Item N06
"
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: October 20, 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") oftwo 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. On September 15,2004, this item was again brought before the Board. A decision was
made to table it until the October 20, 2004 meeting.
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_
DMSION DIRECTOR APPROVAL: ~L- m;:i::,..IaAJ.
Co Issioner DIXIe M. Spehar
DOCUMENTATION:
Included L
To Follow_
Not Required_
AGENDA ITEM # I\) -&
DISPOSITION:
Revised 1103
ROAD MILES IN MONROE COUNTY BASED ON FORMULA FROM
LETTER.DA T~D 3/07/03 FROM COUNCILMAN GEORGE GEISLER
UNINCORPORA TED AREA 303
KEY WEST 80
MARATHON 59
ISLAMORADA 51
KEY COLONY BEACH 8
LAYTON 3
TOTAL 504
2005 ESTIMATED TOTAL CONSTITUTIONAL GAS TAX $2,587,308.
FLA DEPT. OF REVENUE OFFICE OF RESEARCH & ANALYSIS
TO ARRIVE AT COST PER ROAD MILE DIVIDE $2,587,308 BY
504 MILES RESULTING IN $5,133.55 PER ROAD MILE. MUL TIPL Y MILES
TIMES $5,133.55 FOR DISTRIBUTION TO MUNICIPALITIES.
DISTRIBUTION WOULD BE:
UNINCORPORA TED
KEY WEST
MARATHON
ISLAMORADA
KEY COLONY BEACH
LAYTON
$1,555,465.65
410,684.00
302,879.45
261,811.05
41,068.40
15,400.65
THIS MEETS THE GOAL OF BOCC FOR PARITY
THIS FORMULA IS ALSO CONGRUENT WITH THE PHILOSOPHY THAT
ROADS ARE USED BY ALL CITIZENS REGARDLESS OF THE
JURISDICTION THAT ROADS ARE IN.
THE COSTS TO MAINTAIN ROADS ARE ABOUT THE SAME THROUGHOUT
THE KEYS AND REVENUE SHOULD BE SPLIT ACCORDING TO
PERCENTAGE OF ROADS WITHIN EACH JURISDICTION
FLORIDA STATUTES:
COUNTY IS NOT PROHmITED FROM SHARING THE CONSTITUTIONAL
GAS TAX WITH MUNICIPALITIES ...F.S. 336.023(2) PROVIDES THAT THIS
TAX BE USED FOR ROAD CONSTRUCTION AND REPAIR WITHIN THE
ENTIRE COUNTY INCLUDING THOSE WITHIN A MUNICIPALITY.
CONSTITUTIONAL GAS TAX REVENUES ARE NOT ALLOWED TO BE USED
FOR SOCIAL SERVICE TRANSPORTATION OR GUIDANCE CLINIC'S
TRANSPORTATION ...F.S. 206.41(1)(A)
VETERAN TRANSPORTATION, GUIDANCE CLINIC TRANSPORTATION,
AND SOCIAL ~ERVICES TRANSPORTATION ARE FUNDED BY LOCAL
OPTION FUEL TAX REVENUE.
PER DENT PIERCE AND DAVE KOPPEL THERE WILL BE NO ROAD
IMPROVEMENTS SCHEDULED IN THE COUNTY'S WORK PLAN AFTER
2006 DUE TO THE PROJECTED SHORTFALL.
THE 6 CENT LOCAL OPTION GAS TAX INTERLOCAL AGREEMENT WITH
THE CITY OF KEY WEST EXPIRES 6/1/2006
ROAD DEPT, ENGINEERING DEPT, 7-YEARROADWAY & BICYCLE PLAN
AND STREET LIGHTING ARE FUNDED BY THE CONSTITUTIONAL FUEL
TAX, COUNTY TAX, AND LOCAL OPTION FUEL TAX.
PROVISO THAT ANY MONIES SPENT BY THE COUNTY IN CITIES WILL BE
A CREDIT AGAINST ANY ALLOCAtION
RECOMMENDA TIONS:
SUPPLEMENT FUND 102 WITH MONIES FROM FUND 130
ACTION:
1. IT IS RECOMMENDED THAT WE HAVE A ONE-YEAR TRIAL
BASIS.
2. FORMULA IS ON ROAD MILE BASIS, WHICH GIVES
UNINCORPORATED MONROE A BETTER RATIO.
3. IT WOULD BE A "USE IT OR LOOSE IT" AGREEMENT.
YOU DO THE WORK, SUBMIT YOUR BI~LS FOR REPAYMENT,
AND THERE IS NO CARRY-OVER OF UNUSED BALANCES TO
TlIE NEXT YEAR.
March 7, 2003
COUNCIL\fAN BOB JOHNSON
COUNCILMAN CHRIS SANTE
l\1i\YOR MARK GREGG
VICE MAYOR MIKE FORSTER
COUNCll.MAN GEORGE GEiSLER
Mr. Jim Roberts
County Administrator
1100 Simonton St.
Suite 205
Key West, FL 33040
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IU, Q 'I 0 2003
furll \ ....
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RE: Constitutional Fuel Tax Distribution
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Dear Mr. Roberts,
For some time this Village and other members of the Florida Keys Coalition of Cities has
been discussing and evaluating the subject fuel tax. I am attaching for your review and
infonnation documents pertaining to this matter.
1. Extract from 2002 Local Government Financial Infonnation Handbook detailing
the Constitutional Fuel Tax program.
2. Village of Islamorada and City of Marathon Resolutions requesting Monroe
County to distribute the appropriate share of the County's Constitutional Fuel Tax
to all Incorporated Municipalities within Monroe County. Similar resolutions are
anticipated from the remaining municipalities.
