AD VALOREM TAXES MAY BE USED TO PROVIDE THE FOLLOWING: • General government services include legislative, judicial and administrative services. Legislative services are provided by the Board of County Commissioners. The judicial function includes costs associated with the local court system. Administrative services include such functions as budgeting, accounting, auditing, property appraisal, tax collecting, personnel, and purchasing services. • Public safety services provide for the security of persons and property within the County. Law enforcement, fire control, and emergency and disaster relief are examples of public safety services. • Physical environment services protect the County’s natural resources. Soil and water conservation, agriculture, forestry, and air quality management are examples of physical environment protection services. • Human services provide for the care, treatment, and control of human illness, injury, or handicap, and for the welfare of the community as a whole and its individuals. Social services, public health services, animal/mosquito control and community services are examples of human services. • Culture and recreation services provide cultural and recreational facilities and activities for the benefit of citizens and visitors. Libraries, parks, and recreation areas are some examples of culture and recreation services. INFRASTRUCTURE SURTAX 2023 Budget: $ 45,909,000 2023 Actual: $ 61,153,022 2024 Budget: $ 55,909,000 Legal Authorization: Florida Statutes, Section 212.054 and 212.055; County Ordinance 89‑040, as continued under County Ordinances 97‑083 as amended by 06‑016, 06‑065, 07‑074, 07‑087, 08‑107, 09‑046, 10‑058, 11‑052, 14‑025, 15‑009, 16‑054, 17‑043, 18‑040, and 89‑055. Description: The infrastructure surtax is a one‑percent surtax levied by the County. Twenty‑five percent of the tax proceeds are assigned to the School Board. The remaining proceeds are divided among the cities of Sarasota, Venice, North Port, the Town of Longboat Key, and the County based upon an interlocal agreement that allocates revenues using official population figures provided by the University of Florida. This tax is collected by the Florida Department of Revenue. The tax was initially approved by voter referendum on June 27, 1989 and was continued by voter referendum November 6, 2007, for a period commencing September 1, 2009, through December 31, 2024. Uses and Restrictions: The infrastructure sales surtax is pledged to pay the Infrastructure Sales Surtax Revenue Refunding Bonds 2014, 2015 and 2018. The tax may be used to finance, plan and construct infrastructure. Furthermore, the tax may be used to acquire land for public recreation, conservation, or the protection of natural resources. This tax is intended to relieve existing deficiencies in infrastructure and not to pay for new growth. A minimum of fifty percent of the County’s portion of the sales tax proceeds shall be allocated to roads and bridges (transportation), including such projects as replacement and rehabilitation; operations, safety and signalization improvements; roadway lighting; resurfacing; streetscaping; and sidewalks. TOURIST DEVELOPMENT TAX 2023 Budget: $ 31,920,000 2023 Actual: $ 50,014,010 2024 Budget: $ 44,850,000 Legal Authorization: Florida Statutes, Section 125.0104; County Ordinance 87‑134 as amended by 92‑019, 94‑098, 96‑071, 98‑095, 03‑046, 04‑032, 06‑061, 08‑026, 08‑101, 09‑038, 10‑012, 10‑049, 10‑076, 11‑040, 11‑048, 11‑063, 13‑014, 13‑027, 14‑039, 14‑051, 16‑001, 17‑025, 18‑035 and 22‑013. Description: In accordance with the statute, on September 2, 1986, the Board of County Commissioners established and appointed a Tourist Development Council (TDC). The TDC developed a plan which authorized restricted uses for the proposed tax. The initial tax was approved by voter referendum on September 6, 1988, and collection began November 1988. The initial rate of taxation was two percent and an increase of one percent became effective April 1, 1997. A second additional one percent tax became effective May 1, 2007; an increase of one‑half percent became effective May 1, 2010; a one‑half percent was added effective May 1, 2011; and a one percent increase was added effective October 1, 2022. As of October 1, 2022, the Tourist Development Tax in Sarasota County became six percent. The six percent tax is levied on all hotel rooms and other residential units which are rented for a period of six months or less. The tax is collected locally by the Tax Collector’s Office. Uses and Restrictions: Uses of this tax include financing beach re‑nourishment, improvement and maintenance; to 8 Consolidated Major Revenue & Debt Report 2023 2023 REVENUE
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