6180.01 - ALLOCATION AND USE OF SALES SURTAX 

1. Allocation of Sales Surtax
    
   1. Allocation of the sales surtax is to be consistent with the allocation of sales surtax revenues, as follows:
       
      1. Brevard Public Schools:
         
         District School Security    15%
         Educational Technology    15%
         Facility Renewal        70%
      2. Charter Schools
         
         Revenues collected will be shared with eligible charter schools based on their proportionate share of the total school district capital outlay full-time equivalent enrollment as adopted by the education estimating conference established in F.S. 216.136.
   2. Allocation of sales surtax net interest earned is to be consistent with the allocation of sales surtax revenues as follows:
       
      1. 2014 Sales Surtax Program
          
         1. Contingency (allocation by project)
      2. 2020 Sales Surtax Program
          
         1. District School Security    15%
         2. Educational Technology    15%
         3. Facility Renewal    70%
2. Use of Sales Surtax
    
   1. Sales surtax revenue and interest will be utilized to implement the Sales Surtax Renewal Plan.  Significant deviations from the sales surtax plan will be reported to the Independent Citizens Oversight Committee (ICOC).
   2. Procurement utilizing the sales surtax will be subject to all policies, procedures, and regulations of the District. 
3. Expenditures may not exceed revenues.

Revised 12/15/20
Revised 8/22/23

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