Florida HB 1077: Open and Expired Building Permits

Bill Text

CS/HB 1077 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1077-01-c1
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to funding for body cameras; amending 2
s. 212.055, F.S.; revising the definition of 3
"infrastructure" to include body cameras in certain 4
circumstances; providing applicability; providing an 5
effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
9
Section 1. Paragraph (d) of subsection (2) of section 10
212.055, Florida Statutes, is amended to read: 11
212.055 Discretionary sales surtaxes; legislative intent; 12
authorization and use of proceeds.—It is the legislative intent 13
that any authorization for imposition of a discretionary sales 14
surtax shall be published in the Florida Statutes as a 15
subsection of this section, irrespective of the duration of the 16
levy. Each enactment shall specify the types of counties 17
authorized to levy; the rate or rates which may be imposed; the 18
maximum length of time the surtax may be imposed, if any; the 19
procedure which must be followed to secure voter approval, if 20
required; the purpose for which the proceeds may be expended; 21
and such other requirements as the Legislature may provide. 22
Taxable transactions and administrative procedures shall be as 23
provided in s. 212.054. 24
(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.— 25

CS/HB 1077 2026

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

(d) The proceeds of the surtax authorized by this 26
subsection and any accrued interest shall be expended by the 27
school district, within the county and municipalities within the 28
county, or, in the case of a negotiated joint county agreement, 29
within another county, to finance, plan, and construct 30
infrastructure; to acquire any interest in land for public 31
recreation, conservation, or protection of natural resources or 32
to prevent or satisfy private property rights claims resulting 33
from limitations imposed by the designation of an area of 34
critical state concern; to provide loans, grants, or rebates to 35
residential or commercial property owners who make energy 36
efficiency improvements to their residential or commercial 37
property, if a local government ordinance authorizing such use 38
is approved by referendum; or to finance the closure of county-39
owned or municipally owned solid waste landfills that have been 40
closed or are required to be closed by order of the Department 41
of Environmental Protection. Any use of the proceeds or interest 42
for purposes of landfill closure before July 1, 1993, is 43
ratified. The proceeds and any interest may not be used for the 44
operational expenses of infrastructure, except that a county 45
that has a population of fewer than 75,000 and that is required 46
to close a landfill may use the proceeds or interest for long-47
term maintenance costs associated with landfill closure. 48
Counties, as defined in s. 125.011, and charter counties may, in 49
addition, use the proceeds or interest to retire or service 50

CS/HB 1077 2026

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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

indebtedness incurred for bonds issued before July 1, 1987, for 51
infrastructure purposes, and for bonds subsequently issued to 52
refund such bonds. Any use of the proceeds or interest for 53
purposes of retiring or servicing indebtedness incurred for 54
refunding bonds before July 1, 1999, is ratified. 55
1. For the purposes of this paragraph, the term 56
"infrastructure" means: 57
a. Any fixed capital expenditure or fixed capital outlay 58
associated with the construction, reconstruction, or improvement 59
of public facilities that have a life expectancy of 5 or more 60
years, any related land acquisition, land improvement, design, 61
and engineering costs, and all other professional and related 62
costs required to bring the public facilities into service. For 63
purposes of this sub-subparagraph, the term "public facilities" 64
means facilities as defined in s. 163.3164(41), s. 163.3221(13), 65
or s. 189.012(5), and includes facilities that are necessary to 66
carry out governmental purposes, including, but not limited to, 67
fire stations, general governmental office buildings, and animal 68
shelters, regardless of whether the facilities are owned by the 69
local taxing authority or another governmental entity. 70
b. A fire department vehicle, an emergency medical service 71
vehicle, a sheriff's office vehicle, a police department 72
vehicle, or any other vehicle, and the equipment necessary to 73
outfit the vehicle for its official use or equipment that has a 74
life expectancy of at least 5 years. 75

CS/HB 1077 2026

CODING: Words stricken are deletions; words underlined are