Item M07
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
TIME APPROXIMATE
Meeting Date: March 17, 2004
Division:
District 1
Bulk Item: Yes
No
Department: Commissioner Dixie M. Spehar
AGENDA ITEM WORDING:
Approval of a Resolution of the Board of County Commissioners of Monroe County, Florida (the
"County"); allocating to the Municipalities within the County a distribution of a percentage of the
constitutional fuel tax, allocating the distribution on a road mile formula; authorizing the allocation of
such funds to the Municipalities starting with fiscal year 2003-04; requiring that such funds be used by
the Municipalities to finance roadway maintenance and improvements; directing the County
Administrator to prepare an interlocal agreement between the County and Municipalities to implement
the allocation; and providing for an effective date.
ITEM BACKGROUND:
Pursuant to Article XII, Section 9(c)(5) of the Florida Constitution, and Sections 206.41 (1)(a),
206.47(7), and 336.023, Florida Statutes, a statewide tax on the sale of motor fuel (the "Constitutional
Fuel Tax") of two cents per gallon is levied.
PREVIOUS RELEVANT BOCC ACTION:
At its September 17, 2003 meeting, the County Commission expressed a desire to share a percentage of
the proceeds with the Municipalities subject to the County Attorney obtaining a favorable opinion from
the Florida Attorney General that use of the proceeds on municipal roadways was lawfully allowed on
January 21,2004. The Florida Attorney General issued Opinion No. 04-03 confirming the legality of
such usage.
CONTRACT/AGREEMENT CHANGES:
STAFF RECOMMENDATIONS:
TOTAL COST:
BUDGETED: Yes
No
COST TO COUNTY:
SOURCE OF FUNDS:
REVENUE PRODUCING: Yes
No
AMOUNTPERMONTH_ Year
APPROVED BY: County Atty _ OMB/Purchasing _ Risk Management _
DIVISION DIRECTOR APPROVAL: 1./;;~" n). ~.J::!fA)
. Commis oner Dixie M. Spehar
DOCUMENTATION:
Included
To Follow Not Required_
AGENDAITEM#~
DISPOSITION:
~ised 1/03
(
MAR-02-04 11,08 FROM,MONROE COUNTY ATTY OFFICE 10,3052823518
PACE 1/4
RESOLUTION NO. 2004
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA
(THE "COUNTY"); ALLOCATING TO THE
MUNICIPALITIES WITHIN THE COUNTY A
DISTRmUTlON OF A PERCENTAGE OF THE
CONSTlnrrIONAL FUEL TAX, ALLOCATING THE
DISTRmUTION ON A ROAD MILE FORMULA;
AUTHORIZING THE ALLOCATION OF SUCH FUNDS TO
THE MUNICIPALITIES STARTING WITH FISCAL YEAR
2003-04; REQUIRING THAT SUCH FUNDS BE USED BY
THE MUNICIPALITIES TO FINANCE ROADWAY
MAINTENANCE AND IMPROVEMENTS; DIRECTING
THE COUNTY MANAGER TO PREPARE AN
INTERLOCAL AGREEMENT BETWEEN THE COUNTY
AND TIlE MUNICIPALITIES TO IMPLEMENT THE
ALLOCATION; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, pursuant to Anicle XII, Section 9(c)(S) of the Florida Constitution, and
Sections 206.41(1)(a). 206.47(7). and 336.023, Florida Starutes. a statewide tax on the sale of
motor fucl (the "Constitutional Fuel Tax") of two cents per gallon is levied; and
WHEREAS. the County receives an alUluaJ allocation of this Constitutional Fuel Tax
from the state of approximately $2.5 million to be utilized for the "acquisition, construction
and maintenance of roads; and
WHEREAS. a ponion of this revenue is generated by the sale of motor fuel within
Islamorada, Village of Islands (the "Village"), the City of Marathon ("Marathon"). the City of
Layton ("Layton"). the City of Key Colony Beach ("Key Colony") and the City of Key West
("Key West") (collectively, the "Municipalities"); and
WHEREAS, the County currently expends 100% of this revenue on the construction
and maintenance of County Roads; and
D;\Constitutionat Gas 1'al/8C78D I.doe
MAR-02-04 11,08 FROM,MONROE COUNTY ATTV OFFICE 10,3052823518
PAGE
2/4
WHEREAS, although a substantial ponion of the revenue is generated in the
Municipalities and approximately 40% of all road miles in the County are municipal roadways,
100% of the revenue is expended on COWlty roadways; and
WHEREAS, the Municipalities and the County are required by Aorida Law to
implement stormwater improvements in order to meet state water quality concerns and funding
stormwater improvements for roadways is an authorized use of this revenue; and
WHEREAS, prior to the incorporations of both the Village and Marathon, except for
US Highway One, all of the roadways located in the Village or Marathon were County Roads;
and
WHEREAS, although the County, subsequent to the incorporations of Marathon and
the Village, transferred all of the County Roads (in both Marathon and the Village) to the
Municipalities, these roads, are utilized by all residents and visitors of the County; and
WHEREAS, both the Village and Mandlon have previously requested the Board of
County Conunissioners (the "BOCC") to allocate a fair share of this Constitutional Fuel Tax
back to the Municipalities for Village Roads which for Fiscal Year 2003-04; and
WHEREAS, at its September 17, 2003 meeting, the County Commission expressed a
desire to share a percentage of the proceeds with the Municipalities subject to the Coumy
Attorney Obtaining a favorable opinion from the Florida Attorney General that use of the
proceeds on municipal roadways was lawfully allowed; and
WHEREAS, on January 2], 2004. the Florida Attorney General issued Opinion No.
