HomeMy WebLinkAboutCity of Tamarac Resolution R-2016-063Temp Reso # 12809
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June 20, 2016
CITY OF TAMARAC
RESOLUTION R-2016-63
A RESOLUTION OF THE CITY OF TAMARAC, BROWARD COUNTY,
FLORIDA, RESCINDING RESOLUTION NO. 2016-33 RELATING TO
THE IMPOSITION OF A ONE CENT INFRASTRUCTURE SALES
SURTAX UPON VOTER APPROVAL; APPROVING A COMPROMISE
SALES SURTAXES PROPOSAL BETWEEN THE PARTICIPATING
BROWARD MUNICIPALITIES AND BROWARD COUNTY;
AUTHORIZING THE APPROPRIATE CITY OFFICIALS TO EXECUTE
THE TRANSPORTATION SYSTEM AND INFRASTRUCTURE
SURTAXES INTERLOCAL AGREEMENT, ATTACHED AS EXHIBIT
"A" AND INCORPORATED HEREIN; SUPPORTING THE COUNTY'S
PLACEMENT OF A 30 YEAR ONE HALF -CENT INFRASTRUCTURE
SALES SURTAX AND A 30 YEAR ONE-HALF CENT COUNTYWIDE
TRANSPORTATION SYSTEM SALES SURTAX ON THE NOVEMBER 8,
2016 GENERAL ELECTION BALLOT IN ACCORDANCE WITH THE
SURTAXES INTERLOCAL AGREEMENT AND SECTION 212.055,
FLORIDA STATUTES; PROVIDING FOR DISTRIBUTION OF THIS
RESOLUTION; PROVIDING FOR SEVERABILITY; PROVIDING FOR
CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Section 212.055(2), Florida Statutes, authorizes the levy of a local
government infrastructure sales surtax of 0.5% or 1% upon transactions occurring within Broward
County that are taxable pursuant to Chapter 212, Florida Statutes, subject to approval by a majority
of those voting in a referendum election; and
WHEREAS, in order to address urgent local government infrastructure needs, the City of
Tamarac adopted Resolution No. 2016-33, (the "Municipal Surtax Resolution") which imposed a
1% Local Government Infrastructure Sales Surtax subject to voter approval, and directed the
Supervisor of Elections of Broward County to place the ballot language set forth in the
Municipal Surtax Resolution on the November 8, 2016 general election ballot; and
WHEREAS, the governing bodies of municipalities representing over 94% of the
County's population voted to approve similar uniform resolutions to place on the November 8, 2016
ballot, for consideration by the countywide electorate, a proposed infrastructure surtax levy of 1%
utilizing the ballot language set forth in the Municipal Surtax Resolution (the "Initial Municipal
Ballot Proposal"); and
WHEREAS, Section 212.055(1), Florida Statutes, authorizes the County to levy a Charter
County and Regional Transportation System sales surtax of up to 1% upon transactions occurring
within Broward County that are taxable pursuant to Chapter 212, Florida Statutes, also subject to
approval by a majority of those voting in a referendum election; and
WHEREAS, on May 24, 2016, the County Commission voted to place on the November 8,
2016 ballot, for consideration by the countywide electorate, a proposed transportation surtax levy of
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Temp Reso #12809
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0.75% (the "Initial County Ballot Proposal"); and June 20, 2016
WHEREAS, a concern has been raised that the combined potential levy of 1.75% may be
perceived by interested stakeholders and the electorate as collectively more than required to
presently address the most urgent transportation and infrastructure needs, thereby increasing the risk
that the countywide electorate will reject the proposed levies, which would prevent the Broward
municipalities and the County from adequately addressing the community's critical transportation
and infrastructure needs; and
WHEREAS, in the spirit of compromise and collaboration, and to increase the likelihood
that the countywide electorate will approve of the proposed levies, the City of Tamarac and the
County have agreed to a proposal to modify the initially -proposed tax levies reducing each proposed
levy to 0.5% so that the combined proposed levy is 1 % instead of 1.75% (the "Compromise
Proposal"); and
WHEREAS, the Broward municipalities and the County have negotiated a
Transportation System and Infrastructure Surtaxes Interlocal Agreement, attached as Exhibit
"A", which includes agreed upon ballot language for both .5% surtaxes and provides for the
terms, conditions and implementation of the Compromise Proposal (the "Surtaxes Interlocal
Agreement"); and
WHEREAS, in accordance with the Surtaxes Interlocal Agreement, the 0.5% levies and a
brief general description of planned projects will be placed on the November 8, 2016 countywide
election ballot (the "Ballot Measures"), and the Borwad municipalities and the County have pledged
to work to educate the electorate on the importance of the Ballot Measures; and
WHEREAS, the Surtaxes Interlocal Agreement provides for an independent
Transportation and Infrastructure Surtax Oversight Board to be established to review proposed
projects for consistency with applicable law and the Surtaxes Interlocal Agreement; and
WHEREAS, the City Commission desires to rescind the Initial Municipal Ballot
Proposal, support the Compromise Proposal and approve and authorize the appropriate City
officials to execute the Surtaxes Interlocal Agreement.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF TAMARAC THAT:
Section 1. Legislative Findings/Recitals. The above recitals are hereby adopted
by the City of Tamarac as its legislative findings relative to the subjects and matters set
forth in this Resolution.
