§ 40-97. Fifth- and sixth-cent local option gas tax.

(a)

There is hereby imposed an additional two-cent local option gas tax, known as the fifth- and sixth-cent local option gas tax, upon every gallon of motor fuel and diesel fuel sold in the county and taxed under the provisions of F.S. ch. 206.

(b)

The tax currently in effect covers the period from September 1, 1988 to August 31, 2017. This tax is hereby extended through December 31, 2044.

(c)

Pursuant to the interlocal agreement entered into between the county and municipalities within the county representing a majority of the incorporated area population within the county, the proceeds of the tax hereby imposed shall be divided and distributed by the state department of revenue to the county and eligible municipalities as set forth in section 40-96(c).

(d)

If, during the term of the imposition of this tax, the county or any of the municipalities 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 by the department of revenue to eligible governments within the county in proportion to other monies distributed pursuant to this section.

(Code 1988, § 13-2; Ord. No. 88-4, §§ 2—7; Ord. No. 2015-9, § 1, 5-12-2015 ; Ord. No. 2015-9A, § 1, 8-11-2015 )

State law reference

Authority for above tax, F.S. § 336.025.