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LJNiavor --
ORDINANCE NO. 02-iff
upended
.3ubstitute No.2
Alternate
Agenda Itemp NO:4(A) • -
7-9-02
ORDINANCE LEVYZNG AND IMPOSING A ONE HALF OF
ONE PERCENT CHARTER COUNTY TRANSIT SYSTEM
SURTAX AUTHORIZED BY. SECTION 212.055(I ), FLORIDA
STATUTES (2001) ON ALL TRANSACTIONS OCCURRING
IN MIAMI-DADE COUNTY OTHERWISE SUBJECT TO THE
STATE TAX I1VIPOSED ON SALES, USE, RENTALS,
ADMISSIONS AND OTHER TRANSACTIONS BY CHAPTER
212, FLORIDA STATUTES . (200I); PROVIDING
EXCEPTIONS; PROVIDING LIMITATIONS AND
PROCEDURES FOR " ADMINISTRATION AND
. COLLECTION; PROVIDING FOR USE OF SURTAX
PROCEEDS; GRANTING CITIZENS' INDEPENDENT
TRANSPORTATION TRUST CERTAIN POWERS OVER THE
USE • AND EXPENDITURE , OF SURTAX PROCEEDS;
EXPRESSING INTENT TO MAINTAIN. CURRENT LEVEL
OF GENERAL FUND SUPPORT FOR MDTA IN
SUBSEQUENT FISCAL YEARS; PROVIDING
SEVERABILITY, INCLUSION IN THE CODE, AND AN
EFFECTIVE DATE; AND REQUIRING THE CLERK OF THIS
BOARD TO MAIL `CERTIFIED COPIES HEREOF TO BOTH
THE FLORIDA DEPARTMENT OF STATE AND THE
FLORIDA DEPARTMENT OF REVENUE WITHIN TEN
DAYS AFTER ENACTMENT
WHEREAS, this Board wishes to levy and impose a one half of one percent
Charter County Transit System Surtax if approved by the electorate of Miami -Dade
County, Florida (the "County") at a duly called election pursuant to authority granted by
Section 212.055(1), Florida Statutes (2001), and to apply the proceeds of the surtax as
provided herein,
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
Cfli DIESSIONERS OF MIAMI-D ADE COUNTY, FLORIDA:
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Substitir No.
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Agenda Item No. 4(A)
Page No. 2
Section I. , Code Amendment. Chapter 29 of the Code of Miami -Dade County,
Florida, is hereby amended by adding the following new Article XVI:
ARTICLE XVI. ONE HALF OF ONE PERCENT
CHARTER COUNTY TRANSIT SYSTEM SALES
SURTAX AUTHORIZED BY SECTION 212.055(1)
FLORIDA STATUTES (2001).
Sec. 29.121_ Sales surtax levied.
There is hereby levied and imposed a one half of
one percent discretionary sales surtax authorized by Section
212.055(1), Florida Statutes (2001) on all transactions
occurring in Miami -Dade County which transactions are
subject to the state tax imposed on sales, use, rentals, •
admissions and other transactions by Chapter 212, Florida
Statutes (2001).
Sec. 29.122. Surtax rate, limitations.
The surtax rate shall be one half of one percent on
the amount of taxable sales and taxable purchases
representing such transactions. The limitations, conditions
and provisions contained in Section 212.054, Florida
Statutes (2001) as the same may be amended and
supplemented from time to time are hereby incorporated
herein.
Sec. 29-122.1; Exemption from Sales Surtax.
All exemptions applicable to the discretionary sales
surtax contained in Chapter 212, Florida Statutes are
hereby incorporated herein as the same may be amended
and supplemented from time to time including, but not
limited to, the following:
I. The sales amount above 35,000 on any item
of tangible personal property shall not be subject to
the surtax'. However, charges for prepaid calling
arrangements, as defined in Sec.212.05(1)(e)l.a.
