absent: Kevin Johnson
Also, Present: John Dunnuck — Executive Director, Facilities and Redevelopment Division
Bendisa Miller — Management Analyst II, Facilities Management, Division
Colleen Greene — Assistant County Attorney, County Attorney's Office
1. Call to Order & Pledge of Allegiance
The Chairman calls the meeting to order at 8:30 AM.
2. Pledge of Allegiance
Scott Lepore led the Pledge of Allegiance.
3. Roll Call — Liaison
Eight Infrastructure Surtax Citizen Oversight Committee members are present, representing a quorum.
4. Approval of The Agenda
The Chairman makes a motion to approve the agenda. James DeLony seconds the motion. The motion
passes unanimously.
5. Approval of Minutes from Previous Meeting
Meeting Minutes — September 12, 2024, and November 14, 2024
The minutes are distributed to all present. The Chairman makes a motion to approve the meeting
minutes for the meetings on September 12, 2024, and November 14, 2024, and James DeLony seconds
the motion. The motion passes unanimously.
11Page
Page 3 of 87
6. Public Comment
No public comments.
7. New Business
A. EMS / DAS Update
Domestic Animal Services (DAS) Update
1. Original Plan: $6 million in surtax funding was allocated to build a new DAS facility near the Sports
Complex.
2. Shift in Strategy: The proposed location did not provide significant advantages (e.g., no additional
space, no better livestock housing). Instead, the focus has shifted to renovating the existing DAS
facility and evaluating a potential future satellite facility.
3. Current Progress:
1. One building at DAS has been fully renovated, insulated, and air-conditioned.
2. A phased renovation schedule for the remaining buildings is being developed.
4. Funding Strategy: The $6 million is insufficient for all necessary renovations. Additional budgeted
funds will supplement the surtax while ensuring surtax dollars are spent appropriately. Costs related
to the original design for the abandoned site are being reviewed, and inappropriate surtax expenses
will be covered by other funding sources.
5. Future Planning: This year's budget includes funds to evaluate county property for a future
additional DAS facility.
Emergency Medical Services (EMS) Update
Planned EMS Stations: Three stations were initially planned under the surtax:
1. Station 74 (Under Construction):
1. Located in Greater Naples, serving as a forward command for wildfire and disaster
response.
2. Total cost: $11 million, with $6 million from the surtax and additional legislative
appropriations helping free up surtax funds.
3. Completion target: Summer 2025
2. Heritage Bay:
1. Originally planned as a stand-alone EMS station, but reconsidered due to proximity
to Greater Naples Headquarters.
2. Instead, EMS may co -locate with existing fire stations on 951 or Beck Boulevard
for better efficiency.
3. Old 41/Performance Way Site:
1. Originally owned by the county but deemed unsuitable for an EMS/fire station due to
size and access issues.
2. The property will be sold, and proceeds will help cover EMS debt.
3. EMS will instead co -locate with North Collier Fire Department at a more suitable
site nearby.
2. Future Planning & Challenges:
1. East Naples: A wetland site near Fiddlers is allocated for EMS and a library, but a co -
located station with Greater Naples Fire (Station 26) and possibly the Sheriff s Office is
being evaluated.
2 1 P a g e
Page 4 of 87
2. Immokalee: Response times remain a major concern, as EMS is the primary provider of ALS
(Advanced Life Support). Commissioners emphasize prioritizing Immokalee in future
funding efforts, including potential surtax funding.
B. For the Surtax Committee to make a recommendation on committee member applications to the
Board of County Commissioners subject to confirmation by the Board.
The applications received were Kevin Johnson (District 1), John Nesselroade (District 1), Ronald
Kezeske (District 2), Mike Petcher (District 5), Kerry Geroy (District 1, Alternate), and Scott
Spitzer (District 1, Alternate). The Chairman motioned for the County Commission to reappoint
the members already on the committee. Scott Spitzer seconds the motion. The motion passes
unanimously.
8. Projects
A. Transportation
B. Facilities & Capital Replacements
C. Community Priorities
9. Old Business
A. Validated Project Updates
B. Committee Support Documents Section 212.054 Florida Statutes & Collier County Ordinance
2018-21
C. Financial Report as of November 30, 2024
Maggie Lopez, the Assistant Division Director for Corporate Financial and Management Services,
explained the current financial state of the Surtax funding. Mr. Kezeske emphasized that before the
committee starts evaluating new projects to be funded by the Surtax, the committee needs to ensure
that the current projects do not require additional funding and ensure that the voter's priorities are
met.
10. Announcements
No announcements.
11. Committee Member Discussion
12. Next Meeting Date
The next Infrastructure Surtax Citizen Oversight Committee meeting will occur on March 13, 2025, at
8:30 AM in the BCC Boardroom at 3299 Tamiami Trail E, Naples, FL 34112, on the third floor.
13. Adjournment
3 1 P a g e
Page 5 of 87
The Chairman makes a motion for this meeting to be adjourned. Lloyd Wirshba seconds the motion.
The motion passes unanimously.
The meeting was adjourned at 9:33 AM with no further discussion.
Collier County Infrastructure Surtax Citizen Oversight Committee
Scott Lepore — Chairman
The preceding Minutes were approved by the Committee Chair on January 9, 2025, "as submitted" [
or "as amended" [ ]
4 1 P a g e
Page 6 of 87
6/12/2025
Item # TA
ID# 2025-1993
Executive Summary
Future Spending Plan
OBJECTIVE: To consider and approve the included spending plan.
CONSIDERATIONS: The Surtax advisory committee has discussed on numerous occasions the development of a
spending plan for the unallocated funding available. Staff have reviewed the capital needs and developed the following
plan for committee review and consideration.
Current Surplus from Monthly Report to
Committee sheet
Anticipated funding needed for the following
projects from estimated surplus funding:
60168 Vanderbilt Bch Rd Ext.
50214 UG Chilled Water Line Replacement
Jury boom
J3 Roof
Station 21
44,014,651
Amount needed
from Surplus
27,200,000
15, 000, 000
2, 000, 000
1,500,000
1,250,000
Total Amount Allocated to Projects from Su 46,950,000
Total Estimated Unallocated Surplus Funding Available $ (2,935,349)
FISCAL IMPACT: The current available funding is approximately $44 million. The proposed allocation totals $46.9
million. its anticipated that interest earnings will be accrued to cover the difference between the proposed plan and the
funding currently available.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for approval. —
CMG
RECOMMENDATIONS: To Approve the future spending plan for Surtax funds.
