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CASSCLBERRV CITY COMMISSION Minutes of June 10, 2024 — Regular Meeting Page 8 of 20 9. RESOLUTIONS A. Resolution 24-3426 — Interlocal Agreement with Seminole County, the School Board of Seminole County, and the Municipalities of Seminole County Relating to the Shared Distribution and Use of the One Cent Local Government Infrastructure Surtax The City Clerk read Resolution 24-3426 by title, as follows: "A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF CASSELBERRY, FLORIDA, APPROVING AND AUTHORIZING THE EXECUTION OF AN INTERLOCAL AGREEMENT WITH SEMINOLE COUNTY, THE SCHOOL BOARD OF SEMINOLE COUNTY, AND THE MUNICIPALITIES OF SEMINOLE COUNTY RELATING TO THE SHARED DISTRIBUTION AND USE OF THE FOURTH GENERATION ONE CENT LOCAL GOVERNMENT INFRASTRUCTURE SURTAX; PROVIDING FOR CONFLICTS, SEVERABILITY, AND EFFECTIVE DATE." Staff Presentation: City Manager Randy Newlon stated that Resolution 24-3426 provides for approval of an Interlocal Agreement with Seminole County, the School Board of Seminole County, and the municipalities of Seminole County relating to the shared distribution of the One Cent Local Government Infrastructure Surtax in the event Seminole County approves placing a referendum on the November 2024 ballot to authorize a fourth generation sales tax for an additional ten years. He gave a brief overview of how the third generation sales tax, which expires in December of 2024, had greatly benefitted the City of Casselberry by funding or partially funding many improvements to and maintenance of the City's roads. He noted that Resolution 24-3426 was being presented for consideration by the Commission in anticipation of the County's passage of its item authorizing the referendum item to be put before the voters, and which if passed, would require the hlterlocal Agreement. The Interlocal Agreement sets out how the funds derived from the sales tax would be allocated and provides a list of which projects would receive funding from each of the parties' portion of the funds over the next ten years. He clarified that if any of those projects were deleted, or new projects proposed to be added, the rules governing the sales tax would require those changes to be approved by the governing body for those projects and the County to be advised of the changes. Another new provision to the agreement requires all parties to the agreement to have their independent auditors express an opinion as to whether their respective entities are in compliance with the requirements of the Interlocal Agreement and consistent with the expressed intent of the ballot question. Budget Impact: There is no impact to the Fiscal Year 2024 City Budget. If the fourth generation sales tax passes and is enacted, then future budget amendments may be brought forward to the City Commission to reflect revenues and expenditures impacting the Fiscal Year 2025 Budget. Recommendation: The City Manager and the Public Works & Utilities Director recommended approval of Resolution 24-3426. Audience Participation: No one came forward to address Resolution 24-3426.