Local Government Finances

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An act relating to local government finances; 2
providing a short title; amending s. 129.03, F.S.; 3
revising the timeframe during which tentative budgets, 4
and the length of time for which final budgets, must 5
be posted on county websites; requiring the county to 6
hold a budget workshop for a specified purpose by a 7
certain date; requiring the county to post a certain 8
budget reduction exercise or link on its website; 9
requiring that tentative, adopted tentative, and final 10
budgets be posted on a county's website; specifying 11
requirements for such posted budgets; deleting 12
obsolete language; requiring counties to prepare 13
certain quarterly compensation summaries; requiring 14
that such summaries be posted on a county website in a 15
certain format; requiring counties to publish budget 16
development calendars; specifying requirements for 17
such calendars; providing that such publication may 18
not serve as a basis for certain actions; amending s. 19
129.06, F.S.; revising the length of time for which a 20
public hearing for an amendment to a county budget 21
must be advertised; requiring that proposed amendments 22
be posted on the county's website on a certain date; 23
revising the length of time for which adopted 24
amendments must remain on such website; amending s. 25

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163.3164, F.S.; defining the terms "impact fee" and 26
"plan-based methodology"; amending s. 163.3180, F.S.; 27
authorizing a local government to adopt an alternative 28
transportation system that is mobility-plan and fee-29
based or that is not mobility-plan and fee-based, 30
including impact fees, under certain circumstances; 31
providing construction; prohibiting certain interlocal 32
agreements from extending beyond a specified date; 33
deleting an exception to an applicability provision 34
relating to concurrency; amending s. 163.31801, F.S.; 35
defining the term "extraordinary circumstances"; 36
specifying requirements applicable to local 37
governments and special districts for impact fees 38
adopted or increased after a specified date; requiring 39
that a demonstrated-need study use a plan-based 40
methodology for a certain purpose; requiring that 41
certain capacity standards be specified in a certain 42
impact fee study; requiring that a demonstrated-need 43
study be accompanied by a certain declaration; 44
requiring local governments, school districts, and 45
special districts to use localized data for a certain 46
purpose; prohibiting local governments, school 47
districts, and special districts from using certain 48
data for a specified purpose; prohibiting local 49
governments, school districts, and special districts 50

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from including certain deductions in certain impact 51
fee increases and from increasing impact fee rates 52
beyond certain phase-in limitations by more than a 53
specified percentage within a certain timeframe; 54
providing procedures relating to impact fee payor 55
refunds and credits of impact fee overpayments; 56
providing legislative intent; prohibiting the use of 57
certain provisions as an admission against interest; 58
amending s. 166.241, F.S.; revising the timeframe 59
during which tentative budgets, and the length of time 60
for which final budgets, must be posted on municipal 61
or county websites, as applicable; requiring the 62
municipality to hold a budget workshop for a specified 63
purpose by a certain date; requiring the municipality 64
to post a certain budget reduction exercise or link on 65
its website or the county's website, as applicable; 66
requiring that tentative, adopted tentative, and final 67
budgets be posted on a municipality's website or the 68
county's website, as applicable; specifying 69
requirements for such posted budgets; deleting 70
obsolete language; requiring that proposed amendments 71
be posted on a certain website on a certain date; 72
revising the length of time for which adopted 73
amendments must remain on such website; requiring 74
municipalities to prepare certain quarterly 75

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compensation summaries; requiring that such summaries 76
be posted in a specified manner; requiring 77
municipalities to publish budget development calendars 78
in a specified manner; specifying requirements for 79
such calendars; providing that such publication may 80
not serve as a basis for certain actions; amending s. 81
212.055, F.S.; conforming a cross-reference; declaring 82
that the act fulfills an important state interest; 83
providing an effective date. 84
85
Be It Enacted by the Legislature of the State of Florida: 86
87
Section 1. This act may be cited as the "Local Government 88
Financial Transparency and Accountability Act." 89
Section 2. Present paragraph (d) of subsection (3) of 90
section 129.03, Florida Statutes, is redesignated as paragraph 91
(f) of that subsection, a new paragraph (d) and paragraphs (e), 92
(g), and (h) are added to subsection (3) of that section, and 93
paragraph (c) and present paragraph (d) of subsection (3) of 94
that section are amended, to read: 95
129.03 Preparation and adoption of budget.— 96
(3) The county budget officer, after tentatively 97
ascertaining the proposed fiscal policies of the board for the 98
next fiscal year, shall prepare and present to the board a 99
tentative budget for the next fiscal year for each of the funds 100

