§ 62-79. Additional tax levied.

(a)

There is hereby imposed an additional $0.01 gas tax upon every gallon of motor fuel and diesel fuel sold in the county and taxed under the provisions of F.S. ch. 206, as authorized by F.S. § 336.021. This ninth $0.01 tax is in addition to the $0.04 gas tax adopted pursuant to section 62-76(a) and the $0.02 gas tax adopted pursuant to section 62-76(b).

(b)

The tax imposed in this section shall be effective until December 31, 2027, consistent with the gas taxes in sections 62-76 and 62-80.

(c)

The proceeds of this tax shall be distributed among the county government and eligible municipalities based on the transportation expenditures of each for the five fiscal years preceding the year in which the tax is authorized as a portion of the total of such expenditures for the county and all municipalities in the county, as provided by F.S. § 336.025(4). The share of proceeds may be amended from time to time by interlocal agreement or as otherwise provided by law pursuant to the formula described in this subsection.

(d)

The proceeds from the additional $0.01 gas tax, under this section shall be used exclusively for the purpose of paying the costs and expenses of establishing, operating and maintaining a transportation system and related facilities, and the cost of acquisition, construction, reconstruction and maintenance of roads and streets. The proceeds of the tax may not be used for the purpose of servicing bond indebtedness.

(Ord. No. 93-8, §§ 1—5, 6-24-93; Ord. No. 2007-05, § 2, 6-12-07; Ord. No. 2017-0002, § 2, 7-20-17)

State law reference

Authority to levy ninth-cent gas tax, F.S. § 336.021.