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HomeMy WebLinkAbout06282011BUDCITY OF E a HOME OF PELICAN ISLAND CITIZENS BUDGET REVIEW ADVISORY COMMITTEE MINUTES 6:00 P.M. TUESDAY — JUNE 28, 2011 CITY HALL 1225 MAIN STREET SEBASTIAN, FLORIDA 1. Chairman Ed Herlihy called the Budget Meeting to order at 6 pm. 2. The Pledge of Allegiance was recited. 3. Roll Call Present: Dionna Farmer William Flaherty Harry Marshall Christine Vicars Ed Herlihy - Chairman Al Alvarez (alternate) Not Present: Jerry Klenck (absent - unexcused) Brad White (absent - unexcused) Staff Present- Administrative Services Director, Debra Krueger Finance Director, Ken Killgore Records Program Manager, Donna Cyr 4. Approval of Minutes: A. Meeting of June 9, 2011 MOTION by Mr. Marshall and SECOND by Ms. Vicars to approve the June 9, 2011 minutes passed on a voice vote of 6 -0. Mr. Herlihy noted that the City Manager, Al Minner was on vacation, so Mr. Herlihy would go through pieces of the power point that are pertinent to what the board would be discussing at this meeting. 5. Results of One Cent Gas Tax Presentation to City Council Mr. Herlihy passed out a handout of the notes and backup from his presentation that he gave to Council at their June 22nd meeting (see attached). Mr. Herlihy felt the conversation went well between Council on the one cent gas tax. Council asked the City Manager to place the One Cent Gas Tax on their next meeting agenda so they can discuss whether to write a letter to the County or not. There was discussion that the County is already collecting a one cent tax on diesel fuel and not sharing it with anyone. Mr. Killgore said that was correct but per State statute there was no provision for the County to give the money to anyone. Mr. Herlihy said that Council member Wright picked up on a key point that the money basically needs to be used for roads. It was noted that the City could use help with road repairs and had to cut year after year. Citizens Budget Review Advisory Board June 28, 2011 Page Two Mr. Flaherty asked what amount of revenue the City would receive. Mr. Herlihy said it would be around $110,000 and $120,000, which was about 17% of gross of $650,000 and $670,000.00. Mr. Flaherty asked if there was any indication of how the public felt about this tax increase because it would be such a small amount from the tax payers. Mr. Herlihy didn't sense that Council thought that was the problem but that the two stumbling blocks would be if the County Commissioners would do the tax increase at all and second would they share the money with the City, noting Brevard is the only county that touches Indian River that doesn't have the one cent gas tax option. Mr. Marshall asked what the percentage would be with snow birds coming in and Mr. Killgore answered that with tourist's vs. residents, with a consumption type tax, it was about 40% paid by the tourists. Board Discussion of Draft Budget Documents — FY 2011/2012 Mr. Killgore let the board know that the County Property Appraisers office sent over the DR420 form early (usually sent out July 1st) and the ad valorem revenue taxes actual number was $878,441,378.00 and the preliminary total assessed value number was $880,000,000. This is about $5,000 less in budgeted revenue. The flip side of this is the values in the CRA District also went down, so required transfers from General Fund to the CRA District will be less and offsets the difference. Mr. Herlihy said the City will have a 10.8% reduction for next year which is a 31 % reduction since 2009, and a 40% tax reduction over four years. Mr. Herlihy said that the City Manager and staff recommendation is Plan "A" and he felt we are very close to that amount, noting there were some changes from when the power point was given and when the draft budget came out. He said there is a reduction of $370,000 from Mr. Minner's power point to $91,486 in the proposed budget book, and Plan "A" will have the millage rate stay the same and all major cuts have been made, including Middle management cuts. It was determined that at some point the taxes will have to go up. He continued, in regard to collective bargaining agreements, the City Manager and Administrative Services Director have met with both unions and there is a lot on the table and they will be having some major discussions with two of the major sticking points being the Police Department retirement and the health insurance coverage. Ms. Krueger said they are going out for bid on the insurance and the numbers will be back on August 8th. Mr. Herlihy said it looks like the Garage has their hands around the fuel costs because they just renewed the contract, and hopefully the City will get the $2,000,000 in new construction which would help the Building Department budget. Ms. Krueger noted that the City has eliminated nine full time positions and they will correct the typo on the Recommended Full -Time and Part-Time Position page in the budget book. Ms. Krueger made reference to the increase in personnel costs due to the rise in health insurance costs but they are working with health insurance brokers on 2 Citizens Budget Review Advisory Board June 28, 2011 Page Three getting the medical portion down from the estimated increase of 26 %, and there is also going to be an increase showing in the operating costs because of the increase in gas and oil prices. Ms. Farmer had questions on the enterprise funds. She questioned the $5000 on line item Lesson Bonus? Mr. Killgore said he would check into this and get back to the board. She asked for explanation of the $560.00 cell phone costs at the Golf Course. It was explained that the costs were because of the plan that the City was on which is around $46.00 per month. Ms. Farmer asked for explanation on the Airport Administration cell phone, Internet and telephone costs which seemed high. It was explained that the tenants also use the high speed Internet access and it was thought the telephone service as well. Ms. Krueger said she would look into the costs. Ms. Farmer asked about the clothing allowance of the Building Department. It was explained that was part of the bargaining agreement which the City pays for the shirts for the building inspectors. She also asked about the budgeted Per Diem cost. Ms. Krueger explained that schooling to maintain state licenses was necessary and the per diem costs were for hotel, gas and food. Mr. Flaherty had a question on the Golf Course on the Total Golf Course Greens division page showing costs increase from $493,000 to $514,000 for the Groundskeeping service. It was explained that it was because of a cost of living type increase to the contract. Mr. Flaherty also asked about the MIS Department only having two people and will the City be able to protect ourselves. What if there was a disaster or if someone was on vacation and the other person became sick? He said this was just an observation he was not asking for an answer. He said that the overall general fund expenses were for the Police Department, which is about 40% of the total budget. Ms. Krueger answered his question that there are actively 36.5 sworn officers. Mr. Flaherty said he did some research and that the national average is two officers per 1000 people which would make us below average. Mr. Herlihy said that a couple of years ago the Budget Committee felt the City should be in the low 40's with the number of officers, but there will be no change to sworn officers on the street. He noted that the PD did have two members of the Command staff leave and they would not be replaced. He mentioned that based