222-Seminole County Local Option Gas Tax
,.
INTERLOCAL AGREEMENT
THIS AGREEMENT, by and between the COUNTY OF SEMINOLE,
a political subdivision of the State of Florida, whose address is
Seminole County Services Building, 1101 East First Street,
Sanford, Florida 32771, hereinafter referred to as COUNTY, and
the following municipalities:
CITY OF ALTAMONTE SPRINGS, a Florida municipal corpora-
tion, whose address is 225 Newburyport Avenue, Altarnonte Springs,
Florida 32701, hereinafter referred to as ALTAMONTE SPRINGS; and
CITY OF CASSELBERRY, a Florida municipal corporation,
whose address is 95 Lake Triplet Drive, Casselberry, Florida
32707, hereinafter referred to as CASSELBERRY; and
CITY OF LAKE MARY, a Florida municipal corporation,
whose address is Post Office Box 725, Lake Mary, Florida 32746,
hereinafter referred to as LAKE MARY; and
CITY OF LONGWOOD, a Florida municipal corporation,
whose address is 175 W. Warren Avenue, Longwood, Florida 32750,
hereinafter referred to as LONGWOOD; and
CITY OF OVIEDO, a Florida municipal corporation, whose
address is Post Office Box 159, Oviedo, Florida 32765, herein-
after referred to as OVIEDO; and
CITY OF SANFORD, a Florida municipal corporation, whose
address is Post Office Box 1778, Sanford, Florida 32771, herein-
after referred to as SANFORD; and
CITY OF WINTER SPRINGS, a Florida municipal corpora-
tion, whose address is 400 N. Edgemon Avenue, Winter Springs,
Florida 32708, hereinafter referred to as WINTER SPRINGS.
WHEREAS, under the authority of Section 336.025,
-~rida Statutes, and pursuant to Seminole County Ordinances Nos.
.J
"
~ '2, 85-33 and 85-34, the COUNTY levied a combined six cents
local option gas tax upon every gallon of motor fuel and
1 fuel sold in Seminole County and provided for distribu-
the proceeds from the tax between itself and rnunicipali-
lthin Seminole County; and
-1-
WHEREAS, Senate Bill 313, passed during the 1986
Legislative Session, provides that an inter local agreement to
determine the method for distribution of local option gas tax
revenues may be entered into prior to August 1, 1986 to be
effective as to 1986-1987 local option gas tax proceeds or prior
to June 1 of any year thereafter; and
WHEREAS, the COUNTY and signatory municipal ties intend
to provide for the distribution of local option gas tax proceeds
according to this Agreement:
NOW THEREFORE in consideration of the covenants
contained herein, the receipt and adequacy of which are hereby
acknowledged by all parties hereto, the parties agree to provide
for the distribution of local option gas tax proceeds as follows:
SECTION 1. TERM. This Agreement shall become effec-
tive when approved by the Governing Bodies of the COUNTY and
the requisite number of municipalities pursuant to Section
336.025, 3(a) (1), Florida Statutes (as amended 1986), and upon
the dismissal by ALTAMONTE SPRINGS of its petition filed on
August 27, 1985, with the Administration Commission. This
Agreement shall remain in effect for the lives of the taxes
adopted pursuant to Seminole County Ordinance 83-22, as amended
by Seminole County Ordinance 84-33, and Ordinance 85-34.
SECTION 2. DISTRIBUTION OF PROCEEDS BEGINNING FISCAL
YEAR 1987-1988.
(a) The net proceeds of the combined six cents
($.06) local option gas tax levied and imposed by the COUNTY
shall be allocated for calendar year January, 1988 and for each
calendar year thereafter until the expiration of this Agreement
on the basis of the formula set forth at Subsections (b) and (c)
of this Section. Net proceeds shall mean the combined six cents
($.06) local option gas tax collected by the Florida Department
of Revenue less the amount retained by the Florida Department of
Revenue for administration as provided in Section 215.20, Florida
Statutes, or its successor provision.
-2-
(b) The County portion of the combined six cents
($.06) local option gas tax shall be distributed for calendar
years beginning January, 1988 and thereafter for the lives of
the taxes, as established pursuant to Seminole County Ordinances
83-22, as amended by Ordinance 85-33, and Ordinance 85-34 on the
basis of 63.6 per cent (the County portion) to the County. The
balance of 36.4 percent (the municipal portion) shall be distri-
buted to all eligible incorporated municipalities in Seminole
County, Florida.
(c) The municipal portion of the combined six
cents ($.06) local option gas tax shall be distributed for
calendar years beginning January 1, 1988 and thereafter for the
lives of the taxes as established pursuant to Seminole County
Ordinances 83-22, as amended by Ordinance 85-33, and Ordinance
85-34, among the eligible incorporated municipalities in Seminole
County, Florida, based upon a five (5) year floating formula,
annually adjusted, based upon the proportional share of the
total transportation expenditures made by each of the
municipalities.
SECTION 3. ROLLING FORMULA COMPUTATION.
(a) The COUNTY shall collect from the municipali-
ties and the municipalities shall provide to the COUNTY, on or
before a date established by the COUNTY and in a form determined
by the COUNTY, adequate data detailing the expenditures made in
each category listed in subsections (b) (1) through (b) (7) of
this Section. The COUNTY shall compute distribution percentages
therefrom and provide to the municipalities a summary of the
percentages computed and make available for review the documents
from which such percentages were computed. The distribution
percentages shall apply to revenue distribution during the next
calendar year and, on or before July 1 of each year, the COUNTY
shall forward the provided percentages to the Florida Department
of Revenue. Failure by any City to provide the expenditure
information in substantial compliance as required herein shall
-3-
authorize the County to use that City's transportation expendi-
tures contained in that City's audit reports, for that City's
current calculations.
(b) In accordance with Section 336.025(7), Florida
Statutes (1985), transportation expenditures utilized in calcu-
lating each party's distribution proportion of the local option
gas tax proceeds shall only include expenditures by each party
from local or state shared revenue sources, excluding federal
revenue sharing funds, local option gas tax proceeds, and
bond proceeds, for the following programs:
(1) public transportation operations and maintenance;
(2) roadway and right-of-way maintenance and
equipment;
(3) roadway and right-of-way drainage;
(4) street lighting;
(5) traffic signs, traffic engineering, signalization
and pavement markings;
(6) bridge maintenance and operation;
(7) debt service and current expenditures for transpor-
tation capital projects in the foregoing program areas, including
construction or reconstruction of roads.
SECTION 4. DISTRIBUTION OF PROCEEDS FOR FISCAL YEARS
1985-1986 and 1986-1987.