Fla. Stats., shall be subject to the surtax. For
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Substit No. 2
Alternate
Agenda Item No. 4(A)
Page No. 3.
purposes of administering the $5,000 limitation of
an item of tangible persona] property, if two or
more taxable items of tangible personal property are
sold to the same purchaser at the same time and,
under generally accepted business practice or
industry standards or usage, are normally sold in
bulk or are items that, when assembled, comprise a
working tmit or part of a working unit, such iterns
must be considered a single item for purposes of the
S5,000 limitation when supported by a charge "
ticket, sale slip, invoice, or other tangible evidence
of a single sale br rental.
2. The sale at retail, the rental, the use, the
consumption, the distribution, and the storage to be
used or consumed in this state of the following are
hereby specifically exempt from the sales surtax
imposed by this ordinance.
(1) 'EXEMPTIONS; GENERAL
GROCERIES. —
(a) Food products for human
consumption are exempt from the
sales surtax unposed by this
ordinance.
(b) For the purpose of this
ordinance, as used in this subsection,
the term ''food products" means
edible commodities, whether -
processed, cooked, raw, canned, or
in any other foim, which are
generally regarded astiii4,Th s
includes, but is not limited to, all of
the following:
1. Cereals and cereal
products, baked goods,
oleomargarine, meat.and
meat products, fisli and
• seafood products, ozen
foods and dinners, poultry,
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Subsi c No.
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Agenda Item No. 4(A)
Page No. 4
eggs and egg products,
vegetables and vegetable
products, fruit and fruit
products, spices, salt, sugar
and sugar products, milk and -
dai yproducts, and products
intended to be mixed with
milk.
2. Natural fruit or
vegetable juices or their
concentrates or reconstituted
natural concentrated fruit or
vegetable juices, whether
frozen or unfrozen, -
dehydrated, powdered,
granulated, sweetened or
unsweetened, seasoned with
salt or spice, or unseasoned;
coffee, coffee substitutes, or
cocoa; and tea, unless it is
sold in a liquid form.
3. Bakery products sold
by bakeries, pastry shops, or
like establishments that do
not have eating facilities.
(c) . The exemption provided by
this subsection does not apply:
1. When the food
products are sold as meals for
consumption on or off the
premises of the dealer.
2. When the food
products are furnished,
prepared, or served for
consumption at tables, chairs,
or counters or from trays,
glasses, dishes, or other
tableware, whether provided
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Substitui No.
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Agenda Item No. 4(A)
Page No.5
by the dealer or by a person
with whom the dealer
contracts to furnish, prepare,
or serve food products to
others.
3_ When the food
products are ordinarily sold
for immediate consumption
on the seller's premises or
near a location at which
parking facilities are
provided primarily for the use
of patrons in consuming the
products purchased at the
location, even though such
products are sold on a "take
out" or "to go" order and arc
actually packaged or wrapped
and taken from the premises
of the dealer.
4. To sandwiches sold
ready for immediate
consumption on or off the
seller's premises.
5. When the food
products are sold ready for
immediate consumption
within a place, the entrance to
which is subject to an
admission charge.
6. When the food
products are sold as hot
prepared food products.
7. To soft drinks, which
include, but are not limited
to, any nonalcoholic
beverage, any preparation or
beverage commonly referred.
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Substi Lute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 6
to as a "soft drink," or any
noncarbonated rink made
from milk derivatives or tea,
when sold in cans or similar
containers.
8. To ice cream, frozen
yogurt, and similar frozen
dairy or nondairy products in
cones, small cups, or pints,
popsicles, frozen fruit bars, or
other novelty items, whether
or not sold separately.
9. To food prepared,
whether on cr off the
premises, and sold for
immediate consumption. This
does not apply to food
prepared off the premises and
sold in the original sealed
container, or the slicing of
products into smaller
portions.
I0. When the food
products are sold through a
vending machine, pushcart,
motor vehicle, or any other
form of vehicle.
I I . To candy and any
similar product regarded as
candy or confection, based on
its normal use, as indicated
on the label or advertising
thereof.