on the new numbers from national Dept. of Justice, the City is working within the national average. Mr. Marshall said everything has been said and the draft budget looks okay and thanked everyone for their hard work. Ms. Vicars asked about the Growth Management Department where she noted that there was the elimination of the Environmental Planner and Director and there was no Consultants' services budgeted. Mr. Killgore said the consultant was not needed because it was a one time expense. She also asked about the jump in expenses in the Cemetery budget noting the shift of another worker. She asked about the addition of 3 Citizens Budget Review Advisory Board June 28, 2011 Page Four maintenance costs, and Mr. Killgore explained about the contractual services which support the greenery, which was more intense than the current staff could provide. Mr. Herlihy questioned if the new City telephone system was still in the budget, that he didn't see it in Capital tab. Mr. Killgore said it was still in the budget but was moved from the general fund to DST (Discretionary Sales Tax) fund. Mr. Alvarez had no questions. Mr. Herlihy said the general fund budget is a little out of balance but it looks pretty good. There could be some tough union negotiations on the Police Department retirement and the general insurance, but the City will be keeping the tax rate the same this year. There was some discrepancy on when the next meeting will be, so the board will be emailed tomorrow with the correct date. Being no further business, Chairman Herlihy adjourned the meeting at 6:53 pm. Approved at the July 19th, 2011 Citizens Budget Review Advisory Board meeting. Ed Herlihy, Chairman 1'14- Odnnatyr, Records Pro onager Recording 4 TO: Members of Budget Committee FROM: Ed Herlihy SUBJECT: Notes from Gas Tax Presentation to Council on 6/22/11 DATE: June 24, 2011 The following are my notes from the presentation of the Gas Tax Proposal to the City Council on June 22. I am also attaching pertinent information used for that presentation. In summary, both Al Minner and I were presently surprised that the Council at least discussed the matter and seemed to want to proceed to look further into the concept. Minner is to bring it up at the next Council meeting July 13. Here are my notes: BUDCOM CHARGED WITH BRINGING BUDGET AND TAX ITEMS TO THE ATTENTION OF THE CC. TAX ITEMS ARE NOT A POPULAR DISCUSSION POINT THESE DAYS. HOWEVER, THE BUDCOM BELIEVES THAT IT IS OUR DUTY TO DISCUSS THIS ITEM WITH THE COUNCIL AT LAST MEETING, BUDCOM DISCUSSED THE LOCAL OPTION GAS TAX THIS IS MORE COMMONLY KNOWN AS THE NINTH CENT OPTION. BASICALLY, THIS TAX MONEY IS TO BE USED TO FUND "TRANSPORTATION EXPENDITURES ".. READ THAT STREET REPAIRS. WE NEED HELP IN THAT AREA IN SEBASTIAN. ROADS HAVE BEEN DISCUSSED MANY TIMES AT COUNCIL MEETINGS. 15 OF FLORIDA'S 68 COUNTIES DO NOT LEVY THIS TAX. IRC IS ONE OF THOSE 15 COUNTIES EVERY COUNTY SURROUNDING IRC, EXCEPT BREVARD, LEVY THE 1 CENT TAX. r IF IT WERE JUST THE SEBASTIAN CC THAT APPROVED THIS GAS TAX LEVY, THE PROCESS WOULD BE RATHER SIMPLE. HOWEVER, THAT IS NOT THE CASE. HERE IS A DIRECT QUOTE FROM THE 2010 LOCAL GOVNT FINANCIAL INFO HANDBOOK REGARDING THE PROCEDURES TO LEVY THIS TAX. "With regard to the ninth -cent fuel tax, the governing body of the county may provide, by joint agreement with one or more municipalities located within the county, for the authorized transportation purposes and the distribution of the tax proceeds within both the incorporated and unincorporated areas of the county.NOW HERE IS THE CATCH. However, the county is not required to share the proceeds of this tax with municipalities." IN SUMMARY, THE BUDCOM IS SUGGESTING TO THE SEBASTIAN CITY COUNCIL THAT IT CONSIDER ASKING THE COUNTY TO LEVY THIS I CENT TAX AND SHARE IT WITH SEBASTIAN. THE FUNDS WOULD BE ALLOCATED FOR ROAD REPAIR. BY THE WAY, IRC DOES LEVY 1 CENT ON DIESEL FUEL AND DOES NOT SHARE IT WITH THE MUNICIPALITIES. THE BUDCOM ASKS THE COUNCIL TO CONSIDER WRITING THE IRC COMMISSION REGARDING THIS TAX LEVY. Attachments: Office of Economic and Demographic Research Motor Fuel and Diesel Fuel Taxes (Ninth -Cent and Local Options) Sections 206.41(1)(d )-(e), 206.87(1)(b) -(c), 336.021, and 336.025, Florida Statutes Brief Overview County governments are authorized to levy up to 12 cents of local option fuel taxes in the form of three separate levies. The first is a tax of 1 cent on every net gallon of motor and diesel fuel sold within a county: Known as the ninth -cent fuel tax, this tax may be authorized by an ordinance adopted by an extraordinary vote of the governing body or voter approval in a countywide referendum. Generally, the proceeds may be used to fund transportation expenditures. The second is a tax of 1 to 6 cents on every net gallon of motor and diesel fuel sold within a county.2 This tax may be authorized by an ordinance adopted by a majority vote of the governing body or voter approval in a countywide referendum. Generally, the proceeds may be used to fund transportation expenditures. The third tax is a 1 to 5 cents levy upon every net gallon of motor fuel sold within a county.3 Diesel fuel is not subject to this tax. This additional tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the governing body or voter approval in a countywide referendum. Proceeds received from this additional tax may be used for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted local government comprehensive plan. The Legislature has authorized the statewide equalization of local option tax rates on diesel fuel by requiring that the full 6 cents of the 1 to 6 cents fuel tax as well as the 1 cent ninth-cent fuel tax be levied on diesel fuel in every county even though the county government may not have imposed either tax on motor fuel or may not be levying the tax on motor fuel at the maximum rate.° Consequently, 7 cents worth of local option tax revenue on diesel fuel are distributed to local governments, regardless of whether or not the county government is levying these two taxes on motor fuel at any rate. General Law Amendments Chapter 2010 -138, L.O.F., (CS /HB 7157) authorizes the Department of Revenue to make distributions of the ninth-cent fuel tax collected on diesel fuel that more accurately reflect the current fuel market. This change became effective on July I, 2010. 1. Section 336.021(1)(a), F.S. 2. Section 336.025(1)(a), F.S. 3. Section 336.025(1)(b), F.S. 4. See Sections 336.021(6), .025(9), F.S 2010 Local Government Financial Information Handbook 211 Office of Economic and Demographic Research Administrative Procedures The Department of Revenue (DOR) administers these taxes and has the authority to deduct its administrative costs incurred in collecting, administering, enforcing, and distributing the proceeds to the counties.5 Such administrative costs may not exceed 2 percent of collections. Additionally, several deductions from one or more of the local option fuel tax collections are statutorily authorized. These include the General Revenue Service Charge, collection allowances, and refunds. The total administrative costs shall be prorated among those counties levying the tax according to formula, which shall be revised on July 1st of each year. Two - thirds of the amount deducted shall be based on the county's proportional share of the number of dealers who are registered for purposes of ch. 212, F.S., on June 306 of the preceding state fiscal year. One -third of the amount deducted shall be based on the county's share of the total amount of tax collected during the preceding state fiscal