Item V3
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: Julv 15.2003
Division:
Countv Administrator
Bulk Item: Yes
No ..lL..
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. There has been recognition that the County has no legal obligation to do so, The enclosed
summary has been prepared by the County Attorney's office.
PREVIOUS RELEVANT BOCC ACTION:
This item was heard at the April and June Board of County Commissioners' meeting and continued to
the July Board meeting.
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATIONS:
The BOCC should not approve the sharing of additional funds since gas taxes are totally programmed
in the Seven-Year Road/Bridge and Bike Path Capital Plan.
TOTAL COST:
Unknown
BUDGETED: Yes
No
COST TO COUNTY:
Unknown
SOURCE OF FUNDS:
REVENUE PRODUCING: Yes
No
AMOUNT PER MONTH_ Year
APPROVED BY: County Atty ..lL..
OMB/Purchasing -X.-. Risk Management _
~~
James L. Roberts
DIVISION DIRECTOR APPROVAL:
DOCUMENTATION:
Included ~ To Follow_
Not Required_
DISPOSITION:
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UK~~E~Y ~O~~~~E
(305) 294-4641
BOARD OF COl!:-;TY CO'nIISSIO:-;EI~S
Man)f Dixie 1\1 Spehar. Distrlel ]
Ma;'or PTl1 Tem Murray E. Nelson, District ~
George Neugent. Dislrlcl 2
Charles "So~ny" McCoy, Dislrict 3
David P Rice, District 4
Office of the County Attorney
PO Box 1026
Key West. FL 33041-1026
305/292-3470 - Phone
305/292-3516 - Fax
MEMORANDUM
I'U'
I., L..
, ?''1::~
- 4-'-' 1,...-"_'
TO:
Board of County Commissioners of Monroe County
James L. Roberts. Administrator
Dent Pierce, Division Director. Public Works
FROM:
John R, Collins ,'1.&-,..
County Attorney ~
DATE:
July 3. 2003
SUBJECT:
Distribution of the proceeds of the local option gas tax
***********************************
At the June BCC meeting representatives from the City of Marathon and the ViJlage appeared
before the Board to request an increase in the amount of gas tax revenue received by those two cities
to a "fair share," During their presentation the Marathon and Village representatives did not articulate
which gas tax distribution formula they believed resulted in their respective cities being short changed,
Therefore, this memo wiJl proceed on the assumption that the local option gas tax distribution formula
is the culprit,
An up to 11~ per gallon local option gas tax is authorized by Sec, 336,025, F,S, The County
elected to levy a 6~ per gaJlon local option gas tax in Ord, No, 16-1989. codified in Secs, 2-315 - 2-
319, MCC. Pursuant to Sec, 336,025(3 )(a)( I), the County entered into its current interlocal agreement
with the City of Key West for the distribution of the local option gas tax revenues among the County,
Key West, Key Colony Beach and Layton, The County/Key West interlocal agreement expires in
2006, Subsequent to the creation of the Village and the City of Marathon the County entered into
interlocal agreements with those cities which expire in 2004, The interlocal agreements give the new
cities a portion of the local option gas tax revenues out of what was the County's share under the
County/Key West interlocal agreement. Copies of all the interlocal agreements are attached, The
County/Marathon and County/ViJlage revenue distribution formula is based on that set forth in Sec,
336,025(4)(b), F,S" which, in relevant part, reads as follows:
The distribution to a newly incorporated municipality shall be:
Equal to the county's per lane mile expenditure in the
previous year times the lane miles \\ithin the jurisdiction or
responsibility of the municipality, in which case the county's share
shaJl be reduced proportionately....
The County/Key West local option gas tax distribution formula, while set forth in an interlocal
. agreement, is based on the formula set forth in Sec, 336,025(4 )(a), F,S" which, in relevant part. reads
as follows:
Board of County Commissioners of Monroe County
James L. Roberts, Administrator
Dent Pierce, Division Director, Public Works
Page 2
July 3, 2003
[T]he proceeds of the tax shall be distributed among the county
government and eligible municipalities based on the transportation
expenditures of each for the immediately preceding 5 fiscal years, as
a proportion of the total of such expenditures for the county and all
municipalities within the county""
Thus, the local option gas tax revenue collected within Monroe County is distributed to the
various local governments calculated pursuant to historical transportation expenditures, whether based
on a percentage dependent upon the "previous five years of transportation expenditures" as in the case
of the County, Key West, Key Colony Beach and Layton, or on the County's year prior to
incorporation per line mile expenditures as in the case of Marathon and the Village.
In a memorandum dated June 26, 2003, attached, the Public Works Division shows the per
lane mile annual expenditure of all the local governments in Monroe County,' For the County, the
Village and Marathon, the per lane mile expenditures are in the range between $ 1,904 for the County
to $3,744 for the Village, However, Key West's expenditure is $7,749 per lane mile while Key
Colony Beach comes in a $4,724 per lane mile with Layton at a whopping $9,447 per lane mile,
Therefore, the local option gas tax revenue, using a per lane mile calculation, is on a roughly equitable
basis distributed among the County, the Village and Marathon,
Since the County/Key West local option ga? tax revenue sharing interlocal agreement does not
expire until 2006 and since the County has no lawful method to terminate the agreement prior to that
date, if Marathon and the Village desire "fairness" in the distribution of the local option gas tax
revenue they should request that their municipal brethren in Key West, Key Colony Beach and Layton
consent to a modification downward in the amount of local option gas tax revenue which those cities
receive under the present County/Key West agreement with the proviso that the dollars thereby
released be redistributed to the Village and Marathon, To take additional monies out of the County's
share of the local option gas tax will not achieve "fairness" because the County per lane mile
expenditure is already lower than the cities' per lane mile expenditures and will serve only to beggar
the residents of the unincorporated areas by reducing the per lane mile expenditures in their
neighborhoods to a level even further below that of all the municipalities,
Enc,
Prepared By:
RNW/ss
I Public transportation (e,g, bus service) falls within the definition of transportation expenditures for the purposes
of See, 336.025, F,S., see See, 336.025(7), F,S. Thus, the amounts that Key West and the County spend on
public transportation have been subtracted out by Public Works so that per lane mile expenditure comparisons
are just that without any non-road related expenditures included in the per lane mile calculations,
Jul 02 03 02:44p
Public Works
305-292-4558
p.2
Monroe County Engineering Department
MEMORANDUM
TO: Robert N. Wolfe, Chief Assistant County Attorney
From: Berry B. Rikard, Jr., P.E.
Engineering Department
Date: 26 June 2003
Subject: Distribution of the proceeds
Mr. Pierce asks that I gather the required infornlation for your upcoming memorandum to
the Board of COllllty Commissioners regarding the distribution of proceeds of the local
option fuel tax, The following information is based solely on the Countywide Local Option
Fuel Tax of$O,06 per gallon of fueL If we can be of any other assistance, please do not
hesitate to contact us.
Distribution Estimated Cost Per
Lane-Miles Percentage Distribution Lane-Mile
Monroe County 782.36 60.5 $1,489,342 $1,904
Village of IsJamorada 78,66 See Note 1 $294,500 $3,744
City of MamtllUn 116.28 Sa:; Note 1 $273,733 $2,354
Key West 160,2 36.5 $1,241,347 $7,749
Key Colony Beach ** 14.4 * 2.0 $68,019 $4,724
Layton ** 3.6 * 1.0 $34,010 $9,447
General Note: Unless otherwise noted, all of the above information was taken from the Local Government Financial
Infonnation Handbook, produced by the State of Florida and a memorandum from David S, Koppel,
P E., County Engineer dated March 12, 2003.
Note 1: These cities receive their money fromMonroe County's 60.5% share,
** Cities not included in David Koppel's March lib mellDrandum
* Lane miles estilmted iiumFlorida Department of Transportation's 2002 City/County Mileage Report
EXTENSION OF AN INTERLOCAL AGREEMENT
City of Key West
This extension of an interlocal agreement is entered into on this the ~ tJ T!:::...
day of June, 2001, by Monroe County, a political subdivision of the State of Florida, and
the City of Key West, a municipality organized under the laws of the State of Florida.
WHEREAS, on May 24, 1999 the parties entered into an interlocal agreement
regarding the distribution of the~nt local option gas tax;l
WHEREAS, the parties desire to extend that agreement; now, therefore
IN CONSIDERA nON of the mutual promises and benefits set forth below, the
parties agree as follows:
1. The interlocal agreement concerning the distribution of the six cent local
option gas tax dated May 24, 1999, a copy of which is attached to this extension
agreement, is hereby extended until July I, 2006.
IN WITNESS WHEREOF the parties have set their hands and seals the day and
. t above written.
N~
p
By
J diakwgastax+
BOARD OF COUNTY COMMISSIONERS
OF 7NROE COUNTY, FLORIDA
~(),e ~(\d
Mayor / Chai rperson
CITY OF KEY WEST,
FL
INTERlOCAl AGREEMENT
This Interlocal agreement made and entered info by and between MONROE
COUNTY, a political subdivision of the State of Florida, and the CITY OF KEY WEST, a
municipality organized under the laws of the State of Florida, on this 24th day of May, 1999,
under the authority of Sec. 163.01, F.S., the parties agree as follows:
Section 1. The proceeds of the six cent local option gas tax, imposed by County
Ordinance No. 016-1989, as amended by County Ordinance No. 026-1989, and as
authorized by Sec. 336.025, F.S., shall be distributed among the County and the cities
according to the fOllowing percentages:
Monroe Cou n ty .................. ............. ...... ...... ..... ................. ..... ....... ........ 60.5%
City of Key West ... ...... ..... ....... ................................... ....................... ...... 36.5%
City of Key Colony Beach ........,......................................,...................... 2.0%
City of Layton . .......................................,....... .......................................... I .0%
Section 2. This agreement shall remain in effect until July 1,2000.
