Okaloosa County BOCC — November 16, 2013 — reading text

Excluded ) A B 10% ridership decline 68,985 $ 127,360 $ 156,041 15% ridership decline 65,153 $ 120,285 $ 147,372 20% ridership decline 61,320 $ 113,209 $ 138,703 ADD TRANSFER FEES TO ABOVE, BASED ON BCC DECISION: Transfers CURRENT FARES TRANSFER FARE OPTIONS Ridership $0.25 A B C Transfers 14,852 $3,713 $0.00 $0.25 $0.50 10% ridership decline 13,367 $0 $3,342 $6,683 15% ridership decline 12,624 $0 $3,156 $6,312 20% ridership decline 11,882 $0 $2,970 $5,941 Packet Pg. 13 STAFF RECOMMENDATION TOTALS Ridership (Transfers Excluded ) 10% ridership decline 68,985 $144,606 15% ridership decline 65,153 $136,573 20% ridership decline 61,320 $128,539 Packet Pg. 14  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 3, 2013 TO: Honorable Chairman and Members of the Board FROM: John Hofstad SUBJECT: Public Hearing - Second Local Option Gas Tax DEPARTMENT: Public Works BCC DISTRICT: All Statement of Issue: As part of the annual budget process consideration is being given to implementation of the Second Local Option Gas Tax (LOGT). Consideration and adoption for enacting all or part of the Second LOGT requires a public hearing be conducted by the Board of County Commissioners. Background: Available to all counties in the state of Florida are two options for local gas taxes. Currently, Okaloosa County has enacted the first Local Option Gas Tax which is six cents per gallon of gas. Revenue from this LOGT is split between Okaloosa County and the nine municipalities at a 60/40 ratio. The annual revenue projected from the first LOGT is approximately $6,100,000 (~$3,660,000 County / ~$2,440,000 Municipalities). Consideration is being given to enacting the Second LOGT, which is a maximum of five cents per gallon of non diesel fuels. The projected annual revenue from the Second LOGT is approximately $950,448 per penny of tax enacted. If all five cents were enacted the maximum anticipated revenue would be approximately $4,752,240; this revenue would be split between the County and Municipalities as part of the revenue sharing agreement. It is anticipated that the fuel tax revenue sharing agreement will reflect a 64/36 split between the County and Municipalities. The terms of the revenue sharing agreement would be applicable to revenues from both the First LOGT and the Second LOGT. In order to enact the Second LOGT, it is required the attached Ordinance (provided by legal counsel) be approved by a vote that is a minimum of a majority plus one. When discussing the ordinance, the Board of County Commissioners shall also consider what number of "pennies", if any, would be enacted as part of the Second LOGT. Enactment of one, two, three, four or five cents per gallon of motor fuel is allowed. If approved the tax would not be collected until January 1, 2014. Options: Approve/disapprove the attached Ordinance to levy 5 pennies, or a portion thereof, of the Second Local Option Gas Tax. Recommendation: Staff requests Board approval of the attached Ordinance to levy 5 pennies, or a portion thereof, of the Second Local Option Gas Tax and distribution of the proceeds of said tax between the County and the nine incorporated municipalities at a rate of 64% County and 36% split between the municipalities. Packet Pg. 15 RECOMMENDED BY: APPROVED BY: Ernie Padgett, County Administrator Packet Pg. 16  ORDINANCE NO. AN ORDINANCE OF OKALOOSA COUNTY, FLORIDA PROVIDING FOR THE LEVY OF AN ADDITIONAL FIVE CENTS OF THE LOCAL OPTION GAS TAX UPON EVERY GALLON OF MOTOR FUEL SOLD IN OKALOOSA COUNTY AND TAXED UNDER THE PROVISIONS OF PART I OF CHAPER 206, FLORIDA STATUTES; PROVIDING FOR THE AMOUNT OF SAID TAX; PROVIDING FOR THE PERIOD OF TIME FOR WHICH THE TAX SHALL BE IMPOSED; PROVIDING FOR THE DISTRIBUTION AND UTILIZATION OF SAID TAX; PROVIDING AN EFFECTIVE DATE AND REPEALING ALL ORDINANCES, OR PROVISIONS THEREOF, IN CONFLICT HEREWITH. WHEREAS, Okaloosa County has heretofore adopted a six cent local option gas tax in accordance with the provisions of Section 336.025(1)(a), Florida Statutes, and