year. The DOR has the authority to promulgate rules necessary to enforce these taxes, and these rules shall have the full force and effect of law. The ninth -cent fuel tax proceeds shall be transferred to the Ninth-Cent Fuel Tax Trust Fund. The 1 to 6 cents of optional fuel tax shall be collected and remitted in the same manner provided by ss. 206.41(1)(e) and 206.87(1)(c), F.S. The 1 to 5 cents of optional fuel tax shall be collected and remitted in the same manner provided by s 206 41(1)(e), F.S. The proceeds from these taxes shall be transferred to the Local Option Fuel Tax Trust Fund, which was created for distribution of the proceeds to the eligible local governments. Reporting Requirements All local option fuel tax impositions shall be levied before July 1S1 of each year to be effective January 15` of the following year.6 However, tax levies that were in effect on July I, 2002, and expire on August 312' of any year may be reimposed at the current authorized rate effective September la of the year of expiration. Additionally, the imposition of the 1 to 6 cents tax shall not exceed 30 years. A certified copy of the ordinance proposing the levy of the ninth -cent fuel tax pursuant to referendum shall be furnished' to the DOR by the county within 10 days after approval of such ordinance; however, the failure to furnish the certified copy will not invalidate the passage of the ordinance. Within 10 days after referendum passage, the county shall notify the DOR of the referendum's passage and the time period during which the tax will be levied. A county levying this tax pursuant to ordinance shall notify the DOR within 10 days after the governing body adopts the ordinance, and the county shall also furnish the DOR with a certified copy of the ordinance .7 5. See Sections 336.021(2)(a), .025(2)(a), P.S. 6. See Sections 336.021(5), .025(1)(a)l. and (b)1., F.S. 7. Section 336.021(4), F.S. 212 2010 Local Government Financial Information Handbook Office of Economic and Demographic Research By July 1" of each year, the county must notify the DOR of the respective tax rates for both the 1 to 6 cents and 1 to 5 cents fuel taxes and of its decision to rescind or change the rate of either tax. In addition, the county must provide the DOR with a certified copy of the interlocal agreement listing the distribution proportions established by such agreement or pursuant to the transportation expenditures methodology, if applicable.8 A decision to rescind any of these local option fuel taxes shall not take effect on any date other than December 31 s'. A county must provide a minimum of 60 days notice to the DOR of its decision to rescind a local option fuel tax levy.9 Any dispute as to the determination by the county of distribution proportions for these two taxes shall be resolved through an appeal to the Administration Commission in accordance with procedures developed by the Commission. The Administration Commission is made up of the Governor and the Cabinet and is housed within the Executive Office of the Governor. Pending final disposition of such proceedings, the tax shall be collected, and the Clerk of the Circuit Court shall hold such funds in escrow.10 Distribution of Proceeds The local option fuel taxes on motor fuel shall be distributed monthly by the DOR to the county reported by the terminal suppliers, wholesalers, and importers as the destination of the gallons distributed for retail sale or use. The taxes on diesel fuel shall be distributed monthly by the DOR to each county according to the procedure specified in law.11 With regard to the ninth -cent fuel tax, the governing body of the county may provide, by joint agreement with one or more municipalities located within the county, for the authorized transportation purposes and the distribution of the tax proceeds within both the incorporated and unincorporated areas of the county. However, the county is not required to share the proceeds of this tax with municipalities.12 A county's proceeds from the 1 to 6 cents and 1 to 5 cents fuel taxes shall be distributed by the DOR according to the distribution factors determined at the local level by interlocal agreement between the county and municipalities within the county's boundaries. If no interlocal agreement is established, then the distribution shall be based on the transportation expenditures of each local government 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. These proportions shall be recalculated every 10 years based on the transportation expenditures of the immediately preceding 5 years. 8. Section 336.025(5)(a), F.S. 9. See Sections 336.021(5), .025(5)(a), F.S. 10. Section 336.025(5)(b), F.S. U. See Sections 336.021(1)(d), .025(2)(a), F.S. 12. Section 336.021(1)(6), F.S. 2010 Local Government Financial Information Handbook 213 Office of Economic and Demographic Research This recalculation shall under no circumstances materially or adversely affect the rights of holders of bonds outstanding on July I, 1986, which are backed by proceeds of the 1 to 6 cents fuel tax. The amounts distributed to the county government and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves for principal and interest as required under the covenants of any bond resolution outstanding on the date of the recalculation. In addition, any inland county with a population greater than 500,000 as of July 1, 1996, having an interlocal agreement with one or more of the incorporated areas within the county must utilize the population estimates of local government units as of April 1st of each year for dividing the proceeds of the 1 to 6 cents fuel tax." This provision applies only to Orange County. Any newly incorporated municipality, eligible for participation in the distribution of monies under the Local Government Half -cent Sales Tax and Municipal Revenue Sharing Programs and located in a county levying the 1 to 6 cents or I to 5 cents fuel tax, is entitled to receive a distribution of the tax revenues in the first full fiscal year following incorporation.14 The distribution shall be equal to the county's per lane mile expenditure in the previous year times the number of lane miles within the municipality's jurisdiction or scope of responsibility, in which case the county's share would be reduced proportionately; or as determined by the local act incorporating the municipality. Such a distribution shall under no circumstances materially or adversely affect the rights of holders of outstanding bonds that are backed by these taxes. The amounts distributed to the county government and each municipality shall not be reduced below the amount necessary for the payment of principal and interest and reserves for principal and interest as required under the covenants of any bond resolution outstanding on the date of redistribution. Tax Rates and Current Year's Revenues A table listing the 2010 federal, state, and local fuel tax rates on both motor and diesel fuels by county is included in Appendix B. The first table immediately following this section lists the estimated motor fuel gallons sold in each county, the ninth-cent fuel tax rates on motor and diesel fuels, and estimated tax receipts for local fiscal year 2011. The second table provides local fiscal year 2011 estimated distribujions for both the 1 to 6 cents and 1 to 5 cents local option fuel taxes based on countywide tax rates and distribution percentages specified by either locally - determined interlocal agreements or statutory default formula. Additional Detail Additional information regarding each of the three individual authorizations to levy can be found in the three sections immediately following the two tables previously discussed. Other information relevant to local option fuel taxes can be found via the Internet. A primer detailing Florida's 13. Section 336.025(3)(a)3., F.S. 14. Section 336.025(4)(b), F.S. 214 2010 Local Government Financial Information Handbook Office of Economic and Demographic Research transportation tax sources is available via the Department of Transportation's website.15 Historical local option fuel tax distributions to counties compiled from DOR source data can be found can be found on the EDR's website. to Local option fuel tax receipts and distributions data by fiscal year and by month can be found via this DOR webpage.