PREPARED BY:
ATTACHMENTS:
None
Page 7 of 87
6/12/2025
Item # 8.A.1
ID# 2025-1942
Executive Summary
Recommendation to approve reallocation of Infrastructure Sales Surtax Funding from Bridge Replacement (11) (Project
No. 66066) to the New Bridges Golden Gate Estates Mobility (11) (Project No. 60212), in the amount of $3,369,589.41.
OBJECTIVE: To approve reallocation of Infrastructure Sales Surtax Funding from the Eleven Bridge Replacement
Project (66066.12) to the 16th Street NE Bridge Project (60212. 1), a new bridge in the Golden Gate Estates, in the
amount of $3,369,589.41.
CONSIDERATIONS: The Surtax collections started on January 1, 2019. Projects outlined in Ordinance No. 2018-21
are eligible to receive funding from the surtax so long as the expenditure occurred after January 1, 2019, the projects
meet the requirements of F.S. 212.055, conform to the definition of Infrastructure, and are consistent with Ordinance
No. 2018-21. Three main categories of projects were identified in Ordinance No. 2018-21, including Transportation
Projects, Facilities & Capital Replacements, and Community Priorities. The New Bridges — Golden Gate Estates
Mobility (11) Project and the Bridge Replacements (11) Project were identified within the Transportation Project
category, per Exhibit A.
On Sept. 20, 2020, the Surtax Committee approved the reallocation of Infrastructure Sales Surtax Funding from New
Bridges — Golden Gate Estates Mobility (11) Project to the Bridge Replacements (11) Project, in the amount of
$26,000,000.
The Bridge Replacements (11) Project's construction bid packages totaled $29,833,185.27. The project was funded with
$33,000,000 in infrastructure sales surtax funding and a grant of $2,099,296.00 administered through the Florida
Department of Transportation (FDOT). The final construction cost was under budget at $29,630,410.59, which leaves a
surtax balance after closing all contracts of $3,369,589.41.
The 16th Street NE Bridge is part of the New Bridges- Golden Gate Estates Mobility (11) Project that was separated as a
standalone project and validated by the Surtax Committee on December 02, 2020, for $4,100,000 for design, CEI
services, and construction. A segment of the project corridor from Golden Gate Boulevard to the north of 1 Oth Ave NE is
designated a federal route. The project received grant funds towards the improvements of $8,710,000. The project
construction costs are estimated to be $33,256,000. The project will have a shortfall for funding the construction phase,
and to avoid debt service related to funding, staff is asking the Surtax Committee to reallocate the remaining funds of
$3,369,589.41 from the Bridge Replacements (11) Project to the 16th St NE Bridge.
FISCAL IMPACT: The request for validation of additional Surtax funding for the New Bridges Golden Gate Estates is
3,369,589.41 The funds are available within the Infrastructure Sales Fund (3018), Eleven Replacements Project
(66066).
The total estimated project budget using Surtax funding for the new bridges within the Golden Gate Estate mobility
(11), Project (60212), is $37,369,589.41.
New Bridges
Eleven Replacement Bridges
Project No.
60212
66066
Current Surtax Allocation
$ 34,000,000
$ 33,000,000
Reallocation Amount
$ 3,369,589.41
$ (3,369,589.41)
Revised Surtax Allocations
$ 37,369,589.41
$ 29,630,410.59
Page 8 of 87
6/12/2025
Item # 8.A.1
ID# 2025-1942
GROWTH MANAGEMENT IMPACT: This recommendation is consistent with the Long Range Transportation Plan
and objectives of the Transportation Element of the Collier County Growth Management Plan to maintain the major
roadway system at an acceptable level of service.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney's Office and is approved as to
form and legality. Ordinance No. 2018-21, the Collier County infrastructure surtax ordinance, created the Infrastructure
Surtax Citizen Oversight Committee, whose duties are as follows:
Duties. The Committee shall have the responsibility to review the expenditure of Surtax proceeds against the ballot
referendum approved by the voters and this Ordinance. The Board may expend proceeds of the Surtax on projects not
specifically stated herein or in the attached Exhibit A, so long as those projects (1) comply with the intent of the ballot
language, (2) have a positive recommendation by this Committee, and (3) fall within the projects and categories
identified. The Committee shall not recommend alternative projects, unless requested by the Board.
A copy of the ordinance, which contains the ballot language, is attached to this Executive Summary for the
Committee's review.
In addition to the Ordinance, it is important that the Committee be comfortable that the proposed expenditure
comports with Florida Statute Sec. 212.055, which authorizes the local government infrastructure sales surtax. That
statute states, in relevant part as follows:
212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.
(d) The proceeds of the surtax authorized by this subsection and any accrued interest shall be expended by the school
district, within the county and municipalities within the county, or, in the case of a negotiated joint county agreement,
within another county, to finance, plan, and construct infrastructure; to acquire any interest in land for public recreation,
conservation, or protection of natural resources or to prevent or satisfy private property rights claims resulting from
limitations imposed by the designation of an area of critical state concern; to provide loans, grants, or rebates to
residential or commercial property owners who make energy efficiency improvements to their residential or commercial
property, if a local government ordinance authorizing such use is approved by referendum; or to finance the closure of
county -owned or municipally owned solid waste landfills that have been closed or are required to be closed by order of
the Department of Environmental Protection. Any use of the proceeds or interest for purposes of landfill closure before
July 1, 1993, is ratified. The proceeds and any interest may not be used for the operational expenses of infrastructure,
except that a county that has a population of fewer than 75,000 and that is required to close a landfill may use the
proceeds or interest for long-term maintenance costs associated with landfill closure. Counties, as defined in s. 125.011,
and charter counties may, in addition, use the proceeds or interest to retire or service indebtedness incurred for bonds
issued before July 1, 1987, for infrastructure purposes, and for bonds subsequently issued to refund such bonds. Any use
of the proceeds or interest for purposes of retiring or servicing indebtedness incurred for refunding bonds before July 1,
1999, is ratified.
1. For the purposes of this paragraph, the term "infrastructure" means:
a. Any fixed capital expenditure or fixed capital outlay associated with the construction, reconstruction, or
improvement of public facilities that have a life expectancy of 5 or more years, any related land acquisition, land
improvement, design, and engineering costs, and all other professional and related costs required to bring the public
facilities into service. For purposes of this sub -subparagraph, the term "public facilities" means facilities as defined in s.
163.3164(39), s.163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out governmental
purposes, including, but not limited to, fire stations, general governmental office buildings, and animal shelters,
regardless of whether the facilities are owned by the local taxing authority or another governmental entity.