Section 2. Rescission of Initial Municipal Ballot Proposal. The City hereby
rescinds the Municipal Surtax Resolution (Resolution No. 2016-33), which imposed a 1% Local
Government Infrastructure Surtax subject to voter approval, and directed the Broward County
Supervisor of Election to place the 1 % Infrastructure Surtax on the November 8, 2016 ballot in
accordance with the Initial Municipal Ballot Proposal.
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Temp Reso #12809
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June 20, 2016
Section 3. Approval of Compromise Proposal. The City hereby approves the
Compromise Proposal and supports the County's placement of a .5% Local Government
Infrastructure Surtax and .5% Countywide Transportation System Surtax on the November 8,
2016 ballot in accordance with the Surtaxes Interlocal Agreement, attached as Exhibit "A".
Section 4. Approval of Surtaxes Interlocal Agreement. The Surtaxes Interlocal
Agreement between the Broward municipalities and the County, attached as Exhibit "A", is
hereby approved.
Section 5. Authorization to Execute Surtaxes Interlocal Agreement. The
appropriate City officials are authorized to execute the Surtaxes Interlocal Agreement, attached
as Exhibit "A", together with such non -substantive changes as are acceptable to the City
Manager and approved as to form and legal sufficiency by the City Attorney.
Section 6. Pledge of Support. To the fullest extent permissible under Florida law,
the City pledges to publicly support the Compromise Proposal and both Ballot Measures in
accordance with the terms of the Surtaxes Interlocal Agreement.
Section 7. Distribution of Resolution. The City Clerk is directed to distribute this
Resolution to the Board of County Commissioners for Broward County, the Broward County
Supervisor of Elections and the Broward County Attorney's Office.
Section 8. Implementing Actions. The City Manager and the City Attorney are
hereby authorized to take any actions necessary to implement the aims of this Resolution.
Section 9. Severability. If any provision of this Resolution or the application
thereof to any person or circumstance is held invalid, it is the intent of the City Commission
that such invalidity shall not affect other provisions or applications of the Resolution which
can be given effect without the invalid provision or application and, to this end, the
provisions of this Resolution are declared severable.
Section 10. Conflicts. All resolutions or parts of resolutions in conflict with any of
the provisions of this Resolution are hereby repealed.
Section 11. Effectiveness and Effective Date. This Resolution shall take effect
immediately upon approval of the Surtaxes Interlocal Agreement by the County and the
governing bodies of the municipalities representing at least a majority of the population of
Broward County; provided however that if the Surtaxes Interlocal Agreement is not approved by
the County and the governing bodies of the municipalities representing at least a majority of the
population of Broward County by the end of the day on June 24, 2016, this Resolution shall be
void and of no force or effect.
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Temp Reso # 12809
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June 20, 2016
PASSED AND ADOPTED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA
THIS r2W DAY OF �Cl 2016.
ATTEST:
PATRICIA TEUFEL, C
CITY CLERK
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I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO FORM:
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SAMUEL S. GOREN
CITY ATTORNEY
CITY OF TAMARAC FLORIDA
4, 4il"'.1
H R Y DRESSLER, MAYOR
RECORD OF COMMISSION VOTE:
MAYOR DRESSLER
DIST 1: COMM. BUSHNELL
DIST 2: COMM. GOMEZ
DIST 3: V/M GLASSER
DIST 4: COMM. PLACKO
(00136592.1 2704-0501640) Page 4 of 4
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TRANSPORTATION SYSTEM AND INFRASTRUCTURE SURTAXES
INTERLOCAL AGREEMENT
This Transportation System and Infrastructure Surtaxes Interlocal Agreement (the "Agreement")
is entered into by and between Broward County, a political subdivision of the State of Florida (the
"County"), and the municipalities that formally approve this Agreement consistent with its
provisions and execute and return to the County a signature page bearing the above legend, each
of which is a municipal corporation within Broward County and existing under the laws of the
State of Florida (the "Municipalities").
Recitals
A. Section 212.055(1), Florida Statutes, authorizes the County to levy a discretionary sales surtax
of up to 1% for transportation system purposes, subject to approval by a majority of those voting in a
referendum election.
B. Section 212.055(2), Florida Statutes, authorizes the levy of a discretionary sales surtax of
0.5% or 1% for local government infrastructure purposes, also subject to approval by a majority of
those voting in a referendum election.
C. Because of the urgent need for transportation system improvements, on May 24, 2016, the
County Commission voted to place on the November 8, 2016, ballot, for consideration by the
countywide electorate, a proposed transportation surtax levy of 0.75% (the "Initial County Ballot
Proposal").
D. Because of urgent local government infrastructure needs, municipalities representing a
majority of the County's population voted to place on the November 8, 2016, ballot, for consideration
by the countywide electorate, a proposed infrastructure surtax levy of 1% (the "Initial Municipal
Ballot Proposal").
E. The County Commission and the governing bodies of the Municipalities have determined that
the combined potential levy of 1.75% may be perceived by interested stakeholders and the electorate
as collectively more than required to presently address the most urgent transportation and
infrastructure needs, thereby increasing the risk that the countywide electorate will reject the proposed
levies, which would prevent the County and Municipalities from adequately addressing the
community's critical transportation and infrastructure needs.
F. In the spirit of compromise and collaboration, and to increase the likelihood that the
countywide electorate will approve of the proposed levies, the County and the Municipalities,
working together to protect the health, safety, and welfare of their residents and visitors, have agreed
to modify the initially -proposed tax levies, including by reducing each levy to 0.5% so that the
combined proposed levy is 1% instead of 1.75%.
G. Such levies and a brief description of planned projects will be placed on the November 8,
2016, countywide election ballot (the "Ballot Measures"), and the County and Municipalities have
pledged to work to educate the electorate on the importance of the Ballot Measures.
