ENROLLED HB 1813, Engrossed 2 2003 Legislature
   
1 A bill to be entitled
2          An act relating to county and municipal taxes on motor
3    fuel; amending ss. 206.60 and 206.605, F.S.; including
4    bicycle paths and pedestrian pathways within authorized
5    uses of proceeds of county and municipal taxes on motor
6    fuel; amending s. 336.025, F.S.; expanding the uses of
7    proceeds from local option fuel taxes on motor fuel and
8    diesel fuel; authorizing certain municipalities to expend
9    a certain gas tax; providing an effective date.
10         
11          Be It Enacted by the Legislature of the State of Florida:
12         
13          Section 1. Paragraph (b) of subsection (1) and subsection
14    (4) of section 206.60, Florida Statutes, are amended to read:
15          206.60 County tax on motor fuel.--
16          (1) The proceeds of the county fuel tax imposed pursuant
17    to s. 206.41(1)(b) are appropriated for public transportation
18    purposes in the manner following:
19          (b)1. The Department of Revenue shall, from month to
20    month, distribute the amount allocated to each of the several
21    counties under paragraph (a) to the board of county
22    commissioners of the county, who shall use such funds solely for
23    the acquisition of rights-of-way; the construction,
24    reconstruction, operation, maintenance, and repair of
25    transportation facilities, roads, and bridges, bicycle paths,
26    and pedestrian pathwaystherein; or the reduction of bonded
27    indebtedness of such county or of special road and bridge
28    districts within such county, incurred for road and bridge or
29    other transportation purposes. In the event the powers and
30    duties relating to transportation facilities, roads, and
31    bridges, bicycle paths, and pedestrian pathwaysusually
32    exercised and performed by boards of county commissioners are
33    exercised and performed by some other or separate county board,
34    such board shall receive the proceeds, exercise the powers, and
35    perform the duties designated in this section to be done by the
36    boards of county commissioners.
37          2. The board of county commissioners of each county, or
38    any separate board or local agency exercising the powers and
39    performing the duties relating to transportation facilities,
40    roads, and bridges, bicycle paths, and pedestrian pathways
41    usually exercised and performed by the boards of county
42    commissioners, shall be assigned the full responsibility for the
43    maintenance of transportation facilities in the county and of
44    roads in the county road system.
45          3. Nothing in this paragraph as amended by chapter 71-212,
46    Laws of Florida, shall be construed to permit the expenditure of
47    public funds in such manner or for such projects as would
48    violate the State Constitution or the trust indenture of any
49    bond issue or which would cause the state to lose any federal
50    aid funds for highway or transportation purposes; and the
51    provisions of this paragraph shall be applied in a manner to
52    avoid such result.
53          (4) It is hereby expressly recognized and declared by the
54    Legislature that all public roads,and bridges, bicycle paths,
55    and pedestrian pathwaysbeing constructed or built or which will
56    be hereafter constructed or built, including the acquisition of
57    rights-of-way as incident thereto, either by the Department of
58    Transportation or the several counties of the state, were, are,
59    and will be constructed and built as general public projects and
60    undertakings and that the cost of the construction and building
61    thereof, including the acquisition of rights-of-way as incident
62    thereto, was, is, and will be legitimate, proper state expense
63    incurred for a general public and state purpose. And it is
64    expressly recognized and declared that the construction,
65    reconstruction, maintenance, and acquisition of rights-of-way of
66    all secondary roads are essential to the welfare of the state
67    and that such roads when constructed, reconstructed, or
68    maintained, or such rights-of-way when acquired, are and will be
69    for a general public and state purpose. And the Legislature has
70    found and hereby declares that for the proper and efficient
71    construction and maintenance of public highways designated state
72    roads, it is in the best interest of the state to further
73    integrate the activities of the Department of Transportation and
74    the several boards of county commissioners as provided in
75    subsection (1) in order that both state and local highway needs
76    may be adequately provided for.
77          Section 2. Subsection (2) of section 206.605, Florida
78    Statutes, is amended to read:
79          206.605 Municipal tax on motor fuel.--
80          (2) Funds available under this section shall be used only
81    for purchase of transportation facilities and road and street
82    rights-of-way;, construction, reconstruction, andmaintenance of
83    roads,and streets, bicycle paths, and pedestrian pathways; for
84    theadjustment of city-owned utilities as required by road and
85    street construction;, and theconstruction, reconstruction,
86    transportation-related public safety activities, maintenance,
87    and operation of transportation facilities. Municipalities are
88    authorized to expend the funds received under this section in
89    conjunction with other cities or counties or state or federal
90    government in joint projects.
91          Section 3. Paragraph (b) of subsection (1) and subsections
92    (7) and (8) of section 336.025, Florida Statutes, are amended to
93    read:
94          336.025 County transportation system; levy of local option
95    fuel tax on motor fuel and diesel fuel.--
96          (1)
97          (b) In addition to other taxes allowed by law, there may
98    be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-
99    cent, 4-cent, or 5-cent local option fuel tax upon every gallon
100    of motor fuel sold in a county and taxed under the provisions of
101    part I of chapter 206. The tax shall be levied by an ordinance
102    adopted by a majority plus one vote of the membership of the
103    governing body of the county or by referendum.
