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 Hernando County
 Code of Ordinances
 Chapter 27. TAXATION
 Article II. LOCAL OPTION GAS TAX

§ 27-15. Statement of statutory authority for local option gas taxes.  

Latest version.

  • Local governments in Florida are authorized to levy up to twelve cents ($0.12) of local fuel taxes in the form of three (3) separate levies, to wit:

    (1)

    The first local option gas tax. Section 336.025(1)(a), Florida Statutes, allows a local option gas tax (at a rate of one cent ($0.01) through six cents ($0.06) upon every thirteen (13) gallons of motor fuel and diesel fuel sold at retail in a county and taxed under the provisions of ch. 206, pt. I or pt. II, Florida Statutes. These funds are shared with municipalities. The use of the proceeds is restricted to "transportation expenses," as that term is defined by section 336.025(7), Florida Statutes. Section 336.025(1)(a)(1), Florida Statutes, limits the levy of the first local option gas tax to a period of thirty (30) years. Together, the levies provided for in Hernando County Code sections 27-16 and 27-17 constitute "the first local option gas tax."

    (2)

    The second local option gas tax. Section 336.025(1)(b), Florida Statutes, allows a local option gas tax (at a rate of one ($0.01) through five cents ($0.05) upon every gallon of motor fuel sold in a county and taxed under the provisions of ch. 206, pt. I, Florida Statutes. These funds are shared with municipalities. The use of proceeds is restricted to transportation (roads and mass transit) expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan. Expenditures for these purposes include construction of new roads or the paving of existing graded roads when undertaken in part to relieve or mitigate existing or potential adverse environmental impacts. The proceeds may also be expended to meet immediate local transportation problems and for transportation-related expenditures that are critical for building comprehensive roadway networks by local governments. Routine maintenance of roads is not considered an authorized expenditure.

    (3)

    Ninth cent local option gas tax. Section 336.021(1)(a), Florida Statutes, states that any county by extraordinary vote of the membership of its governing body or subject to a referendum may levy the ninth cent fuel tax on motor fuel and diesel fuel sold at retail imposed by sections 206.41(1)(d) and 206.87(1)(b), Florida Statutes. These funds are not shared with municipalities. The use of the proceeds is restricted to "transportation expenses," as that term is defined by section 336.025(7), Florida Statutes.

(Ord. No. 2015-10, § 1, 6-23-15)