° 15. http:// www. dot.state.fl.us /fnancialplanning /revenue /primershtm 16. hap:// edrs tat e. fl.us /ContenUlocal- govemmenddata /data- a- lo- z/index.cfm 17. ht tp:// dor. myflorida .comidor /taxes/distributions.html 2010 Local Government Financial Information Handbook 215 Calculated by the Florida Department of Revenue's Office of Tax Research Ninth -Cent Fuel Tax Estimated Ga Ions and Tax by Fuel Type Revenue Estimates for the Local Fiscal Year Endin. Se.tember 30, 2011 Alachua Baker Ba Bradford Brevard Broward Calhoun Charlotte Citrus Collier Columbia Desoto Dixie Duval Escambia Franklin Gadsden Gilchrist Glades Gulf Hamilton Hardee Hend Hernando Hi•hlands Hillsborou•h Holmes Indian River Jackson Jefferson Lake Lee Leon Libe Madison Manatee Marion Martin Miami -Dade Monroe Nassau Okaloosa Okeechobee Oran •e Osceola Palm Beach Pasco 117,851,867 18,860,062 99,157,374 15,714,696 251,265,239 816,640,175 3,942,753 79,574,424 52,078,993 80,133,263 133,363,412 48,534,856 10,222,107 6,856,448 447,387,634 136,532,537 37,153,169 6,159,656 30,829,148 7,600,822 3,952,507 5,480,192 8,163,607 12,160,333 16,384,652 74,786,438 41,156,402 594,328,768 8,962,943 67,008,335 32,890,970 8,547,821 2,485,742 135,871,486 276,031,379 123,447,516 19,089,194 2,466,166 11,273,069 139,561,329 183,369,180 73,942,991 993,746,958 51,260,080 35,265,962 92,163,996 27,230,468 579,934,989 168,814,126 535,724,239 194,912,058 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 $ 1,150,823 184,169 $ 968,272 $ 153,454 $ 2,453,605 $ 7,974,491 $ 38,501 $ 777,044 $ 508,551 $ 782,501 $ 1,302,294 $ 473,943 99,819 66,953 $ 4,368,740 $ 1,333,240 $ 362,801 60,149 $ 301,047 $ 74,222 $ 38,596 53,514 $ 79,718 $ 118,746 159,996 $ 730,290 401,892 $ 5,803,620 87 523 $ 654,336 $ 321,180 83,469 24,273 $ 1,326,785 $ 2,695,446 $ 1,205,465 186,406 24,082 110,082 $ 1,362,816 $ 1,790,600 $ 722,053 $ 9,703,939 $ 500,555 $ 344,372 $ 899,981 $ 265,906 $ 5,663,065 $ 1,648,470 $ 5,231,347 $ 1,903,316 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 $ 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 $ 131,035 $ 29,452 $ 116,505 25,200 $ 326,512 $ 821,967 23,723 $ 135,994 $ 58,163 77,374 $ 123,550 $ 148,311 33,160 $ 29,210 $ 1,038,660 256,646 $ 40,266 $ 12,917 $ 237,094 9,774 $ 12,826 $ 11,339 74,425 36,797 87,819 $ 124,151 $ 114,326 $ 1,026,304 $ 35,258 170,958 $ 221,568 50,791 8,525 $ 149,867 $ 338,224 $ 134,018 44,894 $ 21,759 $ 193,296 187,376 $ 443,287 79,098 $ 1,312,744 41,506 80,662 82,347 74,254 $ 1,046,875 $ 137,562 $ 605,596 $ 240,765 2010 Local Government Financial Information Handbook Page 216 Calculated by the Florida Department of Revenue's Office of Tax Research Ninth -Cent Fuel Tax Estimated Ga Ions and Tax by Fuel Type Revenue Estimates for the Local Fiscal Year Endin• Se•tember 30, 2011 Pinellas Polk Putnam St. Johns St. Lucie Santa Rosa Sarasota Seminole Sumter Suwannee Ta for Union Volusia Wakulla Walton Washington 362,604,385 239 147,630 32 960 421 102 412 494 121,394,732 67,050,869 150,933,700 196,784,791 45,462,176 19,607,988 11,342,562 4,269,470 213,020,697 10,340,859 38,925,265 11,269,432 0.01 0.01 0.01 0.01 0.01 $ 0.01 $ 0.01 0.01 0.01 0.01 0.01 0.01 0.01 $ 3,540,832 $ 2,335,277 $ 321,859 $ 1,000,058 $ 1,185,420 $ 654,752 $ 1,473,868 $ 1,921,603 $ 443,938 $ 191,472 $ 110,760 $ 41,691 $ 2,080,147 $ 100,978 $ 380,105 $ 110,046 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 $ 349,145 $ 759,514 66,815 $ 210,249 $ 200,693 82,986 $ 162,169 169,568 $ 320,731 77,480 $ 64,399 29,628 $ 243,138 $ 21,210 $ 57,370 $ 18,260 Notes: 1) The dollar figures represent a 100 percent distribution of estimated monies. 2) As the result of statewide equalization, all counties levy the tax on diesel fuel at the $0.01 rate. 3) Dollar figures are provided for each county in the "Estimated Tax Receipts from Motor Fuel" even though all counties do not currently levy the tax on motor fuel. The estimates for non - levying counties are provided for informational purposes only. 4) The dollar figures in the "Total Estimated Tax Receipts" represent the estimated distributions to counties based on their respective tax rates on motor and diesel fuels. 5) These estimates are based on the results of the March 2010 General Revenue Estimating Conference and do not include any potential fiscal impacts of events, which occurred subsequent to that conference (e.g., the Deepwater Horizon oil still . 2010 Local Government Financial Information Handbook Page 217 Statutes & Constitution :View Statutes : Online Sunshine Page 1 of 3 Select Year: 12010 j Go' The 2010 Florida Statutes(including Special Session A) Title XXVI Chapter 336 View Entire Chapter PUBLIC TRANSPORTATION COUNTY ROAD SYSTEM 336.021 County transportation system; levy of ninth -cent fuel tax on motor fuel and diesel fuel. — (1)(a) My county in the state, by extraordinary vote of the membership of its governing body or subject to a referendum, may levy the tax imposed by ss. 206.41(1)(d) and 206.87(1)(b). County and municipal governments may use the moneys received under this paragraph only for transportation expenditures as defined in s. 336.025(7). (b) The governing body of the county may, by joint agreement with one or more of the municipalities looted therein, provide far the transportation purposes authorized under paragraph (a) and the distribution of the proceeds of this tax within both the unincorporated and incorporated areas of the county. The provisions for refund provided in ss. 206.625 and 206.64 shall not be applicable to such tax levied by any county. (c) Loot option taxes collected on sales or use of diesel fuel in this state shall be distributed in the following manner: 1. The fiscal year of July 1, 1995, through June 30, 1996, shall be the base year for all distributions. 