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Comprehensive Plan Transportation Element Federal fuel taxes are deposited in the Federal Highway Trust Fund and distributed by the Federal Highway Administration to each state through a system of formula grants and discretionary allocations . Federal highway funds are distributed by FDOT first for highway and bridge construction, with the remainder distributed to eight FDOT districts using a formula based on population, gas tax collections in each district, and needs assessments. • State Motor Fuel Taxes Highway fuel taxes constitute the oldest continuous source of dedicated transportation revenues in the state. These state fuel taxes can be categorized as "retained," those that are collected by the State for State use, and "shared," those that are distributed to counties and municipalities. The retained state fuel sales tax is currently 9 . 9 cents per gallon. Shared gasoline taxes include the State Constitutional Gas Tax (2 cents/gallon), the County Gas Tax ( 1 cent/gallon) , and the Municipal Gas Tax ( 1 cent/gallon) . The State Comprehensive Enhanced Transportation System (SCETS) Tax is collected and used by the State, but must be used in the district where it was generated. The SCETS is currently 4 . 6 cents per gallon. • Local Gas Tax The Florida Legislature has authorized a series of locally based gasoline taxes for use by local governments to meet their infrastructure needs. These local gas taxes include the Local Option Gas Tax and the Ninth-cent Gas Tax. • Local Option Gas Tax The State of Florida authorizes local governments to levy two separate local Option Gas Taxes . The first is a tax of I cent to 6 cents on every gallon of motor fuel and special fuel sold at the retail level . The second tax is referred to as the ELMS gas tax. This tax is a 1 to 5 cent levy upon every gallon of motor fuel sold at retail in a county. Indian River County imposes the first of the two authorized local option gas taxes. In 1986, Indian River County increased the per-gallon Local Option Gas Tax to 6 cents per gallon. The County does not currently impose any of the ELMS 1 to 5 cent second local option gas tax. • Ninth-cent Gas Tax This state fuel excise tax is also called the "Voted Gas Tax", even though the 1993 Legislature removed the requirement for a voter referendum . This tax is limited to 1 cent per gallon on highway fuels, has no time limit, and can be imposed by an extraordinary vote of the Board of County Commissioners . Indian River County does not impose this tax. • Local Option Discretionary Sales Surtax The State of Florida authorizes local governments to levy six types of Local Option Discretionary Sales Surtaxes. Of these, Indian River County imposes only the Local Community Development Department Indian River County 50