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Item P6 � P.6 � � �, BOARD OF COUNTY COMMISSIONERS County of Monroe � ��r�i �r � s�� Mayor Heather Carruthers,District 3 The Florida.Keys Mayor Pro Tem Michelle Coldiron,District 2 Craig Cates,District 1 David Rice,District 4 Sylvia J.Murphy,District 5 County Commission Meeting August 19, 2020 Agenda Item Number: P.6 Agenda Item Summary #7155 BULK ITEM: Yes DEPARTMENT: County Attorney's Office TIME APPROXIMATE: STAFF CONTACT: Christine Limbert(305) 292-3470 No AGENDA ITEM WORDING: Approval of an Amendment to the Gas Tax Sharing Interlocal Agreement (ILA) to add periodic review of the gas tax distributions in accordance with Section 336.025, Florida Statutes and direction for the Clerk to transmit the executed Amendment to the Department of Revenue before October 1, 2020. ITEM BACKGROUND: The Florida Department of Revenue (DOR), which handles the collection and distribution of the gas tax, advised(see attached in the back-up documentation) that the distribution percentages were expiring and that the current ILA between the County and Cities does not provide for automatic adjustment or periodic review in accordance with F.S. 336.025(1)(d). Under that statute, the ILA must either provide for a) automatic adjustments or periodic review by the local government participants; or b)the parties must hold a public hearing every two years on the terms of the ILA. Either step must be taken so the gas tax proceeds can be distributed after January 1, 2021. Staff proposes revising the ILA to include a periodic review. To accomplish that, the ILA is being revised to include the following: "Beginning in 2021, the parties agree to meet at least every two years to evaluate the method of distribution of the local option gas tax revenues in accordance with Section 336.025(1)(d), Florida Statutes. Any of the CITIES or the COUNTY may call a meeting at any time to evaluate the method of distribution. Each municipality shall be represented at such meeting and the COUNTY shall be represented by representatives as selected by the County Administrator's Office. The CITIES or the COUNTY may call for such meeting by providing thirty days' notice to the other as set forth in SECTION 10 herein." The DOR reviewed and advised that such language will satisfy the need for updated agreed upon distribution percentages and that for the percentages to be applied January 1, 2021 that the Amendment to the ILA will need to be received by October 1, 2020. The Amendment to the ILA further provides that the parties agree to distributions set forth in the ILA and also updates Section 10 NOTICES to reflect the individuals currently holding County and City positions. The ILA and distributions set forth in the ILA remain unchanged. This Amendment does not affect the Packet Pg. 2762 P.6 Supplemental ILA dated 7/15/09. 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: Add periodic review by County and Cities to ILA; update Notice Section STAFF RECOMMENDATION: Approval DOCUMENTATION: Amendment One to ILA- Local Option Gas Tax Sharing Letter and Email exchange with DOR RE Monroe County expiring fuel tax percentages Agenda item and ILA dated 5 20 09 AIS and Supplemental ILA dated 7/15/09 with Marathon, Layton, KCB and Islamorada 336025 County transportation system levy of local option fuel tax on motor fuel and diesel fuel 20641 State taxes imposed on motor fuel Ordinance 16-2009 Levying 3-cent local option Ordinance 33-2019 extending the 6-cent local option tax FINANCIAL IMPACT: Effective Date: 8/19/20 Expiration Date: ILA remains in effect unless terminated or replaced. Total Dollar Value of Contract: N/A Total Cost to County: N/A Current Year Portion: N/A Packet Pg. 2763 P.6 Budgeted: Yes 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: No If yes, amount: Grant: N/A County Match: N/A Insurance Required: N/A Additional Details: N/A N/A REVIEWED BY: Bob Shillinger Completed 07/27/2020 2:57 PM Christine Limbert Completed 07/28/2020 11:24 AM Purchasing Completed 07/29/2020 4:40 PM Budget and Finance Completed 07/30/2020 1:20 PM Maria Slavik Skipped 07/21/2020 6:04 PM Kathy Peters Completed 07/30/2020 3:54 PM Board of County Commissioners Pending 08/19/2020 9:00 AM Packet Pg. 2764 P.6.ai AMENDMENT ONE TO LOCAL OPTION GAS TAX SHARING INTERLOCAL AGREEMENT THIS AMENDMENT ONE TO THE LOCAL OPTION GAS TAX SHARING INTERLOCAL AGREEMENT is made and entered into as of this 19TU day of August 2020, between Monroe County, a political subdivision of the State of Florida, (hereinafter the COUNTY), and the City of Key West, a municipal corporation organized and existing under the laws of the State of Florida, (hereinafter Key West) and the City of Key Colony Beach, a municipal corporation organized and existing under the laws of the State of Florida, (hereinafter Key Colony Beach); and the City of Layton, a municipal corporation organized and existing under v the laws of the State of Florida, (hereinafter Layton); and the City of Marathon, a municipal corporation organized and existing under the laws of the State of Florida, (hereinafter Marathon), and the City of Islamorada, The Village of Islands, a municipal corporation organized and t� existing under the laws of the State of Florida, (hereinafter Islamorada) or collectively referred to as CITIES. a� WHEREAS, the CITIES and the COUNTY entered into a Local Option Gas Tax Sharing Interlocal Agreement(herein after referred to as "ILA") dated May 20, 2009 in accordance with E �t F.S. 336.025 setting forth a distribution formula for dividing the entire proceeds of the tax amount county government and all eligible municipalities within the County; and WHEREAS, in accordance with F.S. 336.025(1)(d), if the ILA "entered into under this ) section does not provided for automatic adjustments or periodic review by the local governmental entities of the method of distribution of the 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"; and WHEREAS, this amendment seeks to add a provision for the local government entities to meet every two years to review and evaluate the method of distribution in accordance with the 0 Statute; and �t WHEREAS, the County and Cities agree that the amounts, percentages and method of c distribution in the ILA dated May 20, 2009 remains as set forth therein; and WHEREAS, Section 10. NOTICES of the ILA will be amended and updated to reflect the individuals currently holding COUNTY and CITY positions; a� NOW THEREFORE, in consideration of the mutual promises and conditions contained herein, the parties agree to amend the ILA as follows: E 1. The ILA shall be amended to add the following: SECTION 14. PERIODIC REVIEW. Beginning in 2021, the parties agree to meet at least every two years to evaluate the method of distribution of the local option gas tax revenues in accordance with Section 336.025(1)(d), Florida Statutes. Any of the CITIES or the COUNTY may call a meeting at any time to evaluate the Page 1 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2765 P.6.ai method of distribution. Each municipality shall be represented at such meeting and the COUNTY shall be represented by representatives as selected by the County Administrator's Office. The CITIES or the COUNTY may call for such meeting by providing thirty days'notice to the other as set forth in SECTION 10 herein. 2. The ILA shall be amended as follows: SECTION 10. NOTICES. Notices in this Agreement,unless otherwise specified, must be sent by certified mail to the following: COUNTY: County Administrator Roman Gastesi 1100 Simonton Street Key West, FL 33040 t� 0 County Attorney Robert B. Shillinger P. O. Box 1026 Key West, FL 33041 E KEY COLONY BEACH: Mayor John Deneale P.O. Box 510141 Key Colony Beach, FL 33051 v) x Thomas D. Wright City Attorney for Key Colony Beach 9711 Overseas Highway c Marathon, FL 33050 0 MARATHON: Chuck Lindsey, City Manager & City Attorney 9805 Overseas Highway c Marathon, FL 33050 ISLAMORADA: City Manager Seth Lawless & Roget V. Bryan, Village Attorney 86800 Overseas Highway Islamorada, FL 33036 E LAYTON: Mayor Bruce Halle PO Box 778 Long Key, FL 33001 Mr. Dirk Smits, Esq Page 2 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2766 P.6.ai City Attorney for Layton 81990 Overseas Highway, Third Floor Islamorada, FL 33036 KEY WEST: City Manager-Greg Veliz & City Attorney Shawn Smith P. O. Box 1409 Key West, FL 33041 3. The parties agree that the proceeds of the six-cent local option gas tax, imposed by County Ordinance No. 033-2019, and as authorized by Sec. 336.025, Florida Statutes, shall be distributed among the COUNTY and the named CITIES as set forth in Paragraph A of t� Section 3. Revenue Share Allocation. 4. The parties agree that the proceeds of any of the additional five-cent local option gas tax, .E imposed by the County, including County Ordinance No. 16-2009 imposing a 3-cent local option gas tax, or upon approval of an ordinance levying the local option gas tax, shall be E �t distributed among the COUNTY and the named CITIES based on the percentage set forth in Paragraph B of Section 3. Revenue Share Allocation. 5. All other terms and conditions of the ILA dated May 20, 2009 remain in full force and ) effect. IN WITNESS WHEREOF, the parties hereto have set their hands and seals the day and year first above written. (SEAL) BOARD OF COUNTY COMMISSIONERS KEVIN MADOK, CLERK OF MONROE COUNTY, FLORIDA 0 e( By By: As Deputy Clerk Mayor/Chairperson c The Remainder of this page Intentionally Left Blank a� Page 3 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2767 P.6.ai (SEAL) CITY OF KEY WEST ATTEST: v x M By: By: y Clerk Mayor 0 The Remainder of this page Intentionally Left Blank x c 0 0 Page 4 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2768 P.6.ai (SEAL) CITY OF KEY COLONY BEACH ATTEST: By: By: Clerk Mayor x 0 The Remainder of this page Intentionally Left Blank E x c 0 0 Page 5 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2769 P.6.ai (SEAL) CITY OF LAYTON j ATTEST: By: By: Clerk Mayor M 0 The Remainder of this page Intentionally Left Blank .E x c 0 0 Page 6 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2770 P.6.ai (SEAL) CITY OF MARATHON ATTEST: By: By: M Clerk Mayor 0 The Remainder of this page Intentionally Left Blank E x c 0 0 Page 7 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2771 P.6.ai (SEAL) CITY OF ISLAMORADA, VILLAGE OF ISLANDS v ATTEST: M By: By: Clerk Mayor The Remainder of this page Intentionally Left Blank E x c 0 0 Page 8 of 8 Amendment One to ILA- Local Option Gas Tax Sharing Packet Pg. 2772 P.6.b Elm V&�d Florida Department of Revenue Jim Zingale General Tax Administration Executive Director _ <is _j FLORIDA CD 5050 west Tennessee Street,Tallahassee, Ft.32399 flvridarevenue.corn X June 30, 2020 0 Monroe County BOCC Sonny McCoy, Mayor 1100 Simonton Street Suite 205 m F Key West, FL 33040 Dear Sonny McCoy: After a recent review of our files, we found that Monroe County interlocal agreement for 2 Ordinance 033-2019 levying the 6 cent local option fuel tax has not been received. 0. X 2 The county is expected to provide the Florida Department of Revenue, by October 1, 2020 a determination of the method of distribution as required by Chapter 336.025, Florida Statutes. Please remit all documentation to the following address. Electronic copies may be sent to FD0RFuelDistribution floridarevenueocom. °' State of Florida Department of Revenue 0 Attention: Kim Roland, Tax Law Specialist Revenue Accounting Sub-Process 2 P.O. Box 6609 c Tallahassee, FL 32314-6609 Sincerely, Rdagd 850-717-7333 Tax Law Specialist Revenue Accounting X Packet Pg. 2773 P.6.b From: FDOR Fuel Distribution To: Limbert-Christine; FDOR Fuel Distribution;Carla Bruce;Andrea Hunter IGTA); FDOR Fuel Distribution Cc: Shillinoer Bab;Clarke-Judith Subject: RE: Monroe County expiring fuel tax percentages Date: Wednesday,July 15,2020 5:30:38 PM Attachments: im2ae001.gno im2ae011.gno im2ae012.gno im2ae013.gno im2ae004.gno imaae005.gng 0 CAUTION Evening, For the percentages to be applied January, 12021 they will need to be received by the department by October 1, 2020. 2 Let me know if there is anything else I can assist you with. Kimberly oln Tax Law Specialist I GTA/Revenue Accounting Florida Department of Revenue Desk: (850) 717-7333 1 Fax: (850) 921-1171 PO Box 6609 1 Tallahassee, FL 32314 Kimberly.Roland(a�floridarevenue.com [unsecure] P C 0 From: Limbert-Christine [mailto:Limbert-Christine@MonroeCounty-FL.Gov] Sent: Wednesday, July 15, 2020 5:06 PM To: Kimberly Roland <Kimberly.Roland@floridarevenue.com>; FDOR Fuel Distribution <FDORFuelDistribution@floridarevenue.com>; Carla Bruce <Carla.Bruce @floridarevenue.com>; Andrea Hunter (GTA) <Andrea.Hunter@floridarevenue.com>; FDOR Fuel Distribution <FDORFuelDistribution@floridarevenue.com> Cc: Shillinger-Bob <Shillinger-Bob@MonroeCounty-FL.Gov>; Clarke-Judith <Clarke- Judith@ monroecounty-fl.gov> Subject: RE: Monroe County expiring fuel tax percentages Thank you for your prompt response. We will work on amending the ILAs with the Cities. Do we need to have those amended ILAs to you before October 1st? Thank you for the direction, that is very helpful. We will make sure to have those ordinances to DOR before October 1, 2020. Christine M. Limbert-Barrows Asst. County Attorney Monroe County Attorney's Office Packet Pg. 2774 P.6.b P.O. Box 1026 Key West, FL 33041-1026 (305)292-3470 (305)292-3516(fax) Ple z note: ve,, �.i .�'.i� u a "e?,.�.,�_>-c i �x> „i .'`t;, ,G `( ' . s,� . r, ..c. Ir,i f. Cc t r f rt'v From: Kimberly Roland <Kimberly.Rol and @florida revenue.com> Sent: Wednesday, July 15, 2020 4:55 PM o To: Limbert-Christine <Limbert-Christine) IVlonroeCounty-1=I._.Gov>; FDOR Fuel Distribution <1--DOI31--uelDistribution ioridarevenue.com>; Carla Bruce <Carla.Bruce(@floridarevenue.com>; Andrea Hunter (GTA) <Andrea.HunterC@Lfloridarevenue.com>; FDOR Fuel Distribution <1--DOI31--ueI Distri bution C@floridarevenue.com> Cc: Shillinger-Bob <5hillinger-Bob lVlonroeCounty-1=L.Gov>; Clarke-Judith <Clarke- Judith9monroecount�fl. ov> °3 Subject: RE: Monroe County expiring fuel tax percentages 2 CAUTION Good afternoon, x I believe that language will satisfy the need for updated agreed upon distribution percentages. 