Senate Bill sb0332

    Florida Senate - 2003                                   SB 332

    By Senator Saunders





    37-243-03

  1                      A bill to be entitled

  2         An act relating to local option fuel taxes on

  3         motor fuel and diesel fuel; amending s.

  4         336.025, F.S.; expanding the uses of proceeds

  5         from local option fuel taxes on motor fuel and

  6         diesel fuel; providing an effective date.

  7  

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

  9  

10         Section 1.  Paragraph (b) of subsection (1) and

11  subsection (7) of section 336.025, Florida Statutes, are

12  amended to read:

13         336.025  County transportation system; levy of local

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

15         (1)

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

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

18  3-cent, 4-cent, or 5-cent local option fuel tax upon every

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

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

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

22  membership of the governing body of the county or by

23  referendum.

24         1.  All impositions and rate changes of the tax shall

25  be levied before July 1, to be effective January 1 of the

26  following year. However, levies of the tax which were in

27  effect on July 1, 2002, and which expire on August 31 of any

28  year may be reimposed at the current authorized rate effective

29  September 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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    Florida Senate - 2003                                   SB 332
    37-243-03




 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 use 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 or for expenditures needed to meet immediate local

27  transportation problems and for other transportation-related

28  expenditures that are critical for building comprehensive

29  roadway networks by local governments. For purposes of this

30  paragraph, expenditures for the construction of new roads, the

31  reconstruction or resurfacing of existing paved roads, or the

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    Florida Senate - 2003                                   SB 332
    37-243-03




 1  paving of existing graded roads shall be deemed to increase

 2  capacity and such projects shall be included in the capital

 3  improvements element of an adopted comprehensive plan.

 4  Expenditures for purposes of this paragraph shall not include

 5  routine maintenance of roads.

 6         (7)  For the purposes of this section, "transportation

 7  expenditures" means expenditures by the local government from

 8  local or state shared revenue sources, excluding expenditures

 9  of bond proceeds, for the following programs:

10         (a)  Public transportation operations and maintenance.

11         (b)  Roadway and right-of-way maintenance and equipment

12  and structures used primarily for the storage and maintenance

13  of such equipment.

14         (c)  Roadway and right-of-way drainage.

15         (d)  Street lighting.

16         (e)  Traffic signs, traffic engineering, signalization,

17  and pavement markings.

18         (f)  Bridge maintenance and operation.

19         (g)  Debt service and current expenditures for

20  transportation capital projects in the foregoing program

21  areas, including construction or reconstruction of roads and

22  sidewalks.

23         Section 2.  This act shall take effect July 1, 2003.

24  

25            *****************************************

26                          SENATE SUMMARY

27    Expands the uses for the proceeds of certain local option
      fuel taxes on motor fuel and diesel fuel to include
28    immediate local transportation problems and other
      transportation-related expenditures that are critical for
29    building comprehensive roadway networks by local
      governments.
30  

31  

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