HomeMy WebLinkAbout2013 03 11 Consent 200 Gas Tax Interlocal
COMMISSION AGENDA
Informational
Consent
X
ITEM200
Public Hearings
Regular
March 11, 2013KSKL
Regular MeetingCity ManagerDepartment
REQUEST:
Public Works Department Requests the City Commission Approve the Interlocal
Agreement with Seminole County for the Shared Distribution of the Six Cent Local Option
Motor Fuel and Diesel Fuel Tax.
SYNOPSIS:
This Interlocal Agreement is proposed to replace the 1986 Interlocal Agreement which
establishes the method of distribution between Seminole County and the seven
municipalities for the $0.06 per gallon Local Option Gas Tax (LOGT) revenues.
CONSIDERATIONS:
This Interlocal Agreement between the County and seven municipalities is needed to define
the distribution methodology for the local option gas tax, which Seminole County is
considering extending. It would replace the 1986 Interlocal Agreement addressing local
option gas tax distributions.
Seminole County will be considering an ordinance at their March 26, 2013 County
Commission meeting that extends the current $0.06 per gallon gas tax for thirty years
(August 31, 2043). $0.04 of the gas tax will be expiring August 31, 2013 and the fifth and
sixth cents of the tax will be expiring August 31, 2015 unless re-imposed and extended.
The Local Option Gas Tax (LOGT) revenues are statutorily limited to transportation related
expenses such as street resurfacing and road and right of way maintenance and repairs. This
includes sidewalk repairs, traffic signal maintenance, sign installation and replacement, road
and curb repairs, equipment and vehicles needed for right of way work, and any materials
Consent 200 PAGE 1 OF 2 - March 11, 2013
needed for right of way work. LOGT revenues are the primary source of funding for the
City's current street maintenance program (excluding personnel related costs).
The proposed agreement is substantially similar to the 1986 agreement with some minor
changes to the list of eligible expenses that can be included in the distribution formula. The
distribution percentages will still be adjusted annually although there is some language
which allows this provision to be revisited. The proposed percentage for Winter Springs for
the next year is 5.0% which is derived from the already completed calculations for 2013.
For Fiscal Year 2013, Winter Springs is projected to receive $550,000 from LOGT revenue
sharing. These funds are segregated in a Special Revenue Fund in the budget listed under
Fund 104 - Transportation Improvement.
FISCAL IMPACT:
The Local Option Gas Tax will generate $550,000 in FY 2013 which is segregated in the
Transportation Improvement Fund. If the County does not renew the $0.06 gas tax, another
revenue source would need to be found to maintain the City's current street maintenance
level of service.
COMMUNICATION EFFORTS:
This Agenda Item has been electronically forwarded to the Mayor and City Commission,
City Manager, City Attorney/Staff, and is available on the City’s Website, LaserFiche, and
the City’s Server. Additionally, portions of this Agenda Item are typed verbatim on the
respective Meeting Agenda which has also been electronically forwarded to the individuals
noted above, and which is also available on the City’s Website, LaserFiche, and the City’s
Server; has been sent to applicable City Staff, Media/Press Representatives who have
requested Agendas/Agenda Item information, Homeowner’s Associations/Representatives
on file with the City, and all individuals who have requested such information. This
information has also been posted outside City Hall, posted inside City Hall with additional
copies available for the General Public, and posted at five (5) different locations around the
City. Furthermore, this information is also available to any individual requestors. City Staff
is always willing to discuss this Agenda Item or any Agenda Item with any interested
individuals.
RECOMMENDATION:
It is recommended that the City Commission Approve the Interlocal Agreement for the
Shared Distribution of the Six Cent Local Option Motor Fuel and Diesel Fuel Tax and
authorize the City Manager and City Attorney to prepare any and all applicable documents
for execution by the Mayor .
ATTACHMENTS:
1.Transmittal Letter from County Manager
2.Interlocal Agreement for the Shared Distribution of the Six Cent Local Option Motor
Fuel and Diesel Fuel Tax
Consent 200 PAGE 2 OF 2 - March 11, 2013
INTERLOCAL AGREEMENT
FOR THE SHARED DISTRIBUTION OF THE
SIX CENT LOCAL OPTION MOTOR FUEL AND DIESEL FUEL TAX
THIS INTERLOCAL AGREEMENT, SEMINOLE COUNTY
by and between , a
political subdivision of the State of Florida, whose address is Seminole County Services
and the following municipalities:
CITY OF ALTAMONTE SPRINGS
, a Florida municipal corporation, whose address is
225 Newburyport Avenue, Altamonte Springs, Florida 32701, hereinafter referred to as
and
CITY OF CASSELBERRY
, a Florida municipal corporation, whose address is 95
Triplet Lake Drive, Casselberry, Florida
and
CITY OF LAKE MARY
, a Florida municipal corporation, whose address is 100 North
LAKE MARY
CITY of LONGWOOD
, a Florida municipal corporation, whose address is 175 West
LONGWOOD
CITY of OVIEDO
, a Florida municipal corporation, whose address is 400 Alexandria
Boulevard, Oviedo, Florida 32765, hereinafter rOVIEDO
CITY OF SANFORD
, a Florida municipal corporation, whose mailing address is P.O.
Box 1778, Sanford, Florida 32772-SANFORD
CITY OF WINTER SPRINGS
, a Florida municipal corporation, whose address is 1126
WINTER
SPRINGS
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Interlocal Agreement
Local Option Gas Tax
Page 1 of 8
WHEREAS,
under the authority of Section 336.025, Florida Statutes, and pursuant to
Seminole County Ordinance Nos. 83-22, 85-33 and 85-34, and 87-2, COUNTY levied a
combined six cents ($.06) local option gas tax upon every gallon of motor fuel and special (i.e.,
diesel) fuel sold in Seminole County and provided for distribution of the proceeds from the tax
between itself and eligible municipalities within Seminole County; and
WHEREAS,
the first four cents ($.04) of that levy will expire on August 31, 2013,
unless re-imposed and extended and the fifth and sixth cents of the tax will expire on August 31
2015, unless re-imposed and extended; and
WHEREAS,
the parties hereto have determined that it is in the best interests of each for
COUNTY to renew and extend the levy for a term not exceeding another thirty (30) years and to
make provision for the sharing of the renewed tax levy through this Interlocal Agreement; and
WHEREAS,
COUNTY has or shall have enacted its Ordinance renewing the levy of all
six cents ($.06) of the tax and extending the term thereof to August 31, 2043,
NOW, THEREFORE,
in consideration of the covenants contained herein, the receipt
and adequacy of which are hereby acknowledged by all parties hereto, the parties agree to
provide for the distribution of local option gas tax proceeds as follows:
Section 1. Effective Date and Term.
(a)This Interlocal Agreement shall become effective on June 1, 2013 subject to the
occurrence of both the following events: (i) approval by the governing
bodies of COUNTY and the requisite number of municipalities, pursuant to Section
336.025(3)(a)(1), Florida Statutes (2012); and (iinecessary
ordinance renewing and reimposing the tax and extending its term to August 31, 2043. In the
event either or both prerequisites do not occur within time frames required by statute and prior to
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Interlocal Agreement
Local Option Gas Tax
Page 2 of 8
expiration of the present levy of the first four cents ($.04) of the tax, then this Agreement shall
have no effect and no party shall be bound by any terms hereof.
(b) Upon becoming effective, this Interlocal Agreement shall supersede all previous
agreements or understandings among the parties regarding the subject matter of this Agreement
and shall remain in effect for the renewed term of the tax or any subsequent extension thereof.
Section 2. Distribution of Proceeds.
(a) Commencing with the September 1, 2013 effective date of the renewed and
extended tax levy, the net proceeds of the six cent ($.06) local option motor fuel and diesel fuel
taxes shall, unless subsequently amended by agreement among the parties pursuant to subsection
(b) below, be shared among COUNTY and the seven (7) municipalities according to the
following formula:
Local Government Distribution Proportion
Seminole County 63.6%
Altamonte Springs 5.3%
Casselberry 4.8%
Lake Mary 2.2%
Longwood 3.2%
Oviedo 6.4%
Sanford 9.5%
Winter Springs 5.0%
(b) The above percentages shall be reviewed annually by the parties during the term
of this Interlocal Agreement. It is the intent of the parties that changes to the formula in
subsection (a) above, shall be based on the average of the relative percentages of actual
Transportation Expenses, as defined in Section 3 below, made by each entity during the five (5)
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Interlocal Agreement
Local Option Gas Tax
Page 3 of 8
fiscal year periods immediately preceding the year of review; provided, however, that the
percentage distributed among the municipalities shall remain at thirty six and four tenths percent
(36.4%) for the term of this Agreement. Such review shall be timely completed and agreed upon
so as to accommodate timely amendment to this Interlocal Agreement on or before the next
succeeding June 1 anniversary date of this Interlocal Agreement. Any changes to the distribution
formula shall be made by formal amendment to this Interlocal Agreement.
Section 3. Transportation Expenses and Computation of Subsequent Distribution
Shares.
(a) Prior to the time of each annual review of the distribution formula in Section 2
hereof, COUNTY shall collect from the municipalities and the municipalities shall provide to
COUNTY, on or before a date established by COUNTY and in a form determined by COUNTY,
adequate data detailing the expenditures made in each category listed in subsections (b)(1)
through (b)(7) of this Section. COUNTY shall compute the proposed distribution percentages
therefrom and provide to the municipalities a summary of the percentages computed and make
available for review the documents from which such percentages were computed. The
distribution percentages shall apply to revenue distribution during the distribution periods next
succeeding the review and formal amendment to this Interlocal Agreement. COUNTY shall
forward the distribution percentages and a certified copy of amendment to this Interlocal
Agreement revising such distribution shares to the Florida Department of Revenue. Failure by
any municipality to provide the expenditure information in substantial compliance as required
herein shall authorize COUNTY to use, the extent determinable, that municipalitys
Transportation Expenditures contained in that municipality
revised share.
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Interlocal Agreement
Local Option Gas Tax
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(b) Transportation ECOUNTY and the
municipalities from local or State shared revenue sources, including the local option motor fuel
and diesel fuel tax distributed under this Agreement, but excluding expenditures of bond
proceeds, for the following programs:
(1) Public transportation operations and maintenance.
(2) Roadway and right-of-way maintenance and equipment and structures
used primarily for the storage and maintenance of such equipment.
(3) Roadway and right-of-way drainage.
(4) Street lighting installation, operation, maintenance and repair.
(5) Traffic signs, traffic engineering, signalization, and pavement markings,
installation, operation, maintenance and repair.
(6) Bridge maintenance and operation.
(7) Debt service and current expenditures for transportation capital projects in
the foregoing program areas, including construction or reconstruction of roads and sidewalks.
Nothing in this Section or elsewhere in this Interlocal Agreement shall be construed as
authorizing or permitting proceeds of the local option motor fuel and diesel fuel taxes to be used
for the clean-up and removal of debris in, on, or under transportation facilities and infrastructure
resulting from natural or manmade disasters or intermittent severe weather conditions whether or
not a state of emergency has been declared by Federal, State or local officials.
Section 4. Resolution of Disputes as to Shared Distribution Formulas.
(a) Prior to challenging the distribution of local option gas tax revenues under the
provisions hereof in any forum, judicial or administrative, a party shall submit in writing its
objection to the distribution proportion to
Budget and Fiscal Management Division, which shall, within thirty (30) days of receipt, provide
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Interlocal Agreement
Local Option Gas Tax
Page 5 of 8
the Chairperson of the Council of Local Governments in Seminole County (CALNO) an analysis
of the challenge. Upon receipt of the analysis, CALNO shall, within thirty (30) days, hear the
challenge at a special meeting called solely for said purpose, at which CALNO shall, upon
majority vote, render an advisory and non-binding opinion as to the validity or invalidity of the
challenge. The foregoing notwithstanding, final determination of distributed shares shall be made
by COUNTY as required by Section 336.025(5)(b), Florida Statutes (2012).
(b) In the event that any party hereto shall refuse to accept
of the distribution shares of tax proceeds and elects to pursue a formal challenge to the
Department of Revenue Administration Commission per Section 336.025(5)(b), Florida Statutes,
the tax monies shall continue to be collected and shall be held in escrow by the Seminole County
Clerk of the Circuit Court until final disposition of the matter in dispute.
Section 5.Savings Clause.
The parties agree that if any provision of this Interlocal
Agreement is declared invalid in any administrative or judicial proceeding, the remaining
provisions of this Interlocal Agreement shall be deemed severable and continue in full force and
effect as will all provisions of Ordinance reimposing and extending the term of the
tax which shall also survive and be in full force and effect without prejudice to any party
disputing distribution percentages pursuant to Section 336.025(5)(b), Florida Statutes (2012).
IN WITNESS WHEREOF,
the parties have caused this Interlocal Agreement to be
executed in eight (8) counterparts by their respective and duly authorized offices on the
respective dates.
ATTEST: CITY OF ALTAMONTE SPRINGS
______________________________ By:______________________________
City Clerk PATRICIA BATES, Mayor
Date:______________________________
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Interlocal Agreement
Local Option Gas Tax
Page 6 of 8
ATTEST: CITY OF CASSELBERRY
______________________________ By:______________________________
DONNA G. GARDNER, City Clerk CHARLENE GLANCY, Mayor
Date:______________________________
ATTEST: CITY OF LAKE MARY
______________________________ By:______________________________
CAROL FOSTER, City Clerk DAVID MEALOR, Mayor
Date:______________________________
ATTEST: CITY OF LONGWOOD
______________________________ By:______________________________
SARAH M. MIRUS, City Clerk BRIAN D. SACKETT, Mayor
Date:______________________________
ATTEST: CITY OF OVIEDO
______________________________ By:______________________________
BARBARA BARBOUR, City Clerk DOMINIC PERSAMPIERE, Mayor
Date:______________________________
ATTEST: CITY OF SANFORD
______________________________ By:______________________________
JANET DOUGHERTY, City Clerk JEFF TRIPLETT, Mayor
Date:______________________________
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Interlocal Agreement
Local Option Gas Tax
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ATTEST: CITY OF WINTER SPRINGS
______________________________ By:______________________________
ANDREA LORENZO-LUACES, City Clerk CHARLES LACEY, Mayor
Date:______________________________
BOARD OF COUNTY COMMISSIONERS
ATTEST: SEMINOLE COUNTY, FLORIDA
By: _____________________________________
MARYANNE MORSE ROBERT DALLARI, Chairman
Clerk to the Board of
County Commissioners of
Seminole County, Florida. Date: _____________________________________
For the use and reliance of As authorized for execution by the Board of County
Seminole County only. Commissioners at its _________________, 2013,
regular meeting.
Approved as to form and
legal sufficiency.
County Attorney
AWS/lpk
2/7/13 version 2
2/20/13 Revised execution copy
2/21/13 Corrected Execution Copy
P:\Users\aschneider\Fiscal Services\2013\Local Option Gas Tax Interlocal Agt. version 3 (21)13 clean.docx
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Interlocal Agreement
Local Option Gas Tax
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