Agenda 07/12/2022 Item #17F (Ordinance - Amending Ordinance 2003-34)07/12/2022
EXECUTIVE SUMMARY
Recommendation that the Board adopt an Ordinance amending Collier County Ordinance No.
2003-34 providing for the reimposition of the Ninth -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 Ninth -Cent Local
Option Fuel Tax as provided for in Section 336.021, Florida Statutes, upon its termination on December
31, 2025, through and including the year 2055.
CONSIDERATIONS: Section 336.021, Florida Statutes, provides for the levy of a Ninth -Cent local
option fuel tax upon every gallon of motor fuel and diesel fuel sold in the County and taxed under the
provisions of Chapter 206, Florida Statutes. The levy of the additional one -cent ($.01) provided by the
Ninth Cent Fuel Tax was originally approved by the voters through a referendum election held March 11,
1980, as authorized by Section 336.021, Florida Statutes. On June 3, 1980, Collier County enacted
Ordinance 80-50 providing for the levy of the Ninth -Cent Fuel Tax with a 30-year expiration set forth in
the referendum. Ordinance 2003-34 was adopted on June 24, 2003 approving an extension through
December 31, 2025.
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 Ninth -Cent Local Option Fuel Tax be reimposed an additional 30 years to
December 31, 2055, to provide the organization with financing flexibility. Reimposing the Ninth -Cent
Local Option Fuel Tax upon expiration on December 31, 2025, positions the County to capitalize on
low interest rates; greater coverage ratios; and an extended repayment horizon that increases fimding
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).
Section 336.021, Florida Statutes, provides that extensions and reimpositions for levying the Ninth -Cent
Local Option Fuel Tax may only be extended by a spper-majorijy vote of the members of the Board.
Staff is recommending that the Board approved the attached proposed Amendment to Ordinance No.
2003-34 reimposing the Ninth -Cent Local Option Fuel Tax upon its termination on December 31, 2025,
effective January 1, 2026, and continuing through December 31, 2055. A copy of the legal advertisement
for the Ordinance published in the Naples Daily News on June 22, 2022, is attached.
FISCAL IMPACT: Revenues generated from the Ninth -Cent Local Option Fuel Tax total
approximately $1.8 million annually. The reimposition of the Ninth -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).
GRO H MANAGEMENT IMPACT: The additional Ninth -Cent Local Option Fuel Tax is a
principal revenue source of the Transportation Element in the Collier County Growth Management Plan.
I Packet Pg. 2069
07/12/2022
LEGAL CONSIDERATIONS: This item is approved as to forrn and legality, and requires majority
vote for Board approval.-SRT
RECOMMENDATION: That the Board approve and adopt an Ordinance amending Collier County
Ordinance No. 2003-34 providing for the reimposition of the Ninth -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. Ninth Cent Fuel Tax Ordinance 061322 srt - numbered (PDF)
2. Ninth Cent Fuel Tax Ordinance 061322 srt (PDF)
3. legal ad - 9th cent fuel tax (PDF)
4. 9th Cent Gas Tax Renewal 7-12-2022 (PDF)
I Packet Pg. 2070 1
07/12/2022
COLLIER COUNTY
Board of County Commissioners
Item Number: 17.17
Doe ID: 22638
Item Summary: Recommendation that the Board adopt an Ordinance amending Collier County
Ordinance No. 2003-34 providing for the reimposition of the Ninth -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 10:13 AM
Submitted by:
Title: Director - Facilities Maangement — Facilities Management
Name: Ed Finn
06/27/2022 10:13 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 Managers 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 10:35 AM
Completed
06/29/2022 10:37 AM
Completed
06/29/2022 3:52 PM
Completed
07/05/2022 9:00 AM
Completed
07/06/2022 4:43 PM
07/12/2022 9:00 AM
I Packet Pg. 2071 1
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ORDINANCE NO. 2022 -
AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO.
