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Item Q3 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: November 17,2004 Division: County Administrator Bulk Item: Yes No~ Department: County Administrator AGENDA ITEM \VORDING: Consideration of the gas tax issue that was presented at the Sept. & Oct. 2004 meeting and table by the BOCC. ITEM BACKGROUND: as above PREVIOUS RELEVANT BOCC ACTION: as above CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATIONS: Discussion and BOCC action as appropriate. TOTAL COST: N/A BUDGETED: Yes N COST TO COl~TY: N/A SOURCE OF FUNDS: REVENUE PRODUCING: Yes No X AMOUNTPERMONTH_ Year APPROVED BY: County Atty _ OMB/Purchasing _ Risk Management _ DIVISION DIRECTOR APPROVAL: ~ iJJ ~ Thomaslw:;; . DOCUMENTATI()N: Included X To Follow_ Not Required DISPOSITION: AGENDA ITEM # Q -3 Revised lI03 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: October 20. 2004 Division: County Administrator Bulk Item: Yes _ No X Department: County Administrator AGENDA ITEM WORDING: Consideration of the gas tax Issue as presented Sept. 2004 and tabled by the BOCC. ITEM BACKGROUND: as above PREVIOUS RELEVANT BOCC ACTION: as above CONTRACT I AGREEMENT CHANGES: n/a STAFF RECOMMENDATIONS: Discussion and BOCC action as appropriate. TOTAL COST: COST TO COUNTY: N/A N/A BUDGETED: Yes _ No _ SOURCE OF FUNDS: REVENUE PRODUCING: Yes No X AMOUNT PER MONTH YR APPROVED BY: County Atty OMB/Pu DIVISION DIRECTOR APPROVAL: _---:::::::::: -~ Jam . 0 Risk Management /.{J7 inistrator DOCUMENTATION: Included X To Follow Not Required DISPosmON: AGENDA ITEM # j)--CI Revised 2/27/01 BOARD OF COUNTY COMMISSIONERS per Izjo'l ( D1 AGENDA ITEM SUMMARY Meeting Date: 9-15-04 Division: County Administrator Bulk Item: Yes No X Department: County Administrator AGENDA ITEM WORDING: Discussion of request by various municipalities that the County consider new sharing arrangements for gas taxes. ITEM BACKGROUND: Various municipalities have passed Resolutions asking the County to consider sharing more gas tax funds, however, these funds are all programmed and the fund balance continues to dwindle. PREVIOUS RELEVANT BOCC ACTION: This item was discussed at the following BOCC meetings: May 21,2003, June 18,2003, and March 17, 2004. At the last special BOCC meeting held with the City of Marathon and the Village of Islamorada, the BOCC asked for this item to be agendaed for the September 2004 BOCC meeting. CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATION: The BOCC should not approve the sharing of additional funds since gas taxes are totally programmed in the Seven-Year RoadlBridge and Bike Path Capital Plan. TOTAL COST: Unknown BUDGETED: Yes Account # SOURCE OF FUNDS: NO Cost to County: Unknown REVENUE PRODUCING: YES _ NO _ AMOUNT PER MONTH YEAR APPROVED BY: County ~,. X ~lPurchasing X Risk Management Item Prepared by: L-l..7 ~ Da~. Koppe(P.E., Couoty ~ DIVISION DIRECTOR APPROVAL: ~ .fi)/ ~1- l (', Dent terce, Division Director DOCUMENTATION: Included _ To Follow X Not Required DISPOSITION: AGENDA ITEM # ).r ) I ',- 1'(7~p-3 /)\') 11':1./ I " I .. I MEMORANDUM TO: THROUGH: FROM: RE: DATE: Monroe County Mayor and County Commissioners James L. Roberts, County Administrator David S. Koppel, County Engineer (/.. Report on Gas Tax September 8, 2004 Purpose: Contents: Conclusion: The purpose of this report is to provide information on the revenues and expenditures within the Road and Bridge Fund. This will enable the County to