Resolution 2022-093 RESOLUTION NO. 2022 - 93
A RESOLUTION OF THE COLLIER COUNTY BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, PROVIDING
NOTICE OF INTENT TO REIMPOSE THE ADDITIONAL FIVE-CENT
AND SIX-CENT LOCAL OPTION FUEL TAXES PURSUANT TO
FLORIDA STATUTES, SECTIONS 336.025(1)(a) AND (b), EFFECTIVE
JANUARY 1,2026 THROUGH AND INCLUDING DECEMBER 31,2055.
WHEREAS, Florida Statutes, Section 336.025(l)(a) and (b) authorized the County to
levy the additional Five-Cent and Six-Cent Local Option Fuel Taxes by ordinance adopted by the
governing body of the County; and
WHEREAS, Collier County previously adopted ordinances levying and, thereafter,
extending the additional Five-Cent and Six-Cent fuel tax (see Ordinance Nos. 2003-36 and
2003-35, respectively); and
WHEREAS, in accordance with the above-referenced ordinances the additional Five-
Cent and Six-Cent Local Option Fuel Taxes are scheduled to terminate on December 31,2025,
unless further reimposed by the Board of County Commissioners; and
WHEREAS, the additional Five-Cent and Six-Cent fuel taxes may be reimposed upon
their expiration; 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$200
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 Five-Cent and
Six-Cent Local Option Fuel Taxes 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, Collier County intends to further reimpose the levy of the additional
Five-Cent and Six-Cent Local Option Fuel Taxes according to the statutory distribution of tax
proceeds formula set forth in Florida Statute, § 336.025(4)(a), to be adopted by ordinances
approved by the governing body of the County, prior to the expiration of those fuel taxes on
December 31, 2025,without a"gap"or"lapse"in the collection of those taxes, and continuing
seamlessly with an effective date commencing on January 1, 2026, through and including
December 31, 2055.
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NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY,FLORIDA that:
1. It is the intent of this Board to reimpose the levy of the Five-Cent and Six-Cent
Local Option Fuel Taxes, upon their expiration on December 31, 2025, and continuing
seamlessly,without a"gap"or"lapse"in the collection of those taxes,pursuant to the adoption
of proposed Ordinances with effective dates commencing on January 1, 2026, through and
including December 31, 2055, or until terminated, changed, or amended by the Board of County
Commissioners; and
BE IT FURTHER RESOLVED, that:
2. The Office of the County Attorney is directed to prepare the necessary ordinances
for the reimposition of the additional Five-Cent and Six-Cent Local Option Fuel Taxes for
presentation to the Board of County Commissioners at a future regularly scheduled Board meeting
after duly noticing and advertising the proposed Ordinances.
THIS RESOLUTION PASSED AND DULY ADOPTED by the Board of
County Commissioners of Collier County,Florida, on this 24th day of May,2022.
ATTEST: ` BOARD OF CO TY COMMISSIONERS
Crystal K. Kinzel,'Clerk of Courts COLLIER CO
(.22 t.•
By:, By: •
Attest' at to Chairiiia
u Cl Willi L. McDaniel,Jr., Chairman
signature only;
App ved as o d 1 ality.
-�v
Sco R. Teach
Deputy County Attorney
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