0 As it applies to the re-imposing of the 3 cent with the addition of the 2 cent, as long as there is language to rescind previous levies of the tax citing the specific ordinance to be rescinded, you are free to join the two to align the expiration dates. Re-levied or additionally levied tax needs to be o received by the department by October 1, 2020 in order to take effect January 1, 2021. Should you need to speak in person or need any other clarification, I can be reached at the desk number below. Kimberly oln Tax Law Specialist I GTA/Revenue Accounting Florida Department of Revenue Desk: (850) 717-7333 1 Fax: (850) 921-1171 PO Box 6609 1 Tallahassee, FL 32314 Kimberly Roland C�floridarevenue.com [unsecure] a, From: Limbert-Christine [mailto:l_imbert-ChristinegIVlonroeCounty-1=I._.Gov] Sent: Wednesday, July 15, 2020 4:30 PM To: Kimberly Roland <Kimberly.l�oland @floridarevenue.com>; FDOR Fuel Distribution <1--DOI31--uelDistribution ioridarevenue.com>; Carla Bruce <Carla.Bruce(@floridarevenue.com>; Packet Pg. 2775 P.6.b IVlarl<.Clarl<(�floridarevenue.com; Andrea Hunter (GTA) <Andrea.Hunter @floridarevenue.com> Cc: Shillinger-Bob <Shillinger-3obCIVlonroeCounty-FL.Gov>; Clarke-Judith <Clarl<e- Judith9monroecount�fl. ov> Subject: Monroe County expiring fuel tax percentages Good afternoon Ms. Roland, Thank you for your letter and email from June 30, 2020. 1 am reaching out to get some further guidance on the Interlocal Agreements (ILA) in order to resolve the periodic review matter. I also would like to address another related matter regarding the county levying an additional two cent gas tax of the 5-cent local option gas tax under F.S. 336.025(1)(b). As you noted in your email the ILAs with the municipalities do not provide for automatic adjustments or periodic reviews by the local government entities on the method of distribution. In order to address this, I suggest that we amend the current ILA to add the following language: y "Beginning in 2021, the parties agree to meet every two years to evaluate the method of distribution r_ of the local option gas tax revenues in accordance with Section 336.025(1)(d), Florida Statutes. Each 2 municipality shall be represented at such meeting and the COUNTY shall be represented by x representatives as selected by the County Administrator's Office.The municipalities or the COUNTY may call for such meeting by providing thirty days' notice to the other as set forth herein." Before we proceed with this amendment to the ILAs, I wanted to reach out and confirm that this would be an acceptable periodic review between the County and the municipalities in accordance with the statute. 0 With regard to the 5-cent local gas tax, Monroe County currently imposes a 3-cent gas tax upon every gallon of motor fuel and special fuel sold in the County, but staff intends to present an 0 ordinance for the Board of County Commissioners to consider imposing an additional 2-cents under c the local option gas tax pursuant to F.S. 336.025(1)(b). Since we imposed the 3-cent tax effective January 1, 2010, it seems more efficient to present an ordinance to reimpose the 3-cents along with the additional 2-cents to be imposed, so that the 5-cent tax if imposed will expire at the same time, i.e. 30 years from January 1, 2021. 1 wanted to ensure that re-imposing the 3-cent gas tax would not create any management issues for the Department of Revenue. a, I appreciate any guidance that you can provide. If it is easier to set up a call to discuss, please let me know.Thank you. Christine M. Limbert-Barrows Asst. County Attorney Monroe County Attorney's Office 1111 12th Street, Suite 408 Key West, FL 33040 N (305)292-3470 (305)292-3516(fax) Packet Pg. 2776 P.6.b Begin forwarded message: From: "Pamela G. Hancock" <ohancocl<Cmonroe-clerl<.com> Date:July 1, 2020 at 8:42:29 AM EDT To: FDOR Fuel Distribution <1--DOI31--uelDistribution@floridarevenue.com> Cc: Sally Abrams<sabrams(@monroe-clerl<.com>, Kevin Madok<I<madol<C@IVlonroe- Clerl<.Com>, Carla Bruce <Carla.Bruce C@floridarevenue.com>, Mary Clark <IVlary.Clarlk(@floridarevenue.corn>, "Andrea Hunter (GTA)" <Andrea.HunterLLoridarevenue.com>, Gastesi-Roman <Gastesi- .E l3omanC IVlonroeCounty-1=L.Gov>, Boan-Tina <Boan-Tina2IVlonroeCounty-1--I._.Gov>, Shillinger-Bob <5hillinger-Bob@lVlonroeCounty-1--L.Gov> W Subject: RE: Monroe County expiring fuel tax percentages 2 x CAUTION:This email originated from outside of the County. Whether you know the sender or not, do not click links or open attachments you were not expecting. Good Morning Ms. Roland, x Thank_you for the clarification on what you were asking our office for. I'm copying County personnel in this e-mail as they will be the authority to enter into the 0 contracts with the municipalities. m 2 r_ 0 .,. Pamela G. Hancock wv��,,Vj� Deputy Clerk Kevin Madok, CPA ew,0 Clerk of the Circuit Court& Comptroller 500 Whitehead St Key West,FL, 33040 Phone: 305-292-3550 www.clerk-of-the-court.coin x PLEASE NOTE: The information contained in this message and any accompanying attachments may contain privileged, private, and/or confidential information protected by state and federal law. If you have received this information in error, please notify the sender immediately and destroy the information. Florida has a very broad public records law. Most written communications with any public agency in the course of its official business are public record, and available to the public and media upon request.Your e-mail communication with this office may be subject to public disclosure. From: FDOR Fuel Distribution <FIDORFuelDistribution1@floridarevenue.com> Sent:Tuesday,June 30, 2020 5:21 PM Packet Pg. 2777 P.6.b To: Pamela G. Hancock<ohancocl< @monroe-clerl<.com> Cc: Sally Abrams<sa bra msLmonroe-clerk.com>; Kevin Madok<L<m ad olk @monroe- clerl<.com>; Carla Bruce <Carla.BruceC@floridarevenue.com>; Mary Clark <IVlary.Clarl<(@floridarevenue.com>; Andrea Hunter (GTA) <Andrea.HunterLLoridarevenue.com> Subject: RE: Monroe County expiring fuel tax percentages Good afternoon Ms. Hancock, 0 The ordinance was received and the tax extended, but the ordinance does not provide for the distribution of proceeds.The most recent interlocal agreement between Monroe County and the municipalities was from 2009 and per Florida Statute 336.025 (1) (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 yea rs. 2 x Please provide an updated Interlocal agreement and distribution percentages by October 1, 2020 to be effective January 1, 2021. Monroe county may also opt to default to the statutory formula valid for a 10 year period set forth in 336.025(4)(a), the county would still be responsible for providing those percentages to the Florida Department of Revenue by October 1, 2020. 0 336.025(4)(a) where the proceeds of the tax shall be distributed among the county government and eligible municipalities based on the transportation expenditures of o r- each for the immediately preceding 5 fiscal years, as a proportion of the total of such o expenditures for the county and all municipalities within the county. After the initial levy of a tax being 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. Kimberly oln Tax Low Specialist I GTA/Revenue Accounting Florida Department of Revenue X Desk: (850) 717-7333 1 Fax: (850) 921-1171 PO Box 6609 1 Tallahassee, FL 32314 Kimberly.Roland C floridarevenue.com [unsecure] From: Pamela G. Hancock [mailto:phancocl<C monroe-clerl<.com] Sent:Tuesday,June 30, 2020 4:26 PM To: FDOR Fuel Distribution <1--DOI31--uelDistribution@floridarevenue.com> Cc: Sally Abrams<sabramsLmonroe-clerl<.com>; Kevin Madok<I<madol @monroe- clerl<.com> Packet Pg. 2778 P.6.b Subject: RE: Monroe County expiring fuel tax percentages Good Afternoon Ms. Roland, CD Attached is an electronic copy of the Ordinance in question. The Ordinance was received and acknowledged by Fernando Foyo on September 30, 2019 at 4:14 p.m. ) (see page 6 of the attached). Please let me know if there is anything else that you need. o 0 Pamela G. Hancock Deputy Clerk �. Kevin Madok, CPA _ Clerk of the Circuit Court& Comptroller Y 500 Whitehead St, Key West,FL, 33040 Phone: 305-292-3550 www.clerk-of-the-court.coin x PLEASE NOTE: The information contained in this message and any accompanying attachments may contain privileged, private, and/or confidential information protected by state and federal law. If you have received this information in error, please notify the sender immediately and destroy the information. Florida has a very broad public records law. Most written communications with any public agency in the course of its official business are public record, and available to the public and media upon request.Your e-mail communication with this office may be subject to public disclosure. 0 From: Sally Abrams<sabramsl@monroe-clerl<.com> Sent:Tuesday,June 30, 2020 4:18 PM To: Pamela G. Hancock<ohancocl<2monroe-clerl<.com>; Kevin Madok <kmadol<,@monroe-clerl<.com> Subject: FW: Monroe County expiring fuel tax percentages x - . v Sally Abrams Deputy Clerk LU �' � Kevin Madok CPA Clerk of the Circuit Court& Comptroller 500 Whitehead St Key West,FL, 33040 4 Phone: 305-292-3550 www.clerk-of-the-court.coin PLEASE NOTE: The information contained in this message and any accompanying attachments may contain privileged, private, and/or confidential information protected Packet Pg. 2779 P.6.b by state and federal law. If you have received this information in error, please notify the sender immediately and destroy the information. Florida has a very broad public records law. Most written communications with any public agency in the course of its official business are public record, and available to the public and media upon request.Your e-mail communication with this office may be subject to public disclosure. From: FDOR Fuel Distribution <1--DOR1=uelDistributionC@floridarevenue.com> Sent:Tuesday,June 30, 2020 4:07 PM To: Sally Abrams<sabramsl@monroe-clerk com> Cc: Carla Bruce <Carla.Bruce @floridarevenue.com>; Mary Clark <IVlar7.Clarl<C@floridarevenue.com> Subject: Monroe County expiring fuel tax percentages Good afternoon, Please see the attached letter concerning Monroe County's expired percentages for the 2 local option fuel tax and confirm receipt of this email. x Kimberly oln Tax Low Specialist I GTA/Revenue Accounting Florida Department of Revenue Desk: (850) 717-7333 1 Fax: (850) 921-1171 x PO Box 6609 1 Tallahassee, FL 32314 Kimberly.Roland C floridarevenue.com 0 [unsecure] 2 NOTIFICATION TO RECIPIENTS:The subject line of this email may indicate that this o email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited °' from using the information in any way. All record of any such communication Lu (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from �. disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person Packet Pg. 2780 P.6.b you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. 0 If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from 2 disclosure under state law) may be released in response to a public records request. X Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. x ......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... NOTIFICATION TO RECIPIENTS:The subject line of this email may indicate that this email has been sent unsecure.This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure c r- email exchange. Please contact us if you need to exchange confidential information electronically. c If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. w Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text Packet Pg. 2781 P.6.b form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error,please notify us immediately by return email_ If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient,you are prohibited from using v the information in any way. All record of any such communication (electronic or otherwise) x should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a 0 state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in E response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 0 2 r- 0 LU LU Packet Pg. 2782 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: May 20 (Key Largo) Division: County Attorney Bulk Item: Yes X No _ Department. Suzanne Hutton Staff Contact Person/Phone#: X3470 AGENDA ITEM WORDING: Approval of Gas Tax Sharing Interlocal Agreement for local option gas tax. ITEM BACKGROUND: The County has had separate gas tax sharing agreements with municipalities, one with Key West which also covered Key Colony Beach and Layton, and one each with Islamorada and Marathon. Those ILAs expire at the end of June. After meeting with representatives of the municipalities, it was agreed to share the gas tax in the manner shown in contract,rather than risk what each entity's share would be under the statutory default provisions. PREVIOUS RELEVANT BOCC ACTION: Approval of II-As for sharing local option gas tax with all municipalities and sharing constitutional gas tax with all but the City of Key West, which still has streets and a bridge in its boundaries for which it has not assumed responsibility from County. Most recently, the BOCC voted to terminate the constitutional gas tax sharing as of the end of FY 2009. CONTRACTIAGREEMENT CHANGES: The contract provides for sharing the b local option cents gas tax currently,in effect in the same manner LO as the previous sharing. For any and all of the additional 5 cents local option gas tax for which a public hearing is set for the same day as this item, the sharing will be in accord with current population ratios, as the only objective criteria on which some accord could be reached. STAFF RECOMMENDATIONS: Approval TOTAL COST: INDIRECT COST: BUDGETED: Yes No T COST TO COUNTY: SOURCE OF FUNDS: _Gas Tax E (depends on result of public hearing) REVENUE PRODUCING: Yes X No AMOUNT PER MONTH Year APPROVED BY: County Atty OMB/Purchasing Risk Management DOCUMENTATION: Included Not Required DISPOSITION: AGENDA ITEM# Revised 1/09 Packet Pg. 2783 i P.6.c DANNY L. KOLHA GE CLERK OF THE CIRCUIT COURT DATE: May 26, 2009 TO: Suzanne A. Hutton County Attorney ATTN. Kathy M Peters Executive Assistant X FROM: Pamela G. Hanc ck, .C. � 0 At the May 20, 2009, Board of County Commissioner's meeting the Board granted approval and authorized execution of a Local Option Gas Tax Sharing Interlocal Agreement W between Monroe County and the City of Key West, City of Key Colony Beach, City of Layton, City of Marathon and Islamorada, Village of Islands. Enclosed are copies of the IA with the Ci y of Key West and the City of Layton for your CD handling. Should you have any questions please feel free to contact our office. LO cc: Finance File Packet Pg. 2784 P.6.c RESOLUTION NO. 09-1108 A RESOLUTION OF THE CITY CO�HISSION OF THE CITY OF KEY WEST, FLORIDA, ;AUTHORIZING THE EXECUTION OF THE ATTACHED INT*RLOCAL AGREEMENT BETWEEN THE CITY OF KEY WEST! MONROE COUNTY, MARATHON, LAYTON, KEY CO NY BEACH AND ISLAMORADA, VILLAGE OF THE