Item D14
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BOARD OF COUNTY COMMISSIONERS
C ounty of M onroe
Mayor David Rice, District 4
Mayor Pro Tem Craig Cates, District 1
The Florida Keys
Michelle Coldiron, District 2
Vacant, District 3
Holly Merrill Raschein, District 5
County Commission Meeting
May 18, 2022
Agenda Item Number: D.14
Agenda Item Summary #10550
BULK ITEM: Yes DEPARTMENT: Engineering / Roads
TIME APPROXIMATE: STAFF CONTACT: Judith Clarke (305) 295-4329
No
AGENDA ITEM WORDING: Approval of Amendment 2 to the Gas Tax Sharing Interlocal
Agreement (ILA) to update the percentage distributions for the 5-cent local option gas tax to include
the 2020 census data and for the 6-cent local option gas tax to include the transportation
expenditures for the last 5 fiscal years. The population and transportation expenditures methodology
was previously agreed upon the by County and Cities. Direction to the Clerk to transmit the executed
ILA to the Department of Revenue on or before July 1, 2022.
ITEM BACKGROUND: The Florida Department of Revenue (DOR) handles the collection and
distribution of the 5-cent and 6-cent gas tax revenues and requested for the percentage distributions
to be provided to them no later than July 1, 2022, for the 6-cent and October 1, 2022 for the 5-cent.
The County and City representative met on August 9, 2021 to discuss updating the 5-cent percentage
distribution based upon the 2020 census data and updating the 6-cent percentage distribution based
upon the last 5 fiscal years. The Cities
were asked to submit their expenditures on or before January 31, 2022. The County has now
received all the Cities and a percentage distribution has been
calculated and circulated based upon the Cities and County transportation expenditures.
The ILA provides the following with the distribution percentages as set forth below:
All parties agree that the distribution of the 6-cent local option gas tax, imposed by County
Ordinance No. 016-1989, as amended by Ordinance No. 026-1989 and as extended by
Ordinance No. 033-2019 and authorized under Sec. 336.025(1)(a), Florida Statute shall be
distributed based upon the transportation expenditures for the last five fiscal year among the
COUNTY and CITIES as follows:
Distribution
City of Key West 28.3%
City of Key Colony Beach .5%
City of Layton .12%
City of Marathon 5.3%
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The Village of Islamorada 9.2%
Monroe County 56.5%
All the parties agree that the 5-cent local option gas tax, imposed by County Ordinance No. 016-
2009 and Ordinance No. 029-2020, and authorized under Sec. 336.025(1)(b), Florida Statute
shall be distributed based upon population (current 2020 census data) among the COUNTY and
CITIES as follows:
Distribution
City of Key West 31.91%
City of Key Colony Beach 0.95%
City of Layton 0.25%
City of Marathon 11.69%
The Village of Islamorada 8.58%
Monroe County 46.62%
The ILA was amended to 2019 to provide for the County and Cities to periodically review the
distributions. The population percentages for the 5-cent gas tax (2-cents was added in 2020) will
likely remain in place until the 2030 census. The transportation expenditures will likely be updated
are included.
This Amendment 2 to the ILA updates the distributions percentages and also updates Section 10
NOTICES.
This Amendment does not affect the Supplemental ILAs dated 7/15/09 entered into with the City of
Marathon, KCB, Layton and the Village of Islamorada.