2. Each year the tax collected, Less the service and administrative charges enumerated in s. 215.20 and the allowances allowed under s. 206.91 on the number of gallons reported, up to the total number of gallons reported in the base year shall be distributed to each county using the distribution percentage calculated for the base year. 3. After the distribution of taxes pursuant to subparagraph 4., additional taxes available for distribution shall first be distributed pursuant to this subparagraph. A distribution shall be made to each county in which a qualified new retail station is located. A qualified new retail station is a retail station that began operation after June 30, 1996, and that has sales of diesel fuel exceeding 50 percent of the sales of diesel fuel reported in the county in which it is Located during the 1995 -1996 state fiscal year. The determination of whether a new retail station is qualified shalt be based on the total gallons of diesel fuel sold at the station during each full month of operation during the 12 -month period ending January 31, divided by the number of full months of operation during those 12 months, and the result multiplied by 12. The amount distributed pursuant to this subparagraph to each county in which a qualified new retail station is located shall equal the local option taxes due on the gallons of diesel fuel sold by the new retail station during the year ending January 31, less the service charges enumerated in s. 215.20 and the dealer allowance provided for by s. 206.91. Gallons of diesel fuel sold at the qualified new retail station shall be certified to the department by the county requesting the additional distribution by June 15, 1997, and by March 1 in each subsequent year. The certification shall include the beginning inventory, fuel purchases and sales, and the ending inventory for the new retail station for each month of operation during the year, the original purchase invoices for the period, and any other information the department deems reasonable and necessary to establish the certified gallons. The department may review and audit the retail dealer's records provided to a county to establish the gallons sold by the new retail station. Notwithstanding the provisions of this subparagraph, when more than one county qualifies for a distribution pursuant to this subparagraph and the requested distributions exceed the total taxes available for distribution, each county shall receive a prorated share of the moneys available for distribution. 4. After the distribution of taxes pursuant to subparagraph 2., all additional taxes available for distribution, except the taxes described in subparagraph 3., shall be distributed based on vehicular diesel fuel storage capacities in each county pursuant to this subparagraph. The total vehicular diesel fuel storage capacity shall be established for each fiscal year based on the registration of facilities with the Department of Environmental Protection as required by s. http://wwW.leg.statell.us/Statutes/index.cfm?App Mode=Display_Statute&Search_String=8,UR 6/10/2011 fStatutes & Constitution :View Statutes : Online Sunshine Page 2 of 3 376303 for the following facility types: retail stations, fuel user /nanretail, state goverment, local goverment, and county government Each comity shall receive a share of the total taxes available for datrbution pursuant to this subparagraph equal to a fract ion, the numerator of which is the storage capacity located within the county for vehicular diesel fuel in the facility types listed in this subparagraph and the denominator of which is the total statewide storage capacity for vehicular diesel fuel in those facility types. The vehicular diesel fuel storage capacity for each comity and facility type shall be that established by the Department of Environmental Protection by June 1, 1997, for the 1996 -1997 fiscal year and by January 31 for each succeeding fiscal year. The storage capacities so established shall be final. The storage capacity for any new retail station for which a county receives a distribution pursuant to subparagraph 3. shall not be included in the calculations pursuant to this subparagraph. (d) The tax received by the department on motor fuel pursuant to this paragraph shall be distributed monthly by the department to the county reported by the terminal suppliers, wholesalers, and importers as the destination of the gallons distributed for retail sale or use. The tax on diesel fuel shall be distributed monthly by the department to eadh county as provided in paragraph (c). (2)(a) The tax collected by the department pursuant to subsection (1) shall be transferred to the Ninth -cent Fuel Tax Trust Fund, which fund is created for distribution to the counties pursuant to paragraph (1)(d). The department shall deduct the administrative costs incurred by it in collecting, administering, enforcing, and distributing back to the counties the tax, which administrative costs may not exceed 2 percent of collections authorized by this section. The total administrative cost shall be prorated among those counties levying the tax according to the following formula, which shall be revised on July 1 of each year: Two-thirds of the amount deducted shall be based on the comity's proportional share of the number of dealers who are registered for purposes of chapter 212 on June 30th of the preceding state fiscal year, and one-third of the amount deducted shall be based on the county's share of the total amount of the tax collected during the preceding state fiscal year. The department has the authority to prescribe and publish all forms upon which reports shall be made to it and other forms and records deemed to be necessary for proper administration and collection of the tax levied by any county and shall adopt rules necessary to enforce this section, which rules shall have the full force and effect of law. The provisions of ss. 206.026, 206.027 206.028 206.051 206.052 206.054 206,055 206.06, 206.07, 206 -075 206.08, 206.09, 206.095 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.175, 206,18 206.199, 206_,20 206 204 206 205 206 21 206 215 206 22 206 24 206 27, 206 28 206 41 206 416 206 44 206 45 206.48 206 49 206 56 206.59 206.626 206.87 206.872 206.873 206.8735 206.874, 2062741 206.8745 206.94 and 206.945 shall as far as practicable, be applicable to the levy and collection of the tax imposed pursuant to this section as if fully set out in this r,ectioh. (b) The provisions of s, 206.43(7) shall apply to the incorrect reporting of the tax levied under this section. (3) It is expressly recognized and declared by the Legislature that the establishment, operation, and maintenance of a transportation system and related facilities and the acquisition, construction, reconstruction, and maintenance of roads and streets fulfill a public purpose and that payment of the costs and expenses therefor may be made from county general funds, special taxing district funds, or such other funds as may be authorized by special or general Law. Counties are authorized to expend the funds received under this section in conjunction with the state or federal government in joint projects. (4)(a) A certified copy of the ordinance proposing to levy the tax pursuant to referendum shall be furnished by the county to the department within 10 days after approval of such ordinance. Furthermore, the county levying the tax pursuant to referendum shall notify the department within 10 days after the passage of the referendum of such passage and of the time period during which the tax will be levied. The failure to furnish the certified copy will not invalidate the passage of the ordinance. (b) A county levying the tax pursuant to ordinance shall notify the department within 10 days after the governing body of the county adopts the ordinance and, at the same time, furnish the department with a certified copy of the ordinance. (5) Al! impositions of the tax shall be levied before July 1 of each year to be effective January 1 of the following year. However, levies of the tax which were in effect on July 1, 2002, and which expire on August 31 of any year may be reimposed at the current authorized rate to be effective September 1 of the year of expiration. All impositions shall http: / /www.leg. state.fl. us/ Statutes %index.cfm? App_ mode = Display _Statute &Search_String= &UR:.. 