Section 3. This agreement shall not fake effect until approved by Monroe County
and the City of Key West and filed with the Circuit Court of Monroe County, Florida.
NESS WHEREOF the parties hereto, have executed this Interlocal Agreement the
rst above written.
L KOlHAGE, Clerk
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, F~RIDA <<D ~
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By m=^-< .~ ."
Mayor/Ch~t]h en C)
S:;O="" ::u
:z: . C) :2 ::0
-( C')' -- fT1
:sZi, t i7rJ2s
City Mayor
APPROVED AS TO fORM
A~~~E~~~ ~
By ~~Adp...1
Depu lerk
(SEAL)
ATTEST: Clerk
BY&~~
Ci lerk
jiakwgastax
RESOLUTION NO. 01-172
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF KEY WEST, FLORIDA, APPROVING THE
ATTACHED INTERLOCAL AGREEMENT EXTENSION
BETWEEN THE CITY AND MONROE COUNTY FOR GAS TAX
ALLOCATION; PROVXDING FOR AN EFFECTIVE DATE
BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF KEY WEST,
FLORIDA, AS FOLLOWS:
Section 1: That the Interlocal Agreement for Gas Tax
Allocation is hereby extended, as per the attached Agreement, for
a period of five years.
Section 2: That this Resolution shall go into effect
immediately upon its passage and adoption and authentication by the
signature of the presiding officer and the Clerk of the Commission.
Passed and adopted by the City Commission at a meeting held
this
19th
day of
June
, 2001.
Authenticated by the presiding officer and Clerk of' the
Commission on
Tun" 1 Q
, 2001.
Filed with the Clerk
, 2001.
Lar 24 03 OS:12a
Public Works
30~-2S2-4558
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ILP. l (
87116/2982 e9:~2
3852953663
CLERK OF ca..RT
PAGE 82
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DrTI!.. ftIOt..al... AdId!l!MENT
\IIIag. of klsands
ThIS IS an fnt.~t AgteemQftt between Monroe COunty, f'loHde. it polft1ca1 subdlvtslon
of the Statll of Florida (the "County") end ltlernorada, VIllage of Winds, AOrfdG.. q munldpal
~~n f1f the state of fl'IorIda (the "VInBgU"), entered Into thfs ~ day or
2001, (the or thl5 .Agreement.).
WHatt;AS, pu~ftt tQ Chapter 97-348. Laws 0' florid., ~ VlttagB was inmrporatm
an December 31. 1991,100 beaJmQ apcmmonalln Man:ft ofr~/
WHmeAS, JllUf$u.n\ to Section 9(8) of~apter 97-;;'~dill, thB VlUoge 15
entitled to n:c:c:ivt: 6 r-c-opOltionate :share of\loatJ opUon ga te!~enUet collected ." Monroe
County; "net
WH~It&\S, pursullnt to St!CtIon 33G.01S(4)(b), Flurida Statubq, the percehtage of gas
ta.x revenues pay~bk to the Village has been hl$l;Orfcally based upon II statutory IlIno mIlc
formula; and
WHEf\EAS. th~ patties desire to c:ntt:r Into thl:i Avtnmenl to specify the ~~t:utory
amounts lhat tM Village Is entftSedI to for fiscal ~rs 2001-04j now therefore,
mE MRTr1!S AGRet .. tbllows:
~
. \
Section \a 1'111$ tnWriOCitI Agntement ~II appty to ftJndlng tbr fls:eal years 2001.04
starting un October 1, 2001.
Sl!ctJon 2. The State of P1ot1da, ~pattment of R8venu. 1& authonzed to dIStribute
dlreafy - the City Ib stlrtutary stA,. of gas tu ~nues.
,
S@ctton ~, T11* VIllage shall ~ $294,500 In .... taJt I"W8ftU88 for Mdt ftw.el
ye"l"l" the period 2001-04 (o..~ 1. 2001 th~ugh SePbBnber 30.. 2D04).
~p ~. Dlmtbutlong 01 the local optton ,as tQ to the vallag. 'n later rlKill yeare
nil be pursuant to. rormu.. _ ftlnn in an lm6rtoeal Agl'Hmeftt entenl!d IntIt under Section
~3G.02S(3](i1)(1), FIorldo Statutes.
SectJan s.
In the event th_t an ,eudrr: It me IIIIM!! mltu fOr tr3nspotbtton
.." expendftv"", spedned by OIaptar 338, Florida stat\l~; manges tha ilcWilIllaM mUM In the
Mar 24 03 OS:3Sa Public Works
30~-2S2-4558
p. 1
07/16/~2 B~:G2 3052953&63
a...ERK rF CClRT
PAGE 03
Wlilge, the .... 8haII mutueIty agree to nMew tht! audit end adJust the pen.n~ of
rvvenuea dull the ~
s.c:tIaft &. PUrsuant to $edIop 153.01, Aottda Statub!s. the ....rUes are -.rthort~..
to -nter IIdD u.. rntertocet .l\oreement.
SIIcttDn 7. 11tlS lnIenaca. Agme...ent Will take .nrect when certifted eupla .... filed
with the a.n of the arcult Caurt IIfId the aty aerk.
.
IN wmess WtfEReOF 1M pltrtltl ..... have executed tNs Interloc:e. Agreement the
-#.~ 'to".. .'. .
.tji r ~. below.
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Motyot/Chalrman
_1DnAI as .........
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By
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ISlNfORADA, VILLAGe OF ISlANDS
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Lar 24 03 OS:13a
Public Works
30~-2S2-4558
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l{P.I'1
B~/1G/2ee2 e9:48
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COUNTY GAS TAX EXPENSES (No paving, no bridge repairs, no bike paths)
FYOO FY 01 FY 02 Average
Unincorporated Services Road Department, County Engineer, street lighting, Cost Allocation 3,278,088 2,933,429 3,596,017 3,269,178
Countywide Services Veterans transportation, Middle Keys Guidance Clinic transportation, 962,008 1,051,339 1,245,889 1,086,412
Guidance Clinic transportation, Social Services transportation
TOTAL $4,240,096 $3,984,768 $4,841,906 $4,355,590
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BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: June 18. 2003
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. There has been recognition that the County has no legal obligation to
do so. The enclosed summary has been prepared by the County Attorney's office. In addition
County staff has prepared documentation that will hopefully clarify many of the issues in reference to
the County's use of gas tax funds and the availability for distribution. At the May meeting of the
Board of County Commissioners the Board asked that this item be agendaed for the June 2003.
PREVIOUS RELEVANT BOCC ACTION: This item was rescheduled by the Board of County
Commissioners for discussion at the June 2003 meeting.
CONTRACT I AGREEMENT CHANGES: N/ A
STAFF RECOMMENDATIONS: The BOCC should not approve the sharing of additional funds since
gas taxes are totally programmed in a Seven-Year Road/Bridge and Bike Path Capital Plan.
TOTAL COST:
Unknown
BUDGETED: Yes
No
COST TO COUNTY:
SOURCE OF FUNDS:
Unknown
REVENUE PRODUCING: Yes
No
AMOUNT PER MONTH
YR
APPROVED BY:
County At@;
OMB/purChaSing~~ _ Risk Management _
'/) "
/ "',"
I J. ---. . "/~! L I( " ~/
I I I( t. 'L~:')) y t;' /.~/ < / >-.^/l_
i ~ James L. Roberts, Coun Administrator
DIVISION DIRECTOR APPROVAL:
DOCUMENTATION: Included
X
To Follow
Not Required
DISPosmON:
AGENDA ITEM #
',,---
./
Constitutional Gas Tax Discussion
· Roads
Monroe County Key West Islamoradl Marathon Key Colony Beach Layton Total
Miles 389. 80 40. 58 8 3 578
Percent of Total 67,3% 13,8% 6,9% 10,0% 1,5% 0,5% 100,0%
Bridges 30 0 0 7 I 1 0 38
* Mileage differs from that provided by the Village of Islands
· Revenue
Monroe County Key West Islamorada Marathon Key Colony Beach Layton
$ % $ % $ % $ % $ % $ %
Local Option 1,480,000 60,5% 1,165,000 .* 36,5% 294,500 * 273,733 . 64,000 2,0% 32,000 1,0%
Constitutional 2,400,000
County or Municipal 1,000,000 455,636 (1) 102,030 (1) 144,928 (1) 13,307 (1) 3,155 (1)
$4,880,000 $1,620,636 $396,530 $418,661 $77,307 $35,155
* These cities receive their money from Monroe County's 60,5% share,
** Key West wants $329,654/yr. to take over County Roads (9 miles), County average cost for roads is $37, 186/yr, for this length of roads,
· County Gas Tax Expenses - Average Last Three Years (excludes paving, bridge repair, bike paths)
Unincorporated Services Road Department, County Engineer, street lighting, Cost Allocation 3,269,178
Countywide Services Veterans transportation, Middle Keys Guidance Clinic transportation, Guidance Clinic
transportation, Social Services transportation 1,086,412
TOTAL $4,355,590
· Annual Revenue less Expenses available for paving, bridge repairs, bike paths
$500,000
· Annual Project costs exceeding $500,000 will lower fund balance
· Fund Balance varies between $13-14 million
· Reasons fund balance stable until now
1, Alternate funding used where possible
2, Projects delayed due to hurricane
3, Projects delayed due to anticipated sewer and water line
4, Projects on Big Pine Key stopped for years due to Key Deer issues
5, Reduction in use of consultants plus staff vacancies
· Reason actual expenditures less than budget
1, Money appropriated into project account to balance budget
· Reasons Fund Balance now declining
1, Transportation Impact Fees depleted in District 1 (Lower Keys)
2, Hurricane projects complete
3, Work resumed in Stock Island and Key Largo after being stopped for sewer line
4, Work on Big Pine proceeding as Key Deer issues resolved
5, Full staff (1 position vacant)
6, $1 million to Marathon for Boot Key Bridge
7, $9'14,000 to Islamorada
8, Project costs increasing due to stormwater management/drainage in road projects
(1)
Estimated annual amount
· Reasons Fund Balance will continue to decline
1, Only $500,000 available each year for paving, bridge repair, and bike paths
2, Seven Year Plan identifies $11 million for paving and bike paths over the next five years, This will deplete the fund balance,
3, Included in the Seven Year Plan is resurfacing of roads following sewer work. If gas tax not available for this, sewer costs will dramatically
escalate,
4,
Bridges continue to deteriorate, No money programmed in Seven Year Plan, Millions of dollars needed to maintain 30 County bridges,
Examples of cost to maintain bridges: Boot Key Bridge - $1 million, No Name Bridge, $1 million, Card Sound Bridges - $2,1 million
5, Project costs continue to increase. stormwater managementJdrainage incorporated into many projects
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Local Option Motor Fuel Tax: 6 Cents Per Gallon
(206.41 (1)( e): Authority to Levy Between 1 Cent and 11 Cents per Net Gallon
336.025(1)(a): May levy a I-cent, 2-cent, 3-
cent, 4-cent, 5-cent, or 6-cent -local option
fuel tax..
