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Frequently Asked Questions

What is the Sales Tax Committee?
How long will the Committee meet?
Will this result in an increase in taxes?
When does the current sales tax expire?
What type of projects can be considered?
How can I find out what topics the Committee will be discussing?
How can I participate in the process?
What is anticipated final recommendation from the Committee?

Q: What is the Sales Tax Committee? 
A: The Sales Tax Committee (Committee) is a group of 18 citizens appointed the by Leon County Board of County Commissioners and City of Tallahassee Commissioners and represent a broad cross section of our community and include representatives from the Greater Tallahassee Chamber of Commerce, Capital City Chamber of Commerce, Blueprint 2000 Citizen Advisory Committee, and the Economic and Environmental Consensus Committee. This committee is charged with the responsibility of collecting public input and making recommendations on issues related to the proposed extension of the one-cent infrastructure sales tax that will no doubt shape the future needs of the community for many years to come.

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 Q: How long will the Committee meet?
A: Pursuant to the resolution, the committee will meet for a period of one year, which may be extended by the Board if additional time is requested.

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 Q: Will this result in an increase in taxes?
A: No. This Committee’s work will not result in an increase in taxes. In November 1989, Leon County voters approved a local option one-cent sales tax to fund transportation and law enforcement facility improvement projects. This referendum allowed the sales tax to be levied for a period of fifteen years. In November 2000, Leon County voters once again approved the referendum to extend the one-cent local option sales tax for 15 years to continue to improve local infrastructure, reduce stormwater and flooding problems, protect and expand natural areas, and improve local and state roads. 

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 Q: When does the current sales tax expire?
A: The current sales tax expires in 2019. 

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 Q: What type of projects can be considered?
A: According to Florida Statutes 212.055(2) the proceeds must be expended to finance, plan, and construct infrastructure; to acquire land for public recreation, conservation, or protection of natural resources; or to finance the closure of local government-owned solid waste landfills that have been closed or are required to be closed by order of the Department of Environmental Protection (DEP). Any local government infrastructure surtax imposed or extended after July 1, 1998, may allocate up to 15 percent of the surtax proceeds for deposit within a county trust fund 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. 

As it relates to the authorized uses of the surtax proceeds and any accrued interest, the term infrastructure has the following meanings:

  • 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 and any related land acquisition, land improvement, design, and engineering costs.
     
    • A  fire  department  vehicle,  emergency  medical  services  vehicle,  sheriff’s  office  vehicle,  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.
       
    • Any expenditure for the construction, lease, or maintenance of, or provision of utilities or security for, those court facilities as defined in s. 29.008, F.S.
       
    • 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 staging area for emergency response equipment during an emergency officially declared by the state or by the local government under s. 252.38, F.S. These “private facility” improvements are limited to those necessary to comply with current standards for public emergency evacuation shelters, and the private facility’s 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 the completion of the improvement, with the provision that the obligation will transfer to any subsequent owner until the end of the minimum period.
       
    • 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 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 provision.

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Q: How can I find out what topics the Committee will be discussing?
A: All meeting agendas will be posted online prior to the meeting date. In addition, minutes to the meeting will be posted after each Committee meeting.

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 Q: How can I participate in the process?
A: All committee meetings are open to the public and anyone can attend.  The Committee’s will be holding at least one public hearing for citizen input. Please refer to the Committee calendar for the date and time.

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 Q: What is anticipated final recommendation from the Committee?
A: The Committee’s shall make final recommendations to the Board of County Commissioners in the form of a written report, workshop, or other means that shall include: (1) recommendations as to the timing of the infrastructure sales tax referendum, if any; and (2) a review that contains advisory feedback on the projects considered by the committee.

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