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 O-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 local option fuel
thth
taxes (7 through 9 cents) under F.S. 336.025 (*There are 2 additional cents that were levied
pursuant to Ordinance No. 029-2020 enacted on 9/3/20)
05/20/2009 (item R-6) BOCC adopts Ordinance 015-2009 levying -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)
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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)
8/9/2020 (Item P.6.) BOCC at its regular meeting approved an Amendment to the ILA adding
periodic review in accordance with F.S. 336.025(1)(d)
9/3/2020- BOCC at its budget meeting approved Ordinance No. 029-2020 adding an additional 2-
cents to the already levied 3-cent per Ordinance No. 016-2009
CONTRACT/AGREEMENT CHANGES:
Update percentage based on census data and transportation expenditures for last 5 FY; update Notice
Section
STAFF RECOMMENDATION: Approval
DOCUMENTATION:
Amendment Two to ILA- Local Option Gas Tax Sharing
Agenda item and ILA dated 5 20 09
Amendment One to ILA dated 08_19_2020
Florida Stat. 336.025 County transportation system; levy of local option fuel and diesel fuel
Ordinance 16-2009 Levying 3-cent local option
Ordinance 33-2019 extending the 6-cent local option tax
Ordinance 029-2020 Imposing additional 2-cents of 5-cents gas tax
FINANCIAL IMPACT:
Effective Date: 5/18/22
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
Budgeted: N/A
Source of Funds: N/A
CPI: N/A
Indirect Costs: N/A
Estimated Ongoing Costs Not Included in above dollar amounts: N/A
Revenue Producing: Yes, per shared gas tax revenues
If yes, amount: Depends upon gas tax revenues
Grant: N/A
County Match: N/A
Insurance Required: N/A
Additional Details: N/A
The County will recevie its gas tax distribution from the Department of Revenue depending upon
the gas tax revenue.
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REVIEWED BY:
Judith Clarke Completed 05/02/2022 12:14 PM
Christine Limbert Completed 05/02/2022 1:01 PM
Purchasing Completed 05/02/2022 1:32 PM
Budget and Finance Completed 05/02/2022 4:43 PM
Brian Bradley Skipped 04/27/2022 7:12 PM
Lindsey Ballard Completed 05/03/2022 1:41 PM
Board of County Commissioners Pending 05/18/2022 9:00 AM
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AMENDMENT TWO TO LOCAL OPTION GAS TAX SHARING INTERLOCAL
AGREEMENT
THIS AMENDMENT TWO TO THE LOCAL OPTION GAS TAX SHARING
INTERLOCAL AGREEMENT is made and entered into as of this 15th day of June 2022, 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 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 existing under the laws of the State
of Florida, (hereinafter Islamorada) or collectively referred to as CITIES.
WHEREAS, the CITIES and the COUNTY entered into a Local Option Gas Tax Sharing
Interlocal Agreement (ILA) dated May 20, 2009 in accordance with
F.S. 336.025 setting forth a distribution formula for dividing the 6-cents and 5-cents proceeds of
the gas tax among the County and all eligible municipalities within Monroe County; and
WHEREAS, in accordance with F.S. 336.025(1)(d), the ILA was amended August 19,
2020 to add a provision for periodic review whereby the local government entities will meet every
two years to review and evaluate the method of distribution in accordance with the Statute; and
WHEREAS, the County and Cities representatives have met and agreed to update the
distribution formula for the 5-cent local option gas tax distribution that is based upon population
to include the 2020 census data and to incorporate the transportation expenditures for each local
government for the last five fiscal years for the 6-cent local option gas tax distribution; and
WHEREAS, Section 10. NOTICES of the ILA will be amended and updated to reflect the
individuals currently holding COUNTY and CITY positions;
NOW THEREFORE, in consideration of the mutual promises and conditions contained
herein, the parties agree to amend the ILA as follows:
1.!Section 3. Revenue Share Allocation shall be amended to read as follows:
SECTION 3. REVENUE SHARE ALLOCATION
All parties agree that the distribution of the 6-cent local option gas tax, imposed by County
Ordinance No. 016-1989, as amended by Ordinance No. 026-1989 and as extended by
