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12/03/2019
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12/03/2019
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2/13/2020 12:00:12 PM
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Meetings
Meeting Type
BCC Regular Meeting
Document Type
Agenda Packet
Meeting Date
12/03/2019
Meeting Body
Board of County Commissioners
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(4) Promote and advertise tourism nationally, internationally, and in the State of Florida; <br />(5) Fund convention bureaus and other tourist information bureaus as county agencies or by <br />h h 1-1-1- f C <br />nt <br />coract wrt . t e aer o ommerce <br />or similar associations in the county; <br />(6) Finance beach park facilities, or beach, <br />channel, estuary, or lagoon improvement, <br />maintenance, renourishment, restoration, <br />and erosion control, including construction <br />of beach groins and shoreline protection, <br />enhancement, cleanup, or restoration or <br />inland lakes and rivers to which there is <br />public access as those uses relate to the <br />physical preservation of the beach, <br />shoreline, channel, estuary, lagoon, or <br />inland lake or river; <br />(7) Pledge the revenues to secure and liquidate <br />revenue bonds issued by the county, <br />subject to certain limitations. <br />Figure 6.7 shows the Tourist Development Tax revenue received by Indian River County over the last <br />six fiscal years. Since FY 2012/13, Tourist Development Tax revenue has increased73.55%. <br />➢ Local Option Fuel Tax <br />Local governments are authorized to levy up to twelve cents of local option fuel taxes in the form of <br />three separate levies. Those levies are: <br />➢ a one to six cent local option fuel tax; <br />➢ a one to five cent local option fuel tax; and <br />➢ a ninth cent fuel tax. <br />Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax <br />applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel <br />tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter <br />approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation <br />expenditures. <br />Table 6.1 shows that local option fuel tax revenue represented 1.40% of all funds collected by Indian <br />River County for FY 2017/18. Figure 6.8 shows that, since FY 2012/13 there has been an upward <br />trend with local option fuel tax revenue for the county. The increase in local option fuel tax revenue <br />168 <br />Figure 6.8: Local Option Fuel Tax <br />Revenue by FY <br />$4,500 <br />$4,000$3,830 <br />$3,508 $3,574 $3,651 <br />$3,500 <br />$3,145 $3,133 <br />$3,000 <br />$2,500 <br />$2,000 <br />$1,500 <br />$1,000 <br />$500 <br />$ <br />12/13 13/14 14/15 15/16 16/17 17/18 <br />® Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Figure 6.7 shows the Tourist Development Tax revenue received by Indian River County over the last <br />six fiscal years. Since FY 2012/13, Tourist Development Tax revenue has increased73.55%. <br />➢ Local Option Fuel Tax <br />Local governments are authorized to levy up to twelve cents of local option fuel taxes in the form of <br />three separate levies. Those levies are: <br />➢ a one to six cent local option fuel tax; <br />➢ a one to five cent local option fuel tax; and <br />➢ a ninth cent fuel tax. <br />Indian River County currently imposes the full six cents of the one to six cent fuel tax. That tax <br />applies to every net gallon of motor and diesel fuel sold within the county. The one to six cent fuel <br />tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter <br />approval in a county -wide referendum. Generally, the proceeds may be used to fund transportation <br />expenditures. <br />Table 6.1 shows that local option fuel tax revenue represented 1.40% of all funds collected by Indian <br />River County for FY 2017/18. Figure 6.8 shows that, since FY 2012/13 there has been an upward <br />trend with local option fuel tax revenue for the county. The increase in local option fuel tax revenue <br />168 <br />
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