Ordinance 84-45 O~D~NANCE PURSUANT TO SECTION 336.025,
FLORIDA STATUTES, PROVIDING FOR THE
L~OSITION OF THE FOUR CENT LOCAL OFTION
CAS TAX UPON EVERY CALLON OF HOTOR FUEL
AND SPECIAL FUEL SOLD IN COLLIER COUNTY
A~D TAXED UNDER T~E PROVISIONS OF CIIAPTER
205, FLORIDA STATUTESJ PROVIDING THAT
SAID TAX SHALL BE EFFECTIVE SEPTEMBER 1,
198&, FOR A PEItIOD NOT TO EXCEED FIVE
TEA~S~ FROVIDINO FOR COLLECTION AND DIS-
IqtIBUTION OF THE TAX AND PROVIDING FOR
USE OF REVENUES~ REFEALI~O O~DINANCR 83-26~
PROVIDING SEVERABILITY~ PROVIDING FOR ~R-
CENCT ~NACTHENT AND EFFECTIVE DATE.
~I{EREAS, the Florida Le$iale. cura, in special session in 1983.
enacted Section 335.025. Florida Statutes, providing for the levy e~ a
local option Baa tax on motor fuel end special fuel~ and
I~EItEAS, Section 336.025 provides for the levy of up to four cents
local option sea tax upon every ~allon of motor fuel end apacial fuel
sold in ~9~l~er County, Florida, and taxed under the provisions of
Chapter 205, Florida Statutea~ and
~EREAS, Collier County has adopted a Five-Year Secondary Road
Frosram to undertake needed County arterial road projects; and
~EREAS, preparation of Fiscal Year 1984-198~ budsata confir~
insufficient sas tax revenues to continua current and planne~road
improvamenta~ and .
{4'}{EREAS,
contractual road cons~ruction oblisationa per County Reaol~ion N~ [---~
83-31 to undertake end to complete specific roadway improvementa~ich
requires Sas tax revenues in amounts steerer than sas tax revenues
currently available~ and
I~EREAS, delays in undertakin$ specific roadway improvements
outlined in the Secondary Road ~ro~ram will result in increased road
construction expenditures end result in a decrease in the level of road
eervica on County arterial roadwayal and
WIIEREA$, It ie determined by the Board of County Commissioners of
Collier County that the levy of th~ four cent local option sas tax upon
every ~alZon of ~otor fuel and special fuel sold in Collier County il
necessary to fund conatructiou of transportation facilttiee, end repair
and maintenance of transportation facilitiee, all of which are aeceaaary
to pronote the public health, safety, and welfare of the citieens of and
visitors to Collier County, Florida.
~01~, TR~REFOR2, B~ IT ORDAINED B~ TH~ BOA3D O~ C~ C~ISSION~
O~ COLLI~ C~, ~RIDA
I~ has been ds~s~insd b~ a~ leas~ a four-fif~hl (I/~) vo~e of
Board o~ County C~issionsrs of Collier County, Florida ~ha~
of the four csn~ locll option las ~ax on every ~allon oF motor fuel and
sp~cill fu~l sold in Collier end ~axed under ~he provisions of Chapter
206, Florida 5~a~u~es, is necessary ~o fund major ~ranspor~a~ion
factli~i~s Ind improvemen~s and ~o repair and maintain ~xis~in
~ranspor~a~ion facilities. ~ le~ of ~he four can~ local op~lo~
~ax is de~e~ined ~o be necessary ~o promote ~he public heal,h, safa~y,
and welfare of ~he ci~i=ens of s~g visl~or. ~o Collier County, Florida.
SE~IO~ 2= FeyI of ~he Local ~ion Cas Tax
~ere la hereby imposed a four cant local option 8as tax upon eve~
~allon of motor fuel and special fuel sold in Collier County and taxed
under the provisio~s of Chapter 206, Florida Statutes, as provided
S~c~ion 336.025, Florida
SECTIO~ 1~ Effec~ive Da~e of tocal~cion Cas Tax
~e four cent local option sas tax shall be imposed effec:ive
September 1, 198~, for a period hoc ~o exceed five years. Upon
expiration, the local option sas tax may be retmposed provided that a
redetemination of the me~hod of distribu~ion shall be made as provided
in ~sc~lon 336.025, Florida Statutes.
tECTIO~~~ Collection and 9istribvtio. of Local ~tion Cas Tax
~tio. Cas Tax Revenue
The four cent local option gas tax shall be collected in the same
~nner as all o~her gas ~axes pursuant to Chapter 206, Florida
f:atu~es. ~ distribu:ion of ~he local option gas tax shall ba
pursuant to i.~.rlocal a$reement with one or more of the m~nicipalities
located within Collier County representini a ~Jorit2 of the
incorporated area population ~i:hi. Collier County, which in~erlocal
· lre~ent shill provide a distribution fo~ll for dividini the proceeds
fr~ ~he tax ~ng Collier County ~nd all eligible ~ntctpalicies
Collier ~ntl. Ii an in~rlocal asr~e~en~ is no~ executed pursuant to
of the tax shall be distributed among Collier County an~ eligible
municipalities based on the transportation expenditures of each for the
five fiscal years preceding the year in which the csx is authorized, as
a proportion of the total of such expenditures for Collier County and
all amnicipalitiss within Collier County, pursuant to the provisions of
Section 336,025, Florida Statutes.
The revenues from the four cent local option gas tax shall be used
for 'transportation expenditures" as provided in Section 336.02~,
Florida Statutes.
SECTION 5:
Ordinance No. 83-26 is hereby repealed, effective as of September
1,
SECTION 6~ $everability
In the event chis Ordinance conflicts with any other ordinance of
Collier Counc~ 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 hOC affect the validity of cbs remainin8 portion.
SECTION 7: F~erzency Enactment and Effective DaCe
This Board does hereby declare chac an emergency exists and chac
immediacs enacCn..nC of this Ordinance is necessary, and by no less ~han
four-filths (4/Sobs) vote of the membership of ~he Board does hereby
waive notice of inCen~ ~o consider this Ordinance.
A cer~i[ied copy of Chis Ordinance, as enacted, shall be filed by
the Clerk of the Board with the Department of SCats of the $ca~e of
Florida, as soon after enactment as is practicable by deposicin$ the
same with the postal authorities of ~he government of the United States
for special delivery by certified mail, postage prepaid, to ~he Florida
Department of State.
This Ordinance shall become effective upon becomin$ law.
County, Florida ~his [2~h day of June, 198&.
BOARD OF COUNTY COI~ISSIONERS
COLLIER COUNTY, FLORIDA
DAVID C. BROWN, ~£~n ~
c~r~ OF O~L~ )
I, WnT~ J. U3f2N, Clerk of Courts in md f~r the Twentieth
Judicial Circuit, ~lli~ ~, ~, ~ h~e~ ce~t~ ~t the
f~ego~ is a ~ o~1 of:
~~ ~. ~-45
~ ~s a~t~ by ~ ~ of ~ ~m~ssi~s ~ ~rg~
~~ ~ ~ Sessi~ ~e 12~ ~y of J~e, 19~.
~S ~ b~d ~d ~e offic~l s~l of ~e ~d of ~
~,~si~s of ~llier ~, FI~, this 15th ~y of J~e, 1984.
This ordlm~flce, flied with t~e
Secretary of ~tote's Office
and ocknow~dgement of that
fllipi~ received this ~ day
of
WILLIAM J. REAGAN
Clerk of Courts and Clerk