6/10/2011 Statutes & Constitution :View Statutes : Online Sunshine Page 3 of 3 be required to end an December 31 of a year. A decision to rescind the tax shall not take effect an any date other than December 31 and shall require a minimum of 60 days' notice to the department of such decision. (6) Notwithstanding any other provision of this section, the tax authorized pusant to this section shall be levied in every county at the rate of 1 cent per gallon of diesel fuel beginning January 1, 1994. IES6my ,—ss. 1, 7, 3, dh. 72 -384; s. 1, tin- 77 -390, s 1, ch. 406397; s. 1, ¢8n. 82-40; L 54, et. 83-3; s. 12 dh. 83- 137; s 172, ch. 85 -342; s. 33, d8- 86952; s 20, di_ 87 -99; s. 1, dr 98 -351; s 8, tin. 92- 184; s_ 3, tin. 92 -309; s. 47, tin. 93 -206; s. 7, do. 94146; s 959, dh. 95 -148; ss. 116, 117, tin- 95 -417; s 24, tin. 96 -323; sr.. 16, 17, ch. 96-397; s 15, 16, do- 97 -54; s. 47, ch. 2E02- 218; s 23, dh. 2883 -254; s 16, do. 2010-138. Copt © 1995 -2011 The Florida Legislature • Privacy 5latenent • Contact Us http: / /www.leg. §tate.fl.us/ Statutes /index.cfm? App_ mode =Display _Statute &Search_String= &UR... '6/10/2011 Jeff Atwater President Florida Legislative Committee on Intergovernmental Relations Issue Brief Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 November 2009 Larry Cretul Speaker 1. Introduction Local option fuel taxes are significant revenue sources to Florida's local governments and represent important funding mechanisms for the provision of local transportation infrastructure. The current utilization of existing taxing authority is of continuing interest to state lawmakers and local officials alike, particularly in the context of recurring discussions of growth management and local service provisions. This issue brief provides a review of existing taxing authority for local option fuel taxes available to Florida's county governments and offers estimates of realized and unrealized tax revenues for the local fiscal year ending September 30, 2010. 1I. Current Taxing Authority County governments are authorized to impose up to 12 cents of local option fuel taxes via three separate levies. Local option fuel tax impositions shall be levied before July 1" of each year to be effective January 1" of the following year.' A. Ninth -cent Fuel Tax 2 The Ninth -cent Fuel Tax is a tax of 1 cent on every net gallon of motor and diesel fuel sold within a county. Since January 1, 1994, this tax has been automatically imposed on diesel fuel in every county pursuant to a policy of statewide equalization of diesel fuel tax rates.' The tax on motor fuel may be imposed pursuant to an ordinance adopted by an extraordinary vote of the county's governing body or voter approval in a See Sections 336.021(5), 336.025(1)(a)1. & (b)1, Florida Statutes. Y Sections 206.41(1)(d), 206.87(1)(6), & 336.021, Florida Statutes. 3 Chapter 90 -351, Laws of Florida. countywide referendum. Consequently, even if a county does not levy the tax on motor fuel, it still receives proceeds from the levy on diesel fuel. The county's governing body may, by joint agreement with one or more of its respective municipalities, provide for the distribution of tax proceeds within both the incorporated and unincorporated areas of the county in order to pay only those transportation expenditures defined in s. 336.025(7), F.S., and summarized in the table below. However, the county is not required to share the tax proceeds with municipalities. Transportation Sectiaq Expegflitures/Authorized by ,336.025(7KFlorid'iStatutes Authorized Expenditures Paragraph (a) Public transportation operations and maintenance. (b) Roadway and right -of -way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment. (c) Roadway and right -of -way drainage. (d) Street lighting. (e) Traffic signs, traffic engineering, signalization, and pavement markings. (t) Bridge maintenance and operation. (g) Debt service and current expenditures for transportation capital projects in the foregoing program areas, including construction or reconstruction of roads and sidewalks. Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 B. 1 -6 Cents Local Option Fuel Tax 4 The 1 -6 Cents Local Option Fuel Tax is a tax of 1 to 6 cents on every net gallon of motor and diesel fuel sold within a county. This tax has been automatically imposed on diesel fuel at the maximum rate of 6 cents in every county since January 1, 1993, pursuant to a policy of statewide equalization of diesel fuel tax rates! The tax on motor fuel may be imposed pursuant to an ordinance adopted by a majority vote of the county's governing body or voter approval in a countywide referendum. Therefore, even if a county does not levy the tax on motor fuel at all or at the maximum rate, it still receives proceeds from the full 6 cents levy on diesel fuel. The tax proceeds shall be distributed according to the distribution factors determined at the local level by interlocal agreement between a county and its respective municipalities. If no interlocal agreement has been established, then the distribution shall be based on the transportation expenditures of each local government for the immediately preceding five fiscal years, as a proportion of the total of such expenditures for the county and all municipalities within the county. These proportions shall be recalculated every ten years based on the transportation expenditures of the immediately preceding five years. The tax proceeds shall be used for those transportation expenditures as defined in s. 336.025(7), F.S., and summarized in the table on the preceding page. Pursuant to s. 336.025(8), F.S., the governing body of a county with a population of 50,000 or less on April 1, 1992, or the governing body of a municipality within such a county may use the tax proceeds in any fiscal year to fund infrastructure projects, if such projects are consistent with the local government's approved comprehensive plan or, if the approval or denial of the plan has not become final, consistent with the plan last submitted to the state land planning agency. Additionally, no more than an amount equal to the proceeds from 4 cents per gallon of the imposed tax may be used by such county for the express and limited purpose of paying for a court- ordered 4 Sections 206.41(1)(e), 206.87(1)(c), & 336.025, Florida Statutes. 5 Chapter 90 -351, Laws of Florida. refund of special assessments. Except as provided in subsection (7), such funds shall not be used for the operational expenses of any infrastructure. Such funds may be used for infrastructure projects pursuant to s. 336.025(8), F.S., only after the local govemment, prior to the fiscal year in which the funds are proposed to be used, or if pledged for bonded indebtedness, prior to the fiscal year in which the bonds will be issued, has held a duly noticed public hearing on the proposed use of the funds and has adopted a resolution certifying that the local government has met all of the transportation needs identified in its approved comprehensive plan or, if the approval or denial of the plan has not become final, consistent with the plan last submitted to the state land planning agency. The proceeds shall not be pledged for bonded indebtedness for a period exceeding 10 years, except that, for the express and limited purpose of using such proceeds in any fiscal year to pay a court- ordered refund of special assessments, the proceeds may be pledged for bonded indebtedness not exceeding 15 years. For purposes of this subsection, "infrastructure" has the same meaning as provided in s. 212.055, F.S. C. 1 -5 Cents Local Option Fuel Tax 6 The 1 -5 Cents Local Option Fuel Tax is a tax of 1 to 5 cents on every net gallon of motor fuel sold within a county. Diesel fuel is not subject to this tax. This tax may be levied by an ordinance adopted by a majority plus one vote of the county's governing body or voter approval in a countywide referendum. The tax proceeds shall be distributed according to the distribution factors determined at the local level by interlocal agreement between the county and municipalities within the county's boundaries. If no interlocal agreement has been established, then the distribution shall be based on the transportation expenditures of each local government for the immediately preceding five fiscal years, as a proportion of the total of such expenditures for the county and all municipalities within the county. These proportions shall be recalculated every ten years based on the Sections 206.41(1)(e), & 336.025, Florida Statutes. 