H. The County Commission enters into this Agreement after having made the following
findings:
Without a dedication of substantial new revenues, the existing transit system will
not be sustainable, alternative modes of transportation will not be realized, and
traffic congestion will continue to worsen;
2. The ten-year Transportation Development Plan approved by the County
Commission on October 27, 2015, and presented to the Broward Metropolitan
Planning Organization ("MPO") on September 10, 2015, identifies that the
County's transit system will be substantially underfunded by 2025, despite the
current dedication of substantial ad valorem tax revenues to subsidize transit
operations. This is caused in part by expected diminishment in gas tax revenues,
which have traditionally substantially contributed to the County's transit
operations;
3. The proposed transportation surtax would further the County Commission's 2016-
2020 Strategic Plan, the County Commission's declared value of "cooperatively
delivering an efficient and accessible regional intermodal transportation network,"
and the County Commission's goal to "develop, market and achieve passage of a
transit surtax to support a variety of long-term, regional transit and infrastructural
needs";
4. The proposed transportation surtax would enable the advancement of transportation
and premium transit projects presently identified in the MPO's Commitment 2040
Plan and the current five-year Transportation Improvement Program, and would
provide funding for roadway capital investment projects that would improve safety,
reduce congestion, and advance multimodal mobility options for residents and
visitors, which projects are currently infeasible due to a lack of dedicated revenue
for operations and maintenance; and
Critically, the proposed transportation surtax would provide a dedicated funding
source that would enable the County to leverage revenues contributed by residents
and visitors to obtain federal transportation grants available only to grant applicants
that can demonstrate the financial resources to build, operate, and maintain, through
their useful lives, major transportation projects, thereby bringing back to Broward
County more of the tax dollars paid by local residents and business that would have
otherwise been allocated to other counties and states. The proposed surtax would
enable the County to compete directly for, and work collaboratively with other
governmental and private partners to acquire, certain discretionary state and federal
funding opportunities to advance the mobility goals of the region.
I. The Municipalities, through their governing bodies, enter into this Agreement after having
made the following findings:
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The Municipalities are presently without sufficient revenues to adequately fund the
infrastructure needs within the County and are without sufficient fiscal resources to
adequately fund infrastructure and equipment to address transportation, mobility,
and safety needs to benefit the local economy and the citizens of Broward County
and the Municipalities;
2. The provision of adequate and efficient infrastructure facilities upon which the
public depends on a day to day basis is a matter of great public concern to the
citizens of Broward County and the Municipalities; and
The moneys received from the infrastructure surtax may be utilized to finance, plan,
construct, renovate and improve needed infrastructure, provide public safety
vehicles, equipment and infrastructure, acquire land for public recreation,
conservation or the protection of natural resources, improve infrastructure to
address transportation and safety needs to benefit the local economy and the
citizens of Broward County and of the Municipalities within Broward County, and
such infrastructure projects will be for the use and benefit of the citizens of Broward
County and of the Municipalities.
J. To provide for enhanced accountability, objectivity, transparency, and efficiency in the
expenditure of surtax proceeds, the parties desire that an independent Transportation and
Infrastructure Surtax Oversight Board be established to review proposed projects for consistency
with applicable law and this Agreement.
NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which
are hereby acknowledged, the County and Municipalities agree as follows:
Agreement
I. Recitals. The above -stated recitals are true and correct and are incorporated herein by this
reference.
II. Condition Precedent to Effectiveness of Agreement. This Agreement shall be effective
only if the following occur before noon on June 24, 2016 (the parties agree that the County may
unilaterally extend this deadline if the Broward County Supervisor of Elections ("SOE") confirms
in writing prior to that time that the deadline for withdrawing the Initial County Ballot Proposal
and Initial Municipal Ballot Proposal, and deadline for submitting the new Ballot Measures, is
later than noon on June 24, 2016):
A. Municipalities representing more than fifty percent (50%) of the County's total
population have taken formal action to approve this Agreement, which includes the
Ballot Measures;
B. Municipalities representing more than fifty percent (50%) of the County's total
population have taken formal action to irrevocably withdraw their prior direction
to the SOE to place the Initial Municipal Ballot Proposal on the November 8, 2016,
general election ballot; and
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C. Documentation confirming that the above two requirements have been met is
emailed to the Broward County Attorney and SOE.
III. Ballot Measures. The terms of this Agreement shall be interpreted and implemented in
accordance with the Ballot Measures, which are attached hereto as Exhibit 1. Once this Agreement
becomes effective (as provided above), the Ballot Measures shall be timely forwarded by the
County to the SOE for placement on the November 8, 2016, general election ballot. No other
ballot measure regarding either of these surtaxes, or any other surtax, shall be placed on the ballot
by any party hereto; however, any party may place other measures on the ballot that are unrelated
to either surtax or to projects to be funded thereby. Concurrently with forwarding the Ballot
Measures to the SOE, the County shall withdraw its direction to the SOE to place the Initial County
Ballot Proposal on the November 8, 2016, general election ballot.
IV. Entitlement to Surtax Proceeds.
A. All transportation surtax proceeds remitted by the Florida Department of Revenue
("FDOR") as required by law (less any administrative or other costs lawfully
deducted by FDOR) are hereby defined as the "Transportation Surtax Proceeds."
All infrastructure surtax proceeds remitted by FDOR as required by law (less any
administrative or other costs lawfully deducted by FDOR) are hereby defined as
the "Infrastructure Surtax Proceeds." Transportation Surtax Proceeds and
Infrastructure Surtax Proceeds may be collectively referred to as "Surtax Proceeds."
