Agenda 03/25/2025 Item #17F (Ordinance - Providing for the reimposition of the Ninth-Cent Fuel Tax, effective January 1, 2026, and continuing through December 31, 2055)3/25/2025
Item # 17.F
ID# 2025-818
Executive Summary
Recommendation that the Board adopt an Ordinance amending Collier County Ordinance No. 2003-34, repealing and
replacing Amending Ordinance No. 2022-32, providing for the reimposition of the Ninth-Cent 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 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 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.
On July 12, 2022, the Board adopted Ordinance 2022-32 amending Ordinance No. 2003-34 providing for reimposition
of the Ninth-Cent Fuel Tax upon its expiration on December 31, 2025, effective January 1, 2026, up to and including
December 31, 2055.
After review by the Florida Department of Revenue, it determined Ordinance No. 2022-32 was invalid due to
inconsistent timing with Florida Statute provisions under 336.021(5), which provides “All impositions and rate changes
of the tax shall be levied before October 1 to be effective January 1 of the following year.” To remediate that
technicality, it is necessary to adopt a new ordinance in 2025 to meet the timing provision outlined in the Statute and
ensure continued collections of the Ninth-Cent Fuel Tax.
On February 25, 2025, the Board adopted Resolution 2025-44, providing notice of intent to extend the Ninth-Cent Fuel
Tax and instructing staff to advertise the appropriate ordinance.
The current Transportation five-year Capital Improvement Element (“CIE”) has a projected shortfall in excess of $300
million. Reimposing the Ninth Cent Fuel Tax upon its expiration on December 31, 2025, provides financing flexibility
and positions the County to capitalize on fixed interest rates; greater coverage ratios; and an extended repayment horizon
which 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 Everglades Boulevard (Vanderbilt Beach Road to
Oil Well).
Section 336.021, Florida Statutes, provides that extensions and reimpositions for levying the Ninth-Cent Fuel Tax may
only be extended by a super-majority 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 Fuel Tax upon its termination
on December 31, 2025, effective January 1, 2026, and continuing through December 31, 2055.
This item is consistent with the Collier County strategic plan objective to design and maintain an effective transportation
system to reduce traffic congestion and improve the mobility of our residents and visitors.
FISCAL IMPACT: Revenues generated from the Ninth-Cent Fuel Tax total approximately $1.9 million annually. The
reimposition of the Ninth-Cent 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 (3083).
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3/25/2025
Item # 17.F
ID# 2025-818
GROWTH MANAGEMENT IMPACT: The additional Ninth-Cent 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 a super majority vote for
Board approval.—SRT
RECOMMENDATIONS: That the Board approve and adopt an Ordinance amending Collier County Ordinance No.
2003-34, repealing and replacing Amending Ordinance No. 2022-32, providing for the reimposition of the Ninth-Cent
Fuel Tax upon its termination on December 31, 2025, effective January 1, 2026, and continuing through December 31,
2055.
PREPARED BY: Christopher Johnson, Director, Corporate Financial and Management Services
ATTACHMENTS:
1. Ninth Cent Fuel Tax Ordinance 02.13.25 srt
2. legal ad - agenda ID 25-818 - 9 cent fuel tax ordinance 3-25-25 BCC
3. Business Impact Estimate - 9 Cent Fuel Tax - agenda ID 25-818
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NOTICE OF PUBLIC HEARING
NOTICE OF INTENT TO CONSIDER AN ORDINANCE
Notice is hereby given that a public hearing will be held by the Collier County Board of County Commissioners
commencing at 9:00 a.m. on March 25, 2025, in the Board of County Commissioners meeting room, third floor, Collier
Government Center, 3299 East Tamiami Trail, Naples, FL, to consider:
AN ORDINANCE AMENDING 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; REPEALING ORDINANCE NO. 2022-32; 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.
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 limited to 3 minutes on any item. The selection of an individual
to speak on behalf of an organization or group is encouraged. If recognized by the Chairman, a spokesperson for a group
or organization may be allotted 10 minutes to speak on an item. Written materials intended to be considered by the
Board shall be submitted to the appropriate County staff a minimum of 7 days prior to the public hearing. All materials
used in presentations before the Board will become a permanent part of the record.
As part of an ongoing initiative to encourage public involvement, the public will have the opportunity to provide public
comments remotely, as well as in person, during this proceeding. Individuals who would like to participate remotely
should register through the link provided within the specific event/meeting entry on the Calendar of Events on the
County website at www.colliercountyfl.gov/our-county/visitors/calendar-of-events after the agenda is posted on the
County website. Registration should be done in advance of the public meeting or any deadline specified within the
public meeting notice. Individuals who register will receive an email in advance of the public hearing detailing how
they can participate remotely in this meeting. Remote participation is provided as a courtesy and is at the user’s risk.
The County is not responsible for technical issues. For additional information about the meeting, please call Geoffrey
Willig at 252-8369 or email to Geoffrey.Willig@colliercountyfl.gov.