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provided in this chapter, including all estimated receipts, 101
taxes to be levied, and balances expected to be brought forward 102
and all estimated expenditures, reserves, and balances to be 103
carried over at the end of the year. 104
(c) The board shall hold public hearings to adopt 105
tentative and final budgets pursuant to s. 200.065. The hearings 106
shall be primarily for the purpose of hearing requests and 107
complaints from the public regarding the budgets and the 108
proposed tax levies and for explaining the budget and any 109
proposed or adopted amendments. The tentative budget must be 110
posted on the county's official website at least 5 2 days before 111
the public hearing to consider such budget and must remain on 112
the website for at least 45 days. The final budget must be 113
posted on the website within 30 days after adoption and must 114
remain on the website for at least 5 2 years. The tentative 115
budgets, adopted tentative budgets, and final budgets shall be 116
filed in the office of the county auditor as a public record. 117
Sufficient reference in words and figures to identify the 118
particular transactions must be made in the minutes of the board 119
to record its actions with reference to the budgets. 120
(d) The county shall hold a budget workshop at which the 121
board shall perform a budget reduction exercise, identifying 122
strategies to potentially reduce the ensuing fiscal year budget 123
by 10 percent in comparison to the current year budget without 124
compromising essential public services, such as law enforcement 125

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or fire services, or legal obligations. The county shall post 126
such exercise on the county's official website in a portable 127
document format or a similar electronically accessible form that 128
can be downloaded and is independent of the original software 129
and hardware used to create the document, or a link to a 130
recording of the budget workshop. The budget reduction exercise 131
must occur at least 14 days before final budget adoption. 132
(e) Each tentative budget, adopted tentative budget, and 133
final budget must be posted on the county's official website. 134
The budget must be posted in a portable document format or a 135
similar electronically accessible form that can be downloaded 136
and may be independent of the original software and hardware 137
used to create the document. At a minimum, the posted budgets 138
must include all of the following information for the proposed 139
fiscal year, the current fiscal year, and the preceding 4 fiscal 140
years: 141
1. Budget overview and summary, including a narrative 142
analysis that also utilizes graphical illustrations to highlight 143
major points of emphasis and trends. 144
2. An overall countywide summary of revenue and 145
expenditures. 146
3. A summary of revenue and expenditures by fund. 147
4. A summary of expenses by department and division. 148
5. A summary of expenses by program or function. 149
6. A summary of expenses related to debt obligations. 150

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7. A summary of expenses related to capital projects. 151
8. An organizational chart or staffing summary. 152
9. A summary and analysis of county reserves and fund 153
balances. 154
(f)(d) By each October 15, the county budget officer shall 155
electronically submit the following information regarding the 156
final budget and the county's economic status to the Office of 157
Economic and Demographic Research in the format specified by the 158
office: 159
1. Government spending per resident, including, at a 160
minimum, the spending per resident for the previous 5 fiscal 161
years. 162
2. Government debt per resident, including, at a minimum, 163
the debt per resident for the previous 5 fiscal years. 164
3. Median income within the county. 165
4. The average county employee salary. 166
5. Percent of budget spent on salaries and benefits for 167
county employees. 168
6. Number of special taxing districts, wholly or 169
partially, within the county. 170
7. Annual county expenditures providing for the financing, 171
acquisition, construction, reconstruction, or rehabilitation of 172
housing that is affordable, as that term is defined in s. 173
420.0004. The reported expenditures must indicate the source of 174
such funds as "federal," "state," "local," or "other," as 175

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applicable. The information required by this subparagraph must 176
be included in the submission due by October 15, 2020, and each 177
annual submission thereafter. 178
(g) Each county shall prepare a quarterly summary of 179
compensation for all employees funded with appropriations from 180
the county. The summary must include job titles, names, and 181
salaries for each employee. The summary must be posted on the 182
county's official website in a portable document format or a 183
similar electronically accessible form that can be downloaded 184
and may be independent of the original software and hardware 185
used to create the document. 186
(h)1. Each county shall publish a budget development 187
calendar for the ensuing fiscal year. The calendar must list, to 188
the extent practicable, all of the following budget-related 189
events: 190
a. The expected timeframe for county agencies to submit 191
their proposed budget requests, including the name of the county 192
agency or county budget officer to whom such requests must be 193
submitted. 194
b. The expected timeframe for constitutional county 195
officers listed in s. 1(d), Art. VIII of the State Constitution 196
to submit their tentative budgets to the board of county 197
commissioners under subsection (2). 198
c. The expected timeframe in which the county property 199
appraiser is expected to submit to the county budget officer his 200

