Ordinance 2025-19 ORDINANCE NO.2025- 1 9
AN ORDINANCE AMENDING 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;
REPEALING ORDINANCE NO. 2022-31; PROVIDING FOR CONFLICT
AND SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF
LAWS AND ORDINANCES; AND,PROVIDING AN EFFECTIVE DATE.
WHEREAS, Section 336.025(1)(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, on July 12, 2022, Collier County adopted Ordinance No. 2022-31
amending Ordinance No. 2003-35 providing for the extension and reimposition of the Six 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. 2022-31, the
Board of County Commissioners desires to repeal in its entirety Ordinance No. 2022-31 and
provide for the extension and reimposition of the Six Cent Local Option Fuel Tax via the instant
Ordinance; and
WHEREAS, Section 336.025(1)(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$300
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
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
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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 the
reimposition of the levy of Six Cent 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; and
WHEREAS, Section 336.025(1)(a), Florida Statutes, provides that a redetermination of
the method of distribution of the Six Cent Local Option Fuel Tax be made upon extension of
such tax; and
WHEREAS, it is the intent of the Board of County Commissioners that upon the
extension and reimposition of the Six Cent Local Option Fuel Tax provided for herein, the Six
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 126-27(C-E) OF THE COLLIER COUNTY
CODE OF LAWS AND ORDINANCES.
Section 126-27(c-e.) of the Collier County Code of Laws and Ordinances, is hereby
amended to read as follows:
* * *
(c) Extension/reimposition 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(1)(a), up to and including the year 2025. 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
no "gap" or "lapse" in the colleetion of the tax from its current expiration date, through and
including December 31, 2055. The six cents local option fuel tax as provided heroin shall be
considered a reimposition of such tax commencing from the January 1, 2026, effective date
through and including December 31, 2055. Upon the expiration of the levy set to expire on
December 31, 2025, the six cents local option fuel tax upon every gallon of motor fuel and diesel
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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.
(d) Effective date of reimposition and extension of local option fuel tax and duration.
The six cents local option fuel tax currently scheduled te-expire en-Deeemoer 31,202`,=s alp l
including December 31, 2055.
(e) (d) Collection and distribution of local option fuel 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
previensly-been made and approved by the Board of County 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
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 aforementioned method of distribution shall apply to
the re-levy and reimposition of the six cents local option fuel tax to take effect on January 1,
2026.
(e) 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: REPEALER
Collier County Ordinance No. 2022-31 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.
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.
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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 majority vote on this ZS day of 2025.
ATTEST:
Crystal K. Kinzpl,acl-erk of Courts BOARD OF COUNTY COMMISSIONERS
& Comp Ver .•.• COLLIER COUNTY, FLORIDA
{
By - By: - u€0,1
y,, erk,• , . Burt L. Saunders, Chairman
Attest baltoiStioir fan's
signature only
Appro e s to form and legality:
Ilia —
4 I
PIA' Scott ' Teas
Depu
I Cou , Attorney
I y
This ordinance filed with the
Secretary of State's Office the
uP day of with , _i Q
and acknowledgemen f that
film. received this day
of�,
By Duty Ctelc
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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. 2025-19, 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