Chapter 774 - DISCRETIONARY SALES SURTAX FOR TRANSPORTATION

Sec. 772.340. - Adult Arcade Amusement Center. Chapter 775 - DISCRETIONARY SALES SURTAX FOR INFRASTRUCTURE Chapter 774 - DISCRETIONARY SALES SURTAX FOR TRANSPORTATION[1]

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State Law reference— Discretionary sales surtax, F.S. § 212.055.

State rule reference—Sales and use taxes, F.A.C. Ch. 12A-1.

Sec. 774.101. - Tax imposed.

Pursuant to the provisions of F.S. § 212.055, the Council, acting as the governing body of Duval County, Florida, hereby levies and imposes throughout Duval County a sales surtax in the amount of one-half cent per dollar on all transactions subject to the State sales tax imposed by F.S. Ch. 212, Pt. I, subject to the limitations imposed thereon by F.S. § 212.054.

(Ord. 87-1536-846, § 2)

Sec. 774.102. - Manner of collection and administration.

The sales surtax levied and imposed by Section 774.101 shall be collected and administered as set forth in F.S. § 212.054.

(Ord. 87-1536-846, § 2)

Sec. 774.103. - Remittance of tax to the City.

The proceeds of this sales surtax shall be remitted to the City as provided in F.S. § 212.054 and shall be deposited in a separate trust fund by the City to be expended as provided by law.

(Ord. 87-1536-846, § 2)

Sec. 774.104. - Distribution of revenues.

The funds received by the City pursuant to the sales surtax levied and imposed by Section 774.101 shall be distributed to the Jacksonville Transportation Authority for the purposes stated in Section 774.105, and shall be appropriated annually by the Council prior to expenditure, as provided herein.

(Ord. 87-1536-846, § 2)

Sec. 774.105. - Purpose of tax.

All surtax revenues and any interest accrued thereon received pursuant to this Chapter shall be used, by the Jacksonville Transportation Authority according to F.S. § 212.055(1)(d)(2), for the development, construction, operation, or maintenance of roads or bridges in the County, the operation, maintenance, and improvement of a bus system, or the payment of principal and interest on existing bonds issued for the construction of such roads or bridges, and, upon approval by the Council, such proceeds may be pledged for bonds issued to refinance existing bonds or new bonds issued for the construction of such roads or bridges; or the surtax revenues may be used for any other purpose as authorized by general law of the State.

(Ord. 87-1536-846, § 2)

Sec. 774.106. - Duration of surtax.

This surtax shall take effect as provided by law, and shall remain in effect until repealed by the Council or removed by other operation of law.

(Ord. 87-1536-846, § 2)

Sec. 772.340. - Adult Arcade Amusement Center. Chapter 775 - DISCRETIONARY SALES SURTAX FOR INFRASTRUCTURE