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or her estimate of total valuations against which taxes may be 201
levied as described in subsection (1). 202
d. An expected timeframe for holding any budget workshops 203
at which the board of county commissioners may discuss the 204
ensuing county budget, county agency funding requests, or the 205
budgets of constitutional county officers. 206
e. The expected timeframe in which the budget public 207
hearings required under s. 200.065 may be held. 208
f. The expected timeframe by which the county will hold a 209
budget workshop at which the board of county commissioners will 210
perform the budget reduction exercise required by paragraph (d). 211
2. The budget development calendar must be published on 212
the county's website on or before January 30 of each calendar 213
year. However, the publication of the budget development 214
calendar may not serve as a basis for bringing any civil or 215
equitable action challenging the adoption of a county's 216
tentative or final budgets pursuant to s. 129.01 or s. 200.065. 217
Section 3. Paragraph (f) of subsection (2) of section 218
129.06, Florida Statutes, is amended to read: 219
129.06 Execution and amendment of budget.— 220
(2) The board at any time within a fiscal year may amend a 221
budget for that year, and may within the first 60 days of a 222
fiscal year amend the budget for the prior fiscal year, as 223
follows: 224
(f) Unless otherwise prohibited by law, if an amendment to 225

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a budget is required for a purpose not specifically authorized 226
in paragraphs (a)-(e), the amendment may be authorized by 227
resolution or ordinance of the board of county commissioners 228
adopted following a public hearing. 229
1. The public hearing must be advertised at least 2 days, 230
but not more than 5 days, before the date of the hearing. The 231
advertisement must appear in a newspaper of paid general 232
circulation and must identify the name of the taxing authority, 233
the date, place, and time of the hearing, and the purpose of the 234
hearing. The advertisement must also identify each budgetary 235
fund to be amended, the source of the funds, the use of the 236
funds, and the total amount of each fund's appropriations. 237
2. The proposed amendment must be posted on the county's 238
official website 5 days before the adoption of the amendment. If 239
the board amends the budget pursuant to this paragraph, the 240
adopted amendment must be posted on the county's official 241
website within 5 days after adoption and must remain on the 242
website for at least 5 2 years. 243
Section 4. Present subsections (22) through (38) and (39) 244
through (54) of section 163.3164, Florida Statutes, are 245
redesignated as subsections (23) through (39) and (41) through 246
(56), respectively, and new subsections (22) and (40) are added 247
to that section, to read: 248
163.3164 Community Planning Act; definitions.—As used in 249
this act: 250

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(22) "Impact fee" means a one-time charge imposed by a 251
local government on new development to fund the capital costs of 252
public infrastructure needed to serve that development. 253
(40) "Plan-based methodology" means a study methodology 254
that uses the most recent and localized data to project growth 255
within a jurisdiction over a 10-year period, anticipate capacity 256
impacts on relevant systems which will be created by the 257
projected growth, and establish a list of capital projects to be 258
constructed or purchased in a defined time period to mitigate 259
the anticipated capacity impacts as part of a new or updated 260
impact fee study. The capital projects identified in a county or 261
municipal impact fee study and any necessary interlocal 262
agreement must comport with the requirements of s. 263
163.3177(6)(h). 264
Section 5. Paragraphs (i) and (j) of subsection (5) of 265
section 163.3180, Florida Statutes, are amended to read: 266
163.3180 Concurrency.— 267
(5) 268
(i) If a local government elects to repeal transportation 269
concurrency, the local government may adopt an alternative 270
transportation system that is mobility-plan and fee-based or an 271
alternative transportation system that is not mobility-plan and 272
fee-based, including impact fees. The local government may not 273
use an alternative transportation system to deny, time, or phase 274
an application for site plan approval, plat approval, final 275

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subdivision approval, building permits, or the functional 276
equivalent of such approvals provided that the developer agrees 277
to pay for the development's identified transportation impacts 278
via the funding mechanism implemented by the local government. 279
The revenue from the funding mechanism used in the alternative 280
transportation system must be used to implement the needs of the 281
local government's plan which serves as the basis for the fee 282
imposed. An alternative transportation system must comply with 283
s. 163.31801 governing impact fees. An alternative 284
transportation system may not impose upon new development any 285
responsibility for funding an existing transportation deficiency 286
as defined in paragraph (h). This section does not require a 287
local government to adopt a mobility fee in lieu of an impact 288
fee for transportation. 289
(j)1. If a county and municipality charge the developer of 290
a new development or redevelopment a fee for transportation 291
capacity impacts, the county and municipality must create and 292
execute an interlocal agreement to coordinate the mitigation of 293
their respective transportation capacity impacts. 294
2. The interlocal agreement must, at a minimum: 295
a. Ensure that any new development or redevelopment is not 296
charged twice for the same transportation capacity impacts. 297
b. Establish a plan-based methodology for determining the 298
legally permissible fee to be charged to a new development or 299
redevelopment. 300