determine if money is available to consider a new sharing arrangement with the municipalities or if additional revenues are needed. This report contains revenues and expenditures for fiscal year 2004 of the various taxes within the Road and Bridge Fund. Tables on Constitutional Fuel Tax, County Fuel Tax, Local Option Fuel Tax, Fund Balance Forward, and a "Fairness Calculation" are provided. The report indicates that a disparity exists between the amount of fuel tax revenue that each local government receives. Key West receives the highest amount at $9,681 per lane mile while Marathon receives the lowest amount at $3.211 per lane mire. Monroe County receives the second lowest amount at $4,407 per lane mile. The report also shows that Monroe County does not have sufficient funds to maintain its road program and will have to stop reSUrfacing roads in fiscal year 2006. Therefore, Monroe County does not have gas tax funds to share with the municipalities. Another funding Source must be found. Several options are provided in this report. DSK/jbw cc: Dent Pierce, Director of Public Works TABLE OF CONTENTS MOTOR FUEUDIESEL FUEL TAXES (Revised 08/30/04)........................................................................1 CONSTITUTIONAL FUEL TAX ESTIMATED FISCAL YEAR 2004...............................................................2 COUNTY FUEL TAX (ONE CENT) ESTIMATED FISCAL YEAR 2004.............................................................3 LOCAL OPTION FUEL TAX (Six Cents Levied) ESTIMATED FISCAL YEAR2004.................................4 FUND BALANCE FORWARD FOR ALL CATEGORIES OF FUEL TAX ........................................................5 SHARING OF FUEL TAX FUNDS .................................................................................................................6 LOCAL GOVERMENT FUEL TAX PROCEEDS FISCAL YEAR 2004 .........................................................7 FAIRNESS CA L CULA TI 0 N .................... .............. ............. ....... ........ ....... .... ......... ......... ................... ..... ........8 TRANSPORTATION IMPACT FEES ............................................................................................................9 o PTI 0 N S . ........ ...... .............. .................... .................. .............. ................ ....................... ......... ................... ......1 0 APPEND IX ....... ............. ............................. .... ...................... ......... ............ .............. ...... ..... ...... .............. ..... ......11 A Fund 102 - Roads and Bridges B Local Option Fuel Taxes for FY 2004 C Population Estimates for Florida Counties and Municipalities D Ninth Cent Fuel Tax Estimated Tax Receipts E Seven- Year Road and Bicycle Plan '""" ~ o ~ 00 o 1 .!: ~ ~ ...:I ~ ~ ...:I ~ r;5I ~ ~ ~ ~ o ~ ~ r4 ~ t - ... - ... ~ 8 N r'i ~ -:- - - ... - ... ... i N ~ 'C c oS :::I < c4 r- ... ,-.. :5!.. - e - "It; :g ~ fI.5 ~ ... - ~ - - -- - ... 8 N r.4 ~ 'GS- a -- - ~ ~ ..... u S en - U :::I ~ u .. 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'(3 .~ ~l"") ;90 .~~ ,gN .'" g .