Loading...
Agenda 07/12/2022 Item #17D (Ordinance - Amending Ordinance 2003-35)07/12/2022 EXECUTIVE SUMMARY Recommendation that the Board adopt an Ordinance amending Collier County Ordinance No. 2003-35, as amended, providing for the reimposition of the Six -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 for the reimposition of the Six Cent Local Option Fuel Tax as provided for in Section 336.025(l)(a), Florida Statutes, upon its termination on December 31, 2025, through and including the year 2055. CONSIDERATIONS Section 336.025(l)(a), Florida Statutes, authorizes the County to levy a Six -Cent Local Option Fuel Tax. On May 9, 1989, the Board adopted Ordinance No. 89-27, pursuant to Section 336.025(l)(a), providing for the imposition of the additional Six -Cent Local Option Fuel Tax upon every gallon of motor fuel and diesel fuel sold in Collier County taxed under the provision of Chapter 206, Florida Statutes. On May 25, 1999, the Board initially extended the levy through August 31, 2015 (see Ordinance No. 99-40), and further extended the levy through December 31, 2025, by enacting Ordinance No. 2003-35 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(l)(a) and (b), Florida Statutes, effective January 1, 2026 through and including December 31, 2055. Section 336.025(l)(a), Florida Statutes, provides that the levy of the additional Six -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 Six -Cent Local Option Fuel Tax be reimposed an additional 30 years to December 31, 2055, to provide the organization with financing flexibility. Reimposing the Six -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 Six -Cent Local Option Fuel Tax total approximately $8.1 million annually. The reimposition of the Six -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 I Packet Pg. 2054 07/12/2022 consistent with statutory guidelines. Fuel tax revenues are deposited within Gas Tax Fund (313). GROWTH MANAGEMENT IMPACT: The additional Six -Cent Local Option Fuel Tax is a principal revenue source of the Transportation Element 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 RECOMMENDATION: That the Board approve and adopt an Ordinance amending Collier County Ordinance No. 2003-35, as amended, providing for the reimposition of the Six -Cent Local Option Fuel Tax upon its termination 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. Six Cent Fuel Tax Ordinance 061322 srt numbered (PDF) 2. Six Cent Fuel Tax Ordinance 061322 srt (PDF) 3. legal ad - 6 cent fuel tax (PDF) I Packet Pg. 2055 1 07/12/2022 COLLIER COUNTY Board of County Commissioners Item Number: 17.D Doe ID: 22637 Item Summary: Recommendation that the Board adopt an Ordinance amending Collier County Ordinance No. 2003-35, as amended, providing for the reimposition of the Six -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 10:16 AM Submitted by: Title: Director - Facilities Maangement — Facilities Management Name: Ed Finn 06/27/2022 10:16 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 8:31 AM Completed 06/29/2022 8:33 AM Completed 06/29/2022 9:08 AM Completed 06/29/2022 9:49 AM Completed 07/05/2022 12:11 PM 07/12/2022 9:00 AM I Packet Pg. 2056 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. 2003-35, AS AMENDED, ALSO CITED AS THE CODE OF LAWS AND ORDINANCES OF COLLIER COUNTY SECTION 126-27, PROVIDING FOR THE REIMPOSITION OF THE SIX CENTS OF ADDITIONAL LOCAL OPTION FUEL TAX UPON EVERY GALLON OF MOTOR FUEL AND DIESEL FUEL SOLD IN COLLIER COUNTY UPON ITS EXPIRATION 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, Section 336.025(l)(a), Florida Statutes, provides for the levy of the up to Six Cents Additional Local Option Fuel Tax upon every gallon of motor fuel and diesel fuel sold in a county and taxed under the provisions of Chapter 206, Florida Statutes; and WHEREAS, Collier County previously extended the Six Cents Local Option Fuel Tax by the adoption of Ordinance No. 2003-35 (also known as Section 126-27 of the Collier County Code of Laws and Ordinances), on June 24, 2003, through and including December 31, 2025; and WHEREAS, at the time that the levy was extended through Ordinance No. 2003-35, 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, Section 336.025(l)(a), Florida Statutes, provides that the levy of the Six Cent Local Option Fuel Tax may be reimposed by adoption of an ordinance by a majority vote of the governing body of the County; 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 a reimposition of the additional Six Cent Local 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 network Pagel of3 Underlined text is added; s4wk thr-ough text is deleted. I Packet Pg. 2057 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 91 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 the reimposition of the levy of Six Cents Additional Local Option Fuel Tax upon every gallon of motor fuel and diesel fuel sold in Collier County 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. 