I suggest that apprdpriate Municipal and County representatives meet within the next few
weeks to develop an equitable distribution formula which could then be considered by
your Commission.
The following presents a suggested distribution formula. All components have
Unincorporated Monroe County as a base and is modeled after the existing state/county
formula I believe it is appropriate to use this formulation since this fuel tax is restricted in
use to the acquisition, construction and maintenance of roads and related appurtenances:
A. Monroe County Square Miles: 997 total square miles
B. Monroe County Population: 81,140 total population
C. Monroe County Road Miles: 303 total unincorporated
Compone~ts A & B would each be worth 25% of distribution factor. Component C would
generate 50% of the distribution factor.
P.O. Box 568 · ISW10RADA. FL 33036
305.664.2345 FAX 305.853.5357 www.islamorada.fl.us
-2-
March to, 2003
ILLUSTRATIVE APPLICATION ONLY - FOR DISCUSSION
Islamorada, Village ofIslands
A. 7.11 sq. mi. (Land)
B. 6,846
C. 51 mi
$325,886
Marathon
A. 8.65 sq. mi. (Land)
B. 10,255
C. 59 mi.
$416,820
Key West
A. 5.95 sq. mi. (Land)
B. 25,478
C. 80.1 mi.
$757,585
Layton
A. 0.22 sq. mi. (Land)
B. 186
C. 3 mi.
$ 15,377
Key Colony Beach
A. 0.51 sq. mi. (Land)
B. 788
C. 8 mi.
$ 45,899
Total Municipal Distnbution:
Total Unincorporated:
$1,561,567
879,949
$2,441,516
Unincorporated Monroe County
A. 996.91 - 22.44 = 974.47 sq. mi. (Land)
B. 79,589 - 43,553 = 36,036 .1'''\~L\ ,~\'",
C. 303 unincorporated (,
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Monroe County Constitutional Fuel Tax Formula
Estimated Monroe County Revenue 2002/03: $2,441,516
SAMPLE FORMULA APPLICATION
Islamorada
(1/4) A. 7.11 = 0.007296
974.47
(114) B. 6,846 = 0.189977
36,036
Distribution Factor
0.001824
0.047494
P.O. Box 568 · IswtORADA, FL 33036
305.664.2345 FAX 305.853.5357 www.islarnorada.fl.us
-3- March 10,2003
(1/2) C. 51 = 0.168317 0.084159
303
0.133477
$2,441,516 (0.133477) = $325,886
Marathon
A. 8.65 = 0.008877 0.002219
974.47
B. 10,255 = 0.284577 0.071144
36,036
C. 59 = 0.194719 0.097359
303
0.170722
$2,441,516 (0.170722) = $416,820
Kev West
A. 5.95 = 0.006106 0.001526
974.47
B. 25,478 = 0.707015 0.176754
36,036
C. 80 = 0.264026 0.132013
303
0.310293
$2,441,516 (0.310293) = $757,585
Layton
A. 0.22 = 0.000226 0.000057
974.47
B. 186 = 0.005162 0.0012905
36,036
C. 3 = 0.009901 0.004950
303
0.006298
$2,441,516 (0.006297) = $15,377
Key Colony Beach
A. 0.51 = 0.000523 0.000131
974.47
B. 788 = 0.021867 0.005467
36,036
C. 8 = 0.026403 0.013201
303
0.018799
$2,441,516 (0.018799) = $45,899
P.O. Box 568 · ISLAMORADA, R 33036
305.664.2345 FAX 305.853.5357 www.islamorada.fl.us
-4-
March 10,2003
As each of us is approaching our preliminary budget preparation early resolution of this
matter would be helpful.,
Attachments
cc. IsIamorada, Village ofIslands, Mayor and Council
Monroe County Board of County Commissioners
City of Marathon, Mayor and Manager
City of Key West, Mayor and Manager
City of Layton, Mayor
City of Key Colony Beach, Mayor
P.O. Box 568 · !swtORADA, FL 33036
305.664.2345 FAX 305.853.5357 www.islamorada..tl.us
Florida Le~islative Committee on Inter~overnmental Relations
Constitutional Fuel Tax
Article XII, Section 9(c), Florida Constitution
Sections 206.41(1)(a), 206.47, 336.023, and 336.024, Florida St~tutes
Brief Overview
In 1941, the Florida Legislature proposed a constitutional amendment to levy a tax of2 cents per gallon on
motor fuel. Voters approved the tax in 1943. The original intent of the tax was to cover the costs of state
road construction. In its current fonn, the tax is a revenue source for counties only.
The proceeds are allocated via the distribution fOlTIlUla to the extent necessary to comply with all obligations
to or for the benefit of holders of bonds, revenue certificates, and tax anticipation certificates or any
refundings secured by any portion of the tax proceeds allocated under the provisions of s.16, Art.IX of the
State Constitution of 1885, as amended. After complying with the necessary debt service obligations, a
county's surplus funds are distributed to its governing body.
2002 General Law Amendments
Legislation passed during the 2002 legislative sessions did not affect provisions related to this tax.
Eligibilitv Requirements
All counties are eligible to receive proceeds.
Administrative Procedures
The tax is collected by the Department of Revenue and is transferred montWy to the State Board of
Administration (SBA) for distribution to the counties. There are no deductions from the proceeds for the
General Revenue Service Charges authorized in s. 2 I 5.20, F.S. However, the SBA deducts administrative
costs from the proceeds. I
Distribution of Proceeds
The SBA calculates a monthly allocation for each county based on the constitutional fonnula and credits to
tbe account of each county the amount allocated pursuant to the fonnula. The distribution fonnula is
comprised ofthree components: an area component, a population component, and a collection component.