>-< ~ti : rn ~ .!!I~ Ca ",C ~< I ~ Ic3 I~ '2 '!: ~ ~ ~ ~ ~ Uf-o ..... ~ ca ~ i .... u ~:E! ~ ~ ~Cl ~c5 a-S ~;S Uf-o c o ~ S>. enCl EO 'tl u ~J3 i~ II) .5 ~ Cl ~ E en >- ..0 'i 8,>- .s8 ~ r= ~ CONSTITUTIONAL FUEL TAX ESTIMATED FISCAL YEAR 2004 REVENUE 80% of Constitutional Fuel Tax 20% of Constitutional Fuel Tax $1,900,000 $ 450.000 Estimated Total $2.350.000 EXPENDITURES Road Department $2.350.000 (1) Estimated Total $2.350.000 Surplus / Deficit (+ / - ) $ -0: NarE (1); Road Department expenditures are actually $2,842,228, the balance is funded by the County Fuel Tax. Funds from the Constitutional Fuel Tax and County Fuel Tax are combined for budgetary purposes. Page 2 COUNTY FUEL TAX (ONE CENT) ESTIMATED FISCAL YEAR 2004 REVENUE County Fuel Tax (One Cent) $1,000.000 Estimated Total $1,000,000 EXPENDITURES Road Department Engineering Department $ 492,228 $ 600.000 Estimated Total $1,092.228 Surplus / Deficit (+/-) $ - 92.228 Page 3 LOCAL OPTION FUEL TAX (Six Cents Levied) ESTIMATED FISCAL YEAR 2004 REVENUE Local Option Fuel Tax (Six Cents) $1.400.000 Estimated Total $1,400,000 (1) EXPENDITURES Veteran Transportation Middle Keys Guidance Clinic Transportation Guidance Clinic Transportation Social Services Transportation Street Lighting $ 127,256 $ 94,307 $ 42,351 $1,037/554 $ 98.532(2) Estimated Total $1,400,000 Surplus / Deficit (+/-) $ -0- NOTE (I): This is the County's estimate. The 2003 Local Government Financial Information Handbook estimates this to be S1,511 ,607. NOTE (2): Street lighting expenditures are S202,862. The balance (SI04,330) is funded from miscellaneous revenue and interest income. Miscellaneous revenue is for transportation fares, property usage, sale of surplus material, road abandonment fees, etc. and total S74,000. Interest income on the fund balance of the Road and Bridge Fund amounts to $175.000 but is declining. Page 4 FUND BALANCE FORWARD FOR ALL CATEGORIES OF FUEL TAX FY FY FY FY FY FY FY FY FY 200Q 2QQ1 2002 ~ ~ 2005 ~ 2007 ~ 14,093,624 13,616,678 13,265,233 8,939,489 5,549,810 779,325 93,815 (625,119) (1,338,395) Project Expenditures for Fiscal Year 2004 $2,619,377 NOTE: This is the source from which projects are funded. At the projected rate of reduction in the fund balance forward and costs in the County's adopted Seven-Year Road Plan, in fiscal year 2006 the County will only have $93,815 to do projects. No projects are scheduled in the Seven- Year Road and Bicycle Plan for FY 2006 or thereafter. Page 5 SHARING OF FUEL TAX FUNDS Other than fuel tax funds that are distributed to municipalities by operation of law or interlocal agreement, the County has appropriated for municipal use the following: Fiscal Year Amount Purpose ~ Islamorada 2004 $969,000 C-905 - roadway $459,745 resurfacing and drainage improvements Marathon 2004 $956,400 Marathon roads -0- $459.745 These funds granted to municipalities have served to reduce Fund Balance. Page 6 LOCAL GOVERMENT FUEL TAX PROCEEDS FISCAL YEAR 2004 Islamorada Marathon Key West Layton Key Colony Beach Monroe County - Constitutional Monroe County - County Monroe County - Local Option By Operation of Law (1) By Interlocal A~eements $ 294,500 $ 273,733 $1,254,780 $ 34,378 $ 68,755 $ 69,076 $ 99,758 $ 294,178 $ 2,040 $ 8,648 $ 2,350,000 $ 1,000,000 $1,400,000 NOTE (I): Each city receives revenue from a municipal fuel tax automatically pursuant to Florida Law. Municipal Fuel Tax revenue was calculated based on 35.6% of the Municipal Revenue Sharing estimates contained in the 2003 Local Government Financial Information Handbook. Page 7 FAIRNESS CALCULATION Amount Amount/ Amount/ Received(1) Popula tion Person Lane Mile(3) Lane Mile Islamorada $ 363,576 6,970 $ 52.16 78.7 $4,619.77 Marathon $ 373,491 10,341 $ 36.12 116.3 $3,211.44 Key West $1,548,958 25,811 $ 60.01 160.0 $9,680.99 