§ 86-2. Local option $0.06 gas tax.

(a)

Effective September 1, 2015, the $0.06 local option gas tax upon every gallon of motor fuel and special fuel imposed sold in the county and taxed under the provisions of F.S. ch. 206, imposed by ordinances 83-3, 84-2, 85-2, 86-3, and 88-1, codified as the former section 86-2 of this Code, is hereby reimposed and relevied as a $0.06 local option gas tax upon every gallon of motor fuel and diesel fuel for an additional term of 30 years ending on December 31, 2044.

(b)

Proceeds of the tax hereby imposed shall be divided and distributed among the county government and eligible municipalities through an interlocal agreement in accordance with the provisions of F.S. § 336.025(3)(a)1. The county shall provide the Department of Revenue, State of Florida, with a certified copy of the interlocal agreement containing the agreed upon distribution percentages. The distribution formula for the tax contained in the interlocal agreement shall be reviewed by the county and eligible municipalities at least every five years for the duration of the tax levy. If it is determined that any changes to the distribution formula are desirable or necessary, such changes shall only be implemented by formal amendment to the interlocal agreement which shall be enacted on or before June 1 of the year such amendment is approved. A certified copy of any amendment(s) to the interlocal agreement affecting the distribution formula among the county and the municipalities shall be promptly provided to the department of revenue.

(c)

Proceeds from the tax shall only be used for transportation expenditures as defined in F.S. § 336.025(7), and this subsection. Transportation expenditures means expenditures by the county and the eligible municipalities from local or state shared revenue sources, including the local option motor fuel and diesel fuel tax imposed by this section, but excluding expenditures of bond proceeds, for the following programs:

(1)

Public transportation operations and maintenance.

(2)

Roadway and right-of-way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment.

(3)

Roadway and right-of-way drainage.

(4)

Street lighting installation, operation, maintenance and repair.

(5)

Traffic signs, traffic engineering, signalization, and pavement markings, installation, operation, maintenance and repair.

(6)

Bridge maintenance and operation.

(7)

Debt service and current expenditures for transportation capital projects in the foregoing program areas, including construction or reconstruction of roads and sidewalks.

(8)

Infrastructure projects; provided that such projects are approved by the county or applicable municipality's comprehensive plan, or if the approval or denial of the plan has not become final, consistent with the comprehensive plan last submitted to the state land planning agency; and provided further that no more than an amount equal to $0.04 cents per gallon of the levy of the tax contemplated by this section may be used by the county for the express and limited purpose of paying for a court-ordered refund of special assessments.

(Ord. No. 83-3, §§ II—IV, 6-20-1983; Ord. No. 84-2, § 1, 2-21-1984; Ord. No. 85-2, §§ I—III, 6-24-1985; Ord. No. 86-3, §§ I—IV, 7-31-1986; Ord. No. 88-1, §§ I, II, 6-27-1988; Ord. No. 2015-02 , § 1, 5-19-2015; Ord. No. 2017-03 , § 1, 5-16-2017)

State law reference

Local option gas taxes, F.S. § 336.025.