A distribution factor, based on these three components, is calculated annually for each county in the fonn of
I Pursuant to Article XII, section 9(c)(4), Florida Constitution.
2002 becal Government Financial Information Handbook
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Floriaa Legislative Committee on Intergovernmental Relations
weighted county- to-state ratios. To determine each county's monthly allocation, the monthly statewide tax
receipts are multiplied by each county's distribution factor.
A county's monthly distribution is detennined as follows:
1. First, the distribution factor for each county is calculated as follows:
1/4
x
Countv Area
State Area
+
1/4
x
Countv Population
State Population
+
1/2
x
Number of Motor Fuel Gallons Sold in Countv
Number of Motor Fuel Gallons Sold Statewide
= County's Distribution Factor
2. Second, the montWy allocation for: each county is calculated as follows:
Monthly Statewide County's
Constitutional Fuel Tax Receipts x Distribution Factor
County's
= Monthly Allocation
The State Board of Administration shall annually use the funds in each county account to first pay the current
principal and any interest maturing of bonds issued for road and bridge purposes as well as gasoline or other
fuel tax anticipation certificates of the county or special road and bridge district, or other special taxing
district. After satisfying this obligation, the fimds shall be used to establish a sinking fund account to meet
future requirements of such bonds and gasoline or other fuel tax anticipation certificates where it appears the
anticipated income for any year or years will not equal the scheduled payments.
Any remaining proceeds in each county account are surplus funds and shall be remitted by the State Board
of Administration as follows:
1. 80 percent to the Department of Transportation for the construction or reconstruction of state roads
and bridges within the county or for the lease or purchase of bridges connecting state highways
within the county; and
2. 20 percent to the Board of County Commissioners for use on roads and bridges within the county.
-- 12
2002 Local Government Financial Information Handbook
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Florida Lelrislative Committee on Interlrovernmental Relations
In each fiscal year, the SBA will distribute ~ 80 percent swplus fuel tax proceeds allocated to each county
to the debt service requirements of each bond issue pledging the 80 percent swplus accruing to that county.
The remaining 80 percent swplus fuel tax funds will be advanced montWy to the Board of County
Conunissioners for use in the county.
In each fiscal year, the SBA will distribute the 20 percent swplus fuel tax proceeds allocated to each county
to the debt service requirements of each bond issue pledging the 20 percent swplus accruing to that county.
The remaining 20 percent swplus fuel tax funds will be advanced montWy to the Board of County
Commissioners for use in the county.
Pursuant to s. 336.024, F.S., the SBA shall assume the responsibility for distribution of the counties' 80
percent portion in the same manner as the 20 percent portion is currently distributed pursuant to s. 206.47,
F.S. However, the SBA shall ensure that county funds are made available to the Department of
Transportation to be held in escrow for a~y construction underway on behalf of the county pursuant to
resolution of the county's governing body.
Authorized Uses
Current law requires that the proceeds credit~d to each county must first be used to meet the debt service
requirements, if any, of the debt assumed or refunded by the State Board of Administration payable from
the tax. The remaining fuel tax funds credited to each county are surplus funds and shall be distributed as
provided by law.
The surplus funds shall be used for the acquisition, constmction, and maintenance of roads. Maintenance
means periodic and routine maintenance, as defmed in s. 334.03, F.S., and may include the construction
and installation of traffic signals, sidewalks, bicycle paths, and landscaping. The funds may be used as
matching funds for any federal, state, or private grant specifically related to these purposes.
Periodic maintenance, as defmed in s. 334.03( 19), F.S., means activities that are large in scope and require
a major work effort to restore deteriorated components of the transportation system to a safe and
serviceable condition. Such efforts may include, but not be limited to, the repair of large bridge structures,
major repairs to bridges and bridge systems. and the mineral sealing of lengthy sections of roadway.
Routine maintenance is defmed in s. 334.03(24), F.S., to mean minor repairs and associated tasks
necessary to maintain a safe and efficient transportation system. The tenn includes pavement patching;
shoulder repair; cleaning and repair of drainage ditches, traffic signs, and structures; mowing; bridge
inspection and maintenance; pavement striping; litter cleanup; and other similar activities.
2002.Local Government Financialln{ormation Handbook
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Florida Lef(islati'l'e Committee on lnterf(overnmental Relations
Pursuant to s. 336.023, F.S., any county that agreed prior to July 1, 1977, by resolution, to use the swplus
proceeds to provide a connecting road to a planned interchange on the interstate system shall provide the
connecting road. Any surplus, not otherwise used to provide the connecting road, shall be used on any road
in the county at the discretion of the COlllty'S governing body.
Relevant Attornev General Opinions
Florida's Attorney General has issued a number of opinions relevant to this revenue source. The full texts of
those opinions are available via the searchable online database of legal OplDlOns
(htto://Iegal.fim.edu/ooinionslindex.htmI).
In a recent online search, the LCIR staff identified the following opinions pertaining to this revenue source:
Opinion #
79-41
79-43
79-104
80-22
82-55
83-22
83-26
84-06
85-53
85-93
93-25
Subiect
County transportation trust funds, auditing
Surplus constitutional fuel tax, authorized use
Surplus constitutional fuel tax, authorized use
Surplus constitutional fuel tax, authorized use
Surplus constitutional fu~l tax, authorized use
Surplus constitutional fuel tax, authorized use
Surplus constitutional fuel tax, authorized use
Surplus constitutional fuel tax, authorized use
Service charge charged by clerk from gas tax money
Constitutional fuel tax, payment of service charges and administrative fees
Surplus constitutional fuel tax, authorized use
Local government officials seeking more clarification should review the opinions in their entirety. The
statutory language pertaining to this revenue source has been amerxled since its authorization. The reader
should keep the date of the opinion in mind when reviewing its relevance to current law or any
interpretations that have been articulated in Florida case law.
