Chapter 799 - LOCAL OPTION GAS TAX

Sec. 796.212. - Limited contracting authority. TITLE XXIII - TRAFFIC AND PARKING Chapter 799 - LOCAL OPTION GAS TAX[1]

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Cross reference— Traffic and parking, Tit. XXIII.

PART 1. - SIX-CENT LOCAL OPTION GAS TAX

Sec. 799.101. - Tax imposed; limitation.

There is hereby imposed a tax, hereinafter known as the six-cent local option gas tax, in the amount of six cents upon every gallon of motor fuel and special fuel sold in the General Services District and taxed under the provisions of F.S. Ch. 206. This tax shall be effective on September 1, 2016 and shall continue through August 31, 2046.

(Ord. 85-793-824, § 1; Ord. 91-819-411, § 1; Ord. 2013-820-E, § 1; Ord. 2021-223-E, § 1)

Editor's note— The initial Local Option Gas Tax, allowed by F.S. § 336.025, was for a period from September 1, 1986 to August 31, 2016. The Local Option Gas tax was reissued pursuant to law via Ordinance 2013-820-E.

Sec. 799.102. - Manner of collection.

The local option gas tax shall be collected by the State Department of Revenue in the same manner as other gas taxes are collected pursuant to F.S. Ch. 206 and, when received by the City, shall be credited to the Local Option Gas Tax Trust Fund created by Section 111.515.

(Ord. 85-793-824, § 1; Ord. 2006-422-E, § 124)

Sec. 799.103. - Purpose of tax.

The local option gas tax shall be utilized only for transportation expenditures, as that term is defined in F.S. § 336.025(7) and as appropriated from time to time by the Council.

(Ord. 85-793-824, § 1)

Sec. 799.104. - Legislative authority.

This Chapter is enacted pursuant to the authority contained in F.S. § 336.025.

(Ord. 85-793-824, § 1)

Sec. 799.105. - Territorial application.

This Chapter shall apply throughout the General Services District. The City is exercising its powers as a County in the enactment of this Chapter and the imposition of the local option gas tax, pursuant to the authority contained in Section 3.01 of the Charter.

(Ord. 85-793-824, § 1)

Sec. 799.106. - Distribution of tax proceeds.

The proceeds of the local option gas tax shall be distributed among the City and Urban Services Districts Two, Three, Four and Five, to the extent that they are each eligible to receive a distribution, based upon the percentage amount calculated by dividing the latest annual population total for each such governmental unit, as calculated and certified annually by the State Department of Administration, by the latest annual population total of Duval County as likewise calculated and certified. This percentage amount shall be revised annually during the term of the tax as the population figures calculated and certified by the Department of Administration are revised. The Council Auditor shall provide the State Department of Revenue with the distribution proportions on or before October 1 of each year the tax is in effect; if a dispute shall arise with respect to the determination of distribution proportions as provided in F.S. § 336.025(5)(b), the tax proceeds shall be paid into the Local Option Gas Tax Trust Fund without distribution and held in escrow until the dispute is resolved. The City's share of proceeds from the six-cent local option gas tax shall be distributed between the City of Jacksonville and the JTA pursuant to the Interlocal Agreement between the City and JTA authorized by Ordinance 2021-223-E. In the event none of the local municipalities enter into an Amended and Restated Interlocal Agreement authorized by Ordinance 2021-223-E, the proceeds of the six-cent local option gas tax, as to the August 31, 2036 through September 1, 2046 time frame shall be disbursed based on the transportation expenditures of each eligible local municipality for the immediately preceding five fiscal years, as a proportion of the total of such expenditures for the County and all municipalities within the County, consistent with F.S. § 336.025.

(Ord. 85-793-824, § 1; Ord. 2021-223-E, § 1)

Sec. 799.107. - Use of City's 1 cent gas tax.

Of the 1 cent Local Option Gas Tax which the City shall receive from collections as remitted by the Department of Revenue, 80 percent shall be dedicated to roadway maintenance while the remaining 20 percent shall be dedicated to bicycle and pedestrian improvements on or along roadways and City rights-of-way. Funds dedicated for bicycle and pedestrian improvements on City rights-of-way may be expended for new sidewalks, widening existing sidewalks, and new connections to existing sidewalks but no funds shall be used for sidewalk repair projects. Changes to the allocation provided herein shall require approval by at least two-thirds majority of all Council Members.

(Ord. 2018-295-E, § 1)

PART 2. - FIVE-CENT LOCAL OPTION GAS TAX

Sec. 799.201. - Tax imposed; limitation.

There is hereby imposed a tax, hereinafter known as the five-cent local option gas tax, in the amount of five cents upon every gallon of motor fuel sold (exclusive of diesel fuel) in the General Services District and taxed under the provisions of F.S. Ch. 206. This tax shall be effective on January 1, 2022 and shall continue through December 31, 2051.

(Ord. 2021-223-E, § 1)

Sec. 799.202. - Manner of collection.

The five-cent local option gas tax shall be collected by the State Department of Revenue in the same manner as other gas taxes are collected pursuant to F.S. Ch. 206 and, when received by the City, shall be credited to the Local Option Gas Tax Trust Fund created by Section 111.515, Ordinance Code.

(Ord. 2021-223-E, § 1)

Sec. 799.203. - Purpose of tax.

The five-cent local option gas tax shall be utilized only for transportation expenditures, as that term is set forth in F.S. § 336.025(1)(b)(3), as defined in F.S. § 336.025(7) and as appropriated from time to time by the Council.

