R-2018-09 c
CLER• CITY OF CLERMONT
,, RESOLUTION NO. 2018-09
Chore Charnpons
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CLERMONT, LAKE COUNTY, FLORIDA, APPROVING THE
AMENDED AND RESTATED INTERLOCAL AGREEMENT BETWEEN
LAKE COUNTY AND THE LAKE COUNTY MUNICIPALITIES
REGARDING THE FORMULA FOR DISTRIBUTION OF THE LOCAL
OPTION FUEL TAX AND PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Clermont, Lake
County, Florida, that:
SECTION 1.
The City Council does hereby approve the acceptance of the Interlocal Agreement regarding the
formula for distribution of the local option fuel tax between Lake County and the Municipalities,
subject to the conditions contained in the agreement as incorporated and attached hereto.
SECTION 2.
This Resolution shall take effect immediately upon its adoption.
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41m.T.Cl-ER CITY OF CLERMONT
RESOLUTION NO. 2018-09
DONE AND RESOLVED by the City Council of the City of Clermont, Lake County,
Florida this 10th day of April, 2018.
CITY OF CLERMONT
' .40POP
Gail L. Ash, Mayor
ATTEST:
LIliii.J
Tracy Ackroy.Ivo v-, City Clerk
Approved as to form and legality:
0111,
Dem an - • - ., • orney
AMENDED AND RESTATED INTERLOCAL AGREEMENT
BETWEEN
LAKE COUNTY
AND
MUNICIPALITIES
RELATING TO
LOCAL OPTION FUEL TAX
THIS AMENDED AND RESTATED AGREEMENT ("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, Section 336.025 (1)(a), Florida Statutes, 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; and
WHEREAS, County imposed the first two cents (the first and second cents) in 1984 beginning
September 1, 1984 for an initial period of ten years, and subsequently extended it further until December
31,2043; and
WHEREAS, County imposed the second two cents (the third and fourth cents) beginning
September 1, 1985 for an initial period of thirty years,and subsequently extended it further until December
31,2043;and
WHEREAS, County imposed the third two cents (the fifth and sixth cents) in 1986 beginning
September 1, 1986 for an initial period of thirty years,and subsequently extended it further until December
31,2043; and
WHEREAS, on or about May 29, 2014,the County and Municipalities entered into an Interlocal
Agreement Relating to Local Option Fuel Tax("Initial Agreement")setting forth a formula for distribution
of the one-cent, two-cent, three-cent, four-cent, five-cent, or six-cent local option fuel tax, collectively
known as the"6-Cent Gas Tax;"and
WHEREAS, Section 336.025(1)(b), Florida Statutes allows the governing body of a county to
impose, in addition to other taxes allowed by law, a 1-cent, 2-cent, 3-cent, 4-cent, or 5-cent local option
fuel tax upon every gallon of motor fuel sold in a county and taxed under the provisions of part I,Chapter
206, Florida Statutes, known as the"5-Cent Gas Tax;"and
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WHEREAS, County is considering levying, subject to approval by a referendum, a 5-cent local
option fuel tax upon every gallon of motor fuel sold in Lake County allowed by Section 336.025(1)(b),
Florida Statutes; and
WHEREAS, Section 336.025(1)(b)(2), Florida Statutes, authorizes the County to enter into
interlocal agreements with one or more municipalities located herein, representing a majority of the
population of the incorporated area within the county, setting forth a distribution formula for dividing the
entire proceeds of the local option fuel tax among county government and all eligible municipalities within
the county; and
WHEREAS, Municipalities are desirous of entering into an amended and restated agreement with
each other and with the County to amend the Initial Agreement in order to restate the formula for the
distribution of the imposed 6-Cent Gas Tax and to set forth a formula for the distribution of the 5-Cent Gas
Tax, should any or all of the 1-cent, 2-cent, 3-cent, 4-cent, or 5-cent local option fuel tax be approved by
referendum.
NOW,THEREFORE,IN CONSIDERATION of the mutual terms,understandings,conditions,
premises,and covenants hereinafter set forth,and intending to be legally bound,County and Municipalities
hereby agree as follows:
1. Recitals. The foregoing recitals are true and correct and incorporated herein.
2. Authority. This Interlocal Agreement is entered into by County and Municipalities
pursuant to the authority provided by Section 336.025, Florida Statutes, and Section 163.01, Florida
Statutes.
3. Scope of Agreement. This Agreement shall apply to all or any of the 6-Cent Gas Tax
authorized in Section 336.025(1)(a),Florida Statutes. This Agreement shall also apply to the levy of the 5-
Cent Gas Tax authorized in Section 336.025(1)(b), Florida Statutes, should such 5-Cent Gas Tax be
imposed by County and approved by referendum. 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 Section 336.021(1)(a), Florida Statutes.
4. Effective Date; Existing Agreements.
a. This agreement shall become effective upon the date that it is approved by the County and
Municipalities representing a majority of the incorporated population of Lake County.
b. The Initial Agreement Relating to Local Option Fuel Tax dated May 29, 2014 and any
other previous agreement between the parties relating to local option fuel tax or gas tax
shall be replaced by this Agreement upon its Effective Date and the formula shall continue
to be implemented by the Department of Revenue.
