HomeMy WebLinkAbout2021-068Ck1a Florida Department of Revenue
i General Tax Administration
FLORIDA
5050 West Tennessee Street, Tallahassee, FL 32399
Jim Zingale
Executive Director
florid a revenue. corn
The following is the Current ordinances and September 2021 to August 2022 distribution
percentages for Indian River County:
Current Ordinance:
1. Regular Local Option Gas Tax: 6 cents effective 09/01/1996 thru 08/31/2026
September 1, 2021 — Au2ust 31, 2022
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Attest: Je" R. smith, clerk of
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Regular Local 6 cents %
Indian River County BOCC
70.105672000%
Fellsmere
3.280884000%
Indian River Shores
1.471742000%
Orchid
0.210957000%
Sebastian
14.492784000%
Vero Beach
10.437961000%
100.000000000%
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Attest: Je" R. smith, clerk of
circuit cows and Comp 01jer
ow+a clerk
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LOCAL OPTION GAS TAX
CHAPTER 209. LOCAL OPTION GAS TAX
Sec. 209.07..
Short title.
Sec. 209.02.
Levy of tax.
Sec. 209.03.
Effective date.
Sec. 209.04.
Disposition of proceeds.
Sec. 209.05.
Utilization of proceeds.
Section 209.01. Short title.
This article shall be known and may be cites as
the "Indian River County Local Option Gas Tax
Ordinance."
(Ord. No. 92-26, § 4, 7-14-92)
Section 209.02. Levy of tart.
There is hereby imposed a six cent ($0.06) local
option gas tax upon every gallon of motor fuel and
special fuel sold in Indian River County and taxed
under the provisions of F.S. Ch. 206.
(Ord. No. 92-26, § 4, 7-14-92)
Section 209.03. Effective date.
The tax imposition hereby made shall be effec-
tive from September 1, 1996 to August 31, 2026,
both inclusive.
(Ord. No. 92-26, § 4, 7-14-92; Ord. No. 96-11, § 1,
4-23-96)
Section 209.04. Disposition of proceeds.
(a) The disposition of proceeds shall be pursu-
ant to interlocal agreement with one or more of
the municipalities located therein, representing a
majority of the population of the incorporated
area within the county. Said agreement shall
provide a distribution formula for dividing the
entire proceeds of the local option gas tax among
the county government and all eligible municipal-
ities within the county. Said formula is set forth in
paragraph (b) of this section. The method of
distribution of the local option gas tax revenues
shall be reviewed and a public hearing held in
May at least every two (2) years by the parties to
the agreement.
(b) Each year, during the term of the imposi-
tion of this tax, the division and distribution of
tax proceeds under this article shall be evaluated
and recalculated based upon the following for-
mula_
The percentage of total revenue allocated to
each eligible entity equals one-third ('/3) of the
Section 209.05. Utilization of proceeds.
Proceeds of the tax imposed herein shall be
utilized only for transportation expenditures, in
accordance with the provisions and requirements
of F.S. § 336.025.
(Ord. No. 92-26, § 4, 7-14-92)
§ 209.04
entity's percentage of total equivalent lane
miles of road plus one-third (1/3) of the entity's
percentage of transportation expenditures over
the previous five (5) years plus one-third (3/3) of
the entity's total percentage of population re-
siding in the area based upon the most recent
estimate from the. Florida Bureau of Economic
and Business Research.
Each eligible entity (municipality) shall report
the above information to the Indian River County
Public. Works Director by April 30th of each year.
Should the above information not be reported to
the public works director by April 30th of each
year, the public works director shall recalculate
the distribution of proceeds based upon the pre-
vious year's information, or other reliable infor-
mation, whichever is more recent, for each non -
reporting eligible entity (municipality).
By June 15 of each year, the county shall
provide the Florida State Department of Revenue
a certified copy of the distribution proportions
established by interlocal agreement under this
section. The revised distribution of tax proceeds
shall become effective on September 1 of the same
year.
(c) If, during the term of the imposition of this
tax, the county or any of the municipalities be-
come ineligible to receive a share of the local
option gas tax for any reason, any funds other-
wise undistributed because of ineligibility shall
be distributed by the department of revenue to
eligible governments within Indian River County
in proportion to other monies distributed pursu-
ant to this section.
(d) The distribution formula established herein
shall also govern the division and distribution of
proceeds of the local option gas tax imposed
through August 31, but not collected otherwise
available for distribution until after August 31, of
the year this levy terminates.
(Ord. No. 92-26, § 4, 7-14-92; Ord. No. 96-11, § 1,
4-23-96; Ord. No. 2001-012, § 1, 3-20-01)