ISLANDS REGARDING DISTRIBUTION OF THE LOCAL ONION FUEL TAX; PROVIDING FOR AN EFFECTIVE DALE BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF KEY WEST, � FLORIDA, AS FOLLOWS : c 0 Section 1 : That the attached Interlocal Agreement is o hereby approved. Section 2 : That this Resolution shall go into effect immediately upon its passage and adoption and authentication by the cv LO signature of the presiding officer and the Clerk of the Commission. Passed and adopted by the City Commission at a meeting held this 5th day of May 2009 . Authenticated by the presiding officer and Clerk of the Commission on May 6 2009 Filed with the Clerk _ May 6 2009 . MORGAN HERSON, MAYOR ATTEST: CHERYL SMI , CITY CLERK Packet Pg. 2785 LOCAL OPTION GAS TAX SHARING INTERLOCAL AGREEMENT THIS INTERLOCAL AGREEMENT is made and entered into on the day of May , 2009 between Monroe County (MONROE COUNTY), a political subdivision of the State of Florida, whose address is 1100 Simonton Street, Key West, Florida 33040, AND the City of Key West (KEY WEST), a municipal corporation of the State of Florida and whose address is 525 Angela Street, P. O. Box 1409, Key West, Florida; the City of Key Colony Beach (KEY COLONY BEACH), a municipal corporation of the State of Florida and whose address is P. O. Box 510141, 600 West Ocean Drive, Key Colony Beach, Florida 33051; the City of Layton (LAYTON), a municipal corporation of the State of Florida and whose address is P. O. Box 778, Long Key, Florida 33001; the City of Marathon (MARATHON), a municipal corporation of the State of Florida and whose address is 9805 Overseas Highway, Marathon, Florida 33050; and the city of Islamorada, The Village of Islands (ISLAMORADA), a municipal corporation of the State of Florida and whose address is 87000 Overseas Highway, Islamorada, Florida 33036; and WHEREAS, pursuant to Florida Statutes Section 336.025, the county and municipalities may enter into an interlocal agreement setting forth a distribution formula for dividing the entire proceeds of the tax among county government and all eligible municipalities within the county; and 0 WHEREAS, on May 24, 1999, MONROE COUNTY renewed the Interlocal Agreement a for the distribution of local option gas tax revenues with the cities of KEY WEST, KEY COLONY BEACH and LAYTON to distribute the proceeds of the six cent local option gas tax imposed by COUNTY under Ordinance No. 016-1989, as amended by County Ordinance No. 026-1989, and as authorized by Sec. 336.025, Florida Statutes, among the COUNTY and the cities of KEY WEST, KEY COLONY BEACH and LAYTON, according to the following percentages: Monroe County - 60.5%, City of Key West - 36.5%, City of Key Colony Beach - 2.0%, and City of Layton - 1.0%; WHEREAS, on May 16, 2006 the parties agreed to extend the Agreement under the same terms, with the present Agreement due to expire June 30, 2009; and WHEREAS, the city of ISLAMORADA, VILLAGE OF ISLANDS, became incorporated on December 31, 1997 and became operational in March, 2000 and entitled to receive a proportionate share of local option gas tax revenues collected in Monroe County; and WHEREAS, the city of MARATHON became incorporated on November 30, 1999 and became operational on February 24, 2000 and entitled to receive a proportionate share of local option gas tax revenues collected in Monroe County starting July 1, 2000; and WHEREAS, pursuant to Sec. 336.025(4)(b), Florida Statutes, the percentage of gas tax revenues payable to a new city is based upon a statutory lane mile formula; and WHEREAS, on June 16, 2004, MONROE COUNTY entered into an individual Interlocal Agreement between MONROE COUNTY and the city of ISLAMORADA, VILLAGE OF ISLANDS for distribution of$294,500 local option gas tax revenues for each fiscal year during the term of the Agreement; and WHEREAS, on May 16, 2006 the parties agreed to extend the Agreement under the same terms, with the present Agreement due to expire June 30, 2009; and Page I of 5 I Local Option Gas Tax ILA 4I14t09 SH Packet Pg.2786 P.6.c WHEREAS, on June 16, 2004, MONROE COUNTY entered into an individual Interlocal Agreement between MONROE COUNTY and the city of MARATHON for distribution of $273,733.38 local option gas tax revenues for each year during the term of the Agreement; and WHEREAS, the parties agreed to extend the Agreement under the same terms on May 16, 2006, with the present Agreement due to expire June 30, 2009; WHEREAS, the State of Florida, Department of Revenue is authorized to distribute directly to the COUNTY and to the named municipalities their statutory share of the gas tax revenues; and WHEREAS, pursuant to Chapter 336.025(5)(a), Florida Statutes, COUNTY must notify the State of Florida, Department of Revenue, in writing, of COUNTY's intent to let these Agreements expire or, if to be extended, to adopt and provide the Department of Revenue with a new Agreement S by July 1, 2009; and X WHEREAS, it is the desire of all parties to extend the existing Interlocal Agreements under the present terms and conditions in each individual Interlocal Agreement under one combined Interlocal Agreement; and c 0 WHEREAS, the COUNTY has scheduled and noticed for May 20, 2009, a public hearing for an additional five-cent local option gas tax pursuant to the authority of F.S. 336.025(1)(b), and the parties desire to set forth in this agreement their agreement as to the distribution of any proceeds W from the proposed additional tax that may result from an ordinance passed at that May 20`h meeting; < now, therefore CD IN CONSIDERATION OF the mutual promises and conditions contained herein, the n PARTIES agree as follows: SECTION 1. TERM. Pursuant to Sec. 163.01, Florida Statutes, subject to and upon the terms and conditions set forth herein, this Agreement shall be effective beginning July 1, 2009 and continue in force for five years. E If a new agreement has not been adopted by July 1, 2014, the terms of this agreement shall continue to be effective until such time as either: A) a new interlocal agreement is in place; or B) an agreement with respect to the statutory formula specified in Florida Statute section 336.025 is reached, or a determination regarding such formula for distribution is made by the Administration Commission. a� SECTION 2. DISTRIBUTION OF REVENUES. The State of Florida, Department of Revenue, is authorized to distribute the designated share of the local option gas tax revenues directly to the COUNTY and the named cities in this Interlocal Agreement. SECTION 3. REVENUE SHARE ALLOCATION A. All parties agree the proceeds of the six cent local option gas tax, imposed by County Ordinance No. 016-1989, as amended by County Ordinance No. 026-1989, and as authorized by Sec. 336.025, Page 2 of 5 2 Local Option Gas Tax ILA 4/14/09 S H Packet Pg. 2787 Florida Statutes, shall be distributed among the COUNTY and the named cities based on prior distributions, as set forth below: Distribution City of Key West 36.5% of the taxes distributed City of Key Colony Beach 2.0% of the taxes distributed City of Layton 1.0% of the taxes distributed City of Marathon $273,733.38 per annum Islamorada, VOI $294,500.00 per annum Monroe County Remainder B. All parties agree the proceeds of any of the additional five cent local option gas tax currently proposed to be imposed by County Ordinance, as is set for public hearing at the May 20, 2009 County Commission regularly scheduled meeting, and as authorized by Sec. 336.025, Florida Statutes, upon approval of an ordinance levyingsame,ame shall be distributed among the COUNTY and the named cities based on the percentages set forth below: DISTRIBUTION PERCENTAGE City of Key West 31.21% c City of Key Colony Beach 1.09% City of Layton 0.26% City of Marathon 13.17% Islamorada,VOI 9.06% Monroe County 45.21% TOTAL 100.00% N LO SECTION 4. ADJUSTMENT No adjustment to the distributions specified in Section 3 above shall be made except in a written document executed by all parties affected by the adjustment. SECTION 5. AUTHORIZATION Pursuant to Section 163.02, Florida Statutes, the parties are authorized to enter into this Interlocal u Agreement. SECTION 6. TERMINATION. This Agreement may be terminated prior to the June 30, 2014, 0) date only in writing and by agreement of the parties hereto. SECTION T. ASSIGNMENT. No Party may assign this Agreement or assign or subcontract any of its obligations under this Agreement without the approval of the governing boards of the other Parties. All the obligations of this Agreement will extend to and bind the legal representatives, successors and assigns of the all Parties. SECTION 8. SUBORDINATION. This Agreement is subordinate to the laws and regulations of the United States, and the State of Florida, whether in effect on commencement of this agreement or adopted after that date. Page 3 of 5 3 Local Option Gas Tax ILA 4/14t09 SH Packet Pg. 2788 P.6.c SECTION 9. GOVERNING LAWSIVENUE. This Agreement is governed by the laws of the State of Florida and the United States. Venue for any dispute arising under this Agreement must be in Monroe County, Florida. In the event of any litigation, the prevailing party is entitled to a reasonable attorney's fee and costs. SECTION 10. NOTICES. Notices in this Agreement, unless otherwise specified, must be sent by certified mail to the following: COUNTY: ISLAMORAPA: County Administrator Roman Gastesi Mayor Don Achenberg 1100 Simonton Street 81990 Overseas Highway, 2°d Floor Key West, FL 33040 P. O. Box 568 & Islamorada, FL 33036 County Attorney Suzanne Hutton & P. O. Box 1026 Nina Boniske, Village Attorney Key West, FL 33041 2665 S. Bayshore Drive, Sutie 420 Miami, FL 33133 � KEY COLONY BEACH: LAYTON: 0 Thomas D. Wright Mr. Dirk Smits, Esq City Attorney for Key Colony Beach City Attorney for Layton 9711 Overseas Highway 81990 Overseas Highway, Third Floor Marathon, FL 33050 Islamorada, FL 33036 Mayor Ron Sutton Mayor Norman Anderson PO Box 510141 PO Box 778 Key Colony Beach, FL 33051 Long Key, FL 33001 LO MARATHON: KEY WEST: Mayor Mike Cinque City Manager Tim Scholl & 9805 Overseas Highway City Attorney Shawn Smith Marathon, FL 33050 P. O. Box 1409 & Key West, FL 33041 City Attorney Jimmy Morales 150 W. Flagler Street, Suite 2200 Miami, FL 33130 a SECTION 11. FULL UNDERSTANDING. This Agreement is the parties' final mutual understanding regarding the subject matter hereof. It replaces any earlier agreements or understandings, whether written or oral. This Agreement cannot be modified or replaced except by another written and signed agreement. SECTION 12. EXECUTION IN COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which shall be regarded as an original, all of which taken together shall constitute one and the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. SECTION 13. EFFECTIVE DATE This Interlocal Agreement will take effect on July 1, 2009. Page 4 of 5 4 Local Option Gas Tax ILA 4/14/09 SH Packet Pg.2789 P.6.c IN )W. TN WHEREOF, each party has caused this Agreement to be executed by its duly authd7fepsettative. (SEA' ') BOARD OF COUNTY COMMISSIONERS ATTEST':`; D ' ; K LHAGE, CLERK OF MONROE COUNTY FLORIDA B By ' "�' •�.is. D puty Clerk Mayor/Chai=an (SEAL) ISLAMORADA, VILLAGE OF ISLANDS ATTEST: By By Clerk Mayor 0 OP CITY OF KEY WEST r Vl 'k M or LO (SEAL) CITY OF KEY COLONY BEACH ATTEST: ±, By: By: f t Clerk Mayor , -•c o a - fe 4 3 fTt (SEAL) CITY OF LAYTON `'`' a ) 1% ATTEST: �i CA C) By: By: Clerk Mayor (SEAL) CITY OF MARATHON ATTEST: By: By: Clerk Mayor Page 5 of 5 P VED A RM: 5 Local Option Gas Tax ILA 4/14/09 SH PEDRO J. `�,'"^}�icr►'� NTY ATTORNE Packet Pg.2790 P.6.d BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: July 15, 2009 - KW Division County Attorney Bulk Item: Yes No X Staff Contact Person: Suzanne Hutton AGENDA ITEM WORDING: Approval of a total of four (4) Supplemental Gas Tax Sharing Interlocal Agreements: one (1) each between Monroe County and: 1) the City of Key Colony Beach; 2) the City of Layton; 3) the City of Marathon and 4) the City of Islamorada, Village of Islands. ITEM BACKGROUND: On May 20, 2009, Monroe County approved an Interlocal Agreement for the distribution of local option gas tax revenues with ,the cities of Key West, Key Colony Beach, Islamorada, Layton and W Marathon. Previously, on March 18, 2009, the Board had approved termination of an interlocal agreement which shared a portion of constitutional gas tax with the cities of Key Colony Beach, Islamorada, Layton and Marathon effective September 30, 2009. On May 20, 2009, Monroe County e also decided to impose an additional three cents local option gas tax and to share a portion of its y distribution from the Department of Revenue to compensate those municipalities for their losses of constitutional gas tax. This Supplemental Gas Tax Sharing Interlocal Agreement compensates these municipalities for the funding they lost by terminating the gas tax sharing ILA's we had with them and which is not projected to be made up by their shares of the gas tax generated by the extra three cents the Board approved May 20, 2009. PREVIOUS RELEVANT BOCC ACTION: 3/18/2009 BOCC terminated ILA with Key Colony Beach, Islamorada, Layton and Marathon for sharing of constitutional gas tax effective 9/30/2009 5/20/2009 BOCC approved ILA for distribution of local option gas tax revenue with Key West, Key Colony Beach, Islamorada, Layton and Marathon CONTRACT/AGREEMENT CHANGES: T- Compensates municipalities for funding lost when County terminated constitutional gas tax sharing ILA's and is not projected to be made up by their shares of the extra three cents gas tax STAFF RECOMMENDATIONS: Approval. TOTAL COST: $147,583 BUDGETED: Yes No COST TO COUNTY: $147,583 SOURCE OF FUNDS: local option mas tax revenues REVENUE PRODUCING: Yes X No AMOUNT PER MONTH Year APPROVED BY: 4County Att OMB/Purchasing Risk Management DOCUMENTATION: Included X Not Required DISPOSITION: AGENDA ITEM# Packet Pg. 2791 P.6.d DANNY L. KOLHA GE CLERK OF THE CIRCUIT COURT X M DATE: July 20, 2009 TO: Suzanne A. Hutton County Attorney ATTN. Kathy M. Peters Executive Assistant FROM.• Pamela G. Hanc D.C. 0 At the July 15, 2009, Board of County Commissioner's meeting the Board granted approval and authorized execution of a Supplemental Gas Tax Sharing Interlocal Agreement between Monroe County and the City of Layton. Enclosed is a copy of the above-mentioned for your handling. Should you have any questions please feel free to contact our office. 