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Home My WebLink About22-032 MICHELLE R.MILLER,CLERK OF THE CIRCUIT COURT SAINT LUCIE COUNTY FILE# 5127623 12/01/2022 02:11.02 PM ORDN OR BOOK 4921 PAGE 1624-1628 Doc Type' RECORDING $44.00 ORDINANCE NO. 22-032 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, 2025; AMENDING SECTION 42.194 "DURATION OF TAX" TO PROVIDE THAT THE REAUTHORIZED TAXES IMPOSED BY THIS ORDINANCE SHALL BE EFFECTIVE FROM JANUARY 1, 2024 THROUGH DECEMBER 31, 2025; 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, 2023. 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. ugh passages are deleted. 1 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, 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, 2025 2023 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 336.025(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. Str-tic-14-thfetfgh passages are deleted. 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. The reauthorized $0.06 local option gas tax imposed by this article through the adoption of Ordinance No. 19-003 shall be effective from January 1, 2020 through December 31, 2023 both dates inclusive. The reauthorized additional $0.05 local option motor fuel tax imposed by this article through the adoption of Ordinance No. 19-003 shall be effective from January 1, 2020 through December 31, 2023 both dates inclusive. The reauthorized $0.06 local option gas tax imposed by this article through the adoption of Ordinance No. 22-XXX shall be effective from January 1, 2024 through December 31, 2025 both dates inclusive. The reauthorized additional $0.05 local option motor fuel tax imposed by this article through the adoption of Ordinance No. 22-XXX shall be effective from January 1, 2024 through December 31, 2025 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 Underlined passages are added. Stfeek-through passages are deleted. 3 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 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: Sean Mitchell, Chair AYE Frannie Hutchinson, Vice Chair AYE Commissioner Chris Dzadovsky AYE Commissioner Linda Bartz AYE 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. Underlined passages are added. Stkiek-tlifeugh passages are deleted. 4 PASSED AND DULY ADOPTED this 15th day of November, 2022. BOARD OF COUNTY COMMISSIONERS ATTEST: ST. LUCIE COUNTY, FLORIDA BY: 6:;-cizyt' nu.✓ jiew o Deputy Clerk 6%,;►L"n�'��O��f hG V e) Chair At C APPROVED TO FORM D CORRECTNES : °�ss�wwo� BY: County Attor ey Underlined passages are added. bah passages are deleted. 5 RON DESANTIS CORD BYRD Governor Secretary of State November 30, 2022 Michelle R. Miller Clerk & Comptroller St. Lucie County 2300 Virginia Ave. Fort Pierce, FL 34982 Attn: Vera Smith Dear Michelle Miller, Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your electronic copy of St. Lucie County Ordinance No. 2022-032, which was filed in this office on November 30, 2022. Sincerely, Anya Owens Program Administrator ACO/rra R. A. Gray Building 500 South Bronough Street Tallahassee, Florida 32399-0250 Telephone: (850) 245-6270