Local Government Finances

Florida Senate
-
2026

CS for CS for CS for SB 1566

By
the Committee on Rules; the Appropriations Committee on
Agriculture, Environment, and General Government; the Committee
on Community Affairs; and Senator DiCeglie

595-03389A-26 20261566c3
1 A bill to be entitled
2 An act relating to local government finances;
3 providing a short title; amending s. 129.03, F.S.;
4 revising the timeframe during which tentative budgets,
5 and the length of time for which final budgets, must
6 be posted on county websites; requiring the county to
7 hold a budget workshop for a specified purpose by a
8 certain date; requiring the county to post a certain
9 budget reduction exercise or link on its website;
10 requiring that tentative, adopted tentative, and final
11 budgets be posted on a county’s website; specifying
12 requirements for such posted budgets; deleting
13 obsolete language; requiring counties to prepare
14 certain quarterly compensation summaries; requiring
15 that such summaries be posted on a county website in a
16 certain format; requiring counties to publish budget
17 development calendars; specifying requirements for
18 such calendars; providing that such publication may
19 not serve as a basis for certain actions; amending s.
20 129.06, F.S.; revising the length of time for which a
21 public hearing for an amendment to a county budget
22 must be advertised; requiring that proposed amendments
23 be posted on the county’s website on a certain date;
24 revising the length of time for which adopted
25 amendments must remain on such website; amending s.
26 163.3164, F.S.; defining the terms “impact fee” and
27 “plan-based methodology”; amending s. 163.3180, F.S.;
28 authorizing a local government to adopt an alternative
29 transportation system that is mobility-plan and fee
30 based or that is not mobility-plan and fee-based,
31 including impact fees, under certain circumstances;
32 providing construction; prohibiting certain interlocal
33 agreements from extending beyond a specified date;
34 deleting an exception to an applicability provision
35 relating to concurrency; amending s. 163.31801, F.S.;
36 defining the term “extraordinary circumstances”;
37 specifying requirements applicable to local
38 governments and special districts for impact fees
39 adopted or increased after a specified date; requiring
40 that a demonstrated-need study use a plan-based
41 methodology for a certain purpose; requiring that
42 certain capacity standards be specified in a certain
43 impact fee study; requiring that a demonstrated-need
44 study be accompanied by a certain declaration;
45 requiring local governments, school districts, and
46 special districts to use localized data for a certain
47 purpose; prohibiting local governments, school
48 districts, and special districts from using certain
49 data for a specified purpose; prohibiting local
50 governments, school districts, and special districts
51 from including certain deductions in certain impact
52 fee increases and from increasing impact fee rates
53 beyond certain phase-in limitations by more than a
54 specified percentage within a certain timeframe;
55 providing procedures relating to impact fee payor
56 refunds and credits of impact fee overpayments;
57 providing legislative intent; prohibiting the use of
58 certain provisions as an admission against interest;
59 amending s. 166.241, F.S.; revising the timeframe
60 during which tentative budgets, and the length of time
61 for which final budgets, must be posted on municipal
62 or county websites, as applicable; requiring the
63 municipality to hold a budget workshop for a specified
64 purpose by a certain date; requiring the municipality
65 to post a certain budget reduction exercise or link on
66 its website or the county’s website, as applicable;
67 requiring that tentative, adopted tentative, and final
68 budgets be posted on a municipality’s website or the
69 county’s website, as applicable; specifying
70 requirements for such posted budgets; deleting
71 obsolete language; requiring that proposed amendments
72 be posted on a certain website on a certain date;
73 revising the length of time for which adopted
74 amendments must remain on such website; requiring
75 municipalities to prepare certain quarterly
76 compensation summaries; requiring that such summaries
77 be posted in a specified manner; requiring
78 municipalities to publish budget development calendars
79 in a specified manner; specifying requirements for
80 such calendars; providing that such publication may
81 not serve as a basis for certain actions; amending s.
82 212.055, F.S.; conforming a cross-reference; declaring
83 that the act fulfills an important state interest;
84 providing an effective date.
85
86 Be It Enacted by the Legislature of the State of Florida:
87
88 Section 1.
This act may be cited as the “Local Government

89
Financial Transparency and Accountability Act.”

90 Section 2. Present paragraph (d) of subsection (3) of
91 section 129.03, Florida Statutes, is redesignated as paragraph
92 (f) of that subsection, a new paragraph (d) and paragraphs (e),
93 (g), and (h) are added to subsection (3) of that section, and
94 paragraph (c) and present paragraph (d) of subsection (3) of
95 that section are amended, to read:
96 129.03 Preparation and adoption of budget.—
97 (3) The county budget officer, after tentatively
98 ascertaining the proposed fiscal policies of the board for the
99 next fiscal year, shall prepare and present to the board a
100 tentative budget for the next fiscal year for each of the funds
101 provided in this chapter, including all estimated receipts,
102 taxes to be levied, and balances expected to be brought forward
103 and all estimated expenditures, reserves, and balances to be
104 carried over at the end of the year.
105 (c) The board shall hold public hearings to adopt tentative
106 and final budgets pursuant to s. 200.065. The hearings shall be
107 primarily for the purpose of hearing requests and complaints
108 from the public regarding the budgets and the proposed tax
109 levies and for explaining the budget and any proposed or adopted
110 amendments. The tentative budget must be posted on the county’s
111 official website at least
5

2
days before the public hearing to
112 consider such budget and must remain on the website for at least
113 45 days. The final budget must be posted on the website within
114 30 days after adoption and must remain on the website for at
115 least
5

2
years. The tentative budgets, adopted tentative
116 budgets, and final budgets shall be filed in the office of the
117 county auditor as a public record. Sufficient reference in words
118 and figures to identify the particular transactions must be made
119 in the minutes of the board to record its actions with reference
120 to the budgets.
121
(d) The county
shall
hold a budget workshop at which the

122
board

shall
perform a budget reduction exercise, identifying

123
strategies to potentially reduce the ensuing fiscal year budget

124
by 10 percent in comparison to the current year budget without

125
compromising essential public services, such as law enforcement

126
or fire services, or legal obligations. The county
shall
post

127
such exercise on the county’s official website in a portable

128
document format or a similar electronically accessible form that

129
can
be downloaded and is independent of the original software

130
and hardware
used
to create the document, or a link to a

131
recording of the budget workshop. The budget reduction exercise

132
must
occur at least 14 days before final budget adoption.

133
(e)

Each tentative budget, adopted tentative budget, and

134
final budget must be posted on
the county’s official website
.

135
The budget
must
be posted in a portable document format or a

136
similar electronically accessible form that
can
be downloaded

137
and may be independent of the original software and hardware

138
used
to create the document. At a minimum, the posted budgets

139
must
include
all of
the following information for the proposed

140
fiscal year, the current fiscal year, and the preceding
4
fiscal

141
years:

142
1.

Budget overview and summary
,
including a narrative

143
analysis that also utilizes graphical illustrations to highlight

144
major points of emphasis and trends
.

145
2.

An overall countywide summary of revenue and

146
expenditures
.

147
3.

A summary of revenue and expenditures by fund
.

148
4.

A summary of expenses by department and division
.

149
5.

A summary of expenses by program or function
.

150
6.

A summary of expenses related to debt obligations
.

151
7.

A summary of expenses related to capital projects
.

152
8.

An organizational chart or staffing summary
.

153
9.

A summary and analysis of county reserves and fund

154
balances.

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

177
be included in the submission due by October 15, 2020, and each

178
annual submission thereafter.

179
(g)

Each county shall
prepare a quarterly summary of

180
compensation for all employees funded with appropriations from

181
the county
.

The summary must include job titles, names, and

182
salaries for each employee. The summary must be posted on
the

183
county
’s official
website in a portable document format or a

184
similar electronically accessible form that
can
be downloaded

185
and may be independent of the original software and hardware

186
used
to create the document.

187
(h)1.
Each county
shall
publish a budget development

188
calendar for the ensuing fiscal year. The calendar
must
list, to

189
the extent practicable,
all of
the following budget
-
related

190
events:

191
a
.

The expected timeframe for county agencies to submit

192
their proposed budget requests, including the name of the county

193
agency or county budget officer to whom such requests must be

194
submitted
.

