Placement: Resolutions
Action Requested: Motion / Vote
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Resolution 26-R64, a Uniform Resolution of the City of Port St. Lucie, Florida, Establishing the Rate of an Infrastructure Surtax of a Half-Cent on Every Dollar Pursuant to Chapter 212, Florida Statutes; Calling for a Referendum on the Surtax; Calling Upon the Supervisor of Elections to Place the Ballot Question for the Infrastructure Surtax on the 2026 General Election Ballot as Mandated by Florida Law; Directing Transmission of this Resolution to St. Lucie County, the Supervisor of Elections of St. Lucie County, and the City of Fort Pierce, Florida; Providing for Conflict; Providing for Severability; Providing an Effective Date.
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Submitted By: Kristina Ciuperger, Assistant City Manager
Strategic Plan Link: The City's Goal of high-quality infrastructure and facilities.
Executive Summary (General Business): The proposed Resolution explains the City’s position, upon advice of counsel, that the requirements of section 212.055(2)(a)1., Florida Statutes, have already been satisfied, and therefore, the Supervisor of Election’s ministerial act of placing the Half-Cent Infrastructure Surtax on the November 3, 2026 General Election ballot cannot not be legally amended, altered, or rescinded. However, in an abundance of caution, and based on recent events, this Resolution once again exercises the City’s right to establish the rate of and call for a referendum on the Half-Cent Infrastructure Surtax under Chapter 212.
Presentation Information: Staff will be available to answer any questions.
Staff Recommendation: Move that the Council complete the motion in the affirmative and adopt the proposed Resolution.
Alternate Recommendations:
1. Move that the Council amend the recommendation and complete the motion in the affirmative, and adopt the proposed Resolution.
2. Move that the Council deny the motion and provide management with feedback and/or direction.
Background: Section 212.055(2), Florida Statutes, authorizes St. Lucie County (“County”) to impose a local government infrastructure surtax upon transactions occurring within the County which are taxable under Chapter 212, Florida Statutes (“Infrastructure Surtax”). The Infrastructure Surtax functions as a sales tax levied on all sales within the County without regard to residency. Short term and seasonal visitors (“Non-Permanent Residents”) are estimated to contribute 15 - 20% towards all Infrastructure Surtax revenue collected in the County. Because these Non-Permanent Residents contribute significantly to wear and tear on public infrastructure, because public infrastructure projects generally have a longer useful life, and because funding public infrastructure projects solely with City resources would be costly to current residents, the imposition of the Infrastructure Surtax on current and future Non-Permanent Residents is fair and equitable. Per Florida Statutes, proceeds generated from the Infrastructure Surtax is divided and distributed among the County government and its eligible municipalities based upon the formula provided by statute, ensuring the City continues to receive a proportionate share of the Infrastructure Surtax revenue. The City can leverage these funds for matching state and federal grants, thereby enhancing the City’s ability to fund permissible public infrastructure projects. Via Ordinance No. 18-004 and countywide referendum election held at the general election on November 6, 2018, the County implemented the current Infrastructure Surtax for a period of ten (10) years, which was effective January 1, 2019.
Issues/Analysis: N/A
Financial Information: The financial impact to the City in preparing the Resolution and the transmittal of same to the entities listed in the title is nominal and completed within the normal course of City business.
Special Consideration: If the referendum to extend the Infrastructure Surtax is approved by a majority of the voters, the half-cent Infrastructure Surtax will continue from January 1, 2029 through December 31, 2038 (Note: the current Infrastructure Surtax is valid only through 2028 calendar year).
Location of Project: Countywide
Business Impact Statement: N/A
Attachments:
1. Resolution
2. Exhibit A - City Resolution 26-R17
3. Exhibit B - Fort Pierce Resolution 26-R10
4. Exhibit C - County Ordinance No. 26-004
5. Exhibit D - County Agenda Request 2026-923
6. Exhibit E - Census Data
NOTE: All of the listed items in the “Attachment” section above are in the custody of the City Clerk. Any item(s) not provided in City Council packets are available upon request from the City Clerk.
Internal Reference Number: 26040-04
Legal Sufficiency Review:
Reviewed by Richard Berrios, City Attorney. Approved as to Legal form and sufficiency by Richard Berrios, City Attorney.