§ 20-73. Local option ninth-cent gas tax.

(a)

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

(b)

This section is adopted pursuant to F.S. § 336.021, as amended.

(c)

Tax. There is hereby imposed a one-cent local option gas tax (called the "ninth-cent" gas tax) upon every gallon of motor fuel and special fuel sold in the county as such motor fuel and special fuel is described and taxed under the provisions of F.S. §§ 336.025, 336.0255 and F.S. ch. 206, pt. I or II.

(d)

Proceeds. Proceeds of the tax hereby imposed shall be collected by the state department of revenue and transferred to the state ninth-cent gas tax trust fund, from which such proceeds shall be distributed by the state department of revenue to 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, which rescission shall become effective as provided in F.S. § 336.021(5).

(g)

Duration. The tax hereby imposed is effective from January 1, 2016, and is for an indefinite duration, unless rescinded as set out in subsection (f).

(Ord. No. 2015-20 , §§ 1—7, 9-10-15)

Note— See editor's note at Art. V.