04-03 confirming the legality of such usage; and
Page 2 of 4
D:\CoDlltitutionaJ Gas TaNSC78Dl.doc
nM~-~~-~4 11.10 FROM.MONROE COUNTY ATTY OFFICE 10.3052923518
PAGE
3/4
WI;IEREA:S, the BOCC recognizes the fundamental fairness of sharing this countywide
generated revenue stream with all the Municipalities to improve roadways lhat are used by a11
residents of the County.
BE IT RESOLVED BY TIlE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, that:
Section 1. RedtaJs. The above recitals are true and correct and are
incorporated herein by this reference.
Section 2. Allocation 01 CODstitutional Fuel Tax. The County shall annually
allocate a percentage of the Constitutional Fuel Tax to the Municipalities starting with Fiscal
Year 2003-04 subject to the following conditions:
1. The percentage of the Constitutional Fuel Tax allocated to the
Municipalities shall be based upon the percentage of road miles located
within each municipality to the total road miles located within the entire
COWlty; and
2. The revenues allocated to the Municipalities shaH be expended by the
various MWlicipalities for mWlicipaJ roadway improvements and
maintenance as specified in Florida Statutes; and
3. The revenues shall be alJocated through an interlocal agreement between
the County and the Municipalities; and
4. The allocation shall be provided on an annual basis and the annual
allocation mUST be encumbered or appropriated by the Municipalities
during the fiscal year of the allocation;
5. The percentage of revenues allocated to the Municipalities shall adjust
each fiscal year based upon the total ConstitutiOnal Fuel Taxes received by
D:\Coustjlutional Gas Ta#8C78D1.doc
Page 3 of 4
_u -- ~-. "'.1'" FROM, MONROE COUNTY ATTY OFF J CE J 0, 30529235 I S
PAGE 4/4
the County and the actual road miles should either the COWlty or any of
the Municipalities' road miles percentages change; and
6.
The tenn of the InterJocal shaH continue as long as the Constitutional Fuel
Tax is colJected by the State.
Section 3.
AuthorizatioD of County Officials. The COWlty Manager is authorized to
negotiate an Interlocal Agreement With the Municipalities to retlect the tenns and conditions of
the allocations as specified in Section 2 above, and to adjust the Fiscal Year 2003-04 County
Road and Bridge FWld budget to reflect the initial first year allocation of the funds to the
Municipalities. The Interlocal Agreement shall be presented to the Board of County
Commissioners no later than April_. 2004.
Section 4.
Effective nate.
This resolution shan become effective immediately
upon its adoption by the Commission and execution by the Mayor and Clerk.
PASSED AND ADOPTED by rhe Board of County Commissioners of Monroe County,
Florida, at a meeting of said Board held on the _ day of , 2004,
Mayor Nelson
Mayor Pro Tern Rice
Commissioner Neugent
Commissioner McCoy
Commissioner Spehar
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
(SEAL)
Mayor/Chairperson
Attest:
Danny L. Kolhage, Clerk
MONROE COUNTY ATTORNEY
RO RAt
D:\ConSliwtional Gas Ta#8C78D I.doc
Page 4 of 4
Uar-16-2004 II :42
From-MONROE COUNTY ENGINERING
+3052954321
T-798 P.OOI/OIO F-I07
MEMORANDUM
TO:
James L. Roberts
County Administrator
David S. Ko?pel d.1 1(11
County EngIneer 'f/ (f
March 16, 2004
FROM:
DATE:
RE:
Gas Tax and
Transportation Impact Fees
Agenda Item M7
I have been asked to provide some additional information concerning gas tax and
transportation impact fees so as to answer the following questions. First, why is our Road
and Bridge Fund Balance declining? Second, can the County share any of the
transportation impact fees with the municipalities?