0 cc: Finance _ File,/ ' Packet Pg. 2792 SUPPLEMENTAL GAS TAX INTERLOCAL AGREEMENT THIS INTERLOCAL AGREEMENT is made and entered into on the 9th day of July, 2009 between Monroe County (MONROE COUNTY), a political subdivision of the State of Florida, whose address is 1100 Simonton Street, Key West, Florida 33040, and the City of Layton (LAYTON), a municipal corporation of the State of Florida and whose address is 68260 Overseas highway, P. O. Box 778, Long Key, Florida 33001; and 0 WHEREAS, pursuant to Florida Statutes Section 336.025, the county and municipalities may enter into an interlocal agreement setting forth a distribution formula for dividing the entire proceeds E of the tax among county government and all eligible municipalities within the county; and WHEREAS, on May 20, 2009, MONROE COUNTY entered into an Interlocal Agreement for the distribution of local option gas tax revenues with the cities of KEY WEST, KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; WHEREAS, the City of Key West, the most populous municipality in Monroe County, has v executed the interlocal Agreement approved by the County on May 20, 2009,rendering the agreement sufficient for purposes of the Department of Revenue (DOR) making the distributions contained therein; and ca WHEREAS, the Board of County Commissioners of Monroe County had decided at a meeting on March 18, 2009, to terminate, effective September 30, 2009, an interlocal agreement which shared a portion of constitutional gas tax with KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; and c E WHEREAS, having decided at a meeting of May 20, 2009, to impose an additional three cents local option gas tax, the Board of County Commissioners of Monroe County also decided to share a portion of its distribution from the Department of Revenue to compensate the municipalities for their losses of constitutional gas tax and based on the estimates set forth in a COUNTY OMB Ul) chart attached hereto as Exhibit A ; now therefore, IN CONSIDERATION OF the mutual promises and conditions contained herein, the cu PARTIES agree as follows: SECTION L TERM. Pursuant to Sec. 163.01, Florida Statutes, subject to and upon the terms and conditions set forth herein, this Agreement shall be effective beginning October 1, 2009, and continue in force for five years. If this agreement is not earlier terminated or a new agreement has not been adopted by September 30, 2014, the terms of this agreement shall continue to be effective until such time as a new interlocal agreement is in place. SECTION 2. AGREEMENT SUPPLEMENTAL TO MAY 20,2009 ILA. This agreement supplements the county-wide interlocal agreement approved by the County on May 20, 2009, and is intended to make whole the municipality for the difference the distribution expected Supplement Gas Tax—Layton 1 1 Packet Pg.2793 from the May 20, 2009 ILA and the amounts which have been previously received pursuant to DOR distributions and the constitutional gas tax sharing. SECTION 1 ANNUAL AMOUNT. The parties agree that MONROE COUNTY shall pay annually to LAYTON from the gas tax proceeds that the COUNTY receives from the Department of Revenue pursuant to the 5/20/09 ILA the sum of EIGHT THOUSAND FORTY-EIGHT DOLLARS ($8,048). SECTION 4. ADJUSTMENT 0 No adjustment to the distributions specified in Section 3 above shall be made except in a written document executed by all parties affected by the adjustment. SECTION 5. PAYMENT. A. MONROE COUNTY shall make distributions to LAYTON of one-fourth of the agreed amount in 4 quarterly payments per year, commencing with the quarter commencing October 1, 2009. B. The municipality shall maintain adequate fiscal control and fund accounting procedures that comply with generally accepted government accounting principles in order to assure that the funds are spent for the purposes permitted by state statute. The municipality shall submit to a copy of the municipality's annual audit report within sixty (60) days after the audit report is issued. Any funds transferred by the COUNTY to the municipality under this agreement and which are determined by the County Clerk, an auditor employed by the COUNTY or employed by the State to have been spent for a purpose not permissible under state law must be paid back to the COUNTY with interest calculated pursuant to S. 55.03(1), FS, from the date of any report that the funds were spent for an c impermissible purpose. SECTION 6. TERMINATION. This Agreement may be terminated prior to the September 30, 2015, date upon agreement in writing by both parties; or, in the event that the municipality fails to provide adequate documentation of assurances as required in Section 5.B. of this Agreement, the LO COUNTY may terminate upon providing at least thirty days written notice to the municipality and an opportunity to cure. SECTION 7., ASSIGNMENT. No Party may assign this Agreement or assign or subcontract any of its obligations under this Agreement without the approval of the governing boards of the other Parties. All the obligations of this Agreement will extend to and bind the legal representatives, successors and assigns of the all Parties. SECTION 8. SUBORDINATION. This Agreement is subordinate to the laws and regulations of the United States, and the State of Florida, whether in effect on commencement of this agreement or adopted after that date. SECTION 9. GOVERNING LAWSIVENUE. This Agreement is governed by the laws of the State of Florida and the United States. Venue for any dispute arising under this Agreement must be in Monroe County, Florida. In the event of any litigation, the prevailing party is entitled to a reasonable attorney's fee and costs. Supplement Gas Tax—Layton 2 2 Packet Pg.2794 P.6.d SECTION 10. NOTICES. Notices in this Agreement, unless otherwise specified, must be sent by certified mail to the following: COUNTY: LAYTON: County Administrator Roman Gastesi Mayor Norman Anderson -*t 1100 Simonton Street PO Box 778 .�c� �. rn Key West, FL 33040 Long Key, FL 33001 cm F:x�i Tl& & -�=xa County Attorney Suzanne Hutton Mr. Dirk Smits, Esq. tr C.3 A P. O. Box 1026 City Attorney for Layton 3 m `u Key West, FI, 33041 81990 Overseas Highway, Third Floor- Cl) } w Islamorada, FL 33036 � o SECTION 11. FULL UNDERSTANDING. This Agreement is the parties' final mutual understanding regarding the subject matter hereof. It replaces any earlier agreements or understandings, whether written or oral. This Agreement cannot be modified or replaced except by another written and signed agreement. c SECTION 12. EXECUTION IN COUNTERPARTS. This Agreement may be executed in any E number of counterparts, each of which shall be regarded as an original, all of which taken together y shall constitute one and the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. SECTION 1:3. EFFECTIVE DATE c This Interlocal Agreement will take effect on October 1, 2009. 0 IN WITNESS WHEREOF, each party has caused this Agreement to be executed by its duly autliOf4zed representative. (SEAS;) BOARD OF COUNTY COMMISSIONERS ATTEST: DANNY L. KOLHAGE,CLERK OF M NROE COU TY,FLORI A LO By . eputy Clerk Mayor/Chairman (SEAL) LAYTO�T.:f ATTEST: �` % 'J (;.,,. Clerk Mayor =6AN111 NTY ATT y AS TO A. TTON < Cs�Wu,T' �_Y s / supplement Gas Tax—Layton 3 3 Packet Pg.2795 EXHIBIT A x Uftl CWVW*Oks 3.ice 0 Total Proposed Proposed Proposed Municipality Current Constitutional 3 pennies Total $ +l- E Unin. County 3,450,778 491,466 659,438 4,601,682 1,150,904 W M1Mn 560,832 (287,099) 192,112 465,845 (94,987) istl� t 448,845 (154,345) 132,109 426,609 (22,236) 0 E Booth105,214 (38,149) 15,837 82,902 (22,312) y Layton 45,406 (11,873) 3,825 37,358 (8,048) Key West 1,223,944 0 455,129 1,679,073 455,129 Total 5,835,019 0 1,458,450 7,293,469 1,458,450 0 LO Packet Pg.2796 P.6.d SUPPLEMENTAL GAS TAX INTERLOCAL AGREEMENT S �t T IS INTERLOCAL AGREEMENT is made and entered into on the day of 2009 between Monroe County (MONROE COUNTY), a political subdivision of the Sate,*Florida, whose address is 1100 Simonton Street, Key West, Florida 33040, and the City of Key Colony Beach (KEY COLONY BEACH), a municipal corporation of the State of Florida y and whose address is P. O. Box 510141, 600 West Ocean Drive, Key Colony Beach, Florida 33051; and o WHEREAS, pursuant to Florida Statutes Section 336.025, the county and municipalities may E enter into an interlocal agreement setting forth a distribution formula for dividing the entire proceeds of the tax among county government and all eligible municipalities within the county; and E WHEREAS, on May 20, 2009, MONROE COUNTY entered into an Interlocal Agreement for the distribution of local option gas tax revenues with the cities of KEY WEST, KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; WHEREAS, the City of Key West, the most populous municipality in Monroe County, has executed the Interlocal Agreement approved by the County on May 20, 2009, rendering the agreement sufficient for purposes of the Department of Revenue (DOR) making the distributions contained therein; and 0 WHEREAS, the Board of County Commissioners of Monroe County had decided at a meeting on March 18, 2009, to terminate, effective September 30, 2009, an interlocal agreement d which shared a portion of constitutional gas tax with KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; and WHEREAS, having decided at a meeting of May 20, 2009, to impose an additional three cents local option gas tax, the Board of County Commissioners of Monroe County also decided to share a portion of its distribution from the Department of Revenue to compensate the municipalities LO for their losses of constitutional gas tax and based on the estimates set forth in a COUNTY OMB chart attached hereto as Exhibit A ; now therefore, IN CONSIDERATION OF the mutual promises and conditions contained herein, the PARTIES agree as follows: SECTION 1. TERM. Pursuant to Sec. 163.01, Florida Statutes, subject to and upon the terms and conditions set forth herein, this Agreement shall be effective beginning October 1, 2009 and continue in force for five years. If this agreement is not earlier terminated or a new agreement has not been adopted by September 30, 2014, the terms of this agreement shall continue to be effective until such time as a new interlocal agreement is in place. SECTION 2. AGREEMENT SUPPLEMENTAL TO MAY 20, 2009 ILA. E This agreement supplements the county-wide interlocal agreement approved by the County on May 20, 2009, and is intended to make whole the municipality for the difference the distribution expected Supplement Gas Tax—KCB I 1 Packet Pg.2797 from the May 20, 2009 ILA and the amounts which have been previously received pursuant to DOR distributions and the constitutional gas tax sharing. SECTION 3. ANNUAL AMOUNT. The parties agree that MONROE COUNTY shall pay annually to KEY COLONY BEACH from the gas tax proceeds that the COUNTY receives from the Department of Revenue pursuant to the 5/20/09 ILA the sum of TWENTY-TWO THOUSAND THREE HUNDRED TWELVE DOLLARS ($22,312). SECTION 4. ADJUSTMENT c No adjustment to the distributions specified in Section 3 above shall be made except in a written E document executed by all parties affected by the adjustment. SECTION 5. PA YMENT. c A. MONROE COUNTY shall make distributions to KEY COLONY BEACH of one-fourth of the agreed amount in 4 quarterly payments per year, commencing with the quarter commencing v October 1, 2009. B. The municipality shall maintain adequate fiscal control and fund accounting procedures that comply with generally accepted government accounting principles in order to assure that the funds are spent for the purposes permitted by state statute. The municipality shall submit to a copy of the municipality's annual audit report within sixty (60) days after the audit report is issued. Any funds transferred by the COUNTY to the municipality under this agreement and which are determined by the County Clerk, an auditor employed by the COUNTY or employed by the State to have been spent c for a purpose not permissible under state law must be paid back to the COUNTY with interest calculated pursuant to S. 55.03(1), FS, from the date of any report that the funds were spent for an impermissible purpose. SECTION 6. TERMINATION . This Agreement may be terminated prior to the September 30, LO 2015, date upon agreement in writing by both parties; or, in the event that the municipality fails to provide adequate documentation of assurances as required in Section S.B. of this Agreement, the COUNTY may terminate upon providing at least thirty days written notice to the municipality and an opportunity to cure. SECTION 7. ASSIGNMENT. No Party may assign this Agreement or assign or subcontract any of its obligations under this Agreement without the approval of the governing boards of the other Parties. E All the obligations of this Agreement will extend to and bind the legal representatives, successors and assigns of the all Parties. SECTION 8. SUBORDINATION . This Agreement is subordinate to the laws and regulations of the United States, and the State of Florida, whether in effect on commencement of this agreement or adopted after that date. SECTION 9. GOVERNING LAWSNENUE. This Agreement is governed by the laws of the State of Florida and the United States. Venue for any dispute arising under this Agreement must be in Monroe County, Florida. In the event of any litigation, the prevailing party is entitled to a reasonable attorney's fee and costs. Supplement Gas Tax—KCB 2 2 Packet Pg. 2798 SECTION 10. NOTICES. Notices in this Agreement, unless otherwise specified, must be sent by certified mail to the following: COUNTY: KEY COLONY BEACH: County Administrator Roman Gastesi Thomas D. Wright 7Z c� 1100 Simonton Street City Attorney for Key Colony Beach 4 t? tC- rm Key West, FL 33040 9711 Overseas Highway & Marathon, FL 33050 County Attorney Suzanne Hutton & ` _' .� P. O. Box 1026 Mayor Ron Sutton :'' =' �-0ic rn c Key West, FL 33041 PO Box 510141 - t;? C) Key Colony Beach, FL 33051 i i o SECTION 11. FULL UNDERSTANDING. This Agreement is the parties' final mutual E understanding regarding the subject matter hereof. It replaces any earlier agreements or �-- understandings, whether written or oral. This Agreement cannot be modified or replaced except by another written and signed agreement. SECTION 12. EXECUTION IN COUNTERPARTS. This Agreement may be executed in any y number of counterparts, each of which shall be regarded as an original, all of which taken together shall constitute one and the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. SECTION 13. EFFECTIVE DATE This Interlocal Agreement will take effect on October 1, 2009. T ��S WHEREOF, each party has caused this Agreement to be executed by its duly a ed`rpesentative. - L BOARD OF COUNTY COMMISSIONERS CD A'ITT. IA►I`1NY . KOLHAGE, CLERK OF MO ROE COUNTY, FLORID n { By:- By: X— eputy Clerk Mayor/Chairman (SEAL) KEY COLONY BEACH E ATTE /9 By' t�=�� Bye.