House Bill 0921

    Florida House of Representatives - 2000                 HB 921

        By Representative K. Smith






  1                      A bill to be entitled

  2         An act relating to local option fuel taxes;

  3         amending s. 336.025, F.S.; providing that

  4         proceeds of the additional tax on motor fuel

  5         for county transportation systems which

  6         counties are authorized to levy may be used for

  7         paving of graded roads under certain

  8         conditions; providing an effective date.

  9

10  Be It Enacted by the Legislature of the State of Florida:

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12         Section 1.  Paragraph (b) of subsection (1) of section

13  336.025, Florida Statutes, is amended to read:

14         336.025  County transportation system; levy of local

15  option fuel tax on motor fuel and diesel fuel.--

16         (1)

17         (b)  In addition to other taxes allowed by law, there

18  may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent,

19  3-cent, 4-cent, or 5-cent local option fuel tax upon every

20  gallon of motor fuel sold in a county and taxed under the

21  provisions of part I of chapter 206.  The tax shall be levied

22  by an ordinance adopted by a majority plus one vote of the

23  membership of the governing body of the county or by

24  referendum.

25         1.  The tax shall be levied before July 1, to be

26  effective January 1 of the following year.  However, levies of

27  the tax which were in effect on July 1, 1996, and which expire

28  on August 31 of any year may be reimposed effective September

29  1 of the year of expiration.

30         2.  The county may, prior to levy of the tax, establish

31  by interlocal agreement with one or more municipalities

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000                 HB 921

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  1  located therein, representing a majority of the population of

  2  the incorporated area within the county, a distribution

  3  formula for dividing the entire proceeds of the tax among

  4  county government and all eligible municipalities within the

  5  county. If no interlocal agreement is adopted before the

  6  effective date of the tax, tax revenues shall be distributed

  7  pursuant to the provisions of subsection (4).  If no

  8  interlocal agreement exists, a new interlocal agreement may be

  9  established prior to June 1 of any year pursuant to this

10  subparagraph. However, any interlocal agreement agreed to

11  under this subparagraph after the initial levy of the tax or

12  change in the tax rate authorized in this section shall under

13  no circumstances materially or adversely affect the rights of

14  holders of outstanding bonds which are backed by taxes

15  authorized by this paragraph, and the amounts distributed to

16  the county government and each municipality shall not be

17  reduced below the amount necessary for the payment of

18  principal and interest and reserves for principal and interest

19  as required under the covenants of any bond resolution

20  outstanding on the date of establishment of the new interlocal

21  agreement.

22         3.  County and municipal governments shall utilize

23  moneys received pursuant to this paragraph only for

24  transportation expenditures needed to meet the requirements of

25  the capital improvements element of an adopted comprehensive

26  plan. For purposes of this paragraph, expenditures for the

27  construction of new roads, or the reconstruction or

28  resurfacing of existing paved roads, or the paving of existing

29  graded roads when undertaken in part to relieve or mitigate

30  existing or potential adverse environmental impacts, shall be

31  deemed to increase capacity and such projects shall be

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  1  included in the capital improvements element of an adopted

  2  comprehensive plan. Expenditures for purposes of this

  3  paragraph shall not include routine maintenance of roads.

  4         Section 2.  This act shall take effect upon becoming a

  5  law.

  6

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  8                          HOUSE SUMMARY

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      Provides that proceeds of the additional tax on motor
10    fuel for county transportation systems which counties are
      authorized to levy may be used for paving of graded roads
11    under certain conditions.

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