2003-34, ALSO CITED AS THE CODE OF LAWS AND ORDINANCES OF
COLLIER COUNTY SECTION 126-30, PURSUANT TO SECTION
336.021, FLORIDA STATUTES, PROVIDING FOR THE REIMPOSITION
OF THE NINTH CENT 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 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 336.021, Florida Statutes, provides for the levy of the additional
Ninth Cent Fuel Tax upon every gallon of motor fuel and special fuel sold in a county and taxed
under the provisions of Chapter 206, Florida Statutes; and
WHEREAS, the levy of this additional one cent ($.01) fuel tax was originally approved
by a vote of the electorate by a referendum held on March 11, 1980; and
WHEREAS, a Resolution providing for the levy of the Ninth Cent Fuel Tax was
approved by the Board of County Commissioners effective June 1, 1980; and
WHEREAS, on June 3, 1980, Collier County enacted Ordinance No. 80-50 providing for
the levy of the Ninth Cent Fuel Tax with a 30 year expiration as set forth in the above -referenced
referendum; and
WHEREAS, on March 11, 2003, the Board of County Commissioners approved, by
extraordinary vote, extending the levy of the Ninth Cent Fuel Tax through and including
December 31, 2025; 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 Ninth Cent Fuel
Tax would 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
capital and maintenance projects, all within the definition of "transportation expenditures"
needed to meet the requirements of the County's CIE plan; and
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I Packet Pg. 2072
47 WHEREAS, delays in undertaking specific roadway improvements outlined in the
48 County's road Transportation CIE would result in increased future road construction
49 expenditures and a decrease in the level of service on County roadways, thereby causing
50 increased congestion; and
51
52 WHEREAS, it is determined by the Board of County Commissioners that the
53 reimposition of the levy of the additional Ninth Cent Fuel Tax upon every gallon of motor fuel
54 and diesel fuel sold in Collier County is necessary to finance construction of needed
55 transportation facilities, and therefore fulfills a public purpose.
56
57 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
58 COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
59
60 SECTION ONE: AMENDING ORDINANCE NO. 2003-34
61
62 Ordinance No. 2003-34, also cited as Section 126-30 of the Collier County Code of Laws
63 and Ordinances, is hereby amended to read as follows:
64
65 Section One: Levy of the tax.
66
67 1 . The levy and imposition of a tax of the additional "Ninth Cent Fuel Tax" upon
68 every gallon of motor fuel and special diesel fuel sold in Collier County and taxed
69 under the provisions of F.S. eh. Chapter 206, Florida Statutes, for the purpose of
70 paying the cost of transportation expenditures as described in F.S. § 336.025(7),
71 shall hereby continue to be collected up to and including the year 2025. Upon
72 expiration, any extension of the additional ninth cent fuel tax may be imposed as
73 provided by law. The extension of the ninth cent fuel tax as provided herein shall
74 be considered a reimposition of such tax from the date hereof through and
75 including December 31, 2025. Upon the expiration of the current levy on
76 December 31, 2025, the Ninth Cent Fuel Tax ppon eve!y gallon of motor fuel and
77 diesel fuel sold in Collier County shall be reiMposed and levied effective JanuM
78 1, 2026, so there is no "ggp" or "lgpse" in the collection of the tax from its current
79 expiration date, through and including December 31, 2055. A r-edetel:fflination e
80 the method of distribution has been made, as provided in F.S. § 336.025 or as
81 other -wise pr-ovided by law.
82
83 2. Collier County shall have the option of shortening the time of collection of the
84 "Ninth Cent Fuel Tax" by an amending ordinance.
85
86 Section Two: ExtensionlReimposition of the tax.
87
88 Said extension of the tax is imposed eff-eetive januar-y 1, 2004, up to anA
89 ineluding the year- of 2025, tefminating on Deeember- 31, 2025. Upon termination
90 of the current tax extension on December 31, 2025, the Ninth Cent Fuel Tax shall
91 be reimposed and levied commencing JanuM 1, 2026, through and including
92 December 31. 2055.
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I Packet Pg. 2073 1
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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 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 an extraordinary vote this 12th day of
July, 2022.
