A book Mr. Powell Suggested when Anita Rivers and Scott Gay inquired about LOFT fund revenues

This is the book Mr. Richard Powell Suggested we review:

http://edr.state.fl.us/Content/local-government/reports/lgfih18.pdf

 

2018
Local Government Financial
Information Handbook
September 2018

 

The Florida Legislature’s
Office of Economic and Demographic Research

 

Municipal Revenue Sharing Program – Derives Funding from Transfers of 1.3653
Percent of Sales and Use Tax Collections and Net Collections from the
Municipal Fuel Tax …………………………………………………………………………………………. 77
Estimated Distributions ……………………………………………………………………………………. 82

Local Option Food and Beverage Taxes ……………………………………………………………………….. 201
Motor Fuel and Diesel Fuel Taxes (Ninth-Cent and Local Options) …………………………………. 203
Ninth-Cent Fuel Tax: Estimated Distributions …………………………………………………… 207
Local Option Fuel Tax: Estimated Distributions ………………………………………………… 209
Estimation of Realized and Unrealized Tax Revenues ………………………………………… 217
Ninth-Cent Fuel Tax ………………………………………………………………………………………. 219
1 to 6 Cents Local Option Fuel Tax………………………………………………………………….. 221
1 to 5 Cents Local Option Fuel Tax………………………………………………………………….. 225

Counties Eligible to Levy:

All counties are eligible to levy this tax on motor fuel.

Distribution of Proceeds:

The county’s governing body may provide by joint agreement with one or more of its respective municipalities for the authorized transportation purposes and the distribution of the tax proceeds within both the incorporated and unincorporated areas of the county. However, the county is not required to share the tax proceeds with municipalities. If the county does not levy the tax on motor fuel, it still receives proceeds from the levy on diesel fuel.

Authorized Uses of Proceeds:

1. Public transportation operations and maintenance.
2. Roadway and right-of-way maintenance and equipment and structures used primarily for the storage
and maintenance of such equipment.
3. Roadway and right-of-way drainage.
4. Street lighting installation, operation, maintenance, and repair.
Office of Economic and Demographic Research
220 2018 Local Government Financial Information Handbook
5. Traffic signs, traffic engineering, signalization, and pavement markings installation, operation,
maintenance, and repair.
6. Bridge maintenance and operation.
7. Debt service and current expenditures for transportation capital projects in the foregoing program
areas, including construction or reconstruction of roads and sidewalks.
Counties are also authorized to expend the revenues received in conjunction with the state or federal government for joint transportation projects.

Attorney General Opinions:

Florida’s Attorney General has issued the following legal opinions relevant to this revenue source.
Opinion # Subject
90-79 Local option fuel tax funding transportation disadvantaged
86-39 Authority to use funds for sports complex
85-104 Use of excess funds from gas tax trust fund
83-25 Eligibility for refunds on motor fuel taxes
82-54 Use of motor fuel tax for road construction, bond issue
81-30 Refund provisions of F.S. 206
79-98 Cattle gaps, construction and maintenance
The full texts of these opinions are available via a searchable on-line database.1
Local government officials seeking more clarification should review the opinions in their entirety. The reader should keep the date of the opinion in mind when reviewing its relevance to current law or any interpretations that have been articulated in Florida case law.

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