Current Year's Revenues
Table 1 displays the estimated distributions by county for local fiscal year 2002-03, as calculated by the
Department of Revenue. In addition to the estimated distribution, the table also lists the area, population,
and collection components as well as the distribution factor for each county. The estimates are based on a
statewide estimate of total constitutional fuel tax collections. These estimates are net of the State Board of
Administration's administrative deductions. Inquiries regarding the Department of Revenue's estimates
should be addressed to the Office of Research and Analysis at (850) 488-2900 or Suncom 278-2900.
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2002 Local Governmeflt Financial information Handbook
Florida Le~islative Committee on Jllter~overnmental Relations
Prior Years' Revenues
Several additional tables summarizing prior years' distributions to counties are available via the LCIR's
website (htto:l/fcn.state.fl.usllcir/databanklrevenues.html).
2002 Local Government Financialln(ormation Handbook
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Florida Legislative Committee on Intergovernmental Relations
Constitutional Fuel Tax
Estimated Distributions by County
Local Government Fiscal Year 2003-04
Population
Component
Distribution
Factor
Estimated
Distribution
Alachua 0.67951 % 0.34275% 0.40960% 1.43190% $ 2,821,666
Baker 0.09566% 0.03447% 0.24530% 0.37540% 739,754
Bay 0.54656% 0.22817% 0.36710% 1.14180% 2,250,003
Bradford 0.09027% 0.03976% 0.12260% 0.25260% 497,767
Brevard 1.45293% 0.74080% 0.54030% 2.73400% 5,387,552
Broward 4.64924% 2.50254% 0.51240% 7.66420% 15,102,881
Calhoun 0.04575% 0.01984% 0.24060% 0.30620% 603,390
Charlotte 0.51126% 0.22268% 0.33840% 1.07230% 2,113,048
Citrus 0.32305% 0.18442% 0.27480% 0.78230% 1,541,581
Clay 0.41265% 0.22474% 0.26040% 0.89780% 1,769,182
Collier 0.77461% 0.41599% 0.86260% 2.05320% 4,045,985
Columbia 0.30948% 0.08752% 0.33290% 0.72990% 1,438,323
De Soto 0.06741% 0.04917% 0.26590% 0.38250% 753,745
Dixie 0.04562% 0.02168% 0.30930% 0.37660% 742,119
Duval 2.80582% 1.21351% 0.35900% 4.37830% 8,627,769
Escambia 0.88321% 0.44901 % 0.31990% 1.65210% 3,255,587
FlaQler 0.17177% 0.08514% 0.21280% 0.46970% 925,579
Franklin 0.04283% 0.01523% 0.32150% 0.37960% 748,030
Gadsden 0.27106% 0.06883% 0.22460% 0.56450% 1,112,390
Gilchrist 0.03496% 0.02252% 0.14920% 0.20670% 407,318
Glades 0.02776% 0.01599% 0.41210% 0.45580% 898,188
Gulf 0.03191% 0.02279% 0.27390% 0.32860% 647,531
Hamilton 0.09677% 0.02088% 0.21750% 0.33510% 660,340
Hardee 0.08654% 0.04114% 0.26760% 0.39530% 778,968
Hendrv 0.14658% 0.05421% 0.49600% 0.69680% 1,373,097
Hernando Q.36405% 0.20463% 0.20730% 0.77600% 1,529,166
HiQhlands 0.26131% 0.13349% 0.45980% 0.85460% 1,684,053
Hillsborough 3.36476% 1.58267% 0.52040% 5.46780% 10,774,710
Holmes 0.06520% 0.02805% 0.20860% 0.30190% 594,917
Indian River 0.44184% 0.17714% 0.22120% 0.84020% 1,655,677
Jackson 0.26711% 0.07153% 0.39660% 0.73520% 1,448,767
Jefferson 0.08108% 0.01988% 0.25160% 0.35260% 694,825
Lafayette 0.01420% 0.01080% 0.23090% 0.25590% 504,270
Lake 0.67131% 0.34644% 0.48500% 1 .50280% 2,961,380
Lee 1.46502% 0.71227% 0.42980% 2.60710% 5,137,486
Leon 0.69919% 0.37188% 0.29790% 1 .36900% 2,697,717
Levv 0.13230% 0.05399% 0.48590% 0.67220% 1,324,621
Libertv 0.02630% 0.01073% 0.34770% 0.38470% 758,080
Madison 0.15982% 0.02838% 0.30000% 0.48820% 962,035
Manatee 0.75525% 0.41584% 0.35570% 1.52680% 3,008,674
Marion 1.08114% 0.40645% 0.68440% 2.17200% 4,280,089
Martin 0.44298% 0.19648% 0.28450% 0.92400% 1,820,811
Miami-Dade 5.85184% 3.46707% 0.91700% 10.23590% 20,170,609
Monroe 0.33639% 0.12165% 0.82010% 1.27810% 2,518,592
2003 Local Government Financial Information Handbook
Page 16
Florida Department of Revenue
Office of Research and Analysis
Constitutional Fuel Tax
Revenue Estimates for the Local Fiscal Year Ending September 30,2005
Collection
Component
Distribution
Factor
Estimated
Distribution
