Florida Statute 206.605 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.605

206.605 Municipal tax on motor fuel.—

(1) The proceeds of the municipal fuel tax imposed pursuant to s. 206.41(1)(c), after deducting the service charge pursuant to chapter 215 and the administrative costs incurred by the department in collecting, administering, enforcing, and distributing the tax, which administrative costs may not exceed 2 percent of collections, shall be transferred into the Revenue Sharing Trust Fund for Municipalities.

(2) Funds available under this section shall be used only for purchase of transportation facilities and road and street rights-of-way; construction, reconstruction, and maintenance of roads, streets, bicycle paths, and pedestrian pathways; adjustment of city-owned utilities as required by road and street construction; and construction, reconstruction, transportation-related public safety activities, maintenance, and operation of transportation facilities. Municipalities are authorized to expend the funds received under this section in conjunction with other cities or counties or state or federal government in joint projects.

(3)(a) If any municipality subject to this section does not have the transportation facilities capability, the municipality may designate by resolution the projects to be undertaken, and the engineering may be thereafter performed and administered and the construction administered by the Department of Transportation or, in the case of a municipality, by the appropriate county, if such county has the capability and agrees to undertake the projects.

(b) In the event the municipality desires the Department of Transportation either to perform or administer the engineering services or to administer the construction, or both, it must so indicate at the time of the presentation of the annual budget or it must so designate at the time the county presents its annual budget.

History.—s. 2, ch. 71-363; s. 16, ch. 72-360; s. 58, ch. 77-104; s. 4, ch. 83-339; s. 113, ch. 85-342; s. 41, ch. 86-152; s. 59, ch. 87-99; s. 5, ch. 91-82; s. 6, ch. 92-184; s. 3, ch. 94-146; s. 1486, ch. 95-147; ss. 58, 59, ch. 95-417; s. 2, ch. 2003-86.

F.S. 206.605 on Google Scholar

F.S. 206.605 on Casetext

Amendments to 206.605

Arrestable Offenses / Crimes under Fla. Stat. 206.605

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.605.

Annotations, Discussions, Cases:

Cases Citing Statute 206.605

Total Results: 9

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Court: Fla. Att'y Gen. | Date Filed: 2002-06-18T00:53:00-07:00

Snippet: 37 (2000) (tax moneys collected pursuant to ss. 206.605 and 336.025, Fla. Stat., may be used as directed

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Court: Fla. Att'y Gen. | Date Filed: 2000-06-22T00:53:00-07:00

Snippet: shall be distributed as provided in s. 206.605."2 Section 206.605, Florida Statutes, provides that the… the tax moneys collected pursuant to sections 206.605 and336.025, Florida Statutes, be used for sidewalk…. 2. Tax moneys collected pursuant to sections 206.605 and 336.025, Florida Statutes, may not be used …shall be used for the purposes described in s. 206.605." Pursuant to section206.45(1), Florida Statutes…which the impact fee was charged." Section 206.605(2), Florida Statutes, provides the types of projects

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Court: Fla. Att'y Gen. | Date Filed: 1986-05-21T00:53:00-07:00

Snippet: 73-305. Cf., AGO 82-94 (reading ss. 218.25 and 206.605[3], F.S., together, a local government can use …revenues but only for the purposes set out in s. 206.605[3], F.S.) and Rule 12-10.07, F.A.C. In sum, it

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Court: Fla. Att'y Gen. | Date Filed: 1986-01-21T23:53:00-08:00

Snippet: municipal tax on motor fuel of which I am aware is s. 206.605, F.S. However, that statute provides that the tax…be used only for the purposes enumerated in s. 206.605(3), F.S., generally providing for the purchase,…refund of the municipal tax paid pursuant to s. 206.605, F.S., to any person who uses motor fuel for commercial

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Court: Fla. Att'y Gen. | Date Filed: 1983-05-25T00:53:00-07:00

Snippet: within the context of s 206.605(3), F.S. The term is nowhere defined in s 206.605, F.S., or Ch. 206, F.S…substantially the following question: DOES s 206.605(3), F.S., AUTHORIZE THE CITY OF ANNA MARIA TO USE…in and upon the waterways in question. Section 206.605, F.S., imposes the additional eighth-cent tax on…municipalities from this fund. Subsection (3) of s 206.605 in relevant part, directs that "[f]unds available…transportation may be looked to and read with s 206.605 to glean the meaning of the term "transportation

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Court: Fla. Att'y Gen. | Date Filed: 1982-11-03T23:53:00-08:00

Snippet: proceeds of said tax. Section 206.605(3), F.S., reads in pertinent part: 206.605 Additional eighth-cent tax…fuel levied by s 206.605, F.S., are deposited by the Department of Revenue. See, s 206.605(2) and218.21(6…restrictions already set out in s 206.605(3), F.S. Reading ss 218.25 and 206.605(3), F.S., together, a local…revenues butonly for the purposes set out in s 206.605(3), F.S. However, the purpose for which the City…not fit within the permitted uses set out in s 206.605(3), F.S., and would, therefore, be prohibited.

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Court: Fla. Att'y Gen. | Date Filed: 1982-02-22T23:53:00-08:00

Snippet: and streets within its corporate limits. Cf., s 206.605, F.S., providing that the proceeds of the additional

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Court: Fla. Att'y Gen. | Date Filed: 1981-04-27T00:53:00-07:00

Snippet: eighth cent tax (as described in and imposed by s.206.605, F.S.). No refund is authorized for purchases of

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Court: Fla. Att'y Gen. | Date Filed: 1976-11-15T23:53:00-08:00

Snippet: levied by s. 206.605, F. S., are deposited by the Department of Revenue. See ss. 206.605(2) and 218.21…made available to municipalities under s. 206.605. Section 206.605(3), F. S., provides: Funds available under…the things so enumerated in s. 206.605(3) and nothing else. Section 206.605(3), F. S., explicitly authorizes…tax on motor fuel levied by s. 206.605. Cf. AGO 074-221. Section 206.605(3), F. S., does not expressly … QUESTION: Does s. 206.605, F. S., authorize municipalities to use funds available in the revenue-sharing