EXISTING LOCAL OPTION GAS TAX RENEWAL
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OFFICE OF THE COUNTY ADMINISTRATOR
MEMORANDUM
TO:
FROM:
The Honorable Ma~rs and City Managers of Pinellas County
~
Stephen M. Spratt, County Administrator
SUBJECT: Existing Local Option Gas Tax Renewal
DISTR:
The Honorable Chairman and Members of the Board of
County Commissioners
Susan H. Churutl, County Attorney
DATE:
May 6, 2005
As previously discussed at our City Manager Consortium Meetings, the existing six
(6) cent LOGT is scheduled to sunset August 31, 2007. I think that we all agree
that this revenue source is Important to addressing our transportation needs. The
Board of County Commissioners has indicated that it will favorably consider a
recommendation extending the authorization for an additional ten (10) years
through 2017.
To this end, attached please find an Interlocal Agreement drafted by the County
Attorney's Office. This Agreement is similar to that which is currently in place.
The primary difference is that the County share of the total has been reduced from
75% to 60%. Pursuant to the discussion at the April MPO meeting, the municipal
share (40%) has been allocated to the individual cities based upon 2004
population statistics published by the Bureau of Economic and Business Research
(BEBR), see Appendix A. After your Council has approved the Agreement, please
contact Mark Woodard at 464~3485. We will coordinate the collection of the
executed document with your Clerk or other appropriate staff. Please endeavor to
have the Agreement approved by July 1, 2005.
Thank you in advance for your cooperation in this matter.
Attachment
INTERLOCAL AGREEMENT
THIS INTERLOCAL AGREEMENT made and entered into as of the ~ day of
. 2005, by and between Pinellas County, a political subdivision
of the State of Florida (the "County") and the municipalities that are parties hereto within
Pinellas County representing a majority of the population of the incorporated area of Pinellas
County, as listed on the signature pages hereto (the "Municipalities").
WITNESSETH:
WHEREAS, this Agreement is authorized by Section 336.025, Florida Statutes, and
other applicable law; and
WHEREAS, Section 336.025(1 )(a), Florida Statutes, authorizes the imposition of a local
option fuel tax of up to six cents ($0.06) upon every gallon of motor fuel and diesel fuel sold in
the County and taxed under the provisions of Chapter 206, Florida Statutes; and
WHEREAS, that section also provides that this tax may be extended or the distribution
changed in the manner set forth herein; and
WHEREAS, on June 18, 1985, the County levied and imposed a four cent ($0.04) per
gallon local option fuel tax by Ordinance No. 85-14, effective from September 1, 1985 through
and including August 31, 1995; thereafter, the County increased the local option fuel tax fate
from four cents ($0.04) to six cents ($0.06) for the period from September 1, 1987 through
August 31, 1995, and additionally imposed the six cents ($0.06) local option fuel tax from
September 1, 1995 until August 31, 1997 by Ordinance No. 87-46; and extended the six cents
($0.06) local option fuel tax for a period of ten (10) years from September 1, 1997 until August
31, 2007 by Ordinance No. 93-64 (the six cents levy hereinafter sometimes referred to as the
"First Local Option Fuel Tax").
Pllgc 1 of 11
WHEREAS, in accordance with these ordinances, the County and Municipalities
representing a majority of the population of the incorporated areas of Pinellas County previously
entered into interlocal agreements dated June 18, 1985, May 19, 1987 and July 1, 1991, which
detennined the method and distribution of the First Local Option Fuel Tax ("Prior Interlocals");
and
WHEREAS, there exists a need within Pinellas County for additional funds to be used
for transportation expenditures authorized by Section 336.025, Florida Statutes; and
WHEREAS, the County and the Municipalities are desirous of insuring a stable and
sufficient revenue flow from the local option fuel tax proceeds both in terms of the amount and
the period of the levy, in order to have such monies available for the payment of transportation
expenditures incurred by the County and the Municipalities as permitted by applicable Florida
law; and
WHEREAS, the purpose and intent of this Interlocal Agreement is to establish a current
plan for the continued administration and expenditwe of the proceeds of the First Local Option
Fuel Tax, as well as a new distribution formula by redetermining the division of the proceeds
from the First Local Option Fuel Tax among the County and the Municipalities, conditioned
upon the further extension of the First Local Option Fuel Tax.