(Ord. 2021-223-E, § 1)

Sec. 799.204. - Legislative authority.

This Chapter is enacted pursuant to the authority contained in F.S. § 336.025.

(Ord. 2021-223-E, § 1)

Sec. 799.205. - Territorial application.

This Chapter shall apply throughout the General Services District. The City is exercising its powers as a County in the enactment of this Chapter and the imposition of the five-cent local option gas tax, pursuant to the authority contained in Section 3.01 of the Charter.

(Ord. 2021-223-E, § 1)

Sec. 799.206. - Distribution of tax proceeds.

The proceeds of the five-cent local option gas tax shall be distributed among the City and Urban Services Districts Two, Three, Four and Five, to the extent that they are each eligible to receive a distribution, based upon the percentage amount calculated by dividing the latest annual population total for each such governmental unit, as calculated and certified annually by the State Department of Administration, by the latest annual population total of Duval County as likewise calculated and certified. This percentage amount shall be revised annually during the term of the tax as the population figures calculated and certified by the Department of Administration are revised. The Council Auditor shall provide the State Department of Revenue with the distribution proportions on or before October 1 of each year the tax is in effect; if a dispute shall arise with respect to the determination of distribution proportions as provided in F.S. § 336.025(5)(b), the tax proceeds shall be paid into the Local Option Gas Tax Trust Fund without distribution and held in escrow until the dispute is resolved. In the event the local municipalities do not enter into an Amended and Restated Interlocal Agreement as authorized by Ordinance 2021-223-E, the proceeds of the five-cent local option gas tax shall be disbursed based on the transportation expenditures of each eligible local municipality for the immediately preceding five fiscal years, as a proportion of the total of such expenditures for the County and all municipalities within the County, consistent with F.S. § 336.025. The City's share of proceeds from the five-cent local option gas tax shall be distributed between the City and the JTA pursuant to the Interlocal Agreement between the City and JTA authorized by Ordinance 2021-223-E.

(Ord. 2021-223-E, § 1)

Sec. 799.207. - Use of City's share of five-cent local option gas tax.

Proceeds from the five-cent local option gas tax shall be used by the City, eligible municipalities within Duval County and JTA only for transportation expenses as authorized and defined in F.S. § 336.025(7).

(Ord. 2021-223-E, § 1)

Sec. 799.208. - Use of JTA's share of five-cent local option gas tax.

In addition to the provisions of Section 799.207, proceeds from the five-cent local option gas tax shall be used by the JTA only for transportation expenses as authorized and defined in F.S. § 336.025(7), and for JTA projects post enactment of Ordinance 2021-223-E, in no event shall JTA use proceeds for the US Department of Transportation Build Grant.

(Ord. 2021-223-E, § 1)

PART 3. - 9TH-CENT LOCAL OPTION GAS TAX

Sec. 799.301. - Tax imposed; limitation.

There is hereby imposed a tax, hereinafter known as the 9th-cent local option gas tax, in the amount of one cent upon every gallon of motor fuel sold in the General Services District and taxed under the provisions of F.S. Ch. 206. This tax shall be effective on January 1, 2022 and shall continue through December 31, 2051.

(Ord. 2021-223-E, § 1)

Sec. 799.302. - Manner of collection.

The 9th-cent local option gas tax shall be collected by the State Department of Revenue in the same manner as other gas taxes are collected pursuant to F.S. Ch. 206 and, when received by the City, shall be credited to the Local Option Gas Tax Trust Fund created by Section 111.515, Ordinance Code.

(Ord. 2021-223-E, § 1)

Sec. 799.303. - Purpose of tax.

The 9th-cent local option gas tax shall be utilized only for transportation expenditures, as that term is defined in F.S. § 336.025(7), as appropriated from time to time by the Council.

(Ord. 2021-223-E, § 1)

Sec. 799.304. - Legislative authority.

This Chapter is enacted pursuant to the authority contained in F.S. §§ 206.41, 206.87 and 336.021.

(Ord. 2021-223-E, § 1)

Sec. 799.305. - Territorial application.

This Chapter shall apply throughout the General Services District. The City is exercising its powers as a County in the enactment of this Chapter and the imposition of the 9th-cent local option gas tax, pursuant to the authority contained in Section 3.01 of the Charter.

(Ord. 2021-223-E, § 1)

Sec. 799.306. - Distribution of tax proceeds.

The proceeds of the 9th-cent local option gas tax shall be distributed between the City and JTA on a 50/50 basis, pursuant to the Interlocal Agreement between the City and JTA as authorized by Ordinance 2021-223-E.

(Ord. 2021-223-E, § 1)

Sec. 799.307. - Use of 9th-cent gas tax.

Proceeds from the 9th Cent Gas Tax shall be used by the County and JTA only for transportation expenses as defined in F.S. § 336.025.

(Ord. 2021-223-E, § 1)

Sec. 799.308. - Use of JTA's share of 9th-cent local option gas tax.

In addition to the provisions of Section 799.207, Ordinance Code, proceeds from the 9th-cent local option gas tax shall be used by the JTA only for transportation expenses as authorized and defined in F.S. § 336.025(7), and for JTA projects post enactment of Ordinance 2021-223-E, in no event shall JTA use proceeds for the US Department of Transportation Build Grant.

(Ord. 2021-223-E, § 1)

Sec. 796.212. - Limited contracting authority. TITLE XXIII - TRAFFIC AND PARKING