Ordinance 2025-18 ORDINANCE NO. 2025 - 18
AN ORDINANCE AMENDING 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; REPEALING
ORDINANCE NO. 2022-30; 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(1)(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, on July 12, 2022, Collier County adopted Ordinance No. 2022-30, to
amend Ordinance No. 2003-36 and provide for the extension and reimposition of the Five Cent
Local Option Fuel Tax upon its expiration on December 31, 2025, effective January 1, 2026,
however, due to an issue regarding the timing of the adoption of Ordinance No. 2022-30, the
Board of County Commissioners desires to repeal in its entirety Ordinance No. 2022-30 and
provide for the extension and reimposition of the Five Cent Local Option Fuel Tax via the instant
Ordinance; 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$300
million to undertake needed County transportation road projects; and
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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
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 Cent 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; and
WHEREAS, it is the intent of the Board of County Commissioners that upon the
extension and reimposition of the Five Cent Local Option Fuel Tax provided for herein, the Five
Cent Local Option Fuel Tax continue to be distributed to the County and eligible municipalities
based upon the historic transportation expenditures of each, as more specifically provided in
Section 336.025(4)(a), Florida Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA,that:
SECTION ONE: AMENDING SECTION 126-28(D-E) OF THE COLLIER COUNTY
CODE OF LAWS AND ORDINANCES
Section 126-28(d-e) 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 fuel tax was initially
imposed effective January 1, 1994, for a period of ten years, re-imposed and extended on June
24, 2003, through and including December 31, 2025„ and such imposition is hereby further
reimposed following the current December 31, 2025 expiration date,effective January 1, 2026 so
there is no "gap"or"lapse" in the collection of the tax through and including December 31,2055
Upon expiration of the levy set to expire on December 31, 2025, the additional $0.05 local
option fuel tax upon every gallon of motor fuel sold in Collier County is hereby reimposed and
re-levied effective January 1, 2026, through and including December 31, 2055, so there is no
"gap" or "lapse" in the collection of the tax. Upon expiration, any extension of the additional
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local option fuel tax may be imposed as provided by law. Th sit.on of the $0.05 local
option fuel tax as provided herein shall be considered a reimposition of such tax commencing on
January 1, 2026,through and including December 31,20.55. A redetermination of the method of
provided in F.S. § 336.025 or as otherwise provided ,
(e) Collection and distribution; use. The additional $0.05 local option fuel tax shall be
collected in the same manner as all other fuel taxes pursuant to F.S. ch. 206. The distribution of
the additional $0.05 local option fuel tax shall be pursuant to F.S. § 336.025(4). The proportions
shall be recalculated every ten years based upon the transportation expenditures of the
immediately preceding five years or as otherwise mandated by law. If an interlocal agreement is
not executed pursuant to F.S. § 336.025, the proceeds of the tax shall be distributed among the
County and eligible municipalities based on the transportation expenditures of each for the five
fiscal years immediately preceding the year in which extension of the tax is authorized, as a
proportion of the total of such expenditures for the County and all municipalities within the
County, pursuant to the provisions of F.S. § 336.025. The aforementioned method of
distribution shall apply to the re-levy and reimposition of the additional $0.05 cent local option
fuel tax to take effect on January 1, 2026.
(1) The revenues from the additional $0.05 local option fuel tax shall be used for
"transportation expenditures" as defined in F.S. § 336.025(7), needed to meet the requirements of
the capital improvements element of the comprehensive plan, including new roads, the
reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads
when undertaken in part to relieve or mitigate existing or potential adverse environmental
impacts and other uses as provided by and defined in F.S. § 336.025, as amended from time to
time or as permitted by law.
* * *
SECTION TWO: REPEALER.
Collier County Ordinance No. 2022-30 is hereby repealed in its entirety and of no further
force or effect.
SECTION THREE: 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.
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SECTION FOUR: 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 FIVE: 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, by extraordinary vote (majority plus one) on this 2.5 th day of
Marti) , 2025.
ATTEST:
Crystal K..Kinzel,`Clerk of Courts BOARD OF COUNTY COMMISSIONERS
& Coma€roller. COLLIER COUNTY, FLORIDA
By: By. �Clri
Dep ty Clerc est as to Chairman's Burt L. Saunders, Chairman
✓ signature only
Ap v- firm and legality:
dal
C.o✓Scot ach
Depu 1, C i ty Attorney
This ordinance filed with the
S cretary of Stote's Office '
IO day of , -�--.._
and acknowledgement of that
fiiin.fl� d this
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of
Dpbut'C Ctm.rtt
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FLORIDA DEPARTMENT Of STATE
RON DESANTIS CORD BYRD
Governor Secretary of State
March 26, 2025
Crystal K. Kinzel
Clerk of Court
Collier County
3329 Tamiami Trail E, Suite #401
Naples, FL 34112
Dear Crystal Kinzel,
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Collier County Ordinance No. 2025-18, which was filed in this office on March 26,
2025.
Sincerely,
Alexandra Leijon
Administrative Code and Register Director
AL/dp
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270