No preview available
2014-048 INTERLOCAL AGREEMENT BETWEEN LAKE COUNTY AND MUNICIPALITIES RELATING TO LOCAL OPTION FUEL TAX THIS AGREEMENT entered into by and between the Board of County Commissioners of Lake County, Florida, hereinafter referred to as "County", and the Municipalities who have signed this Agreement, hereinafter referred to as"Municipalities". WHEREAS, Florida Statute 336.025 (1)(a)(1) allows the governing body of a county to impose in addition to other taxes allowed by law, a one-cent, two-cent, three-cent, four-cent, five-cent, or six-cent local option fuel tax, upon every gallon of motor fuel and diesel fuel sold in that county and taxed under Chapter 206, Florida Statutes(hereinafter referred to as the"Gas Tax"),and WHEREAS, County imposed the first two cents (the first and second cents) Gas Tax in 1984 beginning September 1, 1984 for an initial period of ten years,and WHEREAS, County extended the first two cents Gas Tax in 1994 beginning September 1, 1994 for a period of twenty years extending until August 31,2014, and WHEREAS, County further extended the first two cents Gas Tax in 2014 for a period of twenty- nine years and four months extending until December 31,2043, and WHEREAS, County imposed the second two cents (the third and fourth cents) of the Gas Tax in 1985 beginning September 1, 1985 for an initial period of thirty years extending until August 31, 2015, and WHEREAS, County imposed the third two cents (the fifth and sixth cents) of the Gas Tax in 1986 beginning September 1, 1986 for an initial period of thirty years extending until August 31,2016, and WHEREAS, Florida Statute 336.025 provides that the proceeds of the Gas Tax may only be used for transportation expenditures as defined in the statute, and further that such tax shall be distributed between a county and municipalities located in such county based either on transportation expenditures or upon the formula approved by the county and municipalities representing a majority of the incorporated population of that county,and WHEREAS, the current Gas Tax in Lake County is divided between the County and the Municipalities in the county based on interlocal agreements, and P Y g , WHEREAS, County is considering the extension of some or all of the Gas Tax as each two cents expire in 2015, and 2016, and is desirous of entering into a new interlocal agreement which would set forth a new formula for distribution of the Gas Tax should any of such taxes be extended,and WHEREAS, Florida Statute 336.025 requires that such agreement be approved by the county and with municipalities representing a majority of the incorporated population of the county,and WHEREAS, Municipalities are desirous of entering into a new agreement with County and other Lake County municipalities to set forth a new formula for the distribution of the Gas Tax should any or all of it be extended by County,and IT IS AGREED by County and Municipalities as follows: 1. Recitals. The foregoing recitals are true and correct and incorporated herein. 2. Authority. This agreement is entered into by County and Municipalities pursuant to the authority provided by Florida Statutes 336.025 and 163.01. 3. Scope of Agreement. This'agreement shall apply to all or any of the Gas Tax should such taxes be extended or imposed by County. This agreement shall not apply to the one-cent tax on every net gallon of motor and diesel fuel sold in Lake County which is known as the Ninth-Cent Fuel Tax and which is authorized by Florida Statute 336.021(1)(a). 4. Effective Date;Existing Agreements. a. This agreement shall became effective upon the date that it is approved by County and Municipalities representing a majority of the incorporated population of Lake County. b. The existing agreements between the parties relating to.the Gas Tax shall be replaced by this agreement upon the effective date and the new formula implemented by the Department of Revenue at the earliest possible date. 5. Distribution Formula. County and Municipality agree that the proceeds of the one, two, three, four, five, and six cent Gas Tax, shall be distributed between County and Municipalities within Lake County based on the formula contained in this paragraph. a. County