ATTEST:
Crystal K. Kinzel, Clerk of Courts
& Comptroller
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
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I Packet Pg. 2074
ORDINANCE NO. 2022 -
AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO,
2003-34, ALSO CITED AS THE CODE OF LAWS AND ORDINANCES OF
COLLIER COUNTY SECTION 126-30, PURSUANT TO SECTION
336.021, FLORIDA STATUTES, PROVIDING FOR THE REIMPOSITION
OF THE NINTH CENT 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 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 336.021, Florida Statutes, provides for the levy of the additional
Ninth Cent Fuel Tax upon every gallon of motor fuel and special fuel sold in a county and taxed
under the provisions of Chapter 206, Florida Statutes; and
WHEREAS, the levy of this additional one cent ($.0 1) fuel tax was originally approved
by a vote of the electorate by a referendum held on March 11, 1990; and
WHEREAS, a Resolution providing for the levy of the Ninth Cent Fuel Tax was
approved by the Board of County Commissioners effective June 1, 1980; and
WHE RE AS, on June 3, 1980, Collier County enacted Ordinance No. 80-50 providing for
the levy of the Ninth Cent Fuel Tax with a 30 year expiration as set forth in the above -referenced
referendum; and
WHEREAS, on March 11, 2003, the Board of County Commissioners approved, by
extraordinary vote, extending the levy of the Ninth Cent Fuel Tax through and including
December 31, 2025; and
WHERE, AS, 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 Ninth Cent Fuel
Tax would 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
capital and maintenance projects, all within the definition of "transportation expenditures"
needed to meet the requirements of the County's CIE plan; and
r.X0
[22-MBG-00502/172543 5/1 J
Pagel of3
Underlined text is added; struck through text is deleted.
I Packet Pg. 2075 1
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 the additional Ninth Cent 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 therefore fulfills a public purpose.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDING ORDINANCE NO. 2003-34
Ordinance No, 2003-34, also cited as Section 126-30 of the Collier County Code of Laws
and Ordinances, is hereby amended to read as follows:
Section One.� 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 speeial diesel fuel sold in Collier County and taxed
under the provisions of F.S. oh. Chqptc 206, Florida Statutes, 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. Upon the expiration of the current levy on
December 31, 2025, the Ninth Cent 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 4'lapse" in the collection of the tax from its current
expiration date, through and including December 31, 2055. A redeteFminalien E)
the method of distribution has been made, as provided in F.S. § 336.025 or
other -wise 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.
Section Two., ExtensionlReiniposition of the tax.
Said extension of the tax is imposed januaFy 1, 2004, up to an
ineltiding the year of 2025, terminating off Beeembef 31, 202-5. Upon termination
of the current tax extension on December 31, 2025, the Ninth Cent Fuel Tax shall
be reimposed and levied commencing januqU 1., 2026, through and including
December 31, 2055.
[22-MBG-00502/1725435/1
Page 2 of 3
Underlined text is added; StFU& thr-augh text is deleted.
I Packet Pg. 2076 1
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 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 aii extraordinary vote 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
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
M
William L. McDaniel, Jr., Chairman
[22-MBG-00502/1725435/1 CNO
Page 3 of 3
Underlined text is added; str-ttek through text is deleted.
FPacket Pg. 2077
Public Notices
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.
2003-34, ALSO CITED AS THE CODE OF LAWS AND ORDINANCES
OF COLLIER COUNTY SECTION 126-30, PURSUANT TO SECTION
336.021, FLORIDA STATUTES, PROVIDING FOR THE
REIMPOSITION OF THE NINTH CENT FUEL TAX UPON EVERY GAL-
LON OF MOTOR FUEL AND DIESEL FUEL SOLD IN COLLIER COUN-
TY UPON ITS EXPIRATION ON DECEMBER 31, 2025, EFFECTIVE
JANUARY 1, 2026, UP TO AND INCLUDING DECEMBER 31, 2055,
WHICH IS TAXED UNDER CHAPTER 206, FLORIDA STATUTES;
PROVIDING FOR CONFLICT AND SEVERABILITY, PROVIDING FOR
INCLUSION IN THE CODE OF LAWS AND ORDINANCES; 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 �lays to the public hearing. All materials used in pre-
sentations g.rifoIrre 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-
ticipat, 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.
An, person who decides to appeal any decision of the Board
wily 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 Off ice.
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
WILLIAM L. MCDANIEL, Jr., CHAMMAN
CRYSTAL K. KINZEL, CLERK
By: Martha Vergara, Deputy Clerk (SEAL)
June 22, 2022
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POO
4-4
C-4
CD
C�4
N
4-4
4-o >1
;Iwo
i-Oo
O"o
Opmo
MEMO