-��..1. ' ,.�7 ��►— Cler f Mayor '-OLJNTY AT T ORINEY E FD AS TO � ME _ , J TON Supplement Gas Tax-KCB 3 111 3 Packet Pg.2799 EXHIBIT A x Total Current plus 3 Pennies Proposed 0 Total Proposed Proposed Proposed Municipality Current Constitutional 3 pennies Total $ +1- E Unin. County 3,450,778 491,466 659,438 4,601,682 1,150,904 Marathon 560,832 (287,099) 192,112 465,845 (94987) Istamorada 448,845 (154,345) 132,109 426,609 (22,236) Key Colony E Beach 105,214 (38,149) 15,837 82,902 (22,312) y Layton 45,406 (11,873) 3,825 37,358 (8,048) Key West 1,223,944 0 455,129 1,679,073 455,129 Total 5,835,019 0 1,458,450 7,293,469 1,458,450 0 LO Packet Pg.2800 P.6.d Exhibit SUPPLEMENTAL GAS TAX INTERLOCAL AGREEMENT THIS INTERLOCAL AGREEMENT is made and entered into on the PS day of 2009 between Monroe County (MONROE COUNTY), a political subdivision of thWStaVf of Florida, whose address is 1100 Simonton Street, Key West, Florida 33040, and Islamorada, Village of Islands (ISLAMORADA), a municipal corporation of the State of Florida i and whose address is 87000 Overseas Highway, Islamorada, Florida 33036; and WHEREAS, pursuant to Florida Statutes Section 336.025, the county and municipalities may 0 enter into an interlocal agreement setting forth a distribution formula for dividing the entire proceeds W of the tax among county government and all eligible municipalities within the county; and WHEREAS, on May 20, 2009, MONROE COUNTY entered into an Interlocal Agreement _ for the distribution of local option gas tax revenues with the cities of KEY WEST, KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; c WHEREAS, the City of Key West, the most populous municipality in Monroe County, has executed the Interlocal Agreement approved by the County on May 20, 2009,rendering the agreement sufficient for purposes of the Department of Revenue (DOR) making the distributions contained therein; and WHEREAS, the Board of County Commissioners of Monroe County had decided at a meeting on March 18, 2009, to terminate, effective September 30, 2009, an interlocal agreement which shared a portion of constitutional gas tax with KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; and WHEREAS, having decided at a meeting of May 20, 2009, to impose an additional three cents local option gas tax, the Board of County Commissioners of Monroe County also decided to share a portion of its distribution from the Department of Revenue to compensate the municipalities for their losses of constitutional gas tax and based on the estimates set forth in a COUNTY OMB chart attached hereto as Exhibit A; now therefore, LO IN CONSIDERATION OF the mutual promises and conditions contained herein, the PARTIES agree as follows: SECTION 1. TERM. Pursuant to Sec. 163.01, Florida Statutes, subject to and upon the terms and conditions set forth E herein, this Agreement shall be effective beginning October 1, 2009 and continue in force for five years. If this agreement is not earlier terminated or a new agreement has not been adopted by September 30, 2014, the terms of this agreement shall continue to be effective until such time as a new interlocal agreement is in place. SECTION 2. AGREEMENT SUPPLEMENTAL TO MAY 20, 2009 ILA. This agreement supplements the county-wide interlocal agreement approved by the County on May 20, 2009, and is intended to make whole the municipality for the difference in the distribution Supplement Gas Tax—Islamorada i 1 Packet Pg. 2801 P.6.d expected from the May 20, 2009 ILA and the amounts which have been previously received pursuant to DOR distributions and the constitutional gas tax sharing. SECTION 3. ANNUAL AMOUNT. The parties agree that MONROE COUNTY shall pay annually to ISLAMORADA from the gas tax proceeds that the COUNTY receives from the Department of Revenue pursuant to the 5/20/09 ILA the sum of TWENTY-TWO THOUSAND TWO HUNDREDTHIRTY-SIX DOLLARS ($22,236). X SECTION 4. ADJUSTMENT No adjustment to the distributions specified in Section 3 above shall be made except in a written document executed by all parties affected by the adjustment. SECTION 5. PAYMENT. A. MONROE COUNTY shall make distributions to ISLAMORADA of one-fourth of the agreed amount in 4 quarterly payments per year, commencing with the quarter commencing October 1, 2009. c B. The municipality shall maintain adequate fiscal control and fund accounting procedures that comply with generally accepted government accounting principles in order to assure that the funds are spent for the purposes permitted by state statute. The municipality shall submit to the County Clerk a copy of the municipality's annual audit report within sixty (60) days after the audit report is issued. Any funds transferred by the COUNTY to the municipality under this agreement and which are determined by the County Clerk, an auditor employed by the COUNTY or employed by the State to have been spent for a purpose not permissible under state law must be paid back to the COUNTY with interest calculated pursuant to S. 55.03(1), FS, from the date of any report that the funds were spent for an impermissible purpose. SECTION 6. TERMINATION. This Agreement may be terminated prior to the September 30, 2015, date upon agreement in writing by both parties; or, in the event that the municipality fails to provide adequate documentation of assurances as required in Section 5.13. of this Agreement, the COUNTY may terminate upon providing at least thirty days written notice to the municipality and an LO opportunity to cure. SECTION 7. ASSIGNMENT. No Party may assign this Agreement or assign or subcontract any of its obligations under this Agreement without the approval of the governing boards of the other Parties. All the obligations of this Agreement will extend to and bind the legal representatives, successors and assigns of the all Parties. SECTION 8. SUBORDINATION. This Agreement is subordinate to the laws and regulations of the United States, and the State of Florida, whether in effect on commencement of this agreement or adopted after that date. SECTION 9. GOVERNING LAWSIVENUE. This Agreement is governed by the laws of the State of Florida and the United States. Venue for any dispute arising under this Agreement must be in Monroe County, Florida. In the event of any litigation, the prevailing party is entitled to a reasonable attorney's fee and costs. Supplement Gas Tax—Islamorada 2 2 Packet Pg. 2802 SECTION 10. NOTICES. Notices in this Agreement, unless otherwise specified, must be sent P 6 d certified mail to the following: Y COUNTY: ISLAMORADA: _ County Administrator Roman Gastesi Village Manager 1100 Simonton Street 81994 Overseas Highway, 2nd Floor Key West, FL 33040 P. O. Box 568 & Islamorada, FL 33036 County Attorney Suzanne Hutton ,& P. O. Box 1026 Nina Boniske, Village Attorney y Key West, FL 33041 2525 Ponce de Leon Blvd., Suite 700 Coral Gables, FL 33134 SECTION 11. FULL UNDERSTANDING. This Agreement is the parties' final mutual understanding regarding the subject matter hereof. It replaces any earlier agreements or understandings, whether written or oral. This Agreement cannot be modified or replaced except by another written and signed agreement. .� SECTION 12. EXECUTION IN COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which shall be regarded as an original, all of which taken together y shall constitute one and the same instrument and any of the parties hereto may execul�,'thigr^ nerM by signing any such counterpart. ;;Z -.p .o rn SECTION 13. EFFECTIVE DATE 0 0 This Interlocal Agreement will take effect on October 1, 2009. �'CD C rn IN WITN •WHEREOF, each party has caused this Agreement to be execute�'i by• is Qy authorrz rotative. c .' C 0 (SEALS BOARD OF COUNTY COMMISSIONER AT'I EST: 'L. KOLHAGE, CLERK OF M ROE COU ry, M,OgIDOA RS By: 4 By: _ 5LO eputy Clerk Mayor/Chairman (SEAL)ATTEST: ISLAMORA ILLAG F ISLANDS � � By: 18 By: €* ayor APPROVED AS4� LEGAL SUFFICI AND OF ag ney art � NROE COUNTY ATTOR Ey ROVED AST 0 Supplement Gas Tax—lslamorada 3 UZA N A. HUTTp;�`' 3 GUUN Yrr Packet Pg. 2803 P.6.d DANNY L. KOLHA GE CLERK OF THE CIRCUIT COURT X DATE: August 27, 2009 � TO: Suzanne A. Hutton c County Attorney ATTN. Kathy M. Peters Executive Assistant E FROM. Pamela G. Hanc 4C , C. c At the July 15, 2009, Board of County Commissioner's meeting the Board granted approval and authorized execution of a Supplemental Gas Tax Interlocal Agreement between Monroe County and the City of Marathon. Enclosed is a duplicate original of the above-mentioned for your handling. Should you have any questions please feel free to contact our office. 0 cc: Finance File✓ LO Packet Pg. 2804 SUPPLEMENTAL GAS TAX INTERLOCAL AGREEMENT T IS INTERLOCAL AGREEMENT is made and entered into on the day of 2009 between Monroe County (MONROE COUNTY), a political subdivision of the SWatof Florida, whose address is 1100 Simonton Street, Key West, Florida 33040, and the City of Marathon (MARATHON), a municipal corporation of the State of Florida and whose address is 9805 Overseas Highway, Marathon, Florida 33050;and 0 WHEREAS, pursuant to Florida Statutes Section 336.025,the county and municipalities may enter into an interlocal agreement setting forth a distribution formula for dividing the entire proceeds of the tax among county government and all eligible municipalities within the county;and WHEREAS, on May 20, 2009, MONROE COUNTY entered into an Interlocal Agreement < for the distribution of local option gas tax revenues with the cities of KEY WEST, KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; WHEREAS, the City of Key West, the most populous municipality in Monroe County, has y executed the Interlocal Agreement approved by the County on May 20,2009,rendering the agreement sufficient for purposes of the Department of Revenue (DOR) making the distributions contained therein; and ca WHEREAS, the Board of County Commissioners of Monroe County had decided at a meeting on March 18, 2009, to terminate, effective September 30, 2009, an interlocal agreement which shared a portion of constitutional gas tax with KEY COLONY BEACH, ISLAMORADA, LAYTON, and MARATHON; and c E WHEREAS, having decided at a meeting of May 20, 2009, to impose an additional three cents local option gas tax, the Board of County Commissioners of Monroe County also decided to share a portion of its distribution from the Department of Revenue to compensate the municipalities for their losses of constitutional gas tax and based on the estimates set forth in a COUNTY OMB LO chart attached hereto as Exhibit A; now therefore, IN CONSIDERATION OF the mutual promises and conditions contained herein, the PARTIES agree as follows: SECTION 1. TERM. Pursuant to Sec. 163.01, Florida Statutes, subject to and upon the terms and conditions set forth herein, this Agreement shall be effective beginning October 1, 2009, and continue in force for five years. If this agreement is not earlier terminated or a new agreement has not been adopted by September 30, 2014, the terms of this agreement shall continue to be effective until such time as a new interlocal agreement is in place. SECTION 2. AGREEMENT SUPPLEMENTAL TO MAY 20,2009 ILA. This agreement supplements the county-wide interlocal agreement approved by the County on May 20, 2009, and is intended to make whole the municipality for the difference the distribution expected Supplement Gas Tax—Marathon 1 1 Packet Pg.2805 from the May 20, 2009 ILA and the amounts which have been previously received pursuant to DOR distributions and the constitutional gas tax sharing. SECTION 3. ANNUAL AMOUNT. The parties agree that MONROE COUNTY shall pay annually to MARATHON from the gas tax proceeds that the COUNTY receives from the Department of Revenue pursuant to the 5/20/09 ILA the sum of NINETY-FOUR THOUSAND NINE HUNDRED EIGHTY-SEVEN DOLLARS ($94,987). y SECTION 4. ADJUSTMENT No adjustment to the distributions specified in Section 3 above shall be made except in a written E document executed by all parties affected by the adjustment. SECTION 5. PAYMENT. A. MONROE COUNTY shall make distributions to MARATHON of one-fourth of the agreed c amount in 4 quarterly payments per year, commencing with the quarter commencing October 1, 2009. 2 B. The municipality shall maintain adequate fiscal control and fund accounting procedures that comply with generally accepted government accounting principles in order to assure that the funds are spent for the purposes permitted by state statute. The municipality shall submit to a copy of the municipality's annual audit report within sixty (60) days after the audit report is issued. Any funds transferred by the COUNTY to the municipality under this agreement and which are determined by the County Clerk, an auditor employed by the COUNTY or employed by the State to have been spent for a purpose not permissible under state law must be paid back to the COUNTY with interest c calculated pursuant to S. 55.03(1), FS, from the date of any report that the funds were spent for an impermissible purpose. SECTION 6. TERMINATION. This Agreement may be terminated prior to the September 30, 2015, daze upon agreement in writing by both parties; or, in the event that the municipality fails to LO provide adequate documentation of assurances as required in Section 5.B. of this Agreement, the COUNTY may terminate upon providing at least thirty days written notice to the municipality and an a opportunity to cure. SECTION 7. ASSIGNMENT. No Party may assign this Agreement or assign or subcontract any of its obligations under this Agreement without the approval of the governing boards of the other Parties. All the obligations of this Agreement will extend to and bind the legal representatives, successors and assigns of the all Parties. SECTION 8. SUBORDINATION. This Agreement is subordinate to the laws and regulations of the United States, and the State of Florida, whether in effect on commencement of this agreement or adopted after that date. SECTION 9. GOVERNING LAWS/VENUE. This Agreement is governed by the laws of the State of Florida and the United States. Venue for any dispute arising under this Agreement must be in Monroe County, Florida. In the event of any litigation, the prevailing party is entitled to a reasonable attorney's fee and costs. Supplement Gas Tax—Marathon 2 2 Packet Pg.2806 SECTION 10. NOTICES. Notices in this Agreement, unless otherwise specified, must be sent by certified mail to the following: COUNTY: MARATHON: _ County Administrator Roman Gastesi Mayor Mike Cinque 1100 Simonton Street 81990 Overseas Highway, 2nd Floor Key West, FL 33040 Marathon, FL 33050 & M County Attorney Suzanne Hutton & P. O. Box 1026 City Attorney Jimmy Morales Key West, FL 33041 150 W. Flagler Street, Suite 2200 Miami, FL 33130 SECTION 11. FULL UNDERSTANDING. This Agreement is the parties' final mutual understanding regarding the subject matter hereof. It replaces any earlier agreements or understandings, whether written or oral. This Agreement cannot be modified or replaced except by �- another written and signed agreement. 