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c. Require the county or municipality issuing the building 301
permit to collect the fee, unless agreed to otherwise. 302
d. Provide a method for the proportionate distribution of 303
the revenue collected by the county or municipality to address 304
the transportation capacity impacts of a new development or 305
redevelopment, or provide a method of assigning responsibility 306
for the mitigation of the transportation capacity impacts 307
belonging to the county and the municipality. 308
3. By October 1, 2025, if an interlocal agreement is not 309
executed pursuant to this paragraph: 310
a. The fee charged to a new development or redevelopment 311
shall be based on the transportation capacity impacts 312
apportioned to the county and municipality as identified in the 313
developer's traffic impact study or the mobility plan adopted by 314
the county or municipality. 315
b. The developer shall receive a 10 percent reduction in 316
the total fee calculated pursuant to sub-subparagraph a. 317
c. The county or municipality issuing the building permit 318
must collect the fee charged pursuant to sub-subparagraphs a. 319
and b. and distribute the proceeds of such fee to the county and 320
municipality within 60 days after the developer's payment. 321
4. This paragraph does not apply to: 322
a. A county as defined in s. 125.011(1). 323
b. A county or municipality that has entered into, or 324
otherwise updated, an existing interlocal agreement, as of 325

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October 1, 2024, to coordinate the mitigation of transportation 326
impacts. However, if such existing interlocal agreement is 327
terminated, the affected county and municipality that have 328
entered into the agreement are shall be subject to the 329
requirements of this paragraph. An interlocal agreement entered 330
into before October 1, 2024, may not extend beyond October 1, 331
2031 unless the county and municipality mutually agree to extend 332
the existing interlocal agreement before the expiration of the 333
agreement. 334
Section 6. Present paragraphs (a) and (b) of subsection 335
(3) of section 163.31801, Florida Statutes, are redesignated as 336
paragraphs (b) and (c), respectively, a new paragraph (a) is 337
added to that subsection, subsection (15) is added to that 338
section, and subsection (4) and paragraph (g) of subsection (6) 339
of that section are amended, to read: 340
163.31801 Impact fees; short title; intent; minimum 341
requirements; audits; challenges.— 342
(3) For purposes of this section, the term: 343
(a) "Extraordinary circumstances" means measurable effects 344
of development which will require mitigation by the affected 345
local government, school district, or special district and which 346
exceed the total of the current adopted impact fee amount and 347
any increase as provided in paragraphs (6)(c), (d), and (e) in 348
less than 4 years. 349
(4) For impact fees adopted or increased after July 1, 350

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2026, at a minimum, each local government that adopts and 351
collects an impact fee by ordinance and each special district 352
that adopts, collects, and administers an impact fee by 353
resolution must: 354
(a) Ensure that the calculation of the impact fee is based 355
on a demonstrated-need study that is plan-based and uses using 356
the most recent and localized data available within 4 years of 357
the current impact fee update. The new study must be adopted by 358
the local government within 12 months of the initiation of the 359
new impact fee study if the local government increases the 360
impact fee. 361
(b) Provide for accounting and reporting of impact fee 362
collections and expenditures and account for the revenues and 363
expenditures of such impact fee in a separate accounting fund. 364
(c) Limit administrative charges for the collection of 365
impact fees to actual costs. 366
(d) Provide notice at least 90 days before the effective 367
date of an ordinance or resolution imposing a new or increased 368
impact fee. A local government is not required to wait 90 days 369
to decrease, suspend, or eliminate an impact fee. Unless the 370
result is to reduce the total mitigation costs or impact fees 371
imposed on an applicant, new or increased impact fees may not 372
apply to current or pending permit applications submitted before 373
the effective date of a new or increased impact fee. 374
(e) Ensure that collection of the impact fee may not be 375

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required to occur earlier than the date of issuance of the 376
building permit for the property that is subject to the fee. 377
(f) Ensure that the impact fee is proportional and 378
reasonably connected to, or has a rational nexus with, the need 379
for additional capital facilities and the increased impact 380
generated by the new residential or commercial construction. 381
(g) Ensure that the impact fee is proportional and 382
reasonably connected to, or has a rational nexus with, the 383
expenditures of the funds collected and the benefits accruing to 384
the new residential or nonresidential construction. 385
(h) Specifically earmark funds collected under the impact 386
fee for use in acquiring, constructing, or improving capital 387
facilities to benefit new users. 388
(i) Ensure that revenues generated by the impact fee are 389
not used, in whole or in part, to pay existing debt or for 390
previously approved projects unless the expenditure is 391
reasonably connected to, or has a rational nexus with, the 392
increased impact generated by the new residential or 393
nonresidential construction. 394
(6) A local government, school district, or special 395
district may increase an impact fee only as provided in this 396
subsection. 397
(g)1. A local government, school district, or special 398
district may increase an impact fee rate beyond the phase-in 399
limitations established under paragraph (b), paragraph (c), 400

