Resolution 2025-044 RESOLUTION NO. 2025 - 4 4
A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA, PROVIDING NOTICE OF INTENT TO
EXTEND THE LEVY OF THE ADDITIONAL FIVE CENT AND SIX CENT
LOCAL OPTION FUEL TAXES PURSUANT TO FLORIDA STATUTES,
SECTIONS 336.025(1)(a) AND (b), AND THE NINTH CENT FUEL TAX
PURSUANT TO FLORIDA STATUTES, SECTION 336.021, UP TO THE
YEAR 2055, AND PROVIDING FOR INSTRUCTIONS TO STAFF TO
ADVERTISE THE APPROPRIATE ORDINANCES.
WHEREAS, Florida Statutes, Section 336.025(1)(a) and (b) authorized the
County to levy an additional Five Cent and Six Cent in Local Option Fuel Taxes by
ordinance adopted by the governing body of the County; and
WHEREAS, Collier County previously adopted ordinances levying and,
thereafter, extending the additional Five Cent and Six Cent Local Option Fuel Taxes
(see Ordinance Nos. 2003-36 and 2003-35, respectively, as codified in Sections 126-27
and 126-28 of the Collier County Code of Laws and Ordinances); and
WHEREAS, Florida Statutes, Section 336.021 authorizes the County to levy an
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, Collier County previously adopted certain resolutions and
ordinances levying and,thereafter, extending the Ninth Cent Fuel Tax(see Resolution No.
80-4 and Ordinance Nos. 1980-50 and 2003-34,as codified in Section 126-30 of the Collier
County Code of Laws and Ordinances); and
WHEREAS, in accordance with the above-referenced Ordinances the
additional Five Cent, Six Cent, and Ninth Cent Local Option Fuel Taxes are scheduled
to terminate on December 31, 2025, unless further extended by the Board of County
Commissioners ("Board"); and
WHEREAS, the additional Five Cent, Six Cent, and Ninth Cent Local Option
Fuel Taxes may be further extended; and
WHEREAS, Section 336.025(3)(a)2., Florida Statutes, provides that if an
interlocal agreement governing distribution of the Six Cent Local Option Fuel Tax has not
been entered into between the County and municipalities representing a majority of the
population of the incorporated area within the County,the County may adopt a resolution
of intent to levy the Six Cent Local Option Fuel Tax; and
WHEREAS,Collier County intends to further extend the levy of the additional
Five Cent, Six Cent, and Ninth Cent Local Option Fuel Taxes by ordinance, effective
CND
January 1, 2026 through and including December 31, 2055.
NOW THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA that:
1. This Resolution shall constitute the resolution of intent, as contemplated in
Section 336.025(3)(a)2., Florida Statutes.
2. It is the intent of this Board to extend the imposition of the Five Cent, Six
Cent, and Ninth Cent Local Option Fuel Taxes, effective January 1, 2026 through and
including December 31, 2055, or until terminated, changed, or amended by the Board of
County Commissioners. Such extension and reimposition of the Five Cent, Six Cent, and
Ninth Cent Local Option Fuel Taxes shall be implemented by subsequently adopted
ordinances.
3. It is the intent of this Board that upon their extension and reimposition,the
Five Cent and Six Cent Local Option Fuel Taxes continue to be distributed to the County
and eligible municipalities based upon the transportation expenditures of each as a
proportion of the total of such expenditures for the county and all municipalities, as more
particularly described in Section 336.025(4)(a), Florida Statutes. In accordance with the
requirement in Section 336.025(4)(a), Florida Statutes, that a recalculation of the
distribution percentages be conducted every 10 years based upon the transportation
expenditures of the immediately preceding 5 years, a recalculation of the distribution
percentages was most recently performed in 2023 pursuant to Resolution No. 2023-156.
The distribution percentages contained in Resolution No. 2023-156 shall continue to apply
to the distribution of the Five Cent and Six Cent Local Option Fuel Taxes upon their
extension and reimposition unless determined by the Florida Department of Revenue or
other entity having jurisdiction that a recalculation of the distribution percentages is
required.
4. Collier County staff is instructed to advertise the necessary ordinances for
the adoption of the time extensions for the additional Five Cent, Six Cent, and Ninth Cent
Local Option Fuel Taxes for presentation to the Board of County Commissioners at its
next available regularly scheduled Board meeting after duly noticing and advertising the
proposed ordinances.
2
CAO
THIS RESOLUTION PASSED AND DULY ADOPTED after motion
on this 15 tk day of Fe br•4.,arj 2025, as follows:
ATTEST: BOARD OF COUNTY COMMISSIONERS
Crystal K. Kinzel,Clerk of Courts COLLIER COUNTY, FLORIDA
&Comptroller
By: By:
At,..1%,....,„e4e-e0Amai•--
Saunders,Chairman
Attest as.toto'qtallinalitt
signature anti.
ro e as to f a legality:
Scott R. Teach
Deputy County Attorney
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