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Item C28 C.28 J �� BOARD OF COUNTY COMMISSIONERS County of Monroe ir �f �r�l � � Mayor Heather Carruthers,District 3 Mayor Pro Tem Michelle Coldiron,District 2 The Florida Keys 4� 1 _ 4 '{ql Craig Cates,District I : w` David Rice,District 4 wjFF-°W" Sylvia J.Murphy,District 5 County Commission Meeting August 19, 2020 Agenda Item Number: C.28 Agenda Item Summary #7196 BULK ITEM: Yes DEPARTMENT: Engineering/Roads TIME APPROXIMATE: STAFF CONTACT: Christine Limbert(305) 292-3470 No AGENDA ITEM WORDING: Approval to advertise to hold a Public Hearing to Consider adoption of an Ordinance imposing 5-cent Local Option Motor Fuel Tax (an additional 2-cents) as authorized by F.S. 336.025(1)(b)upon fuel sales in Monroe County. ITEM BACKGROUND: Monroe County adopted Ordinance No. 016-2009 which imposed a three-cent gas tax under the authority of F.S. 336.025(1)(b) beginning January 1, 2010, which is codified in Monroe County Code Section 23-235. The County is authorized under F.S. 336.025(1)(b) to impose up to 5-cents (or an additional 2-cents) to be levied on every gallon of motor fuel sold in the county to be imposed under in accordance with F.S. 206.41(1)(e). The local option gas tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the governing body of the county. The County maintains approximately 312 miles of roads and 26 bridges in unincorporated Monroe county and the cost to maintain, repair, and provide the necessary drainage and constructions to the County's roads and bridges is well above the current collection of the County's portion of the gas tax imposed. In order to seek additional funding that is needed to maintain and make the necessary repairs to the County's road and bridges, it is recommended that by imposing an additional 2-cents that the County may generate an additional $951,900.00 annually, which is shared with the cities and therefore the County's share would be approximately $430,353.99 annually for County road proj ects. Implementation of an additional gas tax will spread the costs to both residents and visitors using the County's roads as opposed to special assessments which would place the full burden on County residents. While special assessments may still be necessary to address the road evaluation and drainage improvement projects, imposing a five-cent tax will provide additional revenue that is needed for upcoming projects. This ordinance rescinds and reimposes the three-cent tax with the addition of the 2-cent tax so that the two are aligned and will have the same expiration dates. This Ordinance must be approved and transmitted to the Florida Department of Revenue by October 1, 2020 to take effect January 1, 2021. The distribution percentages will be in accordance with the Interlocal Agreement between the Packet Pg. 1325 C.28 County and Cities dated 5/20.09. An amendment to the ILA is on the August 19th, 2020 agenda for BOCC approval. If this item is approved a Public Hearing to consider adoption of the Ordinance will be held at the BOCC Budget Meeting on September 3, 2020 at 5:05 P.M. PREVIOUS RELEVANT BOCC ACTION: Ordinance No. 16-1989 approved extension of the six-cent"gas" tax authorized by F.S. 336.025(1)(a). 12/19/2007 (Item Q-13) BOCC tabled to 2/20/2008 BOCC 02/20/2008 (Item P-2) BOCC denied request to hold Public Hearing 03/19/2008 (Item N-15) BOCC approved advertising Public Hearing for 4/16/08 04/16/2008 (Item Q-2)Public Hearing - Motion to Adopt failed due to lack of a four-fifths vote (3-1) 01/28/09 (Item 0-4) BOCC approval to hold Public Hearing 3/18/09 in Marathon 03/18/09 (Item Q-3) BOCC continued public hearing to 5/20/09 in Key Largo 05/20/2009 (Item R-5) BOCC approved Ordinance 016-2009 levying 3 additional optional fuel taxes (7th through 9th cents) under F.S. 206.41(1)(e) (*There are 2 additional cents that may be levied) 05/20/2009 (item R-6) BOCC adopts Ordinance 015-2009 levying"ninth-cent fuel tax" under F.S. 206.41(1)(d) 5/20/2009 (Item Q-2) BOCC approved the Gas Tax Sharing ILA with the Cities (Key West, Marathon, Layton, Key Colony Beach and Islamorada) As directed by the BOCC at the 5/20/09 meeting, the BOCC then approved the Supplemental ILA with the Marathon, Layton, Key Colony Beach and Islamorada at its 7/15/09 meeting (Item Q-2) 9/30/19 (Item A-1) BOCC at its special meeting approved Ordinance 033-2019 extending the 6-cent gas tax for an additional 30-year period. (The 6-cent gas tax expires August 31, 2049) CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATION: Approval DOCUMENTATION: REVISED Ordinance imposing 5 cent(additional 2-cent) Local Option Gas Tax 8 1120 Ordinance 16-2009 Levying 3-cent local option 336025 County transportation system levy of local option fuel tax on motor fuel and diesel fuel with notes and relevant sections highlighted 20641 State taxes imposed on motor fuel with notes Estimated Revenue from Additional 2 cents Gas Tax 7-16-2020 FINANCIAL IMPACT: Effective Date: If the Ordinance is approved, the additional 2-cent gas tax will commence 1/1/21 Expiration Date: 30 years/ 12/31/51 Total Dollar Value of Contract: N/A Packet Pg. 1326 C.28 Total Cost to County: N/A Current Year Portion: N/A Budgeted: N/A Source of Funds: Fuel taxes CPI: N/A Indirect Costs: N/A Estimated Ongoing Costs Not Included in above dollar amounts: N/A Revenue Producing: Yes If yes, amount: Approximately $951,900.00 annually-which is shared with the cities. The County's portion is approximately $430,353.99 annually Grant: N/A County Match: N/A Insurance Required: N/A Additional Details: N/A Based on FY19, it is estimated that an additional 2-cents will generate $951,900.00 annually and the County's share will be $430,353.99 annually REVIEWED BY: Judith Clarke Completed 08/03/2020 3:50 PM Christine Limbert Completed 08/03/2020 4:06 PM Purchasing Skipped 08/03/2020 3:20 PM Budget and Finance Completed 08/04/2020 11:45 AM Maria Slavik Skipped 08/03/2020 3:20 PM Kathy Peters Completed 08/04/2020 12:42 PM Board of County Commissioners Pending 08/19/2020 9:00 AM Packet Pg. 1327 C.28.a ORDINANCE NO. -2020 CL AN ORDINANCE IMPOSING A FIVE CENT LOCAL OPTION MOTOR FUEL TAX (AN ADDITIONAL 2-CENTS), AS AUTHORIZED BY F.S. 336.025(I)(b), UPON SUCH FUEL SALES IN ALL OF MONROE COUNTY, INCLUDING THE MUNICIPALITITES THEREIN, FOR A PERIOD OF THIRTY YEARS UNLESS EARLIER REPEALED BY THE BOARD OF COUNTY COMMISSIONERS; PROVIDED FOR A METHOD OF COLLECTION OF THE TAX AND REMISSION OF THE PROCEEDS PROVIDING THAT THE PROCEED MAY ONLY BE SPENT FOR TRANSPORTATION EXPENDITURES AS DEFINED HEREIN; PROVIDING FOR THE PLEDGE OF THE TAX > REVENUE FOR BONDS WHOSE PROCEEDS ARE USED FOR TRANSPORTATION CAPITAL PROJECTS PROVIDING FOR SEVERABILITY; PROVIDING FOR INCORPORATION INTO THE MONROE COUNTY CODE OF ORDINANCES; AND co PROVIDING AN EFFECTIVE DATE M Ch WHEREAS, Monroe County adopted Ordinance No. 016-2009 which imposed a three- cent gas tax under the authority of F.S. 336.025(1)(b)beginning January 1, 2010 which is codified in Monroe County Code Section 23-235; and WHEREAS, The County is authorized under F.S. 336.025(1)(b)to impose up to 5-cents (an additional 2-cents)to be levied on every gallon of motor fuel sold in the county to be imposed under in accordance with F.S. 206.41(1)(e); and N WHEREAS, the local option gas tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the governing body of the county; and WHEREAS, the County maintains approximately 312 miles of roads and 26 bridges in unincorporated Monroe county and the cost to maintain, repair, and provide the necessary drainage and constructions to the County's roads and bridges is well above the current collection Ln of the County's portion of the gas tax imposed; and WHEREAS, in order to seek additional funding that is needed to maintain and make the 0. necessary repairs to the County's road and bridges, it is recommended that by imposing an E additional 2-cents that the County may generate an additional $951,900.00 annually, which is shared with the cities and therefor the County's share would be approximately $430,353.99 annually for County road projects; and 0 WHEREAS, implementation of an additional gas tax will spread the costs to both residents and visitors using the County's roads as opposed to special assessments which would w place the full burden on County residents; and Packet Pg. 1328 C.28.a WHEREAS, while special assessments may still be necessary to address the road 0 evaluation and drainage improvement projects, imposing a five-cent tax will provide additional CL 0) revenue that is needed for upcoming projects; WHEREAS, this ordinance rescinds and reimposes the three-cent tax with the addition of the 2-cent tax so that the two are aligned and will have the same expiration dates; and 0 WHEREAS, this Ordinance must be approved and transmitted to the Florida Department of Revenue by October 1, 2020 to take effect January 1, 2021; �t NOW THEREFORE BE IT ORDAINED BY THE BOARD OF COUNTY `7 COMMISSIONERS OF MONROE COUNTY, FLORIDA: r_ .9 SECTION 1: The County hereby rescinds the three-cent tax levied and imposed under SECTION 3 of Ordinance No. 016-2009 effective December 31, 2020 and hereby reimposes the W three-cent along with the initial levy of the additional two-cents to align the expiration dates. There shall be no lapse of the imposition and levy of the 3-cent tax. The five-cent tax levied co herein, which reimposes the three-cent tax effective January 1, 2021, and imposes an additional X two-cent tax, will commence January 1, 2021 and be in effective for a period of thirty (30)years, unless repealed by the Board of County Commissioners,provided that no repeal shall in any circumstances materially or adversely affect the rights of the holders of bonds back by the tax and outstanding on the effective date of the repeal. SECTION 2: Monroe County Code Section 23-235 shall be amended to read as follows U 0 (deleted language is noted in st+ike t4fett text and added language is noted in underlined text): Sec. 23-235. - Seventh through ninth eleventh cent motor and special fuel tax. (a)Imposition. Under the authority of F.S. § 336.025(l)(b), effective January 1, 204-20, there is hereby imposed a wee five-cent gas tax upon every gallon of motor fuel and special fuel sold in the county and taxed under the provisions of part I or part 11 of Chapter 206, F.S. (b) Collection. The tax in this section shall be collected and remitted according to the procedure in F.S. § 336.025(2). (c) Effective period The tax levied in subsection (a) shall commence on January 1, 20-4-20, LO and be in effect for a period of 30 years, unless repealed by the board of county commissioners, provided that no repeal shall in any circumstances materially or adversely affect the rights of the holders of bonds backed by the tax and outstanding on the effective 0 date of the repeal. (d) Expenditures. The proceeds of the tax shall only be used for transportation expenditures as defined by state statute and which are: (1) Roadway and right-of-way reconstruction, renovation, resurfacing,paving of existing graded roads, and equipment; w (2) Roadway and right-of-way drainage; > LU (3) Installation of street lighting and traffic signs, traffic engineering, signalization and pavement markings; a� (4) Bridge renovation, restoration, and repaving; Packet Pg. 1329 C.28.a (5) Debt service for transportation capital projects, including construction or reconstruction of 0 roads and bridges. The revenues from the tax levied in subsection (a) may be pledged to CL secure the payment of bonds. In the event such bonds are to be issued, the county or the municipalities may use the services of the Division of Bond Finance of General Services pursuant to the State Bond Act to issue any bonds under the provisions of this article and F.S. § 336.025(b). Bonds may be issued only once per year. Monroe County and any of the 0 municipalities listed in subsection (e) may join together to issue bonds under this article; or (6) All other purposes allowed by state statute. 