§ 10-2.1. Local option fuel tax.

(a)

Authorization. This section is authorized by F.S. § 336.025(1)(b), and other applicable law.

(b)

Imposition of tax. There is hereby imposed and levied a total of five (5) cents local option fuel tax upon every gallon of motor fuel sold in the county and taxed under the provisions of F.S., ch. 206, pt. I. The tax hereby imposed and levied is five (5) cents.

(c)

Effective date of levy. The tax imposition as provided herein shall be effective January 1, 2010, and shall be effective for a period of thirty (30) years.

(d)

Use of proceeds. The proceeds of the local option fuel tax shall be utilized for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan or for expenditures needed to meet immediate local transportation problems and for other transportation-related expenditures that are critical for building comprehensive roadway networks by local governments, or as otherwise provided by F.S. § 336.025(1)(b).

(e)

Existing law. Nothing herein shall be construed to repeal the existing local option fuel tax levied pursuant to F.S. § 336.025(1)(a), and section 10-2 of this Code, which shall remain in full force and effect pursuant to the terms thereof.

(f)

Distribution of proceeds. The proceeds of the tax hereby imposed and levied shall be divided and distributed among the county government and county municipalities as provided and authorized by F.S. § 336.025(4)(a) unless or until the county and any municipality enter into an interlocal as provided in F.S. § 336.025(1)(b)2. Any existing interlocal agreement shall not be applicable to the distribution of the proceeds of the tax imposed and levied herein.

(Ord. No. 09-03, §§ 1—6, 2-17-2009)