B. Throughout the term of this Agreement, the County shall be entitled to receive
directly from FDOR one hundred percent (100%) of the Transportation Surtax
Proceeds, and shall be entitled to receive the percentage of Infrastructure Surtax
Proceeds allocated to the unincorporated area based on the population calculation
referenced below.
C. The Municipalities that have joined this Agreement (including the unincorporated
area) shall collectively be entitled to receive directly from FDOR one hundred
percent (100%) of the Infrastructure Surtax Proceeds that were paid by taxpayers
through December 31, 2036 (some of which will be remitted by FDOR in the first
calendar quarter of 2037). Infrastructure Surtax Proceeds paid by taxpayers from
January 1, 2037, through December 31, 2046, shall be allocated as follows: The
Municipalities that have joined this Agreement (including the unincorporated area)
shall collectively be entitled to receive directly from FDOR sixty percent (60%) of
such Infrastructure Surtax Proceeds, and the County shall be entitled to receive
directly from FDOR forty percent (40%) of such Infrastructure Surtax Proceeds.
D. All Municipalities that have joined this Agreement (and have not withdrawn from
participation in this Agreement) shall be entitled to receive distributions of their
pro rata shares of the Infrastructure Surtax Proceeds (as allocated in the preceding
paragraph), based on the population calculation as provided below. A municipality
shall be deemed to have joined the Agreement as of the date it provides to the
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County a copy of a validly -executed signature page and a copy of a resolution
documenting that the municipality has taken formal action to join the Agreement.
E. For purposes of calculating each Municipality's and the County's (on behalf of the
unincorporated area) pro rata share of Infrastructure Surtax Proceeds, population
figures and percentages shall be adjusted annually based on the figures contained
in the document referred to as the "Florida Population Estimates for Counties and
Municipalities," published on an annual basis by the Office of Economic and
Demographic Research for the State of Florida. Allocations during each calendar
year during the term of this Agreement shall be based on the "Florida Population
Estimates for Counties and Municipalities" in effect on October 1 of the preceding
year. The parties agree to submit to FDOR the necessary documentation to support
the pro rata allocations to the County and the Municipalities during the term of this
Agreement.
F. Municipalities that have joined this Agreement prior to October 1, 2016, shall be
entitled to receive their pro rata shares of Infrastructure Surtax Proceeds upon the
commencement of distribution by FDOR in 2017. Municipalities that do not join
the Agreement by October 1, 2016, but join prior to October 1, 2017, shall be
entitled to receive their pro rata shares of only the Infrastructure Surtax Proceeds
distributed by FDOR on or after January 1, 2018. Any municipality that has not
joined the Agreement by October 1, 2017, shall be entitled to join in January
through September 30 of 2018, or January through September 30 of any subsequent
year, in which event it shall be entitled to receive its pro rata share of only the
Infrastructure Surtax Proceeds distributed by FDOR beginning January 1 of the
following year.
G. By executing this Agreement, the County has joined it both in its capacity as a
regional government and on behalf of the unincorporated area of the County for
purposes of the unincorporated area's entitlement to its pro rata share of
Infrastructure Surtax Proceeds.
H. All Infrastructure Surtax Proceeds that would have been distributed to
municipalities but for those municipalities either (i) not having become parties to
the Agreement, (ii) having become parties but not yet being entitled to receive a
distribution, or (iii) having withdrawn from being a party to the Agreement shall be
distributed, pro rata, to those Municipalities (including on behalf of the
unincorporated area) that are parties to the Agreement and entitled to a distribution
at the time of the relevant distribution.
V. Oversight Board.
A. Establishment. The parties hereby establish an independent "Transportation and
Infrastructure Surtax Oversight Board" (the "Oversight Board"), which shall be
comprised of the following nine (9) members, who shall be uncompensated, with
at least seven (7) of the nine (9) members being Broward County residents:
1. One former elected official;
2. One former city or county manager;
3. One Certified Public Accountant;
4. One member of The Florida Bar;
5. One finance professional;
6. One urban planning or land use professional;
7. One engineering or construction management professional;
8. One professional architect; and
9. One professional environmental scientist.
B. No member of the Oversight Board shall, at any time during his or her term, be an
elected official or have an employment or contractual relationship with, or be
employed by any entity that has a contractual relationship with, the County or any
municipality within the County.
C. The following five (5) persons (collectively, the "Appointing Authority"), none of
whom may be an elected official, shall, based on procedures established by majority
vote, make nominations for members of the Oversight Board and shall, also by
majority vote, appoint such members on or before January 15, 2017 (any designee
may be removed and replaced at any time by the designor) (no member of the
Appointing Authority may be a member of the Oversight Board):
1. The designee of the President of Nova Southeastern University or, if no
such designation is made, the designee (by majority vote) of the four (4)
other members of the Appointing Authority;
2. The designee of the Broward Workshop;
3. The designee of the Broward County Council of Chambers (of Commerce);
4. The joint designee of the Broward County Auditor and Broward League of
Cities' Auditor; and
5. The Director of the Florida Atlantic University Center for Environmental
Studies, or such person's designee.
D. Term of Oversight Board Members. Oversight Board members shall serve four-
year terms commencing on the date a majority of members have first been
appointed. Members may be reappointed for successive terms. Members may be
removed for good cause determined by supermajority vote of the Appointing
Authority, and may be removed by a majority vote of the Appointing Authority if
the member no longer meets the qualifications for membership. Any member
appointed to fill a vacancy shall serve for the balance of the vacated term. The
Appointing Authority shall meet as required to appoint or remove members.
