Where a statute enumerates the things upon which it operates, it is ordinarily construed as excluding from its operations all things not expressly mentioned.

Section 336.025, Florida Statutes, authoirizes the levy of local option fuel taxes on motor fuel and diesel fuel for local transportation system projects.  Section 336.025 (1) (a) 2., Florida Statutes provides that “County and municipal governments shall utilize moneys received pursuant to this paragraph only for transportation expenditures.

 

Further, section 336.025 (1) (b) 3., Florida Statutes states:

“County and municipal governments shall utilize moneys received pursuant to this paragraph ONLY FOR TRANSPORTATION EXPENDITURES needed to MEET THE REQUIREMENTS OF THE CAPITAL IMPROVEMENTS ELEMENT OF AN ADOPTED COMPREHENSIVE PLAN.   For the purpose of this paragraph, expenditures for the construction of new roads, the reconstruction or resurfacing of existing paved roads, or the paving of existing graded roads shall be deemed to increase capacity and such projects shall included in the capital improvements element of the adopted comprehensive plan.  Expenditures for purpose of this paragraph shall NOT include routine maintenance of roads.

Transportation expenditures” are defined for purposes of this statute as:
Expenditures by the local government from local or state shared revenue sources, excluding expenditures of bond proceeds, for the following programs.

 

(a) Public transportation operations and maintenance

(b) Roadways and right-of-way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment.

Roadway and right-of-way drainage

(d) Street lighting

(3) Traffic signs, traffic engineering, signalization and pavement markings.

(f) Bridge maintenance and operation

(g) Debt service and current expenditures for transportation capital projects in the foregoing program areas, including construction or reconstruction of roads (1).

In addition to these uses, counties that had a population of 50,000 or less on April 1, 1992, may use local option gas tax revenues to fund infrastructure projects that are consistent with the local government’s approved comprehensive plan. {2}

Where a statute enumerates the things upon which it operates, it is ordinarily construed as excluding from its operations all things not expressly mentioned. [3] Thus a listing of expenditures allowed for local optin gas tax revenues precludes use of such revenues for any other purposes.

 

Joe Griffin

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