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Home My WebLink About25-007 r MICHELLE R.MILLER,CLERK OF THE CIRCUIT COURT SAINT LUCIE COUNTY FILE# 5488054 06/03/2025 01:29:54 PM OR BOOK 5321 PAGE 753-757 Doc Type:ORDN RECORDING: $44.00 ORDINANCE NO. 25-007 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 FROM JANUARY 1, 2026 THROUGH DECEMBER 31, 2026; AMENDING SECTION 42-194 "DURATION OF TAX" TO PROVIDE THAT THE REAUTHORIZED TAXES IMPOSED BY THIS ORDINANCE SHALL BE EFFECTIVE FROM JANUARY 1, 2026 THROUGH DECEMBER 31, 2026; 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, 2025. 2. The health, safety, and welfare of the residents of St. Lucie County will benefit Underlined passages are added. Struck through passages are deleted. 1 from the passage of an ordinance 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 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, of the reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads shall be deemeds 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 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 redetermination by the county of the division of the tax proceeds for the period from January 1, 2026, through December 31, 2026, shall be based on the distribution formula in accordance with the provisions of Section 336.025(4), Florida Statutes. This distribution formula may Underlined passages are added. Neagh passages are deleted. 2 hereinafter be amended by the adoption of interlocal agreements with the eligible municipalities, as provided by Section 336.025, Florida Statutes. The redetermination by the county of the division of the tax proceeds shall be every five years based on the transportation expenditures of eligible municipalities for the five fiscal years immediately preceding the year in which the redetermination is made as a proportion of the total of such expenditures for the county and all eligible 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 an-real 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. 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. 22-032 shall be effective from January 1, 2024 through December 31, 2025 Underlined passages are added. Struck through passages are deleted. 3 both dates inclusive. The reauthorized additional $0.05 local option motor fuel tax imposed by this article through the adoption of Ordinance No. 22-032 shall be effective from January 1, 2024 through December 31, 2025 both dates inclusive. The reauthorized $0.06 local option gas tax imposed by this article through the adoption of Ordinance No. 25-007 shall be effective from January 1, 2026, through December 31, 2026, both dates inclusive. The reauthorized additional $0.05 local option motor fuel tax imposed by this article through the adoption of Ordinance No. 25-007 shall be effective from January 1, 2026, through December 31, 2026, 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 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: Underlined passages are added. Stxac-through passages are deleted. 4 Jamie Fowler, Chair AYE Larry Leet, Vice Chair AYE Commissioner James Clasby AYE Commissioner Erin Lowry 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. PASSED AND DULY ADOPTED this 20th day of May, 2025. BOARD OF COUNTY COMMISSIONERS ATTEST: GOMM/s S .LUCIE COUNT „FLO A �"e/t-e' 14,6 J2 ;� ' zt -BY: Deputy Clerk v ict % ccn Chair * (GCiF COUNT•* APPROVED ASS TO FORMA D.) CORRECTNES • BY: Co my Attorne Underlined passages are added. Str-44e ough passages are deleted. 5 �� a C ,WF.TRu^' FLORIDA DEPARTMENT Of STATE RON DESANTIS CORD BYRD Governor Secretary of State May 28, 2025 Michelle R. Miller Clerk&Comptroller St. Lucie County 2300 Virginia Ave. Fort Pierce, FL 34982 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. 25-007, which was filed in this office on May 27, 2025. Sincerely, Alexandra Leijon Administrative Code and Register Director AL/dp R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250 Telephone: (850) 245-6270