The reason why the Road and Bridge Fund is declining is simple. The yearly
expenditures are exceeding the yearly revenues. The fund balance is being used to offset
the deficit, hence the fund balance is decreasing. Two reasons are offered as to why
expenditures now exceed revenues. The first is that revenue is down. When the Village of
Islarnorada incorporated, they began receiving $294,500 per year in local option gas tax
revenue (plus a I-cent municipal fuel tax). And when the City of Marathon incorporated,
they began receiving $273,733 per year (plus a I-cent municipal fuel tax). This reduced
the County's gas tax funds by $568,233 per year. Additionally, we have noticed that
interest income on our fund balance has declined reducing revenues by approximately
$500,000 more per year since FY02.
The second reason why expenditures now exceed revenues is that expenditures have gone
up, significantly last year. A report prepared by the County Clerk's office shows the
projects associated with the expenditures resulting in a decrease in fund balance. Included
in this list is $969,000 for Islamorada, $956,000 for Marathon, and $1,220,000 for Flagler
Ave. in Key West.
;11,1
Mar-IG-2004 II :42
From-MONROE COUNTY ENGINERING
+3052954321
T-798 P.002/010 F-l07
The second item I was asked to comment on concerns transportation impact fees. These
funds may be utilized according to the conditions stated in See 9.5-491(i)(3)a, which are
as follows:
"The funds collected by reason oftbe establishment of the fair share
transponation fee shall be used solely for the purpose of acquisition~
expansion and development of the major road network system determined to
be needed to senre new development, including but not limited to:
(i) Planning, design and construction plan preparation;
(ii) Right-of-way acquisition;
(iii) Construction of new through lanes;
(iv) Construction of new turn lanes;
(v) Construction of new bridges;
(vi) Construction of new drainage facilities in conjunction with
roadway construction;
(vii) Purchase and installation of traffic signalization;
(viii) Construction of new curbs~ medians and shoulders;
(ix) Construction of new bicycle paths;
(x) Construction of new pedestrian pathways and sidewalks;
(xi) Installation of new landscaping in conjunction with any of
projects above.
Proceeds from each account shall be used exclusively for the
capital expansion of the county's major road net system in the
subdistrict from which the moneys have come, with the exception
that a portion of the funds from each district may be allocated to
projects outside of the subdistrict, on U.S. 1, Card Sound Road,
and C-905 in Key Largo, and the proceeds are used in a manner
consistent with the capital improvements plan of the
comprehensive plan,"
We have obtained a report provided by OMB which shows the current fund balance in
each subdistrict (subdistrict I is for the lower keys, 2 is for the middle keys, 3 is for the
upper keys). Also, tbere is a separate line for Marathon Road Impact Fees in the amount
of$121,332. This amount matches the amount in the Memorandum of Understanding
between the City of Marathon and Monroe County approved on May 16,2001. In
researching my files I fmd a letter from Commissioner Williams stating how this number
was generated. It is based on the funds generated in Marathon over the course of the six
years prior to incorporating minus that amount of impact fees expended within the City.
Mar-16-2004 11:42
From-MONROE COUNTY ENGINERING
+3052954321
T-798 P.003/010 F-107
AlsOt we have researched the amount of transportation impact fees given to the Village of
Islamorada. According to the Interlocal Agreement dated November 12, 1998, the County
will pay $680,000 in roadway impact fees collected within the Village Area. This amount
is consistent with the Village's request of40% of the fund balance (at that time $1.7
million), and the County's proposed plan to spend approximately $690,000 of impact fees
within the Village limits.
Therefore, it appears that both Marnthon and Islamorada are getting the impact fees they
are entitled to. I will have to defer to the County Attorney's office to see if the cities can
legally get any more.
Attached to this memo is the fOllowing:
1. Summary of Fund Balance - Fund 102 Roads and Bridges spreadsheet
2. List of projects from County Clerks office showing why the Road and Bridge Fund is
decreasing
3. Transporration Impact Fee Fund Balance report
4. Prior memo to Mayor and COlUlty Commissioners dated March 2, 2004 concerning
agenda item M7 with spreadsheet of Fund 102 attached.
