Florida League of Cities

Local Tax Referenda Requirements (Monitor) – Failed 

CS/CS/SB 698 (Ingoglia) and CS/HB 731 (Temple) require referendums to reenact an expiring source of county or municipal revenue to be held at a general election immediately preceding the expiration or enactment date. Sources of revenue identified by the bill include: Tourist Development Tax, Children’s Services Special District Millage Rate, Dependent District Millage Rates, Municipal Millage Rates in Excess of Limits, Local Government Discretionary Sales Tax, Ninth Cent Fuel Tax, and Local Option Fuel Tax. The bills specify that a referendum to extend or increase millage may only be held once during the 48-month period preceding the effective date of the referendum. (Chapman)