§ 13-29. Two-cent tax reimposed.

(a)

Beginning September 1, 2014, and continuing for a period of twenty-nine (29) years and four (4) months until December 31, 2043, there shall be reimposed in addition to all other taxes allowed by law, a two-cent local option tax upon every gallon of motor fuel and diesel fuel sold in Lake County, Florida, and taxed under the provisions of Chapter 206, Florida Statutes.

(b)

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

(c)

The proceeds of the tax shall be distributed among the Lake County government and eligible municipalities based on general law unless on or before June 1, 2014, an interlocal agreement providing for a different distribution formula is approved by the Board of County Commissioners and one or more municipalities located within the geographic boundaries of Lake County, Florida, representing a majority of the population of the incorporated area within the County, in which case the distribution shall be made in accordance with such interlocal agreement. Any interlocal agreement entered into shall comply with Section 336.025, Florida Statutes.

(d)

In the absence of an interlocal agreement between the County and the municipalities, the proportions shall be recalculated every ten (10) years from the date of the enactment of the enabling ordinance based upon the transportation expenditures of the immediately preceding five (5) years.

(e)

The county manager is hereby directed to determine the percentage allocations as provided in paragraph (c) and to provide copies to all municipalities within Lake County, and to the Florida Department of Revenue prior to July 1, 2014. The Clerk of the Board of County Commissioners shall provide a certified copy of this section to the Florida Department of Revenue upon passage. Any dispute as to the determination of distribution proportions shall be resolved as provided in Section 336.025(5)(b), Florida Statutes.

(f)

Proceeds of the tax shall be used by Lake County and eligible municipalities only for transportation expenses as defined in F.S. § 336.025.

(g)

The provisions of this section shall not affect any distribution of prior allocations of the three-cent, four-cent, five-cent or six-cent local option gas tax.

(Ord. No. 1994-8, §§ 1—7, 5-17-94; Ord. No. 2014-1, § 2, 1-14-14)