Ordinance 83-26 ORDINANCE NO. 83- 26
ORDINANCE PURSUANT TO SECTION 336.025,
FLORIDA STATUTES, PROVIDING FOR THE
IMPOSITION OF THE TWO CENT LOCAL OPTION
GAS TAX UPON EVERY GALLON OF MOTOR FUEL
AND SPECIAL FUEL SOLD IN COLLIER COUNTY
AND TAXED UNDER THE PROVISIONS OF CHAPTER
206, FLORIDA STATUTES~ PROVIDING THAT
SAID TAX SHALL BE EFFECTIVE SEPTEMBER 1,
1983, FOR A PERIOD NOT TO EXCEED FIVE
YEARS; PROVIDING FOR COLLECTION AND DIS-
TRIBUTION OF THE TAX AND PROVIDING FOR
USE OF REVENUES; PROVIDING SEVERABILITY
AND EFFECTIVE DATE.
WHEREAS, the Florida Legislature, in special session in 1983,
enacted Section 336.025, Florida Statutes, providing for the levy
of local option gas tax on motor fuel and special fuel; and
WHEREAS, Section 336.025 provides for the levy of up to four
cents local option gas tax upon every gallon of motor fuel and
special fuel sold in Collier County, Florida and taxed under the
provisions of Chapter 206, Florida Statutes~ and
WHEREAS, it is determined by the Board of County Commission-
ers of Collier County that the levy of the two cent local option
gas tax upon every gallon of motor fuel and special fuel sold in
Collier County is necessary to fund construction of transportation
facilities, and repair and maintenance of transportation facili-
ties, all of which are necessary to promote the public health,
safety, and welfare of the citizens of and visitors to Collier
County, Florida;
NOW THEREFORE BE IT ORDAINED BY THE BOARD OF COU~Y~., CO~IS~
SIONERS OF COLLIER COUNTY, FLORIDA that:
SECTION 1: Legislative Intent
It has been determined by the Board of County Comm.i~sionL~rs
of Collier County, Florida that the levy of the two c~ht l~al
option gas tax on every gallon of motor fuel and special fuel sold
in Collier and taxed under the provisions of Chapter 206, Florida
Statutes, is necessary to fund major transportation facilities and
improvements and to repair and maintain existing transportation
facilities. The levy of the two cent local option gas tax is
determined to be necessary to promote the public health, safety,
0 .7 158
and welfare of the citizens of and visitors to Collier County,
Florida.
SECTION 2: Levy of the Local Option Gas Tax
There is hereby imposed a two cent local option gas tax upon
every gallon of motor fuel and special fuel sold in Collier County
and taxed under the provisions of Chapter 206, Florida Statutes,
as provided in Section 336.025, Florida Statutes.
SECTION 3: Effective Date of Local Option Gas Tax
The two cent local option gas tax shall be imposed effective
September 1, 1983, for a period not to exceed five years. Upon
expiration, the local option gas tax may be reimposed provided
that a redetermination of the method of distribution shall be made
as provided in Section 336.025, Florida Statutes.
SECTION 4: Collection and Distribution of Local Option Gas Tax;
Use of Local Option Gas Tax Revenue
The two cent local option gas tax shall be collected in the
same manner as all other gas taxes pursuant to Chapter 206,
Florida Statutes. The distribution of the local option gas tax
shall be pursuant to interlocal agreement with one or more of the
municipalities located within Collier County representing a
majority of the incorporated area population within Collier County
which interlocal agreement shall provide a distribution formula
for dividing the proceeds from the tax among Collier County and
all eligible municipalities within Collier County. If an interlo-
cal agreement is not executed pursuant to Section 336.025, Florida
Statutes, prior to July 15, 1983 Collier County shall adopt a
resolution of intent to levy the tax allowed pursuant to Section
336.025, Florida Statutes. In such event the proceeds of the tax
shall be distributed among Collier County and eligible municipal-
ities based on the transportation expenditures of each for the
five fiscal years preceding the year in which the tax is author-
ized, as a proportion of the total of such expenditures for
Collier County and all municipalities within Collier County,
pursuant to the provisions of Section 336.025, Florida Statutes.
159
The revenues from the two cent local option gas tax shall be
used for "transportation expenditures" as provided in Section
336.025, Florida Statutes.
SECTION 5: Severabilitv and Effective Date
In the event this Ordinance conflicts with any other ordi-
nance of Collier County or other applicable law, the more restric-
tive shall apply. If any phrase or portion of this Ordinance is
held invalid or unconstitutional by any court of competent Juris-
diction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the
validity of the remaining portion.
This Ordinance shall become effective upon receipt of notice
from the Secretary of State that this Ordinance has been filed
with the Secretary of State.
PASSED AND DULY ADOPTED by the Board of County Commissioners of
Collier County, Florida this 31st day of May, 1983.
;%~EST: '4"
WILLIAM J..REAGAN, Clerk
: DePU~ Cl~rk /
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
~R¥-FP~NCES KRUSE, ~.,h~irman
Approved as to form and
Bfirt 4. Saunders
Collier County Attorney'
STATE OF FLORIDA )
COL~TY OF COLLIER )
I, WILLIAM J. REAGAN, Clerk of Courts in and for the Twentieth
Judicial Circuit, Collier County, Florida, do hereby certify that
the foregoing is a true original of:
ORDINANCE NO. 83-26
which was adopted by the Board of County Commissioners during Regular
Session the 31st day of May, 1983.
WITNESS my hand and the official seal of the Board of County
Commissioners of Collier County, Florida, th~3~.t day of May 1983
. WILLIAM ~ '.'I~.,AG~[', '. ,'
This ordinance filed with the Secretary ....... $~'~:1 -. "~;,'-f. -
u~er~ o~ u~r.~s*.'an~
of State's Office the 8th day of June, Ex.offi~.~i:~o Boar~.o~..
1983 and acknowledgement of that filing C~unty,.~6mm~ssioners !~
received this 10th day of June, 1983, _ ~_/cm%, ~... ~ * ..
..... -Lo~l s~7,~h os.Qnis'~e~u fy Clerk