Layton $ 36,418 194 $187.72 6.0 $6,069.67 Key Colony Beach $ 77,403 822 $ 94.16 16.0 $4,837.69 Monroe County $3,448,532(2) 36,335 $ 94.91 782.6 $4,406.51 NOTE (I): NOTE (2): This does not include any grants or funds from other programs. This excludes $1,301,468 used for County-wide social service transportation programs. Some local governments also maintain bridges: Islamorada _ 0; Marathon _ 8; Key West - 0; Layton - 0; Key Colony Beach - 1; Monroe County _ 29. NOTE (3); Page 8 TRANSPORTATION IMPACT FEES AREA FUND BALANCE Countywide $1,471,660 District 1 - Lower Keys $29,417 District 2 - Middle Keys $2,119,592 District 3 - Upper Keys $3,031,568 District 4 - KCB $162,099 TOTAL FUND BALANCE $6,814,336 Use of funds collected is provided under MONROE COUNTY CODE, ARTICLE X.IMPACT FEES. Section 9.5-491 (i) (3) as follows: (3) Expenditure affair share fees and trust accounts: a. 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 development 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 conjunction with new roadway construction; (vii) (viii) (ix) (x) (xi) 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-90S in Key Largo, and the proceeds are used in a manner consistent with the capital improvements plan of the comprehensive plan. 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; Installation of new landscaping in conjunction with any of the projects Page 9 OPTIONS If Monroe County decides to share the Constitutional Fuel Tax with municipalities, there will be further negative impact on the County's ability to fund its needs. (It should be noted that prior to the two incorporations, funds from the Constitutional Fuel Tax and other fuel taxes were utilized for roads and services within the current municipal boundaries. In fact, some still are for county-wide services.) Options 1. If Monroe County levies the "Ninth Cent" gas tax, the estimated gross revenue would be $582,000, with $262,000 (45%) for County use and the rest, $320,000 (55%) for the municipalities. 2. If Monroe County levies an additional one-cent of local option fuel tax, the estimated gross revenue would be $540,000, with $243,000 (45%) for County use and the rest, $297,000 (55%) for the municipalities. At five additional cents the breakdown is $2,700,000 total, County $1,215,000 (45%), municipalities $1,485,000 (55%). 3. Monroe County could raise County-wide ad valorem taxation to support County-wide social services and veterans transportation projects. Estimated total increase to Fiscal Year 2005 would be $1,409,572, an 8.3% increase in County-wide taxation. 4. Continue to search for ways to utilize transportation impact fees to the maximum extent possible and thereby delay the depletion of the Road and Bridge Fund. 5. Municipalities could identify their own revenue sources. Page 10 APPENDIX A Fund 102 - Roads and Bridges B Local Option Fuel Taxes for FY 2004 C Population Estimates for Florida Counties and Municipalities D Ninth Cent Fuel Tax Estimated Tax Receipts E Seven- Year Road and Bicycle Plan Page 11 1 .. [&,1 ~ ~i I act I ~!~:.~!.~io ~~:~ ~'~i ' i~i~ oi~ ~:o'o ~Ig,~.:~ o,~ ~is ~ ~'c.;i'sil .it -.: N 'r: ....:/ IN'c:8 N : r-:,It NI....: :0\' .'j, ~ 1 ~ '~ ~ ~I~! i ; ~ ~!:e _~ ,--tl--- . ~ _~ _ ~ ,~ !., ~ i ~ I ~ S.11 ~ :~~~~I~I~:~i~: i :~'~Io ~:~Io,o ~~I~~lo:~,~~, ~ ~'I,j, I li,~,~ ~I:~...... ~~I~ ~Iii ' ~':Q I~~: iB ~I~ al !: = ~ ."1 .... I -. .~ I. I '.' 