§ 86-5. Local option $0.05 gas tax.

(a)

Effective January 1, 2018, a local option gas tax of $0.05 upon every gallon of motor fuel imposed sold in the county and taxed under the provisions of F.S. ch. 206 and F.S. § 336.025(1)(b) is hereby imposed and levied for a term of 30 years ending on December 31, 2047.

(b)

Proceeds of the tax hereby imposed and levied shall be divided and distributed among the county and eligible municipalities in accordance with the provisions of an interlocal agreement entered into between the county and municipalities representing a majority of the population of the incorporated area within the county. In the event such interlocal agreement is adopted prior to June 1, 2017, the division and distribution of the tax hereby imposed and levied shall be in accordance with such interlocal agreement from the effective date of the imposition and levy of the tax. In the event that no such interlocal agreement is adopted prior June 1, 2017, the division and distribution of the proceeds of the tax hereby imposed among the county and the eligible municipalities shall be in accordance with subsection (d) hereof, until such an interlocal agreement is subsequently adopted. Any such subsequent interlocal agreement must be adopted prior to June 1 of any year of the duration of the tax levy.

(c)

The county shall provide the Department of Revenue, State of Florida, with a certified copy of any interlocal agreement between the county and municipalities pursuant hereto containing agreed-upon distribution percentages. The distribution formula for the tax contained in any 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 amendment shall be adopted before June 1 of the year such amendment is approved. A certified copy of any amendment to the interlocal agreement affecting the distribution formula among the county and the municipalities shall be promptly provided to the department of revenue.

(d)

In the event that no interlocal agreement is adopted by June 1, 2017, or by June 1 of any year of the duration of the tax levy, as provided in subsection (b) hereof, the proceeds of the tax hereby imposed and levied shall be divided and distributed in accordance with the provisions of F.S. § 335.025(4). As provided in such F.S. § 335.025(4), the proceeds of the tax shall be distributed among the county and the eligible municipalities based on the transportation expenditures of each for the immediately preceding five fiscal years, as a proportion of the total of such expenditures for the county and all municipalities within the county. In the event the proceeds of the tax hereby imposed are distributed in accordance with the provisions of this subsection (d) and such distribution is not subsequently amended by interlocal agreement between the county and municipalities representing a majority of the population of the incorporated area within the county, after the initial levy of the tax hereby imposed and levied, the proportions shall be recalculated every ten years based on the transportation expenditures of the county and the municipalities for the immediately preceding five years.

(e)

Proceeds from the tax shall only be used for transportation expenditures needed to meet the requirements of the capital improvements element of the county comprehensive plan, as the same may be amended, or for expenditures needed to meet immediate local transportation problems and for other transportation-related expenditures that are critical for building comprehensive roadway networks by the county. Expenditures for the construction of new roads, the reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads that are provided for in the county comprehensive plan shall be deemed to increase road capacity, and shall be allowed expenditures of proceeds from the tax. Expenditures for the tax shall not include routine maintenance of roads.

(f)

Transportation expenditures as used herein means expenditures by the county and the eligible municipalities from local or state shared revenue sources, including the local option motor 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.

(Ord. No. 2017-04 , § 1, 5-16-2017, effective Jan. 1, 2018)