§ 31½-112. Levy of infrastructure surtax.  


Latest version.
  • Pursuant to Section 212.055(2), Florida Statutes, and subject to approval by a majority of the qualified electors of Broward County voting in a referendum at the General Election on November 8, 2016 ("Ballot Measure"), there is hereby levied, for a period of thirty (30) years, commencing at 12:01 a.m. on January 1, 2017, and expiring at 11:59 p.m. on December 31, 2046, a one-half percent (0.5%) Local Government Infrastructure Sales Surtax ("Infrastructure Surtax") on all transactions taxable pursuant to Section 212.054(2), Florida Statutes, including the first five thousand dollars ($5,000) of the sales amount of any items of tangible personal property, subject to certain exceptions as further provided by Florida law.

(Ord. No. 2016-20 , § 1, 6-22-16)