HomeMy WebLinkAbout17-008JOSEPH E. SMITH, CLERK OF THE CIRCUIT COURT
SAINT LUCIE COUNTY
FILE # 4319638 06/1412017 03:57:19 PM
OR BOOK 4008 PAGE 974 - 977 Doc Type: ORDN
RECORDING: $35.50
ORDINANCE NO. 17-008
AN ORDINANCE AMENDING CHAPTER 42 "TAXATION" OF THE
CODE OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA, TO
PROVIDE FOR THE REAUTHORIZATION OF THE IMPOSITION OF A
SIX CENT ($0.06) LOCAL OPTION FUEL TAX UPON EVERY GALLON
OF MOTOR FUEL AND DIESEL FUEL SOLD IN ST. LUCIE COUNTY
AND TAXED UNDER THE PROVISIONS OF CHAPTER 206, FLORIDA
STATUTES, PURSUANT TO SECTION 336.025(1)(a) FLORIDA
STATUTES AND A FIVE CENT ($0.05) LOCAL OPTION FUEL TAX
UPON EVERY GALLON OF MOTOR FUEL SOLD IN ST. LUCIE
COUNTY AND TAXED UNDER THE PROVISIONS OF CHAPTER 206,
FLORIDA STATUTES PURSUANT TO SECTION 336.025(1)(b);
AMENDING SECTION 42-192 "LEVY OF LOCAL OPTION FUEL TAX"
TO PROVIDE FOR THE REAUTHORIZATION OF THE SIX CENT
($0.06) LOCAL OPTION FUEL TAX AND THE FIVE CENT ($0.05)
LOCAL OPTION FUEL TAX AND TO CLARIFY THE STATUTORY
SECTION AND THE USE OF REVENUES RECEIVED PURSUANT TO
THE TAX; AMENDING SECTION 42-193 "DISTRIBUTION OF LOCAL
OPTION FUEL TAX" TO PROVIDE FOR THE DISTRIBUTION OF THE
LOCAL OPTION FUEL TAX BASED ON TRANSPORTATION
EXPENDITURES FOR PREVIOUS 5 YEARS THROUGH DECEMBER
31, 2019; AMENDING SECTION 42.194 "DURATION OF TAX" TO
PROVIDE THAT THE REAUTHORIZED TAXES IMPOSED BY THIS
ORDINANCE SHALL BE EFFECTIVE FROM JANUARY 1, 2018
THROUGH DECEMBER 31, 2019; PROVIDING FOR SEVERABILITY
AND APPLICABILITY; FILING WITH THE DEPARTMENT OF STATE
AND DEPARTMENT OF REVENUE; PROVIDING FOR AN EFFECTIVE
DATE, ADOPTION AND CODIFICATION
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 December 31, 2017.
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
Underlined passages are added.
S:\ATTY\O R DI NAN CES\2017\17-008.doc
1
StF�hFough passages are deleted.
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 ORDAINED by the Board of County Commissioners of St. Lucie
County, Florida:
PART A. ARTICLE V (GAS TAXES) OF CHAPTER 42 (TAXATION) IS HEREBY AMENDED TO READ:
Section 42-192 LEVY OF LOCAL OPTION MOTOR FUEL TAX
(a) Pursuant to Florida Statute, Section 336.025(1)(a), a $0.06 local option motor
fuel tax is reauthorized and imposed upon every gallon of motor fuel and diesel fuel sold in the
county, and taxed under the provisions of Florida Statutes Chapter 206. 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, $0.05 local
option motor fuel tax is reauthorized and imposed upon every gallon of motor fuel sold in the
county and taxed under the provisions of Florida Statutes Chapter 206, Part 1. 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.
Section 42-193 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 as set out in Section 42-194 beginning
October 1, 2015. The annual redetermination by the county of the division of the tax proceeds
for the period from September 1, 2015 through December 31, 201-79 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 in accordance with Section 336.02S(4)(a), Florida Statutes. 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
Underlined passages are added. c..,.. k thFOUgh passages are deleted.
S:\ATTY\ORDINANCES\2017\17-008.doc
2
proceeds shall be in accordance with Section 336.025(5)(b), Florida Statutes.
