Agenda 07/12/2022 Item #17C (Ordinance - Amending Ordinance 2003-36)07/12/2022
EXECUTIVE SUMMARY
Recommendation that the Board adopt an Ordinance amending Collier County Ordinance No.
2003-36, as amended, providing for the reimposition of the Five -Cent Local Option Fuel Tax upon
its termination on December 31, 2025, effective January 1, 2026, and continuing through December
31,2055.
OBJECTIVE: To obtain Board approval of an Ordinance providing for the reimposition of the Five -Cent
Local Option Fuel Tax as provided for in Section 336.025(l)(b), Florida Statutes, upon its tennination on
December 31, 2025, through the year 2055.
CONSIDERATIONS: Section 336.025(l)(b), Florida Statutes, authorizes the County to levy a Five
Cent Local Option Fuel Tax. Based upon that authority, the Board adopted Ordinance No. 93-48 on
August 3, 1993, providing for the imposition of the additional Five Cent Local Option Fuel Tax upon
every gallon of motor fuel and diesel fuel sold in Collier County and taxed under the provision of Chapter
206, Florida Statutes. On March 13, 2001, the Board adopted Ordinance 2001-26 extending the levy of
the tax up to the year 2024, and thereafter further extended the level through December 31, 2025, by
enacting Ordinance 2003-36 on June 24, 2003.
On May 24, 2022, the Board adopted Resolution 2022-93 providing notice of its intent to reimpose the
additional Five -Cent and Six -Cent Local Option Fuel Taxes pursuant to sections 336.025(t)(a) and (b),
effective January 1, 2026 through and including December 31, 2055. Section 336.025(l)(b), Florida
Statutes, provides that the levy of the additional Five -Cent Local Option Fuel tax may be reimposed or
extended by an ordinance adopted by a majority vote of the members of the Board. A copy of the legal
advertisement for the Ordinance published in the Naples Daily News on June 22, 2022, is attached.
The current Transportation five-year Capital Improvement Element ("CIE") has a projected shortfall in
excess of $200 million. Pursuant to strategy outlined in the Board -approved FY 2023 Budget Policy, it is
recommended that the Five -Cent Local Option Fuel Tax be reimposed an additional 30 years to
December 31, 2055, to provide the organization with financing flexibility. Reimposing the Five -Cent
Local Option Fuel Tax upon its expiration on December 31, 2025, positions the County to capitalize on
low interest rates; greater coverage ratios; and an extended repayment horizon that increases funding
capacity. Bond proceeds would fund identified transportation system assets deemed "poor" in the
inventory, transportation system capacity improvements, and expansion of the eastern Collier County
transportation grid. Projects identified in the five-year CIE that could be financed include Collier
Boulevard (Green Boulevard to Main Golden Gate Canal), Vanderbilt Beach Road Extension, Goodlette
Road (Vanderbilt Beach Road to Immokalee Road), Wilson Boulevard (Golden Gate Boulevard to
Immokalee Road), and Randall Boulevard (8th Street to Everglades Boulevard).
A redetermination of the method of distribution has previously been made and approved by the Board as
provided in Section 336.025 or as otherwise provided by law and such taxes shall be distributed based on
the historic transportation expenditures of the county/cities. The distribution shall be recalculated and
established prior to the reimposition of the tax on January 1, 2026.
FISCAL IMPACT: Revenues generated from the Five -Cent Local Option Fuel Tax total approximately
$6.2 million annually. The reimposition of the Five -Cent Local Option Fuel Tax will provide for funding
flexibility and allow for debt service payments related to future transportation related financing, excess
funding would be programmed annually for pay as you go transportation network capital and maintenance
consistent with statutory guidelines. Fuel tax revenues are deposited within Gas Tax Fund (313).
Packet Pg. 2044
07/12/2022
GROWTH MANAGEMENT IMPACT: The additional Five -Cent Local Option Fuel Tax is a principal
revenue source ofthe TransportationElement in the Collier County Growth Management Plan.
LEGAL CONSIDERATIONS: This item is approved as to form and legality, and requires majority
vote for Board approval.-SRT
RIECOMMENDATION: That the Board approve and adopt an Ordinance amending Collier County
Ordinance No. 2003-36, as amended, providing for the reimposition of the Five -Cent Local Option Fuel
Tax upon its tennination on December 31, 2025, effective January 1, 2026 and continuing through
December 31, 2055.
