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Comprehensive Plan Capital Improvements Element <br />All sixty-seven Florida counties levy a portion of the original local option fuel tax. Sixty-five <br />counties levy the full $0.06, while the remaining two counties levy a portion of the tax. <br />Table 6.3 shows the local fuel taxes levied in Indian River County and in other counties in the <br />region. Saint Lucie, Martin, Okeechobee, and Palm Beach counties levy the highest fuel taxes at <br />$0.12 per gallon. Those four counties impose both the Ninth Cent Fuel Tax and the One to Five Cent <br />Local Option Fuel Tax. While Indian River County is eligible to levy the Ninth -Cent Fuel Tax and <br />the One to Five Cent Local Option Fuel Tax either by extraordinary vote of the Board of County <br />Commissioners or by voter approval in a countywide referendum, it does not currently levy either <br />tax. At this time, fifty-one of the sixty-seven Florida counties levy the Ninth -Cent Fuel Tax, while <br />twenty-four of the sixty-seven Florida counties impose at least a portion of the One to Five Cent <br />Local Option Fuel Tax. <br />Table 6.3: Local Fuel Tax Rates <br />County <br />One to Six Cent <br />Local Option Fuel <br />Tax <br />One to Five Cent <br />Local Option Fuel <br />Tax <br />Ninth Cent Fuel Tax <br />Total Local Fuel Tax <br />Brevard <br />$0.06 <br />-------- <br />-------- <br />$0.06 <br />Indian River <br />$0.06 <br />-------- <br />-------- <br />$0.06 <br />Martin <br />$0.06 <br />$0.05 <br />$0.01 <br />$0.12 <br />Okeechobee <br />$0.06 <br />$0.05 <br />$0.01 <br />$0.12 <br />Palm Beach <br />$0.06 <br />$0.05 <br />$0.01 <br />$0.12 <br />St. Lucie <br />$0.06 <br />$0.05 <br />$0.01 <br />$0.12 <br />Source: Florida Legislative Committee on Intergovernmental Relations, Local Government Financial Information Handbook. October <br />2010. <br />Franchise Fee/Tax <br />Counties and municipalities may exercise their home rule authority to impose a fee upon a utility for <br />the grant of a franchise and the privilege of the utility using the local government's rights-of-way to <br />conduct the utility's business. Franchise fees are typically levied through a franchise agreement <br />negotiated between the local government and the utility provider. Indian River County receives <br />franchise revenue from electric, water, sewer, garbage, and cable television franchises. <br />Community Development Department Indian River County <br />Adopted November 2, 2010, Ordinance 2010-024 <br />10 <br />