§ 20-71. Six-cent local option gas tax.

(a)

This section is adopted pursuant to and in accordance with F.S. § 336.025 and other applicable law.

(b)

There is hereby imposed a six-cent local option gas tax upon every gallon of motor fuel and special fuel sold in the county and taxed under the provisions of F.S. ch. 206.

(c)

The tax imposition hereby made shall be for a period of ten years commencing on September 1, 1996. The board of county commissioners specifically reserves the right to repeal this section, effective August 31 of any year. Therefore, no municipality or other governmental body shall bond their receipts of this tax.

(d)

The tax imposed under this section shall be collected and distributed in accordance with the procedures set forth in F.S. § 336.025(2).

(e)

The proceeds of the tax imposed hereby shall be distributed in and among the county, the City of Milton, City of Gulf Breeze and the Town of Jay as specified in the interlocal agreement entered into by and between the county, the City of Milton, the City of Gulf Breeze and the Town of Jay. Tax revenues will be distributed pursuant to the provisions of the interlocal agreement of September 10, 1996.

(Ord. No. 86-18, §§ 1—5, 8-14-86; Ord. No. 95-14, §§ 1—5, 7-13-95; Ord. No. 96-24, § 1, 9-26-96; Ord. No. 2006-13, § 3, 5-25-06; Ord. No. 2016-16 , § 3, 6-9-16)

Editor's note— Ord. No. 2016-16 , § 3, adopted June 9, 2016, provides for the renewal of the six-cent local option gas tax for a period of ten years commencing on September 1, 2016.

Note— See editor's note at Art. V.