Title:
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Consider an ordinance amending Chapter 245 of the Seminole County Code to adopt a Five-Cent (5) Local Option Fuel Tax pursuant to section 336.02 (1)(b), Florida Statutes on every gallon of motor fuels sold in Seminole County effective January 1, 2026, for a period of fifty (50) years, providing for collection, administration, and use of the tax proceeds for transportation expenditures. Countywide (Timothy Jecks, Management & Budget Director)
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Division:
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Management and Budget
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Authorized By:
Timothy Jecks, Management & Budget Director
Contact/Phone Number:
Timothy Jecks/407-665-7181
Background:
Seminole County is eligible to levy an additional Five Cent Local Option Fuel Tax pursuant to Section 336.025(1)(b) Florida Statutes on every gallon of motor fuel sold within the county. The tax proceeds will be used for eligible transportation expenditures needed to meet the requirements of the capital improvements element in the County’s comprehensive plan, including mass transit facilities in the County which will directly benefit the public through enhanced and accessible transportation network which will improve the overall quality of life for residents.
This ordinance amendment will require a supermajority vote for approval. Tax proceeds will be distributed by the Department of Revenue to the County and seven municipalities based on a formula determined by the last 5 years of transportation expenditures.
The tax collection will begin on January 1, 2026, and will be in effect for a term of fifty years (50) expiring December 31, 2076.
Requested Action:
Staff requests the Board approve an ordinance amending Chapter 245 of the Seminole County Code to adopt a Five-Cent (5) Local Option Fuel Tax pursuant to section 336.02 (1)(b), Florida Statutes on every gallon of motor fuels sold in Seminole County effective January 1, 2026, for a period of fifty (50) years; providing for collection, administration, and use of the tax proceeds for transportation expenditures.