§ 23-236. Ninth-cent motor fuel tax.


Latest version.
  • (a)

    Imposition. Under the authority of F.S. § 336.021(1)(A), effective January 1, 2010, there is hereby imposed a one cent gas tax, to be designated the "ninth-cent fuel tax," upon every gallon of motor fuel sold in the county and taxed under the provisions of part I or part II of Chapter 206, F.S.

    (b)

    Collection. The tax in this section shall be collected and remitted according to the procedure in F.S. § 336.021.

    (c)

    Effective period. The tax levied in section 23-236 shall commence on January 1, 2010, and be in effect for a period of 30 years, unless repealed by the board of county commissioners, provided that no repeal shall in any circumstances materially or adversely affect the rights of the holders of bonds backed by the tax and outstanding on the effective date of the repeal.

    (d)

    Expenditures. The proceeds of the tax shall only be used for transportation expenditures as defined by F.S. § 336.025(7) and which are:

    (1)

    Public transportation operations and maintenance;

    (2)

    Roadway and right-of-way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment;

    (3)

    Roadway and right-of-way drainage;

    (4)

    Street lighting;

    (5)

    Traffic signs, traffic engineering, signalization and pavement markings;

    (6)

    Bridge maintenance and operation;

    (7)

    Debt service and current expenditures for transportation capital projects in the foregoing program areas.

( Ord. No. 015-2009, § 1(2-321) )