Senate Bill sb0332c1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
By the Committee on Finance and Taxation; and Senator Saunders
314-2530-03
1 A bill to be entitled
2 An act relating to local option fuel taxes on
3 motor fuel and diesel fuel; amending ss. 206.60
4 and 206.605, F.S.; including bicycle paths and
5 pedestrian pathways within authorized uses of
6 proceeds of county and municipal taxes on motor
7 fuel; amending s. 336.025, F.S.; expanding the
8 uses of proceeds from local option fuel taxes
9 on motor fuel and diesel fuel; authorizing
10 certain municipalities to expend local option
11 fuel taxes; providing an effective date.
12
13 Be It Enacted by the Legislature of the State of Florida:
14
15 Section 1. Paragraph (b) of subsection (1) and
16 subsection (4) of section 206.60, Florida Statutes, are
17 amended to read:
18 206.60 County tax on motor fuel.--
19 (1) The proceeds of the county fuel tax imposed
20 pursuant to s. 206.41(1)(b) are appropriated for public
21 transportation purposes in the manner following:
22 (b)1. The Department of Revenue shall, from month to
23 month, distribute the amount allocated to each of the several
24 counties under paragraph (a) to the board of county
25 commissioners of the county, who shall use such funds solely
26 for the acquisition of rights-of-way; the construction,
27 reconstruction, operation, maintenance, and repair of
28 transportation facilities, roads, and bridges, bicycle paths,
29 and pedestrian pathways therein; or the reduction of bonded
30 indebtedness of such county or of special road and bridge
31 districts within such county, incurred for road and bridge or
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
314-2530-03
1 other transportation purposes. In the event the powers and
2 duties relating to transportation facilities, roads, and
3 bridges, bicycle paths, and pedestrian pathways usually
4 exercised and performed by boards of county commissioners are
5 exercised and performed by some other or separate county
6 board, such board shall receive the proceeds, exercise the
7 powers, and perform the duties designated in this section to
8 be done by the boards of county commissioners.
9 2. The board of county commissioners of each county,
10 or any separate board or local agency exercising the powers
11 and performing the duties relating to transportation
12 facilities, roads, and bridges, bicycle paths, and pedestrian
13 pathways usually exercised and performed by the boards of
14 county commissioners, shall be assigned the full
15 responsibility for the maintenance of transportation
16 facilities in the county and of roads in the county road
17 system.
18 3. Nothing in this paragraph as amended by chapter
19 71-212, Laws of Florida, shall be construed to permit the
20 expenditure of public funds in such manner or for such
21 projects as would violate the State Constitution or the trust
22 indenture of any bond issue or which would cause the state to
23 lose any federal aid funds for highway or transportation
24 purposes; and the provisions of this paragraph shall be
25 applied in a manner to avoid such result.
26 (4) It is hereby expressly recognized and declared by
27 the Legislature that all public roads, and bridges, bicycle
28 paths, and pedestrian pathways being constructed or built or
29 which will be hereafter constructed or built, including the
30 acquisition of rights-of-way as incident thereto, either by
31 the Department of Transportation or the several counties of
2
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
314-2530-03
1 the state, were, are, and will be constructed and built as
2 general public projects and undertakings and that the cost of
3 the construction and building thereof, including the
4 acquisition of rights-of-way as incident thereto, was, is, and
5 will be legitimate, proper state expense incurred for a
6 general public and state purpose. And it is expressly
7 recognized and declared that the construction, reconstruction,
8 maintenance, and acquisition of rights-of-way of all secondary
9 roads are essential to the welfare of the state and that such
10 roads when constructed, reconstructed, or maintained, or such
11 rights-of-way when acquired, are and will be for a general
12 public and state purpose. And the Legislature has found and
13 hereby declares that for the proper and efficient construction
14 and maintenance of public highways designated state roads, it
15 is in the best interest of the state to further integrate the
16 activities of the Department of Transportation and the several
17 boards of county commissioners as provided in subsection (1)
18 in order that both state and local highway needs may be
19 adequately provided for.
20 Section 2. Subsection (2) of section 206.605, Florida
21 Statutes, is amended to read:
22 206.605 Municipal tax on motor fuel.--
23 (2) Funds available under this section shall be used
24 only for purchase of transportation facilities and road and
25 street rights-of-way;, construction, reconstruction, and
26 maintenance of roads, and streets, bicycle paths, and
27 pedestrian pathways; for the adjustment of city-owned
28 utilities as required by road and street construction;, and
29 the construction, reconstruction, transportation-related
30 public safety activities, maintenance, and operation of
31 transportation facilities. Municipalities are authorized to
3
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
314-2530-03
1 expend the funds received under this section in conjunction
2 with other cities or counties or state or federal government
3 in joint projects.
4 Section 3. Paragraph (b) of subsection (1) and
5 subsections (7) and (8) of section 336.025, Florida Statutes,
6 are amended to read:
7 336.025 County transportation system; levy of local
8 option fuel tax on motor fuel and diesel fuel.--
9 (1)
10 (b) In addition to other taxes allowed by law, there
11 may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent,
12 3-cent, 4-cent, or 5-cent local option fuel tax upon every
13 gallon of motor fuel sold in a county and taxed under the
14 provisions of part I of chapter 206. The tax shall be levied
15 by an ordinance adopted by a majority plus one vote of the
16 membership of the governing body of the county or by
17 referendum.