336.025(1)(b): May levy a I-cent, 2-cent, 3-
cent, 4-cent, or 5-cent, -local option fuel
tax. by an ordinance adopted by a majority
plus one vote, or by referendum.
336.025(3): Tax is levied either by
(a) an ordinance adopted by majority vote of
county commissioners, subject to an
interlocal agreement concerning distribution
of the tax proceeds~
Apparently, this additional local option fuel
tax has not been levied.
(b) by referendum~ or
( c) uniform resolutions by municipalities
leading to a countywide referendum.
Ordinance 16-1989 authorized a 6-cent
-gas. tax, codified at Sec. 2-315, et seq.,
Monroe County Code.
NOTE: The provisions of the county code
appear to be inconsistent with the state
statutes, The reference to "gas tax" apparently
has no legal basis today in state statutes
concerning the levy of taxes. (The state
statutes refer to a "fuel tax" which has a
specific definition, There is no definition for
"gas tax.") Additionally, the fuel tax to be
imposed on "motor fuel" and "diesel fuel" and
there is no definition or reference to "special
fuel" as that term is used in the county code,
It is recommended that the language in the
code be amended to be consistent with state
law,
4/212003 7:59 AM
Diesel Fuel Tax: 7 Cents Per Gallon
.Ninth-cent Fuel Tax"
Sub-Section 336.021(1)(a) provides
that the county MAY, by extraordinary vote,
levy the I-Cent tax on DIESEL FUEL as
authorized by Sub-Section 206.87(1)(b), F,S.
However, although 336,021(1Xa) saysMA Y,
Sub-Section (6) states: Notwithstanding any
other provision of this section, the tax
authorized pursuant to this section SHALL be
levied in every county at the rate of I cent per
gallon of diesel fuel beginning January I,
1994,
Additionally, Sub-Section 206, 87( I )(b) also
provides that: An additional tax of I cent per
net gallon SHALL be imposed by each county
on each net gallon of DIESEL FUEL, which
shall be designated as the "ninth-cent fuel
tax",
It thus appears mandatory that the
county levy a l-cent tax on diesel fuel that is
called the "'inth-cent fuel tax. ·
4/2/2003 7:38 AM
.Local Option Fuel Tax"
Sub-Section 336,021(1)(a) provides
that the county MAY, by extraordinary vote,
levy the I-Cent tax on MOTOR FUEL as
authorized by Sub-Section 206.41(1)(d), F,S,
However, although 336,021(IXa) says
MA Y, Sub-Section 206,87(1)(1) states: An
additional tax of 6 cents per net gallon
SHALL be imposed on diesel fuel by each
county, which shall be designated as the "local
option fuel tax".
Further, 336,025 (9) states:
Notwithstanding any other provision of this
section, the tax on diesel fuel authorized in
this section shall be levied in every county at
the rate of 6 cents per net gallon."
It thus appears mandatory that the
county levy a 6-cents tax on dieselfuel that is
called the 'ocal option fuel tax. ·
AUTHORITY TO LEVY FUEL TAXES
206.41 State taxes imposed on motor fueL-
(1) The following taxes are imposed on motor fuel under the circumstances described in subsection (6):
(a) An excise or license tax of 2 cents per net gallon, which is the tax as levied by s, 16, Art. IX of the State
Constitution of 1885, as amended, and continued by s, 9(c), Art, XII of the 1968 State Constitution, as
amended, which is therein referred to as the "second gas tax," and which is hereby designated the
"constitutional fuel tax."
(b) An additional tax of 1 cent per net gallon, which is designated as the "county fuel tax" and which shall
be used for the purposes described in s, 206,60,
(c) An additional tax of 1 cent per net gallon, which is designated as the "municipal fuel tax" and which
shall be used for the purposes described in s, 206,605,
(d) An additional tax of 1 cent per net gallon may be imposed by each county on motor fuel, which shall be
designated as the "ninth-cent fuel tax," This tax shall be levied and used as provided in s, 336,021,
(e) An additional tax of between 1 cent and 11 cents per net gallon may be imposed on motor fuel by each
county, which shall be designated as the "local option fuel tax." This tax shall be levied and used as
provided in s, 336,025,
206.87 Levy of tax.--
(1) (a) An excise tax of 4 cents per gallon is hereby imposed upon each net gallon of diesel fuel
subject to the tax under subsection (2), except alternative fuels which are subject to the fee imposed by s,
206,877.
(b) An additional tax of 1 cent per net gallon shall be imposed by each county on each net gallon of
diesel fuel, which shall be designated as the "ninth-cent fuel tax." This tax shall be used as provided in s,
336,021,
(c) An additional tax of 6 cents per net gallon shall be imposed on diesel fuel by each county, which shall
be designated as the "local option fuel tax." This tax shall be levied and used as provided in s, 336,025,
336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.--
(1 )(a) Any county in the state, by extraordinary vote of the membership of its governing body or subject to
a referendum, may levy the tax imposed by ss, 206.41 (1)(d) and 206,87(1)(b), .,..
(6) Notwithstanding any other provision of this section, the tax authorized pursuant to this section shall be
levied in every county at the rate of 1 cent per gallon of diesel fuel beginning January 1, 1994,
336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.--
(1)(a) In addition to other taxes allowed by law, there may be levied as provided in ss. 206.41 (1)(e) and
206.87(1 )(c) a 1-cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option fuel tax upon every gallon of motor
fuel and diesel fuel sold in a county and taxed under the provisions of part I or part II of chapter 206, ",'
\
(b) In addition to other taxes allowed by law, there may be levied as provided in s, 206,41(1)(e) a 1-cent,
2-cent, 3-cent, 4-cent, or 5-cent local option fuel tax upon every gallon of motor fuel sold in a county and
taxed under the provisions of part I of chapter 206, The tax shall be levied by an ordinance adopted by a
majority plus one vote of the membership of the governing body of the county or by referendum,
"'
(9) Notwithstanding any other provision of this section, the tax on diesel fuel authorized in this section shall
be levied in every county at the rate of 6 cents per net gallon.
4/2/2003 7:46 AM 1
Selected Florida Statutes: Fuel Taxes And County Roads
Chapter 206 MOTOR AND OTHER FUEL TAXES
206.01 Definitions.-As used in this chapter:
(1) "Department" means the Department of Revenue,
...
(7) "Fuel tax" means and includes any tax imposed by the laws of the state upon or
measured by the sale, use, distribution, or consumption of motor fuel.
...
(9) "Motor fuel" or "fuel" means all gasoline products or any product blended with
gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle,
206.41 State taxes imposed on motor fuel.--
(1) The following taxes are imposed on motor fuel under the circumstances described in
subsection (6):
(a) An excise or license tax of 2 cents per net gallon, which is the tax as levied by s. 16,
Art. IX of the State Constitution of 1885, as amended, and continued by s. 9(c), Art. XII of
the 1968 State Constitution, as amended, which is therein referred to as the "second gas
tax," and which is hereby designated the "constitutional fuel tax."
(b) An additional tax of 1 cent per net gallon, which is designated as the "county fuel
tax" and which shall be used for the purposes described in s, 206,60,
(c) An additional tax of 1 cent per net gallon, which is designated as the "municipal fuel
tax" and which shall be used for the purposes described in s. 206,605.
(d) An additional tax of 1 cent per net gallon may be imposed by each county on motor
fuel, which shall be designated as the "ninth-cent fuel tax." This tax shall be levied and
used as provided in s. 336.021.
(e) An additional tax of between 1 cent and 11 cents per net gallon may be imposed on
motor fuel by each county, which shall be designated as the "local option fuel tax." This
tax shall be levied and used as provided in s, 336.025.
206.47 Distribution of constitutional fuel tax pursuant to State Constitution.--
\
(4) The State Board of Administration shall allocate the constitutional fuel tax beginning
with the tax collected January 1969 on the formula contained in s, 9(c)(4), Art. XII of the
revised State Constitution of 1968, subject only to the debt service requirements of bonds
pledging all or part of the constitutional fuel tax allocated under the provisions of s, 16, Art,
4/2/2003 7:53 AM 1
IX of the State Constitution of 1885, as amended,
(6) The State Board of Administration will calculate a monthly allocation of the
constitutional fuel tax received from the Department of Revenue based on the formula
contained in s. 9(c)(4), Art. XII of the revised State Constitution of 1968, and credit to the
account of each county the amount of the constitutional fuel tax to be allocated under such
formula.
