§ 32-23. Two-cent tax expiring December 31, 2012.

(a)

This section is adopted pursuant to and in accordance with F.S. § 336.025 and other applicable law.

(b)

There is hereby imposed a two-cent local option gas tax upon every gallon of motor fuel and special fuel sold in the county and taxed under provisions of F.S. ch. 206 and F.S. § 336.025.

(c)

The tax imposition hereby made shall be for a period of five years commencing on January 1, 2008, terminating December 31, 2012.

(d)

The tax imposed hereby shall be collected and distributed in accordance with the procedures set for in F.S. § 336.025(2).

(e)

The ordinance from which this section is derived was passed to continue the two-cent local option gas tax enabled by prior Ordinance No. 87-01 and extended by prior Ordinance Nos. 92-04, 97-01, and 02-01 with the effective date of imposition and collection being January 1, 2008.

(f)

The proceeds of the tax imposed hereby shall be distributed in accordance with the transportation expenditures formula as provided under F.S. § 336.025(4)(a), as between the county and the City of Monticello, the municipality representing a majority of the population of the incorporated area within the county.

(Ord. No. 07-08, §§ 1—6, 6-21-2007)