Placement: Resolutions
Action Requested: Motion / Vote
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Resolution 26-R17, Requesting the Board of County Commissioners of St. Lucie County, Florida, to Adopt an Ordinance Calling for a Referendum on the 2026 General Election Held on November 3, 2026, to Allow the Electors of St. Lucie County to Consider Extending the Levy of a One-Half Cent Infrastructure Surtax for an Additional Ten (10) Years.
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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 requests that St. Lucie County adopt an ordinance calling for a referendum to be placed on the 2026 general election ballot in St. Lucie County which, if approved, would extend the existing half-cent infrastructure surtax for a period of ten (10) years.
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, 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 Statute, 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: This Resolution requests that the County enact another ordinance submitting for referenda vote an extension of the current Infrastructure Surtax for a period of ten (10) years, to be effective January 1, 2029.
Financial Information: The financial impact to the City in preparing the Resolution and the transmittal of same to the County for consideration is nominal and completed within the normal course of City business.
Special Consideration: It is anticipated that the County will be considering the enactment of such an ordinance by March 17, 2026. If the County enacts the ordinance and the referendum to extend the Infrastructure Surtax is approved, 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. Approved infrastructure project list for half-cent Infrastructure Surtax.
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.