On November 8, 2016, Palm Beach County voters approved a ballot initiative to levy a one-cent infrastructure sales surtax to pay for public infrastructure improvements. The collection was authorized under Florida Statutes, Section 212.055(2), effective beginning on January 1, 2017, and extending for ten years.   With the levy of one-cent sales surtax, it is projected that over this 10-year period that the County would benefit from an estimated $2.69 billion in infrastructure investments, repairs, renovations, and improvements.  The monies are apportioned appropriately among Palm Beach County, Palm Beach County School District, and thirty-nine local municipalities. Local municipalities are projected to receive 20% of the anticipated proceeds, resulting in $537.6 million. The largest recipient, the Palm Beach County School District, is projected to receive $1.345 billion.

This one-cent sales surtax funds may be used for local government infrastructure. The surtax differs from transactions subject to state sales tax in that the local-option sales tax base only applies to the first $5,000 of the purchase price of taxable personal property, while sales tax applies to the entire purchase price, regardless of the amount, pursuant to Florida Statutes, Section 212.054(b).  This surtax does not apply to certain groceries, medical products, and supplies, or other specified goods, as listed in Florida Statutes, Section 212.08.  This one-cent sales surtax can be utilized to fund public infrastructure facilities and allows local municipalities to provide safe, efficient, and uninterrupted provisions of essential public services, including buildings, equipment, technology and security, roads, bridges, sidewalks, streetlights, signalization, parks and recreation facilities, general government facilities, drainage, wastewater facilities, and public safety vehicles and equipment. Additionally, subsequent conversations revealed that the City Council desired that the surtax funds be utilized for startup capital to assist in funding a new municipal complex.  Also, Resolution 77-19 (Attachment A), which was adopted on September 16, 2019, stipulated criteria that established the composition and tenure of the board. More specifically, it allowed for the Mayor and each sitting City Council member to appoint one person to serve as a member of the Citizen’s Oversight Committee. It also designated a term of three years upon appointment unless removed before a three-year term expires.