The County Attorney's Office has reviewed this item and believes that the request meets all the requirements of both
the Statute and the Ordinance. As an aside, only those items which satisfy the requirements of both the Ordinance and
the Statute will be brought to the Committee. The County Attorney's Office opinion, however, is not binding on the
Committee, as the Board of County Commissioners created this Committee "to provide for citizen review of the
expenditure of the Surtax proceeds by the County... (to) serve as an ad hoc advisory and reporting body to the County."
Page 9 of 87
6/12/2025
Item # 8.A.1
ID# 2025-1942
—CMG
RECOMMENDATIONS: Approve reallocating Infrastructure Sales Surtax Funding from the Bridge Replacement
Project (66066) to the 16th St. NE Bridge (New Bridges Golden Gate Estates -Mobility (11)) Project (60212), for
$3,369,589.41.
PREPARED BY: Marlene Messam, P.E., Supervisor, Project Management (Licensed)
ATTACHMENTS:
ISCOC Project Checklist_16th Street NE Bridge
Presentation GMD Surtax Reallocation toI6th Street NE
Page 10 of 87
16th Street NE Bridge
60212.1
Project Project #
Infrastructure Surtax Citizens Oversite Committee Project Checklist
W Project(s) in line with F.S. 212.055
Expenditure related to infrastructure as follows:
Construction
❑ Improvement of public facilities
❑ Land acquisition
❑ Land improvement
❑ Design
❑ Engineering costs
❑ Professional & related costs to bring facility into service (CEI, Material Testing, Specialty
Consultants)
❑ EMS vehicles associated with 3 new substations
❑ Court -related expenditures for the construction, lease or maintenance of the Court -related
facilities including utilities and security infrastructure
❑ Life expectancy of at least 5 years
❑ Land Acquisition expenditure for Residential housing project where at least 30% of units are
affordable to individuals whose total annual household income does not exceed 120% of area
median income.
W Project(s) in line with County Ordinance 2018-21
V Project(s) identified in Exhibit A within County Ordinance 2018-21
W Project(s) in line with Ballot Language within County Ordinance 2018-21
The Infrastructure Surtax Citizens Oversight Committee (ISCOQ validated that the project
16th Street NE Bridge meets the necessary requirements is eligible
to use Surtax Funding on June 12, 2025.
Chairman
Exhibit A Reference
Category: Transportation
Sub -Category: New Bridges (6 of 11) Golden Gate Estates
Funding Requested:$37,369,589.41 (includes $34,000,000 validated and $3,369,589.41 to be validated)
Page 11 of 87
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One Penny Infrastructure Sales Tax - Status of Projects in Exhibit A
As of April 30, 2025
ExhibitA - Sales
Committee
Balance to be
Project Tax Allocation &
Validated / Project
validated by
Number Description Reallocations**
Total *
Committee
Commitment
Actual
Available
Transportation:
$
2,995,717
$ 2,995,717
60168 Vanderbilt Bch Rd Ext. - 951 to 8th/16th $ 74,000,000
$ 74,000,000 $
-
$ -
$ 74,000,000
$ -
60201 Pine Ridge Rd, Livingston $ 23,000,000
$ 23,000,000 $
$ 4,051,223
$ 943,269
$ 18,005,508
66066 Bridge Replacement (11) ** $ 33,000,000
$ 33,000,000 $
$ -
$ 29,630,411
$ 3,369,589
60147 Randall Intersection (was Proj 60065) $ 7,000,000
$ 7,000,000 $
$ 1,420,646
$ 917,648
$ 4,661,706
60190 Airport Rd. -Vanderbilt to Immok $ 4,000,000
$ 4,000,000 $
$ -
$ 436,615
$ 3,563,385
60215 Triangle Blvd- completed $ 6,000,000
$ 3,004,283 *
$ -
$ 3,004,283
$ -
60212 New Bridges (6 of 11) Golden Gate Estates ** $ 34,000,000
$ 34,000,000 $
$ 7,026,733
$ 2,087,000
$ 24,886,267
60228 Sidewalks $ 10,000,000
$ 10,000,000 $
$ 278,171
$ 1,653,355
$ 8,068,474
Subtotal - Transportation $ 191,000,000
$ 188,004,283 $
2,995,717
$ 12,776,773
$ 112,672,580
$ 65,550,647
Facilities & Capital Replacements
70167 Forensic/Evidence Bldg. $ 33,000,000
$ 68,213,833 $
-
$ 56,108,484
$ 6,287,431
$ 5,817,918
80039 Big Corkscrew Island Regional Park $ 40,000,000
$ 40,000,000 $
$ 1,205,556
$ 38,794,444
$ -
50145 DAS Shelter Improvements/Replacement $ 6,000,000
$ 6,000,000 $
$ 1,528,352
$ 2,223,068
$ 2,248,581
Sheriff's & Co Facilities $ 44,200,000
$ -
$ -
50163 Naples Lib HVAC-completed
$ 1,712,314 *
$ 1,712,314
$ -
50164 Health Bldg. HVAC
$ 2,301,417
$ -
$ 2,301,417
50165 w/50164)
$ - *
$ -
$ -
50166 Jail & Chiller Plant HVAC-completed
$ 1,324,490 *
$ 1,324,490
$
50176 Immokalee Health Bldg. HVAC/Roof-completed
$ 1,326,970 *
$ 1,326,970
$
50181 Jail Isolation Rooms HVAC-completed
$ 175,835 *
$ 175,835
$
50182 Jail Steam to Hot Water Boiler Conversion -completed
$ 431,015 *
$ 431,015
$
50183 completed
$ 1,632,790 *
$ 1,632,790
$
50184 Jail Generator - Phase 1 & 2 & Bldg H Generator (consolida $
650,000 *
$ 650,000
$ -
50185Upgrades - completed (inclsurplus
$ 2,289,287
$ 2,203,850
$ 85,437
50187 Museum - Everglades City Roof Replacement -completed
$ 68,979 *
$ 68,979
$ -
50188 Switchgear Upgrade A, B, & K-completed
$ 1,460,382 *
$ 1,460,382
$
50189 Underground Chilled Water Pipe (consolidated w/50214)
$ - *
$ -
$
50190 Vineyards Com Pk Air System Replacement -completed
$ 223,453 *
$ 223,453
$
50191 Em Sery Ctr Chiller Replacement -completed
