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.