Title
Local Option Fuel Tax (B)
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 52.15% to the unincorporated Alachua County and 38.65% to the City of Gainesville. The balance is distributed to the remaining cities.
Explanation
Florida Statutes 336.025 (1)(b) states "In addition to other taxes allowed by law, there may be levied as provided in s. 206.41 (1)(e) a 1-cent, 2-cent, 3-cent, 4-cent, or 5-cent local option fuel tax upon every gallon of motor fuel sold in a county and taxed under the provisions of part I of chapter 206. The tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the governing body of the county or by referendum." The additional tax must be levied prior to July 1 to be effective January 1 and that an interlocal agreement must be established prior to levy of the tax. If an interlocal agreement is not adopted prior to the effective date of the tax the revenue "shall be distributed among the county government and eligible municipalities based on the transportation expenditures of each for the immediately preceding 5 fiscal years, as a proportion of the total of such expenditures for the county and all municipalities within the county."
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 52.150% to Alachua County and 38.635% to City of Gainesville.
There are various formulas tha...
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