2 (e) Distribution to municipalities. . Ne The proceeds of the tax levied in subsection (a) shall be distributed among Monroe County, the City of Islamorada, the City of Key West, the City of Key Colony Beach, the City of Layton, and the City of Marathon, pursuant to interlocal agreements or F.S. § 336.0255 absent interlocal agreements. No tax proceeds distributed to a municipality may be used for purposes other than those described in subsection (d) above. No co recalculation of the tax distribution shall under any circumstances adversely affect the rights of holders of bonds outstandingon n July 1, 2020, which are backed by the tax authorized by this article, and the amounts distributed to Monroe County and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves for 2 principle interest as reduired under the covenants of any bond resolution outstanding on July 1, 2020. 0 SECTION 3: SEVERABILITY. If any portion of this ordinance is for any reason held invalid or declared to be unconstitutional, inoperative or void, such holding shall not affect N the remaining portions of this ordinance. If this ordinance or any provision thereof shall be held to be inapplicable to any person,property or circumstances, such holding shall not affect its applicability to any other person,property or circumstances. SECTION 4: CONFLICT WITH OTHER ORDINANCES. All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed to the extent of said conflict. ,O CD SECTION 5: INCLUSION IN CODE OF ORDINANCES. The provisions of SECTION N 2 of this ordinance shall be included and incorporated in the Code of Ordinances of the 0. County of Monroe, Florida, as an addition or amendment thereto, and shall be appropriately E renumbered to conform to the uniform numbering system of the Code. SECTION 6: TRANSMITTAL AND EFFECTIVE DATE. This Ordinance shall be filed with the Department of State and shall be effective as provided in section 125.66, Florida Statutes. This Ordinance shall also be transmitted to the Florida Department of Revenue before W October 1, 2020. w PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, o Florida, at a meeting of the Board held on the 3rd day of September 2020. Packet Pg. 1330 C.28.a 0 Mayor Heather Carruthers CL Mayor Pro Tem Michelle Coldiron Commissioner Craig Cates Commissioner David Rice Commissioner Sylvia Murphy 2 (SEAL) BOARD OF COUNTY COMMISSIONERS Attest: KEVIN MADOK, Clerk OF MONROE COUNTY, FLORIDA W By By As Deputy Clerk Mayor/Chairperson CD cv co 0 cv c LO 0 0. w Packet Pg. 1331 i ORDINANCE NO. 016 — 2009 AN ORDINANCE CLARIFYING THE STATUTORY AUTHORITY FOR THE CURRENT SIX CENT MOTOR AND SPECIAL FUEL TAX IN SECTION F.S. 336.025(1)(a); PROVIDING FOR THE DISTRIBUTION OF THE SIX CENT MOTOR AND SPECIAL FUEL TAX TO ALL MUNICPALITIES AND THE COUNTY; IMPOSING A THREE CENT LOCAL OPTION MOTOR FUEL TAX, AS AUTHORIZED BY F.S. 336.025(1)(b), UPON SUCH FUEL SALES IN ALL OF MONROE COUNTY, INCLUDING THE MUNICIPALITIES THEREIN, FOR A PERIOD OF THIRTY YEARS UNLESS EARLIER REPEALED BY THE BOARD OF COUNTY COMMISSIONERS; PROVIDING FOR A METHOD OF COLLECTION OF THE TAX AND REMISSION OF THE PROCEEDS; PROVIDING THAT THE PROCEEDS MAY ONLY BE SPENT FOR TRANSPORTATION EXPENDITURES AS DEFINED HEREIN; PROVIDING FOR THE PLEDGE OF THE TAX REVENUE FOR BONDS WHOSE PROCEEDS ARE USED FOR TRANSPORTATION CAPITAL PROJECTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION INTO THE MONROE COUNTY CODE OF ORDINANCES; AND PROVIDING AN EFFECTIVE DATE. WHEREAS,Monroe County currently imposes a six-cent local option gas taxx upon every gallon of motor fuel and special fuel sold in the County pursuant to Florida Statute Section 336.025(1)(a) and Monroe County Code Section 2-315, et. seq.;and WHEREAS,the municipalities of Islamorada and Marathon incorporated subsequent to the passage of Ordinance No. 16-1989,as codified in Monroe County Code Section 2-315, et. seq.; and . c WHEREAS, current gas tax expenditures cover Maintenance, Engineering, Street Lights 0. and Traffic Signal, distribution to municipalities, 7-year plan and cost allocation; c c WHEREAS, the gas tax fund balance has been steadily declining since FY 2001 due to annual expenditures exceeding annual revenues; and WHEREAS,Monroe County maintains 389 miles of roads in the unincorporated county and resurfaces those roads as needed; WHEREAS,there are 28 bridges in the unincorporated county which are maintained by the County and most of those bridges were built in the 1960s with a 50 year life span;and WHEREAS,there are approximately 10 years left with no funds available for major renovations necessary to extend the useful lives of the bridges which are maintained by the County; WHEREAS, drainage systems need to be added or restored,requiring reconstruction and resurfacing of roads; and Five Cent Gas Tax Ordinance 2009 w/o edits 5/26/09 KP 1 Packet Pg. 1332 i C.28.b WHEREAS,road resurfacing has been temporarily delayed in some areas of the unincorporated county due to new sewer systems and resurfacing will be needed in the near future; and N WHEREAS, an additional five (5) cents local option fuel tax would generate approximately$250,000.00 per penny (or$1,250,000.00)per year;and WHEREAS,an additional local option fuel tax can be accomplished by a majority plus one vote of the BOCC or by an ordinance creating a referendum on the November 2008 ballot; 0 and WHEREAS, implementation of an additional gas tax will spread the costs to both residents and visitors using the County's roads as opposed to special assessments which would place the full burden on County residents; and 0 WHEREAS,unless a revenue source additional to the existing local option fuel tax can 0. be secured,the current level of services will have to be reduced and the delay for needed road restorations and reconstructions and necessary revitalization of bridges will continue;now therefore CL BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS FOR MONROE COUNTY, FLORIDA that: SECTION 1. Section 2-315, Monroe County Code shall be amended to read: 2-315. Under the authority of Florida Statutes section 336.025(1)(a), effective September 1, 1989, there is hereby imposed a six-cent gas tax upon every gallon of motor and special fuel 0. sold in Monroe County, including the municipalities therein, and taxed under the provisions of part I or part II of chapter 206, Florida Statutes. 0 SECTION 2. Section 2-319, Monroe County Code shall be amended to read: Sec. 2-319. Distribution of proceeds. (a) The proceeds of the tax levied in section 2-315 shall be distributed among Monroe County, the City of Islamorada, the City of Key West,the City of Key Colony Beach, the City of Layton, and the City of Marathon based on interlocal agreements or F.S. 336.0255 absent interlocal agreements. N (b) No recalculation of the tax distribution shall under any circumstances adversely affect the rights of holders of bonds outstanding on July 1, 1990, which are backed by the tax authorized by this article; and the amounts distributed to Monroe County and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves for principle interest as required under the covenants of any bond resolution outstanding on July 1, 1990. Five Cent Gas Tax Ordinance 2009 w/o edits 5/26/09 KP 2 Packet Pg. 1333 i c.zs.b SECTION 3. Section 2-320, Monroe County Code is hereby created to read: Sec. 2-320. SEVENTH THROUGH NINTH CENT MOTOR AND SPECIAL FUEL TAX. N (a) IMPOSITION. Under the authority of F.S. 336.025(1)(b), effective January 1, 2010,there is hereby imposed a three cent gas tax upon every gallon of motor fuel and special fuel sold in the County and taxed under the provisions of part I or part I1 of Chapter 206, F1a.Stat. (b) COLLECTION. The tax in this section shall be collected and remitted according to the procedure in F.S. 336.025(2). c (c) EFFECTIVE PERIOD. The tax levied in Section 2-320(a) shall commence on January 1, 2010, and be in effect for a period of thirty (30) years, unless repealed by the Board of County Commissioners, provided that no repeal shall in any circumstances materially or adversely affect the rights of the holders of bonds backed by the tax and outstanding on the effective date of the repeal. 