$ 949,282 *
$ 949,282
$ -
50214 New Chiller Plant
$ 26,650,000
$ 2,837,861
$ 23,708,974
$ 103,165
50221 Reliable Building Automation Upgrade - completed
$ 4,000,000 *
$ 157,326
$ 3,842,674
$ -
50237 Jail Fire Alarm Replacement
$ 1,867,480
$ 1,283,757
$ 459,650
$ 124,073
$ 9,800,000
$
2,747,021
$ -
50390 ESC Enclose Bay
$ 2,402,979
$ 53,747
$ 2,293,402
$ 55,831
50391 PUD Generators
$ 4,650,000
$ 305,703
$ 4,314,543
$ 29,754
50393 Generators - N Collier Pk & Imm Sports Complex
$ -
$ -
$ -
EMS Substations (3) $ 6,000,000
$
$
$
55211 Heritage Bay EMS station -cancelled
$ -
$ -
$ -
$ -
55212 Golden Gate Estates (incl surplus tax/interest)
$ 10,766,159
$ 5,599,427
$ 4,839,502
$ 327,230
55213 Old US 41 EMS Station- cancelled
$ 280,174
$ 69,800
$ 210,375
$ -
Subtotal - Fac & Cap Replacements $ 139,000,000
$ 179,376,838 $
2,747,021
$ 69,150,012
$ 99,133,421
$ 11,093,404
Community Priorities
50287 Career and Tech Training Ctr $ 15,000,000
$ 7,965,000 $
7,035,000
$ 287,025
$ 174,965
$ 14,538,010
50112 State Veterans Nursing Home*** $ 30,000,000
$ 40,000,000 $
-
$ -
$ 30,000,000
$ 10,000,000
501267 Workforce Housing Land Trust Fund $ 20,000,000
$ 2,405,900 $
11,644,100
$ -
$ 4,548,235
$ 9,501,765
�� 50290 Williams Reserve (Workforce Housing Project)
$ 5,950,000
$
$ 5,950,000
50239 Collier County Behavorial Health Center $ 25,000,000
$ 56,100,000 $
-
$ 49,226,693
$ 4,239,031
$ 2,634,276
Subtotal - Comm Priorities $ 90,000,000
$ 112,420,900 $
18,679,100
$ 49,513,718
$ 38,962,231
$ 42,624,051
Grand Total - Expenditures
$ 420,000,000 $ 479,802,021 $ 24,421,838 $ 131,440,504 $ 250,768,233 $ 119,268,102
*The Committee validates projects at a set dollar amount and budgets are established. Once projects are completed, any excess budget remaining
in the project is returned to "Balance to be validated by Committee" column. The "Committee Validated/Project Total" column will reflect the
actual amount spent on the project.
**On September 2, 2020, Agenda Item 8.A.1 the Committee approved Exhibit A reallocation of $26 million from the New Bridge
project 60212 ($60M to $34M) to the Replacement Bridge project 66066 ($7M to $33M).
*** On June 13, Agenda Item 10.8 approved an additional projected $10M to project from excess funds to add square footage not funded by the State.
**Nov 6,2023- Committee approved reallocation of $5.2M from Hurricane Resilency to New Chiller Plant (50214).
Page 24 of 87
One Penny Infrastructure Sales Tax - Status of Projects in Exhibit A
As of April 30, 2025
Jan -Dec
Infra Sales Tax***
Interest
Date of Deposit
Collier County -Year 1 (2019)
67,102,467.20
417,879.71
(10 months activity - March thru Dec)
Year 2 (2020)
81,700,729.89
1,057,377.20
January 1, 2020 -
December 31, 2020
Year 3 (2021)
101,291,989.73
636,181.81
January 1, 2021 -
December 31, 2021
Year 4 (2022)
120,775,364.05
2,395,758.86
January 1, 2022 -
December 31, 2022
Year 5 (2023)
124,409,281.51
8,370,299.18
January 1, 2023 -
December 31, 2023
Year 6 (2024)
25,620,576.71
12,622,843.42
January 1, 2024 -
December 31, 2024
Year 7 (2025)
-
3,076,205.73
January 1, 2025 -
December 31, 2025
520,900,409.09
25,500,340.18
City of Naples - Year 1 (2019)
3,906,871.03
(10 months activity - March thru Dec)
Year 2 (2020)
4,688,902.85
January1, 2020 -
December 31, 2020
Year 3 (2021)
5,795,353.13
January1, 2021 -
December 31, 2021
Year 4 (2022)
6,676,462.45
January1, 2022 -
December 31, 2022
Year 5 (2023)
6,414,380.56
January1, 2023 -
December 31, 2023
Year 6 (2024)
1,303,618.92
January 1, 2024 -
0
City of Marco Island - Year 1 (2019)
3,292,201.42
(10 months activity - March thru Dec)
Year 2 (2020)
3,927,711.12
January1, 2020 -
December 31, 2020
Year 3 (2021)
4,813,724.21
January1, 2021 -
December 31, 2021
Year 4 (2022)
5,581,347.22
January1, 2022 -
December 31, 2022
Year 5 (2023)
5,374,068.10
January1, 2023 -
December 31, 2023
Year 6 (2024)
1,089,244.81
January1, 2024 -
$ -
Everglades City - Year 1 (2019)
83,701.53
(10 months activity - March thru Dec)
Year 2 (2020)
94,476.37
January1, 2020 -
December 31, 2020
Year 3 (2021)
118,498.29
January1, 2021 -
December 31, 2021
Year 4 (2022)
134,277.22
January1, 2022 -
December 31, 2022
Year 5 (2023)
122,641.31
January1, 2023 -
December 31, 2023
Year 6 (2024)
25,892.55
January1, 2024 -
$ -
Total Infrastructure Surtax Collected 574,343,782.18
Total amount noted in the Ordinance**** $ 490,000,000
*** The above amounts reflect when the County/Cities received/deposited the money from the state.
The above activity is based on cash not accrual accounting.
There is a 2-month delay between when the tax is collected by the merchant and when it's received by the County/City.
**** Per Ordinance 2018-21; This ordinance shall sunset on 12/31 of any year during the term of this Ordinance in the event that the
total aggregate distributions of Surtax proceeds equal or exceed the amount of $490,000,000 at any time during that calendar year
or on Dec 31, 2025, which ever comes first.
****Ordinance 2023-45; repealing Ordinance 2018-21 and 2019-46, the local government infrastructure surtax after exceeding the distribution
amount of $490,000,000 in proceeds.