Prepared by: Edward Finn, Director of Corporate Financial Management Services
Office of Management & Budget
ATTACHMENT(S)
1. Five Cent Fuel Tax Ordinance 061322 srt numbered (PDF)
2. Five Cent Fuel Tax Ordinance 061322 srt (PDF)
3. legal ad - 5 cent fuel tax (PDF)
I Packet Pg. 2045
07/12/2022
COLLIER COUNTY
Board of County Commissioners
Item Number: 17.0
Doe ID: 22636
Item Summary: Recommendation that the Board adopt an Ordinance amending Collier County
Ordinance No. 2003-36, as amended, providing for the reimposition of the Five -Cent Local Option Fuel
Tax upon its termination on December 31, 2025, effective January 1, 2026, and continuing through
December 31, 2055.
Meeting Date: 07/12/2022
Prepared by:
Title: — Office of Management and Budget
Name: Debra Windsor
06/27/2022 10:11 AM
Submitted by:
Title: Director - Facilities Maangement — Facilities Management
Name: Ed Finn
06/27/2022 10:11 AM
Approved By:
Review:
Facilities Management
County Attorney's Office
Office of Management and Budget
County Attorney's Office
Office of Management and Budget
County Manager's Office
Board of County Commissioners
Ed Finn
Additional Reviewer
Scott Teach
Level 2 Attorney Review
Debra Windsor
Level 3 OMB Gatekeeper Review
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Christopher Johnson Additional Reviewer
Amy Patterson
Level 4 County Manager Review
Geoffrey Willig
Meeting Pending
Completed
06/28/2022 10:24 PM
Completed
06/29/2022 8:59 AM
Completed
06/29/2022 9:02 AM
Completed
06/29/2022 9:06 AM
Completed
06/29/2022 9:39 AM
Completed
07/05/2022 12:10 PM
07/12/2022 9:00 AM
I Packet Pg. 2046 1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
ORDINANCE NO. 2022 -
AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO.
2003-36, AS AMENDED, ALSO CITED AS THE CODE OF LAWS AND
ORDINANCES OF COLLIER COUNTY SECTION 126-28, PROVIDING
FOR THE REIMPOSITION OF THE FIVE CENTS OF ADDITIONAL
LOCAL OPTION FUEL TAX UPON EVERY GALLON OF MOTOR
FUEL SOLD IN COLLIER COUNTY UPON ITS TERMINATION ON
DECEMBER 31, 2025, EFFECTIVE JANUARY 1, 2026, UP TO AND
INCLUDING DECEMBER 31, 2055, WHICH IS TAXED UNDER THE
PROVISIONS OF CHAPTER 206, FLORIDA STATUTES; PROVIDING
FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION
IN THE CODE OF LAWS AND ORDINANCES; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Florida Legislature, in special session in 1993 amended Section
336.025, Florida Statutes, to provide for the levy of an Additional Local Option Fuel Tax on
motor fuel; and
WHEREAS, on August 3, 1993, pursuant to Section 336.025(l)(b), Florida Statutes,
Collier County enacted Ordinance No. 93-48 (also known as Section 126-28 of the Collier
County Code of Laws and Ordinances), which provides for the levy of up to five cents ($0.05) of
Additional Local Option Fuel Tax upon every gallon of motor fuel sold in Collier County,
Florida, and taxed under the provisions of Part I of Chapter 206, Florida Statutes; and
WHEREAS, thereafter on June 24, 2003, Collier County extended the expiration date for
the levy provided in Ordinance No. 93-48 through and including December 31, 2025, by
Ordinance No. 2003-36; and
WHEREAS, at the time that the levy was extended through Ordinance No. 2003-36, a
re -determination of the method of distribution was made as provided in Section 336.025(4)(a),
Florida Statutes, based on the historical transportation expenditures of the County and eligible
municipalities, and the method of distribution was re -determined most recently, as required by
law, and memorialized in Collier County Resolution Number 2013-63; and
WHEREAS, Collier County has identified through its current five-year Transportation
Capital Improvement Element ("CIE") plan that there is a projected shortfall in excess of $200
million to undertake needed County transportation road projects; and
WHEREAS, Collier County's approved Transportation CIE plan is predicated on
bonding available fuel tax revenues; and
WHEREAS, the revenues received from reimposing the additional Five Cent Local
Option Fuel Tax will provide funding for debt service related to future transportation -related
financing, and allow excess funding to be programmed annually for pay as you go transportation
Pagel o173
Underlined text is added; s4wk thr-eugh text is deleted.
