Ordinance 2022-31 ORDINANCE NO. 2022 - 31
AN ORDINANCE AMENDING COLLIER COUNTY ORDINANCE NO.
2003-35, AS AMENDED, ALSO CITED AS 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;
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, at the time that the levy was extended through Ordinance No. 2003-35, a
re-determination of the method of distribution was made as provided in Section 336.025(4)(a),
Florida Statutes, based on the historical transportation expenditures of the County and eligible
municipalities, and the method of distribution was re-determined most recently, as required by
law, and memorialized in Collier County Resolution Number 2013-63; 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$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 Six Cent Local
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 network
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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 Cents Additional 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.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: AMENDING ORDINANCE NO. 2003-35, AS AMENDED
Ordinance No. 2003-35, as amended, also cited as 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 20251 . 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
fuel sold in Collier County shall be reimposed and levied effective January 1, 2026, so there is
no "gap" or "lapse" in the collection of the tax from its current expiration date, through and
including terminating December 31, 2-025 2055. The extension of the six cents local option fuel
tax as provided herein shall be considered a reimposition of such tax commencing from the
January 1, 2026, effective date hereof through and including December 31, 242-5 2055.
(d) Effective date of reimposition and extension of local option fuel tax and duration.
The six cents local option fuel tax currently scheduled to expire on December 31, 2025, shall be
extended reimposed effective January 1, 2004 2026 to expire on December 31, 2025 and such
reimposition shall continue thereafter through and including December 31, 2055.
(e) 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
previously 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
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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 revenues from the six cents local option fuel tax shall be used for "transportation
expenditures" as provided in F.S. § 336.025.
* * *
SECTION TWO: 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 THREE: 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.
SECTION FOUR: 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, this 12th day of July, 2022.
ATTEST:
Crystal K. Kinzel, Clerk of Courts BOARD OF COUNTY COMMISSIONERS
& Comptroller COLLIER COUNTY, FLORIDA
By: ( e). 11/ ,t_
lc�`ut le ' Wil m L. McDaniel, Jr., Chairman
Attes4,
A * dorrri legal it
This ordinan fled with the
Se ry of�e's Office the
id 'Roy o'
Scott R. Teach, Deputy County Attorney and o, Nigernen pt
fifi ,g re i �d thi YL {i/cloy
of
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FLORIDA DEPARTMENT Of STATE
RON DESANTIS CORD BYRD
Governor Secretary of State
July 18, 2022
Martha S. Vergara, BMR& VAB Senior Deputy Clerk
Office of the Clerk of the Circuit Court
& Comptroller of Collier County
3329 Tamiami Trail E, Suite #401
Naples, Florida 34112
Dear Martha Vergara:
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
electronic copy of Collier County Ordinance No. 2022-31, which was filed in this office on July 18, 2022.
Sincerely,
Anya Owens
Program Administrator
ACO/wlh
R. A. Gray Building • 500 South Bronough Street • Tallahassee, Florida 32399-0250
Telephone: (850) 245-6270