0 (d) EXPENDITURES. The proceeds of the tax shall only be used for transportation expenditures as defined by state statute and which are: (1) Roadway and right-of-way reconstruction, renovation, resurfacing, paving of existing graded roads, and equipment; (2) Roadway and right-of-way drainage; (3) Installation of street lighting and traffic signs, traffic engineering, signalization and pavement markings; (4) Bridge renovation, restoration, and repaving; (5) Debt service for transportation capital projects, including construction or reconstruction of roads and bridges. The revenues from the tax levied in section 2-320(a) may be pledged to secure the payment of bonds. In the event such bonds are to be issued, the county or the municipalities may use the services of the 0. Division of Bond Finance of General Services pursuant to the State Bond Act to c issue any bonds under the provisions of this article and F.S. section 336.025(b). Bonds may be issued only once per year. Monroe County and any of the municipalities listed in section 2-320(e) may join together to issue bonds under this article;or (6) All other purposes allowed by state statute. (e) DISTRIBUTION TO MUNICIPALITIES. The County may, at anytime, enter into an interlocal agreement with any or all of the municipalities in the County in order to provide for the distribution of the tax proceeds between the County and the municipality or municipalities. No tax proceeds distributed to a municipality may be used for purposes other than those described in Section 2-320(d) above. The proceeds of the tax levied in section 2-320(a) shall be distributed among Monroe County, the City of Islamorada, the City of Key West, the City of Key Colony Beach, the City of Layton, and the City! of Marathon, pursuant to interlocal agreements or F.S. 336.0255. SECTION 4. SEVERABILITY. Should any provision of this Ordinance be declared by a court of competent jurisdiction to be invalid, the same' shall not affect the validity of this Five Cent Gas Tax Ordinance 2009 w/o edits 5/26/09 KP 3 Packet Pg. 1334 i Ordinance as whole, or any part thereof, other than the part declared to be invalid. If this ordinance or any provision thereof shall be held to be inapplicable to any person, property or circumstances, such holding shall not affect its applicability to any other person, property or circumstances. 0 SECTION 5. CONFLICT WITH OTHER ORDINANCES. All ordinances or parts of ordinances in conflict with this Ordinance are hereby repealed to the extent of said conflict. SECTION 6. INCLUSION IN THE CODE OF ORDINANCES. The provisions of this 03 Ordinance shall be included and incorporated in the Code of Ordinances of the County of o Monroe, Florida, as an addition or amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the code. SECTION 7. EFFECTIVE DATE. This Ordinance shall take effect on May 20, 2009, provided that this Ordinance shall be filed with the Department of State as provided in section 125.66(2), Florida Statutes. 0 PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 2&day of May, 2009. MayorGeorge Neugent Yes Mayor Pro Tem Sylvia Murphy Yes __..Commissioner Kim Wigington Yes > issioner Heather Carruthers Yes ssioner Mario Di Gennaro No BOARD OF COUNTY COMMISSIONERS t: 11(L.KOLHAGE, Clerk OF MO RCJIE COUNTY, FLORIDA B'c _ By ..r''�4 Dep Clerk Mayor/Chairperson cc ev w -J 0 4 h-= UJ ... 'i MONROE COUNTY ATTORNEY AP VED AS TO OF z c� Ch t`- � SU ANNE A. H TTON W � L`,i ' CUUNT TU N Cn Five Cent Gas Tax Ordinance 2009 w/o edits 5/26/09 KP 4 Packet Pg. 1335 C.28.b MONROE COUNTY COURTHOUSE BRANCH OFFICE: C4UNTy 500 WHITEHEAD STREET,SUITE 101 �t co PLANTATION KEY J •'.d+curoo' G KEY WEST,FLORIDA 33040 :'s` e'•,�� GOVERNMENT CENTER TEL. (305)294-4641 * * 88820 OVERSEAS HIGHWAY FAX(305)295-3663 ;', z PLANTATION KEY,FLORIDA 33070 °��'• ocO TEL. (305)852-7145 BRANCH OFFICE: CouNIl FAX(305)852-7146 MARATHON SUB COURTHOUSE 3117 OVERSEAS HIGHWAY CLERK OF THE CIRCUIT COURT ROTH BUILDING MARATHON,FLORIDA 33050 M C 50 HIGH POINT ROAD ONROEOUNTS TEL. (305)289-6027 PLANTATION KEY,FLORIDA 33070 ¢. FAX(305)289-1745 www.clerk-of-the-court.com TEL. (305)852-7145 FAX(305)853-7440 May 29, 2009 Ms. Liz Cloud, Program Administrator Administrative Code & Weekly 0 R.A. Gray Building 500 S Bronough Street Tallahassee FL 32399-0250 O Via Certified Mail 7005 1160 0000 38412129 CL Dear Ms. Cloud, Enclosed are certified copies of the following Ordinances: O Ordinance No. 012-2009 to strengthen "Whistleblpwer" protection policies for County employees. 2 Ordinance No. 013-2009 amending Section 22-100(b) of the Monroe County Code to < provide a $225 fee for business not otherwise taxed under the provision related to business tax. Ordinance No. 015-2009 to impose a ninth-cent local option motor and special fuel O ("gas") tax. c Ordinance No. 016-2009 to impose a three-cent local option motor fuel ("gas")tax. These Ordinances were adopted by the Monroe County Board of County Commissioners at a Regular Meeting, held in formal session, on May 20, 2009. Please file for record. Should you have any questions please feel free to contact me at (305) 295-3130. Danny L. Kolhage Clerk of the Circuit Court and ex officio Clerk to the Board of County Commissioners by: Pamela G. Hancock, D.C. cc: Via E-Mail to the following: Municipal Code Corporation County Administrator 012-2009 OMB 015-2009&016-2009 O County Attorney Tax Collector 013-2009 Finance 015-2009&016-2009 BOCC File Packet Pg. 1336 C.28.b FL0RIDA KEVS�� :. " ;: � NANCE�RlNGGNS✓IS- . TENT HEtfLMi* PROVUHNCi F099d.. C9 CORPORA Published Twice Weekly THEMONRoEcotMl- TY CODE OF OM- Marathon, Monroe County, Florida NANCE AINt�PRfh N vtotit, MrprEcTilvt DATE. PROOF OF PUBLICATION Purstxelattasection 286.tf'tQS,florida Statutes, isgiven STATE OF FLORIDA that if a person dectdedto COUNTY OF M O N RO E appeal any dectision rnade.�ay ttre board Nrith Before the undersigned authority person- respeoto any nutter ally appeared WAYNE MARKHAM who oncon s redatsuchhear- . g_ oath, says that he is PUBLISHER of the of the pro- FLORIDA KEYS KEYNOTER, a twice i —i i andfnatfor weekly newspaper published in Marathon, No.$6sensure waver- in Monroe County, Florida: that the N0T10E0F �I c°rdofthepro-, 0 � gs_is Made,wttiirh 0 attached copy of advertisement was Coi��u,�ATtotii; Sndud , k1etesti- C published in said newspaper in the issues � `an` '�` .upon C N+ fie dal is be 0. of: (date(s) of publication) aF Tyr e ILAHERE ` a± CL III I I MA P. c V piAeite Affiant further says that the said FLORIDA at , thoCountyAdminis- , ilPhoft- KEYS KEYNOTER is a newspaper published Mut1yE.Neison { }5} s2 Came t>lrld �' `$wean the hours of e:81J cc at Marathon, in said Monroe County, c r, >" ` i.m:-5,00p,m.,nolater Florida, and that the said newspaper has 10 h- than2-w04'0yst _ heretofore been continuously published in " ! s 6ofyct,eduiedmeet- a g: y+€rwM ng or said Monroe County, Florida, twice each ecd the troit;eWrIpIgr6d,c611' week (on Wednesday and Saturday) and '71V. rn�sic�ers of has been entered as a second class mail Dated at Key west, ^ `� to matter at the post office in Marathon, in � � �' i`torida,this 15th day of Monroe Count Florida for a Apni'2t1as. Y, period of one year next DA�L,K&HAGE, y preceding the first AN ORDnrANCE W. Clark ofth%CJrcuit Court publication of the attached copy of --Pow*Amm. andexomaeokftofthe advertisement. The affiant further says t=�c�►L�PTtoN Warn- =i1�AN3,TAX,AS JillOnes ofMonroe that he has neither paid nor promised any AUTNOR/"BYI S. County,Ftodda person, firm, or corporation any discount, 286.41(1)id)"AND rebate, commission Or refund for the 021,UPONSUCH PubkshApA26,, t }9 L SALE$IN A L of Florida Keys Keynoter purpose of securing this advertisement for 00*611COUNTY,'IN publication in the said newspaper(s) and P UTHE�uN�ct ram, � that The Florida Keys Keynoter is in full compliance with Chapter 50 of the Florida FARE. State Statutes on Legal and Official Advertisements. :z ERs, t-, rn - sr« E -: -C _ Sworn to a d su s ibed before me �:PIItVibi _ t this v�-7 o II�► s (SEAL) y 2009 Et�t SPFG `.. Po " ATk* t TURg - rY 1 Q OR rr EVERLY TRAE� ` R PRLiY1L�lNGiY Notary MXCOMMISSION#;,.;',!i 1e "+ EXPIRES:Apr. .- msa F +au Notary s Packet Pg. 1337 Page 1 C.28.b Pam Hancock From: <ords@municode.com> To: <phan cock@ mon roe-clerk.com> Sent: Tuesday, June 02, 2009 10:32 AM76 Subject: Acknowledgment of material received This is a computer generated email,please do not reply to this message. Municipal Code Corporation > P.O.Box 2235 1700 Capital Circle SW.(32310) Tallahassee,FL 32316-2235 850-576-3171 Fax:850-575-8852 info@m u ncode.com 4- 0 Monroe County, FL Code of Ordinances - 2008(14298) O Supplement 2 Recorded: 412312009 3:07:24 PM CL We have received the following material through Hard CopylElectronic. ! < TR> Document Adoption O Ordinance No. 009-2009 4/15/2009 76 Ordinance No. 010-2009 4/15/2009 Ordinance No. 011-2009 4/15/2009 Ordinance No. 012-2009 5/20/2009 Ordinance No. 013-2009 5/20/2009 0 Ordinance No. 015-2009 5/20/2009 Ordinance No. 016-2009 5/20/2009 0 ***Click_._.ere to see the full list of recorded ordinances for the next supplement.*** Or point your browsers at: http://www.municode.com/disposition/dislist.asp?jobid=l09682 If you are sending the ordinances in electronic form and printed form, we assume the electronic version of the ordinances reflects the ordinances as adopted. We do not proofread against the printed version of the ordinance if the printed copy is submitted. Please contact us if you have questions. N . You can also "GO GREEN" and reduce the number of supplement copies you receive or just get a of the supplement to print your own copies.ask us how - email info..@municod_e...com. . Upd1te the infernet version of your Code more often than a printed supp ement . a can update the Internet quarterly, monthly, even weekly. For additional information email Info@_municode.com. . We can post newly enacted ordinances in the online Code after each meeting. E-mail us for more information at info municode.com. . Automate your agenda and complete legislative process. Visit MCCi for more information. http:fwww.mccinnovations_com/products/agenda.asp, . We can provide solution for C�ocument and Records Management, imaging or scanning services. Contact us for more information at Packet Pg. 1338 Page 2 o C.28.b info@mccinnovations.com or visit MQQ. . BiTlin Qt o dow. ? We can.p,rovi a invoice nd statement printin and procVsUmc�utility bills and tax bills. For more inTormation email us ar info@mccadvantage_com. a, . Need a better way to manage your Contracts? Visit MCCi's website to learn N more about automating your contract management processes. MCCi — . Ever need to search in several online Codes for a sample ordinance? Try our Multiple Code Searching. For more information email us at info@municode.com.. . We can do more than just codes... Please visit our Company On-line Brochure at: http://www..m_unicode com/about/broch_ure pdf i c 4- 0 CL c c i 0 W c 0 c Cn CD CD 04 cc� � I Packet Pg. 1339 '03UeUI.PJO '4U9wLPe44VQ 06 V � a cu _ • + w a Er r � ru is • . M • ru • ` m Postage $ r�. r..wrti#ied FeeLD T I Pos In Return Receipt Fee He a Q (tndorseft1e1-►t Required) oe Restrit FL .J7 (Endorsement equlred) O a 3? Total Postage & Fees M pragra a d sent To Ad m i n i str a lV e _ -_--.