I will be at the BOCC meeting to make a presentation andlor answer questions if
necessary. Thanks.
DSK/jI
TransImpactFeesJamesRoberrs.DOC
Cc: All County Commissioners
Danny Kolhage
~ichard Collins
Dent Pierce
Mar-IB-2004 11 :42
FrurKlNROE COlllTY ENGINERING
+3052954321 T-798 P. 004/01 0 H07
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Mar-I 6-2004 11:42
FUND
BALANCE
DATE
~UNl)
BALAt4CE
AMOUNT
913012002 $13,285,000
09/3012003
09/30/2004
8.870,000
4.212.000
0913012005 $1,000,000
1:1il/1:1iI 39Vd
From-I,(INROE COUNTY ENGINERING
+3052954321
T-T9a P.005/010 F-IOT
:Da.~~ k~pe-f
4.3;l \
ROAD AND ElRIDGI
FUND BALANCE ANALYSIS
PROJECT
AMOUNTS
CQMPONENTS OF DECREASJi
($1.220.000) Flagler Avenue (Capital Plan)
(588.000) Big Pine Key Roads (Capital Plan)
(103,000) I..a Paloma Bridge (Capital Plan)
(1,475,000) Trsf to Grant Fund to match Stock Island Roads for stormwater project
(746,000) Tl1ifto Grant Fund to match Palm Avenue for stcrmwater project
(263.000) Trsf to Grant Fund to match Key Largo Roads for stonnwater project
(4.395.000) FY 03 Road Projects
(969,OOO) Islemorada Roads
(956.000) Marathon Roads
(525.000) Key West tc Key Largo Bridge Repairs (Capital Plan)
(350,000) Summerland Roads (Capital Plan)
(739,000) Key Deer Blvd. Big Pine Key (Capital Plan)
(321.000) Duck Key Roads and Drainage (Capital Plan)
(798.000) Key Largo Roads (Capital Plan)
(4.6S6.000) FY 04 Road Projects
(300,000) Key West to Key Largo Bridge Repairs (Capital Plan)
(622,000) Big Coppitt Roads (Capital Plan)
(1,829:000) Big Pine Key Roads (Capital Plan)
(266,000) Duck Key Roads (Capital Plan)
f175,OOO) Key Largo Roads (Capital Plan)
($3,212,OOO) FY 05 Road Projects
.L~lrn) .::D >lCI3,::J
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Mar-16-2004 11:43
From-MONROE COUNTY ENGINERING
+3052954321
T-79S P.006/010 F-l07
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULe OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
IMPACT FEES - ROADWAYS SPECIAL REVENUE FUND
FOR THE YEAR ENDED SEPTEMBER 30, 2003
REVENUES:
Investment Income
Miscellaneous
Total Revenues
OrIginal
BUdget
$
EXPENDITURES:
Current:
T...porhIIIon:
Fair Shn liniWovement County Wide
Fair Shal1llmprovement Dlst 1
FaiT Share Improvement Dist 2
Fair Share Improvement Diet 3
Fair Sh.-re ImplUVement Key Colony Beach
Marathon Road Impact Fe.
Big Pine Key Connector
TabII Expenditures
ExcessIDeficlency of Revenues
Over/(Under) ExpendlbJres
-
841.360
-' 1,513.298
2.467.0465
138,025
121.332
57.614 19.138
57.614 ~0S8.61e
191.340 5.178.970
(161.668) 1.365.554,"--
(8.507.952) 35.872 6.543,624
8,778.684 8.778,684
210.712 $ 6.814.336 $ &,543.624
Other P1n~1ng Source.ICU...):
Transfers to Other Funds
E-26
Mar-16-2004 II :43
FrDm-MONROE COUNTY ENGINERING
+3052954321
T-79a P.007/010 F-I07
OUNTY, FL0RlDA-80ARD OF COUNTY COMMISSIONERS
COMBINING BALANCE SHEET
NONIlAJOR GOVERNMENTAL FUNDS
SEPTEMBER 30, 2003
ASSIUS
Cash and Cash Equivalenf.8
Accounts Reativable. Net
DLle from Oltler Funds
Due from 01her Governmental Units
~ Receiveble
Allowance for MortgagesINotes R
Total Assets
UABlLrTlES AND FUND B
liabHlties:
Accounts Payable
Retainsge Payable
Accrued Wages and Ben
Due 10 UU1er t-Un
Due to Other \:Iiu
Accrued ComP.