I Packet Pg. 2047 1
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
network capital and maintenance projects, all within the definition of "transportation
expenditures" needed to meet the requirements of the County's CIE plan; and
WHEREAS, delays in undertaking specific roadway improvements outlined in the
County's road Transportation CIE would result in increased future road construction
expenditures and a decrease in the level of service on County roadways, thereby causing
increased congestion; and
WHEREAS, it is determined by the Board of County Commissioners that reimposing the
levy of the Five Cents Additional Local Option Fuel Tax upon every gallon of motor fuel sold in
Collier County upon its expiration is necessary to finance construction of needed transportation
facilities, and is necessary to promote the public health, safety, and welfare of the citizens and
visitors to Collier County, Florida.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDING ORDINANCE NO. 2003-36, AS AMENDED
Ordinance No. 2003-36, as amended, also cited as Section 126-28(d) of the Collier
County Code of Laws and Ordinances, is hereby amended to read as follows:
(d) Effective date; duration. The additional $0.05 local option ftiel tax was initially
imposed effective January 1, 1994, for a period of ten years., and sueh imposition shall be re-
imposed and extended on June 24, 2003, through and including December 31, 2025, and suc
i!nposition is hereby further rei!nposed following the current December 31, 2025 eMiration date,
effective JanuM 1, 2026 so there is no "gqp" or "lqpse" in the collection of the tax through an
including December 31, 2055. Upon expiration, any extension of the additional local option
fuel tax may be imposed as provided by law. The extension reimposition of the $0.05 local
option fuel tax as provided herein shall be considered a reimposition of such tax commencing on
JanuM 1, 202 5, fr���� through and including December 31, 242-5 2055. A
redetermination of the method of distribution has previously been made and qpproved by the
Board of Counly Commissioners as provided in F.S. § 336.025 or as otherwise provided by law.,
and shall be recalculated and re-established prior to the rei!nposition of the tax on JanuM 1,
2026.
SECTION TWO: CONFLICT AND SEVERABILITY.
In the event this Ordinance conflicts with any other ordinance of Collier County or other
applicable law, the more restrictive shall apply. If any phrase or portion of this Ordinance is held
invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a
Page 2 of 3
Underlined text is added; s4wk thr-eugh text is deleted.
I Packet Pg. 2048 1
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
ill
separate, distinct, and independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION THREE: INCLUSION IN THE CODE OF LAWS AND ORDINANCES.
The provisions of this Ordinance shall become and be made a part of the Code of Laws
and Ordinances of Collier County, Florida. The sections of this Ordinance may be renumbered
or relettered to accomplish such, and the word "ordinance" may be changed to "section,"
"article," or any other appropriate word.
SECTION FOUR: EFFECTIVE DATE.
This Ordinance shall be effective upon filing with the Department of State.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida, this 12th day of July, 2022.
ATTEST:
Crystal K. Kinzel, Clerk of Courts
& Comptroller
112
113 By:
114
115
116
117
118
119
120
121
Deputy Clerk
Approved as to form and legality:
Scott R. Teach
Deputy County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:
William L. McDaniel, Jr., Chairman
Page 3 of 3
Underlined text is added; s4wk thr-eugh text is deleted.
I Packet Pg. 2049 1
ORDINANCE NO. 2022 -
AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO.
