HomeMy WebLinkAboutDocumentation_Workshop_Tab 03_2/3/2025 Agenda Item #3.
Workshop
STAFF MEMO
Meeting: Workshop - Feb 03 2025
Staff Contact: Jeremy Allen, Village Manager Department: Manager
Discussion on Local Option Gas Tax Renewal
Section 336.025(1)(a), Florida Statutes (Statute) authorizes a one (1), two (2), three (3), four (4), five
(5), and/or six (6) cent local option fuel tax to be levied upon the sale of every gallon of motor fuel and
special fuel within the County. Pursuant to the Statue, in 1995, the County re-levied the six (6) cent
local option fuel tax (TAX) fora 30 year term, as provided in County Code Chapter 17, Article
(,Section 17-3 (1995 ORDINANCE). Pursuant to the Statute and prior to enacting the 1995
ORDINANCE, the County established by interlocal agreement with various municipalities
representing a majority of the population of the incorporated area within the County, the
distribution formula for dividing the entire proceeds of the Tax among the County and all
eligible municipalities within the County (collectively, 1995 INTERLOCAL AGREEMENT);
The 1995 ORDINANCE and the 19951NTERLOCAL AGREEMENT will,
by their own terms and in accordance with the Statute, terminate on August 31, 2025; and
the County desires to once again re-levy and re-impose the Tax for a
new 30 year term pursuant to the Statute, and enter into this Interlocal Agreement to
redetermine the distribution formula for dividing the entire proceeds of the Tax among the
County and all eligible municipalities within the County.
This document and any attachments may be reproduced upon request in an alternative format by
completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-
768-0443.
BUDGET INFORMATION:G"
BUDGET AMOUNT 132,604 AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A
FUNDING SOURCES: N/A IS THIS A PIGGYBACK:
❑ Yes ❑ N/A
DID YOU OBTAIN 3 QUOTES?
❑ Yes ❑ N/A
COMMENTS/EXPLANATION ON SELECTIONN/A
Page 34 of 50
Agenda Item #3.
Local Option Gas Tax ILA 2025 Final for distribution
Exhibit A
Exhibit B
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Agenda Item #3.
INTERLOCAL AGREEMENT TO REDETERMINE, RE-ADOPT AND RATIFY
EXISTING DISTRIBUTION FORMULA FOR SIX (6) CENT LOCAL OPTION FUEL
TAX
THIS INTERLOCAL AGREEMENT is dated, made, and entered into on this day
of 20251 by and between Palm Beach County, a political subdivision of the State of
Florida, hereinafter referred to as the COUNTY, and ,
a municipal corporation located in Palm Beach County, Florida, and organized and existing in
accordance with the laws of the State of Florida, hereinafter referred to as the MUNICIPALITY.
WITNESSETH:
WHEREAS, Section 3 3 6.025(1)(a), Florida Statutes (STATUTE) authorizes a one (1),
two (2), three (3), four (4), five (5), and/or six (6) cent local option fuel tax to be levied upon the
sale of every gallon of motor fuel and special fuel within the COUNTY; and
WHEREAS,pursuant to the STATUTE, in 1995, the COUNTY re-levied the six (6) cent
local option fuel tax (TAX) for a 30 year term, as provided in County Code Chapter 17, Article 1,
Section 17-3 (1995 ORDINANCE). Pursuant to the STATUTE and prior to enacting the 1995
ORDINANCE, the COUNTY established by interlocal agreement with various municipalities
representing a majority of the population of the incorporated area within the COUNTY, the
distribution formula for dividing the entire proceeds of the TAX among the COUNTY and all
eligible municipalities within the COUNTY (collectively, 1995 INTERLOCAL AGREEMENT);
and
WHEREAS, the 1995 ORDINANCE and the 19951NTERLOCAL AGREEMENT will,
by their own terms and in accordance with the STATUTE, terminate on August 31, 2025; and
WHEREAS, the COUNTY desires to once again re-levy and re-impose the TAX for a
new 30 year term pursuant to the STATUTE, and enter into this Interlocal Agreement to
redetermine the distribution formula for dividing the entire proceeds of the TAX among the
COUNTY and all eligible municipalities within the COUNTY; and
WHEREAS, representatives of the COUNTY and the various municipalities, utilizing
the Palm Beach County League of Cities, Inc., (LEAGUE) have met and negotiated mutually
acceptable terms and conditions for this Interlocal Agreement, which terms are set forth herein;
and
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Agenda Item #3.
WHEREAS, once effective, this Interlocal Agreement re-adopts and ratifies the
distribution formula currently in effect for dividing the entire proceeds of the TAX among the
COUNTY and all eligible municipalities within the COUNTY,.
