§ 20-72. Five-cent local option gas tax.

(a)

This section shall be known and may be cited as the "Santa Rosa County 2015 Local Option Gas Tax Ordinance."

(b)

This section is adopted pursuant to F.S. ch. 206, as amended.

(c)

Tax. There is hereby imposed a five-cent local option gas tax upon every gallon of motor fuel and diesel fuel sold in the county and taxed under the provisions of F.S. ch. 206, pt. I or II.

(d)

Proceeds. Proceeds of the tax hereby imposed shall be divided and distributed by the state department of revenue, in accordance with the terms of the applicable interlocal agreement entered into between the county and the City of Milton, the City of Gulf Breeze, and the Town of Jay. The distribution formula in the interlocal agreement shall provide for distribution of the entire proceeds of the local option gas tax among the county government and all eligible municipalities within the county.

(e)

Use of funds. The proceeds of the tax provided in this section shall be used for transportation expenditures within the county.

(f)

Rescission. It is the intent of the board of county commissioners in establishing this section that it be and is hereby empowered to rescind this local option gas tax at any time.

(g)

Duration. The tax imposition provided by this section, unless rescinded as set out in subsection (f), shall be effective from January 1, 2016, to December 31, 2026, both inclusive.

(Ord. No. 2015-19 , §§ 1—7, 9-10-15)

Note— See editor's note at Art. V.