Alachua 0.66336% 0.33872% 0.40960% 1.41170% $ 2,880,750
Baker 0.09179% 0.03424% 0.24530% 0.37130% 757,684
Bay 0.52682% 0.22673% 0.36710% 1.12070% 2,286,928
Bradford 0.09834% 0.03950% 0.12260% 0.26040% 531,379
Brevard 1.45863% 0.74365% 0.54030% 2.74260% 5,596,618
Broward 4.58464% 2.48722% 0.51240% 7.58430% 15,476,712
Calhoun 0.04170% 0.01968% 0.24060% 0.30200% 616,269
Charlotte 0.51043% 0.22258% 0.33840% 1.07140% 2,186,326
Citrus 0.32699% 0.18423% 0.27480% 0.78600% 1,603,931
Clay 0.40610% 0.22847% 0.26040% 0.89500% 1,826,359
Collier 0.77651% 0.42830% 0.86260% 2.06740% 4,218,788
Columbia 0.31070% 0.08624% 0.33290% 0.72980% 1,489,248
De Soto 0.06753% 0.04937% 0.26590% 0.38280% 781,151
Dixie 0.04431% 0.02151% 0.30930% 0.37510% 765,438
Duval 2.79629% 1.21003% 0.35900% 4.36530% 8,907,940
Escambia 0.85565% 0.44418% 0.31990% 1.61970% 3,305,200
FlaQler 0.18539% 0.09012% 0.21280% 0.48830% 996,437
Franklin 0.04224% 0.01535% 0.32150% 0.37910% 773,601
Gadsden 0.27724% 0.06808% 0.22460% 0.56990% 1,162,952
Gilchrist 0.03535% 0.02272% 0.14920% 0.20730% 423,022
Glades 0.02990% 0.01571 % 0.41210% 0.45770% 933,994
Gulf 0.03127% 0.02287% 0.27390% 0.32800% 669,325
Hamilton 0.08873% 0.02054% 0.21750% 0.32680% 666,876
Hardee 0.08805% 0.04013% 0.26760% 0.39580% 807,679
Hendry 0.14571 % 0.05347% 0.49600% 0.69520% 1,418,643
Hernando 0.37180% 0.20600% 0.20730% 0.78510% 1,602,095
Highlands 0.26049% 0.13237% 0.45980% 0.85270% 1,740,041
HillsborouQh 3.41963% 1.58098% 0.52040% 5.52100% 11,266,291
Holmes 0.06445% 0.02774% 0.20860% 0.30080% 613,820
Indian River 0.42992% 0.17745% 0.22120% 0.82860% 1,690,862
Jackson 0.27530% 0.07174% 0.39660% 0.74360% 1,517,409
Jefferson 0.08275% 0.01985% 0.25160% 0.35420% 722,789
Lafavette 0.01516% 0.01077% 0.23090% 0.25680% 524,033
Lake 0.68881% 0.35251 % 0.48500% 1.52630% 3,114,606
Lee 1.48568% 0.72502% 0.42980% 2.64050% 5,388,270
Leon 0.67612% 0.37416% 0.29790% 1.34820% 2,751,171
Levy 0.13130% 0.05369% 0.48590% 0.67090% 1,369,055
Libertv 0.02397% 0.01058% 0.34770% 0.38220% 779,927
Madison 0.15992% 0.02803% 0.30000% 0.48800% 995,825
Manatee 0.80634% 0.42012% 0.35570% 1.58220% 3,228,677
Marion 1.08270% 0.41292% 0.68440% 2.18000% 4,448,563
Martin 0.45084% 0.19695% 0.28450% 0.93230% 1,902,475
Miami-Dade 5.85451 % 3.43545% 0.91700% 10.20700% 20,828,659
Monroe 0.32991% 0.11794% 0.82010% 1.26790% 2,587,308
Nassau 0.18081% 0.09235% 0.27480% 0.54800% 1,118,263
Okaloosa 0.57974% 0.26521% 0.41760% 1.26250% 2,576,289
Revised June 29, 2004
Page 1 of 2
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STATE OF FLORIDA
, CH.AltLli CllIS'I
A TTO&!olJ!t GI!NJlRAI
January 21, 200~
Mr. Rob WOlfe
Assistant County Attornoy
MOllroe County AtlOmeye Office
Po~t OffiCe Box 1026
Key West, Florida 33041~1026
Q4-03
Ms. Nina I~. Bonlike
Marathon Olty Atttlmsy and Village Attorney
for Islemorada and Vmage ()f Island..
2665 South Bayshore Drive, SuIte 420
Miami. Florida 33133
Deer Mr. Wolfa and Ms. BOl'liske:
On behalf oft"e Monroe County Boord of County Ct1mmissioners, 1he City of
Marathon, the Village of Islamcrada end thl) Village of Islands, YOI,I :l~k eubstantlally
th& following question:
May B county exper.d se~nd gas tax fUnds for the COO$truct1on and
ml'linlcnBnce of an)' road within the county or may sueh funds only be
used for roads wIthin thQ county road system?
Article XII, seetJon (9)(c)(5), Flol1<.ia COllstitution prwides In part:
The proceeds or the "second gaa tax" subJect to allocation to tho ~ovaral
oovnties under tnls PDragraph (6) shall De used first, for 1ne payment of
obngafions pledging revenues allooo\ed pursuant to Article IX, Seotion 16,
of the Constitution of 1885, 2:1$ emended, and o.ny refundjl1~S thereof;
second, for the payment of deb1gervicliI on oond9 19!!lUed as provide<! by
this paragraph (5) to finance the acquisition and oonstruction of roads &IS
defined bylaw: Sl"ld thitd. fgrthe aCQuisition Qndc:onstruction ofroads and
for raId mai"teflsnce 6-' IIlJfhorize(/ by law.' (e.B.)
