Sec. 126-26. - Gasoline tax—One-cent levy.

(a)

Purpose. There is hereby levied and imposed a tax of $0.01 upon every gallon of motor fuel and special fuel sold in the county and taxed under the provisions of F.S. ch. 206, for the purpose of paying the cost of acquisition, construction, reconstruction and maintenance of roads and streets as authorized by law.

(b)

Effective date. This tax is imposed effective June 1, 1980.

(Ord. No. 80-50, §§ 1, 2)

Editor's note—

The above tax was approved at a referendum election held Mar. 11, 1980.

State law reference— Authority for above tax, F.S. § 336.021.

Sec. 126-27. - Same—Extension of six-cent levy.

(a)

Title and citations. This section shall be known and cited as the "Collier County Extension of the Six Cents Local Option Fuel Tax Ordinance."

(b)

Findings and purpose. It has been determined by majority vote of the Board of County Commissioners of Collier County, Florida, that the levy of the six cents local option fuel tax on every gallon of motor fuel and diesel fuel sold in Collier County and taxed under the provisions of F.S. ch. 206, is necessary to finance major transportation facilities and improvements and to repair and maintain existing transportation facilities. The levy of the six cents local option fuel tax is determined to be necessary to promote the public health, safety, and welfare of the citizens of and visitors to Collier County, Florida.

(c)

Extension of the local option fuel tax. There is hereby extended, levied and imposed the six cents local option fuel tax upon every gallon of motor fuel and diesel fuel sold in Collier County and taxed under the provisions of F.S. ch. 206, as provided in F.S. § 336.025(1)(a), up to and including the year 2025, terminating December 31, 2025. The extension of the six cents local option fuel tax as provided herein shall be considered a reimposition of such tax from the effective date hereof through and including December 31, 2025.

(d)

Effective date of reimposition and extension of local option fuel tax and duration. The six cents local option fuel tax shall be extended effective January 1, 2004 to expire on December 31, 2025.

(e)

Collection and distribution of local option fuel tax; use of local option fuel tax revenues. The six cents local option fuel tax shall be collected in the same manner as all other fuel taxes pursuant to F.S. ch. 206. A re-determination of the method of distribution has been made as provided in F.S. § 336.025 or as otherwise provided by law. The proceeds of the tax shall be distributed among Collier County and eligible municipalities based on the transportation expenditures of each for the five fiscal years preceding the year in which the tax is authorized, as a proportion of the total of such expenditures for Collier County and all municipalities within Collier County, pursuant to the provisions of F.S. § 336.025(4).

The revenues from the six cents local option fuel tax shall be used for "transportation expenditures" as provided in F.S. § 336.025.

(Ord. No. 89-27, §§ 1—5; Ord. No. 99-40, § 1—5, 126-27; Ord. No. 03-35, §§ 1—5, 6-24-03)

Sec. 126-28. - Same—Additional five-cent levy.

(a)

Title and citation. This section shall be known and may be cited as the "Collier County Additional Five Cents Local Option Fuel Tax Ordinance".

(b)

Findings and purpose. It has been determined by at least a four-fifths vote of the board of county commissioners that the levy and its extension of the additional $0.05 local option fuel tax on every gallon of motor fuel sold in the County and taxed under the provisions of F.S. ch. 206, pt. I (F.S. § 206.01 et seq.) is necessary for transportation expenditures needed to meet the requirements of the capital improvements element of the County's adopted comprehensive plan. The levy and its extension of the additional $0.05 local option fuel tax is determined to be necessary to promote the public health, safety and welfare of the citizens of and visitors to the County. This tax is in addition to the local option fuel taxes levied pursuant to Section 126-27 of the Collier County Code of Laws and Ordinances.

(c)

Levy of tax. There is hereby established, levied, imposed and extended, as referenced herein, the additional $0.05 local option fuel tax, in the amount of $0.05 per gallon, upon every gallon of motor fuel sold in the County and taxed under the provisions of F.S. ch. 206, pt. I (F.S. § 206.01 et seq.) as provided in F.S. § 336.025.