104          1. All impositions and rate changes of the tax shall be
105    levied before July 1, to be effective January 1 of the following
106    year. However, levies of the tax which were in effect on July 1,
107    2002, and which expire on August 31 of any year may be reimposed
108    at the current authorized rate effective September 1 of the year
109    of expiration.
110          2. The county may, prior to levy of the tax, establish by
111    interlocal agreement with one or more municipalities located
112    therein, representing a majority of the population of the
113    incorporated area within the county, a distribution formula for
114    dividing the entire proceeds of the tax among county government
115    and all eligible municipalities within the county. If no
116    interlocal agreement is adopted before the effective date of the
117    tax, tax revenues shall be distributed pursuant to the
118    provisions of subsection (4). If no interlocal agreement
119    exists, a new interlocal agreement may be established prior to
120    June 1 of any year pursuant to this subparagraph. However, any
121    interlocal agreement agreed to under this subparagraph after the
122    initial levy of the tax or change in the tax rate authorized in
123    this section shall under no circumstances materially or
124    adversely affect the rights of holders of outstanding bonds
125    which are backed by taxes authorized by this paragraph, and the
126    amounts distributed to the county government and each
127    municipality shall not be reduced below the amount necessary for
128    the payment of principal and interest and reserves for principal
129    and interest as required under the covenants of any bond
130    resolution outstanding on the date of establishment of the new
131    interlocal agreement.
132          3. County and municipal governments shall useutilize
133    moneys received pursuant to this paragraph onlyfor
134    transportation expenditures needed to meet the requirements of
135    the capital improvements element of an adopted comprehensive
136    plan or for expenditures needed to meet immediate local
137    transportation problems and for other transportation-related
138    expenditures that are critical for building comprehensive
139    roadway networks by local governments. For purposes of this
140    paragraph, expenditures for the construction of new roads, the
141    reconstruction or resurfacing of existing paved roads, or the
142    paving of existing graded roads shall be deemed to increase
143    capacity and such projects shall be included in the capital
144    improvements element of an adopted comprehensive plan.
145    Expenditures for purposes of this paragraph shall not include
146    routine maintenance of roads.
147          (7) For the purposes of this section, "transportation
148    expenditures" means expenditures by the local government from
149    local or state shared revenue sources, excluding expenditures of
150    bond proceeds, for the following programs:
151          (a) Public transportation operations and maintenance.
152          (b) Roadway and right-of-way maintenance and equipment and
153    structures used primarily for the storage and maintenance of
154    such equipment.
155          (c) Roadway and right-of-way drainage.
156          (d) Street lighting.
157          (e) Traffic signs, traffic engineering, signalization, and
158    pavement markings.
159          (f) Bridge maintenance and operation.
160          (g) Debt service and current expenditures for
161    transportation capital projects in the foregoing program areas,
162    including construction or reconstruction of roads and sidewalks.
163          (8) In addition to the uses specified in subsection (7),
164    the governing body of a county with a population of 50,000 or
165    less on April 1, 1992, or the governing body of a municipality
166    within such a countymay use the proceeds of the tax levied
167    pursuant to paragraph (1)(a) in any fiscal year to fund
168    infrastructure projects, if such projects are consistent with
169    the local government's approved comprehensive plan or, if the
170    approval or denial of the plan has not become final, consistent
171    with the plan last submitted to the state land planning agency.
172    In addition, no more than an amount equal to the proceeds from 4
173    cents per gallon of the tax imposed pursuant to paragraph (1)(a)
174    may be used by such county for the express and limited purpose
175    of paying for a court-ordered refund of special assessments.
176    Except as provided in subsection (7), such funds shall not be
177    used for the operational expenses of any infrastructure. Such
178    funds may be used for infrastructure projects under this
179    subsection only after the local government, prior to the fiscal
180    year in which the funds are proposed to be used, or if pledged
181    for bonded indebtedness, prior to the fiscal year in which the
182    bonds will be issued, has held a duly noticed public hearing on
183    the proposed use of the funds and has adopted a resolution
184    certifying that the local government has met all of the
185    transportation needs identified in its approved comprehensive
186    plan or, if the approval or denial of the plan has not become
187    final, consistent with the plan last submitted to the state land
188    planning agency. The proceeds shall not be pledged for bonded
189    indebtedness for a period exceeding 10 years, except that, for
190    the express and limited purpose of using such proceeds in any
191    fiscal year to pay a court-ordered refund of special
192    assessments, the proceeds may be pledged for bonded indebtedness
193    not exceeding 15 years. For the purposes of this subsection,
194    "infrastructure" has the same meaning as provided in s. 212.055.
195          Section 4. This act shall take effect upon becoming a law.