§ 11.6-2. One-cent gas tax.  


Latest version.
  • (a)

    There is hereby imposed, pursuant to Section 336.021, Florida Statutes, a one-cent gas tax upon every gallon of motor fuel and special fuel sold in Polk County and taxed under Part I or Part II of Chapter 206, Florida Statutes, for the purpose of paying the costs and expenses of establishing, operating, and maintaining a transportation system and related facilities and the cost of acquisition, construction, reconstruction, and maintenance of roads and streets.

    (b)

    The tax shall be collected, remitted, and distributed as provided in Section 336.021, Florida Statutes, or successor statute.

(Ord. No. 93-40, §§ 1, 2, 9-16-93)