(7) The fuel tax funds credited to each county will be first distributed to meet the debt
service requirements, if any, of the s. 16, Art. IX debt assumed or refunded by the State
Board of Administration payable from the constitutional fuel tax. The remaining fuel
tax funds credited to each county are surplus fuel tax funds and shall be distributed
as provided by s. 9(c), Art. XII of the State Constitution or by law pursuant to that
section and shall be used for the acquisition, construction, and maintenance of
roads. For the purposes of this subsection, the term "maintenance" includes periodic
maintenance and routine maintenance, as defined in s. 334.03, 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,
(9) The State Board of Administration will, in each fiscal year, distribute the SO-percent
surplus fuel tax allocated to each county to the debt service requirements of each bond
issue pledging the 80-percent surplus accruing to that county under the provisions of s,
16, Art. IX of the State Constitution of 1885, as amended. The remaining BO-percent
surplus fuel tax funds will be advanced monthly, to the extent practicable, to the
boards of county commissioners for use in the county.
(10) The State Board of Administration will, in each fiscal year, distribute the 20-percent
surplus fuel tax allocated to each county to the debt service requirements of each bond
issue pledging the 20-percent surplus accruing to that county under the provisions of s,
16, Art. IX of the State Constitution of 1885, as amended. The remaining 20-percent
surplus fuel tax funds will be advanced monthly, to the extent practicable, to the
boards of county commissioners for use in the county.
206.60 County tax on motor fuel.--
(1) The proceeds of the county fuel tax imposed pursuant to s, 206.41 (1 )(b) are
appropriated for public transportation purposes in the manner following:
(a) After transferring to the General Revenue Fund the service charge provided for by s,
215.20 and after deducting its administrative costs incurred in the collection,
4/2/2003 7:53 AM 2
administration, enforcement, and distribution back to the counties of such tax, which
administrative costs may not exceed 2 percent of collections, the department shall monthly
divide the proceeds of such tax in the same manner as the constitutional fuel tax pursuant
to s. 206.47 and the formula contained in s, 9(c)(4), Art. XII of the revised State
Constitution of 1968.
(b) 1. The Department of Revenue shall, from month to month, distribute the amount
allocated to each of the several counties under paragraph (a) to the board of county
commissioners of the county, who shall use such funds solely for the acquisition of
rights-of-way; the construction, reconstruction, operation, maintenance, and repair
of transportation facilities, roads, and bridges therein; or the reduction of bonded
indebtedness of such county or of special road and bridge districts within such
county, incurred for road and bridge or other transportation purposes. In the event
the powers and duties relating to transportation facilities, roads, and bridges usually
exercised and performed by boards of county commissioners are exercised and performed
by some other or separate county board, such board shall receive the proceeds, exercise
the powers, and perform the duties designated in this section to be done by the boards of
county commissioners.
2. The board of county commissioners of each county..., shall be assigned the full
responsibility for the maintenance of transportation facilities in the county and of
roads in the county road system.
3. Nothing in this paragraph as amended by chapter 71-212, Laws of Florida, shall
be construed to permit the expenditure of public funds in such manner or for such projects
as would violate the State Constitution or the trust indenture of any bond issue or which
would cause the state to lose any federal aid funds for highway or transportation purposes;
and the provisions of this paragraph shall be applied in a manner to avoid such result.
(5) It is declared to be the legislative intent that the funds derived from this section shall
be used in such manner and for the purposes aforesaid to reduce the burden of ad
valorem taxes in the several counties.
206.605 Municipal tax on motor fuel.--
(1) The proceeds of the municipal fuel tax imposed pursuant to s. 206.41 (1)(c), after
deducting the service charge pursuant to chapter 215 and the administrative costs
incurred by the department;n collecting, administering, enforcing, and distributing the tax,
which administrative costs may not exceed 2 percent of collections, shall be transferred
into the Revenue Sharing Trust Fund for
Municipalities.
(2) Funds available under this section shall be used only for purchase of
4/2/2003 7:53 AM 3
transportation facilities and road and street rights-of-way, construction,
reconstruction, maintenance of roads and streets; for the adjustment of city-owned
utilities as required by road and street construction, and the construction,
reconstruction, transportation-related public safety activities, maintenance, and
operation of transportation facilities. MunicitJalities are authorized to extJend the
funds received under this section in coniunction with other cities or counties or
state or federal aovernment in ioint tJroiects.
(3) (a) If any municipality subject to this section does not have the transportation
facilities capability, the municipality may designate by resolution the projects to be
undertaken, and the engineering may be thereafter performed and administered and
theconstruction administered by the Department of Transportation or, in the case of a
municipality, by the appropriate county, if such county has the capability and agrees to.
undertake the projects,
(b) In the event the municipality desires the Department of Transportation either to
perform or administer the engineering services or to administer the construction, or both, it
must so indicate at the time of the presentation of the annual budget or it must so
designate at the time the county presents its annual budget.
206.86 Definitions.--As used in this part:
(1) "Diesel fuel" means all petroleum distillates commonly known as diesel or any other
product blended with diesel or any product placed into the storage supply tank of a diesel-
powered motor vehicle,
206.87 Levy of tax.--
(1) (a) An excise tax of 4 cents per gallon is hereby imposed upon each net gallon of
diesel fuel subject to the tax under subsection (2), except alternative fuels which are
subject to the fee imposed by s. 206.877.
(b) An additional tax of 1 cent per net gallon shall be imposed by each county on each
net gallon of diesel fuel, which shall be designated as the "ninth-cent fuel tax." This tax
shall be used as provided in s. 336.021.
(c) An additional tax of 6 cents per net gallon shall be imposed on diesel fuel by each
county, which shall be designated as the "local option fuel tax." This tax shall be levied
and used as provided in s, 336.025,
Chapter 334 TRANSPORT A TION ADMINISTRA TION
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334.03 Definitions.--When used in the Florida Transportation Code, the term:
.n
(2) "Bridge" means a structure, including supports, erected over a depression or an
obstruction, such as water or a highway or railway, and having a track or passageway for
carrying traffic as defined in chapter 316 or other moving loads,
(3) "City street system" means all local roads within a municipality, and all collector roads
inside that municipality, which are not in the county road system.
(4) "Collector road" means a route providing service which is of relatively moderate
average traffic volume, moderately average trip length, and moderately average operating
speed. Such a route also collects and distributes traffic between local roads or arterial
roads and serves as a linkage between land access and mobility needs,
(8) "County road system" means all collector roads in the unincorporated areas of a
county and all extensions of such collector roads into and through any incorporated areas,
all local roads in the unincorporated areas, and all urban minor arterial roads not in the
State Highway System.
(15) "Local road" means a route providing service which is of relatively low average traffic
volume, short average trip length or minimal through-traffic movements, and high land
access for abutting property,
(19) "Periodic maintenance" 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, including, but not limited to, the repair of large bridge structures,
major repairs to bridges and bridge systems, and the mineral sealing of lengthy sections of
roadway.
(22) "Right-of-way" means land in which the state, the department, a county, or a
municipality owns the fee or has an easement devoted to or required for use as a
transportation facility.
(23) "Road" means a way open to travel by the public, including, but not limited to, a
street, highway, or alley. The term includes associated sidewalks, the roadbed, the right-
of-way, and all culverts, drains, sluices, ditches, water storage areas, waterways,
embankments, slopes, retaining walls, bridges, tunnels, and viaducts necessary for the
maintenance of travel and all ferries used in connection therewith.
(24) "Routine maintenance" means minor repairs and associated tasks necessary to
maintain a safe and efficient transportation system. The term 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.
4/2/2003 7:53 AM 5
(27) "State road" means a street, road, highway, or other way open to travel by the public
generally and dedicated to the public use according to law or by prescription and
designated by the department, as provided by law, as part of the State Highway System,
(28) "Structure" means a bridge, viaduct, tunnel, causeway, approach, ferry slip, culvert,
toll plaza, gate, or other similar facility used in connection with a transportation facility.
...
(31) "Transportation facility" means any means for the transportation of people or
property from place to place which is constructed, operated, or maintained in whole or in
part from public funds, The term includes the property or property rights, both real and
personal, which have been or may be established by public bodies for the transportation of
people or property from place to place.
CHAPTER 336 COUNTY ROAD SYSTEM
336.01 Designation of county road system.- The county road system shall be as
defined in s, 334.03(8).
336.02 Responsibility for county road system; approval of maps of reservation.--
(1 )(a) The commissioners are invested with the general superintendence and control of
the county roads and structures within their respective counties, and they may establish
new roads, change and discontinue old roads, and keep the roads in good repair in the
manner herein provided, They are responsible for establishing the width and grade of such
roads and structures in their respective counties.
336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and
diesel fuel.--
(1)(a) Any county in the state, by extraordinary vote of the membership of its governing
body or subject to a referendum, may levy the tax imposed by ss. 206.41 (1 )(d) and
206.87(1)(b), County and municipal governments may use the moneys received under this
paragraph only for transportation expenditures as defined in s. 336.025(7).
(b) The governing body of the county may, by joint agreement with one or more of the
municipalities located therein, provide for the transportation purposes authorized
under paragraph (a) and the distribution of the proceeds of this tax within both the
unincorporated and incorporated areas of the county. The provisions for refund
provided in ss, 206.625 and 206.64 shall not be applicable to such tax levied by any
county.
(c) Local option taxes collected on sales or use of diesel fuel in this state shall be
distributed in the following manner:
41212003 7:53 AM 6
(2)(a) The tax collected by the department pursuant to subsection (1) shall be transferred
to the Ninth-cent Fuel Tax Trust Fund, which fund is created for distribution to the counties
pursuant to paragraph (1 )(d). The department shall deduct the administrative costs
incurred by it in collecting, administering, enforcing, and distributing back to the counties
the tax, which administrative costs may not exceed 2 percent of collections authorized by
this section.