NOW, THEREFORE, in consideration of the premises and the mutual covenants herein
contained and for such other good and valuable consideration, the receipt of which the parties
hereby expressly acknowledge, the COUNTY and the MUNICIPALITY hereto covenant and
agree to enter into this Interlocal Agreement as follows:
Section 1: This Interlocal Agreement is entered into with the specific contemplation that the
Board of County Commissioners of Palm Beach County (BCC) will enact an appropriate
ordinance to relevy the TAX to be effective September 1, 2025 (2025 ORDINANCE). In the
event the BCC fails or refuses to enact the 2025 ORDINANCE to relevy the TAX, this Interlocal
Agreement shall be null and void.
Section 2: The term of this Interlocal Agreement shall be for the same duration as the 2025
ORDINANCE relevying the TAX. Upon the expiration of the levy of the TAX, as provided in
the 2025 ORDINANCE , this Interlocal Agreement shall terminate; except that if the BCC
reimposes the TAX again as provided in the STATUTE, then this Interlocal Agreement may be
renewed as provided for in the STATUTE.
Section 3
A. All proceeds of the TAX collected pursuant to Section 336.025(1)(a), Florida Statutes
shall be divided between the COUNTY and the municipalities, as follows (DISTRIBUTION
FORMULA):
1. The COUNTY shall receive 66.5648 percent of the TAX collected.
2. The municipalities collectively shall receive 33.4352 percent of the TAX
collected (TOTAL MUNICIPAL SHARE).
B. All money shall be collected and distributed to the respective parties as provided in
Section 336.025(2), Florida Statutes.
C. The MUNICIPALITY (and all other municipalities eligible to participate in the
distribution of the proceeds of the TAX) shall receive a pro rata share of the TOTAL
MUNICIPAL SHARE pursuant to a formula (MUNICIPAL SHARE FORMULA) that is based
Page 2 of 8
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Agenda Item #3.
seventy percent (70%) on lane miles located within the MUNICIPALITY (and for all other
municipalities eligible to participate in the distribution of the proceeds of the TAX) for which the
MUNICIPALITY (or the other eligible municipalities) is responsible for maintenance, and thirty
percent (30%) on the population of the MUNICIPALITY (or the other eligible municipalities)
based upon the most recent University of Florida Population Estimate. The MUNICIPAL
SHARE FORMULA is:
(30% x (Municipality's population/sum of all of Municipalities' population)) + (70% x
(Municipality's lane miles/sum of all of Municipalities' lane miles)) = Municipality's Pro
Rata Share.
Exhibit A attached hereto and incorporated herein by reference identifies each eligible
municipality's pro rata share of the TOTAL MUNICIPAL SHARE. The calculation(s) of the
MiJNICIPAL SHARE FORMULA may be amended not more than once annually by the Palm
Beach County League of Cities, Inc., by the preparation of a new Exhibit A on behalf of the
municipalities and based upon changes in the MUNICIPAL SHARE FORMULA and submitting
the new Exhibit A to the COUNTY Administrator no later than June 1 of any year. The
COUNTY Administrator shall then transmit the new Exhibit A to the Florida Department of
Revenue.
D. In the event that a new municipality is incorporated in the COUNTY, the new
municipality's share of the TAX shall be provided from the share formerly allocated to the
COUNTY and the TOTAL MUNICIPAL SHARE, as set forth below.
1. In the first full fiscal year following incorporation, the new municipality will
receive a share based solely on its population, as opposed to the MUNICIPAL SHARE
FORMULA that considers lane miles and population, as set forth in Section 3C above.
The new municipality's share shall be determined pursuant to Exhibit B attached hereto
which shows an example of the calculations for a hypothetical new municipality with a
population of 40,000.
a. The combined COUNTY and collective municipalities contributions shall
equal one hundred percent (100%) of the new municipality's share.
b. Section 3C above shall continue to apply as the MUNICIPAL SHARE
FORMULA for the remaining municipalities after their contribution to the new
Page 3 of 8
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Agenda Item #3.
municipality's share as set forth in Section 3 D 1 above.
2. In the subsequent fiscal years after the first full fiscal year following incorporation
of the new municipality:
a. The percentage allocated to the COUNTY in the DISTRIBUTION
FORMULA in Section 3A above, as may be amended, shall be reduced by an
amount that reflects the COUNTY's contribution to the new municipality's share,
as set forth in Section 3D I, above.
b. Likewise, the TOTAL MUNICIPAL SHARE, including the new
municipality, in Section 3A above, as may be amended, shall be increased by an
amount that reflects the COUNTY's contribution to the new municipality's share,
as set forth in Section 3D 1 above.