NOW, THEREFORE, in consideration of the premises and of the mutual benefit, and in
consideration of the covenants and agreements set forth herein, the County and the
Municipalities agree as follows:
Page 2 of II
SECTION 1. PRIOR PLEDGE OF LOCAL OPTION GAS TAX PROCEEDS
UNAFFECTED HEREBY. Nothing in this lnterlocal Agreement shall under any
circumstances materially or adversely affect the rights of holders of any bonds or other such debt
which have been pledged as security for the First Local Option Fuel Tax, and the covenants
regarding such pledge and the pledge itself shall not be affected hereby. Furthermore, the
amounts distributed hereunder shall not be reduced by virtue of or due to the terms of this
Interlocal Agreement below the amount pledged for the payment of principal, interest, and
reserves as required under the covenants of any bond resolution or indenture outstanding on the
date of establishment of this Interlocal Agreement.
SECTION 2. DISTRIBUTION. The First Local Option Fuel Tax imposed by the
County upon every gallon of motor fuel and diesel fuel sold in the County and taxed under the
provisions of Chapter 206, Florida Statutes, shall be distributed by the State Department of
Revenue directly to the County, for placement in the Local Option Fuel Tax Trost Fund Account
for subsequent allocation and disbursement to the Municipalities and the County in accordance
with the distribution formula attached hereto as Appendix "A" and incorporated by reference
herein.
SECTION 3. UTILIZATIONS OF FUEL TAXES. The County and the
Municipalities agree that the moneys received from the First Local Option Fuel Tax, or the
proceeds of any revenue bonds secured thereby, shall only be utilized for transportation
expenditures as defined by Section .3.36.025(7), Florida Statutes, needed to meet the requirements
of the capital improvements element of an adopted comprehensive plan, or for expenditures
needed to meet immediate local transportation problems and for other transportation-related
Page 3 of 11
expenditures that are critical for building comprehensive roadway networks by local
govermnents.
SECTION 4. PRIOR INTERLOCALS SUPERSEDED. Commencing on the
Effective Date of this lnterlocal Agreement as defined in Section 9, the County and the
Municipalities agree that the County shall administer the allocation of estimated cash receipts
and shall distribute the proceeds of the First Local Option Fuel Tax to the Municipalities and the
County in accordance with the distribution formula in Appendix A. The distribution tenns of
this lnterlocal Agreement shall supersede the distribution formulas contained in the Prior
lnterlocals, and the distribution of the First Local Option Fuel Tax proceeds shall be governed
specifically by the terms of this Interlocal Agreement as of the Effective Date. During the period
between when this Interlocal Agreement is approved by the parties hereto and the Effective Date,
the First Local Option Fuel Tax shall be distributed in accordance with the Interlocal Agreement
dated July 1, 1991. The parties hereby agree that all distributions which have been undertaken
prior to the date hereof are proper and acceptable and the parties hereby waive any right to
dispute any amounts previously distributed.
SECTION s. ABILITY TO PLEDGE. The parties respective portions of the First
Local Option Fuel Tax may be pledged by the County or the Municipalities to secure revenue
bonds or other obligations for the purposes set forth in Section 336.025, Florida Statutes, and as
set forth in this Agreement. The County and the Municipalities may also develop, implement
and administer any other program or financial arrangement in accordance with applicable law
and this Interlocal Agreement which provides for payment with their respective share of the First
Local Option Fuel Tax.
Page 4 of II
SECTION 6. NEW MUNICIP ALITffiS. Any municipality which may become newly
incorporated in the County after the effective date hereof and which is eligible for participation
in the distribution of the proceeds of the First Local Option Fuel Tax under Parts II and VI of
Chapter 218 may become a party hereto, but only in accordance with Section 336.025(4)(b),
Florida Statutes.
SECTION 7. AMENDMENT. This Agreement may be amended in writing upon the
express formal consent of the governing bodies of all the parties.
SECTION 8. EFFECTIVE DATE. This Agreement shall be effective for the purposes
stated herein on September 1, 2007, and except as otherwise provided herein, shall expire on
August .31,2017.
SECTION 9. . TERMINATION IF NO LEVY. This Agreement shall automatically
terminate in the event that the County does not adopt an ordinance extending the First Local
Option Fuel Tax pursuant to Section .336.025, Florida Statutes, on or before January 1,2007.
SECTION 10. PERIODIC REVIEW. The County and Municipalities shall review the
distribution formula for the First Local Option Fuel Tax at least every ten (10) years during the
term hereof, including any extensions of this lnterlocal Agreement.
SECTION 11. FILING INTERLOCAL AGREEMENT. Upon the execution hereof
by the duly authorized representatives of the parties, this Interlocal Agreement shall be filed with
the Clerk of the Circuit Court for recording in the public records of Pinellas County, Florida, as
required by Section 163.01 (11), Florida Statutes.
