CopyAgo (Fla. Att'y Gen. 1979).
Published | Florida Attorney General Reports
...As to `overhead' costs referred to above, what different answer, if any, is required as to funds other than the surplus second gas tax revenues in the county transportation trust fund? SUMMARY: The use by the counties of surplus second gas tax funds is limited by s. 9(c)(5), Art. XII of the State Const., and s. 206.47 (7), F....
...ntenance and repair of existing roads and bridges. Section 9 of Ch. 77-165, Laws of Florida, does not place any limitations upon the use of the surplus second gas tax funds and does not alter the provisions of s. 9(c)(5), Art. XII, State Const., and s. 206.47 (7), F....
...ds' within the county road system. Although all funds received by a county for transportation are deposited in the transportation trust fund, only the expenditure of the surplus second gas tax is controlled by s. 9(c)(5), Art. XII, State Const., and s. 206.47 (7), F....
...The proceeds of the `second gas tax' subject to allocation to the several counties under this paragraph (5) shall be used . . . for the . . . construction of roads . . . . (Emphasis supplied.) The percentage allocated to the county may be increased by general law. Section 206.47 (7), F....
...S., fall within the constitutionally and statutorily permissible scope of the use and expenditure of surplus second gas tax funds by a board of county commissioners. I recently concluded, inter alia , in AGO 079-43 that `[i]n the sense the word `construction' is used in s. 9(c)(5), Art. XII, State Const., and in s. 206.47 (7), F....
...S., the term means the creation or building of new roads [including bridges] and does not encompass . . . repair, or improvement of existing roads.' (Emphasis supplied.) Although that opinion did not pass upon any questions arising under s.
336.41 , F. S., the construction placed upon s. 9(c)(5), Art. XII, and s.
206.47 (7), F....
...XII of the 1968 Revision of the State Constitution, and, insofar as is material to this opinion, the purposes for which the proceeds of the tax may be used are limited by s. 9(c)(5) to expenditures for the `construction of roads.' See also ss.
206.41 (4)(b),
206.45 (2), and
206.47 (7), F....
...be used, or authorized any diversion of such tax proceeds to any purposes not expressly and particularly authorized by s. 9(c), Art. XII. I have also considered whether s.
336.41 , F. S., in any way expressly or impliedly operates to amend or repeal s.
206.47 , F....
...is there such a positive and irreconcilable repugnancy between the two laws as to indicate clearly that s.
336.41 was intended to prescribe the only rule which should govern the case provided for. Further, there is a field in which the provisions of s.
206.47 , F. S., can and do operate lawfully without conflict with s.
336.41 , F. S. As indicated above, the two statutes deal with different subjects; s.
206.47 prescribes the disposition, distribution, and use of the surplus second gas tax revenues, whereas s....
...I can find no evidence from a study of s.
336.41 , and the legislative history thereof, that the Legislature intended to abrogate, repeal, or modify the scheme for the disposition, distribution, and use of the surplus second gas tax revenue as laid out in s.
206.47 or to engraft thereon new conditions entirely foreign to that scheme....
...Had the lawmaking body intended to accomplish such a purpose in a field so important, there is no reason to believe that it would not have said so in that many words, instead of leaving the matter to speculation and conjecture. It should be noted that neither s. 9(c), Art. XII of the 1968 Revision of the Constitution, nor s. 206.47 (7), F....
...the additional seventh cent gas tax solely for, inter alia , `the construction . . . operation, maintenance, and repair of transportation facilities, roads, and bridges (in the counties) . . . .' (Emphasis supplied.) Neither. s. 9(c), Art. VII, nor s. 206.47 (7), F....
...c county road and bridge project or to one or more other county projects or the overall county road and bridge program fall within the permissible scope of expenditure of the surplus second gas tax funds. Section 9(c)(5), Art. XII, State Const., and s. 206.47 (7), F....
...1944); Interlachen Lakes Estates, Inc. v. Snyder,
304 So.2d 433 (Fla. 1973); and In Re Advisory Opinion of Governor Civil Rights,
306 So.2d 520 (Fla. 1975). Thus, the construction of capital projects such as roads and bridges as contemplated by s. 9(c)(5), Art. XII, State Const., and s.
206.47 (7), F....
...obile field offices and temporary structures to house county personnel or equipment, which expenditures are properly characterized as operating capital outlays. Nor would the construction of capital projects contemplated by s. 9(c)(5), Art. XII, and s. 206.47 (7) include administrative expenses and salaries of county personnel; costs of lubricants, utilities, or supplies used by the county; costs attributable to the employment of the county engineer or his staff; the expenses of funding and staf...
...S., prohibits expenditures from the county transportation trust fund other than transaction expenditures authorized by law. There is no constitutional or statutory authority to expend second gas tax funds for operating capital outlays or operating expenses such as those described in questions 2 and 3. The provisions of s. 206.47 (10), F. S., should not be construed to allow the expenditure of surplus second gas tax funds on such fixed or operating capital outlays and current operational expenses or `overhead costs.' Section 206.47 (10) originally enacted by Ch....
...9(c)(5) shall be used, among other things, for `the . . . construction of roads' (including bridges). Thus, in order to bring that statute in conformance or harmony with the constitutional provision and preserve its constitutionality, I am constrained to construe s. 206.47 (10) to mean that the remaining 20 percent surplus gas tax funds be `use[d] in the county' for `the . . . construction of roads' as limited and prescribed by s. 9(c)(5), Art. XII. Cf . s. 206.47 (7), providing in pertinent part `20 percent to the (county commission) for `the ....
...77-165, Laws of Florida, places upon the use of the proceeds of the surplus from the second gas tax. My answer to this question is implicit in my answer to your first question. When Ch. 77-165, Laws of Florida, is read with s. 9(c)(5), Art. XII, State Const., and s. 206.47 (7), F....
...ied by s.
206.60 , F. S., the discretionary 1-cent tax authorized by s.
336.021 , F. S., and the ad valorem tax provided by s. 336.59, F. S., only the expenditure of the surplus second gas tax is controlled by s. 9(c)(5), Art. XII, State Const., and s.
206.47 , F....
...r. In summary, therefore, and based on the foregoing analysis and constitutional and 1977 statutory provisions, it is my opinion that the use by the counties of surplus second gas tax funds is limited by s. 9(c)(5), Art. XII of the State Const., and s. 206.47 (7), F....
...ntenance and repair of existing roads and bridges. Section 9 of Ch. 77-165, Laws of Florida, does not place any limitations upon the use of the surplus second gas tax funds and does not alter the provisions of s. 9(c)(5), Art. XII, State Const., and s. 206.47 (7), F....
...ds' within the county road system. Although all funds received by a county for transportation are deposited in the transportation trust fund, only the expenditure of the surplus second gas tax is controlled by s. 9(c)(5), Art. XII, State Const., and s. 206.47 (7), F....