Page 25 of 87
One Penny Infrastructure Sales Tax - Status of Projects in Exhibit A
As of April 30, 2025
Revenue*** - Surplus Funding (Surtax & Interest)
Actual Collections:
Year 1 (2019) - 10 months of collections
Year 2 (2020)
Year 3 (2021)
Year 4 (2022)
Year 5 (2023)
Year 6(2024)
Year 7 (2025), thru As of April 30, 2025
Subtotal - Actual Collections
Estimated Collections:
Year 7 (2025 - end)
Year 8 (2026 - end)
Subtotal - Estimated Collections
Total Estimated
Surtax Interest Surplus Funding
$ 67,102,467 $ 417,880
$ 81,700,730 $ 1,057,377
$ 101,291,990 $ 636,182
$ 120,775,364 $ 2,395,759
$ 124,409,282 $ 8,370,299
$ 25,620,577 $ 12,622,843
$ - $ 3,076,206
$ 520,900,409 $ 25,500,340
$ - $ 3,666,894
$ - $ 3,666,894
Total Esti and Actual Infrastructure Sales Tax Collections $ 520,900,409
Less $420 million (Exhibit A total) $ (420,000,000)
Total Esti Surplus Funding $ 100,900,409 $ 29,167,234
$
130,067,644
Amount
The Committee validated the following projects from estimated surplus funding:
allocated to
Proi from Surplus
9/7/2022 55212 Golden Gate Estates (incl surplus tax/interest)
$
2,390,681
9/7/2022 50185 Jail Laundry Replacement & Safety Upgrades (incl surplus tax & interest fundint $
719,252
1/12/2023 50237 Jail Fire Alarm Replacement (incl surplus tax & interest funding)
$
567,480
6/13/2023 50112 VA Nursing Home ( incl surplus tax & interest funding)
$
10,000,000
11/6/2023 50214 New Chiller Plant
$
3,406,094
1/11/2024 55212 EMS Substation Golden Gate Estates (incl surplus tax/interest)
$
2,655,652
9/12/2024 70167 Forensic/Evidence Facility (incl surplus tax/interest)
$
35,213,832.81
11/14/2024 50239 Collier County Behavorial Health Center (incl surplus tax/interest)
$
31,100,000.00
Total Amount Allocated to Projects from Surplus Funding (Tax & Interest)
$
86,052,993
Total Estimated Unallocated Surplus Funding
$
44,014,651
*** The above Revenue amounts reflect when the County/Cities received/deposited the money from the state.
The above activity is based on cash not accrual accounting.
There is a 2-month delay between when the tax is collected by the merchant and when it's received by the County/City.
Page 26 of 87
ORDINANCE NO.2018- 21
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, IMPOSING A COUNTYWIDE LOCAL
GOVERNMENT INFRASTRUCTURE SURTAX OF ONE PERCENT (1%)
ON ALL AUTHORIZED TAXABLE TRANSACTIONS OCCURRING
WITHIN COLLIER COUNTY, AS AUTHORIZED BY SECTION
212.055(2), FLORIDA STATUTES, EFFECTIVE BEGINNING JANUARY
1, 2019, FOR A PERIOD OF UP TO SEVEN (7) YEARS OR UNTIL THE
AGGREGATE FUNDS OF $490,000,000 ARE COLLECTED, WHICHEVER
IS SOONER; PROVIDING THAT THE IMPOSITION OF THE SURTAX
SHALL BE CONTINGENT ON APPROVAL AT A COUNTYWIDE
REFERENDUM; PROVIDING FOR A WEBPAGE WHICH DETAILS THE
PROPOSED PROJECTS FOR THE PUBLIC; PROVIDING FOR
DISTRIBUTION OF SURTAX REVENUES AMONG THE COUNTY AND
THE MUNICIPALITIES WITHIN THE COUNTY; PROVIDING FOR
CITIZEN OVERSIGHT; PROVIDING BALLOT LANGUAGE AND
DIRECTING THE SUPERVISOR OF ELECTIONS TO HOLD A
COUNTYWIDE PRECINCT REFERENDUM ELECTION ON
NOVEMBER 6, 2018.
WHEREAS, Section 212.055(2), Florida Statutes, authorizes the Collier County Board of
County Commissioners ("Board") to impose a 1.0 percent (1%) local government infrastructure
surtax ("Surtax") upon transactions occurring within Collier County ("County") which are taxable
under Chapter 212, Florida Statutes; and
WHEREAS, a 1.0 percent (1%) Surtax would, under current State sales tax rates, result in
a one cent (1 ¢) Surtax on each one dollar ($1.00) sale as specifically provided by law and will be
applied to each fractional part of one dollar accordingly; and
WHEREAS, the Surtax differs from the transactions subject to the State sales tax in that
the local option sales tax base applies only to the first $5,000 of the purchase price of an item of
taxable personal property while the State sales tax applies to the entire purchase price regardless
of amount, pursuant to Section 212.054(2)(b)(1), Florida Statutes; and
WHEREAS, the Surtax does not apply to certain groceries, medical products and supplies,
fuel, and other specifically identified goods and services listed in Section 212.08, Florida Statutes;
and
Page 1 of 8
Page 27 of 87
WHEREAS, the funds derived from the imposition of the Surtax shall be distributed to
the County and the municipalities of the County ("Municipalities"), as set forth in Section 218.62,
Florida Statutes, if no interlocal agreement is entered into; and
WHEREAS, funds received from the Surtax authorized by Section 212.055(2), Florida
Statutes, may be utilized by the County and Municipalities to finance, plan, construct, reconstruct,
renovate and improve needed infrastructure, as defined in Section 212.055(2)(d), Florida Statutes;
and
WHEREAS, the County and the Municipalities are presently without sufficient fiscal and
monetary resources to adequately fund their infrastructure needs; and
WHEREAS, adequate public infrastructure facilities of the types herein described promote
the safe, efficient and uninterrupted provision of numerous essential public services provided by
the County and the Municipalities, including but not limited to roads, bridges, signals, sidewalks,
parks, evacuation shelters, governmental facilities, including emergency services facilities;
acquiring land and construction for workforce housing and career and technical training, veterans'
nursing home and expand mental health facilities; and
WHEREAS, a brief description of the projects to be funded is set forth in the ballot
language contained in this Ordinance and a more specific list of projects to be funded is attached
hereto as Exhibit A; and
WHEREAS, the County and the Municipalities shall establish a citizen oversight
committee to provide for citizen review of the expenditure of Surtax proceeds.
NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of
Collier County, Florida, that:
SECTION ONE. Incorporation of Recitals.
The above recitals are true and correct and are hereby incorporated by reference.
Page 2 of 8
Page 28 of 87
SECTION TWO. Imposition of Local Government Infrastructure Surtax.
There is hereby imposed a one percent (1%) local government infrastructure surtax
("Surtax") upon all authorized taxable transactions occurring within the County.
SECTION THREE. Administration, Collection and Distribution of Proceeds.
