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r- 3/87(Reso)LEGAL(Vk) <br />MAR 2 4 1987 BOOK 67 pit -E 7 9 4. <br />RESOLUTION NO. 87-33 <br />A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS <br />OF INDIAN RIVER COUNTY, FLORIDA, ADVOCATING <br />SPECIFIC IMPROVEMENTS IN THE COLLECTION AND <br />DISTRIBUTION OF LOCAL OPTION FUEL TAXES. <br />WHEREAS, Florida Statutes Chapter 336.025 provides <br />local governments with the option of levying up to six <br />cents of motor fuel taxes; <br />WHEREAS, <br />the <br />Indian <br />River <br />County Board <br />of County <br />Commissioners <br />did <br />in fact <br />impose <br />the entire six <br />cents of <br />focal option gas tax; <br />WHEREAS, the Florida Legislature in CS/SB 1176 in 1985 <br />changed the collection point for all fuel taxes from the <br />wholesale to the retail level, effective January, 1986, <br />resulting in added costs for dealer collection allowances <br />and added audit enforcement needs; <br />WHEREAS, the Department of Revenue withholds both a 60 <br />fee for the State General Revenue Fund and also a dealer <br />collection allowance which starts at 3% of collection from <br />fuel tax collections; and <br />WHEREAS, monthly distributions of fuel taxes are based <br />on preliminary estimates by the Department plus or minus <br />adjustments for differences in past distributions between <br />estimated and actual which have become known since the last <br />distribution: <br />NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: <br />1. Collection, administration, and distribution costs <br />and problems resulting from the shifting of the fuel tax <br />collection point from the wholesale to the retail level must <br />be alleviated by returning the collection point to the <br />wholesale level. <br />2. Local governments who have levied local option fuel <br />taxes must be furnished an accounting of how the amount <br />distributed was determined. <br />1 <br />