The phrase -and for road maintenancilss authorized by law" was added to this
constib.:tional pro'v'islon in 1860. Prior to that emendment, this OffiCC3 had stated tt1at a
Mr, Rob Wolfe
Ms. Mna L. Boniske
Page Two
04-03
county's use Of surplus second gtls tax fUnds was limited to the construetion of roads
aM that these revenues could not be lawfully used for the maintenance or re(lflir of
existing roads and brldoas.2
You rerorto Attorney Genoral OpInion 80-22, in which this office concluded that
n county coUld use surplus second gas tax funds for the lIeql/i::;ilion and construction of
roads within the "county road system,',a At that time, section 339.088(2). FlOrida
Statutes 1979. JJrovlded thet "[aJ surplus which is not o~herwrse used to provide
C:lMeGtinQ rotlOS ~ralJant to subsection (1) shall be used on the county TODd system.
8S defined in 6, 334.03(23)." (e.!.) Thus, thIs offICe concfuded 1hat surpl,1J5 15ecol1d gas
1ax fUllds could not be used fortMe constructJon of roads within the city limful of!n
incorporated lTlUI1iciPflfity.
In 1884, the Legr~ilture undertook a comprehensive :-evision of the !!Stet.
tmnsportation code. Section 339.089, Florida Statutes 1979, was transferrP.d tel
Chepter 336, Florida Statutes, which relates to the county road system, and
renumb~ll:d as ee~oI1336.02S, Florida Sti!lwtes.4 Senate Bill 352, 1984 Se$sion,
initlally only renumbered the statut.. It was subsElquer:{1y amended to enange the
language of the statute and, os pas6ed lIy the Legislature, authorized the expenditure
of surplus second gas tax fund8 "on ;my road In the county at the discretion of the
county goveming body." Thus. rather than previCSing that surplus second gas talC funds
shall be used en the oounty road system, section 336.023, Florida Statl/te!';!, now
provide>S that such funds may be used on any road in the County at the discretion of tht'
CGunty's governing body. You ask whether the conclusion in "ttorney General Opinloll
80-22, limiting the expenditure of these funds to roads Wfthin the county load system, Is
stili valid in light of the 1Q94 amendme!'lt.
As you note. there Is a presumption that when the LflgisIRb.lfr:. itl nends 21l;latUte.
it intel'lds to eccord the statute a meaning different from that accorded befor.:! the
f'mendment.s Moreover, Gn oxaminatlon of the legIslative hl$tory sunoundlng the
eMctme!lt of the 1984legisiatio!'1 indicates B legislative intent to permit the use of
seC".ond gas tax funds 'to be used for any mad in the county and not merely for those
roads within the county road s~tem'"
It is a fundamental principle of 8ta~utOf}' construction to ascertain the
Legislature's intent and to effectuate It.' Although the 1984 amendment transferred the
. statute to the chapter reJ3ting to the county rDEld system, a revimw of the legl!-;/atfVD
history olearly Indicates the change in the language of:he statute was intended to
&xpand a county's authority to use surplus second gas talC funds on ar.y road in the
county. Article XII, section 9(c){5) of1he Florida Constitulion, which alJthori,1;e~ the use
.~. .. ...._1'...",..........,1..., W
r t~f';I(; Q.,
Mr. Rob Wolfe
Ms. Nina L. Boniske
Page Three
04-(13
of surplus sacond g;;as ta){ funds for the acqulsltlon and conitrucCiOn of road!! and for
road maintenance as authorized by law, refers only to toads and d09S not teQuire that
such expenditures be limite(! to the county road system,'
Accordingly, i am of the opinion that section 336.023(2), FloridSl Statutes, Whieh
SQ~k!'l to implement Article XII, section 9(c)(5), Florida Constitution. authorizes the
governIng body of a county, In Its dIscretion, to use Burplus second gas tax funds on
any road wIthIn the county. including those wIthIn a mun~IPlJity.!
~{L ·
Ch.~.. Crist ~
Attomey GenElml
CCitjw
_....._.._-----.,..~............---.-_._._..---.-.._-----
! See s. 206.41 (1 )(:'). Fla. Stat., $tstin; that imposed on motor fuel is -[aJn excise or
license lex of' 2 cents per net gartol'l, which ia the tax as levied by s. 16. Art. IX ofthe
State Constitution 0118CJ5, 8$ pmenc2ed, and continued by s. 9(0), Art. XII of the 1968
State Con8titution. as amended, WhICh i!i therein referred to as the 'scoond gas tlilX,'
and whIch Is hereby designated the 'constitutional fueJ tax:"
2 SOQ, e.g., OpS. Att'y Gen. Fla. 7e.104 and 79-43 (1979).
a St~ 8.334.03(23), Fla. Stat. 1979, which defined the coun1y road system as "all
coWector roads in the unincorporated areas and ell extensions of slJch colleclor roads
Into and 1hrough any Incorporated Breas, allloCBI roads ill the unincorporated araras.
and all urban minor arterii:lIS not in the state hlghwav system. See now $. 334.03(8},
. Fla. StAt.
" SS8 en. 84-309, Laws of Florida.
\,
\
Ii See, G.g.. Sem's Cfub v. Be;" 678 So. 2d 902 (Fla. 1st DCA 1996) (by ena~lng a
materfal amendment to a statute, Legislature is presumed to have intended to alter a
I~w ~nlelilS the contrary 18 madE) clear); CaplteJ Bank v. Schul9r, 421 So. 2d 033 (Fla. 3d
DCA 1982); Capella If. City of GBinesvllle, 377 So. 2d 658 (Fla. 1979): op. Att'y Gen.
