Subject:
Title
Legislative Intent and Permission to Advertise Ordinances Levying the Second Local Option Five Cents Gas Tax and the Ninth Cent Gas Tax to Increase County Revenue for Transportation Expenditures; Scheduling Special Meeting
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Fiscal Impact:
TBD - Estimated up to $9.1M in Additional Funding
Dept/Office:
District 1
Requested Action:
Recommendation
It is requested that the Board of County Commissioners (BOCC) (1) approve legislative intent and authorize the advertisement of ordinances levying the Second Local Option Five Cents Gas Tax and the Ninth Cent Gas Tax; and (2) schedule a special meeting at 9:00 AM on Tuesday, September 30 to hold a public hearing and consider adoption of the ordinance.
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Summary Explanation and Background:
For FY2025-26, there are identified $3.8 million dollars needed to restore paving and reconstruction to current levels. Additionally, $3 million was cut from Public Works Transportation construction projects that were removed from the county budget in order for the current budget to balance. The public works director shared during the budget workshops that the transportation backlog for FY26-39 is estimated at $2.2B.
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 the "Ninth Cent."
Brevard County currently implements only the Original Six Cents Gas Tax, which is significantly lower than neighboring counties. For example, Seminole County recently levied the Second Local Option Five Cents Gas Tax and had already...
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