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I APPENDIX B-1 Florida Legislative Committee on Intergovernmental Relations Local Option Fuel Tax Distributions local Government Fiscal Year 2003-04 Estimates ### IMPORTANT Explanatory Notes Can Be Found on the last Page ### 1 to 6 Cents Local Option Fuel Tax 1 to 5 Cents local Option Fuel Tax Imposed on Motor and Diesel Fuels Imposed on Motor Fuel Only Motor Fuel Distribution Estimated Motor Fuel Distribution Estimated local Government Tax Rate Percentage Distribution Tax Rate Percentage Distribution --...----- .....--- ------ ------ ---- -- BOCC Miami-Dade $ 0.06 72.6100000 $ 43,497,065 $ 0.03 74.0000000 $ 19,614,886 Aventura 0.5276833 316,109 0.5009041 132,773 Bal Harbour 0.0765079 45,832 0.0726252 19,250 Bay Harbor Islands 0.1221006 73,144 0.1159042 30,722 Biscayne Park 0.1081242 64,772 0.1026371 27,206 Coral Gables 1.4589878 874,008 1 .3849465 367,102 Doral See note See note EI Portal 0.0803825 48,153 0.0763032 20,225 Florida City 0.2644712 158,432 0.2510497 66,545 Golden Beach 0.0479513 28,725 0.0455179 12,065 Hialeah 5.6978484 3,413,298 5.4086896 1,433,660 Hialeah Gardens 0.4704221 281,807 0.4465489 118,365 Homestead 0.9510648 569,736 0.9027997 239,302 Indian Creek 0.0065220 3,907 0.0061909 1,641 Key Biscayne 0.2567403 153,800 0.2437111 64,600 Medley 0.0806910 48,338 0.0765960 20,303 Miami 8.6956380 5,209,127 8.2543479 2,187,947 Miami Beach 2.1105873 1,284,349 2.0034783 531,054 Miami Gardens See not. See note Miami Lakes 0.5852351 350,585 0.5555353 147,254 Miami Shores 0.3056149 183,079 0.2901054 76,897 Miami Springs 0.4988042 298,809 0.4734907 125,506 North Bay 0.1459556 87,435 0.1385485 36,724 North Miami Beach 1.0707753 841,449 1.0184351 269,422 North Miami 1.5008411 899,080 1.4246757 377,633 Opa Locka 0.3782190 226,572 0.3590250 95,165 Palmetto Bay See note See note Pinecrest 0.6386765 382,600 0.6062847 160,700 South Miami 0.3308819 198,215 0.3140901 83,255 Sunny Isles Beach 0.3167294 189,737 0.3006559 79,694 Surfside 0.1279498 76,848 0.1214566 32,194 Sweetwater 0.3265136 195,598 0.3099436 82,156 Virginia Gardens 0.0618215 37,034 0.0586842 15,555 West Miami 0.1462614 87.618 0.1388389 36.801 100.0000000 $ 59,905,061 100.0000000 $ 26,506,602 BOCC Monroe $ 0.06 60.5000000 S 1,511,607 $ 0.0000000 $ Islamorada See note 294,500 O.oqooooo Key Colony Beach 2.0000000 68,755 0.0000000 Key West 36.5000000 1,254,780 0.0000000 Layton 1.0000000 34,378 0.0000000 Marathon See note 273.733 0.0000000 100.0000000 $ 3.437,752 0.0000000 S 529,812 BOCC Nassau $ 0.06 79.9801000 $ 1,515,560 $ 0.0000000 $ Callahan 0.9458000 17,922 0.0000000 Fernandina Beach 14.0849000 266,898 0.0000000 Hilliard 4. 9892000 94.541 0.0000000 100.0000000 $ 1,894,921 0.0000000 $ 241,941 BOCC Okaloosa S 0.06 67.0000000 $ 3,942,848 $ 0.0000000 $ 2003 Local Government Financial Information Handbook Page 236 APPENDIX B-2 Florida Legislative Committee on Intergovernmental Relations Local Option Fuel Tax Distributions Local Government Fiscal Year 2003-04 Estimates ### IMPORTANT Explanatory Notes Can Be Found on the Last Page ### 1 to 6 Cents Local Option Fuel Tax Imposed on Motor and Diesel Fuels 1 to 5 Cents Local Option Fuel Tax Imposed on Motor Fuel Only Local Government Motor Fuel Tax Rate Distribution Percentage Estimated Distribution Motor Fuel Tax Rate Distribution Percentage Estimated Distribution Statewide Totals $ 522,488,647 ------- $ 149,771,164 Notes: 1) Please note that this table represents a change in format from that used in prior years. Rather than listing estimated distributions based on a 1 cent per gallon levy, the figures are based on the total number of cents imposed with the one exception summarized in note #2. 