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Section 206.60, Florida Statutes, FDOR distributes the proceeds of the County Fuel Tax,
<br />less a service charge and its administrative costs, to the governing board of each county,
<br />using the same manner of allocation as prescribed for the Constitutional Fuel Tax
<br />(described below). Each county must use such proceeds solely for the purposes of
<br />acquisition of rights-of-way; construction, reconstruction, operation, maintenance, and
<br />repair of transportation facilities, roads, bridges, bicycle paths and pedestrian pathways
<br />therein; or the reduction of bonded indebtedness of such county, or of special road and
<br />bridge districts within such county, incurred for road and bridge or other transportation
<br />purposes.
<br />Constitutional Fuel Tax. Article XII, Section 9(c), of the Constitution of the State
<br />of Florida authorizes the State to levy a tax of two cents per net gallon on motor fuel. This
<br />tax, which in the Constitution is referred to as the "second gas tax," has been designated as
<br />the "constitutional fuel tax" pursuant to Section 206.41(1)(a), Florida Statutes (the
<br />"Constitutional Fuel Tax"). The Constitutional Fuel Tax is imposed on the removal of
<br />motor fuel, as defined in Section 206.41(6), Florida Statutes. The proceeds of the
<br />Constitutional Fuel Tax, which are collected by FDOR, are deposited in the "Fuel Tax
<br />Collection Trust Fund" in the State Treasury and remitted monthly to the State Board of
<br />Administration. The Constitutional Fuel Tax is allocated to the account of each of the
<br />counties in accordance with the following formula:
<br />one-fourth in the ratio of the county area to the state area; one-fourth in the
<br />ratio of the total county population to the total population of the State in accordance
<br />with the latest available federal census; and one-half in the ratio of the total
<br />Constitutional Fuel Tax collected on retail sales for use in each county to the total
<br />collected in all counties of the State during the previous Fiscal Year.
<br />The County may use the Constitutional Fuel Tax to finance the acquisition,
<br />construction and maintenance of roads. Maintenance of roads is defined to include the
<br />construction and installation of traffic signals, sidewalks, bicycle paths, and landscaping.
<br />Such funds may be used as matching funds for any federal, state or private grants
<br />specifically related to the statutorily permitted purposes.
<br />Tourist Development Tax
<br />Pursuant to Section 125.0104(3)(b), Florida Statutes, as amended, counties may
<br />levy and impose a tourist development tax within their boundaries on the exercise of the
<br />taxable privilege described in Section 125.0104(3)(a), Florida Statutes, as amended.
<br />Pursuant to the latter subsection, it is the intent of the Florida Legislature that every person
<br />who rents, leases or lets for consideration any living quarters or accommodations in any
<br />hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house,
<br />mobile home park, recreational vehicle park, condominium or timeshare resort for a term
<br />of six months or less, subject to certain exemptions described in Chapter 212, Florida
<br />Statutes, as amended, is exercising a taxable privilege.
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