__91. 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Kirkwood Before the undersigned authority personally appeared Randy G. Erickson,whc . Advertising Coordinator on oath says that he is Vice-President of Advertising Operations of the Key West Citizen, a daily newspaper published in Key West, in Monroe County, PO Box 1800 Florida; > Key West F133041 m that the attached copy of advertisement, being a legal notice in the matter of o Office....305-292-7777 Extension........x219 Fax.......305-295-8025 lenals(ftevsnews.com E INTERNET PUBLISHING keywest.com was published in said newspaper in the issue(s) of keysnews.com floridakeys.com key-west.com Web Design Services 0Z ire, NEWSPAPERS Affiant further says that the Key West Citizen is a newspaper published i The Citizen Key West, in said Monroe County, Florida and that the said newspaper ha Southernmost Flyer County, Solares Hill heretofore been continuously published in said Monroe Florida ever Big Pine Free Press day, and has been entered as second-class mail matter at the post office in Ke Marathon Free Press West, in said Monroe County, Florida, for a period of 1 year next preceding th ia Islamorada Free Press Key Largo Free Press first publication of the attached copy of advertisement; and affiant further say MARKETING SERVICES that he has neither paid nor promised any person, firm or corporation an; Commercial Printing discount, rebate, commission or refund for the pu e of securing thi 0 0. Direct Mail Citizen Locals Card advertisement for publication in the said new e 0. FLORIDA KEYS OFFICES Printing/Main Facility , 3420 Northside Drive Key West, FL e 33040-1800 Signature of Affiant ru Tel 305-292-7777 Fax 305-294-0768 ¢. citizenra)kevwest.com Sworn and subscribed before me this _,21day of , 2009 Internet Division 33040-3328 Tel 305-292-1880 Fax 305-294-1699 Notary Public: > sales@keywest.com Middle Keys Office Marsha F. Kirkwood 6363 Overseas Hwy Marathon, FL (MM 52.5) r 33050-3342 Tel 305-743-8766 Fax 305-743-9977 Expires: September 15 2009 Not Seal E marathonnkevsnews com � Notary Upper Keys Office .: .. 91731 Overseas Hwy Tavernier,FL 33070 Tel 305-853-7277 `"= Fax 305-853-0556 <i t8 freepress@floridakeys.com _ Personally Known 'x �"_'P11RM70fU4 Identification Type of Identification Produced _ Packet Pg. 1342 C.28.b F. OF tJ c44 C t5R f ft17 10 ` TO WMlt M rt that P.NI, IN on rya iOWY 11100 -7' head: at- tri►Y .°"Moon r-- 1 _ rn m c� :3c 0 far ird of taurittt Corn ` ` rs `� W :p Of n,.,Florida,intends ,%x to. t1 ie ri of#4�'' C a % h , _ �" rn towing urtlY ofd° nee' y C") 2y �p AN ORTHEW G� Ft1R 1 S1X Cato 0. FUEL C T ADA ASSISTANCE If you are a " » person wolf a oft need MR �N00 t�, G o patA*ate in this in order THE please c the County Admin- FOR istratoes G e_by phoning (305) > EA Y 292444t', the fours of ' + OF 8.30 a.m. 460 p:m_,no later than 0. � 2 worWng days prior to the ached F u10 if you are hearing or t CCt L .. '`1F"Ii woos caN"71 t". PROCO Dated A 90,West Fktrida, this 0. THE PR Y A 15th day of Apii#;2tl09. c SPENT FOR J<RA��►� EXPENVITUi Ali TINED t INY L. AGE, W. T 1E Coirk of the Ci putt — PL E 0F,", C ReVENUE FOR 80 'YIIF eR C"10f e Hai NCA1. Monroe`Cp(4rtt�4 Fttuida "' ,P,%SM116 FOR April:26,�0 9 sE ; ram FOR Tt# �� > T1iE 1 0 ..EMT OF cv \ �A�D�AT�,E. INO to p t to Section 2�6:0105, F Stutes, notice is given that if,a 4n decided to appeal hr y d+si*W made by ther,Board with xespact to any matter consid ersd at such hearings or meetings, he will need a record of the Pro- ceedings, and that, .for such pur- E pose, he may need to ensure that a verbatim record of the;proceed- ings is'made, which reoord in- cludes the twtitnorni and upon wFstth the appal i's to be based. ' Packet Pg. 1343 C.28.b The Reporter . . . ` . v, P.O. Box 1197 • Tavernier, Florida 33070-1 1 97 �MOTtSRFuEL uT"Ol6*0 -d . (305)852-3216 Fax:(305)852-0199 3336-025(1)(b)= PROOF OF PUBLICATION """�"� Wi STATE OF FLORIDA p"blIO COUNTY OF MONROE Ity, Before the undersigned authorit y personally > p1 appeared DAVID HAWKINS who on oath, says that he is EDITOR of THE REPORTER, a weekly _ 1= c newspaper entitled to publish legal advertising otrPA . published at Tavernier, Monroe County, Florida: P that the attached copy of advertisement, beingash � Y LEGAL NOTICE in said newspaper in the issu of: - April 24, 2009 Affiant further says that THE REPORTER is a c newspaper published at Tavernier, in said � Monroe County, Florida, and that the said c newspaper has heretofore been continuously CL P brtto 4 FoiR rs; published in the said Monroe County, Florida, each week (on Friday), and has been entered as second class mail matter at the Post Office in Tavernier, in said County of Monroe, Florida, for 3 a period of one year next preceding the first alrrorl 30t1t... ;_ � c publication of the attached co � c advertisement; and affiant further says that she c ` has neither paid nor promised an firm .QF T 0. or corporation an y � person, = y discount, rebate, �� Purat,arrt4o9i1r�or,. commission or refund for the purpose of 2�°�° .Florida W securing this advertisement for publication in ' ' tSO h c the said newspaper and that The Reporter is in «, full compliance with Chapter 50 of the Florida ; rag ' ' State Statutes on Legal and Official Cred,at - Advertisements. irk: road a recordofthe " Giltural center,1 n Overseas HiptbnrIty,t nel s ri Marker IW-5 KeyEa�►po, [nlfwar Monroe County,Florida, . badm record of the pro- Sworn to and subscribed before me 24 day of + h April, 2009. , of— d "�rtn,e **W E tt cV Not ea�pe_ a P .. a DOpltp, vcster E .. m AC �silae hepringor , Packet Pg. 1344 C.28.b cv c CL c c c c 0) c) 0 0 c 0 V Qti d F-- Lt1 t __ flC C:.• r9 CD b i-- Lc.J © LLJ :C v LL- N Co r U U Packet Pg. 1345 C.28.b ok� y CN FLORIDA DEPARTMENT-Of STATE CHARLIE CRIST STATE LIBRARY AND ARCHIVES OF FLORIDA KURT S. BROWNING Governor Secretary of State m 0 June 4, 2009 Honorable Danny L. Kolhage Clerk of Circuit Cc-z.--t 0 Monroe County 500 Whitehead Street, Suite 101 0 Key West, Florida 33040 0 Attention: Pamela G. Hancock, Deputy Clerk Dear Mr. Kolhage: 0 Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your > letter dated May 29, 2009 and certified copies of Monroe County Ordinance Nos. 01.2-2009, 013-2009, 2 015-2009 and 016-2009, which were filed in this office on June 2, 2009. c Sincerely, 0 � o 0 0 Liz Cloud Program Administrator -n o c�> 3 r= LC/srd - � 0 rn .q 3> C7 DIRECTOR'S OFFICE. �1 +� �• 4 rn R.A.Gray Building • 500 South,3ronough Street •Tallahassee,Florida 32399-0250 Q 850.245.6600 • FAX:850.245.6735 • TDD:850.922.4085 • http://dlis.dos.state.tl.us COMMUNITY DEVELOPMENT STATE LIBRARY OF FLORIDA STATE ARCHIVES OF FLORIDA 8%245.6600 • FAX:850.245.6643 850.245.6600 • FAX:850.245.6744 850,245.6700 • FAA:850A88.4894 U LEGISLATIVE LIBRARY SERVICE RECORDS MANAGEMENT SERVICES ADMIDIISTRATIVE CODE AND WEEKLY 850.488.2812 • F.AX:850.488.9979 850.245.6750 • FAX:850.245.6795 850.245.6270 • FAX:850.245.6282 Packet Pg. 1346 COMPLETE • C.28.b ■ Complete items 1,2,and 3.Also complete A. Signature item 4 if Restricted Delivery is desired. ❑Agent ■ Print your name and address on the reverse X ❑Addressee so that we can return the card to you. m y B. Received by(Printed Name) C. Date of Delivery rc ■ Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: D. I , address different from item 1? ❑Yes No f YES C delivery STATE Program Administrator JUN 0 2 2009 Administrative Code and Weekly c R.A. Gray Building 500 South Bronough Street 3. Sirtice Type allahassee, Florida 32399-025019 CertifiedMail ❑Express Mail ❑Registered ❑Return Receipt for Merchandise 0) ❑Insured Mail ❑C.O.D. ©►•.�r'n ,ti ,�5 °t 2. o t j a!$� a!b 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number (Transfer from service label) ?0 0 5 1160 0000 3841 2129 PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1540; � O O rc O CL 0) rc O O O O C O C r9 cv u� r C rc C rc Packet Pg. 1347 336.02 . County transportation system; levy of local option Baal..., FL ST§336.025 C.28.0 KeyCite Yellow Flag-Negative Treatment Proposed Legislation West's Florida Statutes Annotated Title XXVI.Public Transportation(Chapters 33 -39) Chapter 336.County Road System(Refs&Annos) West's F.S.A.§336.025 y 336.025.County transportation system;levy of local option fuel tax on motor fuel and diesel fuel Effective: May 25,2017 Currentness m (1)(a)In addition to other taxes allowed by law,there may be levied as provided in ss. 206.41(1)(e)and 206.87(1)(c)a 1-cent, =� 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option fuel tax upon every gallon of motor fuel and diesel fuel sold in a county and taxed under the provisions of part I or part 11 of chapter 206. m c 1. All impositions and rate changes of the tax shall be levied before October 1 to be effective January 1 of the following year 0 for a period not to exceed 30 years, and the applicable method of distribution shall be established pursuant to subsection(3) r_ or subsection(4).However,levies of the tax which were in effect on July 1,2002,and which expire on August 31 of any year c x may be reimposed at the current authorized rate provided the tax is levied before July 1 and is effective September 1 of the year of expiration. Upon expiration, the tax may be relevied provided that a redetermination of the method of distribution is made as provided in this section. c 2. County and municipal governments shall utilize moneys received pursuant to this paragraph only for transportation expenditures. 3. An tax levied pursuant to this paragraph may be extended on a majority vote of the governing body of the county. A Y P P g P Y j ty g g Y ty� redetermination of the method of distribution shall be established pursuant to subsection(3)or subsection(4),if,after July 1, 1986,the tax is extended or the tax rate changed,for the period of extension or for the additional tax. c (b) In addition to other taxes allowed by law, there may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent, 4- cent,or 5-cent local option fuel tax upon every gallon of motor fuel sold in a county and taxed under the provisions of part I of chapter 206. The tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the governing body of the county or by referendum. (Note: Ordinance No. 16-2009 imposed 3-cents/2 additional cents maybe levied). 1. All impositions and rate changes of the tax shall be levied before October 1,to be effective January 1 of the following year. U LO However,levies of the tax which were in effect on July 1,2002,and which expire on August 31 of any year may be reimposed N at the current authorized rate provided the tax is levied before July 1 and is effective September 1 of the year of expiration. 2. The county may,prior to levy of the tax,establish by interlocal agreement with one or more municipalities located therein, representing a majority of the population of the incorporated area within the county, a distribution formula for dividing the entire proceeds of the tax among county government and all eligible municipalities within the county.If no interlocal agreement �,q ,; Packet Pg. 1348 336.02 . County transportation system; levy of local option Baal..., FL ST§336.025 C.28.0 is adopted before the effective date of the tax, tax revenues shall be distributed pursuant to the provisions of subsection(4). If no interlocal agreement exists, a new interlocal agreement may be established prior to June 1 of any year pursuant to this subparagraph. However, any interlocal agreement agreed to under this subparagraph after the initial levy of the tax or change in the tax rate authorized in this section shall under no circumstances materially or adversely affect the rights of holders of outstanding bonds which are backed by taxes authorized by this paragraph,and the amounts distributed to the county government and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves m for principal and interest as required under the covenants of any bond resolution outstanding on the date of establishment of the new interlocal agreement. 3. County and municipal governments shall use moneys received pursuant to this paragraph for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan 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 local governments. For purposes of this paragraph, expenditures for the construction of new roads, the reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads iu shall be deemed to increase capacity and such projects shall be included in the capital improvements element of an adopted comprehensive plan.Expenditures for purposes of this paragraph shall not include routine maintenance of roads. -� m (c)Local governments may use the services of the Division of Bond Finance of the State Board of Administration pursuant to ' the State Bond Act to issue any bonds through the provisions of this section and may pledge the revenues from local option fuel taxes to secure the payment of the bonds. Counties and municipalities may join together for the issuance of bonds issued E pursuant to this section. 0 x (d)If an interlocal agreement entered into under this section does not provide for automatic adjustments or periodic review by , the local governmental entities of the method of distribution of local option fuel tax revenues,the parties to the agreement shall review and hold public hearings on the terms of the agreement at least every 2 years. 0 (2)(a)The tax levied pursuant to paragraph(1)(a)shall be collected and remitted in the same manner provided by ss.206.41(1) (e)and 206.87(1)(c).The tax levied pursuant to paragraph(1)(b)shall be collected and remitted in the same manner provided by c s. 206.41(1)(e).The taxes remitted pursuant to this section shall be transferred to the Local Option Fuel Tax Trust Fund,which > fund is created for distribution to the county and eligible municipal governments within the county in which the tax was collected E and which fund is subject to the service charge imposed in chapter 215. The tax shall be distributed monthly by the department y in the same manner provided by s.336.021(1)(c)and(d).The department shall deduct the administrative costs incurred by it in collecting,administering,enforcing,and distributing back to the counties the tax,which administrative costs may not exceed 2 percent of collections authorized by this section.The total administrative costs shall be prorated among those counties levying the tax according to the following formula,which shall be revised on July 1 of each year: Two-thirds of the amount deducted shall be based on the county's proportional share of the number of dealers who are registered for purposes of chapter 212 on June 30 of the preceding state fiscal year,and one-third of the amount deducted shall be based on the county's share of the total amount of the tax collected during the preceding state fiscal year. The department has the authority to prescribe and publish all forms upon which reports shall be made to it and other forms and records deemed to be necessary for proper administration and collection of the taxes levied by any county and shall promulgate such rules as may be necessary for the enforcement of LO this section,which rules shall have the full force and effect of law. The provisions of ss. 206.026,206.027,206.028,206.051, N 206.052,206.054,206.055,206.06,206.07,206.075,206.08,206.09,206.095,206.10,206.11,206.12,206.13,206.14,206.15, 206.16,206.17,206.175,206.18,206.199,206.20,206.204,206.205,206.21,206.215,206.22,206.24,206.27,206.28,206.41, 206.416, 206.44, 206.45, 206.48, 206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873, 206.8735, 206.874, 206.8741, 206.94,and 206.945 shall,as far as practicable,be applicable to the levy and collection of taxes imposed pursuant to this section as if fully set out in this section. �,q ,; Packet Pg. 1349 336.025. County transportation system; levy of local option Baal..., FL ST§336.025 C.28.0 (b)The provisions of s. 206.43(7)shall apply to the incorrect reporting of the tax levied under this section. (c)The provisions for refund provided in s.206.625 are not applicable to the tax levied pursuant to paragraph(1)(a)or paragraph (1)(b)by any county. m (3)The tax authorized pursuant to paragraph(1)(a)shall be levied using either of the following procedures: 0 (a)The tax may be levied by an ordinance adopted by a majority vote of the governing body or upon approval by referendum. Such ordinance shall be adopted in accordance with the requirements imposed under one of the following circumstances, m whichever is applicable: , m 1. The county may, prior to June 1, establish by interlocal agreement with one or more of the municipalities located therein, representing a majority of the population of the incorporated area within the county, a distribution formula for dividing the entire proceeds of the local option fuel tax among the county government and all eligible municipalities within the county. If no interlocal agreement exists, a new interlocal agreement may be established prior to August 1, 1986, or June 1 of any year thereafter pursuant to this subparagraph. However,an interlocal agreement agreed to under this subparagraph after the initial PY g gc imposition of the tax, extension of the tax, or change in the tax rate authorized in this section shall under no circumstances materially or adversely affect the rights of holders of outstanding bonds which are backed by taxes authorized by this section, 0 and the amounts distributed to the county government and each municipality shall not be reduced below the amount necessary 2 for the payment of principal and interest and reserves for principal and interest as required under the covenants of any bond m resolution outstanding on the date of establishment of the new interlocal agreement. c 0 2. If an interlocal agreement has not been executed pursuant to subparagraph 1., the county may, prior to June 10, adopt a resolution of intent to levy the tax allowed in paragraph(1)(a). 0 3.Notwithstanding subparagraphs 1.and 2.,any inland county with a population greater than 500,000 as of July 1, 1996,with an interlocal agreement with one or more of the incorporated areas within the county established pursuant to subparagraph 1. E must utilize the population estimates of local governmental units as of April 1 of each year pursuant to s. 186.901,for dividing the proceeds of the local option fuel tax contained in such interlocal agreement.However, any interlocal agreement agreed to y under this subparagraph after the initial imposition of the tax, extension of the tax, or change in the tax rate authorized in this c section shall under no circumstances materially or adversely affect the rights of holders of outstanding bonds which are backed by taxes authorized by this section, and the amounts distributed to the county government and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves for principal and interest as required under the covenants of any bond resolution outstanding on the date of establishment of the new interlocal agreement. F 0 (b) If no interlocal agreement or resolution is adopted pursuant to subparagraph(a)l. or subparagraph(a)2., municipalities U LO representing more than 50 percent of the county population may,prior to June 20,adopt uniform resolutions approving the local N option tax,establishing the duration of the levy and the rate authorized in paragraph(1)(a),and setting the date for a countywide referendum on whether to levy the tax. A referendum shall be held in accordance with the provisions of such resolution and applicable state law,provided that the county shall bear the costs thereof. The tax shall be levied and collected countywide on January 1 following 30 days after voter approval. �,q ,; Packet Pg. 1350 336.025. County transportation system; levy of local option fuel..., FL ST§336.025 C.28.0 (4)(a)If the tax authorized pursuant to paragraph(1)(a)is levied under the circumstances of subparagraph(3)(a)2.or paragraph Ch (3)(b), the proceeds of the tax shall be distributed among the county government and eligible municipalities based on the o :N transportation expenditures of each for the immediately preceding 5 fiscal years,as a proportion of the total of such expenditures for the county and all municipalities within the county.After the initial levy of a taxbeing distributed pursuant to the provisions of this paragraph,the proportions shall be recalculated every 10 years based on the transportation expenditures of the immediately preceding 5 years.However,such recalculation shall under no circumstances materially or adversely affect the rights of holders of bonds outstanding on July 1, 1986, which are backed by taxes authorized in paragraph(1)(a), and the amounts distributed -� to the county government and each municipality shall not be reduced below the amount necessary for the payment of principal M and interest and reserves for principal and interest as required under the