2003-36, AS AMENDED, ALSO CITED AS THE CODE OF LAWS AND
ORDINANCES OF COLLIER COUNTY SECTION 126-28, PROVIDING
FOR THE REIMPOSITION OF THE FIVE CENTS OF ADDITIONAL
LOCAL OPTION FUEL TAX UPON EVERY GALLON OF MOTOR
FUEL SOLD IN COLLIER COUNTY UPON ITS TERMINATION ON
DECEMBER 31, 2025, EFFECTIVE JANUARY 1, 2026, UP TO AND
INCLUDING DECEMBER 31, 2055, WHICH IS TAXED UNDER THE
PROVISIONS OF CHAPTER 206, FLORIDA STATUTES; PROVIDING
FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION
IN THE CODE OF LAWS AND ORDINANCES; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Florida Legislature, in special session in 1993 amended Section
336.025, Florida Statutes, to provide for the levy of an Additional Local Option Fuel Tax on
motor fuel; and
WHEREAS, on August 3, 1993, pursuant to Section 336.025(l)(b), Florida Statutes,
Collier County enacted Ordinance No. 93-48 (also known as Section 126-29 of the Collier
County Code of Laws and Ordinances), which provides for the levy of up to five cents ($0.05) of
Additional Local Option Fuel Tax upon every gallon of motor fuel sold in Collier County,
Florida, and taxed under the provisions of Part I of Chapter 206, Florida Statutes; and
WHEREAS, thereafter on June 24, 2003, Collier County extended the expiration date for
the levy provided in Ordinance No. 93-48 through and including December 31, 2025, by
Ordinance No. 2003-36; and
WHEREAS, at the time that the levy was extended through Ordinance No. 2003-36, a
re -determination of the method of distribution was made as provided in Section 336.025(4)(a),
Florida Statutes, based on the historical transportation expenditures of the County and eligible
municipalities, and the method of distribution was re -determined most recently, as required by
law, and memorialized in Collier County Resolution Number 2013-63; and
WHEREAS, Collier County has identified through its current five-year Transportation
Capital Improvement Element ("CIE") plan that there is a projected shortfall in excess of $200
million to undertake needed County transportation road projects; and
WHEREAS, Collier County's approved Transportation CIE plan is predicated on
bonding available fuel tax revenues; and
WHEREAS, the revenues received from reimposing the additional Five Cent Local
Option Fuel Tax will provide funding for debt service related to future transportation -related
financing, and allow excess funding to be programmed annually for pay as you go transportation
t22-M BG-00502/1726448/ 11
Pagel of3 CAO,
Underlined text is added; 4mek thi-ough text is deleted.
I Packet Pg. 2050
network capital and maintenance projects, all within the definition of "transportation
expenditures" needed to meet the requirements of the County's CIE plan; and
WHEREAS, delays in undertaking specific roadway improvements outlined in the
County's road Transportation CIE would result in increased future road construction
expenditures and a decrease in the level of service on County roadways, thereby causing
increased congestion; and
WHERE, AS, it is determined by the Board of County Commissioners that reimposing the
levy of the Five Cents Additional Local Option Fuel Tax upon every gallon of motor fuel sold in
Collier County upon its expiration is necessary to finance construction of needed transportation
facilities, and is necessary to promote the public health, safety, and welfare of the citizens and
visitors to Collier County, Florida.
NOW, THERE, FORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDING ORDINANCE NO. 2003-36, AS AMENDED
Ordinance No. 2003-36, as amended, also cited as Section 126-28(d) of the Collier
County Code of Laws and Ordinances, is hereby amended to read as follows:
(d) Effeclive date; duration. The additional $0.05 local option fuel tax was initially
imposed effective January 1, 1994, for a period of ten years, and sueh i esition shall re-
imposed and extended on June 24,_2003, through and including December 31, 2025, and sue
imposition is hereby further reimposed foilowing the current December 31, 2025 expiration date
effective January 1, 2026 so there is no "g4p" or "lapse" in the collection of the tax through and
including December 31, 2055. Upon expiration, any extension of the additional local option
fuel tax may be imposed as provided by law. The extensio reimposition of the $0.05 local
option fuel tax as provided herein shall be considered a reimposition of such tax commencing on
January I ' 2026, f+am the da4e herea through and including December 31, 2-0� 2055. A
redetermination of the method of distribution has previously been made and approved by the
Board of Coun1y Commissioners as provided in F.S. § 336.025 or as otherwise provided by law,
and shall be recalculated and re-established prior to the reimposition of the tax on January 1,
2026.
SECTION TWO: CONFLICT AND SEVERABILITY.
In the event this Ordinance conflicts with any other ordinance of Collier County or other
applicable law, the more restrictive shall apply. If any phrase or portion of this Ordinance is held
invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a
[22-M BG-00502/1726448/ 11 �1�
Page 2 of 3 C AO
Underlined text is added; struck through text is deleted,
I Packet Pg. 2051
separate, distinct, and independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION THREE: INCLUSION IN THE CODE OF LAWS AND ORDINANCES.
The provisions of this Ordinance shall become and be made a pall of the Code of Laws
and Ordinances of Collier County, Florida. The sections of this Ordinance may be renumbered
or relettered to accomplish such, and the word "ordinance" may be changed to "section,"
C�article," or any other appropriate word.
