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Posted on: August 1, 2017

One-Penny Sales Surtax Guide

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The majority of voters in Palm Beach County approved the One-Penny Sales Surtax Referendum on November 8, 2016.

Surtax funds will be used by the County, Municipalities, and the School Board to finance, plan, construct, reconstruct, renovate and improve needed infrastructure such as buildings, equipment, roads, bridges, sidewalks, streetlights, signalization, parks, recreational facilities, drainage, wastewater facilities, and public safety vehicles and equipment.   

In accordance with the Surtax Inter-local Agreement, the Department of Revenue directly disburses shares of the total proceeds to the parties as follows:

  • School Board - 50%
  • Palm Beach County - 30%
  • Municipalities - 20%

The Ordinance requires participation in a Citizen Oversight Committee to provide for public review of expenditure of surtax proceeds and serve as advisory and reporting bodies for each entity.  The Village of Tequesta Council assigned the Village's Planning and Zoning Board with the extra task of serving as the Village's Citizen Oversight Committee.  

To learn more about the One-Penny Sales Surtax, review the Office of Inspector General's Insights: One-Penny Sales Surtax Guide or visit the Palm Beach County website.  

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