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 accommodation 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, located 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
BURT L. SAUNDERS, CHAIRMAN
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Business Impact Estimate
This form should be included in the agenda packet for the item under which the proposed
ordinance is to be considered and must be posted on the County’s website by the time notice of
the proposed ordinance is published.
Published on County website by: March 5, 2025
Proposed ordinance’s Short Title:
AN ORDINANCE AMENDING 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; REPEALING ORDINANCE NO. 2022-32;
PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN
THE CODE OF LAWS AND ORDINANCES; AND PROVIDING AN EFFECTIVE DATE.
This Business Impact Estimate is provided in accordance with section 125.66(3), Florida
Statutes. If one or more boxes are checked below, this means the County is of the view
that a business impact estimate is not required by state law1 for the proposed ordinance,
but the County is, nevertheless, providing this Business Impact Estimate as a courtesy
and to avoid any procedural issues that could impact the enactment of the proposed
ordinance. This Business Impact Estimate may be revised following its initial posting.
☐ The proposed ordinance is required for compliance with Federal or State law or
regulation; ☐ The proposed ordinance relates to the issuance or refinancing of debt;
☒ The proposed ordinance relates to the adoption of budgets or budget
amendments, including revenue sources necessary to fund the budget; ☐ The proposed ordinance is required to implement a contract or an agreement,
including, but not limited to, any Federal, State, local, or private grant or other
financial assistance accepted by the county government; ☐ The proposed ordinance is an emergency ordinance; ☐ The ordinance relates to procurement; or ☐ The proposed ordinance is enacted to implement the following:
a. Development orders and development permits, as those terms are defined in
Section 163.3164, and development agreements, as authorized by the Florida
1 See Section 125.66(3)(c), Florida Statutes.
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Local Government Development Agreement Act under Sections 163-3220-
163.3243;
b. Comprehensive Plan amendments and land development regulation
amendments initiated by application by a private party other than Collier
County;
c. Sections 190.005 and 190.046, Florida Statutes, regarding community
development districts;
d. Section 553.73, Florida Statutes, relating to the Florida Building Code; or
e. Section 633.202, Florida Statutes, relating to the Florida Fire Prevention Code.
In accordance with the provisions of controlling law, even notwithstanding the fact that an
exemption noted above may apply, the County hereby publishes the following
information:
1. Summary of the proposed ordinance (must include a statement of the public purpose,
such as serving the public health, safety, morals and welfare):
The proposed Ordinance repeals and replaces Collier County Ordinance No. 2022-
32 to remediate a technicality to meet the timing provision outlined in Florida
Statute 336.021(5), “All impositions and rate changes of the tax shall be levied
before October 1, to be effective January 1 of the following year.” The proposed
Ordinance provides for the reimposition of the Ninth-Cent Fuel Tax, which will
provide funding through December 31, 2055, for debt service payments related to
future transportation-related financing and pay as you go transportation network
capital and maintenance consistent with statutory guidelines.
2. An estimate of the direct economic impact of the proposed ordinance on private, for-
profit businesses in the County, if any:
(a) An estimate of direct compliance costs that businesses may reasonably incur;
(b) Any new charge or fee imposed by the proposed ordinance or for which businesses
will be financially responsible; and
(c) An estimate of the County’s regulatory costs, including estimated revenues from any
new charges or fees to cover such costs.
The Ninth-Cent Fuel Tax produces approximately $1.9 million annually. 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 initial levy of the
Ninth-Cent Fuel Tax. The proposed Ordinance will simply reimpose and extend the
existing Ninth-Cent Fuel Tax. The County doesn’t anticipate any additional
regulatory costs in the reimposition of the Ninth-Cent Fuel Tax.
3. Good faith estimate of the number of businesses likely to be impacted by the proposed
ordinance:
There are approximately 115 retail fuel stations and approximately 19 Marine fuel
stations in Collier County. Any business utilizing fuel purchased in Collier County
would be impacted by this ordinance.
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4. Additional information the governing body deems useful (if any):
On July 12, 2022 the Board adopted Ordinance 2022-32 amending Ordinance No.
2003-34 providing for reimposition of the Ninth-Cent Fuel Tax upon its expiration
on December 31, 2025, effective January 1, 2026 up to and including December
31, 2055.
After careful review from the Florida Department of Revenue that ordinance was
been deemed unenforceable by the Department due to enactment’s inconsistent
timing with Florida Statute provisions under 336.021(5), which provides “All
impositions and rate changes of the tax shall be levied before October 1 to be
effective January 1 of the following year.” To remediate that technicality, the
County is adopting a new ordinance in 2025 to meet the timing provision outlined
in the Statute and ensure continued collections of the Ninth-Cent Local Option Fuel
Tax.
Fuel Station data was provided by the Collier County Solid & Hazardous Waste
Management Division.
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