Mr. RCl~ Wolfs
Ms, Nina L. Sonleke
Page Four
004~O)
Fla. 8[,""14 (1985) 01 js P~sl.lmed that when the L.egislaturo amends a statute, it intends
to sccord 1ho ntotute 8 difFerent meaning from the1 accorded to It before the
t1ml'm~lment).
II See) e."., No. 30 of Attachment to Mamorandum from Hou3e Committee on
Transportation t'e Fsbruary SubcommIttee Maetings, deled February 15., 1984, :'Jtating
that I,!,C]Ounties should be authorized to expend any funds raoeived under the
constitutional gas fax within municipalities for municipal transportation-; and Summary
of House Amendments to SB 352 (passed as Ch. 84-309, Laws of Florida),
Amendment #i t sponsored by Senator Wall41cQ rClarities oounty authority to expC'nd
the constitutional gas tax 011 any pubJlc road In the COUl"ltyfl). And Bee Tapes 4 end 5 of
81 House 'Transportation Committee, SUbcommittee on Road 8nd Bridge Repair and
PreseMlUon. dated February 20-21, 1984. in whioh 8 disCLlS9ion occurred regarding
Attorney General OpInion 80-22 and the nesd to amend the itetute to aUthOrize the
counties to tlJqJend 1hese funds on roads within the county whfr.h W&re not in the county
road system; and TapC'l 1 of 2, House Trensportoticn Committee, Subcommittee on
Road !!nd Bridge Repair and Preservatio:'1, dated MarC1112. 19a4, in which the
subcommittee adopted 8" alTlendrmnt Which would permit surplus second gas tax
funds to be used tor city roads. Ct.. Letter from Raymond Sittig, Executtve Director of
the r:!oridiil Lesguo of CitIes, tQ Robert CoQgins. Staff Direct.Clr of House Committee on
Tt8!lsportation, dated Janusry 13, 1984, suggesting amendatory language to
"overQ'Jme IIn Attomey General's opinion adVising that oounties did not have authority
to expend their transpoftotlon revenues on the munIcipal atr8et s)'stem[.)-
7 Ervin v. PeniMlJl,rTalephone Company, 53 So. 2d 647 (Fla. 1951) (Supre:T1e Court
has duty in cons.trueiion of statutes to aSterlai" Leolslature's intentlon and ~ffl!!cluate it);
StatB v. Wttbb,39S So. 2d 820 (Fla. 1981) (legislative intent Is the polestar by which ll)e
courts mu!.t b& guided).
~ A s9nlence In Attorney General OpinIon 80-22 apparently has cau&ed some
confusion as Lo whether Art. XI/. 8. 9(o'(6}. Fla. Conat., limits the Uie of the
constitutional gas tax to roads WIthin the county toad syst~m. In fact, the constitutional
provisIon only refers to roads and does not refer to the countr ro..1d system. And see s.
208.47(7). Fla. Stat.. staUng In part;
The remalnh~g fuel tax funds oredited'to each counly "Ire surplus fuel tax
funds and s"eW be dislribu1ed as provided by s. 9(c), Art.. XII of the State
Conmitutiof' or by law pu:,&uant to that section and shall be used for the
acquisition, oonstf\Jctioll, and maintenance of roads. ~or lhe purposes of
t~lis subieotlo", the term "maintenance" inelude6 periodic maintenance
- .-..- '-- -. ....
ri~ll':lC. tit)
M~. Rob WOlfe
Ms. Nin~J L. Boniske
Page FIve
04-03
and routine rnaiotenance, as defined in s. 334.C3. and may include the
C01struction and installatIon of tr~fflC signals. sidewalks, bicycle paths,
and iandscaping. The fUnds may be USed as matching fUl'lds fOf any
federal. state, or priVat8 grant CPOciflcally related to these pLJrposes:.
The 1980 opinion cited Attorney Genel"l::1l Opinions 79-43 and 79-1 04 ~s authority.
While Attorney GenQl'a1 OpInion 79-43 generally discusses the COnstitulior)el gas tax,
an examination of Attorney General O~i/'lion 79-104 indIcates that it was the language
Of5. 336.069. Fla. Stat 1979, as adopted by s. 9, Ch. n~165.laws ofFloride, that
made it "clear th-.t the legislature '"tended to assure that the surph,Js second gas tax
revenues be used lor. . . the county road system." As discussed Supra, {hEIt statute
(now s. 336.02a, Fla. Stat.) h:aB bean amended to remove ihe reference to the cDunty
road system.
S To the extent that previous opinions are Inconsistent with the conclusion reached
hereir1, they Bf'8 hQreby modified.
~ 9.5-491 MONROE COUNTY CODE
a manner consistent with the capital improvements
plan of the comprehensive plan.
b. Any funds in each of the accounts on deposit, not
immediately necessary for expenditure, shall be in-
vested in interest-bearing assets. All income derived
from these investments shall be retained in the appli.
cable account.
c. Each year, the fair share transportation fees collected
may be returned to the fee payer if the land develop-
ment activity generating traffic is canceled due to
noncommencement of construction before the funds
have been spent or encumbered. Refunds may be made
in accordance with this section provided the then present
owner files petition for a refund within three (3) months
from the date of noncommencement.
d. The refund of fair share transportation fees shall be
undertaken through submission of a refund applica-
tion to be submitted within one (1) year following the
end of the sixth year from the date on which the fair
share transportation fee was paid or within three (3)
months from the date of noncommencement. The re-
fund application shall include the following information:
(i) A notarized statement that the fee payer paid the
fair share transportation fee for the property and
the amount paid;
(ii) A copy of the receipt issued by the county for
payment of the fee;
(iiil A certified copy of the latest recorded deed for the
property; and
(iv) A copy of the most recent ad valorem tax bill.
e. Within twenty (20) working days of receipt of the re-
fund application, the county planning director shall
determine if it is complete. If the county planning
director determines the application is not complete, he
shall send a written statement specifying the deficien-
cies by mail to the person submitting the application.