Share. Beginning September 1, 2014 and thereafter, 66.38% of all six cents shall be distributed to County. The parties understand that the third and fourth cents of the Gas Tax will need to be renewed in 2015 and the fifth and sixth cents of the Gas Tax will need to be renewed in 2016; it is the intent of the parties that the County share of all six cents of the Gas Tax shall be 66.38% and shall continue for any of the six cents that are renewed. b. Municipal Share. i First and Second Cent Gas Tax. Beginning September 1, 2014, the municipal share of the one and two cent Gas Tax shall be distributed to Municipalities in Lake County as follows: one-half (1/2) of the proceeds shall be based on the population distribution among each municipality and one-half (1/2) of the proceeds shall be based upon road miles of public roads maintained by each municipality. Population shall be determined utilizing the population estimates provided to the Governor by the Office of Economic and Demographic Research as provided in Florida Statute 186.901. Maintained road miles shall be determined from information reported by municipalities to the Florida Department of Transportation as provided in Florida Statute 218.322. The percentages set forth in this paragraph shall be recalculated each year beginning January 1, 2016, and the newly calculated percentages shall become effective on January 1st of each following year. ii. Third and Fourth Cent Gas Tax. The municipal share of the third and fourth cents Gas Tax shall be distributed to municipalities in Lake County as follows. 1. Until August 31,2015,the proceeds shall be distributed as follows: Astatula 0.2932% Clermont 3.6813% Eustis 7.1562% Fruitland Park 0.5430% Groveland 0.7493% Howey-In-The-Hills 0.2932% Lady Lake 0.5321% Leesburg 9.8276% Mascotte 0.8470% Minneola 0.5104% Montverde 0.4126% Mount Dora 5.5165% Tavares 1.9655% Umatilla 1.2922% 2. Commencing September 1, 2015 and thereafter the proceeds shall be distributed in the same manner and percentages as the first and second cent Gas Tax as set forth above. iii. Fifth and Six Cent Gas Tax. The municipal share of the fifth and sixth cents Gas Tax shall be distributed to municipalities in Lake County as follows: 1. Until August 31,2016,the proceeds shall be distributed as follows: Astatula 0.5538% Clermont 3.4749% Eustis 6.8847% Fruitland Park 1.5311% Groveland 1.2271% Howey-In-The-Hills 0.3909% Lady Lake 1.2379% Leesburg 8.2530% Mascotte 0.9556% Minneola 0.5430% Montverde 0.2606% Mount Dora 3.6378% _ Tavares 3.4641% Umatilla 1.2054% 2 Commencing September 1, 2016 and thereafter the proceeds shall be distributed in the same manner and percentages as the first and second cent Gas Tax as set forth above. c. The county [manager is hereby directed to determine the percentage allocations as provided in paragraph (b) and to provide copies to all Municipalities within Lake County, and to the Department of Revenue prior to October 1 of each year that the Gas Tax is in effect. d Any dispute as to the determination of distribution proportions shall be resolved as provided in Florida Statutes 336.025(5)(b). 6. Term of Agreement;Modification. a. Once effective, this agreement shall remain in effect until modified or terminated by the parties,or until the termination of the Gas Tax. b. This agreement may be ,modified or terminated only by agreement in writing and approved by County and Municipalities representing a majority of the unincorporated population within Lake County, Florida. c The parties shall review and hold public hearings on the terms of this Agreement every ten (10)years. IN WITNESS WHEREOF, the parties hereto have caused their duly authorized representatives to execute and deliver this Agreement as of the date set forth above. ATTEST: LAKE COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS -- - 4' Neil Kelly,Clerk of the Board of Jimm C.n er,Chairman County Commissioners of Lake County, Florida Thi.i� ' day of ' 2014. APPROVED AS TO FO', AND LEGALITY: A al 11 Sanford A. Minkoff County Attorney ate _ =�z City of Clermont 116 r Dar - sr ,City M;nager a•:.�, ' f Date&-46 a rJ a©f'1 ATTEST: )qckirtati:L Tracy Ackroyd,City Clerk APPROVED 0 FOR ANI • - Daniel F. Mantzaris,Ci - .