HomeMy WebLinkAbout25-121 RESOLUTION NO. 25-121
(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 December 31, 2025.
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 Section 336.025(1)(a), Florida Statutes, 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 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 deemed 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, 2025, in accordance
with Section 336.025(4)(a), Florida Statutes. The redetermination by the County of the division
of the tax proceeds shall be based on transportation expenditures of the county and all eligible
municipalities within the County based on the transportation expenditures of each for the
immediately preceding five (5) fiscal years, 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 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:
Jamie Fowler, Chair AYE
Larry Leet, Vice Chair AYE
Commissioner James Clasby AYE
Commissioner Erin Lowry AYE
Commissioner Cathy Townsend AYE
PASSED AND DULY ADOPTED this 20th day of May 2025.
BOARD OF COUNTY COMMISSIONERS
ATTEST: ST. LUCIE COUNTY FLO: DA
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