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Comprehensive Plan Capital Improvements Element ➢ a one to five cent local option fuel tax; and ➢ a ninth cent fuel tax. Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation expenditures. Table 6.1 shows that local option fuel tax revenue represented 1.40% of all funds collected by Indian River County for FY 2017/18. Figure 6.8 shows that, since FY 2012/13 there has been an upward trend with local option fuel tax revenue for the county. The increase in local option fuel tax revenue can be attributed to an improving economy and lower fuel prices which have led to an increase in fuel consumption. All sixty-seven Florida counties levy the full $0.06 of the original local option fuel tax. Table 6.3 identifies the local fuel taxes levied in Indian River County and in other counties in the region. As shown in Table 6.3, Saint Lucie, Martin, Okeechobee, and Palm Beach counties all levy the highest allowable fuel taxes at $0.12 per gallon. Those four counties impose both the Ninth Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax. While Indian River County is eligible to levy the Ninth -Cent Fuel Tax and the One to Five Cent Local Option Fuel Tax either by extraordinary vote of the Board of County Commissioners or by voter approval in a countywide referendum, it does not currently levy either tax. At this time, fifty-three of the sixty-seven Florida counties levy the Ninth -Cent Fuel Tax, while thirty-four of the sixty-seven Florida counties impose at least a portion of the One to Five Cent Local Option Fuel Tax. Table 6.3: Local Fuel Tax Rates County One to Six Cent Local Option Fuel Tax One to Five Cent Local Option Fuel Tax ninth Cent Fuel Tax Total Local Fuel Tax Brevard $0.06 -------- -------- $0.06 Indian River $0.06 -------- -------- $0.06 Martin $0.06 $0.05 $0.01 $0.12 Okeechobee $0.06 $0.05 $0.01 $0.12 Palm Beach $0.06 $0.05 $0.01 $0.12 St. Lucie $0.06 $0.05 $0.01 $0.12 Source: The Florida Legislature's Office of Economic and Demographic Research website: November 2019. Community Development Department Indian River County Adopted December 3, 2019, Ordinance 2019-020 10