§ 10-2. Local option gas tax.

(a)

There is hereby imposed a six-cent local option gas tax upon every gallon of motor fuel as defined in section 206.01(13), Florida Statutes, and special fuel as defined in section 206.86(1), Florida Statutes, sold in the county and taxed under the provisions of part I or II of chapter 206, Florida Statutes.

(b)

The imposition of a local option gas tax upon every gallon of motor fuel and special fuel sold in the county shall be effective to December 31, 2042.

(c)

Pursuant to interlocal agreements which were entered into on or before July 12, 1983, by and between the county and the City of Ocala, the City of Dunnellon, the City of McIntosh, the City of Reddick and the City of Belleview, copies of the interlocal agreements being attached to Ordinance No. 83-16 as exhibits A, B, C, D, and E, and made a part hereof, the local option gas tax hereby imposed shall be divided among and distributed to the county and eligible municipalities within the county for the purposes of transportation expenditures as set forth in section 336.025(7), Florida Statutes, by the Florida Department of Revenue as follows:

Recipient	Share of Proceeds (per cent)
City of Reddick .....	.64
City of McIntosh .....	.64
City of Dunnellon .....	2.56
City of Belleview .....	2.56
City of Ocala .....	23.50
Marion County .....	70.10

 

(Ord. No. 83-16, §§ II—IV, 7-12-83; Ord. No. 84-18, §§ 1—3, 7-31-84; Ord. No. 85-10, §§ 1, 2, 7-23-85; Ord. No. 13-03, § 4, 3-5-2013)

State law reference

Authority to levy such a tax, F.S. § 336.025.