E. Oversight Board Meetings. The Oversight Board shall meet at least quarterly
throughout the term of the Agreement. The members shall elect a chairperson to
preside over meetings. The Oversight Board shall establish its own rules of
procedure for conducting its meetings.
F. Staffing. The Oversight Board shall retain such staff as it reasonably determines is
necessary for it to efficiently perform its functions, including administrative staff,
consultants, and legal counsel. No administrative staff, consultants, or legal
counsel to the Oversight Board shall have an employment or contractual
relationship with, or be employed by any entity that has a contractual relationship
with, the County or any municipality within the County.
G. The annual costs of the Oversight Board, including for administrative staff, legal
counsel, and consultants, shall be paid fifty percent (50%) by the County and fifty
percent (50%) by Municipalities that have joined this Agreement and that are
entitled to any distribution during the applicable fiscal year, with each
Municipality's (and the'unincorporated area's) share being the same as its share of
the Infrastructure Surtax Proceeds during the applicable year (the "Municipal
Contribution"). The Oversight Board shall provide an annual budget to the County
and Municipalities. The annual budget shall not exceed one-half of one percent
(0.5%) of the sum of the Transportation Surtax Proceeds and the Infrastructure
Surtax Proceeds from the prior year, unless it is approved by the County and
Municipalities representing a majority of the population of Municipalities who are
parties to the Agreement. Notwithstanding the prior sentence, the County and
Municipalities representing a majority of the population of Municipalities who are
parties to the Agreement shall agree on an Oversight Board budget for the first
partial year, which shall cover the cost of the Oversight Board's activities through
September 30, 2017. Subsequent annual budgets, which shall cover October 1 of
the applicable year through September 30 of the following year, shall be provided
by the Oversight Board to the County and Municipalities by June 1 of each year.
The County and Municipalities shall pay to the Oversight Board their pro rata
shares of the expenses by April 15, 2017 (to cover the period through September
30, 2017) and by October 1 of 2017 and each subsequent year.
H. Compliance with Dispute Resolution Requirements. The Oversight Board shall
comply with the dispute resolution requirements stated in Section IX below.
Project Applications. The Oversight Board shall develop standard form project
applications which shall be completed and submitted by the applicant in connection
with a request for project approval. The application forms shall, at a minimum,
meet the requirements of this Agreement.
Project Oversight. All approved projects shall be subject to the Oversight
Board's review for the duration of the project and thereafter for audit purposes. The
Oversight Board may issue annual reports on the performance of ongoing projects
and may provide recommendations for any proposed performance improvements.
All parties agree to fully cooperate with the Oversight Board and to provide timely
and accurate responses to Oversight Board requests for information.
K. The Oversight Board shall be disbanded when all obligations under this Agreement
have been performed or otherwise met.
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VI. Approval of Projects. Surtax Proceeds may only be expended on projects approved by
the Oversight Board.
A. Minimum Requirements for Projects. No project shall be approved by the
Oversight Board unless and until the Oversight Board determines in writing that:
The project, as described in the project application, is permissible under the
applicable subsection of Section 212.055, Florida Statutes; and
2. The applicant has submitted all required external audits pursuant to Section
VII.C. below (this condition shall not be applicable until after the first
external audit is required to be submitted) and, if it has, whether such audits
demonstrate that the applicant, at the time of application, is in compliance
with the requirements of this Agreement.
B. Additional Requirements for Projects that Involve Bond Financier. Additionally,
no project that involves bond financing (including bond issuance, refinancing, or
repayment) shall be approved by the Oversight Board unless and until it receives:
A written opinion from qualified bond counsel retained by the project
applicant stating that the proposed expenditure of Surtax Proceeds (i)
complies with all applicable legal requirements and (ii) is not inconsistent
with any existing bond covenants to which the applicant has obligated itself.
If bond counsel determines that the proposed project is only partially
fundable with Surtax Proceeds pursuant to the applicable subsection of
Section 212.055, the written opinion shall identify those portions of the
project fundable with Surtax Proceeds and, if practicable, shall state the total
dollar value of those portions; and
2. A certified copy of the applicant's governmental resolution or other formal
action approving the project expenditure and any related bond issuance,
refinancing, or repayment.
C. Timing and Content of Oversight Board Decision. If the Oversight Board
determines that the project meets all of the above -referenced requirements (as
applicable, depending on whether bond financing is involved), it shall approve the
project and shall send written notice of such approval to the applicant. If an
approved project is only partially fundable with Surtax Proceeds pursuant to
Section 212.055, the Oversight Board's written approval shall identify those
portions of the project fundable with Surtax Proceeds. The written notice of
approval may contain recommendations made by the Oversight Board regarding
best practices or other methods that may be employed to improve the project. If
the Oversight Board determines that the project does not meet one or more of the
above -referenced requirements, the Oversight Board shall reject the project and
shall send written notice thereof to the applicant. Such notice shall specify the
reason(s) why the project was rejected. Rejected projects may be modified by the
applicant and resubmitted for subsequent consideration by the Oversight Board.
The Oversight Board shall issue its written notice of project approval or rejection
within ninety (90) days after its receipt of a complete project application.