C. Section 3C below shall apply to the new municipality in all annual
distributions in the years after the first full fiscal year following incorporation of
the new municipality.
E. In the event an existing municipality in the COUNTY is dissolved, the former
municipality's share of the TAX shall be distributed to the COUNTY and to the remaining
collective municipalities by applying in reverse the process set forth in Section 3D, above.
F. In the event of proposed legislation which would either create or dissolve a municipality
in the COUNTY, the COUNTY and the subject municipality agree that the COUNTY
Legislative Delegation and the Florida Legislature (and Governor, if deemed necessary) be made
aware of this Interlocal Agreement and appropriately incorporate its provisions into such
proposed legislation. The subject municipality may accomplish this by supporting the LEAGUE,
as the organization that is in place to convey municipal consensus on legislative matters.
Section 4: This Interlocal Agreement between the COUNTY and the MUNICIPALITY is
one of several identical interlocal agreements between the COUNTY and other municipalities
providing the same terms for the distribution of the proceeds of the TAX. As such, this
Interlocal Agreement along with all other identical interlocal agreements may be executed in
multiple counterparts, each of which shall be deemed an original, but all of which combined
shall constitute one in the same Interlocal Agreement for purposes of Section 336.025 Florida
Statutes. The Interlocal Agreement between the COUNTY and the MUNICIPALITY, along
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Agenda Item #3.
with the identical interlocal agreements executed by other municipalities in the COUNTY
represent a majority of the incorporated population of the COUNTY.
Section 5: The COUNTY and the MUNICIPALITY agree to meet every two (2) years to
evaluate the method of distribution of the TAX revenues as required by Section 3 3 6.025(1)(d),
Florida Statutes. The MUNICIPALITY and all other municipalities that have executed an
identical interlocal agreement shall be collectively represented at said meeting by the Palm
Beach County League of Cities, Inc. The COUNTY shall be represented at said meeting by
representatives selected by the COUNTY Administrator's Office. The MUNICIPALITY or the
COUNTY may call for said meeting by providing thirty (30) days' notice to the other as set forth
in Section 12 below.
Section 6: Nothing in this Interlocal Agreement shall preclude either the COUNTY or the
MUNICIPALITY from litigating against the other on matters completely unrelated to and not
contemplated by this Interlocal Agreement.
Section 7: This Interlocal Agreement shall take effect only upon execution by both the
COUNTY, and the MUNICIPALITY along with those other municipalities representing a
majority of the population of the incorporated areas of the COUNTY. In the event that either the
COUNTY fails or refuses to execute this Interlocal Agreement, or fails or refuses to adopt the
2025 ORDINANCE, as more fully described in Section 1 above, or in the event that those
municipalities representing a majority of the population of the incorporated areas of the
COUNTY fail to execute this Interlocal Agreement, then this Interlocal Agreement shall be null
and void and the parties hereto shall have no further rights or responsibilities hereunder.
Section 8: The invalidity of any portion, article, paragraph, provision, clause or any part
thereof of this Interlocal Agreement shall have no effect upon the validity of any other part of
this Interlocal Agreement.
Section 9: To the extent allowed by law, the venue for any action arising from this Interlocal
Agreement shall be in Palm Beach County, Florida.
Section 10: This Interlocal Agreement shall be governed by and in accordance with the laws
of the State of Florida.
Section 11: Any costs or expenses including reasonable attorney's fees associated with the
enforcement of the terms or conditions of this Interlocal Agreement shall be borne by the
respective parties.
Page 5 of 8
Page 40 of 50
Agenda Item #3.
Section 12: Any notice required under the provisions of this Interlocal Agreement shall be in
writing and shall be delivered by hand or by certified or registered mail, return receipt requested,
to:
For the COUNTY:
Palm Beach County
Board of County Commissioners
301 North Olive Avenue
West Palm Beach, Florida 33401
With a copy to:
Palm Beach County
County Attorney
301 North Olive Avenue
West Palm Beach, Florida 33401
For the MUNICIPALITY:
Palm Beach County League of Cities, Inc.
3 01 North Olive Avenue, 1 Oth Floor
P.O. Box 1989—Government Center
West Palm Beach, Florida 33402
Attention: Executive Director
With a copy to:
Davis & Associates, P.A.
Attorneys for the Palm Beach County League of Cities, Inc.
701 Northpoint Parkway, Suite 205
West Palm Beach, Florida 33407
Attention: General Counsel
The LEAGUE, upon receipt of any notice proved for herein, shall provide like notice to each
municipality that is a party to this Interlocal Agreement and all other identical interlocal
agreements. Notice by certified or registered mail, return receipt requested, shall be deemed
effective on the date that such notice is deposited with a United States Post Office.
