One Cent Sales Surtax Info

Department of the City Clerk
 
(772) 288-5306
 Records:  (772) 288-3599   -   Fax:  (772) 288-5305

Open Monday - Friday 8:30am - 4:00pm

121 SW Flagler Ave
Stuart, FL 34994
 
 

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Infrastructure Sales Surtax

The Intrastructure Sales Surtax is an optional tax levied on sellable goods for which the proceeds can only be used to support capital projects and infrastructure.   Typically these improvements include roads, facilities, vehicles, and water quality projects. Florida Statute Section 212.055 (2) authorizes counties to levy the tax upon approval of the majority of voters. The proceeds are then split between the County, School Board, and local municipalities. 
 

Martin County Infrastructure Sales Tax History

Since 1996, Martin County has successfully levied an infrastructure sales surtax three times. In 1996, a surtax was levied at the rate of 1 percent for 1 year. This tax was levied again during the five years between 1998 and 2003. And in 2006, a tax of 0.5 percent was approved by voters and levied from 2006 to 2011. Sales tax levies since 1999 have yielded $13 million for the City of Stuart.  This revenue has been committed towards critically important capital improvements and projects.
 

2017 Referendum

On June 20, 2017 the Martin County Board of County Commissioners approved Ordinance Number 1024 calling for a referendum on whether to levy a one cent local government infrastructure sales surtax for a period of ten (10) years. The referendum will be conducted by ballot through August 29, 2017.

The Surtax, if passed by a majority of the voters in Martin County, would be levied between January 1, 2018, through and including December 31, 2027.  The City of Stuart would receive nearly $2.5 million annually for the ten year period to allocate towards critical infrastructure and water quality improvement projects.  The 2017 ballot language will read:

ONE CENT SALES SURTAX FOR WATER QUALITY, ROADS,

INFRASTRUCTURE, REHABILITATION, AND FACILITIES PROJECTS

IN ORDER TO PROTECT THE ENVIRONMENT AND SAFEGUARD MARTIN COUNTY’S QUALITY OF LIFE, SHALL MARTIN COUNTY LEVY AN ADDITIONAL ONE CENT SALES SURTAX FOR 10 YEARS TO PROVIDE FUNDING FOR: WATER QUALITY PROJECTS THAT REDUCE POLLUTANTS TO OUR ESTUARIES; PROJECTS TO CONTSTRUCT AND RECONSTRUCT COUNTY FACILITIES INCLUDING SHERIFF, FIRE RESCUE, AND PUBLIC WORKS FACILITIES; AND FOR RECONSTRUCTION OF ROAD INFRASTRUCTURE? PROJECTS SUBJECT TO ANNUAL REVIEW AND APPROVAL AT A PUBLIC HEARING.

_________                       “FOR THE ONE CENT SALES TAX”

_________                       “AGAINST THE ONE CENT SALES TAX”
 
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Since 1996, Martin County has successfully levied an infrastructure sales surtax three times.  In 1996, a surtax was levied at the rate of 1 percent for 1 year.  This tax was levied again during the five years between 1998 and 2003.  And in 2006, a tax of 0.5 percent was approved by voters and levied from 2006 to 2011.  This most recent levy yielded $13 million over 5 years for the City of Stuart to commit towards critically important capital improvements and projects.

 

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