§ 25-161. Findings of fact; purpose.

(a)

Pursuant to Ord. No. 83-26, as amended by Ord. No. 85-12, the board of county commissioners has imposed a four-cent ($0.04) local option gas tax for a period of ten (10) years pursuant to F.S. § 336.025.

(b)

Florida Statutes § 336.025 was amended in the 1985 Legislative Session to allow for the imposition of a five-cent ($0.05) and six-cent ($.06) local option gas tax for a period of time not to exceed thirty (30) years. The amendment also allowed a county to extend the imposition of a four-cent ($0.04) local option gas tax to a period not to exceed thirty (30) years.

(c)

The board of county commissioners finds that the local option gas tax revenues received by the county and used for maintenance, capital improvements and road projects have resulted in improvements in traffic flow and eased traffic congestion in the county.

(d)

It is appropriate for the board to extend the four-cent ($0.04) local option gas tax and to impose a five-cent ($0.05) and six-cent ($.06) local option gas tax for a period not to exceed thirty (30) years.

(e)

Pursuant to F.S. § 336.025, the county is authorized to reimpose and extend the levy of the six-cent ($0.06) local option gas tax for up to an additional thirty (30) year period ending December 31 ^st .

(Code 1965, § 33-131; Ord. No. 85-12, § 1, 4-29-85; Ord. No. 85-22, § 1, 7-24-85; Ord. No. 2014-15 , § 1, 6-10-14)