Section 13: The COUNTY and the MUNICIPALITY expressly agree that time is of the
essence in this Interlocal Agreement and the failure by a party to complete performance within
the time specified, or within a reasonable time if no time is specified herein, shall, at the option
of the other party without liability, in addition to any other rights or remedies, relieve the other
party of any obligation to accept such performance.
Section 14: The parties hereto expressly covenant and agree that in the event either party is in
Page 6 of 8
Page 41 of 50
Agenda Item #3.
default of its obligations herein, the party not in default shall provide to the party in default thirty
(30) days written notice to cure said default before exercising any of its rights as provided for in
this Interlocal Agreement or as may otherwise exist in law or equity.
Section 15: The Inspector General of Palm Beach County has the authority to investigate and
audit matters relating to the negotiation and performance of this Interlocal Agreement, and in
furtherance thereof may demand and obtain records and testimony from the parties and, any, if
applicable, subcontractors and lower tier subcontractors. The parties understand and agree that in
addition to all other remedies and consequences provided by law, failure of a party or, if
applicable, subcontractors and lower tier subcontractors to fully cooperate with the Inspector
General when requested will be deemed to be a breach of this Interlocal Agreement. Failure to
cooperate with the Inspector General, or interfering with or impeding any investigation shall be
in violation of Palm Beach County Code, Section 2-421- 2-440, and may be punished pursuant to
Section 125.69,Florida Statutes, in the same manner as a second degree misdemeanor.
Section 16: In accordance with Sec. 119.0701, Florida Statutes, the parties to this Interlocal
Agreement must keep and maintain this Interlocal Agreement and any other records associated
therewith. Upon request by either party's custodian of public records, the non-requesting party
must provide the requesting party with copies of requested records, or allow such records to be
inspected or copied, within a reasonable time in accordance with access and cost requirements of
Chapter 119, Florida Statutes. Failure to do so may subject the non-requesting party to
attorneys fees and costs pursuant to Sec. 119.0701, Florida Statutes, and other penalties
pursuant to Sec. 119.10, Florida Statutes. Further, the parties shall ensure that any exempt or
confidential records associated with this Interlocal Agreement are not disclosed except as
authorized by law for the duration of the Interlocal Agreement term.
IF EITHER PARTY HAS QUESTIONS REGARDING THE APPLICATION
OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE
PUBLIC RECORDS RELATING TO THIS INTERLOCAL AGREEMENT,
PLEASE CONTACT THE RECORDS CUSTODIAN FOR THE OTHER
PARTY IN ACCORDANCE WITH PARAGRAPH 13 ABOVE,
Section 17: The parties agree that this Interlocal Agreement sets forth the entire agreement
between the parties, and there are no promises or understandings other than those stated herein.
Page 7 of 8
Page 42 of 50
Agenda Item #3.
None of the provisions, terms, or conditions contained in this Interlocal Agreement may be
added to, modified, superseded, or otherwise altered except by written instrument executed by
the COUNTY, the MUNICIPALITY, along with those other municipalities representing a
majority of the population of the incorporated areas of the COUNTY.
IN WITNESS WHEREOF, the parties hereto have set their hands and seals in the day
set forth above.
ATTEST: (NAME OF MUNICIPALITY)
By: By:
Municipal Clerk Mayor
(SEAL)
ATTEST: PALM BEACH COUNTY, FLORIDA BY
ITS BOARD OF COMMISSIONERS
By: By:
County Clerk Mayor
(SEAL)
APPROVED AS TO LEGAL APPROVED AS TO TERMS AND
SUFFICIENCY CONDITIONS
By: By:
County Attorney County Engineer
Page 8 of 8
Page 43 of 50
Agenda Item#3.
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Page 44 of 50
Agenda Item #3. Exhibit B
Example for a hypothetical new municipality with a population of 40.rOOO
2024 Distribution Formula:
CountyShare 66.5648%
Municipalities" TOTAL MUNICIPAL SHARE 33.4352%
2024 Total Municipal Population = 861,,561
New M u n icipal ityls 1S,full f 1 g�"a r sDare 1 s based solely one the percentage of its POP u lation:
40,000/861,561 = 4.643%
New Municipality I s Pro Rata Share of the TOTAL MUNICIPAL SHARE-.-
4.643% X .4 5 % = 1.552%
Calculation for the Change in the County Share:
1.552% X 66.5648% = 1,0333%
Resulting in the Updated County Share:
66.5648% — 1.0333% = 65.5315%
And the Updated TOTAL MUNICIPAL SHARE:
33.4352% + 1.0333% = 34.4685%
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