D. Except as would otherwise be prohibited by applicable law or by the terms of any
grant or other agreement, the Municipalities and the County agree that Surtax
Proceeds may be used to fund approved projects in whole or in part to the full extent
such funding is consistent with the applicable subsection of Section 212.055,
Florida Statutes, including any approved project that has commenced prior to the
initial levy of the applicable surtax, and may be used to fund joint projects between
or among parties to this Agreement.
VII. Maintenance and Expenditure of Surtax Proceeds.
A. No Surtax Proceeds may be expended except to pay valid expenses of a project
approved by the Oversight Board. Prior to expenditure, each Municipality and the
County agree to maintain all Surtax Proceeds received by them in a segregated trust
fund, with no such proceeds (or any interest earned thereon) being comingled with
any other funds (including any other transit, transportation, or infrastructure funds).
Each party shall create and maintain sufficient records, including invoices and
evidence of payment, to permit an external auditor to efficiently identify and
document, both generally and on a project -specific basis, all Surtax Proceeds
received by the party, the current balance of such proceeds in its segregated trust
fund account (including interest earned thereon, if any), and each expenditure of
such funds.
B. Each party shall be solely responsible for its own expenditures of Surtax Proceeds,
including with regard to any actual or alleged misuse or overspending of such
proceeds, notwithstanding the issuance by the Oversight Board of any project
approval or written determination.
C. Annual Audits. Each party shall retain an external, independent certified public
accountant to perform and complete an annual audit of each of the party's approved
projects and of all Surtax Proceeds received, maintained, and expended by that
party. Each annual audit report shall meet the requirements stated on Exhibit 2.
Annual audits shall be performed for each fiscal year in which the party has
received, expended, or retained any Surtax Proceeds. The audit may address only
the amounts received, maintained, and expended pursuant to this Agreement, or the
audit may be part of the party's annual financial audit prepared pursuant to Section
218.39, Florida Statutes, so long as the audit reflects separately the receipt,
maintenance, and expenditure of that party's Surtax Proceeds (with the required
detail). A certified copy of the completed external audit shall be provided to the
Oversight Board by the earlier of nine (9) months after the end of the party's fiscal
year or thirty (30) days after the completed audit is received by the party. If, based
on its review of an audit, the Oversight Board determines that Surtax Proceeds (or
any interest earned thereon) have not been maintained or expended as required
under this Agreement, and if such violation has not been resolved within ninety
(90) days after the noncompliant party receives from the Oversight Board written
notice of the violation, or within such additional time as the Oversight Board grants
in writing if the party has commenced a cure within such ninety -day period, the
Oversight Board shall issue a written report documenting, with specificity, each
such violation, and shall provide a copy thereof to each party, to the Broward Office
of Inspector General ("OIG"), and to FDOR.
D. Commitment to Spend Portion of Infrastructure Surtax Proceeds on Certain
Projects. On a countywide, cumulative basis, the Municipalities shall have a goal
to spend between thirteen percent (13%) and twenty-five percent (25%) of the
Infrastructure Surtax Proceeds they receive on transportation, transit, and mobility
projects, which are hereby defined to mean projects that (i) facilitate the movement
of people and goods from place to place, and (ii) directly or indirectly connect to or
directly benefit the regional transportation system.
VIII. Limitation On Expenditure of Surtax Proceeds Regarding Proiects that May Be
Funded Only in Part with Surtax Proceeds. Notwithstanding anything stated in this Agreement
to the contrary, any expenditure of Surtax Proceeds in connection with an approved project shall
be limited to the amount determined in the project approval or bond counsel opinion, as applicable
(or the lesser of the two amounts if both are applicable), to be properly fundable pursuant to the
applicable subsection of Section 212.055, Florida Statutes, and this Agreement.
IX. Resolution of Disputes. If any party alleges a breach of this Agreement, or wishes to
dispute a decision of the Oversight Board, the parties agree first to try in good faith to settle the
dispute through negotiation, and if settlement is not achieved through negotiation, the parties agree
to participate in nonbinding arbitration. If the dispute remains unsettled after the nonbinding
arbitration, the dispute shall be resolved by filing an appropriate legal action in the 171h Judicial
Circuit Court in and for Broward County, Florida. The parties hereby agree that each party to this
Agreement has standing to sue to enforce compliance with any of the terms of the Agreement.
Nothing in this paragraph modifies the obligation of any party to comply with the requirements of
Chapter 164, Florida Statutes, to the extent applicable.
X. Term of Agreement. This Agreement shall remain in full force and effect until all Surtax
Proceeds received pursuant hereto have been expended and thereafter until ninety (90) days after
the Oversight Board has completed its review of each party's final external audit. In the event
both Ballot Measures are not approved by majority vote on November 8, 2016, this Agreement
shall be null and void ab initio.
XI. No Impact on Future Levies. Nothing in this Agreement shall impact in any way,
whatsoever, any future ballot question (placed on a ballot in 2017 or any time thereafter) seeking
to impose, extend, or increase any levy of any surtax, or impact in any way any distribution from
any such new, extended, or increased levy.
10
XII. Subsequent Invalidation of Approved Ballot Measure; Joint Litigation Defense.
A. If both Ballot Measures are approved by a majority of the voters countywide, and
one of the two measures is subsequently invalidated by a court of competent
jurisdiction (through any available appeals or the lapsing of any right to appeal),
the parties agree that the levy on the surviving Ballot Measure shall terminate
immediately (subject to any previously -codified FDOR requirements regarding the
timing of such termination). If the agreement embodied in the preceding sentence
is judicially determined (including through any available appeals or the lapsing of
any right to appeal) to be unenforceable, the parties agree that the County shall
receive fifty percent (50%) of the proceeds of the levy of the surviving Ballot
Measure and that the other fifty percent (50%) shall be distributed pro rata to the
Municipalities that are parties to the Agreement (including a share for the
unincorporated area); provided that the expenditure of those proceeds by each party
shall be consistent with the surviving Ballot Measure, shall meet the requirements
of this Agreement applicable to the surviving Surtax Proceeds (infrastructure or
transportation), and shall meet all legal requirements, including those imposed
under Section 212.055, Florida Statutes.
