Title:
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Approve and authorize the Chairman to execute seven (7) Interlocal Agreements with the municipalities of Seminole County regarding the assignment and distribution of Five-Cent (5¢) Local Option Fuel Tax proceeds. Countywide (Darren Gray, County Manager)
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Division:
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County Manager Office
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Authorized By:
Darren Gray, County Manager
Contact/Phone Number:
Darren Gray/407-665-7219
Background:
On August 12, 2025, the Seminole County Board of County Commissioners adopted an ordinance imposing a Five-Cent (5¢) Local Option Fuel Tax pursuant to Section 336.025(1)(b), Florida Statutes, effective January 1, 2026, for a term of fifty (50) years.
In the absence of an interlocal agreement establishing an alternative distribution formula, proceeds from the fuel tax are distributed by the Florida Department of Revenue (DOR) to the County and municipalities based on the statutory formula set forth in Section 336.025(4), Florida Statutes.
The County has coordinated with the municipalities regarding participation in funding the construction of State Road 452, the Seminole Connector Project, a regional transportation improvement that will enhance access to the Orlando Sanford International Airport and E. Lake Mary Boulevard, and improve overall mobility within Seminole County.
As a result of those discussions:
• The Cities of Lake Mary, Sanford, and Winter Springs have agreed to enter into interlocal agreements assigning their statutory share of the Five-Cent (5¢) Local Option Fuel Tax proceeds to the County for a ten (10) year period beginning January 1, 2027, to assist in funding the Seminole Connector Project; and
• The Cities of Oviedo, Altamonte Springs, Casselberry, and Longwood have elected to retain their statutory share of the fuel tax proceeds. Interlocal agreements with these municipalities are provided to maintain the statutory distribution framework and ensure administrative clarity with DOR.
Under the assignment agreements, DOR will remit the participating municipalities’ fuel tax proceeds directly to the County during the assignment period, and such proceeds will be used solely for the Seminole Connector Project.
Requested Action:
Staff requests the Board approve and authorize the Chairman to execute seven (7) Interlocal Agreements with the municipalities of Seminole County regarding the assignment and distribution of Five-Cent (5¢) Local Option Fuel Tax proceeds