One-Cent Sales Surtax

On November 8, 2016, Palm Beach County voters approved a ballot issue to levy a One-Cent Infrastructure Sales Surtax to pay for the acquisition or improvements to public infrastructure.  Listed here are various documents regarding the use of the surtax.
Document Description
Countywide local government infrastructure sales surtax of one percent (1.0%) on all authorized taxable transactions occurring within Palm Beach County effective January 1, 2017.
Dissolution of the Budget Oversight Committee and establishment of the Budget Oversight Review Board (BORB) and provide additional powers and duties.
Budget Oversight Review Board Policies and Procedures The intention of the Policies and Procedures is to provide clarification to the members of the Board as to their purview, and to further satisfy the requirement of Section 7(b) of the County Ordinance.
Discretionary sales surtaxes; legislative intent; authorization and use of proceeds
City of Palm Beach Gardens Resolution 12, 2017
Adopted a formal policy and plan for the expenditure of the recently approved One-Cent Infrastructure Sales Surtax. The plan includes approval of the capital improvement projects to be funded with the new tax.
City of Palm Beach Gardens Resolution 14, 2017
Adopted the issuance of the not-to-exceed $30 million Public Improvement Bond Series 2017.
Amended budget for fiscal year 2016/2017 to record the issuance of the City of Palm Beach Gardens, Florida Public Improvement Bond, Series 2017, and projected One-Cent Infrastructure Sales Surtax revenue from January 1, 2017, through September 30, 2017.