2003-35, AS AMENDED Ordinance No. 2003-35, as amended, also cited as Section 126-27(c-e.) of the Collier County Code of Laws and Ordinances, is hereby amended to read as follows: (c) Extensionlreimposition 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(l)(a), up to and including the year 20251 . Upon the eLcpiration of the current levy on December 31, 2025, the six cents local option fuel tax Lipon every gallon of motor fuel and diesel fuel sold in Collier CopRty shall be reiMposed and levied effective Januqa 1, 2026, so there is no "gqp" or "lqpse" in the collection of the tax from its current expiration date, through and including tefminating December 31, 242-5 2055. The ex4ensien of six cents local option fuel tax as provided herein shall be considered a reimposition of such tax commencing from the Januqa 1, 2026, effective date her-ee through and including December 31, 242-5 2055. (d) Effective date of reimposition and extension of local option fuel tax and duration. The six cents local option fuel tax currently scheduled to e2ipire on December 31, 2025, shall be extende reiMpose effective January 1, 2,0� 2026 to expire on Deeember- 31. 2025 and such reiMposition shall continue thereafter through and including December 31, 2055. (e) Collection and distribution of local option fuel tax; use of local option fuel tax revenues. The six cents local option ftiel 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 previously been made and i1pproved by the Board of Coun1y Commissioners as provided in F.S. § 336.025 or as otherwise provided by law, and shall be recalculated and established prior to the reilnposition of the tax on JanuM 1, 2026. The proceeds of the tax shall be distributed among Page 2 of 3 Underlined text is added; s4wk thr-ough text is deleted. I Packet Pg. 2058 92 Collier County and eligible municipalities based on the transportation expenditures of each for 93 the five fiscal years preceding the year in which the tax is authorized, as a proportion of the total 94 of such expenditures for Collier County and all municipalities within Collier County, pursuant to 95 the provisions of F.S. § 336.025(4). 96 97 The revenues from the six cents local option fuel tax shall be used for "transportation 98 expenditures" as provided in F.S. § 336.025. 99 100 101 SECTION TWO: CONFLICT AND SEVERABILITY. 102 103 In the event this Ordinance conflicts with any other ordinance of Collier County or other 104 applicable law, the more restrictive shall apply. If any phrase or portion of this Ordinance is held 105 invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a 106 separate, distinct, and independent provision and such holding shall not affect the validity of the 107 remaining portion. 108 109 SECTION THREE: INCLUSION IN THE CODE OF LAWS AND ORDINANCES. 110 ill The provisions of this Ordinance shall become and be made a part of the Code of Laws 112 and Ordinances of Collier County, Florida. The sections of this Ordinance may be renumbered 113 or relettered to accomplish such, and the word "ordinance" may be changed to "section," 114 "article," or any other appropriate word. 115 116 SECTION FOUR: EFFECTIVE DATE. 117 118 This Ordinance shall be effective upon filing with the Department of State. 119 120 121 PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier 122 County, Florida, this 12th day of July, 2022. 123 124 ATTEST: 125 Crystal K. Kinzel, Clerk of Courts BOARD OF COUNTY COMMISSIONERS 126 & Comptroller COLLIER COUNTY, FLORIDA 127 128 By: By: 129 Deputy Clerk William L. McDaniel, Jr., Chairman 130 Approved as to form and legality: 131 132 Scott R. Teach, Deputy County Attorney Page 3 of 3 Underlined text is added; s4wk thr-ough text is deleted. I Packet Pg. 2059 ORDINANCE NO. 2022 - AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO. 2003-35, AS AMENDED, ALSO CITED AS THE CODE OF LAWS AND ORDINANCES OF COLLIER COUNTY SECTION 126-27, PROVIDING FOR THE REIMPOSITION OF THE SIX CENTS OF ADDITIONAL LOCAL OPTION FUEL TAX UPON EVERY GALLON OF MOTOR FUEL AND DIESEL FUEL SOLD IN COLLIER COUNTY UPON ITS EXPIRATION 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. WHERE, AS, Section 336.025(l)(a), Florida Statutes, provides for the levy of the up to Six Cents Additional Local Option Fuel Tax upon every gallon of motor fuel and diesel fuel sold in a county and taxed under the,provisions of Chapter 206, Florida Statutes; and WHERE, AS, Collier County previously extended the Six Cents Local Option Fuel Tax