§ 13-27. Additional two-cent tax (four-cents total).

(a)

Beginning September 1, 1985, and continuing for a period of thirty (30) years until August 31, 2015, there shall be imposed in addition to all other taxes allowed by law an additional two-cent local option gas tax to make a total of four-cents local option gas tax as of the effective date of Ordinance No. 1985-15 upon every gallon of motor fuel and special fuel sold in the county and taxed under the provisions of Chapter 206, Florida Statutes.

(b)

Beginning September 1, 2015, and continuing for a period of twenty-eight (28) years, four (4) months until December 31, 2043, there shall be re-imposed in addition to all other taxes allowed by law an additional two-cent local option gas tax to make a total of four-cents local option gas tax upon every gallon of motor fuel and special fuel sold in the county and taxed under the provisions of Chapter 206, Florida Statutes.

(c)

The additional two-cent tax shall be collected in the manner provided by Section 336.025(2), Florida Statutes.

(d)

The proceeds of the additional two-cent tax shall be distributed as provided in the interlocal agreement entered into on or about May 29, 2014 between the county and municipalities located in the county, representing a majority of the population living in incorporated areas pursuant to Section 336.025(3)(a)1, Florida Statutes. At termination of the existing agreement, the funding formula shall comply with state statute or be by mutual agreement with the municipalities.

(e)

Nothing in this section shall affect the distribution of the one-cent, two-cent, five-cent or six-cent local option gas tax as adopted in Sections 13-28 and 13-29.

(f)

Proceeds of the tax shall be used by the county and eligible municipalities only for transportation expenses as defined in Section 336.025, Florida Statutes.

(Ord. No. 1985-15, §§ 1—3, 5, 7-9-85; Ord. No. 2015-1, § 4, 1-13-15; Ord. No. 2015-28, § 6, 8-18-15)