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5. 6-Cent Gas Tax Distribution Formula. County and Municipality agree that the proceeds
of the 6-Cent Gas Tax levied upon every gallon of motor fuel and diesel fuel sold in Lake County,shall be
distributed between County and Municipalities within Lake County based on the formula as follows:
a. County Share. Beginning September 1, 2014 and thereafter, 66.38% of the 6-Cent Gas
Tax shall be distributed to County.
b. Municipal Share. Beginning September 1,2014,and thereafter,the municipal share of the
6-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 Section 186.901, Florida Statutes. Maintained road miles shall be
determined from information reported by municipalities to the Florida Department of
Transportation as provided in Section 218.322,Florida Statutes. The percentages set forth
in this paragraph shall be recalculated each year beginning January I,2016,and the newly
calculated percentages shall become effective on January 1"of each following year.
c. The County Manager, or designee, is hereby directed to determine the percentage
allocations as provided in this section 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 6-
Cent Gas Tax is in effect.
d. County and municipal governments shall utilize moneys received from the 6-Cent Gas Tax
only for transportation expenditures defined as expenditures by the local government from
local or state shared revenue sources, excluding expenditures of bond proceeds, for the
following programs:
i. Public transportation operations and maintenance.
ii. Roadway and right-of-way maintenance and equipment and structures used
primarily for the storage and maintenance of such equipment.
iii. Roadway and right-of-way drainage.
iv. Street lighting installation, operation, maintenance, and repair.
v. Traffic signs,traffic engineering,signalization,and pavement markings,
installation,operation, maintenance,and repair.
vi. Bridge maintenance and operation.
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vii. Debt service and current expenditures for transportation capital projects in the
foregoing program areas, including construction or reconstruction of roads and
sidewalks.
e. Any dispute as to the determination of distribution proportions shall be resolved as
provided in Section 336.025(5)(b), Florida Statutes.
6. 5-Cent Gas Tax Distribution Formula. If the levy of any or all of the 5-Cent Gas Tax is
imposed by County and approved by referendum, County and Municipality agree that the proceeds of the
5-Cent Gas Tax shall be distributed as follows:
a. County Share. Beginning on the statutory effective date, 66.38% of the 5-Cent Gas Tax
shall be distributed to County.
b. Municipal Share. Beginning on the statutory effective date,the municipal share of the 5-
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 Section 186.901, Florida Statutes. Maintained road miles shall be
determined from information reported by municipalities to the Florida Department of
Transportation as provided in Section 218.322,Florida Statutes. The percentages set forth
in this paragraph shall be recalculated each year beginning January 1st and the newly
calculated percentages shall become effective on January l st of each following year.
c. The County Manager, or designee, is hereby directed to determine the percentage
allocations as provided for herein 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 5-Cent
Gas Tax is in effect.
d. County and municipal governments shall utilize moneys received from the 5-Cent Gas Tax
for transportation expenditures 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
expenditures that are critical for building comprehensive roadway networks. Pursuant to
Section 336.025(1)(b)(3),Florida Statutes,expenditures for the construction of new roads,
the reconstruction or resurfacing of existing paved roads, or the paving of existing graded
roads shall be deemed to increase capacity and such projects shall be included in the capital
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improvements element of an adopted comprehensive plan; provided, however,
expenditures for the routine maintenance of roads shall not be an allowable expense.
e. Any dispute as to the determination of distribution proportions shall be resolved as
provided in Section 336.025(5)(b), Florida Statutes.
7. Term of Agreement; Modification; Severability.
a. Once effective, this agreement shall remain in effect until modified or terminated by the
parties,or until the termination of the local option fuel taxes.
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.
d. If any provision of this Agreement is found by a court of competent jurisdiction to be
invalid, it shall be considered deleted here from, and shall not invalidate the remaining
provisions.
IN WITNESS WHEREOF, the parties hereto have caused their duly authorized representatives
to execute and deliver this Amended and Restated Interlocal Agreement Regarding Local Option Fuel Tax
as of the dates set forth below:
ATTEST: LAKE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
Neil Kelly,Clerk of the Board of Timothy 1. Sullivan,Chairman
County Commissioners
of Lake County, Florida This day of , 2018.
Approved as to form and legality:
Melanie Marsh
County Attorney
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Amendment to Interlocal Agreement Between Lake County and Municipalities Relating to Local Option Fuel Tax_2018(scent)
MUNICIPALITY
,....4;e462e&-401
Printed Name: Q1/1 h , dsh
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This I 0. day of iJp r I ,201() .
ATTESTS
•
City Clerk
APP' 6 EA TO FO' AND LEGALITY:
City Attorney ue'. 12 A
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TRACY ACKROYD HOWE, MMC
City Clerk
CLER1ONT
352-241-7331
Choice of Champions Tackroyd@clermontfl.org
April 20, 2018
Lake County
Attn: Melanie Marsh
P.O. Box 7800
Tavares, FL 32778
Re: Local Option Fuel Tax Interlocal Agreement
Dear Attorney Marsh,
Enclosed herewith please find the original executed Amended and Restated Interlocal Agreement Between
Lake County and Municipalities Relating to Local Option Fuel Tax.
If you have any questions or concerns, please do not hesitate to contact our office.
Sincerely,
64y
arlie Zinker
/cz
Encl.
685 W. Montrose Street Clermont, FL 34711 www.ClermontFL.gov