0 SECTION 12. EXECUTION IN COUNTERPARTS. This Agreement may be executed in any E N number of counterparts, each of which shall be regarded as an original, all of which taken together shall constitute one and the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. SECTION 13. EFFECTIVE DATE c This cal Agreement will take effect on October 1, 2009. WHEREOF, each party has caused this Agreement to be executed by its duly ' ° o tative. BOARD OF COUNTY COMMISSIONERS ''•;. 3 Y L.KOLHAGE,CLERK OF MO ROE COUNTY,FLORIDA AM _ ,.{-.� LO By By. 414 eputy Clerk Mayor/Chairman (SEAL) MARATHON A B cr.1 al I By: _ Mayor z © r• -,: 1- CV s:4,�. .. .�,��._> �i0NR0E COUNTY ATTORNEY t11 Zr APP CD AS TO ...i a+ <�'CD CA E ANNE A. ON � c-)UNJTYZY Supplement Gas Tax—Marathon 3 3 Packet Pg.2807 e( EXHIBIT A x POW 0 Total Proposed Proposed Proposed Municipality Current Constitutional 3 pennies Total $ +I- E Unin. County 3,450,778 491,466 659,438 4,601,682 1,150,%4 W M r aon 560,832 (287,099) 192,112 465,845 (94,"7) 1 448,845 (154,345) 132,109 426,609 (22,236) MY col m Omdt 105,214 (38,149) 15,837 82,902 (22,312) y L"ton 45,406 (11,873) 3,825 37,358 (8,048) Key West 1,223,944 0 455,129 1,679,073 455,129 Total 5,835,019 0 1,458,450 7,293,469 1,458,450 0 LO Packet Pg.2808 336.025. County transportation system; levy of local option Baal..., FL ST§336.025 CD KeyCite Yellow Flag-Negative Treatment Proposed Legislation ') (/j West's Florida Statutes Annotated Title XXVI.Public Transportation(Chapters 33 -39) Chapter 336.County Road System(Refs&Annos) c West's F.S.A.§336.025 336.025.County transportation system;levy of local option fuel tax on motor fuel and diesel fuel Effective: May 25,2017 Currentness (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) E 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. Any tax levied pursuant to this paragraph may be extended on a majority vote of the governing body of the county. A 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 0 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. 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. 2809 336.02 . County transportation system; levy of local option Baal..., FL ST§336.025 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 C 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 v) x 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 for principal and interest as required under the covenants of any bond resolution outstanding on the date of establishment of the new interlocal agreement. c 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 E 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 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. r- 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) 2 (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 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 M the tax according to the following formula,which shall be revised on July 1 of each year: Two-thirds of the amount deducted 0 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 U 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. 2810 336.025. County transportation system; levy of local option Baal..., FL ST§336.025 CD (b)The provisions of s. 206.43(7)shall apply to the incorrect reporting of the tax levied under this section. x M (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. C7 0 (3)The tax authorized pursuant to paragraph(1)(a)shall be levied using either of the following procedures: as (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, 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,any interlocal agreement agreed to under this subparagraph after the initial imposition of the tax, extension of the tax, or change in the tax rate authorized in this section shall under no circumstances E 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 X 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 2. If an interlocal agreement has not been executed pursuant to subparagraph 1., the county may, prior to June 10, adopt a c 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 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. 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. E �,q ,; Packet Pg. 2811 336.025. County transportation system; levy of local option fuel..., FL ST§336.025 (4)(a)If the tax authorized pursuant to paragraph(1)(a)is levied under the circumstances of subparagraph(3)(a)2.or paragraph CD C (3)(b), the proceeds of the tax shall be distributed among the county government and eligible municipalities based on the transportation expenditures of each for the immediately preceding 5 fiscal years,as a proportion of the total of such expenditures U) for the county and all municipalities within the county.After the initial levy of a taxbeing distributed pursuant to the provisions of X 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 0 of bonds outstanding on July 1, 1986, which are backed by taxes authorized in paragraph(1)(a), and the amounts distributed 0 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 E date of the recalculation. m (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: 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 c r- 2.Determined by the local act incorporating the municipality. c x 2 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 c as required under the covenants of any bond resolution outstanding on the date of the redistribution. 0 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 0 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. 2 with distribution proportions established by such agreement or pursuant to subsection(4), if applicable. A decision to rescind 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. (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 11 and VI of N 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. �. �,q ,; Packet Pg. 2812 336.025. County transportation system; levy of local option Baal..., FL ST§336.025 (7)For the purposes of this section, "transportation expenditures" means expenditures by the local government from local or CD C state shared revenue sources,excluding expenditures of bond proceeds,for the following programs: x M (a)Public transportation operations and maintenance. 0 (b)Roadway and right-of-way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment. m (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 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 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 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 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 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 CD county at the rate of 6 cents per net gallon. �,q ,; Packet Pg. 2813 336.025. County transportation system; levy of local option fuel..., FL ST§336.025 Credits CD 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. 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; U) 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, x 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; y 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. 0 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 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 Document0t'hora on Reuter,, o claini to ors7aa€yc!t ,5,Cro, rnmeni\.orks, 0 E C 0 X 0 U 0 0 0 U LO N M M U �,q ,; Packet Pg. 2814 206.41.State taxes imposed on motor fuel, FL ST§206.41 West's Florida Statutes Annotated 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 2o6.41.State taxes imposed on motor fuel Effective:January 1,2o18 Currentness (1)The following taxes are imposed on motor fuel under the circumstances described in subsection(6): (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 0 1885, as amended, and continued by s. 9(c), Art. XII of the 1968 State Constitution, as amended,which is therein referred to m as the"second gas tax,"and which is hereby designated the"constitutional fuel tax." (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 (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 c purposes described in s. 206.605. r- (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 0. "ninth-cent fuel tax."This tax shall be levied and used as provided in s. 336.021. x 2 (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 be designated as the"local option fuel tax."This tax shall be levied and used as provided in s.336.025. NOTE:The County imposed s out otthe 11 Cents,which is shared with the r Cities per the ILAs. CD (f)1. An additional tax designated as the State Comprehensive Enhanced Transportation System Tax is imposed on each net gallon of motor fuel in each county.This tax shall be levied and used as provided in s. 206.608. U 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 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 period ending September 30, 1990,and rounded to the nearest tenth of a cent. i,q ,; Packet Pg. 2815 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. (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 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. 2.The department is authorized to adopt rules and adopt such forms as may be necessary for the administration of this paragraph. x 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. c 0 (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 r- expenses incident to inspecting,testing,and analyzing motor fuel in this state. All moneys collected pursuant to this paragraph E shall be deposited into the State Treasury. Such moneys shall be distributed monthly into the General Inspection Trust Fund. m (2)Revenues from these taxes become state funds at the time of collection by the terminal supplier,importer,or wholesaler,who 0 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 E chapter,the term"first sale" or"first removal' shall be the net amount of motor fuel pumped from the loading rack. The term 0 "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. 0 The tax on motor fuel first imported into this state by a licensed terminal supplier storing such fuel in a terminal facility shall be E 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. X (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 and contained in the fuel tanks of a new and untitled motor vehicle shall be exempt from the taxes imposed by this part. "Fuel N tanks" shall mean the reservoir or receptacle attached to the motor vehicle by the manufacturer as the container for fuel used r- to propel the vehicle. E (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 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. (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, 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. 2816 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 this paragraph may operate outside its limits when such operation is found necessary to adequately and efficiently provide mass 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. (c) 1.Any person who uses any motor fuel for agricultural,aquacultural,commercial fishing,or commercial aviation purposes j 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 C of such tax. x M 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 fuel is used in any vehicle or equipment driven or operated upon the public highways of this state. This restriction does not c apply to the movement of a farm vehicle,farm equipment, citrus harvesting equipment, or citrus fruit loaders between farms. The transporting of bees by water and the operating of equipment used in the apiary of a beekeeper shall be also deemed an agricultural purpose. 3.For the purposes of this paragraph,"commercial fishing and aquacultural purposes"means motor fuel used in the operation 6 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 0 driven or operated upon the highways of this state; however, the term may in no way be construed to include fuel used for E sport or pleasure fishing. C 0 4.For the purposes of this paragraph,"commercial aviation purposes"means motor fuel used in the operation of aviation ground 0. 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. (d)The portion of the tax imposed by paragraph(1)(g)which results from the collection of such taxes paid by a municipality U) 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 municipality or county for the construction, reconstruction, and maintenance of roads and streets within the municipality or N county. A municipality or county,when licensed as a local government user, shall be entitled to take a credit on the monthly ;j C diesel fuel tax return not to exceed the tax imposed under paragraphs (1)(b) and(g) on those gallons which would otherwise am be eligible for refund. (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 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 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. �,q ,; Packet Pg. 2817 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 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 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 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 during the current calendar year,and must furnish the department such other information as the department requests. CD 2. No person may in any event be allowed a refund unless he or she has filed the application provided for in subparagraph 1. x with the department. A permit shall be effective for the year issued by the department and shall be continuous from year to 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 year,he or she must apply for a new permit. 