2 Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 transportation expenditures of the immediately preceding five years. The tax proceeds shall be used for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan or for expenditures needed to meet the immediate local transportation problems and for other transportation- related expenditures that are critical for building comprehensive roadway networks by local governments. Although public transportation and roadway maintenance is an authorized expenditure for the Ninth -cent and 1 -6 Cents fuel taxes, routine maintenance of roads is not considered an authorized expenditure for the 1 -5 Cents tax. III. Utilization of Current Taxing Authority All county governments are eligible to impose a local option fuel tax on motor fuel. As of November 1, 2009, all counties levy at least one of the three taxes as illustrated in the following table. Number of County Governments Eligible to Levy and Levying Local Option Fuel Taxes on Motor Fuel Tax .. # Eligible 67 # Levying 49 Ninth -cent 1 -6 Cents 67 65 levy 6 cents. 2 levy 5 cents. 1 -5 Cents 67 18 levy 5 cents. 1 levies 3 cents. 2 levy 2 cents. As summarized below, Florida counties will realize $755 million in local option fuel tax revenues during the 2009 -10 fiscal year. Of the $519 million statewide in 1 -6 Cents Local Option Fuel Tax revenues to be realized during the fiscal year, $366 million will be received by county governments and $153 million will be received by municipal governments. Of the $160 million statewide in 1 -5 Cents Local Option Fuel Tax revenues to be realized during the fiscal year, $111 million will be received by county governments and $49.5 million will be received by municipal governments. Since counties levying the Ninth-cent Fuel Tax are not statutorily - required to share the proceeds with their respective municipalities, the LCIR does not have data on the amount of tax revenue to be received by those municipalities located in counties imposing this tax. Estimat gf Realized and Unrealized :Local i joi€Fu 1 T Revenues: , L Fiscal Ye -). dsIn ej�bc,6.30, 20I0z `Pop. $ Realized ' $ Unrealized Ninth -cent $75.9 million $15.7 million 1 -6 Cents $519 million $82,668 1 -5 Cents $160 million $206 million Total $755 million $222 million Florida counties, not current y levying local option fuel taxes for which they are eligible to impose, will allow $222 million statewide to go unrealized during this fiscal year. Of that total, $206 million or 93 percent, is represented by the 1 -5 Cents Local Option Fuel Tax. A. Ninth -cent Fuel Tax The table below summarizes the realized and unrealized revenues generated from the Ninth - cent Fuel Tax for those counties having total populations of 75,000 or less versus those counties having total populations greater than 75,000, based on the official 2009 countywide population estimates. This distinction is used here and throughout the remainder of this brief in order to contrast the taxing capacities of less populous, predominantly rural counties versus more populous, predominantly urban counties. i Ninflit4cent 4te Tax :: - Utilizahon hi Toca1'F'tscalYaiv2009 -TO `Pop. Realized, „ jJnrealized !: 75,000 or less 30 $4.8 million 11 $1.3 million > 75,000 37 $711 million 7 $14.4 million Florida count es will realize $75.9 million in Ninth -cent Fuel Tax revenues. Eighteen counties will allow $15.7 million in tax revenues to go unrealized during the fiscal year. Of that total, $14.4 million or 92 percent, is represented by seven counties having total populations greater than 75,000. 3 Utilization of Local Option Fuel Taxes by Florida Cou ies in Fiscal Year 2009 -10 13. 1 -6 Cents Local Option Fuel Tax Florida counties will realize $519 million in 1-6 Cents Local Option Fuel Tax revenues. Only Franklin and Union counties, both having total populations of 75,000 or less, do not levy the tax on motor fuel at the maximum rate of 6 cents and consequently will have unrealized tax revenues totaling $82,668. J-6 Cents Local Option Fuel TOit: Utilization in. Local Fiscal Year 2009 -10 Pop. Realized Unrealized � $ # $ 75,000 or less 30 $34.4 million 2 $82,668 > 75,000 37 $484 million 0 $0 C. 1 -5 Cents Local Option Fuel Tax Florida counties will realize $160 million in 1 -5 Cents Local Option Fuel Tax revenues. Forty-nine counties will allow $206 million in tax revenues to go unrealized during the fiscal year. Of that total, $190 million or 92 percent, is represented by 23 counties having total populations greater than 75,000. 1 -5 Ceps Local,Option Fuel Tax: Utilizaiithii tnja',Eiscal Year2009 -10 Pool' �5a! r:. Unrealized 75,000 or less 5 $3.6 million 26 $16.1 million > 75,000 16 $156 million 23 $190 million To faciltate comparisons among individual counties, Table 1 on pages 5 -6 lists the current motor fue tax rates and estimates of total realized tax revenues for each individual county for the local fiscal year ending September 30, 2010. Table 2 on pages 7 -8 lists the unrealized motor fuel tax rates and estimates of total unrealized tax revenues. IV. Conclusion As of November 1, 2009, all counties levy at least one of the three local option fuel taxes on motor fuel. Forty -nine of 67 counties levy the Ninth -cent Fuel Tax; 65 of 67 counties levy the 1 -6 Cents Local Option Fuel Tax at the maximum rate of 6 cents; and 18 of 67 counties levy the 1 -5 Cents Local Option Fuel Tax at the maximum rate of 5 Cents. A number of reasons may help explain why some county governments have chosen not to maximize all possible local option fuel tax levies. County commissioners may be reluctant to increase the overall cost of fuel to motorists given current gasoline prices. For some county commissioners, the increased tax revenues may not be worth the potential political fallout from a commission - authorized fuel tax increase. Another possible explanation for the differences in tax utilization rates among counties may be the varying methods by which these taxes can be authorized. While current law provides for voter approval in a countywide referendum as an optional authorization method for all three taxes, each tax requires a different standard for approval by vote of the county's goveming body. An extraordinary vote is required for the Ninth -cent Fuel Tax; a majority vote is required for the 1 -6 Cents Local Option Fuel Tax; and a majority plus one vote is required for the 1 -5 Cents Local Option Fuel Tax. During the 2009 -10 fiscal year, Florida counties will realize $755 million in local option fuel tax revenues, which represents 77 percent of the $977 million statewide that would be realized if every county were levying each separate local option fuel tax at its maximum possible rate. Counties not currently levying local option fuel taxes for which they are eligible to impose will allow $222 million statewide, or 23 percent of the total possible, to go unrealized during this fiscal year. 4 Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 :. Table 1 ,Current Motor Fuel Tax Rates and Estimates of Total Realized Tar` ermines in LFY 2009 -10 County' Ninth -cent Fuel Tax 1 6 Cent Fuglfl'ax- 1 -5 Cents F Tax i , c`Totel All Taxes Rate $ Rate ;_ 5i Rate $ ,'Rate $ Alachua 1 $1,213,691 6 $6,885,214 5 $5,062,463 " -'12 $13,161,368. Baker 1 171329 6 974,574 0 0 " 7 1,146,503 Bay 1 945,068 6 5,364,480 0 0 -Z..v ` 1009,548 Bradford 0 26,312 6 983,832 0 0 6=?"