(3) It is expressly recognized and declared by the Legislature that the establishment,
operation, and maintenance of a transportation system and related facilities and the
acquisition, construction, reconstruction, and maintenance of roads and streets fulfill a
public purpose and that payment of the costs and expenses therefor may be made from
county general funds, special taxing district funds, or such other funds as may be
authorized by special or general law. Counties are authorized to expend the funds
received under this section in conjunction with the state or federal government in
joint projects.
(4)(a) A certified copy of the ordinance proposing to levy the tax pursuant to referendum
shall be furnished by the county to the department within 10 days after approval of such
ordinance. Furthermore, the county levying the tax pursuant to referendum shall notify the
department within 10 days after the passage of the referendum of such passage and of the
time period during which the tax will be levied. The failure to furnish the certified copy will
not invalidate the passage of the ordinance.
(b) A county levying the tax pursuant to ordinance shall notify the department within 10
days after the governing body of the county adopts the ordinance and, at the same time,
furnish the department with a certified copy of the ordinance.
(5) All impositions of the tax shall be levied before July 1 of each year to be effective
January 1 of the following year. However, levies of the tax which were in effect on July 1,
2002, and which expire on August 31 of any year may be reimposed at the current
authorized rate to be effective September 1 of the year of expiration. All impositions shall
be required to end on December 31 of a year. A decision to rescind the tax shall not take
effect on any date other than December 31 and shall require a minimum of 60 days' notice
to the department of such decision,
(6) Notwithstanding any pther provision of this section, the tax authorized pursuant
to this section shall be levied in evety county at the rate of 1 cent per gallon of
diesel fuel beginning Januaty 1, 1994.
336.023 Use by counties of the surplus from the constitutional gas tax.--
4/2/2003 7:53 AM 7
(1) Any county which has agreed prior to July 1, 1977, by resolution, to use the surplus of
the constitutional gas tax to provide a connecting road to a planned interchange on the
interstate system shall provide such connecting road,
(2) Any surplus which is not otherwise used to provide connecting roads pursuant to
subsection (1) shall be used on any road in the county at the discretion of the county
governing body.
336.024 Distribution of constitutional gas tax.- Effective July 1, 1983, the State Board
of Administration shall assume the responsibility for distribution of the counties' 80-percent
share of the constitutional gas tax in the same manner as the 20-percent share is currently
distributed pursuant to s. 206.47; however, the State Board of Administration shall assure
that county funds are made available to the department to be held in escrow for any
construction underway on behalf of the county pursuant to resolution of the county
governing body.
336.025 County transportation system; levy of local option fuel tax on motor fuel
and diesel fuel.--
(1)(a) In addition to other taxes allowed by law, there may be levied as provided in ss,
206.41 (1)(e) and 206.87(1)(c) a 1-cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local
option fuel tax upon every gallon of motor fuel and diesel fuel sold in a county and taxed
under the provisions of part I or part" of chapter 206.
1. All impositions and rate changes of the tax shall be levied before July 1 to be
effective January 1 of the following year for a period not to exceed 30 years, and the
applicable method of distribution shall be established pursuant to subsection (3) or
subsection (4). However, levies of the tax which were in effect on July 1, 2002, and which
expire on August 31 of any year may be reimposed at the current authorized rate effective
September 1 of the year of expiration, Upon expiration, the tax may be relevied provided
that a redetermination of the method of distribution is made as provided in this section,
2. County and municipal governments shall utilize moneys received pursuant to this
paragraph only for transportation expenditures.
3. Any tax levied pursuant to this paragraph may be extended on a majority vote of
the governing body of the county. A redetermination of the method of distribution shall be
established pursuant to subsection (3) or subsection (4), if, after July 1, 1986, the tax is
extended or the tax rate changed, for the period of extension or for the additional tax.
(b) In addition to other taxes allowed by law, there may be levied as provided in s.
206.41 (1)( e) a 1-cent, 2-cent, 3-cent, 4-cent, or 5-cent local option fuel tax upon every
gallon of motor fuel sold in ~ county and taxed under the provisions of part I of chapter
206. The tax shall be levied by an ordinance adopted by a majority plus one vote of the
membership of the governing body of the county or by referendum.
1, All impositions and rate changes of the tax shall be levied before July 1, to be
effective January 1 of the following year. However, levies of the tax which were in effect on
July 1, 2002, and which expire on August 31 of any year may be reimposed at the current
4/2/2003 7:53 AM 8
authorized rate effective September 1 of the year of expiration.
2. The county may, prior to levy of the tax, establish by interlocal agreement with
one or more municipalities located therein, representing a majority of the population of the
incorporated area within the county, a distribution formula for dividing the entire proceeds
of the tax among county government and all eligible municipalities within the county. If no
interlocal agreement is adopted before the effective date of the tax, tax revenues shall be
distributed pursuant to the provisions of subsection (4), If no interlocal agreement exists, a
new interlocal agreement may be established prior to June 1 of any year pursuant to this
subparagraph. However, any interlocal agreement agreed to under this subparagraph after
the initial levy of the tax or change in the tax rate authorized in this section shall under no
circumstances materially or adversely affect the rights of holders of outstanding bonds
which are backed by taxes authorized by this paragraph, and the amounts distributed to
the county government and each municipality shall not be reduced below the amount ·
necessary for the payment of principal and interest and reserves for principal and interest
as required under the covenants of any bond resolution outstanding on the date of
establishment of the new interlocal agreement.
3. County and municipal governments shall utilize moneys received pursuant to this
paragraph only for transportation expenditures needed to meet the requirements of the
capital improvements element of an adopted comprehensive plan. For purposes of this
paragraph, expenditures for the construction of new roads, the reconstruction or
resurfacing of existing paved roads, or the paving of existing graded roads shall be
deemed to increase capacity and such projects shall be included in the capital
improvements element of an adopted comprehensive plan. Expenditures for purposes
of this paragraph shall not include routine maintenance of roads. ...
(d) If an interlocal agreement entered into under this section does not provide for
automatic adjustments or periodic review by the local governmental entities of the method
of distribution of local option fuel tax revenues, the parties to the agreement shall review
and hold public hearings on the terms of the agreement at least every 2 years.
(2)(a) The tax levied pursuant to paragraph (1 )(a) shall becollected and remitted in the
same manner provided by ss. 206.41 (1)(e) and 206.87(1)(c). The tax levied pursuant to
paragraph (1)(b) shall be collected and remitted in the same manner provided by s.
206.41 (1)(e). The taxes remitted pursuant to this section shall be transferred to the Local
Option Fuel Tax Trust Fund, which fund is created for distribution to the county and eligible
municipal governments within the county in which the tax was collected and which fund is
subject to the service charge imposed in chapter 215. The tax shall be distributed monthly
by the department in the same manner provided by s. 336.021 (1 )(c) and (d). The
department shall deduct the administrative costs incurred by it in collecting, administering,
enforcing, and distributing ~ack to the counties the tax, which administrative costs may not
exceed 2 percent of collections authorized by this section. ,...
(3) The tax authorized pursuant to paragraph (1 )(a) shall be levied using either of the
following procedures:
(a) The tax may be levied by an ordinance adopted by a majority vote of the governing
4/2/2003 7:53 AM 9
body or upon approval by referendum, Such ordinance shall be adopted in accordance
with the requirements imposed under one of the following circumstances, whichever is
applicable:
1. The county may, prior to June 1, establish by inter/ocal agreement with one or
more of the municipalities located therein, representing a majority of the population of the
incorporated area within the county, a distribution formula for dividing the entire proceeds
of the local option fuel tax among the county government and all eligible municipalities
within the county. If no interlocal agreement exists, a new inter/ocal agreement may be
established prior to August 1, 1986, or June 1 of any year thereafter pursuant to this
subparagraph. However, any interlocal agreement agreed to under this subparagraph after
the initial imposition of the tax, extension of the tax, or change in the tax rate authorized in
this section shall under no circumstances materially or adversely affect the rights of
holders of outstanding bonds which are backed by taxes authorized by this section, and
the amounts distributed to the county government and each municipality shall not be
reduced below the amount necessary for the payment of principal and interest and
reserves for principal and interest as required under the covenants of any bond resolution
outstanding on the date of establishment of the new interlocal agreement.
2. If an interlocal agreement has not been executed pursuant to subparagraph 1.,
the county may, prior to June 10, adopt a resolution of intent to levy the tax allowed in
paragraph (1 )(a),
(b) If no interlocal agreement or resolution is adopted pursuant to subparagraph (a)1. or
subparagraph (a)2., municipalities representing ,more than 50 percent of the county
population may, prior to June 20, adopt uniform resolutions approving the local option tax,
establishing the duration of the levy and the rate authorized in paragraph (1)(a), and
setting the date for a countywide referendum on whether to levy the tax, A referendum
shall be held in accordance with the provisions of such resolution and applicable state law,
provided that the county shall bear the costs thereof. The tax shall be levied and collected
countywide on January 1 following 30 days after voter approval.
(4)(a) If the tax authorized pursuant to paragraph (1)(a) is levied under the circumstances
of subparagraph (3)(a)2. or paragraph (3)(b), the proceeds of the tax shall be distributed
among the county government and eligible municipalities based on the transportation
expenditures of each for the immediately preceding 5 fiscal years, as a proportion of the
total of such expenditures for the county and all municipalities within the county. After the
initial levy of a tax being distributed pursuant to the provisions of this paragraph, the
proportions shall be recalculated every 10 years based on the transportation expenditures
of the immediately preceding 5 years. However, such recalculation shall under no
circumstances materially or. adversely affect the rights of holders of bonds outstanding on
July 1, 1986, which are backed by taxes authorized in paragraph (1 )(a), and the amounts
distributed to the county government and each municipality shall not be reduced below the
amount necessary for the payment of principal and interest and reserves for principal and
interest as required under the covenants of any bond resolution outstanding on the date of
the recalculation.