(a) The distribution proportions for the proceeds
of the first four cents ($.04) of the combined six cents ($.06)
local option gas tax for fiscal years 1985-1986 and 1986-1987
up to and including December 31, 1987, shall be as set forth
below and are based upon the proportionate share of the total
transportation expenditures made by the COUNTY and eligible
municipalities for the five (5) fiscal years preceding authoriza-
tion and imposition of the tax (1978-1982):
-4-
Local Government Distribution Proportion
Seminole County 64.89%
Altarnonte Springs 7.46%
Casselberry 6.86%
Lake Mary 1.04%
Longwood 5.41%
Oviedo 1.54%
Sanford 10.06%
winter Springs 2.74%
(b) The distribution proportions for the proceeds
of the last two cents ($.02) of the combined six cents ($.06)
local option gas tax for fiscal years 1985-1986 and 1986-1987 up
to and including December 31, 1987, shall be as set forth below
and are based upon the proportionate share of the total transpor-
tation expenditures made by the COUNTY and eligible municipali-
ties for the five (5) fiscal years preceding authorization and
imposition of the tax (1980-1984):
Local Government Distribution Proportion
Seminole County 61.09%
Altarnonte Springs 11.87%
Casselberry 6.59%
Lake Mary 0.93%
Longwood 5.31%
Oviedo 1.33%
Sanford 9.64%
winter Springs 3.24%
SECTION 5. COVENANT OF THE PARTIES.
(a) Prior to challenging the distribution of
local option gas tax revenues under the provisions of Section
336.025(5) (b), Florida Statutes, or its successor provision, in
any forum, judicial or administrative, a party shall submit, in
writing, its objection to the distribution proportion to the
Seminole County Office of Management and Budget, which shall,
within thirty (30) days of receipt, provide to the chairperson of
-5-
\
the Council of Local Governments in Seminole County (CALNO), an
analysis of the challenge. Upon receipt of the analysis, CALNO
shall, within thirty (30) days, hear the challenge at a special
meeting called solely for said purpose, at which CALNO shall,
upon majority vote, render an advisory and non-binding opinion as
to the validity or invalidity of the challenge.
(b) In the event that any party hereto shall
challenge the distribution of local option gas tax revenues under
the provisions of Section 336.025(5) (b), Florida Statutes, or
its successor provision, in any forum, judicial or administra-
tive, the revenues to be distributed to the parties shall not be
held, escrowed, or delayed by the Florida Department of Revenue
during the pendency of the dispute and, to the extent legally
permissible, the revenues shall be distributed to each party to
the extent that each party's distribution share would not be
reduced if the challenge were successful.
SECTION 6. AMENDMENT OF ORDINANCE 83-22. Upon due
authorization, execution, and delivery of a valid Interlocal
Agreement by and among the COUNTY and municipalities in accor-
dance with Section 336.025(3)(a)1., Florida Statutes (1985), the
COUNTY will cause Seminole County Ordinance 83-22 to be amended
as follows:
Delete Section 3 in its entirety and substitute
therefore the following
SECTION 3.
DISTRIBUTION OF PROCEEDS.
Proceeds
of the tax hereby imposed shall be divided and distri-
buted among the County government and eligible munici-
palities in accordance with the provisions of Section
336.025, Florida Statutes, as amended. The County
shall provide the Department of Revenue, State of
Florida, with the actual distribution percentages
whether derived from an interlocal agreement as
authorized by Section 336.025(3) (a)l, Florida Statutes
(1985), or by applicability of the statutory formula
-6-
, "
.
, .
set forth in Section 336.025(4), Florida Statutes
(1983) .
SECTION 7. SAVINGS CLAUSE. The parties agree that if
any provision of this Agreement is declared invalid in any
administrative or judicial proceeding, the provisions of Seminole
County Ordinance Numbers 83-22, 85-33, and 85-34 shall survive
and be in full force and effect without prejudice to any party
disputing distribution percentages pursuant to Section
336.025(5) (b), Florida Statutes (1985).
IN WITNESS WHEREOF, the parties having caused this
Agreement to be executed in eight (8) counterparts by their
respective and duly authorized offices on the respective dates.
J'
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PATSY (WAINRIGHT, _ TY,CLERK
CITY OF ALTAMONTE SPRINGS
,) I
By: _~~~O
~AY ND AMBROSE, Mayor ~
Date: ~yA-.n'" ~7;. <fZ,{4-, (
ATTEST:
ATTEST:
CITY OF CASSELBERRY
LINDA GARAVANO, City Clerk
By:
OWEN SHEPPARD, Mayor
Date:
d:&Q2~u~
ROL A. EDWARDS, Clty C erk
CITY OF LAKE MARY
By: ((~~lU~~
RICHARD A. FES , Mayor
Date: q IL L lob
I I
ATTEST:
CITY OF LONGWOOD
By:
LARRY GOLDBERG, Mayor
DONALD L. TERRY, City Clerk
Date:
L/ l :t: /1
/Ia{(c-cff ,U Y
NANCY K. C , Clty Clerk
tj
By~'I/~
R~~.IWH~R, Mayor
Date: Sl/I-S/,
ATTEST:
-7-
...
,
ATTEST:
/j7A~~
H~NRY ~AMM_y. C//
Clty C erk
ATTEST:
CITY OF SANFORD
iii' [) Ij,
By: . J ,#n~Jl
BE-'T~ 8MI,/:, Mayor
Date: '1 It/' In
/ /
~J' ~J::j
MARY T. NORTON, City Clerk
ATTEST:
As authorized for execution
by .th. e Board of c!lnty Commis-
si5LQS in their ~ r ~ '
19 regular rnee in
LNG/gg
061786
Rev 070286/1f
Rev 070386
Rev 070786
Rev 070886
Rev 080686
Rev 080786
Date:
-8-
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
By:
~tenstrom, McIntosh, Julian, Colbert (6 Whigham, P. A.
Attorneys and Counsellors at Law
0un Bank Downtown. 200 W. First 0treel
Post Ofllce Box 1330 0anford. Florida 32772-1330 (305) 322-2171 ORL. 834-5119
William L. Colbert
Reference:
July 10, 1986
~AND DELIVERY )aX
Frank A. Faison, City Manager
City of Sanford, Florida
Sanford City Hall
Sanford, Florida 32771
RE: Local Option Gas Tax/Proposed Inter10cal Agreement
Dear Frank:
Enclosed please find a final draft of a proposed Interlocal
Agreement between the County and the Cities regarding settlement
of the ongoing local option gas tax issue. As I understand it,
tentative agreement has been reached between the Cities and the
County to resolve this matter. The enclosed draft is intended to
be a final one and should be submitted to the City Commission for
their consideration.
If I may be of further assistance, please feel free to contact
me.
Sincerely,
STENSTROM, McINTOSH,
COLBE~ ~HIGHAM,
I!){d
William L. Colbert
JULIAN,
P. A.
WLC/lss
Enclosures
COUNTY OF SEMINOLE
FLORIDA
COUNTY A HORNEY'S OFFICE
PHONE: (305) 321-1130, EXT. 254
July 0, 1986
1101 EAST FIRST STREET
SANFORD, FLORIDA 32771
Clay SiIn!l1ons, Esquire
Stenstroill, McIntosh, JUlian,
Colbert & Whigham, P.A.
Post Office Box 1330
Sanford, Florida 32771
Attorney for Casselberry,
Oviedo and Sanford
Re: Legislation Pertaining to Local Option Gas Tax/
Proposed Interlocal Agreement
Dear Clay:
Two counterparts of an Interlocal Agreement are
enclosed for your review. This document is the result of our
"ll1ark-llp" session of July 7, 1986.
If the document meets with your approval, please
arrange for its consideration by your City Commission on or
before July 22. The reason for the deadline is so that an
Interlocal Agreement, fully executed 01' all the parties, can be
submitted to the Cabinet Aides' meeting scheduled for July 23 in
Tallahassee, and thereby placed on the agenda for the meeting of
the Governor and the Cabinet scheduled for July 29.
Should your City COil1mission aecide to enter into the
Agreement, please return one fully executed counterpart to my
office by noon July ~2.
It is anticipated that, if these deadlines can be met,
Altamonte I-/ill dismiss its petition anci tile local option gas tax
proceeas can be distriouted ill1;lIediately ii1 accordance with the
Inter local Agree;,lent.
Thank you [or your assistance 1n this matter.
Very truly yours,
.
~~ton
County Attorney
UC/lf
Enclosures
c c : I jay 0 rot E a c 11 C i t Y - II i tho ute 11 c 1 0 sur e s
City i'Jdll,YjCrs - l/itllOUt enclosurL';;
INTERLOCAL AGREEMENT
THIS AGREEMENT, by and between the COUNTY OF SEMINOLE, a
poli tical subdivision of the State of F10r ida, whose address is
Seminole County Services Building, 1101 East First Street, Sanford,
Florida 32771, hereinafter referred to as COUNTY, and the following
municipalities:
CITY OF ALTAMONTE SPRINGS, a Florida municipal corpora-
tion, whose address is 225 Newburyport Avenue, Altamonte Springs,
Florida 32701, hereinafter referred to as ALTAMONTE SPRINGS; and
CITY OF CASSELBERRY, a Florida municipal corporation,
whose address is 95 Lake Triplet prive, Casselberry, Florida 32707,
hereinafter referred to as CASSELBERRY; and
CITY OF LAKE MARY, a Florida municipal corporation, whose
address is Post Office Box 725, Lake Mary, Florida 32746, herein-
after referred to as LAKE MARY; and
CITY OF LONGWOOD, a Florida municipal corporation, whose
address is 175 W. Warren Avenue, Longwood, Florida 32750, herein-
after referred to as LONGWOOD; and
CITY OF OVIEDO, a Florida municipal corporation, whose
address is Post Office Box 159, Oviedo, Florida 32765, hereinafter
referred to as OVIEDO; and
CITY OF SANFORD, a Florida municipal corporation, whose
address is Post Office Box 1778, Sanford, Florida 32771, herein-
after referred to as SANFORD; and
CITY OF WINTER SPRINGS, a Florida municipal corporation,
whose address is 400 N. Edgemon Avenue, Winter Spr ings, F10r ida
32708, hereinafter referred to as WINTER SPRINGS.
WHEREAS, under the authority of Section 336.025, Florida
Statutes, and pursuant to Seminole County Ordinances Nos. 83-22,
85-33 and 85-34, the COUNTY levied a combined six cents ($.06)
local option gas tax upon every gallon of motor fuel and special
fuel sold in Seminole County and provided for distribution of the
proceeds from the tax between itself and rnunicipali ties wi thin
Seminole County; and
-1-
WHEREAS, Senate Bill 313, passed during the 1986 Legisla-
tive Session, provides that an inter local agreement to determine
the method for distribution of local option gas tax revenues may be
entered into prior to August 1, 1986 to be effective as to 1986-
1987 local option gas tax proceeds; and
WHEREAS, the COUNTY and signatory municipalties intend to
provide for the distr ibution of local option gas tax proceeds
according to this Agreement:
NOW THEREFORE in consideration of the covenants contained
herein, the receipt and adequacy of which are hereby acknowledged
by all parties hereto, the parties agree to provide for the distri-
bution of local option gas tax proceeds as follows:
SECTION 1. TERM. This Agreement shall become effective
when approved by the Governing Bodies of the COUNTY and the requi-
site number of municipalities pursuant to Section 336.025, 3(a) (1),
Florida Statutes (as amended 1986), and upon the dismissal by
ALTAMONTE SPRINGS of its petition filed on August 27, 1985, with
the Administration Commission. This Agreement shall terminate on
December 31, 1997.
SECTION 2. DISTRIBUTION OF PROCEEDS BEGINNING PISCAL
YEAR 1987-1988.
(a) The net proceeds of the combined six cents
($.06) local option gas tax levied and imposed by the COUNTY shall
be allocated for calendar year January, 1988 and for each calendar
year thereafter until the expiration of this Agreement on the basis
of the formula set forth at Subsections (b) and (c) of this
Section. Net proceeds shall mean the combined six cents ($.06)
local option gas tax collected by the Florida Department of Revenue
less the amount retained by the Florida Department of Revenue for
administration as provided in Section 215.20, Florida Statutes or
its successor provision.
(b) The COUNTY and municipal portions of the com-
bined six cents ($.06) local option gas tax shall be distributed
for calendar years beginning January, 1988 through calendar year
ending December 31, 1992, among the COUNTY and eligible
-2-
incorporated municipalties in Seminole County, Florida, based upon
the proportional share of the total transportation expenditures
made by the County and each of the eligible municipalties during
fiscal years 1982-1983 through 1986-1987.
(c) The COUNTY and municipal portions of the com-
bined six cents ($.06) local option gas tax shall be distributed
for calendar years beginning January, 1993 through calendar year
ending December 31, 1997, among the COUNTY and eligible
incorporated municipalities in Seminole County, Florida, based upon
the proportional share of the total transportation expendi tures
made by the COUNTY and each of the eligible municipalities during
fiscal year 1987-1988 through 1991-1992.
SECTION 3. ROLLING FORMULA COMPUTATION.
(a) The COUNTY shall collect from the municipali-
ties and the municipalities shall provide to the COUNTY, on or
before a date established by the COUNTY and in a form determined by
the COUNTY, adequate data detailing the expenditures made in each
category listed in subsections (b) (1) through (b) (7) of this
Section. The COUNTY shall compute distribution percentages there-
from and provide to the municipalities a summary of the percentages
computed and make available for review the documents from which
such percentages were computed. The distribution percentages shall
apply to revenue distribution during the next five (5) calendar
years and, on or before July 1 of each year, the COUNTY shall
forward the provided percentages to the Florida Department of
Revenue. Failure by any City to provide the expenditure
information in substantial compliance as required herein shall
authorize the County to use that City's transportation expenditures
contained in that City's audit reports, for that City's current
calculations.
(b) In accordance with Section 336.025(7), Florida
Statutes (1985) , transportation expenditures utilized in
calculating each party's distribution proportion of the local
option gas tax proceeds shall only include expendi tures by each
party from local or state shared revenue sources, excluding federal
-3-
revenue shar ing funds, local option gas tax proceeds, and bond
proceeds, for the following programs:
(1) public transportation operations and maintenance;
(2) roadway and right-of-way maintenance and equipment;
(3) roadway and right-of-way drainage;
(4) street lighting;
(5) traffic signs, traffic engineering, signalization
and pavement markings;
(6) bridge maintenance and operation;
(7) debt service and current expenditures for transpor-
tation capital projects in the foregoing program areas, including
construction or reconstruction of roads.
(c) The COUNTY and each of the Cities shall be
responsible for their proportionate share of the costs incurred in
computing distribution percentages and forwarding same to the
Florida Department of Revenue.
SECTION 4. DISTRIBUTION OF PROCEEDS FOR FISCAL YEARS
1985-1986 and 1986-1987.
(a) The distribution proportions for the proceeds
of the first four cents ($.04) of the combined six cents ($.06)
local option gas tax for fiscal years 1985-1986 and 1986-1987 shall
be as set forth below and are based upon the proportionate share of
the total transportation expenditures made by the COUNTY and
eligible municipalities for the five (5) fiscal years preceding
authorization and imposition of the tax (1978-1982):
Local Government Distribution Proportion
Seminole County 64.89%
Altamonte Springs 7.46%
Casselberry 6.86%
Lake Mary 1. 04%
Longwood 5.41%
Oviedo 1.54%
Sanford 10.06%
Winter Springs 2.74%
-4-
(b) The distribution proportions for the proceeds
of the last two cents ($.02) of the combined six cents ($.06) local
option gas tax for fiscal years 1985-1986 and 1986-1987 shall be as
set forth below and are based upon the proportionate share of the
total transportation expenditures made by the COUNTY and eligible
municipalities for the five (5) fiscal years preceding authoriza-
tion and imposition of the tax (1980-1984):
Local Government Distribution Proportion
Seminole County 61.09%
Altamonte Springs 11.87%
Casselberry 6.59%
Lake Mary 0.93%
Longwood 5 . 31 %
Oviedo 1.33%
Sanford 9.64%
Winter Springs 3.24%
SECTION 5. COVENANT OF THE PARTIES.
(a) Prior to challenging the distribution of local
option gas tax revenues under the provisions of Section
336.025(5) (b), Florida Statutes, or its successor provision, in any
forum, judicial or administrative, a party shall submit, in
writing, its objection to the distribution proportion to the
Seminole County Off ice of Management and Budget, which shall,
within thirty (30) days of receipt, provide to the chairperson of
the Council of Local Governments in Seminole County (CALNO), an
analysis of the challenge. Upon receipt of the analysis, CALNO
shall, within thirty (30) days, hear the challenge at a special
meeting called solely for said purpose, at which CALNO shall, upon
majority vote, render an advisory and non-binding opinion as to the
validity or invalidity of the challenge.
(b) In the event that any party hereto shall
challenge the distribution of local option gas tax revenues under
the provisions of Section 336.025(5) (b), Florida Statutes, or its
successor provision, in any forum, judicial or administrative, the
-5-
revenues to be distributed to the parties shall not be held,
escrowed, or delayed by the Florida Department of Revenue during
the pendency of the dispute and, to the extent legally permissible,
the revenues shall be distributed to each party to the extent that
each party's distribution share would not be reduced if the
challenge were successful.
IN WITNESS WHEREOF, the parties having caused this Agree-
ment to be executed in eight (8) counterparts by their respective
and duly authorized offices on the respective dates.
ATTEST: CITY OF ALTAMONTE SPRINGS
By:
PENNY CONAHAN, City Clerk RAYMOND AMBROSE, Mayor
Date:
ATTEST: CITY OF CASSELBERRY
By:
LINDA GARAVANO, City Clerk CHARLES H. GLASCOCK, Mayor
Date:
ATTEST: CITY OF LAKE MARY
By:
CAROL A. EDWARDS, City Clerk RICHARD A. FESS, Mayor
Date:
ATTEST: CITY OF LONGWOOD
By:
DONALD L. TERRY, City Clerk LARRY GOLDBERG, Mayor
Date:
ATTEST: CITY OF OVIEDO
By:
NANCY K. COX, City Clerk ROBERT W. WHITTIER, Mayor
Date:
-6-
f .
ATTEST:
H~~~
C Y Clerk
ATTEST:
MARY T. NORTON, City Clerk
ATTEST:
DAVID N. BERRIEN
Clerk to the Board of
County Commissioners of
Seminole County, Florida.
AS authorized for execution
by the Board of County Commis-
sioners in their
19 , regular meeting.
LNG/gg
061786
Rev 070286/lf
Rev 070386
Rev 070786
Rev 070886
Date:
Date:
Date:
CITY OF SANFORD
By:
CITY OF WINTER SPRINGS
By:
JOHN V. TORCASO, Mayor
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
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..
INTERLOCAL AGREEMENT
THIS AGREEMENT, by and between the COUNTY OF SEMINOLE,
a political subdivision of the State of Florida, whose address is
Seminole County Services Building, 1101 East First Street,
Sanford, Florida 32771, hereinafter referred to as COUNTY, and
the following municipalities:
CITY OF ALT~~ONTE SPRINGS, a Florida municipal corpora-
tion, whose address is 225 Newburyport Avenue, Altamonte Springs,
Florida 32701, hereinafter referred to as ALTAMONTE SPRINGS: and
CITY OF CASSELBERRY, a Florida municipal corporation,
whose address is 95 Lake Triplet Drive, Casselberry, Florida
32707, hereinafter referred to as CASSELBERRY: and
CITY OF LAKE MARY, a Florida municipal corporation,
whose address is Post Office Box 7~5, Lake Mary, Florida 32746,
hereinafter referred to as LAKE MARY: and
CITY OF LONGWOOD, a Florida municipal corporation,
..
whose address is 175 W. Warren Avenue, Longwood, Florida 32750,
hereinafter referred to as LONGWOOD: and
CITY OF OVIEDO, a Florida municipal corporation, whose
address is Post Office Box 159, Oviedo, Florida 32765, herein-
after referred to as OVIEDO; and
CITY OF SANFORD, a Florida municipal corporation, whose
address is Post Office Box 1778,' Sanford, Florida 32771, herein-
after referred to as SANFORD: and
CITY OF WINTER SPRINGS, a Florida municipal corpora-
tion, whose addr~ss is 400 N.- Edgemon Avenue, - Winter -',Springs,
. ___ I .....
Florida 32708, hereinafter referred to as WINTER SPRINGS.
WHEREAS, under the authority of Section 336.025,
Florida Statutes, and pursuant to Seminole County Ordinances Nos.
83-22, 85-33 and 85-34, the COUNTY levied a combined six cents
($.06) local option gas tax upon every gallon of motor fuel and
special fuel sold in Seminole County and provided for distribu-
tion of the proceeds from the tax between itself and municipali-
ties within Seminole County: and
-1-
~
WHEREAS, Senate Bill 313, passed during the 1986
Legislative Session, provides that an inter local agreement to
determine the method for distribution of local option gas tax
revenues may be entered into prior to August 1, 1986 to be
-
effective as to 1986-1987 local option gas tax proceeds or prior
to June 1 of any year thereafterJ and
WHEREAS, the COUNTY and signatory municipalties intend
to provide for the distribution of local option gas tax proceeds
according to this Agreement:
NOW THEREFORE in consideration of the covenants
contained herein, the receipt and adequacy of which are hereby
acknowledged by all parties hereto, the parties agree to provide
for the distribution of local option gas tax proceeds as follows:
SECTION 1. TERM. This Agreement shall become effec-
tive when approved by the Governing Bodies of the COUNTY and
the requisite number of municipalities pursuant to Section
336.025, 3(a)(1), Florida Statutes (as amended 1986), and upon
the dismissal by ALTAMONTE SPRINGS of its petition filed on
August 27, 1985, with the Administration Commission.
This
Agreement shall remain in effect for the lives of the taxes
adopted pursuant to Seminole County Ordinance 83-22, as amended
by Seminole County Ordinance 84-33, and Ordinance 85-34.
SECTION 2. DISTRIBUTION OF PROCEEDS BEGINNING FISCAL
YEAR 1981-1988.
(a) The net proceeds of the combined six cents
($.06) local option gas tax levied and imposed by the COUNTY
shall be allocated for calendar year January, 1988 and for each
calendar year thereafter until the expiration of this Agreement
on the basis of the formula set forth at Subsections (b) and (c)
of this Section. Net pr~ceeds shall mean the combined six cents
($.06) local option gas tax collected by the Florida Department
of Revenue less the amount retained by the Florida Department of
Revenue for administration as provided in section 215.20, Florida
Statutes, or its successor provision.
-2-
..
(b) The County portion of the combined six cents
($.06) local option gas tax shall be distributed for calendar
years beginning January, 1988 and thereafter for the lives of
the taxes, as established pursuant to Seminole County Ordinances
83-22, as amended by Ordinance 85-33, and Ordinance 85-34 on the
basis of 63.6 per cent (the County portion) to the County. The
balance of 36.4 percent (the municipal portion) shall be distri-
buted to all eligible incorporated municipalities in Seminole
County, Florida.
(c) The municipal portion of the combined six
-
cents ($.06) local option gas tax shall be distributed for
calendar years beginning January 1, 1988 and thereafter for the
lives of the taxes as established pursuant to Seminole County
Ordinances 83-22, as amended by Ordinance 8~-33, and Ordinance
85-34, among the eligible incorporated municipalities in Seminole
County, Florida, based upon a five (5) year floating formula,
annually adjusted, based upon the proportipnal share of the
total transportation expenditures made by each of the
municipalities.
SECTION 3. ROLLING FORMULA COMPUTATION.
(a) The COUNTY shall collect from the municipali-
ties and the municipalities shall provide to the COUNTY, on or
before a date established by the COUNTY and in a form determined
by the COUNTY, adequate data detailing the expenditures made in
each category listed in subsections (b) (l) through (b) (7) of
this Section. The COUNTY shall compute distribution percentages
therefrom and provide to the municipalities a summary of the
percentages computed and make available for review the documents
from which such percentages were computed.
The distribution
percentages shall apply to revenue. qistribution duri ng t:.hp next
. - '
calendar year and, on or before July 1 of each year, the COUNTY
shall forward the provided percentages to the Florida Department
of Revenue.
Failure by any City to provide the expenditure
information in substantial compliance as required herein shall
-3-
,
authorize the County to use that City's transportation expendi-
tures contained in that City's audit reports, for that City's
current calculations.
(b) In accordance with Section 336.025(7), Florida
Statutes (1985), transportation expenditures utilized in calcu-
lating each party's distribution proportion of the local option
gas tax proceeds shall only include expenditures by each party
from local or state shared revenue sources, excluding federal
revenue sharing funds, local option gas tax proceeds, and
bond proceeds, for the following programs:
(1) public transportation operations and maintenanceJ
(2) roadway and right-of-way maintenance and
equipmentJ
(3) roadway and right-of-way drainageJ
(4) street 1ightingJ
(5) traffic signs, traffic engineering, signalization
and pavement markingsJ
(6) bridge maintenance and operationJ
(7) debt service and current expenditures for transpor-
tation capital projects in the foregoing program areas, including
construction or reconstruction of roads.
SECTION 4. DISTRIBUTION OF PROCEEDS FOR FISCAL YEARS
1985-1986 and 1986-1987.
(a) 'The distribution proportions for the proceeds
of the first four cents ($.04) of the combined six cents ($.06)
local option gas tax for fiscal years 1985-1986 and 1986-1987
up to and including December 31, 1987, shall be as set forth
below and are based upon the proportionate share of the total
transportation expenditures made by the COUNTY and eligible
municipalities for the five (5) fiscal yearR ~receding authori7.n-
tion and imposition of the tax (1978-1982):
-4-
'.
Local Government Distribution Proportion
Seminole County 64.89'
Altamonte Springs 7.46'
Casselberry 6.86'
Lake Mary 1~04'
Longwood 5.41'
OViedo 1.54'
Sanford 10.06'
winter Springs 2.74'
(b) The distribution proportions for the proceeds
of the last two cents ($.02) of the combined six cents ($.06)
local option gas tax for fiscal years 1985-1986 and 1986-1987 up
to and including December 31, 1987, shall be as set forth below
and are based upon the proportionate share of the total transpor-
tation expenditures made by the COUNTY and eligible municipali-
ties for the five (5) fiscal years preceding authorization and
imposition of the tax (1980-1984):
Local Government Distribution Proportion
Seminole County 61.09%
Altamonte Springs 11.87%
Casselberry 6.59%
Lake Mary 0.93%
Longwood 5.31%
OViedo 1.33%
Sanford 9.64%
Winter Springs 3.24%
SECTION 5. COVENANT OF '1'BE PARTIES.
(a) Prior to challenging the distribution of
local option gas tax revenues under the provisions of Section
336.025(5) (b), Florida Statutes, or its successor provision, in
any forum, judicial or administrative, a party shall submit, in
writing, its objection to the distribution proportion to the
Seminole County Office of Management and Budget, which shall,
within thirty (30) days of receipt, provide to the chairperson of
-5-
the Council of Local Governments in Seminole County (CALNO), an
analysis of the challenge. Upon receipt of the analysis, CALNO
shall, within thirty (30) days, hear the challenge at a special
meeting called solely for said purpose, at which CALNO shall,
upon majority vote, render an advisory and non-binding opinion as
to the validity or invalidity of the challenge.
(b) In the event that any party hereto shall
challenge the distribution of local option gas tax revenues under
the provisions of Section 336.025(5) (b), Florida Statutes, or
its successor provision, in any forum, judicial or administra-
.
tive, the revenues to be distributed to the parties shall not be
held, escrowed, or delayed by the Florida Department of Revenue
during the pendency of the dispute and,. to the extent legally
permissible, the revenues shall be distributed to each party to
the extent that each party's distribution share would not be
reduced if the challenge were successful.
SECTION 6.
AMENDMENT OF ORDINANCE 83-22. Upon due
authorization, execution, and delivery of a valid Interlocal
Agreement by and among the COUNTY and municipalities in accor-
dance with Section 336.025(3)(a)1., Florida Statutes (1985), the
COUNTY will cause Seminole County Ordinance 83-22 to be amended
as follows:
Delete Section 3 in its entirety and substitute
therefore the following
SECTION 3.
DISTRIBUTION OF PROCEEDS.
Proceeds
of the tax hereby imposed shall be divided and distri-
buted among the County government and eligible munici-
palities in accordance with the provisions of Section
336.025, Florida Statutes, as amended.
The County
shall provide the Department of Revenue, State 01
Florida, with the actual distribution percentages
whether derived from an inter local agreement as
authorized by Section 336.025(3)(a)1, Florida Statutes
(1985), or by applicability of the statutory formula
-6-
set forth in Section 336.025(4), Florida Statutes
(1983).
SECTION 7. SAVINGS CLAUSE. The parties agree that if
any provision of this Agreement is declared invalid in any
administrative or judicial proceeding, the provisions of Seminole
County Ordinance Numbers 83-22, 85-33, and 85-34 shall survive
and be in full force and effect without prejudice to any party
disputing distribution percentages pursuant to Section
336.025(5)(b), Florida Statutes (1985).
IN WITNESS WHEREOF, the parties having caused this
Agreement to be executed-in eight (8) counterparts by their
respective and duly authorized offices on the respective dates.
ATTEST:
CITY OF ALTAMONTE SPRINGS
PENNY CONAHAN, City Clerk
By:
RAYMOND AMBROSE, Mayor
Date:
ATTEST:
CITY OF CASSELBERRY
LINDA GARAVANO, City Clerk
By:
OWEN SHEPPARD, Mayor
Date:
ATTEST:
CITY OF LAKE MARY
CAROL A. EDWARDS, City Clerk
,By:
RICHARD A. FESS, Mayor
Date:
ATTEST:
CITY OF LONGWOOD
DONALD L. TERRY, City Clerk
By:
LARRY GOLDBERG, Mayor
Date:
ATTEST:
CITY OF OVIEDO
NANCY K. COX, City Clerk
By:
ROBERT W. WHITTIER, Mayor
Date:
-7-
,
.
ATTEST! CITY OF SANFORD
~~~~f~ By.
Date:
ATTEST:
MARY T. NORTON, City Clerk
ATTEST:
DAVID N. BERRIEN
Clerk to \he Board of
County Commissioners of
Seminole County, Florida.
As authorized for execution
by the Board of County Commis-
sioners in their
19___, regular meeting.
LNG/gg
061786
Rev 070286/1f
Rev 070386
Rev 070786
Rev 070886
Rev 080686
Rev 080786
Date:
Date:
,
-8-
CITY OF WINTER SPRINGS
By:
JOHN V. TORCASO, Mayor
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
By:
ROBERT J. STURM, Chairman
COUNTY OF SEMINOLE
&
'.
.-
. . .
FLORIDA
BOARD 0" COUNTY COMMISSIONERS
PHONE: laOS> aaHlao
August 8, 1985
1I0l EAST "IRST STREET
SAN"ORD. "LORIDA aa77l
Mr. Frank Faison
City Manager
City of Sanford
P. O. Box 1778
Sanford, Florida 32771
Dear Mr. Faison:
Enclosed for your information are copies of the following documents concerning
the existing four cent and newly imposed additional two cent local option gas tax.
I. Ordinance as approved by the Board of County Commissioners on August 6,
1985 amending Ordinance 1183-22 increasing the term of the four cent local
option gas tax from ten years to thirty years.
2. Ordinance as approved by the Board of County Commissioners on August 6,
1985 imposing an additional two cent local option gas tax effective for a
period of thirty years, beginning September I, 1985.
3. Resolution for Board action August 13, 1985 stating the distribution
proportions for the four cent local option gas tax proceeds.
4. Resolution for Board action August 13, 1985 stating the distribution
proportions for the additional two cent local option gas tax proceeds.
5. Memorandum to the Board from Seminole Countyts OMB Director concerning
local option gas tax distribution.
This should provide you with the latest information concerning these revenue
sources. We wi II be forwarding fully executed copies of the documents as they
become available.
If Seminole County can be of further assistance please let me know.
Sincerely,
BOARD OF COUNTY COMMISSIONERS
-tkUc ~
Richard C. George
Deputy Co. Administrator! Administration
RCG!kgh
Enclosures
ORDINANCE NO. 85-
SEMINOLE COUNTY, FLORIDA
o R DIN A N C E
AN ORDINANCE AMENDING ORDINANCE
83-22 BY INCREASING THE TERM OF THE
FOUR (4) CENT LOCAL OPTION GAS TAX
IMPOSED THEREBY FROM TEN (10) YEARS
TO THIRTY (30) YEARS 1 PROVIDING FOR
CODIFICATION IN THE SEMINOLE COUNTY
CODE 1 PROVIDING FOR SEVERABILITY 1
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Board of County Commissioners of Sel.inole
County, Florida, by Ordinance No. 83-22, imposed for a period of
ten (10) years a local option gas tax pursuant to Section 336.025,
Florida Statutes; and
WHEREAS, growth trend projections for the State and
Seminole County into and beyond the year 2000 anticipate a demand
for improvements to the present transportation system that wi 11
exist beyond the present ten-year term of such taxI and
WHEREAS, the Legislature, by Section 33 of The Transpor-
tation Reform, Accountability and Cooperation Act of 1985, Chapter
85-180, Laws of Florida, has added paragraph (d) to subsection (1)
of Section 336.025, Florida Statutes, 1984 Supplement, which states
in part:
(d) Any county which has adopted as of the ef-
fective date of this act, a tax levied pursuant
to thi s sect ion for a per iod of 10 year s or
less may, upon a majority vote of the governing
body of the county, extend such tax to a period
not to exceed 30 years;
and
WHEREAS, the County desires at this time to take advan-
tage of this legislative authorization to make provision for the
future transportation needs of the County.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF
COUNTY COMMISSIONERS OF SEMINOLE COUNTY, FLORIDA:
SECTION 1. AUTHORITY. This Ordinance is authorized by
Section 336.025, Florida Statutes, as amended.
-1-
SECTION 2.
AMENDMENT.
Section 9 of Seminole County
Ordinance 83-22 is hereby amended to read as follows:
Section 9. The tax imposed hereby shall be effec-
tive from September 1, 1983 to August 31, 2013, both inclusive.
SECTION 3.
CODIFICATION.
It is the intention of the
Board of County Commissioners that the provisions of this Ordinance
shall become and be made a part of the Seminole County Code and the
word .ordinance. aay be changed to .section,. .article,. or other
appropriate word or phrase and the sections of this Ordinance may
be renumbered or relettered to accomplish such intention; provid-
ing, however, that Sections 3, 4, and 5 shall not be codified.
SECTION 4. SEVERABILITY. If any provision of this Ordi-
nance or the application thereof to any person or circumstance is
held invalid, it is the intent of the Board of County Commissioners
that the invalidity shall not affect other provisions or applica-
tions of this Ordinance which can be given effect without the
invalid provision or application, and to this end the provisions of
this Ordinance are declared severable.
SECTION 5.
EFFECTIVE DATE.
This Ordinance shall take
effect upon receipt of official acknowledgment by the Clerk of the
Board of County Commissioners from the Department of State that
this Ordinance has been filed with the Department of State.
ENACTED this
day of August, 1985.
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
RAM/lf
01/05/85
-2-
ORDINANCE NO. 85-
SEMINOLE COUNTY, FLORIDA
o R DIN A N C E
AN ORDINANCE IMPOSING AN ADDITIONAL TWO
(2) CENT LOCAL OPTION GAS TAX UPON EVERY
GALLON OF MOTOR FUEL AND SPECIAL FUEL
SOLD IN SEMINOLE COUNTY AND TAXED UNDER
THE PROVISIONS OF CHAPTER 206, FLORIDA
STATUTES; PROVIDING THAT THE TAX IMPOSED
SHALL BE EFFECTIVE FOR A PERIOD OF THIRTY
(30) YEARS, BEGINNING SEPTEMBER 1, 1985;
PROVIDING FOR DISTRIBUTION AMONG THE
COUNTY GOVERNMENT AND ELIGIBLE MUNICI-
PALITIES; PROVIDING FOR CODIFICATION IN
SEMINOLE COUNTY CODE; PROVIDING FOR
SEVERABILITY; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, Section 336.025, Florida Statutes, as amended,
author i zes Seminole County to impose an add i t ional 1 or 2 cen t
local option gas tax upon every gallon of motor fuel and special
fuel sold in Seminole County and taxed under the provisions of
Chapter 206, Florida Statutes; and
WHEREAS, moneys received from the local option gas tax
authorized by Section 336.025, Florida Statutes, as amended, shall
be utilized for transportation expenditures; and
WHEREAS, Seminole County is presently without sufficient
revenues to adequately fund the transportation needs of the County;
and
WHEREAS, the safe, efficient and uninterrupted transpor-
tation of people and property from place to place in Seminole
County is a matter of great concern to the people of the County.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF SEMINOLE COUNTY, FLORIDA:
Section 1.
AUTHORITY. This Ordinance is authorized by
Section 336.025, Florida Statutes, as amended.
Section 2.
TAX IMPOSED.
There is hereby imposed an
additional two (2) cent local option gas tax upon every gallon of
motor fuel and special fuel sold in Seminole County and taxed under
the provisions of Chapter 206, Florida Statutes.
Section 3. TERM OF TAX. The tax imposition hereby made
shall be effective from September 1, 1985, to August 31, 2015, both
inclusive.
-1-
..
Section 4.
DISTRIBUTION OF PROCEEDS.
Proceeds of the
tax hereby imposed shall be divided and distributed among the
County government and eligible municipalities in accordance with
the provisions of Section 336.025, Florida Statutes, as amended.
The County shall provide the Department of Revenue, State of
Florida, with the actual distribution percentages whether derived
from
an
interloca1
agreement
as
authorized
by
Section
336.025(3) (a)l, Florida Statutes, or by applicability of the statu-
tory formula set for th in Section 336. 025 (4), Flor ida Sta tu tes,
prior to September 1, 1985.
Section 5.
CODIFICATION.
It is the intention of the
Board of County Commissioners that the provisions of this Ordinance
shall become and be made a part of the Seminole County Code and the
word .ordinance" may be changed to .section,. "article,. or other
appropriate word or phrase and the sections of this Ordinance may
be renumbered or relettered to accomplish such intention; provid-
ing, however, that Sections 5, 6 and 7 shall not be codified.
Section 6.
SEVERABILITY.
I f any provi s ion of thi s
Ordinance or the application thereof to any person or circumstance
is held invalid, it is the intent of the Board of County Commis-
sioners that invalidity shall not affect other provisions or
applications of the Ordinance which can be given effect without the
invalid provision or application, and to this end the provisions of
this Ordinance are declared severable.
SECTION 1.
EFFECTIVE DATE.
This Ordinance shall take
effect upon receipt of official acknowledgment by the Clerk of the
Board of County Commissioners from the Department of State that
this Ordinance has been filed with the Department of State.
day of
, 1985.
ENACTED this
RAM/lf
010585
COUNTY COMMISSIONERS
COUNTY, FLORIDA
-2-
SEMINOLE COUNTY, FLORIDA
RESOLUTION NO. 85-R-
ON MOTION BY COMMISSIONER ,
SECONDED BY COMMISSIONER ,
THE FOLLOWING RESOLUTION WAS ADOPTED BY THE
BOARD OF COUNTY COMMISSIONERS OF SEMINOLE
COUNTY, PLORIDA, AT THEIR REGULARLY SCHEDULED
MEETING OF _____, 19_
WHEREAS, the Board of County Commissioners of Seminole
County, Florida, by Ordinance No. 83-22, imposed a 4t local option
gas tax pursuant to Section 336.025, Florida Statutes (1983), as
amended; and
WHEREAS, Section 336.025(4), Florida Statutes (1983), as
amended, provides a formula for distribution of the proceeds of
said tax; and
WHEREAS, the County must, pursuant to said Statute, de-
teraine the proportion of said tax to be distributed to the County
and each of the eligible municipalities within the County; and
WHEREAS,
the County has compi led
financial data
sufficient to aake said determination.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF SEMINOLE COUNTY, FLORIDA, that the 4t local Jption
gas tax proceeds shall be distributed to each of the following
entities as follows:
Local Government
Distribution
Proportion
Seminole County
Altamonte Springs
Casselberry
Lake Mary
Longwood
Oviedo
Sanford
Winter Springs
64. 89%
1. 46%
6. 86%
1. 04%
5. 41%
1. 54%
10.06%
2.14%
ADOPTED this
day of
, 1985.
ATTEST:
BOARD OF COUNTY COMMISSIO~ERS
SEMINOLE COUNTY, FLORIDA
DAVID N. BERRIEN
Clerk to the Board of
County commissioners of
Seminole County, Florida.
RESOLUTION NO. 85-R-
SEMINOLE COUNTY, FLORIDA
ON MOTION BY COMMISSIONER _______.
SECONDED BY COMMISSIONER ,
THE FOLLOWING RESOLUTION WAS ADOPTED BY THE
BOARD OF COUNTY COMMISSIONERS OF SEMINOLE
COUNTY, FLORIDA, AT THEIR REGULARLY SCHEDULED
MEETING OF AUGUST , 1985.
WHEREAS, the Board of County Commissioners of Seminole
County, Florida, by Ordinance No. 85-
, imposed an additional
2t local option gas tax pursuant to Section 336.025, Flor ida
Statutes (1984), as amended by Chapter 85-180, LAWS of Flor ida;
and
WHEREAS, Section 336.025(4), Florida Statutes (1983),
provides a formula for distribution of the proceeds of said tax;
and
WHEREAS, the County must, pursuant to said Statute, de-
termine the proportion of said tax to be distributed to the County
and each of the eligible municipalities within the County; and
WHEREAS,
the County has compiled
financial data
sufficient to aake said determination.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF SEMINOLE COUNTY, FLORIDA, that the additional
2t local option gas tax proceeds shall be distributed to each of
the following entities as follows:
Local Government
Distribution
Proportion
Seminole County
A1tamonte Springs
Casselberry
Lake Mary
Longwood
Oviedo
Sanford
Winter Springs
61. 09%
11. 81%
6.59%
0.93%
5. 31%
1. 33%
9.64%
3.24%
ADOPTED this
day of August, 1985.
ATTEST:
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
DAVID N. BERRIEN
Clerk to the Board of
County Commissioners of
Seminole County, Florida.
By:
lmim'R'i'J":-STURM, Chai rlllan
t
, August S, 1985
IIBIIORANWM
TO:
Board of Count;Jl-)Conpissioners
C'~~/6.~
Bleanor B. Anderson
OMB Director
FROM:
Sf) B:JB::T :
Local Option Gas Tax Distribution
---------------------------------------------------------------------------------
In accordance with the current requirements in the Florida Statutes for
distribution of the Local Option Gas Tax, the same procedures were used by the
Office of Management and Budget for updating the five-year actual expenditure
report to include Fiscal Years 1982/83 and 1983/84.
In determining these expenses, the eligible transportation expenditure is defined
as expenditures from local or state-shared revenue sources, excluding expenditure
of bond proceeds and Local Option Gas Tax revenue for the following programs:
1. Public transportation operations and maintenance.
2. Roadway and right-of-way maintenance and equipment.
3. Roadway and right-of-way drainage.
4. Street Lighting.
S. Traffic signs, traffic engineering, signalization and pavement
markings.
6. Bridge maintenance and operation.
7. Debt service and current expenditures for transportation capital
capital projects in the above program areas, including construction or
reconstruction of roads.
A review of information submitted by the municipalities, as well as the County's
actual expenditures was done indepth to assure that all expenditures were in
accordance with the legal interpretation of the statute agreed upon previously by
all affected entities. The actual audit reports for the two ending fiscal years,
the annual financial reports submitted to the State Comptroller's office and
detailed financial accounting records were used for documentation of actual
transportation expenditures for the S-year update.
The comparison of the percentage distribution for 1982 and 1984 are as fo11CMs:
1978/1982 1980/1984
Five Year Five Year Increase
Transp. Exp. % Transp. Exp. , (Decrease)
Seminole County $19,419,313 64.89% $24,524,013 61.09% (3.80)%
Altamonte Springs 2,232,507 7.46 4,767,704 11 .87 4.41
Casselberry 2,052,833 6.86 2,645,628 6.59 (0.27)
Lake Mary 310,220 1.04 373,879 0.93 (0.11)
Longwood 1,620,868 5.41 2,131,602 5.31 (0.10)
OViedo 460,836 1.54 533,927 1.33 (0.21)
Sanford 3,010,839 10.06 3,868,601 9.64 (0.42)
Winter Springs 819,002 2.74 1,300,313 3.24 0.50
TOTAL $29,926,418 100.00% $40,145,667 100.00% 0.00%
Should you need additional irJormation, please advise.
EBA/tl
cc: Ken Hooper, County Administrator
Richard George, Deputy County Administrator/Adm.
Larry Sellers, Director of Public Works
Bob McMillan, County Attorney's Office