§ 42-192. Levy of local option motor fuel tax.

(a)

Pursuant to F.S. § 336.025(1)(a), a $0.06 local option motor fuel tax is reauthorized and imposed upon every gallon of motor fuel and diesel fuel sold in the county, and taxed under the provisions of F.S. ch. 206. The revenues received pursuant to the tax levied pursuant to this paragraph (a) shall only be utilized for transportation expenditures as defined in F.S. § 336.025.

(b)

Pursuant to F.S. § 336.025(1)(b), Florida Statutes, $0.05 local option motor fuel tax is reauthorized and imposed upon every gallon of motor fuel sold in the county and taxed under the provisions of F.S. ch. 206, Part 1. The revenues received from the additional $0.05 local option motor fuel tax may only be utilized for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan. For purposes of this subsection, expenditures for the construction of new roads, or reconstruction or resurfacing of existing paved roads shall be deems to increase capacity and such projects shall be included in the capital improvements element of the adopted comprehensive plan. Expenditures for purposes of this subsection shall not include routine maintenance of roads.

(Code 1982, § 1-19.3-41; Ord. No. 97-15, pt. A, 6-17-1997; Ord. No. 99-21, pt. A, 6-15-1999; Ord. No. 15-008, pt. A, 7-7-2015 ; Ord. No. 17-008 , pt. A, 6-6-2017; Ord. No. 17-019 , pt. A, 9-18-2017)