<SIGNATURE PAGE FOLLOWS>
Page 5 of) I
IN WITNESS WHEREOF, the parties hereto have caused this InterIocal Agreement to
be executed as of the day and year first above written.
ATTEST
KEN BURKE, CLERK
PINELLAS COUNTY, FLORIDA by and
through its Board of County Commissioners
By:
By:
John Morroni, Chairman
Deputy Clerk
[SEAL]
ATTEST:
TOWN OF BELLEAlR
By:
By:
Mayor
Town Clerk
[SEAL]
ATTEST:
CITY OF BELLEAIR BEACH
By:
By:
Mayor
City Clerk
[SEAL]
ATTEST:
CITY OF BELLEAIR BLUFFS
By:
By:
Mayor
City Clerk
[SEAL]
ATTEST:
TOWN OF BELLEAIR SHORE
By:
By:
Mayor
Town Clerk
[SEAL]
Page 6 of 11
Countersigned:
~/~
Fraf1f{ V. Hibbard
Mayor
Approved as to form:
~kin
City Attorney
CITY OF CLEARWATER, FLORIDA
By: 4)~.~-:u:
William B. Horne II
City Manager
Attest:
~z . J.L.~~,^--
Cyn la E. Go~eal!.-
City lerk -:::..-_ . .
ATTEST:
By:
ATTEST:
By:
ATTEST:
By:
ATTEST:
By:
City Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL]
City Clerk
[SEAL]
Town Clerk
[SEAL]
City Clerk
[SEAL]
Page 7 of I ]
CITY OF CLEARWATER
By: See Attached Signature Page
Mayor
CITY OF DUNEDIN
By:
Mayor
CITY OF GULFPORT
By:
Mayor
CITY OF INDIAN ROCKS BEACH
By:
Mayor
TOWN OF INDIAN SHORES
By:
Mayor
CITY OF KENNETH CITY
By:
Mayor
ATTEST:
By:
ATTEST:
By:
ATTEST:
By:
ATTEST:
By:
City Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL)
ATTEST:
By:
Town Clerk
[SEAL]
City Clerk
[SEAL)
City Clerk
[SEAL)
Town Clerk
[SEAL)
Poge 8 of II
CITY OF LARGO
By:
Mayor
CITY OF MADEIRA BEACH
By:
Mayor
TOWN OF N. REDINGTON BEACH
By:
Mayor
CITY OF OLDSMAR
By:
Mayor
CITY OF PINELLAS PARK.
By:
Mayor
TOWN OF REDINGTON BEACH
By:
Mayor
ATTEST:
By:
ATTEST:
By:
ATTEST:
By:
Town Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL]
City Clerk
[SEAL]
City Clerk
[SEAL]
Page 9 ofll
TOWN OF REDINGTON SHORES
By:
Mayor
CITY OF SAFETY HARBOR
By:
Mayor
CITY OF SEMINOLE
By:
Mayor
CITY OF ST. PETE BEACH
By:
Mayor
CITY OF ST. PETERSBURG
By:
Mayor
CITY OF SOUTH PASADENA
By:
Mayor
ATTEST:
By:
City Clerk
[SEAL]
ATTEST:
By:
City Clerk
[SEAL]
Page 100fll
CITY OF TARPON SPRINGS
By:
Mayor
CITY OF TREASURE ISLAND
By:
Mayor
APPENDIX A TO INTERLOCAL AGREEMENT
DATED AS OF . 2005 .
The Municipalities shall be entitled to receive forty percent (40%) of the First Local
Option Gas Tax proceeds received by the County from the Department of Revenue and the
County shall be entitled to retain sixty percent (60%) of the Local Option Gas Tax proceeds,
The Municipalities shall individually be entitled to receive the following respective portions of
such forty percent (40%):
Municipalitv
Percentage of Local Option Gas Tax
to be Received Effective September 1. 2007
Belleair
Belleair Beach
Belleair Bluffs
Belleair Shore
Clearwater
Dunedin
Gulfport
Indian Rocks Beach
Indian Shores
Kenneth Clty
Largo
Madeira Beach
North Redington Beach
Oldsmar
Pinellas Park
Redington Beach
Redington Shores
Safety Harbor
St Petersburg
St Pete Beach
Seminole
South Pasadena
Tarpon Springs
Treasure Island
Total
0.25%
0.10%
0.14%
0.00%
6..72%
2.26%
0.78%
0,32%
0.11%
0.27%
4.38%
0.28%
0.09%
0.83%
2.85%
0..10%
0.14%
1.08%
15.41%
0.61%
1.08%
0.36%
1.39%
0.46%
40.00%
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