195
b
.

The expected timeframe for constitutional county

196
officers listed in
s. 1(d),
Art
.
VIII of the
S
tate Constitution

197
to submit their tentative budgets to the board of county

198
commissioners under subsection (2)
.

199
c
.

The expected timeframe
in
which the county property

200
appraiser is expected to submit to the county budget officer his

201
or her estimate of total valuations against which taxes may be

202
levied as described in subsection (1)
.

203
d
.

An expected timeframe for holding any budget workshops

204
at which the board of county commissioners may discuss the

205
ensuing county budget, county agency funding requests, or the

206
budgets of constitutional county officers
.

207
e
.

The expected timeframe
in which
the budget public

208
hearings required under s. 200.065 may be held.

209
f.
The expected timeframe by which the county will hold a

210
budget workshop at which the board of county commissioners will

211
perform the budget reduction exercise required by paragraph (d).

212
2.

The budget development calendar
must
be published on the

213
county’s website on or before January 30 of each calendar year.

214
However, the publication of the budget development calendar may

215
not
serve as
a basis for bringing any civil or equitable action

216
challenging the adoption of a county’s tentative or final

217
budgets pursuant to s. 129.01 or s. 200.065
.

218 Section 3. Paragraph (f) of subsection (2) of section
219 129.06, Florida Statutes, is amended to read:
220 129.06 Execution and amendment of budget.—
221 (2) The board at any time within a fiscal year may amend a
222 budget for that year, and may within the first 60 days of a
223 fiscal year amend the budget for the prior fiscal year, as
224 follows:
225 (f) Unless otherwise prohibited by law, if an amendment to
226 a budget is required for a purpose not specifically authorized
227 in paragraphs (a)-(e), the amendment may be authorized by
228 resolution or ordinance of the board of county commissioners
229 adopted following a public hearing.
230 1. The public hearing must be advertised at least
2 days,

231
but not more than
5 days
,
before the date of the hearing. The
232 advertisement must appear in a newspaper of paid general
233 circulation and must identify the name of the taxing authority,
234 the date, place, and time of the hearing, and the purpose of the
235 hearing. The advertisement must also identify each budgetary
236 fund to be amended, the source of the funds, the use of the
237 funds, and the total amount of each fund’s appropriations.
238 2.
The proposed amendment must be posted
on
the
county’s

239
official website 5 days before the adoption of the amendment.
If
240 the board amends the budget pursuant to this paragraph, the
241 adopted amendment
must be posted on the county’s official

242
website within 5 days after adoption and
must remain on the
243 website for at least
5

2
years.
244 Section 4. Present subsections (22) through (38) and (39)
245 through (54) of section 163.3164, Florida Statutes, are
246 redesignated as subsections (23) through (39) and (41) through
247 (56), respectively, and new subsections (22) and (40) are added
248 to that section, to read:
249 163.3164 Community Planning Act; definitions.—As used in
250 this act:
251
(22)
“Impact fee” means a one-time charge imposed by a

252
local government on new development to fund the capital costs of

253
public infrastructure needed to serve that development.

254
(40)
“Plan-based methodology” means a study methodology

255
that uses the most recent and localized data to project growth

256
within a jurisdiction over a 10-year period, anticipate capacity

257
impacts on relevant systems which will be created by the

258
projected growth, and establish a list of capital projects to be

259
constructed or purchased in a defined time period to mitigate

260
the anticipated capacity impacts as part of a new or updated

261
impact fee study. The capital projects identified in a county or

262
municipal impact fee study and any necessary interlocal

263
agreement must comport with the requirements of s.

264
163.3177(6)(h).

