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Comprehensive Plan Capital Improvements Element Both the Ninth Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax are taxes on the purchase of fuel. With the Ninth Cent Fuel Tax, a one cent per gallon tax on motor fuel and special fuel can be levied on fuel purchases in the county. Revenue from the Ninth Cent Fuel Tax may be shared with municipalities, but counties are not required by law to share the proceeds. Authorized uses for revenue collected from the Ninth Cent Fuel Tax include paying the costs and expenses of establishing, operating, and maintaining a transportation system and related facilities. Additional uses include funding the acquisition, construction, reconstruction, and maintenance of roads. The One to Five Cent Local Option Fuel Tax is a one to five cents tax that can be levied upon every gallon of motor fuel sold in Indian River County. Revenues from that fuel tax must be shared among all eligible jurisdictions in the county as a result of an interlocal agreement or by an historical transportation expenditures formula. Authorized uses for revenue collected from the One to Five Cent Fuel Tax include transportation expenditures needed to meet the requirements of the Capital Improvements Element of the Comprehensive Plan. A Professional Sports Franchise Facility Tax is a levy of up to 1 % on any lodging agreement for six months or less. Revenue from this tax may be used to pay the debt service on bonds issued to finance the construction, reconstruction, or renovation of a professional sports franchise facility. State Sources Revenue classified as state sources may be generated locally but collected by the state and returned to the county. Table 6.1 displays the state revenue sources applicable to Indian River County. Those sources are described in further detail below. • Local Government Half -Cent Sales Tax The Local Government Half Cent Sales Tax Program allocates 8.814% of net sales tax proceeds remitted by sales tax dealers in a county to a special account administered by the Department of Revenue; that account is the Local Government Half Cent Sales Tax Clearing Trust Fund. Those funds are then earmarked for distribution to the governing body of the county and each municipality within the county. Distribution of those monies within the county is determined by a formula that uses a weighting factor based on the population of the incorporated and unincorporated areas and multiplies this factor by 8.814% of the sales tax proceeds received by the county. In FY 2009/10, Indian River County received $6,929,000 through the half -cent sales tax. As shown in table 6. 1, that amount represented 3.21 % of all funds collected by Indian River County during the 2009/10 fiscal year. Community Development Department Indian River County Adopted November_, 2011, Ordinance 2011-_ 13