Subject:
Title
Consideration and Direction, Re: Implementation of the Ninth-Cent Unleaded Motor Fuel Tax and the Local Option Unleaded Motor Fuel Gas Tax (1-5 Cent).
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Fiscal Impact:
The implementation of both optional gas taxes could generate approximately $9.1 million in recurring annual revenue, based on projections from the Florida Department of Revenue.
Dept/Office:
County Manager’s Office/Public Works
Requested Action:
Recommendation
Pursuant to the Board of County Commissioners’ direction at its meeting on September 8, 2026, it is requested that the Board consider the following information regarding the Ninth-Cent Unleaded Motor Fuel Tax and the Local Option Unleaded Motor Fuel Tax (1-5 Cent), and provide such further direction as the Board desires. Should the Board wish to implement both or either of these motor fuel taxes, it is requested that the Board authorize the County Manager to take all necessary administrative actions to implement the Board’s direction, including execution of required documents and interlocal agreements, budget amendments, resolutions, and ballot language, subject to review and approval by the County Attorney’s Office, Risk Management, and Purchasing Services.
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Summary Explanation and Background:
On September 8, 2026, the Board of County Commissioners directed staff to bring back information related to Local Option Gas Taxes to address local transportation funding needs.
Counties may impose up to twelve cents of local option motor fuel taxes, eleven cents of which must be shared with municipalities. The authorizing statutes divide the twelve cents of optional motor fuel taxes into three categories: the original six cents motor fuel tax authorized by section 336.025(1)(a), Florida Statutes (the “Original Six Cents Gas Tax”); the five cents tax authorized by section 336.025(1)(b), Florida Statutes (the “Second Local Option Five Cents Gas Tax”); and the penny tax authorized by section 336.021, Florida Statutes, now titled...
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