Senate Bill sb1940

    Florida Senate - 2005                                  SB 1940

    By Senator Sebesta





    16-1137-05

  1                      A bill to be entitled

  2         An act relating to the county road system;

  3         amending s. 336.025, F.S.; revising the vote

  4         requirements for the imposition of a local

  5         option motor fuel and diesel fuel tax;

  6         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) of section

11  336.025, Florida Statutes, is amended to read:

12         336.025  County transportation system; levy of local

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

14         (1)

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

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

17  3-cent, 4-cent, or 5-cent local option fuel tax upon every

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

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

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

21  membership of the governing body of the county or by

22  referendum.

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

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

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

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

27  year may be reimposed at the current authorized rate effective

28  September 1 of the year of expiration.

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

30  by interlocal agreement with one or more municipalities

31  located therein, representing a majority of the population of

                                  1

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






    Florida Senate - 2005                                  SB 1940
    16-1137-05




 1  the incorporated area within the county, a distribution

 2  formula for dividing the entire proceeds of the tax among

 3  county government and all eligible municipalities within the

 4  county. If no interlocal agreement is adopted before the

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

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

 7  agreement exists, a new interlocal agreement may be

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

 9  subparagraph. However, any interlocal agreement agreed to

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

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

12  no circumstances materially or adversely affect the rights of

13  holders of outstanding bonds which are backed by taxes

14  authorized by this paragraph, and the amounts distributed to

15  the county government and each municipality shall not be

16  reduced below the amount necessary for the payment of

17  principal and interest and reserves for principal and interest

18  as required under the covenants of any bond resolution

19  outstanding on the date of establishment of the new interlocal

20  agreement.

21         3.  County and municipal governments shall use moneys

22  received pursuant to this paragraph for transportation

23  expenditures needed to meet the requirements of the capital

24  improvements element of an adopted comprehensive plan or for

25  expenditures needed to meet immediate local transportation

26  problems and for other transportation-related expenditures

27  that are critical for building comprehensive roadway networks

28  by local governments. For purposes of this paragraph,

29  expenditures for the construction of new roads, the

30  reconstruction or resurfacing of existing paved roads, or the

31  paving of existing graded roads shall be deemed to increase

                                  2

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






    Florida Senate - 2005                                  SB 1940
    16-1137-05




 1  capacity and such projects shall be included in the capital

 2  improvements element of an adopted comprehensive plan.

 3  Expenditures for purposes of this paragraph shall not include

 4  routine maintenance of roads.

 5         Section 2.  This act shall take effect July 1, 2005.

 6  

 7            *****************************************

 8                          SENATE SUMMARY

 9    Revises the required vote of a county commission from a
      majority plus one to a simple majority to impose a local
10    option tax on motor fuel and diesel fuel.

11  

12  

13  

14  

15  

16  

17  

18  

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  

                                  3

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