Subject:
Title
Certification of Local Option Gas Tax (LOGT) Percentages Allocations
End
Fiscal Impact:
For FY 2026-2027, Brevard County will receive 47.14% of the Local Option Gas Tax revenue.
Dept/Office:
Budget Office
Requested Action:
Recommendation
It is requested that the Board of County Commissioners certify the revenue percentage allocations and authorize the Clerk’s Finance Department to submit the allocations to the Florida Department of Revenue (DOR).
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Summary Explanation and Background:
On March 17th, 2026, the Board of County Commissioners reviewed the preliminary revenue percentage allocations and authorized the Clerk to send them to each municipality for review. The Board is required to certify the revenue allocations and authorize the Clerk’s Finance Department to submit the allocations for the Florida Department of Revenue (DOR) to establish the allocations for the upcoming year.
The attached materials show the updated population and expenditure figures in accordance with the formula in the Interlocal Agreement. According to the 1988 Interlocal Agreement, the County’s minimum revenue share is 47.14% beginning in 1991. The remaining non-county revenue share (52.68% of the total) will be proportionally allocated among the municipalities according to the relative population and previous five-year transportation expenditures for each municipality.
Clerk to the Board Instructions: