Local Discretionary Sales Surtax



Funding transportation and infrastructure has become increasingly difficult in the past few years. Public revenues supportive of transportation improvements have declined. The Federal Highway Trust Fund, financed primarily by a tax on gasoline, is receiving less money annually based on a dated funding mechanism initially established in the 1970s. Furthermore, Congress has had to fill the funding gap in the Highway Trust Fund over the last couple of years, usually through short term infusions. This has created a funding scenario which is neither adequate or consistent. If the Broward region is to have a transportation system and the essence infrastructure to sustain its current residents and seasonal population, as well as attract business, the region will need to look inward for future funding.

Surtax Options

Florida Statute Section 212.055 provides two sales surtax (limited to the first $5,000 of any taxable item) options for funding transportation and infrastructure in the Broward region. Broward County has the option to levy either or a combination of the Charter County and Regional Transportation System Surtax or Local Government Infrastructure Surtax. Each option generates the same level of revenue, but allow the funds to be used for different purposes as illustrated in this Fact Sheet.


January 7, 2016 Broward MPO Local Surtax Subcommittee*
January 13, 2016 County Administrator Meeting
January 14, 2016 Broward MPO Local Surtax Subcommittee*
February 4, 2016

Broward MPO Local Surtax Subcommittee*

February 8, 2016 Hallandale Beach "Let's Talk Transportation*
February 11, 2016 Broward MPO Board Meeting
February 16, 2016 Broward County Commission Transportation Board Workshop
March 3, 2016 Broward MPO Local Surtax Subcommittee*
March 16, 2016 Joint Meeting of Broward MPO & Board of County Commissioners
May 31, 2016 Municipal Resolutions Due
June 20, 2016 File with Supervisor of Elections
November 8, 2016 Election Day

*Recording available upon request.

References & Resources

2015 Local Government Financial Information Handbook

Transportation Needs Spreadsheet - Updated 3/8/16

Summary: Discretionary Surtax Funding Plan (DRAFT) 
Full Text: Discretionary Surtax Funding Plan (DRAFT)*
*This document is still in draft stages and is subject to change. 

Fact Sheet - Broward MPO Roles & Responsibilities

For more information, please contact Gregory Stuart at (954) 876-0033 or stuartg@browardmpo.org.

For complaints, questions or concerns about civil rights or nondiscrimination; or for special requests under the Americans with Disabilities Act, please contact: Christopher Ryan, Public Information Officer/Title VI Coordinator at (954) 876-0036 or ryanc@browardmpo.org.