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The county currently utilizes the loci ption gas tax. -and levies <br />the maximum of six -cent per gallon. The revenue collected from the <br />six -cent tax is approximately $1.9 million per year. <br />Constitutional Gas Tax is defined as an excise or license tax of <br />two cents per gallon imposed upon the first sale or first removal <br />from storage (after importation into Florida) of motor fuel. <br />Revenues from this levy become state funds at the time of <br />collection by the refiner, importer or wholesaler. <br />Generally, the constitutional gas tax is distributed to the <br />counties based on a consumption factor (determined by the state) <br />times the total number of gallons statewide upon which a tax was <br />paid on retail sales. The distribution determination must adhere <br />to the revised state constitution of 1968. <br />Once the distribution is determined, the State Board of <br />Administration uses 80% of the proceeds to meet the debt service on <br />county bond issues to which it was pledged. When the service <br />portion is met.. the remainder is sent to the county. tThe 20% <br />portion is dsent directly to the Board of County Commissioners <br />unless it is felt that additional funds are needed to meet the debt <br />service requirement. In fiscal year 1991-92, the county received <br />approximately $9197698 per -peer 1.1 million of Constitutional Gas <br />Tax revenues. <br />County Gas Tax is similar in form to the Constitutional Gas Tax. <br />This is an additional one cent tax levied on the first sale or <br />first removal from storage, after importation into the state, of <br />motor fuel. <br />The tax proceeds are remitted to the Department of Revenue, which <br />distributes the monies based on factors similar to those used for <br />the constitutional gas tax. A "consumption factor" determined by <br />law is multiplied by the number of gallons of fuel statewide upon <br />which tax was paid on retail sales. With this tax, however, an <br />additional factor considered is a ratio based on the certified <br />assessment of the level of county gas tax distributed to the local <br />government to the statewide distribution. <br />Counties are required to use the county gas tax solely for such <br />projects as acquisition of right-of-way; construction, operation <br />and maintenance of transportation facilities, roads and bridges; <br />reduction of bonded indebtedness of the county or its road and <br />bridge special district, and other transportation purposes. The <br />county currently in fiscal year 1991-92 received revenue from the <br />