§ 126-28. Same—Additional five-cent levy.

(a)

Title and citation. This section shall be known and may be cited as the "Collier County Additional Five Cents Local Option Fuel Tax Ordinance".

(b)

Findings and purpose. It has been determined by at least a four-fifths vote of the board of county commissioners that the levy and its extension of the additional $0.05 local option fuel tax on every gallon of motor fuel sold in the County and taxed under the provisions of F.S. ch. 206, pt. I (F.S. § 206.01 et seq.) is necessary for transportation expenditures needed to meet the requirements of the capital improvements element of the County's adopted comprehensive plan. The levy and its extension of the additional $0.05 local option fuel tax is determined to be necessary to promote the public health, safety and welfare of the citizens of and visitors to the County. This tax is in addition to the local option fuel taxes levied pursuant to Section 126-27 of the Collier County Code of Laws and Ordinances.

(c)

Levy of tax. There is hereby established, levied, imposed and extended, as referenced herein, the additional $0.05 local option fuel tax, in the amount of $0.05 per gallon, upon every gallon of motor fuel sold in the County and taxed under the provisions of F.S. ch. 206, pt. I (F.S. § 206.01 et seq.) as provided in F.S. § 336.025.

(d)

Effective date; duration. The additional $0.05 local option fuel tax was initially imposed effective January 1, 1994, for a period of ten years and such imposition shall be extended through and including December 31, 2025. Upon expiration, any extension of the additional local option fuel tax may be imposed as provided by law. The extension of the $0.05 local option fuel tax as provided herein shall be considered a reimposition of such tax from the date hereof through and including December 31, 2025. A redetermination of the method of distribution has been made as provided in F.S. § 336.025 or as otherwise provided by law.

(e)

Collection and distribution; use. The additional $0.05 local option fuel tax shall be collected in the same manner as all other fuel taxes pursuant to F.S. ch. 206. The distribution of the additional $0.05 local option fuel tax shall be pursuant to F.S. § 336.025(4). The proportions shall be recalculated every ten years based upon the transportation expenditures of the immediately preceding five years or as otherwise mandated by law. If an interlocal agreement is not executed pursuant to F.S. § 336.025, the proceeds of the tax shall be distributed among the County and eligible municipalities based on the transportation expenditures of each for the five fiscal years immediately preceding the year in which extension of the tax is authorized, as a proportion of the total of such expenditures for the County and all municipalities within the County, pursuant to the provisions of F.S. § 336.025.

(1)

The revenues from the additional $0.05 local option fuel tax shall be used for "transportation expenditures" as defined in F.S. § 336.025(7), needed to meet the requirements of the capital improvements element of the comprehensive plan, including new roads, the reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads when undertaken in part to relieve or mitigate existing or potential adverse environmental impacts and other uses as provided by and defined in F.S. § 336.025, as amended from time to time or as permitted by law.

(Ord. No. 93-48, §§ 1—5; Ord. No. 01-28, 5-8-01; Ord. No. 03-36, 6-24-03)