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paragraph (d), or paragraph (e) by establishing the need for 401
such increase in full compliance with the requirements of 402
subsection (4), provided the following criteria are met: 403
a. A demonstrated-need study using a plan-based 404
methodology which justifies justifying any increase in excess of 405
those authorized in paragraph (b), paragraph (c), paragraph (d), 406
or paragraph (e) has been completed within the 12 months before 407
the adoption of the impact fee increase and expressly 408
demonstrates the extraordinary circumstances necessitating the 409
need to exceed the phase-in limitations. The capacity standards 410
used to support the existence of such extraordinary 411
circumstances must be specified in the impact fee study adopted 412
under paragraph (4)(a). The demonstrated-need study must be 413
accompanied by a declaration stating how and the timeframe 414
during which the proposed impact fee increase will be used to 415
construct or purchase the improvements necessary to increase 416
capacity. The local government, school district, or special 417
district must use localized data reflecting differences in costs 418
and modality of projects between urban, emerging urban, and 419
rural areas, as applicable within the study area, to project the 420
anticipated growth or capacity impacts that underlie the 421
extraordinary circumstances necessitating the impact fee 422
increase. 423
b. The local government jurisdiction has held at least two 424
publicly noticed workshops dedicated to the extraordinary 425

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circumstances necessitating the need to exceed the phase-in 426
limitations set forth in paragraph (b), paragraph (c), paragraph 427
(d), or paragraph (e). 428
c. The impact fee increase ordinance is approved by a 429
unanimous vote of the governing body. 430
2. An impact fee increase approved under this paragraph 431
must be implemented in at least two but not more than four equal 432
annual increments beginning with the date on which the impact 433
fee increase ordinance is adopted. 434
3. A local government, school district, or special 435
district may not: 436
a. Increase an impact fee rate beyond the phase-in 437
limitations under this paragraph if the local government, school 438
district, or special district has not increased the impact fee 439
within the past 5 years. Any year in which the local government, 440
school district, or special district is prohibited from 441
increasing an impact fee because the jurisdiction is in a 442
hurricane disaster area is not included in the 5-year period. 443
b. Use data that is more than 4 years old to demonstrate 444
extraordinary circumstances. 445
c. Include in the impact fee increase any deduction 446
authorized by a previous or existing impact fee. 447
d. Increase an impact fee rate beyond the phase-in 448
limitations under this paragraph by more than 100 percent 449
divided equally over a 4-year period. 450

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(15) When an impact fee payor submits a written request to 451
the chief administrative officer of a local government, school 452
district, or special district for a refund or credit from 453
alleged overpayment of an impact fee, the local government, 454
school district, or special district that levied the impact fee 455
shall provide a written approval or denial to the payor within 456
30 days after receiving the written request. If the local 457
government, school district, or special district approves the 458
payor's request, the impact fee payor may, at the payor's 459
discretion, elect to receive either a refund or a credit. The 460
impact fee payor has 30 days after receipt of the written 461
response from the local government, school district, or special 462
district to provide written notice to the chief administrator of 463
the local government, school district, or special district of 464
the payor's election. It is the intent of the Legislature that 465
the impact fee payor elect a credit if the payor has the 466
reasonable opportunity to use the credit, in accordance with 467
law. A full refund or credit of the impact fee must be provided 468
to the payor within 30 days after the chief administrator 469
receives the payor's written election. A request or response 470
provided in accordance with this subsection may not be used as 471
an admission against interest of either party in any subsequent 472
action challenging the impact fee. 473
Section 7. Present subsections (4) through (9) of section 474
166.241, Florida Statutes, are redesignated as subsections (5) 475

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through (10), respectively, a new subsection (4) and subsections 476
(11) and (12) are added to that section, and subsection (3) and 477
present subsection (7), paragraph (c) of present subsection (8), 478
and present subsection (9) of that section are amended, to read: 479
166.241 Fiscal years, budgets, appeal of municipal law 480
enforcement agency budget, and budget amendments.— 481
(3)(a) The tentative budget must be posted on the 482
municipality's official website at least 5 2 days before the 483
budget hearing, held pursuant to s. 200.065 or other law, to 484
consider such budget and must remain on the website for at least 485
45 days. The final adopted budget must be posted on the 486
municipality's official website within 30 days after adoption 487
and must remain on the website for at least 5 2 years. If the 488
municipality does not operate an official website, the 489
municipality must, within a reasonable period of time as 490
established by the county or counties in which the municipality 491
is located, transmit the tentative budget and final budget to 492
the manager or administrator of such county or counties who 493
shall post the budgets on the county's website. 494
(b) The municipality shall hold a budget workshop at which 495
the governing body of the municipality shall perform a budget 496
reduction exercise, identifying strategies to potentially reduce 497
the ensuing fiscal year budget by 10 percent in comparison to 498
the current year budget without compromising essential public 499
services, such as law enforcement or fire services, or legal 500

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obligations. The municipality shall post such exercise on the 501
municipality's official website or the county's official 502
website, as applicable, in a portable document format or a 503
similar electronically accessible form that can be downloaded 504
and is independent of the original software and hardware used to 505
create the document, or a link to a recording of the budget 506
workshop. The budget reduction exercise must occur at least 14 507
days before final budget adoption. 508
(4) Each tentative budget, adopted tentative budget, or 509
final budget must be posted on the municipality's official 510
website or the county's official website, as applicable. The 511
budget must be posted in a portable document format or a similar 512
electronically accessible form that can be downloaded and may be 513
independent of the original software and hardware used to create 514
the document. At a minimum, the posted budgets must include all 515
of the following information for the proposed fiscal year, the 516
current fiscal year, and the preceding 4 fiscal years: 517
(a) Budget overview and summary, including a narrative 518
analysis that also utilizes graphical illustrations to highlight 519
major points of emphasis and trends. 520
(b) An overall municipal summary of revenue and 521
expenditures. 522
(c) A summary of revenue and expenditures by fund. 523
(d) A summary of expenses by department and division. 524
(e) A summary of expenses by program or function. 525

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(f) A summary of expenses related to debt obligations. 526
(g) A summary of expenses related to capital projects. 527
(h) An organizational chart or staffing summary. 528
(i) A summary and analysis of municipal reserves and fund 529
balances. 530
(8)(7) By each October 15, the municipal budget officer 531
shall electronically submit the following information regarding 532
the final budget and the municipality's economic status to the 533
Office of Economic and Demographic Research in the format 534
specified by the office: 535
(a) Government spending per resident, including, at a 536
minimum, the spending per resident for the previous 5 fiscal 537
years. 538
(b) Government debt per resident, including, at a minimum, 539
the debt per resident for the previous 5 fiscal years. 540
(c) Average municipal employee salary. 541
(d) Median income within the municipality. 542
(e) Number of special taxing districts wholly or partially 543
within the municipality. 544
(f) Percent of budget spent on salaries and benefits for 545
municipal employees. 546
(g) Annual municipal expenditures providing for the 547
financing, acquisition, construction, reconstruction, or 548
rehabilitation of housing that is affordable, as that term is 549
defined in s. 420.0004. The reported expenditures must indicate 550

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the source of such funds as "federal," "state," "local," or 551
"other," as applicable. This information must be included in the 552
submission due by October 15, 2020, and each annual submission 553
thereafter. 554
(9)(8) The governing body of each municipality at any time 555
within a fiscal year or within 60 days following the end of the 556
fiscal year may amend a budget for that year as follows: 557
(c) If a budget amendment is required for a purpose not 558
specifically authorized in paragraph (a) or paragraph (b), the 559
budget amendment must be adopted in the same manner as the 560
original budget unless otherwise specified in the municipality's 561
charter. The proposed amendment must be posted on the 562
municipality's official website 5 days before the adoption of 563
the amendment. If the municipality does not operate an official 564
website, the municipality must, within a reasonable period of 565
time as established by the county or counties in which the 566
municipality is located, transmit the proposed amendment to the 567
manager or administrator of such county or counties who shall 568
post the proposed amendment on the county's website 5 days 569
before the adoption of the amendment. 570
(10)(9) If the governing body of a municipality amends the 571
budget pursuant to paragraph (9)(c) (8)(c), the adopted 572
amendment must be posted on the official website of the 573
municipality within 5 days after adoption and must remain on the 574
municipality's website or the county's website, as applicable, 575