(b) Any newly incorporated municipality which is eligible for participation in the distribution
4/2/2003 7:53 AM 10
of moneys under parts II and VI of chapter 218 and which is located in a county levying the
tax pursuant to paragraph (1)(a) or paragraph (1)(b) is entitled to receive a share of the tax
revenues. Distribution of such revenues to a newly incorporated municipality shall begin in
the first full fiscal year following incorporation. The distribution to a newly incorporated
municipality shall be:
1. Equal to the county's per lane mile expenditure in the previous year times the
lane miles within the jurisdiction or responsibility of the municipality, in which case the
county's share shall be reduced proportionately; or
2. Determined by the local act incorporating the municipality.
Such distribution shall under no circumstances materially or adversely affect the rights of
holders of outstanding bonds which are backed by taxes authorized in this section, and the
amounts distributed to the county government and each municipality shall not be reduced
below the amount necessary for the payment of principal and interest and reserves for
principal and interest as required under the covenants of any bond resolution outstanding
on the date of the redistribution.
(6) Only those municipalities and counties eligible for participation in the distribution of
moneys under parts II and VI of chapter 218 are eligible to receive moneys under this
section. Any funds otherwise undistributed because of ineligibility shall be distributed to
eligible governments within the county in proportion to other moneys distributed pursuant
to this section.
.'
(7) For the purposes of this section, "transportation expenditures" means expenditures by
the local government from local or state shared revenue sources, excluding expenditures
of bond proceeds, for the following programs:
(a) Public transportation operations and maintenance.
(b) Roadway and right-of-way maintenance and equipment and structures used primarily
for the storage and maintenance of such equipment.
(c) Roadway and right-of-way drainage.
(d) Street lighting.
(e) Traffic signs, traffic engineering, signalization, and pavement markings,
(f) Bridge maintenance anp operation.
(g) Debt service and current expenditures for transportation capital projects in the
foregoing program areas, including construction or reconstruction of roads.
(9) Notwithstanding any other provision of this section, the tax on diesel fuel
authorized in this section shall be levied in every county at the rate of 6 cents per
4/2/2003 7:53 AM 11
net gallon.
336.0255 Distribution of additional local option tax.--Notwithstanding the provisions of
s. 336.025, for calendar year 1993, the tax authorized in s. 336.025(1)(b) shall be imposed
to November 1, 1993, to be effective January 1, 1994. Notwithstanding the provisions of s.
336,025, the county may, prior to September 1, 1993, establish by interlocal agreement
with one or more of the municipalities located therein, representing a majority of the
population of the incorporated area within the county, a distribution formula for dividing the
entire proceeds of the local option aas tax among the county government and all eligible
municipalities within the county and the proceeds of the tax shall be distributed among the
county government and eligible municipalities based on the interlocal agreement. If no
interlocal agreement is reached prior to September 1, 1993, the proceeds of the tax
imposed prior to November 1, 1993, shall be distributed among the county government
and eligible municipalities based on the transportation expenditures of each for the
immediately preceding 5 fiscal years, as a proportion of the total of such expenditures for
the county and all municipalities within the county. After the initial imposition of a tax
imposed prior to November 1, 1993, and distributed based on historical transportation
expenditures, the proportions shall be recalculated every 10 years based on the
transportation expenditures of the immediately preceding 5 years. However, such
recalculation shall under no circumstances materially or adversely affect the rights of
holders of outstanding bonds, which are backed by taxes authorized in this section, and
the amounts distributed to the county government and each municipality shall not be
reduced below the amount necessary for the payment of principal and interest and
reserves for principal and interest as required under the covenants of any bond resolution
outstanding on the date of the recalculation.
336.045 Uniform minimum standards for design, construction, and maintenance;
advisory committees.--
(1) The department shall develop and adopt uniform minimum standards and criteria for
the design, construction, and maintenance of all public streets, roads, highways, bridges,
sidewalks, curbs and curb ramps, crosswalks, where feasible, bicycle ways, underpasses,
and overpasses used by the public for vehicular and pedestrian traffic. In developing such
standards and criteria, the department shall consider design approaches which provide for
the compatibility of such facilities with the surrounding natural or man made environment;
the safety and security of public spaces; and the appropriate aesthetics based upon scale,
color, architectural style, materials used to construct the facilities, and the landscape
design and landscape materials around the facilities. The department shall annually
provide funds in its tentative work program to implement the provisions of this subsection
relating to aesthetic design\standards, The minimum standards adopted must include a
requirement that permanent curb ramps be provided at crosswalks at all intersections
where curbs and sidewalks are constructed in order to give handicapped persons and
persons in wheelchairs safe access to crosswalks.
(4) All design and construction plans for projects that are to become part of the county
4/2/2003 7:53 AM 12
road system and are required to conform with the design and construction standards
established pursuant to subsection (1) must be certified to be in substantial conformance
with the standards established pursuant to subsection (1) that are then in effect by a
professional engineer who is registered in this state.
(6) If the governing body of a county or municipality has adopted a design element as part
of its comprehensive plan pursuant to part II of chapter 163, the department shall consider
such element during project development of transportation facilities. The design of
transportation facilities constructed by the department within the boundaries of that county
or municipality must be consistent with that element to the maximum extent feasible.
336.08 Relocation or change of roads.- The commissioners may establish, locate,
change, or discontinue public county roads by resolution.
336.09 Closing and abandonment of roads; authority.-
(1) The commissioners, with respect to property under their control may in their own
discretion, and of their own motion, or upon the request of any agency of the state, or of
the federal government, or upon petition of any person or persons, are hereby authorized
and empowered to:
(a) Vacate, abandon, discontinue and close any existing public or private street, alleyway,
road, highway, or other place used for travel, or any portion thereof, other than a state or
federal highway, and to renounce and disclaim any right of the county and the public in and
to any land in connection therewith;
(b) Renounce and disclaim any right of the county and the public in and to any land, or
interest therein, acquired by purchase, gift, devise, dedication or prescription for street,
alleyway, road or highway purposes, other than lands acquired for state and federal
highway; and
(c) Renounce and disclaim any right of the county and the public in and to land, other than
land constituting, or acquired for, a state or federal highway, delineated on any recorded
map or plat as a street, alleyway, road or highway.
(2) The commissioners, upon such motion, request, or petition, may adopt a resolution
declaring that at a definite time and place a public hearing will be held to consider the
advisability of exercising the authority granted in this section.
336.10 Closing and aballdonment of roads; publication of notice.-Before any such
road shall be closed and vacated, or before any right or interest of the county or public in
any land delineated on any recorded map or plat as a road shall be renounced and
disclaimed, the commissioners shall hold a public hearing, and shall publiSh notice thereof,
one time, in a newspaper of general circulation in such county at least 2 weeks prior to the
date stated therein for such hearing, After such public hearing, any action of the
4/2/2003 7:53 AM 13
commissioners, as herein authorized, shall be evidenced by a resolution duly adopted and
entered upon the minutes of the commissioners. The request of any agency of the state, or
of the United States, or of any person, to the commissioners to take such action shall be in
writing and shall be spread upon the minutes of the commissioners; provided, however,
that the commissioners of their own motion and discretion, may take action for the
purposes hereof. Notice of the adoption of such a resolution by the commissioners shall be
published one time, within 30 days following its adoption, in one issue of a newspaper of
general circulation published in the county. The proof of publication of notice of public
hearing, the resolution as adopted, and the proof of publication of the notice of the
adoption of such resolution shall be recorded in the deed records of the county.
336.12 Closing and abandonment of roads; termination of easement; conveyance
of fee.-- The act of any commissioners in closing or abandoning any such road, or in
renouncing or disclaiming any rights in any land delineated on any recorded map as a
road, shall abrogate the easement theretofore owned, held, claimed or used by or on
behalf of the public and the title of fee owners shall be freed and released therefrom; and if
the fee of road space has been vested in the county, same will be thereby surrendered
and will vest in the abutting fee owners to the extent and in the same manner as in case of
termination of an easement for road purposes.
4/2/2003 7:53 AM 14
O~~3~~E
(3llS) ~1
r-~
/~ ~0~~/ t!~t
BOARD OF COUNTY COM~ONERS
Mayor DbcIe M. Spet\lr, DIstItct 1
Mayor Pro Tern Munay E. Nelson, DIstr1tt 5
George Neugent. DIstItct 2
Owtes ~ McO:ly, 0Istr\Ct 3
o.Id P. RIce, DIstrIct 4
MonrOe County Board of County Commissioners
Office of the County Admintstrator
The HIstXlric GatD agar FactDry
1100 SimontDn Street, Suite 205
Kev west, Roricla :DMO
(305) 292-4441 - Phone
(305) 292~ . Fax
March 21, 2003
Mr. Charles Baldwin, P.E.
Islamorada Village Manager
P.O. Box 568
ISlamorada, FL 33036
Dear Mr. Baldwin:
I am in receipt of your letter of March 7, 2003 and the attachments in reference to the
Constitutional Fuel Tax distribution issue. As usual you have presented substantial amounts of
research to support your position. .'
I shall ask County staff and County counsel to review the issue and will discuss it with the
County Commission at the April meeting. At that point if the Commission wishes to enter a
discussion with the munidpalities and the County concerning this issue I shall be in contact with you
to schedule the meetings. I know you are aware that there are other issues surrounding the gas tax
distribution and we will be prepared to review those with you also.
Once again, thank you for your presentation.