Section 42-194 DURATION OF TAX
The initial $0.06 local option gas tax imposed by this article shall be effective from
September 1, 1987, through August 31, 2015, both dates inclusive. The first initial additional
$0.02 local option motor fuel tax imposed by this article shall be effective from January 1, 1998,
through August 31, 2015, both dates inclusive. The remaining initial additional $0.03 local
option motor fuel tax imposed by this article shall be effective from January 1, 2000, through
August 31, 2015, both dates inclusive.
The reauthorized $0.06 local option gas tax imposed by this article through the adoption
of Ordinance No. 15-008 shall be effective from September 1, 2015 through December 31,
2017, both dates inclusive. The reauthorized additional $0.05 local option motor fuel tax
imposed by this article through the adoption of Ordinance No. 15-008 shall be effective from
September 1, 2015 through December 31, 2017 both dates inclusive.
The reauthorized $0.06 local option gas tax imposed by this article through the adoption
of Ordinance No. 17-008 shall be effective from January 1, 2018 through December 31, 2019,
both dates. inclusive. The reauthorized additional $0.05 local option motor fuel tax imposed by
this article through the adoption of Ordinance No. 17-008 shall be effective from January 1�
2018 through December 31, 2019 both dates inclusive.
PART B. SEVERABILITY AND APPLICABILITY.
If any portion of this ordinance is for any reason held or declared to be unconstitutional,
inoperative, or void, such holding shall not affect the remaining portion of this ordinance. if
this ordinance or any provision thereof shall be held to be inapplicable to any person, property,
or circumstance, such holding shall not affect its applicability to any other person, property, or
circumstance.
PART C. FILING WITH THE DEPARTMENT OF STATE.
The Clerk is hereby directed forthwith to send a certified copy of this ordinance to the
Bureau of Administration Code and Laws, Department of State, The Capitol, Tallahassee, Florida
32304.
PART D. FILING WITH THE DEPARTMENT OF REVENUE.
The County Attorney is hereby directed forthwith to send a certified copy of this
Underlined passages are added.
s:\ATTY\ORDINANCES\2017\17-008.doc
3
Wuel g * passages are deleted.
ordinance to the Florida Department of Revenue, 201 Carlton Building, Tallahassee, Florida,
32301.
PART E. EFFECTIVE DATE.
This ordinance shall take effect upon receipt of official acknowledgment from the Office
of the Secretary of State that this ordinance has been filed in that office.
PART E. ADOPTION.
After motion and second, the vote on this ordinance was as follows:
Chris Dzadovsky, Chairman
AYE
Tod Mowery, Vice Chairman
AYE
Commissioner Linda Bartz
AYE
Commissioner Frannie Hutchinson
NAY
Commissioner Cathy Townsend
AYE
PART E. CODIFICATION.
Provisions of this ordinance shall be incorporated in the St. Lucie County Code and
Compiled Laws, and the word "ordinance" may be changed to "section", "article", or other
appropriate word, and the sections of this ordinance may be renumbered or relettered to
accomplish such intentions, provided, however, that parts B through E shall not be codified.
PASSED AND DULY ADOPTED this 6th day of June, 2017.
ATTEST:
Del
BOARD OF COUNTY COMMISSIONERS
ST. LUCIE COON RID
BY:
Chair an
APPROVED,AS TO FORM AND
CORRECTNESS: A , „ ,Ti
BY:
County
Underlined passages are added. StFuckt#Feagh passages are deleted.
S:\AM\ORDINANCES\2017\17-008.doc
4
RICK SCOTT KEN DETZNER
Governor Secretary of State
June 13, 2017
Honorable Joseph E. Smith
Clerk of the Circuit Court
St. Lucie County
2300 Virginia Avenue
Fort Pierce, Florida 34982
Attention: Ms. Melissa Upton
Dear Mr. Smith:
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of St. Lucie County Ordinance No. 17-008, which was filed in this office on June 13, 2017.
Sincerely,
Ernest L. Reddick
Program Administrator
ELR/lb
R. A. Gray Building 500 South Bronough Street Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270
www.dos.state.fl.us