Advisory Legal Opinion – AGO 94-20
Section 336.025(1), Florida Statutes, authorizes a local option gas tax of one to six cents upon every gallon of motor fuel and special fuel sold in a county and taxed under the provisions of part I or part II of chapter 206, Florida Statutes. The statute limits the use of such tax revenues by county and municipal governments “only for transportation expenditures.” For purposes of the section, “transportation expenditures” is defined to mean expenditures by the local government for the following programs:
“(a) Public transportation operations and maintenance.
(b) Roadway and right-of-way maintenance and equipment and structures used primarily for the storage and maintenance of such equipment.
(c) Roadway and right-of-way drainage.
(d) Street lighting.
(e) 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.”
In addition to the above-cited uses, counties with a population of 50,000 or less on April 1, 1992, may use local option gas tax reven
“206.605 Additional eighth-cent tax on motor fuel.–
(3) Funds available under this section shall be used only for purchase of transportation facilities and road and street rights-of-way, construction, reconstruction, maintenance of roads and streets; for the adjustment of city-owned utilities as required by road and street construction, and the construction, reconstruction, transportation-related public safety activities, maintenance, and operation of transportation facilities.” (e.s.)
The Revenue Sharing Trust Fund for Municipalities was created by Ch. 72-360, Laws of Florida, now codified as s. 218.215(2), F.S., into which fund the revenues derived from the additional eighth-cent tax on motor fuel levied by s. 206.605, F.S., are deposited by the Department of Revenue. See, ss. 206.605(2) and 218.21(6)(b), F.S.