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3/87(Reso)LEGAL(Vk)
RESOLUTION NO. 87-33
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS
® OF INDIAN RIVER COUNTY, FLORIDA, ADVOCATING
SPECIFIC IMPROVEMENTS IN THE COLLECTION AND
DISTRIBUTION OF LOCAL OPTION FUEL TAXES.
WHEREAS, Florida Statutes Chapter 336.025 provides
local governments with the option of levying up to six
cents of motor fuel taxes;
WHEREAS, the Indian River County Board of County
Commissioners did in fact impose the entire six cents of
local option gas tax;
WHEREAS, the Florida Legislature in CS/SB 1176 in 1985
changed the collection point for all fuel taxes from the
wholesale to the retail level, effective January, 1986,
resulting in added costs for dealer collection allowances
and added audit enforcement needs;
WHEREAS, the Department of Revenue withholds both a 6%
fee for the State General Revenue Fund and also a dealer
collection allowance which starts at 3% of collection from
fuel tax collections; and
WHEREAS, monthly distributions of fuel taxes are based
on preliminary estimates by the Department plus or minus
adjustments for differences in past distributions between
estimated and actual which have become known since the last
distribution:
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that:
1. Collection, administration, and distribution costs
and problems resulting from the shifting of the fuel tax
collection point from the wholesale to the retail level must
be alleviated by returning the collection point to the
wholesale level.
2. Local governments who have levied local option fuel
taxes must be furnished an accounting of how the amount
distributed was determined.
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~ RESOLUTION NO. 87-33 (continued)
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® 3. Costs of audit enforcement of fuel tax collections
should be borne by the State as part of their 6% fee to the
General Revenue Fund.
4. An additional copy of each retail dealer local
option fuel tax returned should be obtained from each
reporting entity and furnished to the county for monitoring
purposes.
The foregoing resolution was offered by
Commissioner Eggert who moved its adoption. The
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motion was seconded by Commissioner Wheeler and,
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upon being put to a vote, the vote was as follows:
Chairman Don C. Scurlock, Jr. Aye
Vice -Chairman Margaret C. Bowman Aye
Commissioner Richard N. Bird Aye
Commissioner Carolyn K. Eggert Aye
Commissioner Gary C. Wheeler Aye
The Chairman thereupon declared the resolution duly
passed and adopted this 24 clay of March, 1987.
BOARD OF COUNTY COMMISSIONERS
INDIAN RIVER COUNTY, FLORIDA
1lttestc By --Donn 9c r oc ,
Chairman
� "rpt/ _•-
Freda W Hi, rk-------
.....
Approved as to form
and legal sufficiency:
J i
itunac-
County Attorney
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