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Committee advances amendment requiring voter reapproval when local taxes expire
Summary
The committee adopted a strike-all amendment to CS for SB 1664 that requires local discretionary taxes adopted by referendum to include an expiration date and requires reapproval by voters when those taxes expire; the committee reported the measure favorably after testimony from county and tourism groups.
The Senate Finance and Tax Committee on Thursday adopted an amendment and reported CS for SB 1664 favorably. The amended measure requires that local discretionary taxes adopted by referendum include an expiration date, and that taxes be presented to voters for reapproval when they expire; taxes pledged for revenue bonds are treated differently under the amendment’s rules.
Senator Trumbull described the amendment as preserving “the spirit of letting voters decide whether to continue local taxes,” while clarifying that the amendment does not require a referendum every eight years but instead requires that taxes be renewed as they expire on their approved expiration date. If a tax funds revenue bonds, the amendment allows a maximum duration of 30 years for a tax approved for that purpose and requires that the ballot inform voters of the intent to bond revenues and how bond proceeds would be used.
Appearing in committee, Robert Scrove of Destinations Florida and Pepper Ucchino of the Florida Shore & Beach Preservation Association asked that tourist development taxes (TDT) be excluded from the requirement, arguing that TDTs are raised from out-of-state visitors and are critical to tourism promotion and beach projects. County and municipal groups including the Florida Association of Counties and Florida League of Cities raised concerns that shortened planning horizons could harm local governments’ ability to leverage funds for long-lived infrastructure and to compete for federal grants.
President Gates spoke in favor of returning measures to voters for reaffirmation, saying he had not seen evidence that the amendment would create a competitive disadvantage for counties seeking federal funds. After debate, the committee adopted the amendment and, by roll call, reported CS for SB 1664 favorably.
Witnesses urged continued work on carve-outs and clarifications, particularly for TDT and transportation surtaxes; the amendment directed that taxes adopted by referendum include an expiration date but leaves communities to select the duration consistent with bond or project needs.
