§ 10-1. Voted gas tax.

(a)

Imposed; amount. There is hereby imposed, in addition to all other taxes required or allowed by law, a one-cent ($0.01) voted gas tax upon every gallon of motor fuel and special fuel sold in the county and taxed under the provisions of part I or II of F.S. ch. 206.

(b)

Collection; refunds; deductions. The tax imposed by this section 10-1 shall be collected by any person engaged in selling at retail motor fuel or using or selling at retail special fuel within the county. All such taxes shall be remitted to the Department of Revenue of the State of Florida for disposition to Marion County. Persons remitting the taxes and who are licensed under part I or part II of F.S. ch. 206 shall be entitled to the deductions authorized by F.S. § 336.021(1). The provisions for refund specified in F.S. §§ 206.625 and 206.64 shall not be applicable to the tax imposed by this section 10-1.

(c)

Use of proceeds. The proceeds of the tax imposed by this section 10-1 shall be used for the following purposes:

(1)

Paying the costs of acquisition, construction, reconstruction, and maintenance of roads and streets; and

(2)

Paying the costs and expenses of establishing, operating, and maintaining a transportation system and related facilities.

(d)

Repayment of bonds. The proceeds of the tax imposed by this section may be pledged as security and used for the repayment of bonds issued for the purposes specified in subsection 10-1(c) above.

(e)

Interlocal agreement. The county and any municipality within Marion County may enter into an interlocal agreement, which agreement may provide for joint projects funded with the proceeds of the tax imposed by this section. Any municipality may, by interlocal agreement with the county, return the proceeds of the tax imposed by this section to the county.

(Ord. No. 89-29, § 1, 10-17-89; Ord. No. 13-19, § 3(1), 7-2-2013)