Very truly yours,
--/~~
James L Roberts
County Administrator
JLR:pe
cc: Board of County Commissioners
Richard Collins, County Attorney
- . Dent Pi~, Division Director Public Works
David Koppel, Engineer
Sheila Barker, Division Director Administrative Services
March 7, 2003
COU:-':CIL:\tAN BOll JOIINSO!\:
COliNCILMA:'-J CHRIS S";\;TE
:\l:\YOR MARK GRECj(j
VICE MAYOR MIKE FORSTER
COl:!\:CII.:\tA:'\ GEORGE GEISLER
-_.-.~._----
Mr. Jim Roberts
County Administrator
1100 Simonton St.
Suite 205
Key West, FL 33040
r.:;\p. 1 ~ 2003
RE: Constitutional Fuel Tax Distribution
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
information documents pertaining to this matter.
I. Extract from 2002 Local Government Financial Information 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 appropriate 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
Compon~~ts A & B would each be worth 25% of distribution factor. Component C would
generate 50% of the distribution factor.
P.O. Box 568 · }SLAMORADA, FL 33036
305.664.2345 FAX 305.853.5357 W\\W.islamorada.fl.us
-2-
~1arch 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 Distribution:
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
C. 303 unincorporated
Monroe County Constitutional Fuel Tax Formula
Estimated Monroe County Revenue 2002/03: $2,441,516
SAMPLE FORMULA APPLICATION
Islamorada
(114) 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 · IsuMORADA, FL 33036
305.664.2345 FAX 305.853.5357 www.islamorada.fl.us
p.o. Box 568 · lswtORADA, FL 33036
305.664.2345 FAX 305.853.5357 www.islamorada.fi.us
-4-
~Iarch 10,2003
As each of us is approaching our preliminary budget preparation early resolution of this
matter would be helpful.
Attachments
cc. Islamorada, 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 · IswtORADA, FL 33036
305.664.2345 FAX 305.853.5357 www.islamorada.fl.us
Florida LeRislative 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 fOlmula 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, A.t1.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.
Eligibility Requirements
All counties are eligible to receive proceeds.
Administrative Procedures
The tax is collected by the Department of Revenue and is transferred monthly 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. 215.20, 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 formula and credits to
tbe account of each county the amount allocated pursuant to the formula. The distribution fonnula is
comprised of three 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 form of
I Pursuant to Article XII. section 9(c)(4), Florida Constitution.
2002 b8cal Government Financialln(orlllation Handbook
/I
,
l
Florida LeKislative Committee on InterKovernmental 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 determined as follows:
1. First, the distribution factor for each county is calculated as follows:
1/4
x
County Area
State Area
+
1/4
x
County Population
State Population
+
1/2
x
Number of Motor Fuel Gallons Sold in County
Number of Motor Fuel Gallons Sold Statewide
= County's Distribution Factor
2. Second, the monthly 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 fust 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 funds 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 nmds and shall be remitted by the Stare 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
Florida LeKislative Committee on InterKol'ernmental Relations
In each fiscal year, the SBA will distribute tre 80 percent surplus fuel tax proceeds allocated to each county
to the debt service requirements of each bond issue pledging the 80 percent surplus accruing to that county.
The remaining 80 percent surplus fuel tax funds will be advanced monthly to the Board of County
Commissioners for use in the county.
In each fiscal year, the SBA will distribute the 20 percent surplus fuel tax proceeds allocated to each county
to the debt service requirements of each bond issue pledging the 20 percent surplus accruing to that county.
The remaining 20 percent surplus fuel tax funds will be advanced monthly 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 any construction underway on behalf of the county pursuant to
resolution of the county's governing body.
Authorized Uses
CUlTent law requires that the proceeds credited 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 defined 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 Financial Information Handbook
13
"
-
Florida Le1!islative Committee on lnter1!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 plmmed interchange on the interstate system shall provide the
connecting road. Any swplus, not otherwise used to provide the connecting road, shall be used on any road
in the county at the discretion of the COtnlt)ls governing body.
Relevant Attornev General Opinions
Florida's Attomey 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 OpInIOnS
(http://legal. fim.edu/opinionslindex.html).
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
Swplus constitutional fuel tax, authorized use
Surplus constitutional fuel tax, authorized use
Surplus constitutional fuel 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 govemment officials seeking more clarification should review the opinions in their entirety. The
statutory language pertaining to tlus revenue source has been amended 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 FlOlida 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.
.}-4
2002 Local Government Financialln{ormation Handbook
Florida LeKislative Committee on InterKovernmental Relations
Prior Years' Revenues
Several additional tables summarizing prior years' distributions to counties are available via the LCIR's
website (htto:/ /fcn.state.fl.usllcir/databank/revenues.html).
15
2002 Local Government Financial Information Handbook
'.
Table 1
Constitutional Fuel Tax
Estimated Distributions by County
Local Government Fiscal Year 2002.03
County
Collection
Component
Population
Component
Area
Component
Distribution
Factor
Estimated
DistributIon
Alachua 0.69275% 0.34129% 0.40960% 1.44360 $ 2,755,941
Baker 0.09486% 0.03454% 0.24530% 0.37470 715,330
Bay 0.54921% 0.23007% 0.36710% 1.14640 2,188,564
Bradford 0.08926% 0.03993% 0.12260% 0.25180% 480,705
Brevard 1.45646% 0.74276% 0.54030% 2.73950% 5,229,911
Broward 4.68898% 2.52588% 0.51240% 7.72730% 14,751,995
Calhoun 0.04628% 0.02001% 0.24060% 0.30690% 585,895
Charlotte 0.49805% 0.22132% 0.33840% 1.05780% 2,019,420 .
Citrus 0.31119% 0.18443% 0.27480% 0.77040% 1,470,751
Clay 0.40553% 0.21867% 0.26040% 0.88460% 1,688,768
Collier 0.73648% 0.40489% 0.86260% 2.00400% 3,825,786
Columbia 0.32950% 0.08736% 0.33290% 0.74980% 1,431,424
DeSoto 0.07102% 0.05012% 0.26590% 0.38700% 738,812
Dixie 0.04784% 0.02152% 0.30930% 0.37870% 722.967
Duval 2.78439% 1.21538% 0.35900% 4.35880% 8,321.276
Escambia 0.90415% 0.45423% 0.31990% 1.67830% 3,204,001
Flagler 0.16075% 0.08123% 0.21280% 0.45480% 868,247
Franklin 0.04609% .,0.01521% 0.32150% 0.38280% 730,794
Gadsden 0.23631 % 0.06933% 0.22460% 0.53020% 1,012,192
Gilchrist 0.03648% 0.02250% 0.14920% 0.20820% 397,469
Glades 0.02794% 0.01625% 0.41210% 0.45630% 871,111
Gulf 0.03339% 0.02308% 0.27390% 0.33040% 630,758
Hamilton 0.09679% 0.02102% 0.21750% 0.33530% 640.113
Hardee 0.07939% 0.04121% 0.26760% 0.38820% 741,103
Hendry 0.15520% 0.05557% 0.49600% 0.70680% 1,349.334
Hernando 0.38473% 0.20325% 0.20730% 0.79530% 1,518.287
Highlands 0.270790J; 0.13504% 0.45980% 0.86560% 1,652.495
Hillsborough 3.31334% 1.57209% 0.52040% 5.40580% 10,320,078
Holmes 0.06825% 0.02865% 0.20860% 0.30550% 583.222
Indian River 0.42777% 0.17715% 0.22120% 0.82610% 1,577,087
Jackson 0.28207% 0.07271% 0.39660% 0.75140% 1,434,479
Jefferson 0.08387% 0.01997% 0.25160% 0.35540% 678,485
Lafayette 0.01452% 0.01080% 0.23090% 0.25620% 489,105
Lake 0.65071% 0.33729% 0.48500% 1.47300% 2,812.067
Lee 1.45215% 0.69644% 0.42980% 2.57840% 4,922,359
Leon 0.71061% 0.37386% 0.29790% 1.38240% 2,639,105
Levy 0.13017% 0.05376% 0.48590% 0.66980% 1,278,698
Liberty 0.02708% 0.01092% 0.34770% 0.38570% 736,330
Madison 0.16266% 0.02888% 0.30000% 0.49150% 938,310
Manatee 0.72230% 0.41452% 0.35570% . 1.49250% 2,849,294
Marion 1.08469% 0.40458% 0.68440% 2.17370% 4,149,756
Martin 0.42124% 0.19729% 0.28450% 0.90300% 1,723,895
Miami.Dade 5.81965% 3.49945% 0.91700% 10.23610% 19.541,483
Monroe 0.33542% 0.12337% 0.82010% 1.27890% 2,441.516
Nassau 0.19264% 0.09034% 0.27480% 0.55780% 1,064,882
Page 16
Table 1
Constitutional Fuel Tax
Estimated Distributions by County
Local Government Fiscal Year 2002.03
County
Collection
Component
Population
Component
Area
Component
Distribution
Factor
Estimated
Distribution
Okaloosa 0.59870% 0.26554% 0.41760% 1.28180% 2,447,052
Okeechobee 0.18176% 0.05534OJ. 0.37080% 0.60790% 1,160,527
Orange 3.44280% 1.42379% 0.41850% 5.28510% 10,089.652
Osceola 0.69026OJ. 0.27485% 0.62880% 1.59390% 3,042.875
Palm Beach 2.98490% 1. 76739% 0.93300% 5.68530% 10.853,664
Pasco 1.00091% 0.53946% 0.32410% 1.86450% 3.559,4 70
Pinellas 2.23694% 1.42245% 0.18120% 3.84060% 7,331.993
Polk 1.69265% 0.75950% 0.83950% 3.29170% 6,284,102
Putnam 0.21644% 0.10842% 0.34560% 0.67050% 1.280.035
Saint Johns 0.51743% 0.19688OJ. 0.29250% 1.00680% 1.922.057
Saint Lucie 0.65762% 0.30351% 0.25450% 1.21560% 2,320,672
Santa Rosa 0.33988% 0.18581% 0.48500% 1.01070% 1,929,502
Sarasota 0.95023% 0.51136% 0.24910% 1.71070% 3.265,855
Seminole 1.00237% 0.57861 % 0.14620% 1. 72720% 3.297,354
Sumter 0.38147% 0.08716% 0.24110% 0.70970% 1.354,871
Suwannee 0.16437% 0.05465% 0.28870% 0.50770% 969,237
Taylor 0.10038% 0.02988% 044040% 0.57070% 1,089.509
Union 0.03548% 0.02081% 0.10450% 0.16080% 306,979
Vol usia 1.30993% 0.69205% 0.52300% 2.52500% 4.820.414
Wakulla 0.06674% 0.03645% 0.26040% 0.36360% 694.140
Walton 0.21897% 0.06513% 0.47960% 0.76370% 1,457,961
Washington 0.07682% 0.03282% 0.26040% 0.37000% 706,358
ITotals
25.00000%1
50.00000%1
25.00000%1
100.00000%1 $ 190,907.500 I
Source: Department cf Revenue (reVised 7/2002)
"
Page 17
etnorandmn
.....~.-....-..........,'6.'""'""~..-......~.,,.