265 Section 5. Paragraphs (i) and (j) of subsection (5) of
266 section 163.3180, Florida Statutes, are amended to read:
267 163.3180 Concurrency.—
268 (5)
269 (i) If a local government elects to repeal transportation
270 concurrency, the local government may adopt an alternative
271 transportation system that is mobility-plan and fee-based or an
272 alternative transportation system that is not mobility-plan and
273 fee-based
, including impact fees
. The local government may not
274 use an alternative transportation system to deny, time, or phase
275 an application for site plan approval, plat approval, final
276 subdivision approval, building permits, or the functional
277 equivalent of such approvals provided that the developer agrees
278 to pay for the development’s identified transportation impacts
279 via the funding mechanism implemented by the local government.
280 The revenue from the funding mechanism used in the alternative
281 transportation system must be used to implement the needs of the
282 local government’s plan which serves as the basis for the fee
283 imposed. An alternative transportation system must comply with
284 s. 163.31801 governing impact fees. An alternative
285 transportation system may not impose upon new development any
286 responsibility for funding an existing transportation deficiency
287 as defined in paragraph (h).
This
section
does not
require a

288
local government to adopt a mobility fee in lieu of an impact

289
fee for transportation.

290 (j)1. If a county and municipality charge the developer of
291 a new development or redevelopment a fee for transportation
292 capacity impacts, the county and municipality must create and
293 execute an interlocal agreement to coordinate the mitigation of
294 their respective transportation capacity impacts.
295 2. The interlocal agreement must, at a minimum:
296 a. Ensure that any new development or redevelopment is not
297 charged twice for the same transportation capacity impacts.
298 b. Establish a plan-based methodology for determining the
299 legally permissible fee to be charged to a new development or
300 redevelopment.
301 c. Require the county or municipality issuing the building
302 permit to collect the fee, unless agreed to otherwise.
303 d. Provide a method for the proportionate distribution of
304 the revenue collected by the county or municipality to address
305 the transportation capacity impacts of a new development or
306 redevelopment, or provide a method of assigning responsibility
307 for the mitigation of the transportation capacity impacts
308 belonging to the county and the municipality.
309 3. By October 1, 2025, if an interlocal agreement is not
310 executed pursuant to this paragraph:
311 a. The fee charged to a new development or redevelopment
312 shall be based on the transportation capacity impacts
313 apportioned to the county and municipality as identified in the
314 developer’s traffic impact study or the mobility plan adopted by
315 the county or municipality.
316 b. The developer shall receive a 10 percent reduction in
317 the total fee calculated pursuant to sub-subparagraph a.
318 c. The county or municipality issuing the building permit
319 must collect the fee charged pursuant to sub-subparagraphs a.
320 and b. and distribute the proceeds of such fee to the county and
321 municipality within 60 days after the developer’s payment.
322 4. This paragraph does not apply to:
323 a. A county as defined in s. 125.011(1).
324 b. A county or municipality that has entered into, or
325 otherwise updated, an existing interlocal agreement, as of
326 October 1, 2024, to coordinate the mitigation of transportation
327 impacts. However, if such existing interlocal agreement is
328 terminated, the affected county and municipality that have
329 entered into the agreement
are

shall be
subject to the
330 requirements of this paragraph
. An interlocal agreement entered

331
into before October 1, 2024, may not extend beyond October 1,

332
2031

unless the county and municipality mutually agree to extend

333
the existing interlocal agreement before the expiration of the

334
agreement
.
335 Section 6. Present paragraphs (a) and (b) of subsection (3)
336 of section 163.31801, Florida Statutes, are redesignated as
337 paragraphs (b) and (c), respectively, a new paragraph (a) is
338 added to that subsection, subsection (15) is added to that
339 section, and subsection (4) and paragraph (g) of subsection (6)
340 of that section are amended, to read:
341 163.31801 Impact fees; short title; intent; minimum
342 requirements; audits; challenges.—
343 (3) For purposes of this section, the term:
344
(a)
“Extraordinary circumstances” means m
easurable effects

345
of development
which
will require mitigation by the affected

346
local government
, school district, or special district

and which

347
exceed the total of the current adopted impact fee amount
and

348
any increase as provided in paragraphs (6)(c), (d),
and
(e) in

349
less than
4
years.