18 1. All impositions and rate changes of the tax shall
19 be levied before July 1, to be effective January 1 of the
20 following year. However, levies of the tax which were in
21 effect on July 1, 2002, and which expire on August 31 of any
22 year may be reimposed at the current authorized rate effective
23 September 1 of the year of expiration.
24 2. The county may, prior to levy of the tax, establish
25 by interlocal agreement with one or more municipalities
26 located therein, representing a majority of the population of
27 the incorporated area within the county, a distribution
28 formula for dividing the entire proceeds of the tax among
29 county government and all eligible municipalities within the
30 county. If no interlocal agreement is adopted before the
31 effective date of the tax, tax revenues shall be distributed
4
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
314-2530-03
1 pursuant to the provisions of subsection (4). If no
2 interlocal agreement exists, a new interlocal agreement may be
3 established prior to June 1 of any year pursuant to this
4 subparagraph. However, any interlocal agreement agreed to
5 under this subparagraph after the initial levy of the tax or
6 change in the tax rate authorized in this section shall under
7 no circumstances materially or adversely affect the rights of
8 holders of outstanding bonds which are backed by taxes
9 authorized by this paragraph, and the amounts distributed to
10 the county government and each municipality shall not be
11 reduced below the amount necessary for the payment of
12 principal and interest and reserves for principal and interest
13 as required under the covenants of any bond resolution
14 outstanding on the date of establishment of the new interlocal
15 agreement.
16 3. County and municipal governments shall use utilize
17 moneys received pursuant to this paragraph only for
18 transportation expenditures needed to meet the requirements of
19 the capital improvements element of an adopted comprehensive
20 plan or for expenditures needed to meet immediate local
21 transportation problems and for other transportation-related
22 expenditures that are critical for building comprehensive
23 roadway networks by local governments. For purposes of this
24 paragraph, expenditures for the construction of new roads, the
25 reconstruction or resurfacing of existing paved roads, or the
26 paving of existing graded roads shall be deemed to increase
27 capacity and such projects shall be included in the capital
28 improvements element of an adopted comprehensive plan.
29 Expenditures for purposes of this paragraph shall not include
30 routine maintenance of roads.
31
5
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
314-2530-03
1 (7) For the purposes of this section, "transportation
2 expenditures" means expenditures by the local government from
3 local or state shared revenue sources, excluding expenditures
4 of bond proceeds, for the following programs:
5 (a) Public transportation operations and maintenance.
6 (b) Roadway and right-of-way maintenance and equipment
7 and structures used primarily for the storage and maintenance
8 of such equipment.
9 (c) Roadway and right-of-way drainage.
10 (d) Street lighting.
11 (e) Traffic signs, traffic engineering, signalization,
12 and pavement markings.
13 (f) Bridge maintenance and operation.
14 (g) Debt service and current expenditures for
15 transportation capital projects in the foregoing program
16 areas, including construction or reconstruction of roads and
17 sidewalks.
18 (8) In addition to the uses specified in subsection
19 (7), the governing body of a county with a population of
20 50,000 or less on April 1, 1992, or the governing body of a
21 municipality within such a county, may use the proceeds of the
22 tax levied pursuant to paragraph (1)(a) in any fiscal year to
23 fund infrastructure projects, if such projects are consistent
24 with the local government's approved comprehensive plan or, if
25 the approval or denial of the plan has not become final,
26 consistent with the plan last submitted to the state land
27 planning agency. In addition, no more than an amount equal to
28 the proceeds from 4 cents per gallon of the tax imposed
29 pursuant to paragraph (1)(a) may be used by such county for
30 the express and limited purpose of paying for a court-ordered
31 refund of special assessments. Except as provided in
6
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2003 CS for SB 332
314-2530-03
1 subsection (7), such funds shall not be used for the
2 operational expenses of any infrastructure. Such funds may be
3 used for infrastructure projects under this subsection only
4 after the local government, prior to the fiscal year in which
5 the funds are proposed to be used, or if pledged for bonded
6 indebtedness, prior to the fiscal year in which the bonds will
7 be issued, has held a duly noticed public hearing on the
8 proposed use of the funds and has adopted a resolution
9 certifying that the local government has met all of the
10 transportation needs identified in its approved comprehensive
11 plan or, if the approval or denial of the plan has not become
12 final, consistent with the plan last submitted to the state
13 land planning agency. The proceeds shall not be pledged for
14 bonded indebtedness for a period exceeding 10 years, except
15 that, for the express and limited purpose of using such
16 proceeds in any fiscal year to pay a court-ordered refund of
17 special assessments, the proceeds may be pledged for bonded
18 indebtedness not exceeding 15 years. For the purposes of this
19 subsection, "infrastructure" has the same meaning as provided
20 in s. 212.055.
21 Section 4. This act shall take effect July 1, 2003.
22
23 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
24 Senate Bill 332
25
26 The bill expands the authorized uses of the "1-cent county
fuel tax" and the "1-cent municipal fuel tax" revenues to
27 include the construction, operation, maintenance, and repair
of bicycle paths and pedestrian pathways.
28
In addition, the bill authorizes a municipality in a county
29 with a population of 50,000 or less to use the proceeds from
the first 6 cents of the 11 cents local option gas tax for
30 infrastructure projects, provided such projects are consistent
with the local government's comprehensive plan.
31
7
CODING: Words stricken are deletions; words underlined are additions.