Unless the deficiencies are corrected, the county plan-
ning director shall take no further action on the re-
fund application.
Supp. No. 39
800.330
LAND DEVELOPMENT-REGULA TrONS
S 9.5-491
(i) Use of Funds Collected:
(1) The county shall establish an appropriate accounting mech-
anism for insuring that the fees collected pursuant to this
section are appropriately earmarked and spent for the cap-
ital expansion of the county's major road network system.
(2) Three (3) accounts shall be established, one (1) for each
subdistrict as shown in appendix A to this chapter; and
fees collected pursuant to this section shall be paid into the
accounts established for the subdistrict in which the new
land development activity is proposed.
(3) Expenditure of fair share fees and trust accounts:
(vii)
(viii)
(ix)
(x)
The funds collected by reason of the establishment of
the fair share transportation fee shall be used solely
for the purpose of acquisition, expansion and devel-
opment of the major road network system determined
to be needed to serve 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 conjunc-
tion with new roadway construction;
Purchase and installation of traffic signalization;
Construction of new curbs, medians and shoulders;
Construction of new bicycle paths;
Construction of new pedestrian pathways and
sidewalks;
(xi) Installation of new landscaping in conjunction with
any of the projects above.
a.
Proceeds from each account shall be used exclusively
for the capital expansion of the county's major road
network 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
Supp. No. 39
800.329
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WHERE DOES IT ALL GO?
DrIvers In the florida Keys pay over $0.44 In
taxes for each galton of gas purchased. Here is
a breakdown of the taxes and where they go:
. Federal
18.4 cents - Mostly for mass transit, roads and
bridges
......'" ...... ............" ... ....... .............. ..... ........... .......... ... ............ ......
-,
. State (Distributed to Department of
Transportation)
10.3 cents Sales Tax - public transportation and
any other state transportation purposes
5.7 cents SeETS (e;g. State Comprehensive
Enhanced Transportation System) Tax - must be
spent in district where generated
.... ........... "'.... ................. ......... ...... ............................"......... ... ....... ........
,
. State (Distributed to local governments)
2 cents - Constitutional Fuel Tax - acquisition,
construction and maintenance of roads
1 ceot - County Fuel Tax - any legitimate county
transportation purpose
1 cen.t - Municipal Fuel Tax - any legitimate city
transportation purpose
...... ....... '" .... '" .......... .... ................. '" "'.. ...... ............ ...... ............... """ .. I II
. Local
6 cents - Local Option Fuel Tax - Local transportation,
small counties may also use funds for other infrastructure
needs
Monroe County Government
Fiscal Year 2005 Proposed Fund Summary
TDC District 4 Third Cent
Fund Number:
Fund Type:
Fund Description:
120
Special Revenue
To account for the local option three cent bed tax in district four.
FY 2003 FY 2004 FY 2005
Actual Adopted Proposed
Business Center Expenditures
Appointed Officials & Boards
B.O.C.C.
225,239
12,683
237,922
Fund 120 Expenditure Totals
966,506
5,460
971,966
1,623,372
1,820
1,625,192
Revenue Source
FY 2005
Proposed
Debt Proceeds and Cash Carryover
Taxes
1,134,629
490,563
1,625,192
Fund 120 Revenue Total
TDC District 5 Third Cent
Fund Number:
Fund Type:
Fund Description:
121
Special Revenue
To account for the local option three cent bed tax in district five.
FY 2003 FY 2004 FY 2005
Actual Adopted Proposed
Business Center Expenditures
Appointed Officials & Boards
B.O.C.C.
623,920
11,717
635,637
Fund 121 Expenditure Totals
1,001,043
5,880
1,006,923
1,282,913
1,960
1,284,873
Revenue Source
FY 2005
Proposed
Debt Proceeds and Cash Carryover
Taxes
719,873
565,000
1,284,873
Fund 121 Revenue Total
Governmental Fund Tvpe Grant
Fund Number: 125
Fund Type: Special Revenue
Fund Description: This fund is used to account for various state and federal grants.
R~ R~ R~ R~
Business Center Expenditures Actual Adopted Proposed Revenue Source Proposed
Debt Proceeds and Cash Carryover 565,000
B.O.C.C. 456,666 565,000 565,000
Community Services 2,334,264 0 0
Ejected Officials 269,147 0 0
Fire & Rescue Services 61,028 0 0
Growth Mgmt 2,237,438 0 0
Management Services 414,718 0 0
Public Safety 369,168 0 0
Public Works 2,660,746 0 0
Fund 125 Expenditure Totals 8,803,175 565,000 565,000
Fund 125 Revenue Total 565,000
Impact Fees Fund - Roadwav
Fund Number:
Fund Type:
Fund Description:
130
Special Revenue
This fund accounts for roadway impact fees collected within the County'S Impact Fee District.
FY 2003 FY 2004 R 2005
Actual Adopted Proposed
Business Center Expenditures
B.O.C.C.
Public Works
Fund 130 Expenditure Totals
161,668
57,613
219,281
Fiscal Year 2005
o
6,013,782
6,013,782
o
6,179,655
6,179,655
B - 17
Revenue Source
FY 2005
Proposed
Debt Proceeds and Cash Carryover
Miscellaneous Revenues
Fund 130 Revenue Total
5,989,955
189,700
6,179,655
Summary Reports