Title
Interlocal Agreement with Alachua County for the Additional Five (5) Cents Local Option Fuel Tax (B)
Section 336.025, Florida Statutes allow counties to impose an additional local option gas tax of one to five cents on motor fuel sold in a county, with the revenue generated by such tax to be used by county and municipal governments only for transportation expenditures authorized by law. Alachua County is considering adopting an ordinance for the implementation of this additional five cents to be effective January 1, 2008.
Explanation
On Tuesday, April 17, 2007, the Alachua County Commission approved authorization for the County Manager and County Attorney to prepare an Interlocal Agreement between Alachua County and the City of Gainesville that would provide a distribution formula for an additional five cent local option fuel tax of 52.150% to the unincorporated Alachua County and 38.635% to the City of Gainesville.
There are currently two separate interlocal agreements between Alachua County and the City of Gainesville for distribution of local option fuel tax. The first three cents are distributed based on 43.940% to Alachua County and 43.940% to City of Gainesville; the second three cents are distributed based on 60.360% to Alachua County and 33.330% to City of Gainesville; the average of these two distribution formulas is 52.1% to Alachua County and 38.6% to City of Gainesville.
Based on an average of mileage of roadway and population distribution Alachua County would receive 51.884% and the City of Gainesville 37.468%. If the formula was based on percentage of road mileage the distribution would be 62.023% to Alachua County and 25.141% to the City of Gainesville. Using just population the distribution is 41.745% Alachua County and 49.795% City of Gainesville. Using the default formula of transportation expenditures the City of Gainesville distribution is approximately 50 to 70%. Based on figures calculated in 2003 the percentage was ...
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