Agenda 03/12/2013 Item #16F3 3/12/2013 16.F.3.
EXECUTIVE SUMMARY
Recommendation to approve a Resolution, repealing and replacing Resolution No. 04-45,
providing for an updated distribution of the Five Cents and Six Cents Local Option Fuel
Taxes between the County, the City of Naples, the City of Marco Island and Everglades
City, and authorize distribution of the Resolution and findings to the Florida Department
of Revenue for implementation.
OBJECTIVE: Update the Local Option Fuel Tax Distribution for submittal to the Florida
Department of Revenue for implementation.
CONSIDERATIONS: The Local Option Fuel Taxes are distributed among the County and the
three municipalities within the County pursuant to provisions of Section 336.025, Fla. Stat.
which provides for distribution based on a calculation of proportional transportation
expenditures. Currently Resolution 04-45 controls the local distribution of proceeds utilizing the
distribution method referenced above. Pursuant to the time frames provided in Section 336.025,
staff recommends that the distribution be updated this year.
A working group made up of staff members from the County, the City of Naples and the City of
Marco Island has met several times to agree on an approach to updating the Local Gas Tax
distribution utilizing the most recent transportation expenditure data. Staff attempted
unsuccessfully to involve representatives of Everglades City. It was determined that in order to
provide a measure of neutrality, Tindale-Oliver& Associates, Inc. would act as a neutral party in
determining incurred transportation expenditures and calculating the updated distribution of
expenditures incurred by each jurisdiction.
The City of Naples and the City of Marco Island have concurred with the distribution identified
in the Fiscal Impact text and recommended by Tindale-Oliver & Associates, Inc. acting as the
neutral.
FISCAL IMPACT: The Local Option Fuel Taxes on a county wide basis are expected to
generate $13,729,300. The impact of the updated distribution compared with the current
distribution is illustrated in the following table.
Local Option Fuel Tax Distribution Analysis
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Unincorporated County 13,729,300 84.66% 11,623,225 85.48% 11,735,806 112,580
City on Naples 13,729,300 10.28% 1,411,372 8.21% 1,127,176 (284,197)
City of Marco 13,729,300 4.87% 668,617 6.12% 840,233 171,616
Everglades City 13,729,300 0.19% 26,086 0.19% 26,086
Total 13,729,300 100.00% 13,729,300 100.00% 13,729,300 (0)
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The updated distribution will be applied beginning with the January 2014 Fuel Tax Distribution
to the county and municipalities within the county. The estimated receipts from the updated
distribution will be included in the FY 14 budget in the Gas Tax-Road Construction Fund (313).
GROWTH MANAGEMENT IMPACT: The Five Cent and Six Cent Local Option Fuel
Taxes are used to support the Transportation Element of the Growth Management Plan.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney's Office
and is consistent with Section 336.025, Fla. Stat. This item is legally sufficient for Board action
and requires majority vote for approval.—CMG
RECOMMENDATION: That the Board of County Commissioners approves the updated
distribution of the Five Cent and Six Cent Local Option Fuel Taxes among the County, the City
of Naples, the City of Marco Island and Everglades City, authorizes the Chairwoman to execute
the Resolution, and authorizes distribution of the Resolution and findings to the Florida
Department of Revenue for implementation.
Prepared By: Mark Isackson, Director of Corporate Finance and Edward N. Finn, Sr. Budget
Analyst
Attachment
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3/12/2013 16.F.3.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.F.16.F.3.
Item Summary: Recommendation to approve a resolution providing for an updated
distribution of the Five Cents and Six Cents Local Option Fuel Taxes between the County, the
City of Naples,the City of Marco Island and Everglades City and authorize submittal of the
resolution and findings to the Florida Department of Revenue for implementation.
Meeting Date: 3/12/2013
Prepared By
Name: LehnhardPat
Title: Operations Coordinator,Transportation Administrati
3/5/2013 4:29:35 PM
Submitted by
Title: Senior Budget Analyst, OMB
Name: FinnEd
3/5/2013 4:29:37 PM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 3/6/2013 2:34:29 PM
Name: OchsLeo
Title: County Manager
Date: 3/6/2013 3:14:44 PM
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3/12/2013 16.F.3.
RESOLUTION 2013- oak
A RESOLUTION BY THE COLLIER COUNTY BOARD OF
COUNTY COMMISSIOENRS PROVIDING NOTICE OF
THE UTILITZATION OF THE ELIGIBLE
TRANSPORTATION EXPENDITURES FOR THE
PRECEDING FIVE (5) YEARS AS THE BASIS FOR THE
DISTRIBUTION FORMULA FOR THE ADDITIONAL FIVE
CENTS AND SIX CENTS FUEL TAXES PURSUANT TO
SECTION 336.025(1)(a) & (b),FLORIDA STATUTES.
WHEREAS, Section 336.025(1)(a) and (b), Florida Statutes, authorized the County to
levy an additional Five Cents and Six Cents in local option fuel taxes by ordinance adopted by
the membership of the governing body of the County' and
WHEREAS, Collier County had previously adopted ordinances levying and extending
the additional Five Cents and Six Cents fuel tax; and
WHEREAS, the additional Five Cents and Six Cents fuel taxes may be distributed
pursuant to Section 336.025(4)(a),Florida Statutes, without an interlocal agreement; and Amok
WHEREAS, Collier County has previously extended the levy of the additional Five
Cents and Six Cents fuel taxes by ordinances adopted by a majority plus one vote of the
membership of the governing body of the County where needed to the year 2025;and
WHEREAS, Collier County staff has prepared the necessary distribution formula
attached hereto as Exhibit "A" to this Resolution based upon the eligible transportation
expenditures of the preceding five (5)years.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
It has been the intent of this Board to extend the imposition of the additional Five Cents
and Six Cents fuel taxes up to and including year 2025 or until terminated, changed or amended
by the Board of County Commissioners; and
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3/12/2013 16.F.3.
BE IT FURTHER RESOLVED,that:
Such calculation shall under no circumstances materially or adversely affect the rights of
holders of bonds outstanding on July 1, 1986, which are backed by taxes authorized in Section
336.025(1)(a), Florida Statutes, and the amounts distributed to the Collier County and each
municipality shall not be reduced below the amount necessary for the payment of principal and
interest and reserves for principal and interest as required under the covenants of any bond
resolution outstanding on the date of the recalculation.
BE IT FURTHER RESOLVED,that:
The proportions shall be recalculated every five (5) years based on the transportation
expenditures of the immediately preceding five (5) years.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida, this day of , 2013,after motion, second
and majority vote favoring same.
ATTEST BOARD OF COUNTY COMMISSIONERS
DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA
By:
Deputy Clerk GEORGIA A. HILLER, ESQ., Chairwoman
Approved as to Form and Legal
Sufficiency:
een M. Greene
Assistant County Attorney
05-COA-01260/311
2
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3/12/2013 16.F.3.
Exhibit"A" Ake
Five Cents &Six Cents Local Option Fuel Taxes
Updated Distribution Percentages
Updated %
Local Government Distribution
Unincorporated County 85.48%
City on Naples 8.21%
City of Marco 6.12%
Everglades City 0.19%
Total 100.00%
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