SECTION FOUR: EFFECTIVE DATE.
This Ordinance shall be effective upon filing with the Department of State.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida, this 12th day of July, 2022,
ATTEST:
Crystal K. Kinzel, Clerk of Courts BOARD OF COUNTY COMMISSIONERS
& Comptroller COLLIER COUNTY, FLORIDA
M
Deputy Clerk
Approved as to form and legality:
Scott R. Teach
Deputy County Attorney
=1
William L. McDaniel, Jr., Chairman
[22-MBO-00502/1726448/1
Page 3 of 3
Underlined text is added; struok thr-ough text is deleted.
Packet Pg. 2052
ublk-�� otices
NOTICE OF PUBLIC HEARING
NOTICE OF INTENT TO CONSIDER ORDINANCE
Notice is hereby given that a public hearing will be held by the
Collier County ofoard of County Commissioners on July 12, 2022,
in the Boar County Commissioners Meeting Room, Third
Floor, Collier Government Center, 3299 Tamiami Trail East, Na-
ples FL., to consider the enactment of a County Ordinance. The
meeting will commence at 9-00 A.M. The title of the proposed
Ordinance is as follows:
AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO.
2003-36, AS AMENDED, ALSO CITED AS THE CODE OF LAWS
AND ORDINANCES OF COLLIER COUNTY SECTION 126-28, PRO-
VIDING FOR THE REIMPOSITION OF THE FIVE CENTS OF ADDI-
TIONAL LOCAL OPTION FUEL TAX UPON EVERY GALLON OF MO-
TOR FUEL SOLD IN COLLIER COUNTY UPON ITS TERMINATION
ON DECEMBER 31, 2025, EFFECTIVE JANUARY 1, 2026, UP TO
AND INCLUDING DECEMBER 31, 2055, WHICH 15 TAXED UNDER
THE PROVISIONS OF CHAPTER 206 , FLORIDA STATUTES; PROVID
ING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLU-
SION IN THE CODE OF LAWS AND ORDINANCES; AND PROVID-
ING AN EFFECTIVE DATE.
A copy of the proposed Ordinance is on file with the Clerk to
the Board and is available for inspection. All interested par -ties
are invited to attend and be heard.
NOTE: All persons wishing to speak on any agenda item must
register with the County Manager prior to presentation of the
agenda item to be addressed. Individual speakers wilt be limit-
e to 3 minutes on any item. The selection of.any individuai to
speak on behalf of an organization or group is encouraged. If
recqgnized by the Chairman, a spokesperson for a group or or-
ganization may be allotted 10 minutes to speak on an item.
Persons wishing to have written or graphic materials included in
the Board agenda packets must submit said material a minimum
of 3 weeks prior to the respective public hearing. In any case,
written materials intended to be considered by the Board shall
be submitted to the appropriate County staff a minimum of
seven days prior to the public hearing. All materials used in pre-
sentations before the Board will become a permanent part of
the record.
As part of an ongoing initiative to promote social distancing
during the COVID-19 pandemic, the public will have the oppor-
tunity to provide public comments remotely, as well as in per-
son, during this proceeding. Individuals who would like to par-
ticipate remotely, should register up to 6 days in advance
through the link provided on the front page of the county
website at www.colliercountyfl.gov. individuals who register
will receive an email in advance of the public hearing detailing
how they can participate remotely in this meeting.
Any person who decides to appeal any decision of the Board
will need a record of the proceedings pertaining thereto and
therefore, may need to ensure that a verbatim record of the
proceedings is made, which record includes the testimony and
evidence upon which the appeal is based.
if you are a person with a disability who needs any accommoda-
tion in order to participate in this proceeding, you are entitled,
at no cost to you, to the provision of certain assistance. Please
contact the Collier County Facilities Management Division, locat-
ed at 3335 Tamiami Trail East, Suite 101, Naples, FL 34112-5356,
(239) 252-8380, at least two days prior to the meeting. Assisted
listening devices for the hearing impaired are available in the
Board of County Commissioners Office�
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
WILLIAM L. MCDANtEL, Jr., CHAIRMAN
CRYSTAL K. KINZEL, CLERK
By: Martha Vergara, Deputy Clerk (SEAL)
June 22 202_2 #5305406
m
0
Z
M
cn
C
Z'
A
Z
30
Z''
7@
M
U_
r_
.2
0
0
_j
7@
ca
E
CU
I Packet Pg. 2053 1