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for at least 5 2 years. If the municipality does not operate an 576
official website, the municipality must, within a reasonable 577
period of time as established by the county or counties in which 578
the municipality is located, transmit the adopted amendment to 579
the manager or administrator of such county or counties who 580
shall post the adopted amendment on the county's website. 581
(11) Each municipality shall prepare a quarterly summary 582
of compensation for all employees funded with appropriations 583
from the municipality. The summary must include job titles, 584
names, and salaries for each employee. The summary must be 585
posted on the municipality's official website or the county's 586
official website, as applicable, in a portable document format 587
or a similar electronically accessible form that can be 588
downloaded and may be independent of the original software and 589
hardware used to create the document. If the municipality does 590
not operate an official website, the municipality must, within a 591
reasonable period of time as established by the county or 592
counties in which the municipality is located, transmit the 593
summary to the manager or administrator of such county or 594
counties who shall post the summary on the county's website. 595
(12)(a) Each municipality shall publish a budget 596
development calendar for the ensuing fiscal year. The calendar 597
must list, to the extent practicable, all of the following 598
budget related events: 599
1. The expected timeframe for municipal agencies to submit 600

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their proposed budget requests, including the name of the 601
municipal agency or budget officer to whom such requests must be 602
submitted. 603
2. The expected timeframe by which the county property 604
appraiser is expected to submit to the municipality the taxable 605
value within the jurisdiction of the municipality under s. 606
200.065. 607
3. An expected timeframe for holding any budget workshops 608
at which the municipality's governing body may discuss the 609
ensuing fiscal year budget or the funding requests of the 610
municipality's agencies or governmental units. 611
4. The expected timeframe in which the budget public 612
hearings required under s. 200.065 may be held. 613
5. The expected timeframe by which the municipality will 614
hold a budget workshop at which the council or commission will 615
perform the budget reduction exercise required by paragraph 616
(3)(b). 617
(b) The budget development calendar must be published on 618
the municipality's official website or the county's official 619
website, as applicable, on or before January 30 of each calendar 620
year. If the municipality does not operate an official website, 621
the municipality must, within a reasonable period of time as 622
established by the county or counties in which the municipality 623
is located, transmit the budget development calendar to the 624
manager or administrator of such county or counties who shall 625

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post the municipality's budget development calendar on the 626
county's website. However, the publication of the budget 627
development calendar may not serve as a basis for bringing any 628
civil or equitable action challenging the adoption of the 629
municipality's tentative or final budget pursuant to this 630
section or s. 200.065. 631
Section 8. Paragraph (d) of subsection (2) of section 632
212.055, Florida Statutes, is amended to read: 633
212.055 Discretionary sales surtaxes; legislative intent; 634
authorization and use of proceeds.—It is the legislative intent 635
that any authorization for imposition of a discretionary sales 636
surtax shall be published in the Florida Statutes as a 637
subsection of this section, irrespective of the duration of the 638
levy. Each enactment shall specify the types of counties 639
authorized to levy; the rate or rates which may be imposed; the 640
maximum length of time the surtax may be imposed, if any; the 641
procedure which must be followed to secure voter approval, if 642
required; the purpose for which the proceeds may be expended; 643
and such other requirements as the Legislature may provide. 644
Taxable transactions and administrative procedures shall be as 645
provided in s. 212.054. 646
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 647
(d) The proceeds of the surtax authorized by this 648
subsection and any accrued interest shall be expended by the 649
school district, within the county and municipalities within the 650

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county, or, in the case of a negotiated joint county agreement, 651
within another county, to finance, plan, and construct 652
infrastructure; to acquire any interest in land for public 653
recreation, conservation, or protection of natural resources or 654
to prevent or satisfy private property rights claims resulting 655
from limitations imposed by the designation of an area of 656
critical state concern; to provide loans, grants, or rebates to 657
residential or commercial property owners who make energy 658
efficiency improvements to their residential or commercial 659
property, if a local government ordinance authorizing such use 660
is approved by referendum; or to finance the closure of county-661
owned or municipally owned solid waste landfills that have been 662
closed or are required to be closed by order of the Department 663
of Environmental Protection. Any use of the proceeds or interest 664
for purposes of landfill closure before July 1, 1993, is 665
ratified. The proceeds and any interest may not be used for the 666
operational expenses of infrastructure, except that a county 667
that has a population of fewer than 75,000 and that is required 668
to close a landfill may use the proceeds or interest for long-669
term maintenance costs associated with landfill closure. 670
Counties, as defined in s. 125.011, and charter counties may, in 671
addition, use the proceeds or interest to retire or service 672
indebtedness incurred for bonds issued before July 1, 1987, for 673
infrastructure purposes, and for bonds subsequently issued to 674
refund such bonds. Any use of the proceeds or interest for 675

