§ 11.6-3. Five-cent local option gas tax.

(a)

Imposition of tax. There is hereby imposed pursuant to Section 336.025(1)(b), Florida Statutes, a local option gas tax of five cents ($0.05) upon every gallon of motor fuel sold in Polk County and taxed under the provisions of Part I of Chapter 206, Florida Statutes.

(b)

Distribution of tax. The tax imposed pursuant to this section shall be divided and distributed by the Florida Department of Revenue among the county and municipalities of Polk as provided in an interlocal agreement between Polk County and municipalities located in Polk County representing a majority of the incorporated area population of Polk County or in the absence of any such agreement, as otherwise provided by Section 336.025(4), Florida Statutes.

(c)

Collection of tax. The tax imposed pursuant to this section shall be collected and remitted by any person engaged in selling retail motor fuel within Polk County as provided in Section 336.025(2), Florida Statutes.

(d)

Use of tax. County and municipal governments shall utilize monies received pursuant to this section only for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan.

(e)

Duration of tax. The tax imposed by this section is hereby imposed for a period of thirty (30) years.

(f)

Severability. If any subsection, clause, phrase, or portion of this section is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this section.

(g)

Effective date. This section shall be effective upon receipt from the office of the Secretary of the State. The tax imposed pursuant to this section shall be effective beginning January 1, 2000, as provided in Section 336.025(1)(b)(1), Florida Statutes.

(Ord. No. 99-17, §§ 1—7, 5-21-99)