2) For those counties that do not impose the 1 to 5 cents local option fuel tax as indicated by this table, a separate revenue estimate is provided. This estimate represents a countywide distribution based on a hypothetical 1 cent per gallon levy. 3) As a result of statewide equalization, all counties levy the 1 to 6 cents local option fuel tax on diesel fuel at the maximum rate of 6 cents. Consequently, the rates listed in that particular column are for motor fuel only. 4) Estimated local option fuel tax distributions are based on FY 2003-04 distribution percentages specified by either locally-determined Interlocal agreements or statutory default formula. 5) The distributions to Islamorada and Marathon, both in Monroe County, reflect reductions from the county's share. These annual reductions will end as of September 30, 2004. 6) The 7/15/03 revision affects only the 1 to 6 cent tax distributions for the Pasco County municipalities of Saint Leo and San Antonio and the 1 to 5 cent tax distributions to Suwannee County and its respective municipalities. 7) As of Ihe date of this second revision, no distribution percentages for the recently incorporated Miami-Dade County municipalities of Doral, Miami Gardens, and Palmetto Bay, have been furnished to the Florida Department of Revenue. Consequently, calculations of estimated distributions to these municipalities have not been made. Source: Florida Department of Revenue. Office of Research and Analysis (July 15, 2003). 2003 Local Government Financiallnformalion Handbook Page 241 APPENDIX C As certified to the Florida Department of Revenue by the Executive Office of the Governor Adjusted 2003 Population Estimates for Florida Counties and Municipalities Used in the FY 2004-05 State Revenue Sharing Calculations Population Effects Adjusted Total April 1 . 2003 April 1 . 2003 April 1, 2003 POpulation Total Inmate Total Population Municipal Municipal Used for State County I MunicIpality Population Population Le.. Inm.... Annexation. Incorporation. Revenue Sharing Unincorporated County 116,162 1.070 115,092 115,092 Miami-Dade County 2,346.932 9,283 2.336.849 2.338.849 Aventura 27,241 27,241 27,241 Bal Harbour 3,312 3.312 3,312 Bay Harbor Islands 5,188 5,188 5.188 Biscayne Park 3,485 3,485 3,485 Coral Gables 43,216 43,216 43,216 Doral 29,672 29,672 EI Portal 2,530 2,530 2,530 Florida City 8,466 16 8.450 8,450 Golden Beach 930 930 930 Hialeah 233.388 233,388 233.388 Hialeah Gardens 20.106 20,106 20,106 Homestead 34,989 34,969 34.989 Indian Creek Village 31 31 31 Islandla 6 6 6 Key Blscayne 11,100 11,100 11,100 Medley 1,130 1,130 1,130 Miami 372,920 1,997 370,923 370.923 Miami Beach 90,486 90,486 90,486 Miami Gardens 105,231 105.231 Miami Lakes 24,523 24,523 24,/523 Miami Shores 10,441 10,441 10,441 Miami Springs 13,725 13.725 13,725 North Bay 6,613 6.613 6,613 North Miami 60,069 60,069 60.069 North Miami Beach 42.167 42.167 42,167 Opa-Iocka 15.592 15.592 15,592 Palmetto Bay 24,789 24,789 24,789 Plnecrest 19,286 19,286 19.286 South Miami 10,768 10.768 10,768 Sunny Isles Beach 16,198 16,198 16,198 Surfside 5,250 5,250 5.250 Sweetwater 14,280 14,280 14,280 Virginia Gardens 2,348 2.348 2,348 West Miami 6.162 8,162 6,162 Unincorporated County 1,215.197 7.270 1.207,927 (134,903) 1,073,024 Monro. County 80,537 64 80,473 80,473 