covenants of any bond resolution outstanding on the date of the recalculation. (b)Any newly incorporated municipality which is eligible for participation in the distribution of moneys under parts II and VI of chapter 218 and which is located in a county levying the tax pursuant to paragraph(1)(a) or paragraph(1)(b)is entitled to receive a share of the tax revenues. Distribution of such revenues to a newly incorporated municipality shall begin in the first full fiscal year following incorporation. The distribution to a newly incorporated municipality shall be: m 1.Equal to the county's per lane mile expenditure in the previous year times the lane miles within the jurisdiction or responsibility , of the municipality,in which case the county's share shall be reduced proportionately;or 0 c C 2.Determined by the local act incorporating the municipality. c x Such distribution shall under no circumstances materially or adversely affect the rights of holders of outstanding bonds which are backed by taxes authorized in this section, and the amounts distributed to the county government and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves for principal and interest 0. as required under the covenants of any bond resolution outstanding on the date of the redistribution. c c (5)(a)By October 1 of each year, the county shall notify the Department of Revenue of the rate of the taxes levied pursuant c to paragraphs (1)(a) and (b), and of its decision to rescind or change the rate of a tax, if applicable, and shall provide the department with a certified copy of the interlocal agreement established under subparagraph(1)(b)2. or subparagraph(3)(a)1. E with distribution proportions established by such agreement or pursuant to subsection(4), if applicable. A decision to rescind y a tax may not take effect on any date other than December 31,regardless of when the tax was originally imposed,and requires a minimum of 60 days'notice to the Department of Revenue of such decision. c 0 (b) Any dispute as to the determination by the county of distribution proportions shall be resolved through an appeal to the Administration Commission in accordance with procedures developed by the commission. Pending final disposition of such proceeding,the tax shall be collected pursuant to this section,and such funds shall be held in escrow by the clerk of the circuit court of the county until final disposition. 0 LO (6) Only those municipalities and counties eligible for participation in the distribution of moneys under parts II and VI of chapter 218 are eligible to receive moneys under this section. Any funds otherwise undistributed because of ineligibility shall be distributed to eligible governments within the county in proportion to other moneys distributed pursuant to this section. m �,q ,; Packet Pg. 1351 336.025. County transportation system; levy of local option Baal..., FL ST§336.025 C.28.0 (7)For the purposes of this section, "transportation expenditures" means expenditures by the local government from local or state shared revenue sources,excluding expenditures of bond proceeds,for the following programs: (a)Public transportation operations and maintenance. (b)Roadway and right-of-way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment. y c (c)Roadway and right-of-way drainage. m (d) Street lighting installation,operation,maintenance,and repair. m (e)Traffic signs,traffic engineering,signalization,and pavement markings,installation,operation,maintenance,and repair. m (f)Bridge maintenance and operation. c r_ (g) Debt service and current expenditures for transportation capital projects in the foregoing program areas, including c x construction or reconstruction of roads and sidewalks. m (8) In addition to the uses specified in subsection(7), the governing body of a county with a population of 50,000 or less on c April 1, 1992, or the governing body of a municipality within such a county may use the proceeds of the tax levied pursuant to paragraph(1)(a)in any fiscal year to fund infrastructure projects,if such projects are consistent with the local government's approved comprehensive plan or,if the approval or denial of the plan has not become final,consistent with the plan last submitted c to the state land planning agency. In addition,no more than an amount equal to the proceeds from 4 cents per gallon of the tax 0 imposed pursuant to paragraph(1)(a) may be used by such county for the express and limited purpose of paying for a court- ordered refund of special assessments. Except as provided in subsection(7), such funds shall not be used for the operational E expenses of any infrastructure. Such funds may be used for infrastructure projects under this subsection only after the local government,prior to the fiscal year in which the funds are proposed to be used,or if pledged for bonded indebtedness,prior to y the fiscal year in which the bonds will be issued, has held a duly noticed public hearing on the proposed use of the funds and has adopted a resolution certifying that the local government has met all of the transportation needs identified in its approved comprehensive plan or, if the approval or denial of the plan has not become final, consistent with the plan last submitted to the state land planning agency. The proceeds shall not be pledged for bonded indebtedness for a period exceeding 10 years, y except that,for the express and limited purpose of using such proceeds in any fiscal year to pay a court-ordered refund of special assessments,the proceeds may be pledged for bonded indebtedness not exceeding 15 years.For the purposes of this subsection, "infrastructure"has the same meaning as provided in s. 212.055. 0 LO (9)Notwithstanding any other provision of this section,the tax on diesel fuel authorized in this section shall be levied in every county at the rate of 6 cents per net gallon. �,q ,; Packet Pg. 1352 336.025. County transportation system; levy of local option fuel..., FL ST§336.025 C.28.0 Credits ur Laws 1983, c. 83-3, § 55; Laws 1983, c. 83-138, § 6; Laws 1983, c. 83-339, § 8; Laws 1984, c. 84-369, § 1; Laws 1985, c. 2 85-81, § 17;Laws 1985,c. 85-180, §33;Laws 1985,c. 85-342,§ 123;Laws 1986,c. 86-152,§43;Laws 1986,c.86-243, §29; Laws 1987,c. 87-99, §71;Laws 1990, c. 90-351, § 2. Amended by Laws 1992,c. 92-184, § 9, eff. July 1, 1992;Laws 1992, c. 92-279, §280,eff. July 1, 1992;Laws 1992,c. 92-309, § 4,eff.July 6, 1992;Laws 1993,c. 93-164, § 33,eff.May 5, 1993; Laws 1993, c. 93-206, § 40, eff. May 1, 1993; Laws 1994, c. 94-146, § 8, eff. July 1, 1999; Laws 1994, c. 94-237, § 53, eff. May 25, 1994; Laws 1995, c. 95-417, § 118, eff. July 1, 1996;Laws 1995, c. 95-417, § 119, eff. July 1, 1999; Laws 1996, c. -� 96-323,§§25,68,eff.July 1, 1996;Laws 1996,c. 96-397,§ 18,eff.July 1, 1996;Laws 1996,c.96-397, § 19,eff.July 1, 1999; Laws 1997, c. 97-54, § 17, eff. May 9, 1997; Laws 1997, c. 97-54, § 18, eff. July 1, 1999; Laws 2000, c. 2000-266, § 9, eff. June 14, 2000; Laws 2001, c. 2001-201, § 35, eff. July 1,2001;Laws 2002, c. 2002-218, § 48, eff.May 1, 2002;Laws 2003, c. 2003-86, § 3, eff. June 3,2003;Laws 2003, c. 2003-254, § 24, eff. July 1, 2003;Laws 2007,c. 2007-196, § 28, eff. July 1, 2007;Laws 2012,c. 2012-174, §28,eff. July 1,2012;Laws 2017,c. 2017-36, § 40,eff.May 25,2017. m m Notes of Decisions(14) =� West's F. S. A. §336.025,FL ST§ 336.025 Current with chapters from the 2020 Second Regular Session of the 26th Legislature in effect through July 01,2020 0 End or Document 2020't'horison Reuter,,Ao c?airni to ori,glin c!t .S.Ceo rnmr nt r.or€pus. 0 C 0 X 0 U 0 0 0 U LO N M M U �,q ,; Packet Pg. 1353 20 .41.State taxes imposed on motor fuel, FL ST§206.41 C W U West's Florida Statutes Annotated 76 Title XIV.Taxation and Finance(Chapters 192-221) (Refs&Annos) Chapter 2o6.Motor and Other Fuel Taxes(Refs&Annos) Part I.Motor Fuels(Refs&Annos) West's F.S.A.§2o6.41 m 0 2o6.41.State taxes imposed on motor fuel Effective:January 1,2o18 _ Currentness 4- 0 (1)The following taxes are imposed on motor fuel under the circumstances described in subsection(6): 0 (a) An excise or license tax of 2 cents per net gallon, which is the tax as levied by s. 16, Art. IX of the State Constitution of 1885, as amended, and continued by s. 9(c), Art. XII of the 1968 State Constitution, as amended,which is therein referred to s as the"second gas tax,"and which is hereby designated the"constitutional fuel tax." c- m� (b) An additional tax of 1 cent per net gallon, which is designated as the "county fuel tax" and which shall be used for the purposes described in s. 206.60. c 2 (c) An additional tax of 1 cent per net gallon,which is designated as the"municipal fuel tax" and which shall be used for the a. purposes described in s. 206.605. W 0 (d)An additional tax of 1 cent per net gallon may be imposed by each county on motor fuel,which shall be designated as the "ninth-cent fuel tax."This tax shall be levied and used as provided in s. 336.021. m (e)An additional tax of between 1 cent and 11 cents per net gallon may be imposed on motor fuel by each county,which shall 0 be designated as the"local option fuel tax."This tax shall be levied and used as provided in s.336.025. (NOTE:The County imposes s out of the c 11 Cents,which is shared with the Cities per the ILAs.The proposed ordinanc will levy an additional 2-cents.) (f)1. An additional tax designated as the State Comprehensive Enhanced Transportation System Tax is imposed on each net W gallon of motor fuel in each county.This tax shall be levied and used as provided in s. 206.608. 0 2. The rate of the tax in each county shall be equal to two-thirds of the lesser of the sum of the taxes imposed on motor fuel X pursuant to paragraphs(d)and(e)in such county or 6 cents,rounded to the nearest tenth of a cent. 3.Beginning January 1,1992,and on January 1 of each year thereafter,the tax rate provided in subparagraph 2.shall be adjusted by the percentage change in the average of the Consumer Price Index issued by the United States Department of Labor for the most recent 12-month period ending September 30,compared to the base year average,which is the average for the 12-month r- period ending September 30, 1990,and rounded to the nearest tenth of a cent. E I,q ,; Packet Pg. 1354 206.41.State taxes imposed on motor fuel, FL ST§206.41 4.The department shall notify each terminal supplier,position holder,wholesaler,and importer of the tax rate applicable under this paragraph for the 12-month period beginning January 1. U N (g)1. An additional tax is imposed on each net gallon of motor fuel, which tax is on the privilege of selling motor fuel and which is designated the"fuel sales tax,"at a rate determined pursuant to this paragraph.Before January 1 of 1997,and of each year thereafter,the department shall determine the tax rate applicable to the sale of fuel for the forthcoming 12-month period beginning January 1,rounded to the nearest tenth of a cent,by adjusting the initially established tax rate of 6.9 cents per gallon c by the percentage change in the average of the Consumer Price Index issued by the United States Department of Labor for the most recent 12-month period ending September 30,compared to the base year average,which is the average for the 12-month period ending September 30, 1989.However,the tax rate shall not be lower than 6.9 cents per gallon. 