HomeMy WebLinkAbout15-096RESOLUTION NO. 15-096
(NOTICE OF INTENT TO LEVY THE LOCAL OPTION FUEL TAX
AUTHORIZED BY SECTION 336.025(1), FLORIDA STATUTES)
WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the
following determinations:
1. This Board has previously adopted the six cent ($0.06) local option tax upon every gallon
of motor fuel and diesel fuel sold in St. Lucie County pursuant to Section 336.025(1)(a), Florida Statutes
and a five cent ($0.05) local option tax upon every gallon of motor fuel sold in St. Lucie County pursuant
to Section 336.025(1)(b), Florida Statutes. The levy of these taxes is scheduled to expire on August 31,
2015.
2. The health, safety, and welfare of the residents of St. Lucie County will benefit from the
passage of an ordinance i.e. reauthorizing the levy of the six cent ($0.06) local option tax on motor fuel
and diesel fuel pursuant to Section 336.025(1)(a), Florida Statutes and a five cent ($0.05) local option tax
pursuant to Section 336.025(1)(b) Florida Statutes to fund, in part, necessary transportation
expenditures within St. Lucie County.
NOW THEREFORE, BE IT RESOLVED by the Board of County Commissioners of St. Lucie County,
Florida:
1. LEVY OF LOCAL OPTION MOTOR FUEL TAX
(a) Pursuant to Florida Statute, Section 336.025(1)(a), this Board intends to levy a $0.06
local option motor fuel tax upon every gallon of motor fuel and diesel fuel sold in the county, and taxed
under the provisions of Florida Statutes Chapter 206. If adopted, the revenues received pursuant to the
tax levied pursuant to this paragraph (a) shall only be utilized for transportation expenditures as defined
in Section 336.025, Florida Statutes.
(b) Pursuant to Florida Statutes, Section 336.025(1)(b), Florida Statutes, this Board intends
to levy a $0.05 local option motor fuel tax upon every gallon of motor fuel sold in the county and taxed
under the provisions of Florida Statutes Chapter 201, Part 1. If adopted, the revenues received from the
additional $0.05 local option motor fuel tax may only be utilized for transportation expenditures needed
to meet the requirements of the capital improvements element of an adopted comprehensive plan. For
purposes of this subsection, expenditures for the construction of new roads, alternative methods of
transportation, or reconstruction or resurfacing of existing paved roads shall be deems to increase
capacity and such projects shall be included in the capital improvements element of the adopted
comprehensive plan. Expenditures for purposes of this subsection shall not include routine
maintenance of roads.
2. DISTRIBUTION OF LOCAL OPTION FUEL TAX
(a) All divisions of tax proceeds shall be determined by the County on or before October 1
of each year during the duration of the tax beginning October 1, 2015 either by interlocal agreement or
in accordance with Section 336.025(4)(a), Florida Statutes. The annual redetermination by the County
of the division of the tax proceeds shall be based on transportation expenditures of the county and all
eligible municipalities based on the transportation expenditures of each for the five (5) fiscal years
preceding the year in which the annual redetermination is made. As a proportion of the total of such
expenditures for the county and all municipalities within the county. The County shall notify the
department of revenue of the results of the county's redetermination of the tax proceeds by October 1
of the year the redetermination is made. The annual redetermination shall be effective beginning
January 1 of the year after the redetermination is made. Any dispute as to the determination by the
County of the distribution of the tax proceeds shall be in accordance with Section 336.025(5)(b), Florida
Statutes.
3. DURATION OF TAX
The duration of the tax shall be established in the ordinance imposing the tax.
4. EFFECTIVE DATE.
This resolution shall take effect upon adoption.
5. ADOPTION.
After motion and second, the vote on this resolution was as follows:
Paula A. Lewis, Chair
AYE
Kim Johnson, Vice Chair
AYE
Commissioner Chris Dzadovsky
AYE
Commissioner Tod Mowery
AYE
Commissioner Frannie Hutchinson
AYE
PASSED AND DULY ADOPTED this 2nd day of June, 2015.
ATTES
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
ST. LUCIE C LINTY, FLORIDA ,
BY:
Chair
APPROVED -AS TO FORM
CORRECTNES
BY:
Co my Attor y