0 C m 3. If an applicant for a refund permit has violated any provision of this subsection or any regulation pursuant hereto; or has .E been convicted of bribery,theft, or false swearing within the period of 5 years preceding the application; or if the department C has evidence of the financial irresponsibility of the applicant,the department may require the applicant to execute a corporate E e( surety bond of$1,000 to be approved by the department, conditioned upon the payment of all taxes, penalties, and fines for which such applicant may become liable. c c (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 C such motor fuel or diesel fuel shall make out a sales invoice,which shall contain the following information: c 0 0. a. The name,post office address,and residence address of the purchaser. x b. The number of gallons purchased. c. The date on which the purchase was made. cv d. The price paid for the motor fuel or diesel fuel. ai 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. 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. �,q ,; Packet Pg. 2818 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 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 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. 3. No person may execute a sales invoice, as described in subparagraph 1., except a terminal supplier, importer, exporter, wholesaler,reseller,or retail dealer. mD 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), a detailed schedule of individual purchase transactions including names, addresses,Department of Environmental Protection U) x storage tank facility identification number of the station, date of purchase, invoice number, and number of gallons purchased may be provided the department by the permitted refund applicant in lieu of the original invoices. C7 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 by private contractors shall be based on an estimate of taxes paid. The estimate shall be determined E 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 E e( school district to provide information relevant to this determination. m 0 (c) 1. No refund may be authorized unless a sworn application therefor containing such information as the department may 0 determine is filed with the department not later than the last day of the month following the quarter for which the refund is E claimed.However,when a justified excuse for late filing is presented to the department and the last preceding claim was filed c on time,the deadline for filing may be extended an additional month. No refund will be authorized unless the amount due is y for$5 or more for any refund period and unless application is made upon forms prescribed by the department. 0 2. Claims made for refunds provided pursuant to subsection(4)shall be paid quarterly. X (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 refund. N (e)1. Each terminal supplier, importer, blender, exporter, or wholesaler shall, in accordance with the requirements of the 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 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 not acknowledge or assist in the preparation of any false or fraudulent claim for tax refund. Any terminal supplier, importer, blender, exporter, or wholesaler, or his or her agent or employee, that has knowledge or should have had knowledge that a 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. �,q ,; Packet Pg. 2819 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 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. 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 the period specified in s. 215.26(2)has elapsed. e( CD 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. U) x (f)Agents of the department are authorized to go upon the premises of any permitholder or terminal supplier,importer,blender, um 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 the occupant or authority from a court of competent jurisdiction. C E (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 plus a penalty of 25 percent. c c C (h)No person shall: c 0 1. Knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of 0. any taxes under this section; x 2.Fraudulently obtain a refund of such taxes; 3.Knowingly aid or assist in making any such false or fraudulent statement or claim;or t D N 4.Buy motor fuel or diesel fuel to be used for any purpose other than as provided in subsection(4). U (i)The refund permit of any person who violates any provision of this subsection shall be revoked by the department and may 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. 0)The department shall prescribe a permit form which shall be used to secure refunds under this subsection. (6)Unless otherwise provided for by this chapter,the taxes specified in subsection(1)are imposed on all of the following: �,q ,; Packet Pg. 2820 206.41.State taxes imposed on motor fuel, FL ST§206.41 (a)The removal of motor fuel in this state from a terminal if the motor fuel is removed at the rack. (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 supplier;or 2. The removal is at the refinery rack CD (c)The entry of motor fuel into this state for sale,consumption,use,or warehousing if either of the following applies: X 1. The entry is by bulk transfer and the enterer is not licensed as a terminal supplier or importer;or c 2. The entry is not by bulk transfer. -� (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 c (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 0 gallons of previously taxed motor fuel used to produce the blended motor fuel. 0 0. Credits N Laws 1931, Ex.Sess., c. 15659, § 1; Comp.Gen.Laws Supp.1936, § 1167(16); Laws 1937, c. 18298, § 1; Comp.Gen.Laws X 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 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; CD 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; N 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, 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) 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 End salt`Document 2020't'horison Fig uteri.Ao clairni to ori,glin c!t .S.Ceo rnmr nt r.or€pus. �,q ,; Packet Pg. 2821 i P.6.g 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 i 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 REVEAL OF ALL ORDINANCES W 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 c 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 WHEREAS, current gas tax expenditures cover Maintenance, Engineering, Street Lights and Traffic Signal, distribution to municipalities, 7-year plan and cost allocation; N 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 E 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.2822 i P.6.g 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 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; 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 WHEREAS,unless a revenue source additional to the existing local option fuel tax can c be secured,the current level of services will have to be reduced and the delay for needed road 0) restorations and reconstructions and necessary revitalization of bridges will continue;now therefore BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS FOR MONROE COUNTY, FLORIDA that: 0 SECTION 1. Section 2-315, Monroe County Code shall be amended to read: c 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 sold in Monroe County, including the municipalities therein, and taxed under the provisions of part I or part II of chapter 206, Florida Statutes. 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. (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.2823 i P.6.g 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. (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) 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. c (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 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. section 336.025(b). N 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.2824 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. 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 Ordinance shall be included and incorporated in the Code of Ordinances of the County of Monroe, Florida, as an addition or amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the code. X 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. o PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, E Florida, at a regular meeting of said Board held on the 20t'day of May, 2009. MayorGeorge Neugent Yes Mayor Pro Tem Sylvia Murphy Yes o __..Commissioner Kim Wigington Yes issioner Heather Carruthers Yes ssioner Mario Di Gennaro No l81 2 n BOARD OF COUNTY COMMISSIONERS t. 11(L.KOLHAGE, Clerk OF MO'PIROE COUNTY, FLORIDA Dep Clerk Mayor/Chairperson cc C%j w c LLJ M!ONROE COUNTY ATTORNEY AP VED AS TO OF Ch tL CV SU ANNE A. H TTON W L`,i ' CCU JT T� c , Cn Five Cent Gas Tax Ordinance 2009 w/o edits 5/26/09 KP 4 Packet Pg. 2825 MONROE COUNTY COURTHOUSE BRANCH OFFICE: C4UNTy 500 WHITEHEAD STREET,SUITE 101 �t co PLANTATION KEY KEY WEST,FLORIDA 33040 �J M curd E, G�� 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 R.A. Gray Building 500 S Bronough Street O Tallahassee FL 32399-0250 Via Certified Mail 7005 1160 0000 38412129 E Dear Ms. Cloud, c Enclosed are certified copies of the following Ordinances: Ordinance No. 012-2009 to strengthen "Whistleblpwer" protection policies for County employees. Ordinance No. 013-2009 amending Section 22-100(b) of the Monroe County Code to provide a $225 fee for business not otherwise taxed under the provision related to business tax. Ordinance No. 015-2009 to impose a ninth-cent local option motor and special fuel ("gas") tax. N Ordinance No. 016-2009 to impose a three-cent local option motor fuel ("gas")tax. These Ordinances were adopted by the Monroe County Board of County Commissioners at a Regular Meeting, held in formal session, on May 20, 2009. Please file for record. Should you have any questions please feel free to contact me at (305) 295-3130. Danny L. Kolhage Clerk of the Circuit Court and ex officio Clerk to the Board of County Commissioners by: Pamela G. Hancock, D.C. cc: Via E-Mail to the following: Municipal Code Corporation County Administrator 012-2009 OMB 015-2009&016-2009 County Attorney Tax Collector 013-2009 Finance 015-2009&016-2009 BOCC File Packet Pg. 2826 P.6.g FL0RIDA KEVS�� NANCE$IINCGN$t$--. TENT HERL1i i* PROVUHNGFOR94. Published Twice Weekly TH PoiRa O . ' E MONROE Cou�i- ' CODE OF ORDt- Marathon, Monroe County, Florida NANCE�1tF PRO"�INt�PRfh vtDiHa E DATE.' PROOF OF PUBLICATION Purstto$ection , 28s.b'tQ5 j lorida : Statutea.hWebiagivan' STATE OF FLORIDA that if a person decided to COUNTY O F M O N RO E appeal any acision rnadet y,#W8oardwith Before the undersigned authority person- respeoto any matter ; ally appeared WAYNE MARKHAM who ons redatsunhhaar- g rhee8ngs;ba4ili M oath, says that he is PUBLISHER of the 11 ofthepro- ar d1h6t,for FLORIDA KEYS KEYNOTER, a twice i —_ i i y weekly newspaper published in Marathon, No.8698ensurethataver- in Monroe Count Florida: that the rtecoraoftnepro-, Y NOTJCE OF ings-is made,which attached copy of advertisement was C01i A71(;l4 . Spud , ttietesti- c published in said newspaper in the issues `an` ' upon C N+ the dal is to 6e of: (date(s) of publication) OF TY oR mj, E (^ ERE . m P. Affiant further says that the said FLORIDA at o ' ' the County Admfinis- olort- KEYS KEYNOTER is a newspaper published Mur yE.Netson 4M)?42- Came tend ,' `Mwreenthe hours 48:30 at Marathon, in said Monroe County, c �, >sr.m.-5,000m.,nolater Florida, and that the said newspaper has 10 h 2-w 4110" _ heretofore been continuously published in " ! twthe scheduled meet- ►f a fig: y+€rwM ng or said Monroe County, Florida, twice each 60ii. the Voice**m9rilid call � week (on Wednesday and Saturday) and '71V. mirtsi�ers of a� has been entered as a second class mail " Dated at Key west, matter at the post office in Marathon, in ? larrda,n,isl5thdayof Monroe Count Florida for a Apni,2t�9. Y, period of araNnance. ' one year next DAi L,K6LHAGE, y preceding the first AN ORDINANCE MA- Cleric oFtheCircuit urti CD publication of the attached copy of PosawAmm. andexoofeOerkofthe N advertisement. The affiant further says t=ocALOPTtoN ti rn- cs ' .TAX,AS ftftbneirs M Monroe � that he has neither paid nor promised any AUTNQiAL"BYI�s. Courlty,Fto>.ida person, firm, or corporation any discount, 206•41(1)(0)'AND 021,UPON SUCH PubiishApA25,2Ow rebate, commission or refund for the L SALES Ifi!Att,,L OF Florida Keys Keynoter purpose of securing this advertisement for Ci TC UNTY,'1N publication in the said newspaper(s) and PAU that The Florida Keys Keynoter is in full UN- It' compliance with Chapter 50 of the Florida State Statutes on Legal and Official TH9 Advertisements. ._ rn q- --c o T AND , . C:) (" R THE Sworn to a d su s ibed before me �:P1It�tiCfbi st this -7 y o 2009 � (SEAL) sPEt I PO ATKi✓� -:� �3 tYt s" FOR rr EVERLY TRAEI' `"R PROYILI!lNGi� Notary t 4VI MYCOMMISSION#',;','i;; "+ EXPIRES:Apr. .� msa FWda Notary s Packet Pg.2827 Page 1 Pam Hancock From: <ords@municode.com> To: <phan cock@ mon roe-clerk.com> Sent: Tuesday, June 02, 2009 10:32 AM 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 Monroe County, FL Code of Ordinances - 2008(14298) Supplement 2 Recorded: 412312009 3:07:24 PM _ We have received the following material through Hard CopylElectronic. 0 ! < TR> O Document Adoption Ordinance No. 009-2009 4/15/2009 Ordinance No. 010-2009 4/15/2009 Ordinance No. 011-2009 4/15/2009 r� Ordinance No. 012-2009 5/20/2009 Ordinance No. 013-2009 5/20/2009 Ordinance No. 015-2009 5/20/2009 Ordinance No. 016-2009 5/20/2009 ***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 0 submitted. Please contact us if you have questions. . 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 u how - email Info@municode..com. . Upd)lte the irllernet versionof your Code more often than a printed supp ement . v e 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. 2828 Page 2 o info@mccinnov.a-.tions.com or visit M-C.Q. . Bli lin it o dow. ? 'We canprovide invoice nd statement printin and proc�s mc�utility bills and tax ls. or more inTormation email us ar info@mccadvantage_com. . Need a better way to manage your Contracts? Visit MCCi's website to learn more about automating your contract management processes. cocci . 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: htto://www..m_unicode com/about/broch_ure pdf M _ II X i 0 0 i c I cv I I Packet Pg. 2829 ' CO CU N a: 6 a cu _ • m • + w a Er r � is • . � • s • 111 Ell I, ru • ` 3 -'. ter) m Postage $ r�. t^.wrti#ied Fee Pos In ( Return Receipt Fee He a Q (tndorseft1e1-►t Required) oop Restrit FL .J7 (Endorsement equlred) O Total Postage & Fees M ragra Ln d sent To AdminiStra lVe _ - ----MI. -------------- r'- s&wj' , AN B r o n o t r e ---------- orPo SOXQ- pUth g=�'2�f} - �torida_ ----------------- ----------- AIL zrPah as s e o • : � � � � ' CU co a: 6 a m a 1!Bw u0 81gBj!eAe IOU sl U01 B SDdd PUB SOdbf 0; paSseippe Ui 1[Janr a oIssa33B jaujajuj 41€�bu, ue aul.