12. To bakery products
sold•by bakeries, pastry
shops, or like establishments
that have eating facilities,
except when so]d for
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Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 7
consumption off the seller's
premises.
13. When food products
are served, prepared, or sold
in or by restaurants, lunch
counters, cafeterias, hotels,
taverns, or other like places
of business.
(d) As used in this subsection
(1), the term:
1. "For consumption off
the seller's premises" means
that the food or drink is
intended by the customer to
be consumed at a place away
from the dealer's premises.
2. "For consumption on
the seIler's premises" means
that the food or drink sold
may be immediately
consumed on the premises
where the dealer conducts his
or her business. In
determining whether an item
of food is sold for immediate
consumption, there shall be
considered the customary
consumption practices
prevailing at the selling
facility.
3. "Premises" shall be
construed broadly, and
means, but is not limited to,
the lobby, aisle, or
auditorium of a theater; the
seating, aisle, or parking area
of an arena, rink, or stadium;
or the parking area of a drive-
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Subst,...Le No. 2
Alternate
Agenda Item No. 4(A)
Page No. 8
in or outdoor theater. The
premises of a caterer with
respect to catered meals or
beverages shall be the place
where such meals or
beverages are served.
4. "Hot prepared food
products" means those
products, items, or
components which have been
prepared for sale in a heated
condition and which arc sold
at any temperature that is
higher than the air
temperature of the room or
place where they are sold.
"Hot prepared food
products," for the purposes of
this subsection, includes a
combination of hot and cold
food items or components
where a single price has been
established for the
combination and the food
products are sold in such
combination, such as a hot
meal, a hot specialty dish or
serving, or a hot sandwich or
• hot pizza, including cold
components or side items.
(e) 1. Food or drinks not
exempt under paragraphs (a),
(b), (c), and (d) shall be
exempt, notwithstanding
those paragraphs, when
purchased with food coupons
or Special Supplemental
Food Program for Women,
Infants, and Children
vouchers issued. under
authority of federal law.
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Substitute No. 2
Ahern ate
Agenda Item No. 4(A)
Page No. 9
2. ;his paragaph (e) is
effective only while federal
law prohibits a state's
participation in the federal
food coupon program or
Special SupplementaI Food
Program for Women, Infants,
and Children if there is an
official determination that
state or local sales takes are
collected within that state on
purchases of food or drinks
with such coupons.
3. This paragraph (e)
shall not apply to any food or
drinks on which federal law
shall permit sales taxes
without penalty, such as
termination of the state's
participation.
(2) EXEMPTIONS MEDICAL
(a) There shall be exempt from
the sales surtax imposed by this
• ordinance any medical products and
supplies or medicine dispensed
according to an individual
prescription or prescriptions written
by a prescriber authorized by law to
prescribe medicinal drugs;
'hypodermic needles; hypodermic
Syringes; chemical compounds and
test kits used for the diagnosis or
treatment of human disease, illness,
or injury; and common household
remedies recommended and
generally sold for internal and
. external use in the cure, mitigation,
. _ treatment, or prevention of illness or
disease in human beings, but not
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Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 10
including cosmetics or toilet articles,
notwithstanding the presence of
medicinal ingredients therein,
according to a list prescribed and
approved by the Department of
Health, which list shall be certified
to the Department of Revenue from
• time to time and included in the rules
promulgated by the Department of
Revenue. There shall also be exempt
from the sales surtax imposed by this
• .ordinance artificial eyes and limbs;
orthopedic shoes; prescription
eyeglasses and items incidental
thereto or which become a part
thereof; dentures; hearing aids;
,'crutches; prosthetic and orthopedic
.appliances; and funerals. In addition,
any items intended for one-time use
which transfer essential optical
characteristics to contact lenses shall
be exempt from the sales surtax
imposed by this ordinance, however,
this exemption shall apply only after
• $ l 0O,000 of the sales surtax imposed
by this ordinance on such items has
been paid in any•calendar year bya
taxpayer who claims the exemption
in such year. Funeral directors shall
..in
tax on all tangible personal
property used by them in their
business.