B. All parties hereto agree not to institute or in any way support any challenge to either
Ballot Measure. If one or both of the Ballot Measures is/are challenged, whether
pre -election or after said Ballot Measures are approved by a majority of the voters
countywide, the parties hereto agree to provide a joint litigation defense through all
trial court and appellate court proceedings, and further agree to exert their best
efforts to sustain the challenged Ballot Measure(s), The County shall pay fifty
percent (50%) of the litigation costs, and shall supply County -funded counsel, and
the Municipalities shall pay the remaining fifty percent (50%) of litigation costs
(the County shall pay the portion allocable to the unincorporated area) and shall
supply litigation counsel funded by the Municipalities.
XIII. Withdrawal. Any Municipality may withdraw from this Agreement on or before October
1 of any year, to be effective on January 1 of the following calendar year, provided that the
Municipality is in compliance with all terms of this Agreement. The withdrawing Municipality
shall still be required to comply with any and all ongoing reporting, auditing, and other
requirements contained in this Agreement.
XIV. Pledge of Support. To the full extent permissible under applicable law, all parties pledge
to support both Ballot Measures. The parties also agree to work cooperatively to enhance the
regional transportation system. Nothing stated in this paragraph shall be interpreted to impede the
free speech rights of any individual.
XV. Amendment. Except as to provisions that would change the amount or percentage of
Surtax Proceeds distributed to any party, this Agreement may be amended by a written document
formally approved by the County and Municipalities that (i) constitute a majority of the
Municipalities that are a party to the Agreement, and (ii) cumulatively represent more than fifty
percent (50%) of the County's total population. Any amendment that would change the amount
11
or percentage of Surtax Proceeds distributed to any party must be approved by all parties to this
Agreement.
XVI. Governing Law, Venue, and Waiver of Jury Trial. This Agreement shall be interpreted
and construed in accordance with, and governed by, the laws of the State of Florida. The parties
agree that the exclusive venue for any lawsuit arising from, related to, or in connection with this
Agreement shall be in the state courts of the Seventeenth Judicial Circuit in and for Broward
County, Florida. BY ENTERING INTO THIS AGREEMENT, EACH PARTY HERETO
HEREBY EXPRESSLY WAIVES ANY AND ALL RIGHTS THAT PARTY MAY HAVE
TO A TRIAL BY JURY OF ANY CAUSE OF ACTION OR CLAIM ARISING FROM,
RELATED TO, OR IN CONNECTION WITH THIS AGREEMENT.
XVII. Counterparts. This Agreement may be executed in counterparts, and such counterparts
together shall constitute one and the same instrument.
XVIII. Further Actions; Survival of Provision. If the final external audit submitted by a party
to the Oversight Board documents any misspent funds or other violation of this Agreement, the
party in violation shall promptly take all reasonable and required actions to correct the violation.
This provision shall survive the expiration of the term of this Agreement.
XIX. Notices. Except as otherwise specified in this Agreement, any notices required under the
terms and conditions of this Agreement shall be provided in writing and sent by U.S. Mail,
certified, return receipt requested, or by email, as follows:
As to the County: County Administrator
Broward County
115 S. Andrews Avenue, Room 409
Fort Lauderdale, FL 33301
Email: bhenrv!u:;broward.org
With a copy to: County Attorney
Office of the County Attorney
115 S. Andrews Avenue, Room 423
Fort Lauderdale, FL 33301
Email: 'acoffev(a broward.org
As to Municipality: Manager/Administrator
Name, address, and email provided on signature page
With a copy to: Municipal Attorney
Name, address, and email provided on signature page
A party's notice address may be changed at any time by that party, provided that party provides
notice of such change consistent with the requirements of this paragraph.
12
XX. Entire Agreement. This Agreement constitutes the entire Agreement between the parties
and supersedes any other agreement, representation, or communication, whether oral or written,
between the parties relating to the subject matter of this Agreement.
XXI. Headings. The section and subsection headings in this Agreement are inserted for
convenience only and shall not affect in any way the meaning or interpretation of this Agreement.
XXII. Joint Preparation. The preparation of this Agreement has been a joint effort of the parties
hereto and the resulting document shall not, solely as a matter of judicial construction, be construed
more severely against any party.
XXIII. Severability. Except as otherwise provided in Section XII, in the event any portion of this
Agreement is found by a court of competent jurisdiction to be invalid, the remaining provisions
shall continue to be effective and the parties agree to negotiate in good faith to modify the
invalidated portion of the Agreement- in a manner designed to effectuate the original intent of the
parties.
XXIV. Advice of Counsel. Each party acknowledges and agrees that it has had the opportunity
to consult with and be represented by counsel of its choice in connection with the negotiation and
drafting of this Agreement.
IN WITNESS WHEREOF, the parties have made and executed this Agreement on the respective
dates under each signature: BROWARD COUNTY, signing by and through its Mayor or Vice -
Mayor, duly authorized to execute same by Board action on the 22nd day of June, 2016, and the
Municipality, signing by and through its authorized officer or official, duly authorized to execute
same by official action taken on the date identified on its signature page.