I slamorada 6,970 6,970 6.970 Key Colony Beach 822 822 822 Key West 25,811 25.811 25.811 Layton 194 194 194 Marathon 10,341 10,341 10,341 Unincorporated County 36.399 64 36,335 36,335 Nassau County 63,062 43 63,019 63,019 Callahan 1,023 1.023 1,023 Fernandina Beach 11,361 24 11,337 11,337 Hilliard 2,748 2,748 2,748 Unincorporated County 47,930 19 47,911 47,911 Okaloosa County 181,102 2,260 178,842 178,842 Cinco Bayou 365 365 365 Crestview 16,030 16,030 16,030 Deslin 11,784 11,784 11 ,784 Fort Wallon Beach 20,513 20,513 20,513 Laurel Hill 554 554 554 Mary Esther 4,078 4,078 4,078 Niceville 12,446 12,446 3 12,449 Shalimar 723 723 723 Valparaiso 6.452 6,452 6.452 Unincorporated County 108,157 2,260 105,897 (3) 105,894 June 15, 2004 Page 6 of 10 APPENDIX 0 Florida Department of Revenue Ninth Cent Fuel Tax Estimated Gallons and Tax by Fuel Type Revenue Estimates for the Local Fiscal Year Ending September 30,2005 Estimated Estimated Tax Estimated Tax Motor Fuel Motor Fuel Receipts from Diesel Fuel Receipts from County Gallons Tax Rate Motor Fuel Tax Rate Diesel Fuel Alachua 118,165,485 $ 0.01 $ 1,145,024 $ 0.01 $ 143,490 Baker 15,460,547 0.01 149,813 0.01 29,991 Bav 90,919,347 . 881,008 0.01 129,820 Bradford 17,028,593 - 165,007 0.01 27,033 Brevard 250,906,819 - 2,431,287 0.01 359,143 Broward 824,202,230 0.01 7,986,520 0.01 887,163 Calhoun 5,627,465 - 54,530 0.01 24,572 Charlotte 85,616,099 - 829,620 0.01 141,896 Citrus 59,453,002 - 576,100 0.01 65,707 Clay 73,006,240 0.01 707,430 0.01 84,312 Collier 142,123,063 0.01 1,377,172 0.01 134,508 Columbia 46,840,583 0.01 453,885 0.01 154,162 De Soto 9,850,534 0.01 95,452 0.01 32,446 Dixie 5,759,138 - 55,806 0.01 30 296 Duval 448,984,093 . 4,350,656 0.01 1,141,354 Escambia 141,797,849 0.01 1,374,021 0.01 270 674 Flaaler 35,721,876 0.01 346,145 0.01 39,362 Franklin 7,176,260 - 69,538 0.01 13,170 Gadsden 29,119,937 - 282,172 0.01 252,426 Gilchrist 6,186,194 0.01 59.944 0.01 9852 Glades 4,120,499 0.01 39,928 0.01 18,448 Gulf 5,047,501 - 48,910 0.01 12,170 Hamilton 9,853,551 - 95,481 0.01 74,879 Hardee 13,191,409 0.01 127,825 0.01 44,739 Hendrv 19,805,810 0.01 191,918 0.01 94,956 Hernando 60,317,962 0.01 584,481 0.01 135,425 Hiahlands 38,995,910 0.01 377,870 0.01 124.556 Hillsborough 575,280.544 0.01 5,574,468 0.01 1,087,056 Holmes 9,151,370 - 88,677 0.01 35,289 Indian River 68,401,918 - 662,815 0.01 181,129 Jackson 32,396,320 0.01 313.920 0.01 230,245 Jefferson 10,658,144 0.01 103,277 0.01 57,671 Lafayette 2,129.392 . 20.634 0.01 8,390 Lake 124,114,068 0.01 1,202,665 0.01 176,147 Lee 267,519,989 0.01 2,592,269 0.01 345,671 Leon 119,657,865 0.01 1,159,485 0.01 143,212 LeVY 20,586,639 . 199,485 0.01 50,759 Liberty 2,509,590 0.01 24,318 0.01 23,539 Madison 12,718,039 - 123,238 0.01 191,072 Manatee 143,720,123 0.01 1,392,648 0.01 201,073 Marion 168,918,833 0.01 1,636,823 0.01 470,433 Martin 80,963,191 0.01 784,533 0.01 92,160 Miami-Dade 1,018,354,464 0.01 9,867,855 0.01 1.434,486 Monroe 60,112,943 . 582,494 0.01 50,185 Nassau 27,104,991 0.01 262,647 0.01 81,613 Okaloosa 101,114,092 0.01 979.796 0.Q1 90,114 Okeechobee 29,613,586 0.01 286.956 0.01 82,169 Oranoe 570,768.443 - 5,530,746 0.01 1,080,760 Osceola 125,074,965 0.01 1,211,976 0.01 185,963 Palm Beach 541,415,045 0.01 5,246,312 0.01 652,568 Pasco 198,383,218 0.01 1,922,333 0.01 255,883 June 10.2004 Office of Research and Analysis ~:gr;'-' ~. -.; --r,rTl Lt (.\, '1 n:~,'(' 'd,.' 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