�eu� uaun� �r ;uasa�d � iaaaa are !e es ; t. w pup a6e#sod 44!m Ioget x!ije pue oe a 1Nb1i 4dWl 3!eVV par#!ijao awl uo jew#sod e y # P `papaau ;ou s! #diaoaj .!fie eye Iuasajd aseali 'paj!sap s!IId!aoa °a� °a aoro sod ay# #e a10 p .#.� o ey# uo Mjew#sod a 11 aUl 44M aoa!dtew ay, 41ew jo Mj 'nan>>aO pajo,i jSey" #uawasjopujo aessajp ato aye aspVE � apy# o1 p813111saj eq Ae 1 j0gjnu s,eassajppe[ n�ap # uor1lppe ue jod s! #draoaj 11eW'pai�!1aeo ino- ua �aeu sod 'Peimbei jo# jenrenn aa} a anraoaj o ®SH w a 'id!aoaj ujnlej aleo!Idnp e 1 '„pa sanbad }draoad wn�ad„ aoa!dpw as,1p� ayl janoo 01 afielsod atgeo!!dde p�u3 •aa# uinled a y°eDe pue eia!dwoo asee d UB 9131 a i9gj of (L L9C a jO #o #void ap!nojd 01 pa#senbei a S) �d!aoad q �ew�c�iaaa� urnja� a }aa !a}qo 01 ,k18A1lap •I!ew pajals!fia jo # � °!#!ppe ue jod � 3�� •� 4v"ti ice!#!�a� y1!M 03f�l/lO�td S1�3�b1�3110o ald `satgenten •1!ew teuorleua91u! 10 sseto Sue 1o; atge gene o�1 pey 1SNl ON d .ray utteyV sse10-#sj! 1. � u s! 1!ew pai#��a� ■ d y#!nn pau!gwoo eq kINQ Aew F!ew par#! a ajapuwa #j sjea� onn#jo# ao!n�a aso a � da ��ueMvdwl S 1 � d yl q # � tian!!ap#o pjooaj y � aoa!dI!ew jno� jo# ja!#!luap! enb!un b ■ zouu, Jane 2002 (reverse) ;d!aoaa fiu!I!ew y W :SBPIAOJd IM Pit ll YT STATE OF FLORIDA -�� COUNTY OF MONROE Cooke Communications,LLC Florida Keys Marsha F. 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 Office....305-292-7777 that the attached copy of advertisement, being a legal notice in the matter of Extension........x219 Fax.......305-295-8025 len a lst&keys news.com INTERNET PUBLISHING keywest.com was published in said newspaper in the issue(s) of keysnews.com 0 floridakeys.com key-west.com � Web Design Services 0Z ire, NEWSPAPERS Affiant further says that the Key West Citizen is a newspaper published i 03 The Citizen Key West, in said Monroe County, Florida and that the said newspaper ha Southernmost Flyer heretofore been continuously published in said Monroe County, Florida ever Solares Hill ty, 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 Count Florida, for period of 1 year next preceding th Islamorada Free Press y� p y p g Key Largo Free Press first publication of the attached copy of advertisement; and affiant further say mu MARKETING SERVICES that he has neither paid nor promised any person, firm or corporation an; Commercial Printing discount, rebate, commission or refund for the purDQSe of securing thi Citizen Locals Card Direct Mail advertisement for publication in the said new e FLORIDA KEYS OFFICES Printing/Main Facility > 3420 Northside Drive Key West, FL , 33040-1800 Signature of Affiant Tel 305-292-7777 Fax 305-294-0768 r citizentu,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) 33050-3342 Tel 305-743-8766 Fax 30 nna,ke sne Expires: September 15 2009 Not Seal marathonnkevsnews com � Notary Upper Keys Office .: 91731 Overseas Hwy Tavernier,FL 33070 Tel 305-853-7277 Fax 305-853-0556 freepress@floridakeys.com Personally Known 'x �"_'P11RM70fV4 Identification Type of Identification Produced _ Packet Pg. 2832 OF cfw . i�R ' NCE wWN tt• 1W . that on ry ii l�s , wr ��_ � 0 t8 Baird of iaurft Com _ of Mort County,Florida,intends ,%x to ilia rt of t h a r tbwing u�Y ofd° ,nee: 4 2;�v "�► C") v, ANOR FOR lw 1 T 81X CANT N� FUEL FOR 7 EIX 1- o l ADA ASSISTANCE: if you are a �- Person►wh a d$sbft oft nesds 0 Ffi 1 special scoo madaekns in order MO to particglate in this P9, THEE please c6FWW the County Ad►min- _ FOR istratoes, G> e,,o phoning (805) � qEA Es > fR 292 4Mtt . the fours of OF 8:30"a m 5i:t t?p m_,no dater than c' 2 working days prior to the ached- F uteri if you are hearing or woos oali > PR+OSO, Dated , °W Figrida, this THE PRO�;� Y° � 15th day,of April, SPENT FOR NSftT RANA�lEXR~ ►tN fINY LAWAGE, t M iE C( G the Gi bourt cto � PL !E CtF t"NE tC VOVENUE_ and eDrJOL FOR 00N06 WH E Clerk1of dr'Board of t�onnty E FOR Commis$iaters•of 116 NCAi `i�t., Monroe ` ugty 1�lbtida p%SM FOR April,26,�09 'a FOR � OF .� I� ��PRdYtNG a � P t tc Section 2�6:0105, F Statutes, notice is given that if a pp Wn decided to appeal '6rs dec do matte by then Board with T0%)act..to any matter consid- ersd at such hearings or meetings, he will need a record of the Pro- ceedings, and that, .for such pur- pose, he may need to ensure that a verbatim record of the;proceed- ings is'made, which record in- cludes the twetrrtorni and upon ~ the is to be based. ' Packet Pg. 2833 P.6.g The Reporter . . . P.O. Box 1197 - Tavernier, Florida 33070-1 1 97 AMOTtSRFuEL (305)852-3216 Fax:(305)852-0199 336-0 r�PROOF OF OF PUBLICATION """r"% t Wi A STATE OF FLORIDA s " COUNTY OF MONROE TaM � Before the undersigned authority personallyp appeared DAVID HAWKINS who on oath, says that he is EDITOR of THE REPORTER, a weekly T X - "E newspaper entitled to publish legal advertising PA published at Tavernier, Monroe County, Florida: P }E that the attached co as � Y LEGAL NOTICE in said newspaper per n the issue April 24, 2009 c > Affiant further says that THE REPORTER is a0as newspaper E published at Tavernier, in said Monroe County, Florida, and that the said P brttD ' �ciiR T$` newspaper has heretofore been continuously published in the said Monroe County, Florida, W 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 c a period of one year next preceding the first publication of the attached co � c advertisement; and affiant further says that she c ` has neither paid nor promised an firm `Qt= T or corporation an y � person, y discount, rebate, Pursue►.tioseelon commission or refund for the purpose of 2�0105,Florida securing this advertisement for publication in ' ' th the said newspaper and that The Reporter is in ��_.«, full compliance with Chapter 50 of the Florida ; ' ' �' raspeG2tc�a State Statutes on Legal and Official � red,at - Advertisements. : .ingot read a recordofthe ` Giiturai center,1 avMeas HWPOw y,t 6e I ;# ri Marker ibi-5,Keyiargo, r►e�dto yam. Monroe county,Floma, batim record of the pro- Sworn to and subscribed before me 24lad day of of recewd tssuh April, 2009. eta, **W Not o� �' beinthis wee At) vcd 6*ftPa *d caw J. Det*dv*xeyVVWjk , Packet Pg.2834 P.6.g 0 c 0 c ct: r9 t! 7 .. VC Qti d F--: W t __ flC -" i-- L.J c,:._J © LLJ LL- caw Packet Pg.2835 P.6.g ok� . o WE FLORIDA DEPARTMENT 0 STATE CHARLIE CRIST STATE LIBRARY AND ARCHIVES OF FLORIDA KURT S. BROWNING Governor Secretary of State June 4, 2009 x Honorable Danny L. Kolhage Clerk of Circuit Cc-aft- - 0 Monroe County 500 Whitehead Street, Suite 101 a Key West, Florida 33040 Attention: Pamela G. Hancock, Deputy Clerk c I� Dear Mr. Kolhage: c 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, 015-2009 and 016-2009, which were filed in this office on June 2, 2009. Sincerely, � cV 0 Liz Cloud Program Administrator -n > F �ZC � M LC/srd - o i77,r� DIRECTOR'S OFFICE. G'T �• rn R.A.Gray Building • 500 South Bronough Street •Tallahassee,Florida 32399-0250 C 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 LEGISLATIVE LIBRARY SERVICE RECORDS MANAGEMENT SERVICES ADMINISTRATIVE 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.2836 COMPLETE • P.6.g ■ 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. B. Received by(Printed Name) C. Date of Delivery ■ Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: D. Is deli address different from STATE item 1? O Yes If YES,, i WTY`0Fs C No Program Administrator JUN 0 2 2009 Administrative Code and Weekly R.A. Gray Building 500 South Bronough Street 3. ice Type allahassee, Florida 32399-0250 1CertifiedMail ❑Express Mail ❑Registered ❑Return Receipt for Merchandise ❑Insured Mail ❑C.O.D. ©►•.�r'n ,ti ,�5 °t 2. o t j a!$� a!b 4. Restricted Delivery?(Extra Fee) ❑Yes rc 2. Article Number 7 0 0 5 116 0 0000 3841 212 9 (Transfer from service label) rc PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1540in ; _. O O O C O C r9 cv r C rc C rc Packet Pg. 2837 P.6.h �G,�S G4uR4$fp•, Kevin pA a Clerk of the Circuit Court& Comptroller— MOnr0e County Florida "R0a Ga.N September 30, 2019 Department of State Administrative Cade & Register 500 S. Bronough Street Tallahassee, FL. 32399-0250 To Whom It May Concern, 0 Attached is an electronic copy of Ordinance No. 033-2 1.9 of the Board of County � Commissioners of Monroe County, Florida, AN ORDINANCE OF THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS EXTENDING THE CURRENT SIX CENT MOTOR AND SPECIAL FUEL TAX PURSUANT TO SECTION 33E.025(1)(A), FLORIDA STATUTES; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ALL ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION INTO' THE MONROE COUNTY CODE OF ORDINANCES;AND PROVIDING FOR AN EFFECTIVE DATE. This Ordinance was adopted by the Monroe County Board of County Commissioners at a special meeting, held in formal session, on September 30, 2019. Should you have any questions, please feel free to contact me at (305) 2.92-3550. Respectfully Submitted, Kevin Madok, CPA, Clerk of the Circuit Court & Comptroller ex-officio to the Monroe County Board of County Commissioners by Sally M. Abrams, D.C. cc: Municode FDOR County Administrator 0 County Attorney OMB E BOCC File KEY WEST MARATHON PLANTATION KEY PKIRGTH BUILDING 500 Whitehead Street 3117 Overseas Highway 88820 Overseas Highway 50 High Point Road Key West„Florida 33040 Marathon,Florida 33050 Plantation Key, Florida 33070 Planta 305-294-4641 305-289-6027 305-852-7145 305-8 Packet Pg. 2838 P.6.h ORDINANCE NO. .�'' a 2019 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA EXTENDING THE CURRENT SIX CENT MOTOR AND SPECIAL FUEL TAX PURSUANT TO SECTION 336. 25(I)(a), FLORIDA STATUTES; PROVIDING FOR SEVE A ILITV; PROVIDING FOR EEEAL OF ALL ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION INTO THE ONROE COUNTY CODE OF ORDINANCES; AN r PROVIDING FOR AN EFFECTIVE DATE. 0 WHEREAS, Monroe County currently imposes a six-cent local option gas tax 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 23-230 et. secl.; and WHEREAS,Monroe County Board.of County Commissioners(BOCC)passed Ordinance < No. 16-1989 imposing the 6-cent tax, as codified in Monroe County Code Section 23-230, et. seq.; and WHEREAS, an additional three-cent local option fuel tax was imposed via Ordinance 015-2009 and 016-2009, which restated the 6-cent tax and that was intended to extend the: 6-cent r tax at that time, but a new 30-year elate was not specifically stated; and WHEREAS,EAS, the Florida Department of Revenue advised County officials on Friday September 28"' 2019. that they concluded that the authorization for the levy and collection of the � six-cent fuel tax in Ordinance 16-1989 expires in September 2019; and WHEREAS, the estimated revenue from the six-cent fuel tax is `b3.1 million per year; and x WHEREAS, the County has anticipated the continued collection of these funds as part of � its budget process; and cv WHEREAS, in order to continue collecting and disbursing the fuel tax, the County must extend the fuel tax before October 1 to be effective January 1 of the fallowing year in accordance with F.S. 336.025; and WHEREAS, passage of this {ordinance necessitates this special meeting being called and passage of this ordinance on an emergency basis pursuant to Section I25.66(3), Florida Statutes; and WHEREAS, On September 29, 2019, the County issued a press release notifying the public of the Monday September 30, 2019 special meeting at 3:00 p.m. in the Marathon Goverment Center. Notice of the meeting was posted to the County's website site and the County's social media outlets. Notification of the meeting was sent to all local media outlets and was announced on U.S. 1 radio news updates; and Page I of 3 Packet Pg. 2839 P.6.h WHEREAS, the other fuel taxes (ninth cent authorized by Section 206.41(l)(d), F.S. and the 3-cent additional tax authorized by F.S. 206.41(1)(e)levied by the BCC respectively in Ordinances 015-2009 and 016-2009 are not affected by this proposed Ordinance; W THEREFORE, E IT ORDAINED V THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA: SECTION : The Board finds that the expiration of the six-cent local option -as tax under the circumstances set forth in the whereas clauses above, which are hereby incorporated herein as findings of fact, constitutes an emergency and therefore waives the notice requirements of F.S. 125.66(2) by at least a four-fifths vote. SECTION 2: Section 23-230, Monroe County Cole shall be amended to read: 0 23-230 Imposed. Under the authority of Section 336.025(1)(a),F.S. effective September 1, 1989, and as extended September 30, 2019, there is hereby imposed a six-cent gas tax upon every gallon of 1140t017 and special fuel sold iti Monroe; County, including the municipalities thereiaa, and taxed under the provisions of F.S. ch 206, pt. I m (F.S. § 206.01 et seq.) or F.S. ch 206, pt. ll (F.S. § 206.85 et seq.). W x SECTION : Section 23- 32, Monroe County Code shall he amended to read: Sec. 23-232. - Effective period. 0 The tax levied in section 23-230 shall remain in effect for a period of 30 years from September 1, 2019 until August 31, 2049, sinless rescinded by the Board of County Commissioners. The tax c may be rescinded before August 31, 2049, only if the rescission shall in no circumstances materially or adversely affect the rights of the holders of bonds backed by the tax and outstanding on the date of rescission. SECTION . SINE A ILITY. 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 the remaining portions of this ordinance. if this ordinance or any provision thereof shall be held to be inapplicable X to any person, property or circumstances, such holding shall not affect its applicability to any other person, property or circumstances. r9 r9 SECTION ; 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 CODE OF ORDINANCES. The provisions of this ordinance 0 shall be included and incorporated in the Code of Ordinances of the County of Monroe, Florida, as an addition or amendment thereto, and shall be appropriately renumbered to conform to the: E uniform numbering systern. of the Code. SECTION : 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. Page 2 of 3 Packet Pg. 2840 P.6.h PASSED AND ADOPTED by the Beard of County Commissioners of Monroe County, Florida, at a special meeting of said Board held on the 30"' day of September, 2019. Mayor Sylvia Murphy Mayor Pro Tern Danny Kolha e Commissioner Michelle Coldirou Commissioner Heather Carruthers Commissioner David dice BOARD OF COUNTY COMMISSIONERS EVIN MADOK, Clerk OF MO OE COUNTY, FLORIDA F .� _ ., OA.A — tsar - _ �� Deouty Clerl{ for/ hairp rso1 { 0 x ,MONROE COUNTY ATTORNEY APPL� E As TO rc��M. - a. C;HRIST NE L,IMBERT-BARROWS ASSISTANT COUNTY ATTORNEY DATE: I I �� (��Y � r N r9 r9 Pageof Packet Pg. 2841