Subject:
Title
Board Consideration of Local Option Gas Tax Authority
End
Fiscal Impact:
NA
Dept/Office:
District 1
Requested Action:
Recommendation
It is requested that the Board conduct discussion regarding local gas tax options to address identified transportation funding gaps.
End
Summary Explanation and Background:
According to the SCTPO presentation, under current funding formulas Brevard County is projected to be able to finance approximately 9 percent of the $2.65 billion in identified transportation needs through 2050. Following the presentation, multiple elected officials in attendance expressed interest in pursuing additional local gas tax authority, indicating potential municipal support for expanded transportation funding.
In order to address local transportation funding needs, the County Attorney has defined the options and deadlines regarding exercising the "Second Local Option Five Cents Gas Tax" and the "Ninth Cent" penny tax as follows:
Both the "Second Local Option Five Cents Gas Tax" authorized by section 336.025(1)(b), Florida Statutes, and the "Ninth Cent" penny tax authorized by section 336.021, Florida Statutes, may be levied by an ordinance adopted by a majority plus one vote of the Board or by referendum at a general election. The deadline to provide the Supervisor of Elections office with finalized referendum language is 78 days prior to each general election. The deadline for 2026 is 5:00 p.m. on August 17th.
Either the Second Local Option or the Ninth Cent must be adopted on or before October 1 to be effective January 1 of the following year. Thus, if the Board imposes either gas tax by a majority plus one vote prior to October 1, 2026, it would be effective January 1, 2027. However, because a referendum at a general election would not occur until November, the imposition of either gas tax pursuant to referendum would not be effective until January 1, 2028.
The Board may consider the following options related to local...
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