4- 2.The department is authorized to adopt rules and adopt such forms as may be necessary for the administration of this paragraph. c c 0 3.The department shall notify each terminal supplier,position holder,wholesaler,and importer of the tax rate applicable under this paragraph for the 12-month period beginning January 1. 0 CL (h)An additional 0.125 cents per net gallon is levied on all motor fuel for sale or use in this state for the purpose of defraying the A expenses incident to inspecting,testing,and analyzing motor fuel in this state. All moneys collected pursuant to this paragraph shall be deposited into the State Treasury. Such moneys shall be distributed monthly into the General Inspection Trust Fund. 0 (2)Revenues from these taxes become state funds at the time of collection by the terminal supplier,importer,or wholesaler,who 2 shall act as agent for the state in the collection of such taxes whether he or she is the ultimate seller or not.For purposes of this chapter,the term"first sale" or"first removal' shall be the net amount of motor fuel pumped from the loading rack. The term "first sale"does not include exchanges or loans,gallon-for-gallon,of motor fuel between licensed terminal suppliers before the fuel has been sold or removed through the loading rack or transfers between terminal facilities owned by the same taxpayer. The tax on motor fuel first imported into this state by a licensed terminal supplier storing such fuel in a terminal facility shall be imposed when the product is first removed through the loading rack.The tax shall be remitted by the licensed terminal supplier who owned the motor fuel immediately prior to removal of such fuel from storage. c c (3)Motor fuel contained in the fuel tanks of any motor vehicle entering this state and used to propel such motor vehicle into Florida from another state shall be exempt from the taxes imposed by this part.Motor fuel supplied by a vehicle manufacturer 0 and contained in the fuel tanks of a new and untitled motor vehicle shall be exempt from the taxes imposed by this part. "Fuel tanks" shall mean the reservoir or receptacle attached to the motor vehicle by the manufacturer as the container for fuel used 0 to propel the vehicle. E x M (4)(a)Nothing in this part shall be construed to change the legal incidence of the tax and the right to a refund by a qualifying W ultimate consumer. The legal incidence of the tax shall be on the ultimate consumer;however,the tax shall be precollected for administrative convenience prior to the sale to the ultimate consumer. v) N (b) Any person who uses motor fuel on which the taxes imposed by paragraph(1)(e), paragraph(1)(f), or paragraph(1)(g) have been paid for any system of mass public transportation authorized to operate within any city,town,municipality,county, E or transit authority region in this state, as distinguished from any over-the-road or charter system of public transportation, is entitled to a refund of such taxes. However, such transit system shall be entitled to take a credit on the monthly diesel fuel �,q ,; Packet Pg. 1355 20 .41.State taxes imposed on motor fuel, FL ST§206.41 tax return not to exceed the tax imposed under said paragraphs on those gallons which would otherwise be eligible for refund, when such transit system is licensed as a mass transit system. A public transportation system or transit system as defined in 0) this paragraph may operate outside its limits when such operation is found necessary to adequately and efficiently provide mass N public transportation services for the city,town,or municipality involved.A transit system as defined in this paragraph includes demand service that is an integral part of a city,town,municipality,county,or transit or transportation authority system but does not include independent taxicab or limousine operations.The terms"city,"..county,"and"authority"as used in this paragraph include any city,town,municipality,county,or transit or transportation authority organized in this state by virtue of any general or special law enacted by the Legislature. 0 (c) 1.Any person who uses any motor fuel for agricultural,aquacultural,commercial fishing,or commercial aviation purposes on which fuel the tax imposed by paragraph(1)(e),paragraph(1)(f), or paragraph(1)(g) has been paid is entitled to a refund of such tax. 0 4- 0 C c 2. For the purposes of this paragraph, "agricultural and aquacultural purposes" means motor fuel used in any tractor,vehicle, or other farm equipment which is used exclusively on a farm or for processing farm products on the farm,and no part of which 0 fuel is used in any vehicle or equipment driven or operated upon the public highways of this state. This restriction does not apply to the movement of a farm vehicle,farm equipment, citrus harvesting equipment, or citrus fruit loaders between farms. 0 The transporting of bees by water and the operating of equipment used in the apiary of a beekeeper shall be also deemed an CL agricultural purpose. A 3.For the purposes of this paragraph,"commercial fishing and aquacultural purposes"means motor fuel used in the operation c of boats,vessels,or equipment used exclusively for the taking of fish, crayfish, oysters, shrimp, or sponges from salt or fresh waters under the jurisdiction of the state for resale to the public,and no part of which fuel is used in any vehicle or equipment driven or operated upon the highways of this state; however, the term may in no way be construed to include fuel used for sport or pleasure fishing. et 0 4.For the purposes of this paragraph,"commercial aviation purposes"means motor fuel used in the operation of aviation ground support vehicles or equipment, no part of which fuel is used in any vehicle or equipment driven or operated upon the public highways of this state. c (d)The portion of the tax imposed by paragraph(1)(g)which results from the collection of such taxes paid by a municipality c or county on motor fuel or diesel fuel for use in a motor vehicle operated by it shall be returned to the governing body of such C municipality or county for the construction, reconstruction, and maintenance of roads and streets within the municipality or county. A municipality or county,when licensed as a local government user, shall be entitled to take a credit on the monthly diesel fuel tax return not to exceed the tax imposed under paragraphs (1)(b) and(g) on those gallons which would otherwise 0 be eligible for refund. — x 2 (e)1. The portion of the tax imposed by paragraph(1)(g)which results from the collection of such tax paid by a school district or a private contractor operating school buses for a school district or by a nonpublic school on motor fuel or diesel fuel for use v) in a motor vehicle operated by such district,private contractor,or nonpublic school shall be returned to the governing body of such school district or to such nonpublic school. A school district,when licensed as a local government user, shall be entitled N to take a credit on the monthly diesel fuel tax return not to exceed the tax imposed under paragraphs (1)(b) and(g) on those gallons which would otherwise be eligible for refund. E �,q ,; Packet Pg. 1356 20 .41.State taxes imposed on motor fuel, FL ST§206.41 2. Funds returned to school districts shall be used to fund construction, reconstruction, and maintenance of roads and streets within the school district required as a result of the construction of new schools or the renovation of existing schools.The school N board shall select the projects to be funded; however, the first priority shall be given to projects required as the result of the construction of new schools, unless a waiver is granted by the affected county or municipal government. Funds returned to 0 nonpublic schools shall be used for transportation-related purposes. =� (5)(a)1. This subsection applies to administration of the refunds provided for by subsection(4). To procure a permit,a person c must file with the department an application,on forms furnished by the department,stating that he or she is entitled to a refund according to the provisions of subsection(4)and that he or she intends to file an application for refund for a calendar quarter C during the current calendar year,and must furnish the department such other information as the department requests. 4- 2. No person may in any event be allowed a refund unless he or she has filed the application provided for in subparagraph 1. c C with the department. A permit shall be effective for the year issued by the department and shall be continuous from year to c year so long as the permitholder files refund claims from year to year.In the event the permitholder fails to file a claim for any 0 year,he or she must apply for a new permit. 0 CL 3. If an applicant for a refund permit has violated any provision of this subsection or any regulation pursuant hereto; or has W been convicted of bribery,theft, or false swearing within the period of 5 years preceding the application; or if the department has evidence of the financial irresponsibility of the applicant,the department may require the applicant to execute a corporate surety bond of$1,000 to be approved by the department, conditioned upon the payment of all taxes, penalties, and fines for M which such applicant may become liable. c 0 2 0. (b)1. When motor fuel or diesel fuel is sold to a person who claims to be entitled to a refund under subsection(4),the seller of such motor fuel or diesel fuel shall make out a sales invoice,which shall contain the following information: 0 a. The name,post office address,and residence address of the purchaser. m b. The number of gallons purchased. c c c. The date on which the purchase was made. C d. The price paid for the motor fuel or diesel fuel. 0. e. The name and place of business of the seller of the motor fuel or diesel fuel f. The license number,or other identification number,of the motor vehicle or boat of the purchaser. er N g.The Department of Environmental Protection storage tank facility identification number for the seller's location,if the location is required to be registered in accordance with s. 376.303. E �,q ,; Packet Pg. 1357 20 .41.State taxes imposed on motor fuel, FL ST§206.41 2.The sales invoice shall be retained by the purchaser until the department's power to issue an assessment with respect to such tax has terminated pursuant to s. 95.091(3). In lieu of original sales invoices, a purchaser may submit a detailed schedule of N individual transactions which includes the information required by subparagraph 1.along with the refund application.No refund will be allowed unless the seller has executed such an invoice and unless proof of payment of the taxes for which the refund is o claimed can be provided to the department upon request. The department may refuse to grant a refund in whole or in part if the =� schedule or an invoice is incomplete and fails to contain the full information required in this paragraph. m 0 3. No person may execute a sales invoice, as described in subparagraph 1., except a terminal supplier, importer, exporter, wholesaler,reseller,or retail dealer. 4.When motor fuel or diesel fuel is sold by a retail dealer to a person who claims to be entitled to a refund under subsection(4), 0 a detailed schedule of individual purchase transactions including names, addresses,Department of Environmental Protection c r- storage tank facility identification number of the station, date of purchase, invoice number, and number of gallons purchased 2 may be provided the department by the permitted refund applicant in lieu of the original invoices. 0 0 5.Notwithstanding provisions of this paragraph to the contrary,refunds to a school district for fuel consumed by school buses operated for the district b private contractors shall be based on an estimate of taxes aid. The estimate shall be determined c' P Y P P cu quarterly by dividing the total miles traveled by such vehicles for school purposes by their average miles per gallon, as determined by the department, and multiplying the result by the applicable tax rate per gallon. It is the responsibility of the school district to provide information relevant to this determination. 0 (c) 1. No refund may be authorized unless a sworn application therefor containing such information as the department may 2 determine is filed with the department not later than the last day of the month following the quarter for which the refund is claimed.However,when a justified excuse for late filing is presented to the department and the last preceding claim was filed on time,the deadline for filing may be extended an additional month. No refund will be authorized unless the amount due is for$5 or more for any refund period and unless application is made upon forms prescribed by the department. 2. Claims made for refunds provided pursuant to subsection(4)shall be paid quarterly. c c (d) The right to receive any refund under the provisions of this subsection is not assignable, except to the executor or administrator, or to the receiver, trustee in bankruptcy, or assignee in an insolvency proceeding, of the person entitled to the 0 refund. � 0 0. (e)1. Each terminal supplier, importer, blender, exporter, or wholesaler shall, in accordance with the requirements of the N department, keep at his or her principal place of business in this state or at the bulk plant where the sale is made a complete X record of or duplicate sales tickets for all motor fuel or diesel fuel sold by him or her for which a refund provided in this section may be claimed,which records must give the date of each such sale,the number of gallons sold,the name of the person to whom sold, and the sale price. A terminal supplier, importer,blender, exporter, or wholesaler, or his or her agent or employee, may U, not acknowledge or assist in the preparation of any false or fraudulent claim for tax refund. Any terminal supplier, importer, (0 blender, exporter, or wholesaler, or his or her agent or employee, that has knowledge or should have had knowledge that a N refund is false or fraudulent shall in addition to other penalties be jointly liable with the refund recipient to the state for the tax improperly refunded. E �,q ,; Packet Pg. 1358 206.41.State taxes imposed on motor fuel, FL ST§206.41 2. Every person to whom a refund permit has been issued under this subsection shall, in accordance with the requirements of the department,keep at his or her residence or principal place of business in this state a record of each purchase of motor fuel N or diesel fuel from a terminal supplier,importer,blender,exporter,or wholesaler,or his or her authorized agent;the number of gallons purchased;the name of the seller;the date of the purchase;and the sale price. o 3. The records required to be kept under this paragraph are subject, at all reasonable hours, to audit or inspection by the department or by any person duly authorized by the department. Such records shall be preserved and may not be destroyed until 0 the period specified in s. 215.26(2)has elapsed. 4. The department shall keep a permanent record of the amount of refund claimed and paid to each claimant. Such records are open to public inspection. 0 C c (f)Agents of the department are authorized to go upon the premises of any permitholder or terminal supplier,importer,blender, exporter,or wholesaler,or duly authorized agent thereof,to make inspection to ascertain any matter connected with the operation of this subsection or the enforcement hereof. However, no agent may enter the dwelling of any person without the consent of 0 the occupant or authority from a court of competent jurisdiction. CL W A (g)If any taxes are refunded erroneously,the department shall advise the payee by registered mail of the erroneous refund. If the payee fails to reimburse the state within 15 days after the receipt of the letter,an action may be instituted by the department against such payee in the circuit court, and the department shall recover from the payee the amount of the erroneous refund 0 plus a penalty of 25 percent. 2 (h)No person shall: 0 1. Knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this section; m 2.Fraudulently obtain a refund of such taxes; 0 C 3.Knowingly aid or assist in making any such false or fraudulent statement or claim;or c 0 0. 4.Buy motor fuel or diesel fuel to be used for any purpose other than as provided in subsection(4). _ x 2 (i)The refund permit of any person who violates any provision of this subsection shall be revoked by the department and may u not be reissued until 2 years have elapsed from the date of such revocation. The refund permit of any person who violates any other provision of this chapter may be suspended by the department for any period,in its discretion,not exceeding 6 months. er N 0)The department shall prescribe a permit form which shall be used to secure refunds under this subsection. m U (6)Unless otherwise provided for by this chapter,the taxes specified in subsection(1)are imposed on all of the following: e( �,q ,; Packet Pg. 1359 20 .41.State taxes imposed on motor fuel, FL ST§206.41 C W (a)The removal of motor fuel in this state from a terminal if the motor fuel is removed at the rack. U cv (b)The removal of motor fuel in this state from any refinery if either of the following applies: 1. The removal is by bulk transfer and the owner of the motor fuel immediately before the removal is not a licensed terminal T supplier;or 0 W U 2. The removal is at the refinery rack =� 4- 0 (c)The entry of motor fuel into this state for sale,consumption,use,or warehousing if either of the following applies: C c 0 1. The entry is by bulk transfer and the enterer is not licensed as a terminal supplier or importer;or 0 CL 2. The entry is not by bulk transfer. W (d) The removal of motor fuel in this state to an unregistered person,unless there was a prior taxable removal, entry, or sale of the motor fuel. c 2 0. (e)The removal or sale of blended motor fuel in this state by the blender thereof.The number of gallons of blended motor fuel subject to tax is the difference between the total number of gallons of blended motor fuel removed or sold and the number of gallons of previously taxed motor fuel used to produce the blended motor fuel 0 Credits Laws 1931, Ex.Sess., c. 15659, § 1; Comp.Gen.Laws Supp.1936, § 1167(16); Laws 1937, c. 18298, § 1; Comp.Gen.Laws Supp.1940, § 1167(29-a);Laws 1941,c. 20303, § 1;Laws 1957,c. 57-162, § 2;Laws 1969,c. 69-106, §§ 23,35;Laws 1969, c. 69-216, § 18;F1a.St.1969, § 208.04;Laws 1970,c.70-342, § 1;Laws 1970,Ex.Sess.,c.70-995, § 1;Laws 1975,c.75-286, § 3; Laws 1981, c. 81-259, § 97;Laws 1983, c. 83-3, § 11; Laws 1985, c. 85-342, § 102; Laws 1986, c. 86-152, § 38; Laws E 1987, c. 87-99, § 56. Amended by Laws 1991, c. 91-82, § 3, eff. July 1, 1991; Laws 1992, c. 92-184, § 3, eff. July 1, 1992; 0 Laws 1992, c. 92-291, §74;Laws 1995, c. 95-146, § 5, eff. July 10, 1995;Laws 1995, c. 95-147, § 1075, eff. July 10, 1995; W Laws 1995, c. 95-417, §§ 40, 135, elf. July 1, 1996; Laws 1996, c. 96-323, § 8, eff. July 1, 1996; Laws 1997, c. 97-54, § 4, 0 eff. May 9, 1997; Laws 2007, c. 2007-31, § 1, eff. July 1, 2007; Laws 2012, c. 2012-83, § 2, eff. July 1, 2012; Laws 2012, _ c. 2012-174, § 7, eff. July 1, 2012; F1a.St. 2012, § 525.09(1); Laws 2013, c. 2013-251, § 1, eff. July 1, 2013; Laws 2017, c. 2017-36, § 15,eff. Jan. 1,2018. Notes of Decisions(49) cv West's F. S. A. §206.41,FL ST§206.41 Current with chapters from the 2020 Second Regular Session of the 26th Legislature in effect through July 01,2020 m U End or Document 2020`t'horison Fig uteri.Ao clairni to original t .S.Ceo rnmr nt r.or€pus, �,q ,; Packet Pg. 1360 \ lm Hd ®mwGA pem | add } oZ e9VL s 9u93 Z leuoi4!ppV wojj anUGAOU pgemRs :WamQ,q! %- 1� \ \ \ \a: �\ �\ / \ e \ % e 00 e U- � ƒ cn E § / U / § [ a 0 m -i r- m m \ / / 5 5 \ \ \ \ / ƒ \ / u m o m e > 1 o m � o rl � Ln � t � ƒ 0 \ % % / 0 \ / $ (U / on / o [Ee m m e m » o § > o o � e o t E / � Co f U \§ Co 0 U / E § U / Z " / 3 ƒ _ \ cr- / \ \ 5 _ ro a e $ _ k � / n ° \ k \ § Ln® § u 3 5 E E u 2 . • n > > � n / \ g } } Q > \