(b) For the purposes of this
subsection (2):
1. "Prosthetic and
orthopedic appliances" means
any apparatus, instrument,
device, or equipment used to
replace or substitute for any
missing part of the body, to
alleviate the malfunction of
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Substitute No.
Alternate
Agenda Item No. 4(A)
Page No. ] l
any part of the body, or to
assist zny disabled person in
leading a normal life by
facilitating such person's
, mobility. Such apparatus,
instrument, device, or
equipment shall be exempted
according to an individual
prescription or prescriptions
Written by a physician
licensed under chapter 458,
chapter 459, chapter 460,
chapter 461, or chapter 466,
Florida Statutes, or according
to a list prescribed and
approved by the Department
ofHea]th, which list shall be
certified to the Department of
Revenue from time to time
and included in the rules
promulgated by the
Department ofRevenuc.
2. "Cosmetics" means
articles intended to be
:rubbed, poured, sprinkled, or
sprayed on, introduced into,
or otherwise applied to the
human body for cleaning,
beautifying, promoting
attractiveness, or altering the
appearance and also means
articles intended for use as a
compound of any such
articles, including, but not
limited to, cold cream,
suntan lotions, makeup, and
body lotions.
3. "Toilet articles"
means any article advertised
or held out for sale for
grooming purposes and those
Amend(
Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 12
articles that are customarily
used for grooming purposes,
regardless of the name by
which they may be known,
including, but not limited to,
soap, toothpaste, hair spray,
shaving products, colognes,
perfumes, shampoo,
deodorant, and mouthwash.
4. "Prescription"
includes any order for drugs
or medicinal supplies written
or transmitted by any means
of communication by a duly
licensed practitioner
authorized by the laws of the
state to prescribe such drugs
or medicinal supplies and
'intended to be dispensed by a
•I pharmacist The term also
includes an orallytransmitted
order by the lawfully
designated agent of such
practitioner. The term also
" includes an order written or
• transmitted by a practitioner
licensed to practice in a
jurisdiction other than this
•"state, but only if the
• • pharmacist called upon to
dispense such order
'determines, in the exercise of
"his or her professional
judgment, that the order is
•valid and necessary for the
treatment of a chronic or
recurrent illness. The term
also includes a pharmacist's
order fora product selected
from the formulary created
pursuant to Sec. 465.186
F1a.Stats. A prescription may
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Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 13
be retained in written form,
or the pharmacist may cause
it to be recorded in a data
processing system, provided
that such order can be
produced in printed forme
upon lawful request.
(c) Chlorine shall not be exempt
from the tax imposed by this
ordinance when used for the
treatment of water in swimming
pools.
(d) Lithotripters are exempt.
(e) Human organs are exempt.
(f) Sales of drugs to or by
physicians, dentists, veterinarians,
and hospitals in connection with
medical treatment are exempt.
. • (g) Medical products and
• supplies used in the cure, mitigation,
alleviation, prevention, or treatment
...Of injury, disease, or incapacity
• which are temporarily or
. permanently incorporated into a
patient or client by a practitioner of
the healing arts licensed in the state
.:. are exempt.
. (h) The purchase by a
...veterinarian of commonly
recognized substances possessing
curative or remedial properties which
are ordered and dispensed as •
-t .reatment for a diagnosed health
disorder by or on the prescription of
a duly licensed veterinarian, and
which are applied to or consumed by
"'animals for alleviation of pain or the
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Arnendeu
Subsurute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 14
cure or prevention of sickness,
disease, or suffering are exempt_
Also exempt are the purchase by a
veterinarian of antiseptics, absorbent
cotton, gauze for bandages, lotions,
vitamins, and worm remedies.
(i) X-ray opaques, also known
as opaque drugs and radiopaque,
such as the various opaque dyes and
barium sulphate, when used in
connection with medical X rays for
treatment of bodies of humans and
animals, are exempt.
