Loading...
HomeMy WebLinkAboutLocal Option Gas Tax 1988 LOCAL OPTION GASOLINE TAX REVENUE DISTRIBUTION INTERLOCAL AGREEMENT THIS INTERLOCAL AGREEMENT, effective on the date specified below, by and among THE BOARD OF COUNTY COMMISSIONERS OF BREVARD COUNTY, CITY OF CAPE CANAVERAL, CITY OF COCOA, TOWN OF MALABAR, CITY OF MELBOURNE, CITY OF PALM BAY, CITY OF ROCKLEDGE, CITY OF (1 SATELLITE BEACH, AND CITY OF TITUSVILLE, CITY OF WEST MELBOURNE, establishes the local option gasoline tax, its term, its duration and its distribution formula in Brevard County from September 1, 1988 through August 31, 2001; WITNESSETH: WHEREAS, Chapter 336.025, Florida Statutes authorizes a local option gasoline tax to be levied upon the sale of motor fuel and special fuel within the County; and WHEREAS, Section 3(a)1 of said statute authorizes an interlocal agreement by and between Brevard County and the 3 municipalities located therein for the purpose of establishing a fi distribution formula for dividing the proceeds of said tax among Brevard County and all eligible municipalities within the County; and WHEREAS, representatives of Brevard County and the municipalities that are party to this agreement have met and negotiated mutually acceptable terms and conditions for said interlocal agreement; and { WHEREAS, this agreement must be executed by all parties not later than June 1, 1989; and WHEREAS, the Board of County Commissioners previously enacted a six cent local option gasoline tax for the period September 1, 1986 through August 31, 1991; and WHEREAS, the Board desires to extend said tax for additional ten year period ending on August 31, 2001. 4 jjj 1 � "k NOW, THEREFORE, in consideration of the mutual covenants, promises, and representations herein the parties agree as follows: 1.00 Definitions Account 541.00 - Road and Street Facilities Account of the Uniform Accounting System Chart of Accounts for Local Units of Government as established by the Department of Banking and Finance of the Office of the Comptroller of the State of Florida. Board - Board of County Commissioners of Brevard County I, Florida. Eligible Municipality - Municipality eligible for proceeds of local option gasoline tax as defined by Chapter 336.025(6) Florida Statutes. Municipal Population - Population of each individual municipality according to the "Estimates of Population by County and Municipality in Florida" as contained in Florida Estimates of Population prepared by the Population Program of the Bureau of Economic and Business Research of the University of Florida. Net Tax Revenue - Revenue available for distribution from the proceeds of the local option gasoline tax in Brevard County, excluding the service charge paid to the State of Florida and the required rebates to agriculture, commercial fishing and transit entities. Previous Five Year Transportation Expenditures: Board Total of previous five years transportation expenditures of the ' { Board of County Commissioners of Brevard County Florida as defined in Account 541.00 of the Uniform Accounting System Chart of Accounts. Previous Five Year Transportation Expenditures: Municipal Total of previous five years transportation expenditures of each individual municipality in Brevard County as defined in Account 541.00 of the Uniform Accounting System Chart of Accounts. Total County Population - Population of all municipalities in Brevard County plus the population of the unincorporated area of Brevard County according to the "Estimates of Population by County and Municpality in Florida" as contained in Florida Estimates of Population prepared by the Population Program of the Bureau of Economic and Business Research of the University of Florida. Total County Previous Five Year Transportation Expenditures Total of previous five years transportation expenditures of all muncipalities in Brevard County plus the previous five years transportation expenditures of the Board of County Commissioners as defined in Account 541.00 of the Uniform Accounting System Chart of Accounts. 1 Unincorporated Population - Population of the unincorporated area of Brevard County according to the "Estimates of Population by County and Municipality in Florida" as contained in Florida Estimates of Population prepared by the Population Program of the Bureau of Economic and Business Research of the University of Florida. 2.00 Amount and Term of Tax This agreement is entered into with the understanding that the Board of County Commissioners of Brevard County will enact an appropriate ordinance to levy a six cent local option gasoline tax within Brevard County, with said tax being imposed effective on September 1, 1988 and to remain in effect through August 31, 2001. In the event the Board of County Commissioners of Brevard County fails or refuses to enact said ordinance, this agreement shall be null and void. s s 3.00 Duration of Tax The term of this agreement shall be for the period of the duration of the ordinance as identified in paragraph 2.00. Upon expiration of the period of said tax provided for in said ordinance, this agreement shall terminate, except that if the Board of County Commissioners reimposes said tax as provided in Section (1)(b) of Chapter 336.025, Florida Statutes, this agreement may be renewed as provided therein. 1 4 • 4 1 1 • 1 4.00 Distribution of Proceeds of Tax All proceeds of the tax collected pursuant to Chapter 336.025, Florida Statutes, shall be divided between Brevard A County and all eligible municipalities according to the following formulas: Individual Municipal Allocation = a/y x .5 + b/z x .5 x annual net tax revenue a = municipal population b = previous five p year transportation expenditures: municipal y = total county population z = total county previous five year transportation expenditures Board of County Commissioners Allocation = c/y x .5 + d/z x .5 x annual net tax revenue 1 c = unincorporated population d = previous five year transportation expenditures: Board y = total county population z = total county previous five year transportation expenditures The population of the County and the eligible municipalities used in the distribution formula will be based upon the annual "Estimates of Population by County and Municipality in Florida" as contained in Florida Estimates of Population prepared by the Population Program of the Bureau of Economic and Business Research of the University of Florida. The initial population data used in the formula is contained in the April 1, 1987 issue of said document. Future editions of said documents will be utilized to determine county and municipalities population for the year future editions are published. It is anticipated that said document will be published yearly, but in the event it is not published yearly, then the most recent edition of said document shall be utilized. The previous five year transportation expenditures used in the formula will be based upon Account 541.00 data as tabulated by the State of Florida Department of Banking and Finance, Bureau of Local Government Finance. The initial data used in the formula will include expenditures for the years 1983, 1984, 1985, 1986 and 1987. 4 4 On or before June 1st of each calendar year, the Brevard County Planning and Zoning Department will update the data used in the distribution formula and the revenue allocations. Commencing September 1, 1991 and continuing through August 31, 2001, the amount of the tax revenues distributed to Brevard County shall not ever be reduced below 47.14004266% of the entire annual proceeds of the local option gas tax. The updated data will be provided to the Board and they shall direct the Clerk to the Board to mail a copy of the revenue py percentage allocations to each municipality for review. A period of not less than thirty (30) days shall be allowed for review and comment by the municipalities. The Board shall then certify the revenue percentage allocations and submit them to the County Comptroller. The County Comptroller shall submit the revenue percentage allocations to the Department of Revenue prior to August 15th of each calendar year. 1 k The initial revenue distribution allocations are defined in Exhibit "A ". 