Ordinance 2003-36ORDINANCE NO. 2003-_.2_6
AN ORDINANCE AMENDING COLLIER COUNTY
ORDINANCE NO. 93-48,AS AMENDED, ALSO CITED AS
CODE OF LAWS AND ORDINANCES SECTION 126-28,
PURSUANT TO SECTION 336.025, FLORIDA STATUTES,
PROVIDING FOR THE EXTENSION UP TO AND
INCLUDING THE YEAR 2025 OF THE FIVE CENTS OF
ADDITIONAL LOCAL OPTION FUEL TAX UPON
EVERY GALLON OF MOTOR FUEL SOLD IN COLLIER
COUNTY AND TAXED UNDER PROVISIONS OF PART l
OF CHAPTER 206, FLORIDA STATUTES; AMENDING
SECTION 126-28: (b) FINDINGS AND PURPOSE, (c) LEVY
OF TAX, (d) PROVIDING EFFECTIVE DATE OF
EXTENSION OF THE IMPOSITION OF TAX, We)(1) AND
(2) USE OF REVENUES AND PROVIDING FOR
COLLECTION AND DISTRIBUTION OF TAX;
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, Section 336.025(1)(b), Florida Statutes, Section 126-28 of the Collier
County Code of Laws and Ordinances, [Ordinance 93-48], provides for the levy of up to five
cents 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, Collier County has identified through the short-range and long-range
transportation planning process that the transportation needs far exceed the projected revenue;
and
WHEREAS, Collier County has adopted a Five Year Capital Improvement Program
for Roads to undertake needed County arterial and collector road projects; and
WHEREAS, the approved Transportation Division financing plan of action is
predicated on bonding available fuel tax revenues; and
WHEREAS, delays in undertaking specific roadway improvements outlined in the
County's Road Program will result in increased future road construction expenditures and a
decrease in the level of service on County arterial and collector roadways and increased
congestion; and
WHEREAS, it is determined by the Board of County Commissioners of Collier
County that the extension of the levy of five (5) cents of Additional Local Option Fuel Tax
Words underlined are added; words gtruck ,,,rc'--'g,, are deleted.
upon every gallon of motor fuel sold in Collier County is necessary to fund construction of
needed transportation facilities, and is 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 COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION 126-28 Same - Additional Five-Cent Levy.
(a) TITLE AND CITATION. This section shall be known and may be cited as the Collier
County Additional Five Cents Local Option Gar, Fuel Tax Ordinance.
(b) FINDINGS AND PURPOSE. It has been determined by at least a four-fifths vote of the
board of county commissioners that the levy and its extension of the additional $0.05 local
option gar, fuel tax on every gallon of motor fuel sold in the county and taxed under the
provisions of F.S. ch. 206, pt. I (F.S. § 206.01 et seq.) is necessary for transportation
expenditures needed to meet the requirements of the capital improvements element of the
county's adopted comprehensive plan. The levy and its extension of the additional $0.05 local
option gas fuel tax is determined to be necessary to promote the public health, safety and
welfare of the citizens of and visitors to the county. This tax is in addition to the local option
gas fuel taxes levied pursuant to section 126-27 of the Collier County Code of Laws and
Ordinances.
(c) LEVY OF TAX. There is hereby established, levied, imposed, and extended, as
referenced herein, the additional $0.05 local option gas fuel tax, in the amount of $0.05 per
gallon, upon every gallon of motor fuel sold in the county and taxed under the provisions of
F.S. ch. 206, pt. I (F.S. § 206.01 et seq.) as provided in F.S. § 336.025.
(d) EFFECTIVE DATE; DURATION. The additional $0.05 local option gas fuel tax was
initially imposed effective January 1, 1994, for a period of ten years and such imposition shall
be extended through and including December 31, 2025. fo" an ~a.4~.~ ~^a ~: ...... · .....
(~,m t-,~ ~ ....... ~,,,~,,,~ T ....... !, -,nnA Upon expiration, any extension of the additional
local option gas fuel tax may be imposed as provided by law. The extension of the $0.05 local
option fuel tax as provided herein shall be considered a reimposition of such tax from the date
~ hereof through and including December 31, 2025. A redetermination of the
method of distribution :,hall I~ has been made as provided in F.S. § 336.025 or as otherwise
provided by law.
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Words underlined are added; words attack thre~:gh are deleted.
(e) COLLECTION AND DISTRIBUTION; USE. The additional $0.05 local option gas fuel
tax shall be collected in the same manner as all other gas fuel taxes pursuant to F.S. ch. 206.
The distribution of the additional $0.05 local option gas fuel tax shall be pursuant to Section
336 025(4) Florida Statutes
· .... ,,v,t..~·,,. ......... ,,. .... ·
m..~:o~..~,~,~ ..... ~,k:~ ,, ...... ~. The proportions shall be recalculated every 10 years based
upon the transportation expenditures of the immediately preceding 5 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. §
(1) The revenues from the additional $0.05 local option gas fuel
tax shall be used for "transportation expenditures" as defined
in section 336.025(7), Florida Statutes, 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.
(f) 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 an independent
provision and such holding shall not affect the validity of the remaining portion.
(g) INCLUSION IN THE CODE OF LAWS AND ORDINANCES.
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Words underlined are added; words struck t~roug~ are deleted.
336.025.
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 the Ordinance may be renumbered or
relettered to accomplish such, and the word "ordinance" may be changed to "section",
"article", or any appropriates word.
(h) EFFECTIVE DATE. This Ordinance shall become effective upon receipt of notice from
the Secretary of State that thins Ordinance has been filed with the Secretary of State.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida, this a~q'~ day of~6o~ , 2003.
, ,DwIGI-~T~'~,,~ROCK, CLERK
~' ,; ... t ..'
BOARD OF COUNTY COMMISSIONERS
OF COLLIER COUNTY, FLORIDA
-.~. :~O.C---By:
· ..,, ~Dgputy: ~erk TOM HENNING, CHAIRMAN
Approved as to form
And legal sufficiency:
~J,~cqueline Hubbard Robinson
Assistant County Attorney
This ordinance filed with th,~
SecLetary of State's Office the
_.~l~day of _~_~lF.,.__, ~
and acknowledgement,~o.f that
filin~j-~ceived this ~ day
H/JackiedGas Tax/5-Cent Tax Ordinance Amendment 52203
Words underlined are added; words struck thraugh are deleted.
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STATE OF FLORIDA)
COUNTY OF COLLIER)
I, DWIGHT E. BROCK, Clerk of Courts in and for the
Twentieth Judicial Circuit, Collier County, Florida, do hereby
certify that the foregoing is a true copy of:
ORDINANCE NO. 2003-36
Which was adopted by the Board of County Commissioners on
the 24th day of June, 2003, during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 25th day
of June, 2003.
DWIGHT E. BROCK
Clerk of Courts?'snd~.erk
Ex-officio to Board .o~$~ ~ ~
County CommiS s'~°~e~'s '~-~
Deputy Ci~ -- ~1