by the adoption of Ordinance No. 2003-35 (also Imown as Section 126-27 of the Collier County Code of Laws and Ordinances), on June 24, 2003, through and including December 31, 2025; and WHERE AS, at the time that the levy was extended through Ordinance No. 2003-35, 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, Section 336.025(l)(a), Florida Statutes, provides that the levy of the Six Cent Local Option Fuel Tax may be reimposed by adoption of an ordinance by a majority vote of the governing body of the County; 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 WHERE, AS, the revenues received froin a reimposition of the additional Six Cent Local 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 network [22-M BG-005 02/1726447111 "$1- Page I of 3 "CAO Underlined text is added; &tr-upk thrAHg4j text is deleted. I Packet Pg. 2060 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 the reimposition of the levy of Six Cents Additional Local Option Fuel Tax upon every gallon of motor fuel and diesel fuel sold in Collier County 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. 2003-35, AS AMENDED Ordinance No. 2003-35, as amended, also cited as Section 126-27(c-e.) of the Collier County Code of Laws and Ordinances, is hereby amended to read as follows: (c) Extensionlreimposition of the local optionfitel 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(l)(a), up to and including the year 20253 . Upon the expiration of the current levy on December 31, 2025, the six cents local option fuel tax upon every gallon of motor fuel and diesel fuel sold in Collier County shall be reimposed and levied effective January 1, 2026, so there is no "gqp" or "lqpse" in the collection of the tax from its current expiration date, through and including teyn4nafing December 31, 242-5 2055, The extension of six cents local option fuel tax as provided herein shall be considered a reimposition of such tax commencing from the January 1, 2026, effective date hereo through and including December 31, 2025 2055. (d) Effective date of reiniposition and extension of local option fuel lax and duration, The six cents local option fuel tax currently scheduled to expire on December 31, 2025, shall be extended reimposed effective January 1, 2404 2026 to expire otl Deeembei! 31, 2025 and such reimposition shall continue thereafter through and. including December 31, 2055. (e) Collection and distribution of local option fiel 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 previously een 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 established prior to the reimposition of the tax on January 1, 2026. The proceeds of the tax shall be distributed among [22 -M BG -005 0211726447/11 Page 2 of 3 Underlined text is added; stmek t4ough text is deleted. Packet Pg. 2061 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. 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 separate, distinct, and independent provision and such holding shall not affect the validity of the remaining portion. SECTION THRE E: 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," 4�atticle," 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 -0 Deputy Clerk Approved as to form and legality: Scott R, Teach, Deputy County Attorney [22-M BG-00502/172 6447/11 BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA 0 William L. McDaniel, Jr., Chairman Page 3 of 3 Underlined text is added; struelt through text is deleted. cko, x� Packet Pg. 2062 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 Board of County Commissioners on July 12, 2022, in the Board of 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. 2003-35, AS AMENDED, ALSO CITED AS THE CODE OF LAWS AND ORDINANCES OF COLLIER COUNTY SECTION 126-27, PRO- VIDING FOR THE REIMPOSITION OF THE SIX CENTS OF ADDI- TIONAL LOCAL OPTION FUEL TAX UPON EVERY GALLON OF MO- TOR FUEL AND DIESEL FUEL SOLD,IN COLLIER COUNTY UPON ITS EXPIRA71ON 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, PRO- VIDING FOR INCLUSION IN THE CODE OF LAWS AND ORDINAW CES; AND, PROVIDING 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 parties 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 will be limit- ed to 3 minutes on any item. The selection of any individual to speak on behalf of an organization or group is encouraged. If recognized 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 pandernic, 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, rn�y 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. MCDANIEL, Jr., CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Martha Vergara, Deputy Clerk (SEAL) June 22. 2022 #5305444 M Z M Z M 0 Z 49 r- M P 4 Z M x LL r_ 0 0 76 C.) 0 x I ­ CV) (D N 04 x M (D L) (0 (D E I Packet Pg. 2063