-0) . .Parts, special attachments,
special lettering, and other like items
that are added to or attached to
tangible personal property so that a
handicapped person can use them are
exempt when such items are
purchased by a person pursuant to an
individual prescription.
(k) This subsection (2) shall be
':strictly construed and enforced.
Sec. 29-123. Administration, collection and
enforcement.
The Florida Department of Revenue shall
administer, collect and enforce the surtax levied hereunder
pursuant to theprocediires specified in .Sec: 212.054(4)
Fla-Stats. (2001) as the same may be amended or
renumbered from time to time.
Sec. 29-124. Special fund created,•' uses of surtax
proceeds; and role of Citizens'
Independent Transportation Trust.
The surtax proceeds collected bythe-State and
distributed hereunder shall be deposited in a special fund
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Amended
Substitute No. 2
Alternate
Agenda Item No.-4(A)
Page No. 15
set aside from other County funds in the custody of the
Finance Director of the County. Moncys in the special
fund shall be expended for the transportation and transit
projects (including operation and maintenance thereof) set
forth in Exhibit 1 to this ordinance (including those projects
referenced in the ballot Question presented to the electors to
approve this levy), subject to any amendments thereto
rnade in accordance with the IvMPO process or made in
accordance with the procedures specified in subsection (d)
of this Section.
Expenditure of surtax proceeds shall be subject to
the following limitations: ,' .
(a) Surtax proceeds shall be applied to expand
the Golden Passport Program to all persons
(regardless of income level who are over the age of
65 or are drawing Social Security benefits, and to
provide fare -free public transportation service on
Metromover, including extensions.
(b) Surtax proceeds may only be expended for
the transportation and transit purposes specified in
§212.055(1)(d)1-3 F1a.S tars. (2001).
(c) The County shall not expend more than 5%
of the County's share of surtax proceeds on
administrative costs, exclusive of project
management and oversight for projects funded by
the surtax.
(d) The County Commission shall not delete or
materially change any Cotinty project contained in
the list attached as Exhibit 1 to this ordinance nor
add any project to the list except in accordance with
the procedures set forth in this subsection (d). A
proposed deletion, material change or addition of a
County project shall be initially reviewed by the
Citizens.' Independent Transportation Trust
("Trust"), which shall forward a recommendation
thereon to the County Commission. The County
Commission may either accept or reject the Trust's
recommendation. If the County Commission rejects
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Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 16
the recommendation, the matter shall be referred
back to the Trust for its reconsideration and
issuance of a reconsidered recommendation to the
County Commission. •The County Commission
may approve, change or reject the Trust's
reconsidered recommendation. A two-thirds vote of
the Commission membership shall be required to
take action other than as contained in the
reconsidered recommendation of the Trust. The
foregoing notwithstanding, the list of County
projects contained in Exhibit 1 may be changed as a
result of the MPO process as mandated by federal
and state law. •
(e) No surtax proceeds may be used to pay the
costs of a contact awarded by action of the County
Commission until sucb action has become final
. (either by cxpiration,of ten days after such action
without veto by the Mayor, or by Commission
override of a veto) and either i) the Trust has
approved same; or, ii) in response to. the Trust's
disapproval, the County Commission roc -affirms its
award by two-thirds (2/3) vote of the Commission's
membership. • The bid documents for ail County
contracts funded in whole or in part with surtax
proceeds shall proyide,that.no award shall be
effective and iia contractual relationship shall arise
with the Coiintyunless and until approved by the
Trust or re -affirmed by the County Commission as
provided is this' subsection. •
(f) Twenty percent of surtax proceeds shall be
distributed annually tolhose'cities existing as of
November 5,'2002'thifineet the following
conditions: -
•
(i) That continue to provide the same
level of general fiord support for '
transportation that is in their FY 2001-2002
budget in subsequent Fiscal Years. Any
surtax proceeds received shall be applied to
supplement,'notreplace a city's general fund
support for transportation;
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Amendea
Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 17
(ii) That apply 20% of any surtax
proceeds received to transit uses in the
nature of circulator buses, bus shelters, bus
pullout bays or other transit -related
infrastructure. Any city that cannot apply
the 20% portion of surtax proceeds it
receives as provided in the preceding
sentence, may contract with the County for
the Cotinty to apply such proceeds on a
County project that enhances traffic mobility
within that city and immediately adjacent
areas. if the city cannot expend such
proceeds in accordance with either of the
preceding sentences, then such proceeds
shall carry over and be added to the overall
portion of surtax proceeds to be distributed
to the cities in the ensuing year and shall be
utilized Solely for the transit uses
enumerated in this subsection (ii); and
(iii) Surtax proceeds distributed amongst
the existing cities shall be distributed on a
pro rata basis based on the ratio such city's
population bears to thetotal population in all
such cities (as adjusted, annually in
accordance with the Estimates of Population
prepared by the Bureau of Economic and
Business' Research of the University of
Florida) annually to those cities that
continue to meet the foregoing conditions.