Ordinance No. 033-2019 and authorized under Sec. 336.025(1)(a), Florida Statute shall be
distributed based upon the transportation expenditures for the last five fiscal year among
the COUNTY and CITIES as follows:
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Distribution
City of Key West 28.3%
City of Key Colony Beach .5%
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Amendment Two to ILA- Local Option Gas Tax Sharing
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City of Layton .12%
City of Marathon 5.3%
The Village of Islamorada 9.2%
Monroe County 56.5%
B. All the parties agree that the 5-cent local option gas tax, imposed by County Ordinance
No. 016-2009 and Ordinance No. 029-2020, and authorized under Sec. 336.025(1)(b),
Florida Statute shall be distributed based upon population (current 2020 census data)
among the COUNTY and CITIES as follows:
Distribution
City of Key West 31.91%
City of Key Colony Beach 0.95%
City of Layton 0.25%
City of Marathon 11.69%
The Village of Islamorada 8.58%
Monroe County 46.62%
2.!Section 10 of 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
County Attorney Robert B. Shillinger
P. O. Box 1026
Key West, FL 33041
KEY COLONY BEACH:
City Manager Dave Turner
P.O. Box 510141
Key Colony Beach, FL 33051
Mr. Dirk Smits, Esq
City Attorney for Key Colony Beach
81990 Overseas Highway, Third Floor
Islamorada, FL 33036
MARATHON:
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George Garrett , City Manager &
City Attorney Steve Williams
9805 Overseas Highway
Marathon, FL 33050
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Amendment Two to ILA- Local Option Gas Tax Sharing
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ISLAMORADA:
City Manager &
Roget V. Bryan, Village Attorney
86800 Overseas Highway
Islamorada, FL 33036
LAYTON:
Mayor Bruce Halle
PO Box 778
Long Key, FL 33001
Mr. Dirk Smits, Esq
City Attorney for Layton
81990 Overseas Highway, Third Floor
Islamorada, FL 33036
KEY WEST:
City Manager-Patti McLauchlin &
City Attorney Shawn Smith
P. O. Box 1409
Key West, FL 33041
3.All other terms and conditions of the ILA dated May 20, 2009, as amended, 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
By___________________________ By:
As Deputy Clerk Mayor/Chairperson
503:033
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Amendment Two to ILA- Local Option Gas Tax Sharing
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(SEAL) CITY OF KEY WEST
ATTEST:
By:_______________________ By:
Clerk Mayor
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Amendment Two to ILA- Local Option Gas Tax Sharing
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(SEAL) CITY OF KEY COLONY BEACH
ATTEST:
By:_______________________ By:
Clerk Mayor
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Amendment Two to ILA- Local Option Gas Tax Sharing
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(SEAL) CITY OF LAYTON
ATTEST:
By:_______________________ By:
Clerk Mayor
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Amendment Two to ILA- Local Option Gas Tax Sharing
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(SEAL) CITY OF MARATHON
ATTEST:
By:_______________________ By:
Clerk Mayor
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(SEAL) CITY OF ISLAMORADA, VILLAGE OF
ISLANDS
ATTEST:
By:_______________________ By:
Clerk Mayor
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Qbdlfu!Qh/!651
E/25/h
Buubdinfou;!Psejobodf!13:.3131!Jnqptjoh!beejujpobm!3.dfout!pg!6.dfout!hbt!uby!!)Bnfoenfou!3!up!Hbt!Uby!Tibsjoh!JMB*
Qbdlfu!Qh/!652
E/25/h
Buubdinfou;!Psejobodf!13:.3131!Jnqptjoh!beejujpobm!3.dfout!pg!6.dfout!hbt!uby!!)Bnfoenfou!3!up!Hbt!Uby!Tibsjoh!JMB*
Qbdlfu!Qh/!653
E/25/h
Buubdinfou;!Psejobodf!13:.3131!Jnqptjoh!beejujpobm!3.dfout!pg!6.dfout!hbt!uby!!)Bnfoenfou!3!up!Hbt!Uby!Tibsjoh!JMB*
Qbdlfu!Qh/!654
E/25/h
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Qbdlfu!Qh/!655
E/25/h
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Qbdlfu!Qh/!656
E/25/h
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Qbdlfu!Qh/!657
E/25/h
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Qbdlfu!Qh/!658
E/25/h
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Qbdlfu!Qh/!659
E/25/h
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Qbdlfu!Qh/!65: