ORDINANCE #2022-72

An ordinance of Osceola County, Florida, providing an

extension of the existing discretionary sales surtax for an
additional period of twenty years and four months; providing
for compliance with the levy and collection provisions of Florida
Statute Section 212.054; providing a brief description of the
projects to be funded by the surtax; providing that the extension
of the tax shall take effect only upon approval by the majority
of the electorate; providing for the collection and distribution of
the surtax; providing for a referendum to be conducted;
providing a savings clause; providing for severance; providing
for scrivener’s errors; providing for conflicts; and providing an
effective date and duration of the tax.

WHEREAS, Florida Statute 212.055 authorizes the Osceola County Board of County
Commissioners to levy a discretionary local government infrastructure sales surtax for purposes
of funding infrastructure; and
WHEREAS, at a duly held and properly advertised meeting on January 22, 1990, the
Osceola County Board of County Commissioners found and determined that there existed a dire
need, on the part of Osceola County and the municipalities within the County, to provide various
infrastructure facilities and improvements for the public health, safety, welfare, and convenience;
and
WHEREAS, on June 5, 1990, the levy of the discretionary local government infrastructure
sales surtax for an initial fifteen (15) year period (Ordinance #90-1) was approved by a majority
of those voting on the question in the special election; and
WHEREAS, on October 5, 1999, an extension of the discretionary local government
infrastructure sales surtax for a twenty (20) year period (Ordinance #99-18) was approved by a
majority of those voting on the question in the special election; and
WHEREAS, the levy of the discretionary local government infrastructure sales surtax is
scheduled to expire at midnight September 1, 2025; and
WHERAS, Florida Statute 212.055 provides the Osceola County Board of County
Commissioners with the authority to extend the levy of the discretionary local government
infrastructure sales surtax, subject to approval of a majority of the electors of the County voting in
a referendum on the surtax; and

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 WHEREAS, Florida Statutes Section 212.054(5) now provides that “No discretionary
sales surtax…shall take effect on a date other than January 1. No discretionary sales surtax shall
terminate on a day other than December 31.”; and
WHEREAS, to comply with the current provisions of Florida Statutes Section 212.054(5),
any extension of the local government infrastructure sales surtax approved by an ordinance of the
Osceola County Board of County Commissioners and approved by voters at a referendum must be
effective as of January 1, 2025 with the collection of such extended levy to commence September
1, 2025; and
WHEREAS, to comply with Florida Statutes Section 212.054(5), any extension of the
local government infrastructure sales surtax approved by an ordinance of the Osceola County
Board of County Commissioners and approved by voters at a referendum must terminate at the
end of a calendar year; and
WHEREAS, there exists a dire need on the part of Osceola County, the municipalities
within the County, and The School District of Osceola County to finance, plan and construct
various infrastructure facilities and improvements as authorized by Section 212.055(2), Florida
Statutes, which planning and construction cannot be continued without an expected funding
source; and
WHEREAS, the Osceola County Board of County Commissioners hereby deems it is in
the best interest of the citizens of Osceola County to extend the existing discretionary local
government infrastructure sales surtax.
NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of
Osceola County, Florida:
SECTION 1. EXTENSION OF ONE-PERCENT SURTAX
There is hereby levied and imposed within Osceola County an extension of the
discretionary sales surtax of ONE-PERCENT (one-cent) (the “surtax”) pursuant to Florida Statutes
Section 212.055(2), subject to the approval of a majority of the electors of the County voting in
the referendum provided for herein.
SECTION 2. TERM OF LEVY
To comply with the current provisions of Florida Statutes Section 212.054(5), the extension
of the surtax authorized by this Ordinance shall be for a period of twenty-one (21) years, effective
January 1, 2025 and ending on December 31, 2045. However, the collection of such extended levy

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shall commence on September 1, 2025 and shall continue through December 31, 2045, unless
repealed (or the amount of tax reduced) prior to that time by ordinance of the Board of County
Commissioners with the consent of the municipalities and school district receiving a portion of the
surtax revenues, which repeal may be effectuated without referendum. Nothing herein shall be
construed as authorizing the repeal or reduction of the tax rate in contravention of bond covenants
or other terms of indebtedness unless otherwise agreed between the parties to the debt transaction.
As such, the collection of the extended levy of the surtax will commence midnight 12:00 a.m.,
September 1, 2025 and continue for a period of twenty (20) years and four (4) months through
December 31, 2045.
SECTION 3. ADMINISTRATION
The surtax levied hereby shall be collected and administered pursuant to the terms of
Florida Statutes 212.054 and such other laws as may be applicable. The proceeds of the surtax
levied hereby shall be distributed between the County, municipalities and the school district as set
forth in an interlocal agreement. The interlocal agreement may contain such terms as the parties
may negotiate, but its terms must include, at a minimum, any provisions required by this Ordinance
and may not contain any provision that is inconsistent with either this Ordinance or applicable
Florida law.
SECTION 4. USE OF REVENUES
1. Use of Revenues as indicated in Ordinance # 99-18 until August 31, 2025:
The proceeds of the surtax and any interest accrued thereto shall be expended by the
County, municipalities and the school district to finance, plan, design, engineer, acquire
(including, without limitation, land acquisition and associated costs), improve,
construct and reconstruct infrastructure as defined in and pursuant to the authority and
restrictions as set forth in Florida Statute Chapter 212.055(2) and as more particularly
set forth in the following brief description of projects which may be funded by the
surtax:
(a) As to Osceola County:
Improved Transportation and Roadways
Public Safety and Emergency Equipment/Facilities
Communications Equipment
Sheriff Vehicles and Facilities
Libraries
Drainage Improvements