13
BROWARD COUNTY
ATTEST. BROWARD COUNTY, by and through
its Board of County Commissioners
B award Count Administrator, By
Ex-officio Clerk of the Broward County ayor
Board of County Commissioners
2-2" day of , 2016
Approved as to form by
Joni Armstrong Coffey
Broward County Attorney
Governmental Center, Suite 423
115 South Andrews Avenue
Fort Lauderdale, Florida 33301
Telephone: (954) 357-7600
TMli (954) 357-1641
By:
Andrew J. MeyeIrs
Chief Deputy County Attorney
22" d day of June, 2016
14
THE CITY OF TAMARAC
Michael Cernech, City Manager
7525 N.W. 88th Avenue, Tamarac, FL 33321
michaef.cernech@tamarac.org
ATTEST:
nig By: )dw
City Clerk Har, Dressler, Mayor
Approved as to form and legal
sufficiency for the use of and reliance
by the City of Tamarac only:
�-
Samuel& Gore , City Attorney
Goren, Cherof, Doody & Ezrol, P.A.
3099 E. Commercial Blvd., Suite 200
Fort Lauderdale, FL 33308
s oq ren(ED-cityatty.com
day of , 2016
B.
Michael Cemech, City M nager
OF7'gM�;
ESrABLISHet)
= O : 1963 .
SEAL
day of 2016
foolu" .12704-05 i"M
Exhibit 1
FUNDING FOR COUNTYWIDE TRANSPORTATION SYSTEM
THROUGH LEVY OF A ONE-HALF PERCENT SALES SURTAX
Shall transportation improvements to reduce traffic congestion, develop rail and enhanced bus
systems, improve roads and signalization, and develop safe sidewalks and bicycle pathways, be
funded by levying a 30-year, 0.5% sales surtax, paid by residents and visitors, with all proceeds
held in trust, expenditures overseen by an independent oversight board, and this levy effective only
if the infrastructure surtax ballot question immediately below is voter -approved and in effect?
YES
NO
FUNDING FOR LOCAL GOVERNMENT INFRASTRUCTURE
PROJECTS THROUGH LEVY OF A ONE-HALF PERCENT SALES SURTAX
Shall construction and improvement of public buildings, facilities and roads, transportation
projects, pedestrian safety projects, purchase of equipment and public safety vehicles, and
recreation/conservation land acquisition, be funded by levying a 30-year, 0.5% sales surtax, paid
by residents and visitors, with all proceeds held in trust, expenditures overseen by an independent
oversight board, and this levy effective only if the transportation surtax ballot question
immediately above is voter -approved and in effect?
FOR THE 0.5 CENT SALES TAX
AGAINST THE 0.5 CENT SALES TAX
W
Exhibit 2 - Reporting Requirements
The County and each Municipality shall submit to the Oversight Board an annual detailed report
of the progress made in carrying out the projects funded through the Surtaxes. The report shall
be audited and contain sufficient information for the Oversight Board to determine if the project
expenditures conform to the interlocal agreement (ILA) and applicable law. In this regard, the
report must include cumulative financial information for each individual project undertaken
pursuant to the ILA.
The annual report must conform to the report format presented below and must include the
following three sections:
Section One presents expenditures forthe current year and the cumulative expenditures for each
project as follows:
1) a description of the project;
2) the projected costs of the project as originally approved by the Oversight Board;
3) the cumulative expenditures for the project up to the beginning of the year being
reported, including the expenditures on those project components that meet the
definition of TTM Project;
4) the expenditures for the project for the current report year, including the expenditures
on those project components that meet the definition ofTTM Project; and
5) the total cumulative expenditures for the project as of the end of the current year being
reported, including the expenditures on those project components that meet the
definition of TTM Project.
Section Two presents the Statement of Revenue, Expenditures and Changes in Fund Balance for
the separate account/fund established for Surtax funds received pursuant to the ILA, and
includes:
1) revenue received by source;
2) the project expenditures;
3) administrative costs including, as applicable, salaries, contractual services, and capital
outlay;
4) debt service, including principal and interest;
5) other expenditures; and
6) the beginning and ending fund balances.
Section Three presents the Balance Sheet for the Surtax fund.
The annual report should include appropriate footnote disclosures in support of the items
presented in sections one to three and include disclosure of any issue of non-compliance with
the ILA or applicable law. The following is a sample format of the required report.
17
Sample Format for Financial Information for the Annual Report
XYZ Municipality/County receiving Surtax Funding For Fiscal Year Ended September 30, 201x
Section 1: Project Expenditures (to include detail on TTIVI Project components of each approved project)
Project Expenditures Current Cumulative
Description Project Budget through Prior FYExpenditures Expenditures
Project 1
(Show detail of expenditures by budget line item)
Project 2
(Show detail of expenditures by budget line item)
Total Expenditures $1,000,000
Section II: Statement of Revenue, Expenditures & Changes in Fund Balance
Revenues:
Surtax Receipts
$ #,###,###
Other
#,###,###
Interest
#,###
Total Revenues
$ # ### ###
Project/Activity Expenditures (total from Section 1)
Administrative Costs":
Salaries
Contractual Services
Capital Outlay
Total Administrative Costs
Debt Service":
Principal
Interest
Total Debt Service
Other Expenditures
Total Expenditures
Excess of Revenues Over Expenditures
Fund Balance October 1
Fund Balance September 30
Section III: Balance Sheet
Assets (in detail}
Liabilities and Fund Balances (in detail)
18
#
$1,000,000