(d)

Effective date; duration. The additional $0.05 local option fuel tax was initially imposed effective January 1, 1994, for a period of ten years and such imposition shall be extended through and including December 31, 2025. Upon expiration, any extension of the additional local option fuel tax may be imposed as provided by law. The extension of the $0.05 local option fuel tax as provided herein shall be considered a reimposition of such tax from the date hereof through and including December 31, 2025. A redetermination of the method of distribution has been made as provided in F.S. § 336.025 or as otherwise provided by law.

(e)

Collection and distribution; use. The additional $0.05 local option fuel tax shall be collected in the same manner as all other fuel taxes pursuant to F.S. ch. 206. The distribution of the additional $0.05 local option fuel tax shall be pursuant to F.S. § 336.025(4). The proportions shall be recalculated every ten years based upon the transportation expenditures of the immediately preceding five years or as otherwise mandated by law. If an interlocal agreement is not executed pursuant to F.S. § 336.025, the proceeds of the tax shall be distributed among the County and eligible municipalities based on the transportation expenditures of each for the five fiscal years immediately preceding the year in which extension of the tax is authorized, as a proportion of the total of such expenditures for the County and all municipalities within the County, pursuant to the provisions of F.S. § 336.025.

(1)

The revenues from the additional $0.05 local option fuel tax shall be used for "transportation expenditures" as defined in F.S. § 336.025(7), needed to meet the requirements of the capital improvements element of the comprehensive plan, including new roads, the reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads when undertaken in part to relieve or mitigate existing or potential adverse environmental impacts and other uses as provided by and defined in F.S. § 336.025, as amended from time to time or as permitted by law.

(Ord. No. 93-48, §§ 1—5; Ord. No. 01-28, 5-8-01; Ord. No. 03-36, 6-24-03)

Sec. 126-29. - Same—Seventh-cent levy.

The State road board in administering the proceeds of the 80 percent surplus of the second gas tax remitted to the department for use in the County and the proceeds of the 80 percent of the seventh cent gas tax accruing to the department for use of the counties, as provided in F.S. §§ 339.08(3) and (4), may expend such funds where requested to do so by resolution of the Board of County Commissioners for roadside parks, parking areas adjacent to same, and highway patrol stations, any law to the contrary notwithstanding, and any funds heretofore expended by such counties for the purposes above named may be reimbursed by the State road board from the funds first above mentioned.

(Laws of Fla. ch. 65-680, § 1)

Editor's note—

The act codified in the above section was repealed as a State act and assumed ordinance status pursuant to Laws of Fla. ch. 71-29.

Sec. 126-30. - Same—Ninth-cent levy.

(a)

Levy of the tax.

1.

The levy and imposition of a tax of the additional "Ninth Cent Fuel Tax" upon every gallon of motor fuel and special fuel sold in Collier County and taxed under the provisions of F.S. ch. 206, for the purpose of paying the cost of transportation expenditures as described in F.S. § 336.025(7), shall hereby continue to be collected up to and including the year 2025. Upon expiration, any extension of the additional ninth cent fuel tax may be imposed as provided by law. The extension of the ninth cent fuel tax as provided herein shall be considered a reimposition of such tax from the date hereof through and including December 31, 2025. A redetermination of the method of distribution has been made as provided in F.S. § 336.025 or as otherwise provided by law.

2.

Collier County shall have the option of shortening the time of collection of the "Ninth Cent Fuel Tax" by an amending ordinance.

(b)

Extension of the tax. Said extension of the tax is imposed effective January 1, 2004 up to and including the year 2025, terminating on December 31, 2025.

(Ord. No. 03-34, §§ 1, 2, 6-24-03)

Secs. 126-31—126-50. - Reserved.