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)