The Surtax shall be administered, collected, and enforced in accordance with the provisions
of Section 212.054, Florida Statutes, and the rules promulgated by the Florida Department of
Revenue. The proceeds of the Surtax shall be distributed by the Department of Revenue directly
to the County and Municipalities, in accordance with Section 218.62, Florida Statutes.
SECTION FOUR Referendum Election.
(a) The Surtax imposed in Section Two hereof shall not take effect unless and until
approved by a majority of the electors of the County voting in a countywide precinct referendum
election on the Surtax.
(b) The Collier County Supervisor of Elections is hereby directed to hold such
countywide precinct referendum election on November 6, 2018.
(c) The Collier County Supervisor of Elections shall cause the following proposition
to be placed on the ballot:
COLLIER COUNTY AND MUNICIPAL INFRASTRUCTURE
ONE -CENT SALES SURTAX
To enhance safety, mobility, and hurricane preparedness in Collier
County and its cities by constructing, repairing, and maintaining
roads, bridges, signals, sidewalks, parks, evacuation shelters,
governmental and emergency services facilities; acquire land and
support construction for workforce housing and career and technical
training, veterans' nursing home and expand mental health facilities;
shall the County levy a one -cent sales surtax beginning January 1,
2019 and automatically ending December 31, 2025, with oversight
by citizen committee?
FOR THE ONE -CENT SALES TAX
AGAINST THE ONE -CENT SALES TAX
Page 3 of 8
Page 29 of 87
SECTION FIVE. Advertisement and Webpage.
The Collier County Clerk of Court shall insure that notice of this referendum be advertised
in accordance with the provisions of Section 100.342, Florida Statutes. Proof of publication shall
be provided to the Chair of the Board. Upon adoption of this Ordinance, the County shall create
a webpage available to the public on the County's main website which details the proposed projects
to be funded by the Surtax, as well as the particulars regarding the imposition and collection of the
Surtax.
SECTION SIX. Expiration Date; Survival of Certain Restricted Uses.
(a) Sunset. In all events, this Ordinance shall be in effect only through December 31,
2025. It shall sunset and expire thereafter, without further action by the Board and the electors, at
which time it shall be deemed repealed and of no further force and effect, and the Surtax levied
hereunder shall terminate. Alternatively, this Ordinance shall sunset on December 3 1 " of any year
during the term of this Ordinance in the event that the total aggregate distributions of Surtax
proceeds equal or exceed the amount of $490,000,000 at any time during that calendar year, in
which event the Board shall take necessary action to repeal this Ordinance and notify the Florida
Department of Revenue prior to the applicable deadline so that the Surtax will not continue for the
following year.
(b) Survival of restrictions on use of Surtax proceeds. Notwithstanding the provisions
of subsection (a) for the expiration and repeal of this Ordinance, so long as any Surtax proceeds
shall remain unspent, the restrictions hereby imposed concerning the distribution and use of such
Surtax proceeds as well as the proceeds of any borrowings payable from Surtax proceeds, and all
interest and other investment earnings on either of them shall survive such expiration and repeal
and shall be fully enforceable in a court of competent jurisdiction.
SECTION SEVEN. Infrastructure Surtax Citizen Oversight Committee.
(a) Creation. Upon the approval of the Surtax by the electors of Collier County, the
Board shall hereby assemble an Infrastructure Surtax Citizen Oversight Committee ("Committee")
to provide for citizen review of the expenditure of the Surtax proceeds by the County, as soon as
Page 4 of 8
Page 30 of 87
possible after the Surtax becomes effective, but not later than the date on which the funds are first
expended. The Committee shall serve as an ad hoc advisory and reporting body to the County.
(b) Composition. The Committee shall be comprised of seven (7) members. There
shall be one (1) member appointed from each County District, and two (2) at -large members. Upon
confirmation that said individuals meet the requirements herein, the Board shall appoint said
individuals to this Committee. Appointment of positions, unless otherwise stated herein, shall be
governed by Collier County Ordinance No. 2001-55, as may be amended, or by its successor
ordinance.
(c) Membership Qualifications. All members shall have the following qualifications:
(1) Member shall be a resident of Collier County;
(2) Member shall not be an elected official;
(3) Member shall not be a current employee of any governmental body within
Collier County;
(4) Special consideration shall be given to nominees that have financial or
business management backgrounds and experience; and
(5) Member shall meet the qualifications set forth in Collier County Ordinance
No. 2001-55, as may be amended or its successor ordinance.
(d) Term. The initial terms for the at -large seats shall be one year; the remainder of the
at -large terms shall be for two years or until the Committee sunsets. The initial terms and all terms
thereafter for each District seat shall be for two years or until the Committee sunsets. All members
shall be eligible for reappointment upon the expiration of their term. Upon resignation or removal
of a member from a seat, that seat will be filled for the remainder of its term.
(e) Removal. Removal of members from the Committee shall be in accordance with
the provisions of Collier County Ordinance No. 2001-55, as it may be amended, or its successor
ordinance.
Page 5 of 8
Page 31 of 87
(f) Sunset. The Committee shall sunset and terminate without further action by the
Board within 2 months of the final expenditure of all of the Surtax proceeds collected by the
County. At its final meeting after the Surtax proceeds have been expended, the Committee shall
prepare a final report to the Board with its findings and recommendations.
(g) Duties. The Committee shall have the responsibility to review the expenditure of
Surtax proceeds against the ballot referendum approved by the voters and this Ordinance. The
Board may expend proceeds of the Surtax on projects not specifically stated herein or in the
attached Exhibit A, so long as those projects (1) comply with the intent of the ballot language, (2)
have a positive recommendation by this Committee, and (3) fall within the projects and categories
identified. The Committee shall not recommend alternative projects, unless requested by the
Board.
(h) Officer; Meetings; Quorum; Rules of Procedure.
(1) Annually the members of the Committee shall elect a chairperson and vice
chairperson from among the members. The chairperson's and vice chairperson's terms in such
positions shall be for one (1) year with eligibility for re-election by the members of the Committee.
(2) The Committee shall meet monthly, or as otherwise needed to fulfill their
duties and responsibilities.
(3) The presence of at least five (5) members shall constitute a quorum of the
Committee necessary to take action and transact business. In addition, an affirmative vote of a
super majority (majority present plus one) shall be necessary in order to take official action.
Furthermore, by simple majority vote, but never with less than 5 members present, the Committee
shall adopt rules of procedure for its meetings, and thereafter shall be governed by its procedures,
as amended from time to time.
(4) The Committee shall keep a written record of meetings, resolutions,
findings and determinations. Copies of all Committee minutes, resolutions, reports and exhibits
shall be submitted to the Board. The Committee shall submit an annual report of its findings and
recommendations to the Board.
