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In November 2016, Palm Beach County voters approved raising the sales tax from 6 percent to 7 percent. This 1-cent sales tax increase took effect January 1, 2017 and will sunset on December 31, 2026 unless $2.7 billion is collected before then.
Palm Beach County Schools will receive 50% of the surtax funds, Palm Beach County will receive 30% and the 39 municipalities will split the remaining 20%, based on population. The surtax funds may only be used for infrastructure projects such as roads, bridges, schools and government buildings.
The City of Boca Raton is estimated to receive $5,300,000 per year (about $53,000,000 over the next 10 years). It has created an Infrastructure Surtax Fund for the purpose of accepting and disbursing the funds and the City’s Financial Advisory Board will act as the oversight committee for the expenditures through this fund.