5.00 Eligible Expenditures for Revenues Brevard County and all eligible municipalities receiving proceeds from said tax will comply with sections (1)(c) and (7) of Chapter 336.025, Florida Statutes, regarding expenditures of revenues from said tax. 6.00 Audit Procedures Brevard County and all eligible municipalities receiving proceeds from said tax will comply with reporting procedures of the Department of Banking and Finance of the Office of the Comptroller of the State of Florida and their Uniform Accounting System Chart of Accounts for Local Units of Government. Further, 1 2 1 A 1 the County and all eligible municipalities will include a 1 statement in their respective annual audit reports verifying their compliance with said reporting procedures. 7.00 Failure to Execute Agreement In the event that any of the parties to this agreement fail i 1 to sign said agreement, the agreement will become null and void. 1 8.00 Amendment to the Agreement I This agreement may be modified or amended only by a written agreement executed by all parties hereto. The foregoing terms and conditions constitute the entire agreement between the parties hereto and any representations not contained herein shall 1 1 be null and void and of no force or effect. i 9.00 Execution of the Agreement This agreement may be simultaneously executed in several I 1 counterparts, each of which so executed shall be deemed to be an I original, and such counterparts together shall constitute one and i the same instrument. 10.00 Notification of the Department of Revenue Upon execution of this agreement by all parties, and prior i to August 15, 1989, the County Comptroller will forward the 1 agreed upon distribution formula described in paragraph 4.00 to 1 the Department of Revenue for implementation. 11.00 Commencement This agreement shall become effective upon the date of its i ` recording with the Clerk of the Circuit Court of Brevard County, a Florida. i 1 IN WITNESS WHEREOF, the undersigned parties have caused this i agreement to be duly executed on their behalf this /8 Tit day of OG ro80,e.. 1988. i ATTEST: BOARD OF COUNTY COMMISSIONERS OF BREVARD COUNTY, FLORIDA { 1 _1 .0 6/--r,r,%,..-4, B1r4/,06';Wdle74 R.C. Winstead, Jr., C -rk Sue Schmitt, Chairman 4 7 # 1 1 . . / } .` ! } } ) ) ATTEST: THE CITY OF CAPE CANAVERAL ) I 4 / I J B y: �� ] net S. Leeser, Clerk Patrick T. Lee, Mayor ] ATTEST: THE CITY OF COCOA \ 1 I lib ] / - ■� , . 14 • �� -. = BY: dam" .- �∎ . A ® / �- �._ ) Linda Knudson, Clerk poll - Robing , Mayor ] � \ ) ) ATTEST: THE TOWN OF MALABAR ) ) ) By Or ..& Rosalie Lasky, Cl- Eugene Call g, Mayor ' / ) ATTEST: THE CITY OF MELBOURNE: \ ) � i c BY: § lla M. aston, Clerk Joseph F. Mullins, Ma or ] } ) ) ATTEST: THE CITY OF PALM BAY \ , ] • \ / 4 a....€A2 By ) Alice pas ore, Clerk Frank Filiberto, Mayor ) } ATTEST: THE CITY OF ROCKLEDGE I ) � . � © ∎ } . i .• . / / . By 4!! n � Dorat S. Ham lton, Clerk J J. es, Mayor ) iv ] } ) ATTEST: THE CITY OF SATELLITE BEACH } I 2 . � 1 1 a- § Y _ «� } J itb A. Hurst, Deputy Clerk ■avid R. Schechte7 Mayor } \ j ) } } I ] © ^ • 1 , , ) ) i ATTEST: THE CITY OF TITUSVILLE , 1 1 4. 4.4.4e, By: ) Karan Rou savall, Deputy Clerk Truman Scarborou.h Mayor i I ATTEST: THE CITY OF WEST MELBOURNE ] . ir . i Z i \ I /0, = - - - , 1 ..i ` .. i \ "n ■aniels, Clerk Frederick Wi to 4 7 M ;yor 4 / ) I 1 ) I ] j ] § I ] ] ! i ' I I ) I ] ] ] } i ) I i ) \ ] \ ) \ ` ) ] 4 EXHIBIT "A" ANNUAL SIX CENT GAS TAX REVENUES (58/ POPULATION /58% TRANSPORTATION EXPENDITURES) } PERCENT REVENUE JURISDICTION SHARE SHARE BREVARD COUNTY 45.48185652 $5,829,354.49 CAPE CANAVERAL 1.64376798 $182,898.38 COCOA 4.19849781 $465,893.44 COCOA BEACH 3.27523871 $362,817.47 INDIALANTIC 8.88869786 $89,584.44 INDIAN HARBOUR BEACH 1.82472338 3282,135.84 MALABAR 8.37471813 $41,589.83 MELBOURNE 15.43153821 $1,789,445.59 MELBOURNE BEACH 8.72412681 $88,215.89 MELBOURNE VILLAGE 8.18616489 $28,622.63 PALM BAY 9.28489541 $1,819,594.38 PALM SHORES 8.81418883 $1,562.84 ROCKLEDGE 3.58389832 $388,858.88 SATELLITE BEACH 1.78448967 $197,678.98 TITUSVILLE 9.97916188 $1,185,453.89 WEST MELBOURNE 1.64654927 $182,398.48 TOTAL 188.88888888 $11,877,615.53 1 Cent Tax = 31,846,269 6 Cent Tax = 311,877,615 (based on first year actual receipts from October, 1986 to September, 1987) 6 Cent x 5 Years = 355,388,875