Page 6of8
Page 32 of 87
(i) Reimbursement of Expenses. Committee members shall receive no compensation
for the performance of their duties, but shall be entitled to receive reimbursement for expenses
reasonably incurred in the performance of their duties upon prior approval by the Board.
0) Duties of the County Manager's Office. The County Manager's Office will provide
such documentation, information, descriptions of procedures, secretarial support and general
assistance to the Committee as may be necessary for the Committee to carry out its functions as
set forth herein.
(k) The Committee, its members, and all its proceedings shall be governed by and
comply with the provisions of the Florida Sunshine Law, Chapter 286, Florida Statutes, the Florida
Public Records Law, Chapter 119, Florida Statutes, and the Florida Ethics Code, Chapter 112,
Florida Statutes, and all other applicable local or state statutes, ordinances, or rules.
SECTION EIGHT. Conflict and Severability.
In the event this Ordinance conflicts with any other Ordinance of Collier County or other
applicable law, the more restrictive shall apply. If any court of competent jurisdiction holds any
phrase or portion of this Ordinance invalid or unconstitutional, such portion shall be deemed a
separate, distinct and independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION NINE. Inclusion in The Code of Laws and Ordinances.
The provisions of this Ordinance shall become and be made a part of the Code of Laws and
Ordinances of Collier County, Florida. The sections of the Ordinance may be renumbered or re -
lettered to accomplish such, and the word "ordinance" may be changed to "section," "article," or
any other appropriate word.
SECTION TEN. Effective Date.
This Ordinance shall be effective upon filing with the Florida Department of State.
Page 7 of 8
Page 33 of 87
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida, this ZAS� day of r , 2018.
ATTEST:
DWIGHT E. BROCK, Clerk
By: 1 v ✓"",
Deputy
Attest as to Chairman s
signature only.
and legality:
Jeffrey Al FJ*kow, County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER,QCfUNTY, FLOgjJ*
Ifl
Andy Solis, Chairman
This ordinance filed with the
Secretary of St rte's Office
.*fNay of _
and acknowledgement of that
filir,a rece.ived this Aki! day
of t�
Page 8 of 8
Page 34 of 87
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FLORIDA DEPARTMENT Of STATE
RICK SCOTT
Governor
April 26, 2018
Honorable Dwight E. Brock
Clerk of the Circuit Court
Collier County
Post Office Box 413044
Naples, Florida 34101-3044
Attention: Martha Vergara
Dear Mr. Brock:
KEN DETZNER
Secretary of State
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Collier County Ordinance No. 2018-21, which was filed in this office on April 26, 2018.
Sincerely,
Ernest L. Reddick
Program Administrator
ELR/lb
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270
www.dos.state.il.us
Page 36 of 87
212.055 Discretionary sales surtaxes; legislative intent; authorization and use of
proceeds. —It is the legislative intent that any authorization for imposition of a discretionary
sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective
of the duration of the levy. Each enactment shall specify the types of counties authorized to levy;
the rate or rates which may be imposed; the maximum length of time the surtax may be imposed,
if any; the procedure which must be followed to secure voter approval, if required; the purpose
for which the proceeds may be expended; and such other requirements as the Legislature may
provide. Taxable transactions and administrative procedures shall be as provided in s. 212.054.
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.
(a) l . The governing authority in each county may levy a discretionary sales surtax of 0.5
percent or 1 percent. The levy of the surtax shall be pursuant to ordinance enacted by a majority
of the members of the county governing authority and approved by a majority of the electors of
the county voting in a referendum on the surtax. If the governing bodies of the municipalities
representing a majority of the county's population adopt uniform resolutions establishing the rate
of the surtax and calling for a referendum on the surtax, the levy of the surtax shall be placed on
the ballot and shall take effect if approved by a majority of the electors of the county voting in
the referendum on the surtax.
2. If the surtax was levied pursuant to a referendum held before July 1, 1993, the surtax may
not be levied beyond the time established in the ordinance, or, if the ordinance did not limit the
period of the levy, the surtax may not be levied for more than 15 years. The levy of such surtax
may be extended only by approval of a majority of the electors of the county voting in a
referendum on the surtax.
(b) A statement which includes a brief general description of the projects to be funded by the
surtax and which conforms to the requirements of s. 10 1. 161 shall be placed on the ballot by the
governing authority of any county which enacts an ordinance calling for a referendum on the
levy of the surtax or in which the governing bodies of the municipalities representing a majority
of the county's population adopt uniform resolutions calling for a referendum on the surtax. The
following question shall be placed on the ballot:
FOR the -cent sales tax
AGAINST the -cent sales tax
(c) Pursuant to s. 212.054(4), the proceeds of the surtax levied under this subsection shall be
distributed to the county and the municipalities within such county in which the surtax was
collected, according to:
1. An interlocal agreement between the county governing authority and the governing bodies
of the municipalities representing a majority of the county's municipal population, which
agreement may include a school district with the consent of the county governing authority and
the governing bodies of the municipalities representing a majority of the county's municipal
population; or
2. If there is no interlocal agreement, according to the formula provided in s. 218.62.
Any change in the distribution formula must take effect on the first day of any month that begins
at least 60 days after written notification of that change has been made to the department.
(d) The proceeds of the surtax authorized by this subsection and any accrued interest shall be
expended by the school district, within the county and municipalities within the county, or, in the
Page 37 of 87
case of a negotiated joint county agreement, within another county, to finance, plan, and
construct infrastructure; to acquire any interest in land for public recreation, conservation, or
protection of natural resources or to prevent or satisfy private property rights claims resulting
from limitations imposed by the designation of an area of critical state concern; to provide loans,
grants, or rebates to residential or commercial property owners who make energy efficiency
improvements to their residential or commercial property, if a local government ordinance
authorizing such use is approved by referendum; or to finance the closure of county -owned or
municipally owned solid waste landfills that have been closed or are required to be closed by
order of the Department of Environmental Protection. Any use of the proceeds or interest for
purposes of landfill closure before July 1, 1993, is ratified. The proceeds and any interest may
not be used for the operational expenses of infrastructure, except that a county that has a
population of fewer than 75,000 and that is required to close a landfill may use the proceeds or
interest for long-term maintenance costs associated with landfill closure. Counties, as defined in
s. 125.011, and charter counties may, in addition, use the proceeds or interest to retire or service
indebtedness incurred for bonds issued before July 1, 1987, for infrastructure purposes, and for
bonds subsequently issued to refund such bonds. Any use of the proceeds or interest for purposes
of retiring or servicing indebtedness incurred for refunding bonds before July 1, 1999, is ratified.
