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Comprehensive Plan Transportation Element • Local Gas Tax The Florida Legislature has authorized a series of locally based gasoline taxes for use by local governments to meet their infrastructure needs. These local gas taxes include the Local Option Gas Tax and the Ninth -cent Gas Tax. o Local Option Gas Tax The State of Florida authorizes local governments to levy two separate local Option Gas Taxes. The first is a tax of 1 cent to 6 cents on every gallon of motor fuel and special fuel sold at the retail level. The second tax is referred to as the ELMS gas tax. This tax is a 1 to 5 cent levy upon every gallon of motor fuel sold at retail in a county. Indian River County imposes the first of the two authorized local option gas taxes. In 1986, Indian River County increased the per -gallon Local Option Gas Tax to 6 cents per gallon. The County does not currently impose any of the ELMS 1 to 5 cent second local option gas tax. o Ninth -cent Gas Tax This state fuel excise tax is also called the "Voted Gas Tax", even though the 1993 Legislature removed the requirement for a voter referendum to impose the tax. This tax is limited to 1 cent per gallon on highway fuels, has no time limit, and can be imposed by an extraordinary vote of the Board of County Commissioners. Indian River County does not impose this tax. • Local Option Discretionary Sales Surtax The State of Florida authorizes local governments to levy six types of Local Option Discretionary Sales Surtaxes. Of these, Indian River County imposes only the Local Government Infrastructure Surtax. Approved by County Referendum in November 2006 for a duration of 15 years, this surtax is levied at a rate of 1 percent and is applicable to all transactions subject to the state sales tax, with the exception of single transactions in excess of $5,000, which are exempt from the tax. The 2005 revenue from this surtax was approximately $12 million. Although a portion of this revenue source is dedicated to transportation, the County uses most of this revenue for other capital improvements besides transportation. In the county's current five-year capital improvements program, approximately 28% of the total revenue generated by this tax is earmarked for transportation improvements. • Transportation Impact Fees Transportation impact fees are county fees imposed on new development to cover the costs of anticipated roadway capacity improvements. Enacted in 1986, the County's traffic impact fee ordinance establishes a traffic impact fee that is based on a formula related to the projected traffic impacts of proposed developments. Originally, the county established nine (9) separate Community Development Department Indian River County 47