Date:
~- ~--.
Village Council / /.\
CIwles Baldwin, P.E.. Village Manage/I; ~($ ( ~)
01/23/03 1// . G/
To:
From:
Re:
Resolution Requesting Monroe County To Distribute Constitutional Fuel Tax
IlJ!;M
This is a resolution requesting that Monroe County distribute to Islarnorada its fair share of the
Constitutional Fuel Tax received by the County from the State of Florida. The resolution further
encourages the Florida Keys Coalition of Cities to pass a similar resolution affirming that they want
their fair share of the Constitutional Fuel Tax.
RECOMMENDATION
Approval
BACKGROUND
The State of Florida collects a Constitutional Fuel Tax of2 cents per gallon on motor fuel, in
accordance with Sections 206.41(1)(a), 206.47, 336.023, and 336.024 of the Florida Statutes. This
tax is then distributed to the counties based on a distribution formula comprised of three components:
an area component, a population component, and a collection component. The Constitutional Fuel
Tax must be used for acquisition, construction and maintenance of roads (including construction and
installation of traffic signals, sidewalks, bike paths, and landscaping).
Incorporations within Monroe County have removed many roads and bridges from the jurisdiction of
Monroe County. The maintenance and operation of these facilities is now the responsibility of the
Village ofIslarnorada. Therefore, the Village is requesting that the County remit to the Village its
fair share of the Constitutional Fuel Tax that the County receives from the State of Florida.
STAFF IMPACT
None
BUDGET IMPACT
The estimated total distribution of Constitutional Fuel Tax to Monroe County for Fiscal Year 2002-
2003 is $ 2,441,516. An estimated Village share of this total has not been formulated.
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RESOLUTION NO. 03-01-02
A RESOLUTION OF THE VILLAGE COUNCIL OF
ISLAMORADA, VILLAGE OF ISLANDS, FLORIDA,
REQUESTING MONROE COUNTY TO DISTRIBUTE THE
APPROPRIATE SHARE OF THE COUNTY'S
CONSTITUTIONAL FUEL TAX TO ALL INCORPORATED
MUNICIPALITIES WITHIN MONROE COUNTY, AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Monroe County continues to collect and retain the Constitutional Fuel Tax
distributed by the State of Florida under F.S. Section(s) 206.41(l)(a), 206.47, 336.023, and
336.024; and
WHEREAS, incorporations have removed many roads and bridges from the jurisdiction
of Monroe County; and
WHEREAS, the maintenance and operation of these facilities are now the responsibility
of the Village of Islamorada; and
WHEREAS, the Village of Islamorada has not received any of the Constitutional Fuel
Taxes collected by Monroe County since its incorporation; and
WHEREAS, the Florida Keys Coalition of Cities is encouraged to create and pass a
resolution endorsing collections and payment to Coalition Cities for their fair share of the
Constitutional Fuel Tax.
NOW THEREFORE BE IT RESOLVED BY THE VILLAGE COUNCIL
OF ISLAMORADA, VILLAGE OF ISLANDS, AS FOLLOWS:
Section 1.
Recitals.
That the Village of Islamorada specifically requests its fair share of the
Constitutional Fuel Tax received by Monroe County from the State of Florida.
Page I of2
.-
That the Florida Keys Coalition of Cities, which are incorporated municipalities
within Monroe County, is requested to pass a similar resolution to notify Monroe County
that they also want their fair share of the collected Constitutional Fuel Tax.
Section 2.
Effective Date.
This resolution shall become effective immediately upon its adoption.
The foregoing Resolution was offered by Mayor Gregg, who moved for its adoption on
first reading. This motion was seconded by Councilman Geisler, and upon being put to a vote,
the vote was as follows:
FINAL VOTE AT ADOPTION
VILLAGE COUNCIL OF ISLAMORADA, VILLAGE OF ISLANDS
Mayor Mark Gregg YES
Vice Mayor Michael Forster YES
Councilman George Geisler YES
Councilman Robert Johnson YES
Councilman Chris Sante YES
PASSED AND ADOPTED ON THIS 23rd DAY OF January, 2003.
ATTEST:
~~ '1U~~
VILLAGE CC RK
~-
MAYOR ep,-./"
SUFFICIENCY:
Page 2 of2
-.It.~ ..-_:.w_
John Bartus
Mayor
Randy Mearns
Vice Mayor
Jeff Pinkus
Councilman
John Repetto
Councilman
Pete Worthington
Councilman
William "Scott" Janke
City Manager
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M E M 0 RAN D U"M
TO:
Monroe County Board of County Commissioners
Monroe County Municipal Clerks
FROM:
Katherine Selchan, City Clerk
RE:
City of Marathon Resolution No. 2003-48
DATE:
February 26, 2003
Enclosed please find a certified copy of Resolution No. 2003-48 passed and
adopted on February 25, 2003.
This resolution requests Monroe County to distribute the fair apportionment
of Monroe County's Constitutional Fuel Tax to all incorporated
municipalities within Monroe"County.
Please forward copies of this resolution to your city's elected officials and
city/town/village manager.
:ks
Enclosures
10045-55 Overseas Highwa~Marathon, Florida 33050.Phone: (305) 743-0033.Fax: (305) 743-3667
n~~..,~~':t';~~_:~J<:'~ .
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RESOLUTION NO. 2003-~
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MARATHON, FLORIDA, REQUESTING MONROE
COUNTY TO DISTRIBUTE THE FAIR APPORTIONMENT
OF MONROE COUNTY'S CONSTITUTIONAL FUEL TAX
TO ALL INCORPORATED MUNICIPALITIES WITHIN
MONROE COUNTY; REQUESTING CONCURRENT
RESOLUTIONS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Monroe County (the "County"), continues to collect and retain the
Constitutional Fuel Tax distributed by the State of Florida under Section(s) 206.41 (l)(a),
206.47, 336.023, and 336.024, Florida Statutes; and
WHEREAS, incorporations have removed many roads and bridges from the
jurisdiction of the County; and
WHEREAS, the City of Marathon (the "City"), pursuant to a Road Transfer
Agreement, has been responsible for the majntenance and operation of roads within the
City, previously the responsibility of the Board of County Commissioners;
WHEREAS, the City has not received any of the Constitutional Fuel Taxes collected
by County since its incorporation; and
WHEREAS, the Florida Keys Coalition of Cities is encouraged to create and pass a
resolution endorsing collections and payment to Coalition Cities for their fair share of the
Constitutional Fuel Tax.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
MARATHON, FLORIDA, AS FOLLOWS:
Section 1. Recitals. The above recitals are true and correct and incorporated
herein by this reference.
Section 2.
Request of Fuel Tax Apportionment.
The City of Marathon
specifically requests that the Monroe County Board of County Commissioners remit the
City's apportionment of the Constitutional Fuel Tax received by Monroe County from the
State of Florida, to be used for improvements and projects for the City's roads.
Section 3.
Request for Concurrent Resolution. The Florida Keys Coalition of
Cities, which is comprised of the incorporated municipalities within Monroe County, is
requested to pass a similar resolution to notify Monroe County that they also desire their
fair share of the collected Constitutional Fuel Tax.
Section 4.
Effective Date. This resolution shall take effect immediately upon its
adoption.
PASSED AND ADOPTED on this 25th day of February, 2003.
ATTEST:
;(~~ ~LAl-_
CITY CLERK
CERTIFICATION
APPROVED AS TO LEGAL SUFFICIENCY:
I
I CERTIFY nus TO BE A TRUE & CORRECI'
COPY OF THE ORIGINAL DOCUMENT ON
FILE.
WlTN~ M~HAND AND OFFICIAL SEAL OF
.t:i:Jt ---L- 0 f- /Yl a. ra.. f-ho n
L'l TUB co Of IYJ 0 I'? .e. Oc.
FLORIDA. nus ~fcflt DAY OF Fehru.a. r'<f
20 03.
~~V~J~
CITY CLERK
592001/Resolutions/Monroe County Distribute Share Re Rule Tax
2
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Jul-14-2003 11 :29
From-MONROE COUNTY ENGINERING
+3052954321
T-251 POOl /003 F-372
MEMORANDUM
TO:
All County Commissioners
Monroe County
David S. Koppel .~At
County Engineer C' P
FROM:
DATE:
July 14, 2003
RE:
Gas Tax Discussion
Agenda Item V3
Attached please find some additional information to go with the above-referenced item.
These documents compare lane-mile costs between the County and each municipality
using total gas tax revenue, and also show how the County's funds will be depleted in
FY05. Please call if you have any questions.
DSK/jl
GasTaxAgendaDocsBOCC.DOC
Cc: Danny Kolhage
James L. Roberts
Dent Pierce
County Attomey
Ju1-14-2003 11:29
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