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RECORDED IN THE PUBLIC RECORDS OF
RYAN L. BUTLER, CLERK OF COURT
INDIAN RIVER COUNTY FL
BK: 3865 PG: 859 Page 1 of 3 6/3/2026 3:56 PM
INTERLOCAL AGREEMENT FOR OPTIONAL GAS TAX DISTRIBUTION BETWEEN
INDIAN RIVER COUNTY, FLORIDA AND TOWN OF ORCHID, FLORIDA
THIS INTERLOCAL AGREEMENT, entered into this 5th day of %y 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
TOWN OF ORCHID, a municipal corporation of the State of Florida, hereinafter referred to as
TOWN, 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.
WITNESSETH:
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 TOWN is a municipality located within Indian River County, Forida
and the TOWN represents that the TOWN 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 TOWN agrees as follows:
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 during the
first year of this Agreement, after which it shall be distributed based on the formula in
paragraph 2 herein:
RECIPIENTS
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%
Pagel of 3
2. The division and distribution of local gas tax proceeds after the first year of this
agreement 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 that the COUNTY will provide
to the Florida State Department of Revenue and will take effect starting September 1
of that year. 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 31 but not collected or otherwise
available for distribution until after August 31 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
listed in 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 TOWN 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 by 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,. �_qml
By its BOARD OF COUNTY COM)& NE
• ; , moo:
LER CUUN�..
Deryl
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Attested to by Ryan L. Butler,
Clerk of the Circuit Court and Comptroller
c 0 n1M�ss/o
Deputy Clerk*=
Approved aaFda Legal SufficiencyBy:
Sus Juty County Attorney
TOWN OF ORCHID, FLORIDA
By its TOWN COUNCIL
bert J. Gibbons, Mayor
Attested to by Jane Garcia, MMC
Towh Clerk
as to Form and Legal Sufficiency:
By:
D. Johnathan ho,deback, Tow Attorney
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