„.` 1,010,144 Brevard 0 331,967 6 14,515,559 0 0 14,847,526 Broward 1 8,349,225 6 47,228,366 5 35,650,164 `.'12 ' -" 91,227,754`' Calhoun 0 24,091 6 350,676 0 0 ,�6 ,: 374,767 Charlotte 1 866,632 6 4,911,729 5 3,469,055 z1Zt , -- 3'1.'47,416 Citrus 1 524,040 6 2,976,658 5 2,180,708 I2= „ 5,681,406 Clay 1 767,906 6 4,354,635 0 0 7 5,122,541 Collier 1 1,337,038 6 7,572,895 5 5,744,712 12 14,654,644 Columbia 1 564,559 6 3,196,176 0 0 7 , 3,760,735 De Soto 1 137,776 6 784,089 5 491,535 „ a12.' '�, 1,413,400 Dixie 0 27,606 6 467,182 0 0 sv�b �;^ '494,788 Duval 0 1,067,137 6 29,726,737 0 0 R't sb .,:30,793,874 Fscambla 1 1,464,603 6 8,311,731 0 0 "' s % *. „'9,776,335 Flagler 1 367,446 6 2382,669 0 0 { ,_ ;450,115 ';-344,658 Franklin 0 13,072 5 331,586 0 0 Gadsden 0 254,771 6 3,036,436 0 0 "6.'. 3,320,487 Gilchrist 1 79,258 6 448,771 0 0 7:z'?, 528,030 Glades 1 45,992 6 264,813 0 0 +; 7"„ .310,805 Gulf 1 58,265 6 334,702 0 0 7 392,967 Hamilton 0 75,310 6 868,404 0 0 6 - ,943,714 Hardee 1 164,836 6 935,720 5 598,914 1,699,470 Hendry 1 229,885 6 1,309,904 2 265,399 '3' "4": %' _ 1,805,188 Hernando 1 829,142 6 4,703,470 2 1,330,444 -" 9 : ,.6,863,057 Highlands 1 487,076 6 2,764,298 5 1 759,310 12 '5;010,684.' Hillsborough 1 6,332,995 6 35,857,853 0 0 ( 7 42,190;848' Holmes 1 108,635 6 616,502 0 0 7 ^.', ':725,137 Indian River 0 176,563 6 4,249,226 0 0 ;., '.6 4,425,789 Jackson 1 522,332 6 2,953,494 0 0 .'% ; 7; 3,475,827 Jefferson 1 128,966 6 730,746 0 0 ' J.'h 859,711 Lafayette 0 9,159 6 169,352 0 0 �6t ...._..178,511.. Lake 1 1,368,555 6 7,757,636 0 0 ,;7M 9,126,192. Lee 1 2342,704 6 16,679,361 5 12,313,530 ;," 2 ` ,".31,935,596 a'7" *:8,467,152 Leon 1 1,271,344 6 7,195,808 0 0 =FZr'',1 Levy 0 45,412 6 1,178,251 0 0 ' ' , , • , 6;223,663 Liberty 1 50,508 6 287,126 0 0 ::337,634: Madison 0 193,544 6 1,542,054 0 0 -:_6,; - 1,735,597'. Manatee 1 1,431,195 6 8,104,354 5 5,840,250, #1 D`, 7 15,375,799 Marion 1 2,142,874 6 12,135,828 0 0 = -7„ `_'_ 14,278,701 Martin 1 759,987 6 4,305,169 5 3,229,289 -' 12i, ;'- 8,294,445 Miami -Dade 1 10,427,464 6 59,092,889 3 25,901,336.. 10&`;x' 95,421,689 Monroe 0 43,366 6 2,949,092 0 0 6.. 2,992,458 Nassau 1 383,802 6 2,169,668 0 0 : ;7 .2,553,470. Okaloosa 1 933,305 6 5,281,688 0 0 6,214,993 Okeechobee 1 334,876 6 1,901,083 5 1,221,380 "-;;12 `ir3 ,457;339 Orange 0 1,016,362 6 36,795,173 0 0 , 37,811,535 11,176,290 Osceola 1 1,675394 6 9,500,596 0 0 7 '. 5 Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 Table 1 continued Current tota1?Fuel Tax Rates and Estimates of Total Realized- TarRevenues in LF�'`2U09 -10 County Ninth -cent Fuel Tax - 16iC,e ts?i'uel:'fax 1 -5 Cents Fu tTax is Total / All Taxes Rate $ Rate` .., �, ° $ Rate °� a= "-Rate " $ Palm Beach 1 5,389,926 6 30,539,506 5 22,676,163 ,' 12. ..58,605,595 Pasco 1 2,023,788 6 11,457,934 0 0 %'-.T: 13,481,722 Pinellas 1 3,572,737 6 20,228,142 0 0 1 7` 23,800,879 Polk 1 2,960,372 6 16,804,065 5 10,390,518 0154,955 Putnam 0 69,123 6 2,056,643 0 0 ' 'p`6 , ' ?2,125,766 Saint Johns 0 212,750 6 6,075,662 0 0 : ; • 6,288,411 Saint Lucie 1 1,314,748 6 7,447,071 5 5,275,894 st12 a - 14,037,713 Santa Rosa 0 89,343 6 3,845,448 0 0 6 `.3,934,790 Sarasota 1 1,540,895 6 8,719,526 5 6,530,242 <_ 12 160790,663 Seminole 1 2,037,290 6 11,541,860 0 0 0579449. Sumter 1 725,426 6 4,105,370 0 0 4tt7 4,830,796 Suwannee 1 288,162 6 1,632,840 5 987,074 %' 12+. 2,908,076 Taylor 0 65,427 6 987,998 0 0 6 `.1,053,425 Union 1 63,693 5 330,741 0 0 ' ::6:i< - :.394,435 Volusia 1 2,164,390 6 12,265,232 5 9,094,351 12 - :. 23,523,973 Wakulla 1 114,739 6 652,293 0 0 Z.. . 767,032 Walton 1 404,592 6 2,298,785 0 0 ,' 1 Z "4;703,377 Washington 1 113,906 6 646,731 0 0 "t'7' 760,637 k $'754,61,695 Statewide $75,904,860 y 5518,774,105 $160,012,731 ,,, 6 Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 'T'ie 2 Unreal', 8 b. TaX Rare Estimates() Total Unrealized Tax Revenues in LFY „2009 -10 FNin31i -EenE Fuel tit,`, :' 1-6 Ceutgs.Tax -zlrS Cents Fuel/Tax ;:Total - AllTa #es County Rate $ Rate ' $ : 'RgCe :`° ` -'$ x9, S k'te Alachua 0 $0 0 $0 0 $0 ' 0' SO Baker 0 0 0 0 5 666,444 ; ":S^ : 666,444 Bay 0 0 0 0 5 3,876,139 5` .,3,876,139 Bradford 1 146,435 0 0 5 688,654 6 . =:835,089' Brevard 1 2,231,647 0 0 5 10,494,957 ' 12,726,604 Broward 0 0 0 0 0 0 0 .. 0 Calhoun 1 37,747 0 0 5 177,518 -6: - 215,266 Charlotte 0 0 0 0 0 0 !: .. 0: 0 Citrus 0 0 0 0 0 0 :`.:`!LO'. 0 Clay 0 0 0 0 5 3,241,208 is ` 5: - 3,241,208. Collier 0 0 0 0 0 0 Columba 0 0 0 0 5 1,964,874 5 1,964,874 De Soto 0 0 0 0 0 0 Dixie 1 53,719 0 0 5 252,630 "6 306,349 Duval I 4,173,353 0 0 5 19,626,387 36 ,23,799,740: Escambia 0 0 0 0 5 5,625,777 -;i5 .5,625,777 Flagler 0 0 0 0 5 1,531,383 "w "'$`. 1,531383' Franklin 1 54,358 1 51,126 5 255,632 `::7. 361,116 Gadsden 1 254,771 0 0 5 1,198,133 -: ` "6 -' - 1,452,904 325,682 Gilchrist 0 0 0 0 5 325,682 5.. Glades 0 0 0 0 5 152,971 152,971 Gulf 0 0 0 0 5 218,863 3„ -5. f t'':2 *8,863 Hamilton 1 78,090 0 0 5 367,243 i6. :.445,333.. Hardee 0 0 0 0 0 0 Hendry 0 0 0 0 3 398,098 ,3 398,098 Hernando 0 0 0 0 3 1,995,666 ' 3:. 1,995,666 Highlands 0 0 0 0 0 0 ,: Q; 0 .24,897,281 Hillsborough 0 0 0 0 5 24,897,281 t5 Holmes 0 0 0 0 5 342,077 '.3' 342,077 Indian River 1 574,279 0 0 5 2,700,712 .s6. -;,3;274,991" T ;400 ;073 Jackson 0 0 0 0 5 1,400,073 +:5 Jefferson 0 0 0 0 5 363,467 >5 ' =;•:363;467. Lafayette 1 20,165 0 0 5 94,830 e6: `@ :'114,994 Lake 0 0 0 0 5 5,718,565 5... 5,718,565 Lee 0 0 0 0 0 0 1:10` 0 Leon 0 0 0 0 5 5,345,210 ` -5„ ; 5,345,210 Levy 1 162,092 0 0 5 762,285 ':6 924,377 Liberty 0 0 0 0 5 133,366 ="3' = "'133,366 Madison 1 80,277 0 0 5 377,527 .6 457,805 Manatee 0 0 0 0 0 Marion 0 0 0 0 5 7,915,391 $ 7915,391 Martin 0 0 0 0 0 0 0 0 Miami -Dade 0 0 0 0 2 17,267,557 : - "2 .- ?t.75267557 " -?x-#2;723,958' Monroe 1 477,654 0 0 5 2,246,304 "1.6. • Nassau 0 0 0 0 5 1,421,713 ' 5 ' 1,421,713 Okaloosa 0 0 0 0 5 3,986,726 5` -' 3,986,726 Okeechobee 0 0 0 0 0 0 Orange 1 5,483,754 0 0 5 25,788,923 ;;6 ` s tr `31,272,677 Osceola 0 0 0 0 5 7,107,382 -5 ' 7,107,382 7 Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10 Table 2 continued Unrealized `otor Fuel Tax Rates and Estimates:nfTotal Unrealized Tax.Revenllestin LFY 2009-10 County Ninth -cent Fuel T084 1 -6. Cents Fuel Tax 1 -5= ents T4iiel Tax Total - -All Taxes Rate $ Rate $ R -Rate : Palm Beach 0 0 0 0 0 0 Pasco 0 0 0 0 5 8,359,801 5 ° '.:8,359,801 Pinellas 0 0 0 0 5 15,140,589 S ...15,140,589 Polk 0 0 0 0 0 0 0' 0 Putnam 1 293,440 0 0 5 1,379,987 6. 1,673,428 Saint Johns 1 862,693 0 0 5 4,057,060 , '.<6 s4'919,753 Saint Lucie 0 0 0 0 0 0 Santa Rosa 1 586,734 0 0 5 2,759,283 *6; 3,346,016 Sarasota 0 0 0 0 0 0 Seminole 0 0 0 0 5 8,753,784 5 1 8,753,784 Sumter 0 0 0 0 5 1,883,891 ' ?5':$;+A 1,883,891 Suwannee 0 0 0 0 0 0 Taylor 1 108,018 0 0 5 507,984 . 6 616,002 Union 0 0 1 31,541 5 157,707 i.6 189,249 Volusia 0 0 0 0 0 0 0 0 Wakulla 0 0 0 0 5 436,346 5 436,346 Walton 0 0 0 0 5 1,611,353 i` a157 ' 1,611,353 Washington 0 0 0 0 5 447,841 - 5 447,841 Statewide $15,679,226 ,. $82,66% $206,423,274 $222,185,168 8 Utilization of Local Option Fuel Taxes by Florida Counties in Fiscal Year 2009 -10