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 Polk County
 Code of Ordinances
 Chapter 11.6. TAXATION
 Article I. IN GENERAL

§ 11.6-1. Six-cent local option gas tax.  

Latest version.

  • (a)

    This section is authorized by Section 336.025, Florida Statutes, and other applicable law.

    (b)

    There is hereby imposed a six-cent ($0.06) local option gas tax upon every gallon of motor fuel and special fuel sold in Polk County and taxed under the provisions of Chapter 206, Florida Statutes.

    (c)

    The tax imposition hereby made shall be effective from September 1, 1987, August 31, 2017, both inclusive.

    (d)

    Pursuant to interlocal agreements which were entered into before June 1, 1987, between Polk County and municipalities located in this county representing a majority of the incorporated area population within this county (the interlocal agreement), the proceeds of the tax hereby imposed shall be divided and distributed by the Florida Department of Revenue to all eligible recipients based on a computation performed annually by the clerk and auditor to the board of county commissioners.

    (e)

    As provided in the interlocal agreement, the clerk and auditor to the board of county commissioners shall annually prepare, and the board of county commissioners shall adopt, a resolution showing the figures used in the formula for the division of the gas tax and each recipient's percentage share of the gas tax proceeds for the next twelve-month period beginning September 1, of each year.

    (f)

    The clerk to the board of county commissioners shall mail a certified copy of the adopted resolution to each recipient and to the Florida Department of Revenue.

    (g)

    The six (6) cent local option gas tax ("gas tax") imposed pursuant to Polk County Ordinance 87-04 is hereby re-imposed and extended for a period of thirty (30) years. Upon the expiration of the gas tax imposed pursuant to Polk County Ordinance 87-04, the gas tax shall be re-imposed from September 1, 2017 to August 31, 2047, both inclusive. Except for the re-imposition and extension of the gas tax, as provided in this subsection (g), the provisions of Polk County Ordinance 87-04 shall continue to govern the gas tax.

(Ord. No. 86-14, §§ 1—3, 6-24-86; Ord. No. 87-04, §§ 1—6, 6-23-87; Ord. No. 15-037, § 1, 6-23-15)

Editor's note

Section 5 of Ord. No. 86-14, adopted June 24, 1986, repealed Ord. No. 83-11, adopted April 28, 1983, from which § 11.6-1, providing for a four-cent local option gas tax, was formerly derived. At the discretion of the editor, §§ 1—3 of Ord. No. 86-14 have been included as a new § 11.6-1 of Art. I.