Other C!o!rrao
Defe~
Accrued Iiltm
iliUes
6,814.336
-6,814,336
$ 6,814.336
E-4
(ContinUed)
Mar-I 6-2004 II :43
From-MONROE COUNTY ENGINERING
+3052954321
T-79S P.OOS/OIO F-I07
MEMORANDUM
TO:
Mayor Nelson and County Conunissioners
Monroe County
TIlRU:
Dent Pierce
Director, Public Works Division
David S. Koppel ,) N I
County Engineer {JI.J1,
March 2. 2004
~.
FROM:
DATE:
RE:
Constitutional Fuel Tax Resolution
Sharing with Municipalities
Agenda Item M7
As I've Stated before. all constitutional fuel tax revenue has been programmed and still. it is not
enough to cover our needs. We had to cut 620 roads from Our 7 Year Road Plan in unincoIporated
Monroe County due to a lack of funding. No roads are planned for repaving after FY06 because
reserves will be gone by then and Donna! operation expenditures exceed gas tax revenues. (see 7
Year Road Plan approved by BOCC in December 2003). The situation is bad. We do not have
money to share with the municipalities without making matters worse.
Monroe County has recently approved giving money to the cities. Marathon $956,400,
Islamorada $969.000, Key Colony Beach between $250,000. $500.000. We have spent
approximately $1 million in Key West on Palm Ave" and are planning to spend more than $1
million more on Flagler Ave. in Key West. These roads are still our responsibility aloDg with
several others plus a bridge in Key West
Additionally, Momoe County spends all (or almost all) of our local option fuel tax on Social
Service transportation services, Very little, if any of om local option fuel tax money is spent on
roads. So we need the Constitutional Fuel Tax revenue to fund OUr road maintenance program.
which includes personnel salaries and maintenance supplies.
Ifwe give up any of our Constitutional Fuel Tax it will have a direct impact on our operation. The
resolution calls for sharing the approximately $2.5 million of Constitutional Fuel TSJ(: with the
cities based on road mileage within each jurisdiction. The resolution states that 40% of all road
miles are within municipalities. Assuming that is correct, then 40% of $2.5 million or $1.0
million will be directed to the cities. This means that $1.0 million per year would have to be cut
from the County budget This will have a dramatic affect on road operations since we will have to
slash staff. (The 7- Year Plan has already been severely CUt so there isn't sufficient funds in the
plan to offset a $1 miIlion/year reduction.)
Mar-16-2004 11:44
From-MONROE COUNTY ENGINERING
+3052954321
T-798 P.009/010 F-107
Mayor Nelson and County Commissioners
March 8, 2004
Page Two
One other side point about the resolution. The amount of Constitutional Fuel Tax that the County
receives from the State is based on three components, 1) revenue, 2) population, 3) area. Road
mileage is not a factor in the statewide distribution fonnula.
Finally, we need to pursue additional funding. One option is to raise the local option fuel tax by
up to five cents per gallon. This can be done by an ordinance adopted by a majority plus one vote
of the County Conunission or by referendum. (See F.S. 336.025(b))
In conclusion, while the sharing of constitutional gas tax may seem fair to some, in reality we are
already sharing this money by giving Islamorada and Marathon almost a $1 million each, Key
Colony Beach between $250,000 - $500,000 and in Key West we are continuing to gpend large
sums of money. This has already severely impacted the County's 7 Year Road Plan. as numerous
roads bad to be cut to offset the money given to the Cities. Additionally, the County utilizes most,
if not all. of our local option fuel tax on Social Services transportation services leaving almost
nothing for roadwork. To my knowledge, the cities do not fund this operation at all so they have
all their local option money to use on roadwork. Since the 7 Year Road Plan has already been
severely cut, not enough money exists in the plan to support a $1 million per year loss. Therefore,
this cut would have to come from personnel services, which means cutting employees. Since it is
apparent that not only the County but also the Cities are in need of more gas tax revenue, then it
appears that an increase in Countywide fuel tax is needed. Five additional pennies are available to
be increased to the local option fuel tax. If this was approved then this revenue soW'ce would
nearly double (6 cent is currently being taxed). We need to be thinking about increasing our gas
taX revenues, not reducing them.
DSKljl
ConstFuelTaxSharingDenr.DOC
Cc: James L Roberts
Danny Kolhage
Richard Collins
Mar-16-2004 11 :44
Frort.olROE COUNTY ENGINERING
+3052954321
1-798 P,OlO/OlO F-l07
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