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purposes of retiring or servicing indebtedness incurred for 676
refunding bonds before July 1, 1999, is ratified. 677
1. For the purposes of this paragraph, the term 678
"infrastructure" means: 679
a. Any fixed capital expenditure or fixed capital outlay 680
associated with the construction, reconstruction, or improvement 681
of public facilities that have a life expectancy of 5 or more 682
years, any related land acquisition, land improvement, design, 683
and engineering costs, and all other professional and related 684
costs required to bring the public facilities into service. For 685
purposes of this sub-subparagraph, the term "public facilities" 686
means facilities as defined in s. 163.3164(43) s. 163.3164(41), 687
s. 163.3221(13), or s. 189.012(5), and includes facilities that 688
are necessary to carry out governmental purposes, including, but 689
not limited to, fire stations, general governmental office 690
buildings, and animal shelters, regardless of whether the 691
facilities are owned by the local taxing authority or another 692
governmental entity. 693
b. A fire department vehicle, an emergency medical service 694
vehicle, a sheriff's office vehicle, a police department 695
vehicle, or any other vehicle, and the equipment necessary to 696
outfit the vehicle for its official use or equipment that has a 697
life expectancy of at least 5 years. 698
c. Any expenditure for the construction, lease, or 699
maintenance of, or provision of utilities or security for, 700

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facilities, as defined in s. 29.008. 701
d. Any fixed capital expenditure or fixed capital outlay 702
associated with the improvement of private facilities that have 703
a life expectancy of 5 or more years and that the owner agrees 704
to make available for use on a temporary basis as needed by a 705
local government as a public emergency shelter or a staging area 706
for emergency response equipment during an emergency officially 707
declared by the state or by the local government under s. 708
252.38. Such improvements are limited to those necessary to 709
comply with current standards for public emergency evacuation 710
shelters. The owner must enter into a written contract with the 711
local government providing the improvement funding to make the 712
private facility available to the public for purposes of 713
emergency shelter at no cost to the local government for a 714
minimum of 10 years after completion of the improvement, with 715
the provision that the obligation will transfer to any 716
subsequent owner until the end of the minimum period. 717
e. Any land acquisition expenditure for a residential 718
housing project in which at least 30 percent of the units are 719
affordable to individuals or families whose total annual 720
household income does not exceed 120 percent of the area median 721
income adjusted for household size, if the land is owned by a 722
local government or by a special district that enters into a 723
written agreement with the local government to provide such 724
housing. The local government or special district may enter into 725

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a ground lease with a public or private person or entity for 726
nominal or other consideration for the construction of the 727
residential housing project on land acquired pursuant to this 728
sub-subparagraph. 729
f. Instructional technology used solely in a school 730
district's classrooms. As used in this sub-subparagraph, the 731
term "instructional technology" means an interactive device that 732
assists a teacher in instructing a class or a group of students 733
and includes the necessary hardware and software to operate the 734
interactive device. The term also includes support systems in 735
which an interactive device may mount and is not required to be 736
affixed to the facilities. 737
2. For the purposes of this paragraph, the term "energy 738
efficiency improvement" means any energy conservation and 739
efficiency improvement that reduces consumption through 740
conservation or a more efficient use of electricity, natural 741
gas, propane, or other forms of energy on the property, 742
including, but not limited to, air sealing; installation of 743
insulation; installation of energy-efficient heating, cooling, 744
or ventilation systems; installation of solar panels; building 745
modifications to increase the use of daylight or shade; 746
replacement of windows; installation of energy controls or 747
energy recovery systems; installation of electric vehicle 748
charging equipment; installation of systems for natural gas fuel 749
as defined in s. 206.9951; and installation of efficient 750

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lighting equipment. 751
3. Notwithstanding any other provision of this subsection, 752
a local government infrastructure surtax imposed or extended 753
after July 1, 1998, may allocate up to 15 percent of the surtax 754
proceeds for deposit into a trust fund within the county's 755
accounts created for the purpose of funding economic development 756
projects having a general public purpose of improving local 757
economies, including the funding of operational costs and 758
incentives related to economic development. The ballot statement 759
must indicate the intention to make an allocation under the 760
authority of this subparagraph. 761
4. Surtax revenues that are shared with eligible charter 762
schools pursuant to paragraph (c) shall be allocated among such 763
schools based on each school's proportionate share of total 764
school district capital outlay full-time equivalent enrollment 765
as adopted by the education estimating conference established in 766
s. 216.136. Surtax revenues must be expended by the charter 767
school in a manner consistent with the allowable uses provided 768
in s. 1013.62(4). All revenues and expenditures shall be 769
accounted for in a charter school's monthly or quarterly 770
financial statement pursuant to s. 1002.33(9). If a school's 771
charter is not renewed or is terminated and the school is 772
dissolved under the provisions of law under which the school was 773
organized, any unencumbered funds received under this paragraph 774
shall revert to the sponsor. 775

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Section 9. The Legislature finds and declares that this 776
act fulfills an important state interest. 777
Section 10. This act shall take effect January 1, 2027. 778