350 (4)
For impact fees adopted or
increased
after July 1,

351
2026,
at a minimum, each local government that adopts and
352 collects an impact fee by ordinance and each special district
353 that adopts, collects, and administers an impact fee by
354 resolution must:
355 (a) Ensure that the calculation of the impact fee is based
356 on a
demonstrated-need
study
that is plan-based and uses

using

357 the most recent and localized data available within 4 years of
358 the current impact fee update. The new study must be adopted by
359 the local government within 12 months of the initiation of the
360 new impact fee study if the local government increases the
361 impact fee.
362 (b) Provide for accounting and reporting of impact fee
363 collections and expenditures and account for the revenues and
364 expenditures of such impact fee in a separate accounting fund.
365 (c) Limit administrative charges for the collection of
366 impact fees to actual costs.
367 (d) Provide notice at least 90 days before the effective
368 date of an ordinance or resolution imposing a new or increased
369 impact fee. A local government is not required to wait 90 days
370 to decrease, suspend, or eliminate an impact fee. Unless the
371 result is to reduce the total mitigation costs or impact fees
372 imposed on an applicant, new or increased impact fees may not
373 apply to current or pending permit applications submitted before
374 the effective date of a new or increased impact fee.
375 (e) Ensure that collection of the impact fee may not be
376 required to occur earlier than the date of issuance of the
377 building permit for the property that is subject to the fee.
378 (f) Ensure that the impact fee is proportional and
379 reasonably connected to, or has a rational nexus with, the need
380 for additional capital facilities and the increased impact
381 generated by the new residential or commercial construction.
382 (g) Ensure that the impact fee is proportional and
383 reasonably connected to, or has a rational nexus with, the
384 expenditures of the funds collected and the benefits accruing to
385 the new residential or nonresidential construction.
386 (h) Specifically earmark funds collected under the impact
387 fee for use in acquiring, constructing, or improving capital
388 facilities to benefit new users.
389 (i) Ensure that revenues generated by the impact fee are
390 not used, in whole or in part, to pay existing debt or for
391 previously approved projects unless the expenditure is
392 reasonably connected to, or has a rational nexus with, the
393 increased impact generated by the new residential or
394 nonresidential construction.
395 (6) A local government, school district, or special
396 district may increase an impact fee only as provided in this
397 subsection.
398 (g)1. A local government, school district, or special
399 district may increase an impact fee rate beyond the phase-in
400 limitations established under paragraph (b), paragraph (c),
401 paragraph (d), or paragraph (e) by establishing the need for
402 such increase in full compliance with the requirements of
403 subsection (4), provided the following criteria are met:
404 a. A demonstrated-need study
using a plan-based methodology

405
which justifies

justifying
any increase in excess of those
406 authorized in paragraph (b), paragraph (c), paragraph (d), or
407 paragraph (e) has been completed within the 12 months before the
408 adoption of the impact fee increase and expressly demonstrates
409 the extraordinary circumstances necessitating the need to exceed
410 the phase-in limitations.
The capacity standards used to support

411
the existence of such extraordinary circumstances must be

412
specified in the impact fee study adopted under paragraph

413
(4)(a). The
demonstrated-need study
must be accompanied by a

414
declaration stating how and the timeframe during which the

415
proposed impact fee
increase
will be used to construct or

416
purchase the
improvements necessary to increase capacity
.
The

417
local government, school district, or special district
must
use

418
localized data reflecting differences in costs and modality of

419
projects between urban, emerging urban
,
and rural area
s
,
as

420
applicable
within the study area
,

to project the
anticipated

421
growth or capacity
impacts

that underlie the extraordinary

422
circumstances necessitating the impact fee increase
.

423 b. The local government jurisdiction has held at least two
424 publicly noticed workshops dedicated to the extraordinary
425 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 district

435 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. I
ncrease 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
(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.
T
he

460
impact fee payor has 30 days
a
fter 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 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
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
(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 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 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
(1
1
)

Each municipality shall prepare a quarterly summary of

582
compensation for all employees funded with appropriations from

583
the municipality. The summary
must
include job titles, names,

584
and salaries for each employee. The summary
must
be posted on

585
the municipality
’s official website
or the county’s official

586
website, as applicable, in a portable document format or a

587
similar electronically accessible form that
can
be downloaded

588
and may be independent of the original software and hardware

589
used
to create the document. If the municipality does not

590
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
(1
2
)(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
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
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 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 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 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 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 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 Section 9.
The Legislature finds and declares that this act

776
fulfills an important state interest.

777 Section 10. This act shall take effect January 1, 2027.