HomeMy WebLinkAbout2026-096A3120260026772
RECORDED IN THE PUBLIC RECORDS OF
RYAN L. BUTLER, CLERK OF COURT
INDIAN RIVER COUNTY FL
BK: 3865 PG: 870 Page 1 of 4 6/3/2026 3:56 PM
INTERLOCAL AGREEMENT FOR OPTIONAL GAS TAX DISTRIBUTION
INDIAN RIVER COUNTY, FLORIDA
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CITY OF SEBASTIAN
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THIS INTERLOCAL AGREEMENT, entered into this a5 day of I r lar'c k , 2026, by
and between INDIAN RIVER COUNTY, FLORIDA, a political subdivision of the state of Florida,
by and though its Board of County Commissioners, hereinafter referred to as COUNTY and the
CITY OF SEBASTIAN, a municipal corporation of the State of Florida, hereinafter referred to as
CITY, for the purpose of providing for the division and distribution of the proceeds of the local
option gas tax imposed by the COUNTY pursuant to Florida Statutes Section 336.025.
WITTNESSETH:
WHEREAS, Florida Statutes Section 336.025 grants the COUNTY the authority to levy,
in addition to other taxes allowed by law, a local option gas tax upon every gallon of motor fuel
and special fuel sold in the COUNTY and taxed under the provisions of Chapter 206, Florida
Statutes; and
WHEREAS, pursuant to said enactment, the COUNTY may establish by interlocal
agreement with one or more of the municipalities located within the COUNTY representing a
majority of the incorporated area population within the county, a distribution formula for dividing
the proceeds of the local option gas tax among the COUNTY government and all eligible
municipalities within the COUNTY; and
WHEREAS, the CITY is a municipality located within Indian River County, Forida and
the CITY represents that the CITY is eligible to receive a portion of the local gas tax as imposed
by the Indian River County Local Option Gas Tax Ordinance, and desires to jointly establish with
the COUNTY a distribution formula pursuant to Florida Statutes Section 336.025(3)(a)(1).
NOW, THEREFORE, in consideration of the mutual terms, conditions, promises,
covenants and premises hereinafter set forth pursuant to the statutory authority set forth herein, the
COUNTY and the CITY agrees as follows:
1. The proceeds of the local gas tax shall be divided among and distributed to the
COUNTY and the eligible municipalities within the COUNTY as follows:
RECIPIENT
Indian River County
City of Vero Beach
City of Fellsmere
City of Sebastian
Town of Orchid
Town of Indian River Shores
SHARE OF PROCEEDS
70.316039%
9.723878%
2.756476%
15.472814%
0.291454%
1.439338%
2. The division and distribution of tax proceeds as stated in paragraph 1 above shall be
based upon the following formula:
1/2 of the entity's percentage of total equivalent lane miles of road plus 1/2 of the entity's total
percentage of population based upon most recent estimate from the University of Florida Bureau
of Economic and Business Research (BEBR). Said formula shall be reviewed every two years with
each municipality reporting the items noted above to the Public Works Director by April 30th with
a public hearing following in May to discuss and adopt the distribution formula that the County
will provide to the Florida State Department of Revenue and will take effect starting September 1,
2028. Recalculation of the distribution shall be the only portion of the agreement subject to change
every two years at the two-year review.
3. This agreement shall take effect on September 1, 2026, and shall terminate on August
31, 2056. This agreement shall also govern the division and distribution of proceeds of the local
option gas tax imposed through August 31st but not collected or otherwise available for distribution
until after August 31 st of the year the agreement terminates.
4. If, during the term of this agreement, any party hereto becomes ineligible to receive a
share of the local option gas tax for any reason, any funds otherwise undistributed because of
ineligibility shall be distributed to eligible governments within COUNTY in proportion to other
monies distributed pursuant to paragraph 1 herein and the share shall be calculated pursuant to the
formula contained within paragraph 2 herein.
5. By execution of this agreement, neither the COUNTY nor the CITY will be deemed
to have waived any rights or remedies they may have available under the laws of the State of
Florida.
6. This agreement shall be executed in duplicate and each fully executed contract shall be
deemed an original instrument.
7. Upon adoption of an ordinance levying the local option gas tax by the COUNTY, the
COUNTY shall provide the State of Florida Department of Revenue with the distribution
proportions established by this agreement.
8. A copy of this agreement and all subsequent amendments hereto shall be recorded in
the Public Records of Indian River County, Florida, upon its execution and all parties hereto.
9. This agreement may be amended only in writing with the approval of all parties
executing this agreement.
IN WITNESS WHEREOF, the parties hereto have caused this interlocal agreement to
be executed by their duly authorized officials on the day and year first above written.
INDIAN RIVER COUNTY, FLORIDA
By its BOARD OF COUNTY COMMISSIONERS
Attested to by Ryan L. Butler,
Clerk of the Circuit Court and Comptroller
By: �A)adj0'V
•,.y�aaiM�"ss�o.
.
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Chairman
.
•••'•A��ER
COUNT•
Attested to by Ryan L. Butler,
Clerk of the Circuit Court and Comptroller
By: �A)adj0'V
Deputy Clerk
Approved as to Form Legal Sufficiency
By: ✓
Su Pr do County Attorney
City of Sebastian
Fred Jones, Mayor
AttestJ44
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Approv gal form and sufficiency:
James Cokes, City Attorney