WHEREAS, there continues to be a major shortfall in the funding available to meet the requirements of the capital improvement element of the adopted comprehensive plan or for expenditures to meet immediate local transportation problems, and WHEREAS, this implementation of an additional 5-cent local option fuel tax upon every gallon of motor fuel sold in Okaloosa County is necessary and the most equitable mechanism for funding essential transportation needs. Packet Pg. 17 BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA, as follows: SECTION 1. AUTHORITY. This Ordinance is authorized by Section 336.025(1)(b) and Chapter 206, Florida Statutes. SECTION 2. IMPOSITION OF ADDITIONAL FIVE CENT LOCAL OPTION GAS TAX. Pursuant to the Authority of Section 336.025(1)(b), Florida Statutes, there is hereby imposed an additional five cents of local option gas tax upon every gallon of motor fuel sold in Okaloosa County and taxed under the provisions of part I of Chapter 206. SECTION 3. EFFECTIVE PERIOD OF TAX. The imposition of additional 5-cent local option gas tax imposed hereby shall be effective from January 1, 2014 through December 31, 2044. SECTION 4. DISTRIBUTION OF THE ADDITIONAL TAX. The local option gas tax imposed hereby shall be distributed to the county and all eligible municipalities in accordance with the provisions of Section 336.025, Florida Statutes. SECTION 5. USE OF FUNDS. The funds generated by the tax hereby imposed shall be utilized for transportation expenditures needed to meet the requirements of the capital improvements element of the adopted comprehensive plan or for expenditures needed to meet immediate local transportation problems and for other transportation- related expenditures that are critical for building comprehensive roadway networks by local governments. SECTION 6. SEVERABILITY. It is declared to be the intent of the Okaloosa County Board of Commissioners that if any section, subsection, Packet Pg. 18 sentence, clause, phrase, or provision of this Ordinance is held invalid or unconstitutional, such invalidity or unconstitutionality shall not be construed as to render invalid or unconstitutional the remaining provisions of this Ordinance. SECTION 7. EFFECTIVE DATE. A certified copy of this Ordinance as enacted shall be filed by the Clerk of the Board with the office of the Department of State of the State of Florida and the Department of Revenue of the State of Florida within ten (10) days after enactment and this Ordinance shall take effect January 1, 2014, DULY PASSED AND ADOPTED in regular session by a majority plus one vote of the membership of the Board of County Commissioners of Okaloosa County, Florida, this the ____ day of _________, 2013. OKALOOSA COUNTY, FLORIDA __________________________ DON R. AMUNDS Chairman ATTEST: ____________________ DON W. HOWARD Clerk of Circuit Court Packet Pg. 19  GAS TAX HISTORY • Florida Statute 336.025 – Authorizes gas taxes • Ordinance 87-13 Levied 5 cent of the Local Option Gas Tax § Adopted 4/14/87 § Effective 9/1/87 – 8/31/17 § Allocated 40% to toll bridge trust fund • Resolution 87-60 § Adopted 6/1/87 § Imposed the distribution of the 5 cent with the municipalities • Resolution 01-198 § Adopted 10/9/01 § Discontinued 40% to Mid Bay Bridge Authority § Placed 40% to Road & Bridge Const Fund Packet Pg. 20  GAS TAX HISTORY cont. • Ordinance 03-14 Levied the additional 1 cent of the LOGT § Adopted 5/20/03 • Ordinance 03-15 Levied 9 cent of the Local Option Gas Tax § Adopted 5/20/03 • Interlocal Agreement § Adopted 5/30/03 § Authorized the distribution of the 6 cents LOGT • Resolution 10-45 § Adopted 1/19/10 § Memorialized the utilization of gas tax funds with a single resolution • Resolution 13-82 § Adopted 6/4/13 § Did not continue existing split with municipalities Packet Pg. 21  $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $500,000 $- $13,639.40 Cinco Bayou $18,191.57 $278,222.03 Crestview $370,969.36 $282,042.47 Destin $376,059.01 $349,132.82 Fort Walton Beach 5 cent - Year one $465,510.42 $16,366.00 Laurel Hill $21,827.04