§ 94-51. Local option six-cent gas tax.

(a)

There is and shall be re-levied or re-imposed and extended, in addition to all other taxes required or allowed by law, a six-cent gas tax on every gallon of motor fuel and special fuel sold in Jackson County and taxed under the provisions of Florida Statutes Chapter 206. Said tax shall be known as the "Local Option Gas Tax". The proceeds of said tax shall be used exclusively for transportation expenditures in accordance with Florida law. Such reimposition shall be effective September 1, 2006, and shall continue for a additional term of approximately 15 years, ending December 31, 2021.

(b)

The local option gas tax shall be and remain in effect for a period commencing September 1, 1986, and ending August 31, 2006.

(c)

In the absence of a written agreement reached before April 1, 1991, between the board of county commissioners and the governing bodies of any municipalities within the county constituting a majority of the population within incorporated areas within the county, relating to the distribution of the proceeds of the extended tax levied by this section, the proceeds shall be distributed in accordance with the agreements previously arrived at by the parties.

(d)

Of the portion of the proceeds payable to the county from the local option gas tax, one cent (currently one-fifth of the local option fuels tax under F.S. § 336.025) shall be expended solely for bridge replacement, reconstruction or construction, and debt, financing and other costs associated therewith. If additional local option fuel taxes are imposed, the board shall consider the application of any proceeds thereof to the payment of any financing or debt with respect to bridge replacement, reconstruction or construction.

(Ord. No. 86-2, §§ 1—3, 4-8-86; Ord. No. 90-13, §§ 1, 2, 12-21-90; Ord. No. 91-2, § 3, 3-12-91; Ord. No. 99-07, § 1, 6-21-99; Ord. No. 99-08, § 1, 7-13-99; Ord. No. 06-11, § 1, 6-13-2006)