Chapter 775 - DISCRETIONARY SALES SURTAX FOR INFRASTRUCTURE

Sec. 774.106. - Duration of surtax. Chapter 776 - PENSION LIABILITY SURTAX Chapter 775 - DISCRETIONARY SALES SURTAX FOR INFRASTRUCTURE[1]

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Editor's note— Section 2 of Ord. 93-2089-1394 enacted a new Chapter 775 to read as herein set out and § 6 of said ordinance provided that the discretionary sales surtax levied and imposed by § 775.101 shall not become effective unless and until approved by a majority of the electors voting in the referendum of March 12, 1996, and if approved shall take effect as provided in § 775.106.

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

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

Sec. 775.101. - 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 tax 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. 93-2089-1394, § 2)

Sec. 775.102. - Manner of collection and administration.

The sales surtax levied and imposed by Section 775.101 shall be collected and administered as set forth in F.S. § 212.054.

(Ord. 93-2089-1394, § 2)

Sec. 775.103. - 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. 93-2089-1394, § 2)

Sec. 775.104. - Distribution of revenues.

The funds received by the City pursuant to the sales surtax levied and imposed by Section 775.101 shall be distributed to the Jacksonville Port Authority for the purposes stated in Section 775.105, and shall be appropriated annually by the Council prior to expenditure, as provided herein.

(Ord. 93-2089-1394, § 2)

Sec. 775.105. - Purpose of tax.

All surtax revenues and any interest accrued thereon received pursuant to this Chapter shall be used, by the Jacksonville Port Authority according to F.S. § 212.055(2), generally for the planning, design, acquisition, construction, improvement, extension or enlargement of certain harbor, port and marine shipping facilities and infrastructure improvements and equipment necessary or useful in connection therewith for the primary purpose of developing a third terminal on Dames Point; and for all related improvements at existing terminal facilities on Blount Island and Talleyrand Avenue necessary or useful in connection with developing the aforesaid third terminal project; and for any other purpose as authorized by general law of the State of Florida; provided, however, none of the revenues from the surtax shall be used to pay any debt service or costs of any nature for any revenue bonds, refunding bonds, notes or other financing instruments.

(Ord. 93-2089-1394, § 2)

Sec. 775.106. - Duration of surtax.

This surtax shall take effect provided by law, and shall remain in effect until repealed by the Council or removed by other operation of law, but in any event not to exceed a period of ten years commencing on the day that the surtax becomes effective. The period for the levy and imposition of this sales surtax shall not be extended except only if any such extension is approved by referendum in the manner as required by F.S. § 212.055.

(Ord. 93-2089-1394, § 2)

Sec. 774.106. - Duration of surtax. Chapter 776 - PENSION LIABILITY SURTAX