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Home My WebLink About2026 06 08 Regular 500 - Seminole County Interlocal Agreement Local Fuel TaxREGULAR AGENDA ITEM 500 CITY COMMISSION AGENDA | JUNE 8, 2026 REGULAR MEETING TITLE Seminole County Interlocal Agreement Local Fuel Tax SUMMARY Seminole County is presenting an Interlocal Agreement with the City regarding the Distribution of Local Option Fuel Tax Proceeds. The State Department of Revenue (DOR) is requesting this interlocal. Unlike the previous version reviewed by the City Commission, this version of the Interlocal Agreement does not modify the statutory distribution formula or create new funding obligations. It only provides administrative clarity confirming that the Florida Department of Revenue will continue to distribute the City’s share of fuel tax revenues directly to the City. FUNDING SOURCE RECOMMENDATION Staff recommends the Commission review and discuss. 1839 ___________________________________________________________ Interlocal Agreement Between Seminole County and the City of Winter Springs Regarding the Distribution of Local Option Fuel Tax Proceeds Page 1 of 5 INTERLOCAL AGREEMENT BETWEEN SEMINOLE COUNTY AND THE CITY OF WINTER SPRINGS REGARDING THE DISTRIBUTION OF LOCAL OPTION FUEL TAX PROCEEDS THIS INTERLOCAL AGREEMENT is made between SEMINOLE COUNTY, a political subdivision of the State of Florida, whose address is Seminole County Services Building, 1101 East First Street, Sanford, Florida 32771 (hereinafter referred to as “COUNTY”), and the CITY OF WINTER SPRINGS, a Florida municipal corporation, whose address is 1126 East State Road 434, Winter Springs, Florida 32708 (hereinafter referred to as the “CITY”). W I T N E S S E T H: WHEREAS, section 336.025(1)(b), Florida Statutes (2025), authorizes counties to levy a local option fuel tax up to five cents ($0.05) per gallon on every gallon of motor fuel sold within the county and taxed under Part I of Chapter 206, Florida Statutes (2025) (hereinafter referred to as the “Fuel Tax”); and WHEREAS, on August 12, 2025, the Seminole County Board of County Commissioners adopted an ordinance imposing the five-cent ($0.05) Fuel Tax, effective January 1, 2026, for a term of fifty (50) years; and WHEREAS, section 336.025(4), Florida Statutes (2025), provides that, in the absence of an interlocal agreement establishing an alternative distribution formula, the Florida Department of Revenue (“DOR”) shall distribute Fuel Tax proceeds to the COUNTY and each eligible municipality, including the CITY, pursuant to the statutory formula; and WHEREAS, because there is currently no interlocal agreement establishing an alternative distribution formula, DOR currently distributes Fuel Tax proceeds to COUNTY and each eligible municipality, including CITY, pursuant to the statutory formula; and 1840 ___________________________________________________________ Interlocal Agreement Between Seminole County and the City of Winter Springs Regarding the Distribution of Local Option Fuel Tax Proceeds Page 2 of 5 WHEREAS, the COUNTY has entered into separate interlocal agreements with certain municipalities providing for the voluntary assignment of those municipalities’ statutory shares of Fuel Tax proceeds to the COUNTY for designated transportation purposes; and WHEREAS, the CITY has elected to retain its statutory share of Fuel Tax proceeds; and WHEREAS, the parties desire to enter into this Agreement to formally acknowledge the statutory distribution of Fuel Tax proceeds to the CITY and to provide administrative clarity to DOR and the parties regarding the CITY’s continued receipt of its statutory share. NOW THEREFORE, in consideration of the mutual covenants and promises contained herein, the parties agree as follows: Section 1. Recitals. The foregoing recitals are true and correct and are incorporated herein by reference as material terms of this Agreement. Section 2. Term. This Agreement shall become effective upon approval by both the COUNTY and the CITY and shall remain in effect for the duration of the Fuel Tax, unless terminated earlier by mutual written agreement. Section 3. Statutory Distribution of Fuel Tax Proceeds. (a) The parties acknowledge that, pursuant to section 336.025(4), Florida Statutes (2025), the CITY is entitled to receive a statutory share of the Fuel Tax proceeds. (b) Nothing in this Agreement modifies, replaces, or alters the statutory distribution formula established by section 336.025(4), Florida Statutes (2025). (c) The CITY shall retain its statutory share of Fuel Tax proceeds and shall be solely responsible for determining the use of such proceeds in accordance with applicable law. Section 4. No Assignment of Proceeds. The parties acknowledge and agree that the CITY has not assigned, pledged, or otherwise transferred its statutory share of Fuel Tax proceeds 1841 ___________________________________________________________ Interlocal Agreement Between Seminole County and the City of Winter Springs Regarding the Distribution of Local Option Fuel Tax Proceeds Page 3 of 5 to the COUNTY. DOR shall continue to distribute the CITY’s statutory share directly to the CITY pursuant to section 336.025(4), Florida Statutes (2025). Section 5. Administrative Acknowledgment. The parties acknowledge that the Florida Department of Revenue administers the collection and distribution of Fuel Tax proceeds pursuant to section 336.025, Florida Statutes (2025). Nothing in this Agreement shall be construed to create any obligation of either party to control, direct, or alter the statutory distribution of Fuel Tax proceeds. Section 6. Miscellaneous. (a) Entire Agreement. This Agreement constitutes the entire understanding between the parties with respect to the subject matter hereof and supersedes all prior discussions or agreements, whether written or oral. (b) Amendments. Any alterations, amendments, or waivers of the provisions of this Agreement shall be valid only when expressed in writing and duly signed by the parties. (c) No Effect on Other Agreements. Nothing in this Agreement shall be interpreted to amend, modify, or affect any other interlocal agreement or arrangement between COUNTY and the CITY concerning any other local option surtax, fuel tax, or transportation mechanism already in effect as of the date of this Agreement. (d) Severability. If a provision of this Agreement or the application thereof to any party or circumstance is held invalid, it is the intent of the parties that such invalidity shall not affect other provisions or applications of this Agreement which can be given effect without the invalid provision or application, and, to this end, the provisions of this Agreement are declared severable. 1842 ___________________________________________________________ Interlocal Agreement Between Seminole County and the City of Winter Springs Regarding the Distribution of Local Option Fuel Tax Proceeds Page 4 of 5 IN WITNESS WHEREOF, the parties have made and executed this Agreement for the purposes stated above. ATTEST: CITY OF WINTER SPRINGS By: CHRISTIAN GOWAN, City Clerk KEVIN McCANN, Mayor Date: Approved as to form and legal sufficiency. City Attorney [Balance of page left intentionally blank; signature page continues on following page] 1843 ___________________________________________________________ Interlocal Agreement Between Seminole County and the City of Winter Springs Regarding the Distribution of Local Option Fuel Tax Proceeds Page 5 of 5 BOARD OF COUNTY COMMISSIONERS ATTEST: SEMINOLE COUNTY, FLORIDA By: GRANT MALOY ANDRIA HERR, Chairman Clerk to the Board of County Commissioners of Seminole County, Florida. Date: For the use and reliance As authorized for execution by the Board of County of Seminole County only. County Commissioners at its , 20 regular meeting. Approved as to form and legal sufficiency. County Attorney GLK/kly 4/29/26 T:\Users\gkahn\Sales Tax & Election Related Issues\Gas Tax\Interlocal Agreement\Interlocal Agr 2.0\April Version to be sent out NonAssigning Cities\Fuel Tax ILA Non Assigning City - Winter Springs.docx 1844