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The net proceeds collected from the Indian River County Six -Cent Local Option <br />Fuel Tax are distributed by the FDOR to the County and the eligible municipalities within <br />the County according to a distribution formula determined at the local level by interlocal <br />agreement between the County and the municipalities within the County's boundaries. <br />Pursuant to the Six -Cent Local Option Fuel Tax Ordinance, in the absence of an interlocal <br />agreement, distribution of the Indian River County Six -Cent Local Option Fuel Tax is <br />governed by Section 336.025(4)(a), Florida Statutes. <br />Pursuant to Section 336.025(3)(a)(1), Florida Statutes, the County and the Cities of <br />Fellsmere, Indian River Shores, Orchid, Sebastian, and Vero Beach (the "Cities") (the <br />population of which represents a majority of the population of the incorporated area within <br />the County) entered into interlocal agreements effective September 1, 1996 (the "Six -Cent <br />Local Option Fuel Tax Interlocal Agreements") establishing a distribution formula for <br />proceeds of the Indian River County Six -Cent Local Option Fuel Tax. The proceeds of the <br />Indian River County Six -Cent Local Option Fuel Tax are distributed for the Fiscal Year <br />ending September 30, 2025, as follows: [72.43% is distributed to the County, 2.85% is <br />distributed to the City of Fellsmere, 1.29% is distributed to the City of Indian River Shores, <br />0.20% is distributed to the City of Orchid, 13.93% is distributed to the City of Sebastian, <br />and 9.30% is distributed to the City of Vero Beach.] Pursuant to the Six -Cent Local Option <br />Fuel Tax Ordinance, the method of distribution of the local option gas tax revenues shall <br />be reviewed and a public hearing held in May at least every two (2) years by the parties to <br />the agreement. The levy of the Six -Cent Local Option Fuel Tax expires on August 31, <br />2026, unless extended. <br />In order to be eligible to receive a Six -Cent Local Option Fuel Tax distribution, each <br />county or municipality must comply with a variety of state mandated requirements. The <br />County has always complied with such requirements. <br />The County may use the proceeds from the Six -Cent Local Option Fuel Tax for <br />various transportation expenditures described in Section 336.025, Florida Statutes. <br />The County receives Ninth -Cent Fuel Tax proceeds from the State. The County <br />does not levy the ninth -cent fuel tax. However, The Legislature has authorized the <br />statewide equalization of local option tax rates on diesel fuel by requiring that the full 6 <br />cents of the 1 to 6 cents fuel tax as well as the 1 cent ninth -cent fuel tax be levied on diesel <br />fuel in every county even though the county government may not have imposed either tax <br />on motor fuel. Since January 1, 1994, this tax has been imposed on diesel fuel in every <br />county as the result of statewide equalization. <br />The proceeds of the Six -Cent Local Option Fuel Tax received by the County are <br />deposited into the County's transportation fund of the County's governmental funds. <br />County Fuel Tax. Section 206.41(1)(b), Florida Statutes, authorizes the State to <br />levy a tax of one cent per net gallon on motor fuel (the "County Fuel Tax"). Pursuant to <br />25 <br />