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Distribution of these collected re les is based on several factors, including a--mwenirgh-iitg the percentage of county unincorporated population to incorporated population, the sales tax revenues remitted by the county and the county's guaranteed entitlement of proceeds by law. The Department of Revenue is required to make such distributions on a monthly basis. Counties are allowed much discretion in using these funds for public service needs. However, if a county receives more than the guaranteed entitlement, certain restrictions apply to the use of excess monies. In fiscal year 1989-98 1991-92, the county received approximately $178 1.7 million from this source of revenue. For the five seven year projection period, this revenue source is expected to generate approximately $872 12.7 million of revenue. Local Option Gas Tax The Local Option Gas Tax is a tax varying from one to six cents on every_;gallon of motor fuel and special fuel sold at retail in the county. The tax may be levied for a period not to exceed 30 years. Upon expiration, the tax can be reimposedt provided that a new determination of how funds are distributed to the county is made. The funds collected may only be utilized only by a county or municipality for transportation expenditures. Transportation expenditures are costs for programs such as street light -i ng, traffic signs, engineering and pavement marking, bridge maintenance and operation, public transportation and operations. Division of Bond Finance Department of General Services. The revenues received from the tax are pledged to secure payment of the bonds. The tax remitted to the department of revenue by retailers is placed in a Local Option Gas Tax Trust Fund. The proceeds of the tax, less any administrative changes are distributed from the fund based on each eligible governments local transportation expenditures in the past 5 years, as a proportion of the total of such expenditures for the county and all municipalities within the county. This proportion is recalculated every 10 years. To qualify for eligibility a county must meet the standards as set forth in parts II and VI of Chapter 218, some of these rules are identified under the definition for Revenue Sharing.