1. For the purposes of this paragraph, the term "infrastructure" means:
a. Any fixed capital expenditure or fixed capital outlay associated with the construction,
reconstruction, or improvement of public facilities that have a life expectancy of 5 or more years,
any related land acquisition, land improvement, design, and engineering costs, and all other
professional and related costs required to bring the public facilities into service. For purposes of
this sub -subparagraph, the term "public facilities" means facilities as defined in s. 163.3164(39),
s.163.3221(13), or s. 189.012(5), and includes facilities that are necessary to carry out
governmental purposes, including, but not limited to, fire stations, general governmental office
buildings, and animal shelters, regardless of whether the facilities are owned by the local taxing
authority or another governmental entity.
b. A fire department vehicle, an emergency medical service vehicle, a sheriff's office
vehicle, a police department vehicle, or any other vehicle, and the equipment necessary to outfit
the vehicle for its official use or equipment that has a life expectancy of at least 5 years.
c. Any expenditure for the construction, lease, or maintenance of, or provision of utilities or
security for, facilities, as defined in s. 29.008.
d. Any fixed capital expenditure or fixed capital outlay associated with the improvement of
private facilities that have a life expectancy of 5 or more years and that the owner agrees to make
available for use on a temporary basis as needed by a local government as a public emergency
shelter or a staging area for emergency response equipment during an emergency officially
declared by the state or by the local government under s. 252.38. Such improvements are limited
to those necessary to comply with current standards for public emergency evacuation shelters.
The owner must enter into a written contract with the local government providing the
improvement funding to make the private facility available to the public for purposes of
emergency shelter at no cost to the local government for a minimum of 10 years after completion
of the improvement, with the provision that the obligation will transfer to any subsequent owner
until the end of the minimum period.
e. Any land acquisition expenditure for a residential housing project in which at least 30
percent of the units are affordable to individuals or families whose total annual household
income does not exceed 120 percent of the area median income adjusted for household size, if
Page 38 of 87
the land is owned by a local government or by a special district that enters into a written
agreement with the local government to provide such housing. The local government or special
district may enter into a ground lease with a public or private person or entity for nominal or
other consideration for the construction of the residential housing project on land acquired
pursuant to this sub -subparagraph.
f. Instructional technology used solely in a school district's classrooms. As used in this sub -
subparagraph, the term "instructional technology" means an interactive device that assists a
teacher in instructing a class or a group of students and includes the necessary hardware and
software to operate the interactive device. The term also includes support systems in which an
interactive device may mount and is not required to be affixed to the facilities.
2. For the purposes of this paragraph, the term "energy efficiency improvement" means any
energy conservation and efficiency improvement that reduces consumption through conservation
or a more efficient use of electricity, natural gas, propane, or other forms of energy on the
property, including, but not limited to, air sealing; installation of insulation; installation of
energy -efficient heating, cooling, or ventilation systems; installation of solar panels; building
modifications to increase the use of daylight or shade; replacement of windows; installation of
energy controls or energy recovery systems; installation of electric vehicle charging equipment;
installation of systems for natural gas fuel as defined in s. 206.9951; and installation of efficient
lighting equipment.
3. Notwithstanding any other provision of this subsection, a local government infrastructure
surtax imposed or extended after July 1, 1998, may allocate up to 15 percent of the surtax
proceeds for deposit into a trust fund within the county's accounts created for the purpose of
funding economic development projects having a general public purpose of improving local
economies, including the funding of operational costs and incentives related to economic
development. The ballot statement must indicate the intention to make an allocation under the
authority of this subparagraph.
(e) School districts, counties, and municipalities receiving proceeds under the provisions of
this subsection may pledge such proceeds for the purpose of servicing new bond indebtedness
incurred pursuant to law. Local governments may use the services of the Division of Bond
Finance of the State Board of Administration pursuant to the State Bond Act to issue any bonds
through the provisions of this subsection. Counties and municipalities may join together for the
issuance of bonds authorized by this subsection.
(f) l . Notwithstanding paragraph (d), a county that has a population of 50,000 or lesson
April 1, 1992, or any county designated as an area of critical state concern on the effective date
of this act, and that imposed the surtax before July 1, 1992, may use the proceeds and interest of
the surtax for any public purpose if:
a. The debt service obligations for any year are met;
b. The county's comprehensive plan has been determined to be in compliance with part II of
chapter 163; and
c. The county has adopted an amendment to the surtax ordinance pursuant to the procedure
provided in s. 125.66 authorizing additional uses of the surtax proceeds and interest.
2. A municipality located within a county that has a population of 50,000 or less on April 1,
1992, or within a county designated as an area of critical state concern on the effective date of
this act, and that imposed the surtax before July 1, 1992, may not use the proceeds and interest of
the surtax for any purpose other than an infrastructure purpose authorized in paragraph (d) unless
the municipality's comprehensive plan has been determined to be in compliance with part II of
Page 39 of 87
chapter 163 and the municipality has adopted an amendment to its surtax ordinance or resolution
pursuant to the procedure provided in s. 166.041 authorizing additional uses of the surtax
proceeds and interest. Such municipality may expend the surtax proceeds and interest for any
public purpose authorized in the amendment.
3. Those counties designated as an area of critical state concern which qualify to use the
surtax for any public purpose may use only up to 10 percent of the surtax proceeds for any public
purpose other than for infrastructure purposes authorized by this section. A county that was
designated as an area of critical state concern for at least 20 consecutive years prior to removal of
the designation, and that qualified to use the surtax for any public purpose at the time of the
removal of the designation, may continue to use up to 10 percent of the surtax proceeds for any
public purpose other than for infrastructure purposes for 20 years following removal of the
designation, notwithstanding subparagraph (a)2. After expiration of the 20-year period, a county
may continue to use up to 10 percent of the surtax proceeds for any public purpose other than for
infrastructure if the county adopts an ordinance providing for such continued use of the surtax
proceeds.
(g) Notwithstanding paragraph (d), a county having a population greater than 75,000 in
which the taxable value of real property is less than 60 percent of the just value of real property
for ad valorem tax purposes for the tax year in which an infrastructure surtax referendum is
placed before the voters, and the municipalities within such a county, may use the proceeds and
interest of the surtax for operation and maintenance of parks and recreation programs and
facilities established with the proceeds of the surtax throughout the duration of the surtax levy or
while interest earnings accruing from the proceeds of the surtax are available for such use,
whichever period is longer.
(h) Notwithstanding any other provision of this section, a county shall not levy local option
sales surtaxes authorized in this subsection and subsections (3), (4), and (5) in excess of a
combined rate of 1 percent.
Page 40 of 87
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