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Waste Disposal and Long-Term Maintenance
Public Land and Buildings
Parks and Recreation

(b) As to The City of Kissimmee:

Improved Transportation and Roadways

Public Safety and Emergency Equipment/Facilities
Parks and Recreation
Public Works
Public Land and Buildings

(c) As to The City of St. Cloud:

Improved Transportation and Roadways

Public Safety and Emergency Equipment/Facilities
Stormwater and Drainage Systems
Improvements to Public Buildings
Land Acquisition
Parks and Recreation

(d) As to The School District of Osceola County:

Construction of New School Facilities

Renovation of Current School Facilities
Installation and Upgrading of Technology
Transportation
TECO Phase II

2. Use of Revenues beginning on September 1, 2025:

The proceeds of the surtax and any interest accrued thereto shall be expended by the
County, municipalities and the school district to finance, plan, design, engineer, acquire
(including, without limitation, land acquisition and associated costs), improve,
construct and reconstruct infrastructure as defined in and pursuant to the authority and
restrictions as set forth in Florida Statute Chapter 212.055(2) and as more particularly
set forth in the following brief description of projects which may be funded by the
surtax:
(a) As to Osceola County:
Improved Transportation and Roadways
Public Safety and Emergency Equipment/Facilities
Communications Equipment

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 Sheriff Vehicles and Facilities
Libraries
Drainage Improvements
Waste Disposal and Long-Term Maintenance
Public Land and Buildings
Parks and Recreation

(b) As to The City of Kissimmee:

Improved Transportation and Roadways

Public Safety and Emergency Equipment/Facilities
Parks and Recreation
Public Works
Public Land and Buildings

(c) As to The City of St. Cloud:

Improved Transportation and Roadways

Public Safety and Emergency Equipment/Facilities
Utility Improvements
Stormwater and Drainage Systems
Waste Disposal and Long-Term Maintenance
Improvements to Public Buildings
Land Acquisition
Parks and Recreation

(d) As to The School District of Osceola County:

Construction of New School Facilities

Renovation of Current School Facilities
Installation and Upgrading of Technology
Transportation
TECO Phase II

SECTION 5. REFERENDUM
A referendum shall be held during the general election on the 8th day of November 2022,
in which the electors of Osceola County may vote as to whether this Ordinance shall take effect
and the surtax be extended. The Osceola County Supervisor of Elections shall conduct said
election pursuant to the provisions of the Florida Election Code. The form of ballot for said
election shall be as follows:

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 REFERENDUM ON EXTENSION OF
EXISTING INFRASTRUCTURE SALES SURTAX

FOR THE PURPOSE OF IMPROVING LOCAL SCHOOLS, REDUCING TRAFFIC,

IMPROVING PARKS AND RECREATIONAL OPPORTUNITIES, REDUCING FLOODING,
PURCHASING ENVIRONMENTALLY SENSITIVE LANDS, AND IMPROVING PUBLIC
SAFETY, SHALL OSCEOLA COUNTY RENEW THE EXISTING ONE-CENT SURTAX
PAID BY VISITORS AND RESIDENTS UNTIL DECEMBER 31, 2045 WITH ALL THE
DOLLARS KEPT IN OSCEOLA COUNTY?

_______FOR the one-cent sales tax

_______AGAINST the one-cent sales tax

SECTION 6. SAVINGS CLAUSE

In the event the Referendum is not approved, the levy of the surtax pursuant to Ordinance
#99-18 shall remain in effect as originally provided in Ordinance #99-18; and the proceeds of the
surtax shall continue to be used for the purposes provided in Ordinance #99-18 and shall continue
to be distributed as provided in Ordinance #99-18.
SECTION 7. BONDS
The County, municipalities and school district receiving proceeds of the surtax may use
such proceeds for the purpose of servicing and/or retiring indebtedness to the fullest extent
authorized by law.
SECTION 8. STATUTORY REFERENCES
All statutory references herein shall be to said statutes as they exist on the date of adoption
of this Ordinance and as they may be, from time to time, amended or renumbered except to the
extent bond commitments would preclude application of or subsequent statutory revision or repeal.
SECTION 9. SEVERABILITY
It is declared to be the intent of the Osceola County Board of County Commissioners that,
if any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason
held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be
deemed a separate, distinct and independent provision, and such holding shall not affect the
validity of the remaining portions thereof.

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SECTION 10. SCRIVENER’S ERRORS
The County Attorney is authorized to correct scrivener’s errors found in this Ordinance by
filing a corrected copy of this Ordinance with the Clerk to the Board.
SECTION 11. CONFLICT
Any ordinance or part thereof in conflict with this Ordinance or any part hereof is hereby
repealed to the extent of the conflict unless otherwise addressed herein.
SECTION 12. EFFECTIVE DATE
Section 5 of this Ordinance shall take effect immediately upon being filed with the
Department of State. All other provisions of this Ordinance, including those relating to the
extension of the term of the surtax, the administration, and expenditures of the surtax, shall take
effect only upon approval of a majority of those voting in the Referendum held pursuant to Section
5 of this Ordinance.
PASSED AND ADOPTED by the Board of County Commissioners of Osceola County,
at it regular meeting this _____ day of ________, 2022.
BOARD OF COUNTY COMMISSIONERS
OF OSCEOLA COUNTY, FLORIDA

By: Chair/Vice Chair

ATTEST:
OSCEOLA COUNTY CLERK OF THE BOARD

By:
Clerk/Deputy Clerk of the Board

As authorized for execution at the Board of

County Commissioners meeting of: