Source: http://www.fhwa.dot.gov/ohim/hwytaxes/2001/florida.htm
Timestamp: 2015-10-13 21:27:19
Document Index: 589209196

Matched Legal Cases: ['§9', '§206', '§206', '§206', '§206', '§206', '§206', '§206', '§206', '§206', '§206', '§206', '§206', '§9']

Gasoline: 13.6 Cents
2¢ in Constitution Article 12 §9; 1¢ in §206.41(1)(b); 1¢ in §206.41(1)(c); 9.6¢ in §206.41(1)(g)
Diesel: 25.9 Cents
4¢ in §206.87(1)(a); 1¢ in §206.87(1)(b); 6¢ in §206.87(!0(c); 5¢ in §206(1)(d); 9¢ in §206.87(1)(e)
LPG: 16.0 Cents
4¢ in §206.877(8); 1¢ in §206.877(8); 6¢ in §206.877(8); 4.6¢ in §206.877(8)
Gasohol: 13.1 Cents
Same as LPG.
The 4 cent fixed component of the motor fuel tax is composed of a 2 cents "Constitutional Fuel Tax", a 1 cent county fuel tax and a 1 cent municipal fuel tax. The variable
component "fuel sales tax" of the State motor-fuel tax (9.6 cents) is determined by annually adjusting the base rate of 6.9 cents by the change in the Consumer Price Index (CPI). The minimum amount of the variable tax is 6.9 cents per gallon. The variable component "fuel sales tax" does not apply to "alternative fuels", i.e., LPG and CNG. The diesel and
"alternative fuels" rates include mandatory local option taxes of 1 cent (the "ninth-cent tax") and 6 cents. On gasoline and gasohol, counties may also impose the 1 cent ("ninth-cent tax")
and a "local option fuel tax" between 1 cent and 11 cents. Diesel and LPG rates shown also include an additional variable tax, the "State Comprehensive Enhanced Transportation system (SCETS) Tax". The SCETS rate was initially computed as two-thirds of the lesser of six cents or the "local option fuel tax" rate imposed by the county (including the "Ninth-Cent Tax"), and subsequently adjusted for annual changes in the CPI. (For 2001: diesel/LPG/CNG rate is 5.3 cents and the gasoline/gasohol rate ranges from 2.6 to 5.3 cents). Ninth-Cent Fuel Tax Trust Fund..... 1 cent (diesel/LPG/CNG). [optional 1 cent tax on
gasoline/gasohol].
Establishing, operating and maintaining a transportation
system and financing the acquisition, construction,
reconstruction, and maintenance of roads and streets. Can be used as local share of State or Federal projects.
Local option tax on gasoline and gasohol. Diesel/LPG/CNG portion is mandatory.
This additional 1 cent tax may be imposed by counties, either by referendum, or by extraordinary (majority plus 1) vote of their governing bodies. Tax is administered
by the Department of Revenue.
Trust Fund.....
6 cents (diesel/LPG/CNG).
[optional 1 to 11 centstax on gasoline/gasohol].
For use by county and municipal governments for transportation purposes. "Local option fuel tax" on gasoline and gasohol. Diesel/LPG/CNG portion is mandatory. Tax is administered by the Department of Revenue. If all transportation needs are met, counties with a population of 50,000 less on April 1, 1992 may use proceeds of "original" 1 to 6 cents of tax for other capital infrastructure needs.
5.3 cents diesel/LPG/CNG. [see remarks for
gasoline/gasohol]
This is the SCETS tax. Local option tax on gasoline and gasohol. Diesel/LPG/CNG portion is mandatory. Rate varies based on "Ninth Cent Fuel Tax" and local option tax imposed. This is the SCETS tax. Rate varies based initially on the 1 cent "ninth cent fuel tax" and the 1 cent to 11 cents "local option fuel tax" imposed in each county and then annually adjusted. See above.
206.41(1)(f);
206.608;
206.87(1)(d)
Farmers, commercial fisherman, and transit systems are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund.
206.41(5)
General Revenue Fund..... 7.3 percent
Service charge for general State government expenses,
and the review of agency budgets and programs.
336.021; 215.20
Agriculture Emergency Eradication Trust Fund.....
Used by the Department of Agriculture for eradication of the
fruit fly and other such emergencies.
206.608(1)
State Transportation Trust Fund..... Remainder
State highway construction, maintenance and other
Revenues must be expended on projects in the transportation districts which generated the revenue. To the maximum extent feasible, revenues should be expended in the county in which they were generated. A minimum of 15 percent of all receipts deposited into the State Transportation Trust Fund must be allocated to public transportation projects.
206.46;
2 cents Distributed as follows:
Identified as "Constitutional Fuel Tax." Also known as the "second gas tax".
206.45; 206.47
Art XII §9(c)(4)
State Board of Administration..... Amount required
Charged to the accounts of the 67 counties using the above formula.
Debt service for obligations secured by "Constitutional Fuel Tax."
Remainder First, for debt service on bonds issued for acquisition and
construction of roads. Second, for acquisition, construction
and maintenance of highways and bridges within each
After payment of administrative expenses, credited to the accounts of the 67 counties on the basis of 1/4 area, 1/4 population and 1/2 collections
within the county. 206.47
1 cent Distributed as follows:
Identified as "county fuel tax."
206.45; 206.60
Amount required Refunds, administrative and collection expenses.
Local governments and school districts are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund.
Refunds are to be used for road construction, reconstruction and maintenance.
General Revenue Fund..... 7.3 percent Service charge for general State government expenses,
206.60;
Board of County Commissioners..... Remainder For maintenance and construction of roads and bridges or
other transportation purposes within the county. Distributed monthly among the 67 counties using the formula: 1/4 area, 1/4 population and
1/2 collections within the county.
Identified as "municipal fuel tax."
206.41; 206.605
Amount required Refunds and collection expenses.
Farmers and commercial fisherman are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund.
General Revenue Fund..... 7.3 percent Service charge for general State government expenses, and the
review of agency budgets and programs.
206.605; 215.20
Revenue Sharing Trust
Fund for Municipalities.....
Remainder Distributed along with other monies to cities to be used for
transportation purposes. Distributed monthly on basis of 1/3 population ratio, 1/3 sales tax ratio and 1/3 cities' revenue raising ability ratio.
206.605;
Remainder (9.6 cents)
Variable component distribution and identified as "fuel sales tax".
206.41; 206.87
Department of Revenue..... Amount required Refunds.
Farmers, commercial fisherman, local governments, transit systems and school districts are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund. Refunds to municipalities and school districts are to be used for road construction, reconstruction and maintenance.
Used by the Department of Agriculture for eradication of the fruit fly and other such emergencies.
At least $1 million allocated each year to eradication of melaleuca.
206.606(1)(a)
Commission, State Game Trust Fund.....
Recreational boating activities, freshwater fisheries management
206.606(1)(b)
State Transportation Trust Fund.....
Under the direction of the State Department of Transportation. This fund also receives certain motor-vehicle revenues. (See Table MV-106)
and Bridge Construction Trust Fund.....
Purchase of right-of-way and construction of bridges.
The annual transfer is 7 percent to a maximum of $135 million.
206.46(2)
$25,000,000 Priority use for completion of Interstate highway system.
This distribution comes out of motor-vehicle registration receipts. Any excess funds may be utilized for transportation purposes consistent with the Department of Transportation's legislatively approved objectives.
$15,000,000 To fund the Florida Seaport Economic and Development Program.
This distribution comes out of motor-vehicle registration receipts. 320.20;
311.07(3)(b)
Remainder Construction, maintenance, and administration of State
highways, economic development road projects, and
public transportation projects.
Through fiscal year 2000, a minimum of 14.3 percent of State Transportation Trust Fund receipts must be allocated to public transit projects. Beginning in fiscal year 2001, the minimum is raised to 15 percent. A minimum of 10% of fuel sales tax receipts must be allocated to public transit and capital rail projects.
206.606;