For purposes of the foregoing, whenever an
annexation occurs in an' existing city, the
number -of persons residing in such annexed
area at the time it is annexed shall be
excluded from all calculations. Increases in
population in areas annexed over and above
the population in such area at the time of
annexation which occur after annexation
shall be included is subsequent years'
calculations.
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Substitute No. 2
Alternate
Agenda Item No. 4(A)
Page No. 18
(g) NewIy incorporated municipalities shall
have the right to negotiate with the County for a pro
rata share of the sales surtax, taking into
consideration the neighborhood and municipal
projects identified in Exhibit 1, as amended, within
the boundaries of the new municipalities. The
preceding sentence shall not affect the twenty
(20%) percent share provided herein for
municipalities existing on November 5, 2002.
Section 2. Severability. If any section, subsection, sentence, clause or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected by such
invalidity.
Section 3. -Ordinance Part of Code. It is the intention of the Board of County
Commissioners, and it is hereby ordained that 'the provisions of this ordinance shall become anc
be made a part of the Code of Miami -Dade County,•Florida. The sections of this ordinance may
be renumbered or relettered to accomplish such intention, and the word "ordinance" may be
changed to "section," "article," or other appropriate word.
Section 4. Effective Date. The provisions of this ordinance shall become effective ten
(10) days after the date of enactment unless vetoed by the Mayor, and if vetoed, ;hall become
effective only upon an override by this Board, and the sales surtax authorized herein shall take
effect on January 1, 2003, provided that the question of whether the County shall levy a one-
half of one percent sales surtax pursuant to Section 212.055(1), Florida Statutes (2001) is
approved by a majority vote of the electorate who vdte on this proposal in the election to be •
held on November 5, 2002. The sales surtax authorized herein shall remain in effect until this
ordinance is repealed.
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Substitute No. 2
Alternate
Agenda Item No. 4(A) -
Page No. 19
Section 5. Maintenance of Effort. It is the intention of the Board of County
Commissioners that the amount of general fund support for MDTA in fiscal year ending
September 30, 2003 and each subsequent fiscal year shall be no less than S111,800,000 which is
ti
the budgeted amount of general fund support for MDTA in fiscal year ending September 30,
2002.
Section 6. State Filings. This Clerk of the Board shaII forthwith mail certified copies of
this ordinance to both the Florida Department of State and the Florida Department of Revenue
within ten (10) days after enactment hereof.
Section 7. Amendments. This Ordinance may only be amended or repealed by a two-
thirds vote of the Board. Any amendment or repeal of this Ordinance shall further require a
minimum of six (6) weeks between first and second reading.
Section 8. This ordinance does not contain a sunset provision.
PASSED AND ADOYI..D: JUL 0 9 2002
• Approved by County Attorney as
to form and legal sufficiency
Prepared by:
R. A. Cuevas, Jr.
Sponsored by Commissioner Bruno A. Barreiro