Florida/Georgia Personal Injury & Workers Compensation

...The "county gas tax" is imposed under section 206.60, Florida Statutes (1987), and distributed to the counties pursuant to a formula. The "voted gas tax" which is authorized by section 336.021, Florida Statutes (1987), is subject to approval by the county commission and by the voters in a county referendum. Section 336.025, Florida Statutes (1987), authorizes the board of county commissioners to approve an "optional gas tax" of up to six cents per gallon....

...does not mean that the interpretation is correct. Finally, the county's assertion that the referendum requirement of section 4.3.E conflicts with state law is also unpersuasive. The county argues that section 4.3.E conflicts with sections 206.60 and 336.025, Florida Statutes (1987), which permit counties to pledge county gas tax revenues to the payment of bonds....

...Union of North America, Local 478 v. Burroughs, 541 So.2d 1160 (Fla. 1989); State ex. rel . Dade County v. Brautigam, 224 So.2d 688, 692 (Fla. 1969). It is clear that section 4.3.E of the Sarasota County Charter can coexist with sections 206.60 and 336.025, Florida Statutes (1987)....

...by name and type of approved equipment.); § 288.1258(4)(c), Fla. Stat. (“The Department of Revenue may promulgate such rules and shall prescribe and publish such forms as may be necessary to effectuate the purposes of this section . . . .”); § 336.025(2)(a), Fla....

...State, 609 So.2d 1356, 1356 (Fla. 1st DCA 1992), in which the district court certified the following questions to be of great public importance: 1. DOES THE STATE HAVE A POS-SESSORY INTEREST IN LOCAL OPTION GASOLINE TAXES COLLECTED BY A RETAIL SELLER UNDER SECTION 336.025 SUCH THAT THE TAXPAYER’S FAILURE TO PAY SUCH TAXES WHEN DUE CONSTITUTES THE OFFENSE OF GRAND THEFT UNDER SECTION 812.014, FLORIDA STATUTES? 2....

...ion, and approve the decision of the district court. A jury convicted St. Elmo Cash of one count of grand theft pursuant to section 812.-014, Florida Statutes (1987), for the conversion of more than $37,000.00 in tax receipts belonging to the state. Section 336.025, Florida Statutes (1987), which allows counties to levy a local option gas tax on gasoline sold at retail service stations, authorized Cash to collect the instant tax receipts....

...In support of this argument, Cash contends that the tax proceeds were his personal property and that his failure to remit the proceeds to the government merely created the relationship of debtor and creditor. We find this argument to be without merit. Subsection 336.025(2)(a) provides in part: “The tax shall be collected and remitted” by any retailer....

...te a debtor-creditor relationship between Cash and the state. Rather, Cash’s relationship with the state was that of an agent and principal. Subsection 212.62(2)(a), Florida Statutes (1987), allows for the collection of a fuel sales tax similar to section 336.025 and provides that the sales tax is on the “ultimate retail consumer” and that retailers “shall act as agent[s] for the state in the collection of such tax.” Although the instant proceeds were collected under section 336.025, rather than subsection 212.62(2)(a), we believe that both sections make retailers agents of the state by authorizing them to operate and collect and remit the sales tax proceeds to the state....

enhancing the service of a transit system.4 Section 336.025, F.S., authorizes a local option gas tax from

Mr. David La Croix Cape Coral City Attorney Post Office Box 150027 Cape Coral, Florida 33915-0027 Dear Mr. La Croix: You ask substantially the following question: May tax revenues collected pursuant to section 336.025 (1)(a), Florida Statutes, be used to pay to dredge canals that are maintained as part of the city's road and right-of-way drainage program? In sum: Taxes collected pursuant to section 336.025 (1)(a), Florida Statutes, may be used to pay for canal dredging within the city to the extent that such work is part of roadway and right-of-way drainage maintenance. Section 336.025 (1), Florida Statutes, authorizes a local option gas tax of 1-cent to 6-cents upon every gallon of motor fuel and special fuel sold in a county and taxed under the provisions of Part I or Part II of Chapter 206 , Florida Statutes....

...6 A determination that canal maintenance is necessary to ensure road and right-of-way drainage, however, would not authorize the use of tax revenues for other canal-related projects. 7 Accordingly, it is my opinion that taxes collected pursuant to section 336.025 , Florida Statutes, may be used for the maintenance of canals by dredging and removal of silt and other material that would impede the flow of water as a part of the city's road and right-of-way drainage program. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 Section 336.025 (1)(a), Fla. Stat. 2 Section 336.025 (1)(a)2., Fla. Stat. 3 Section 336.025 (7), Fla. Stat. 4 Section 336.025 (8), Fla. Stat. 5 See, Thayer v. State , 335 So.2d 815 , 817 (Fla. 1976). 6 Cf., Op. Att'y Gen. Fla. 97-25 (1997), in which it was concluded that the county could expend s. 336.025 (1)(b), Fla....

...7 The materials provided indicate a determination that "silt and other materials deposited in the canals along with the stormwater be removed from time-to-time to prevent water quality degradation." Prevention of water pollution would not be a program included within "transportation expenditures" allowed under s. 336.025 (1), Fla....

the local option tax revenues imposed under section 336.025(1)(b), Florida Statutes (1996 Supplement),

right-of-way maintenance equipment? SUMMARY: Section 336.025(7)(b), F.S., does not authorize the expenditure

option gas tax revenues collected pursuant to section 336.025, Florida Statutes, to repair and maintain runways

motor fuel and special fuel authorized by section 336.025, Florida Statutes. You question the use of

Dear Mr. Igwe: As the Independent Auditor General for the City of Miami, you ask substantially the following question: May proceeds from the local option fuel tax authorized in section 336.025 , Florida Statutes, be used to fund operational expenditures for storm drainage, street lighting, and traffic signalization? In sum: Local option fuel tax revenues levied pursuant to section 336.025 , Florida Statutes, may not be used to pay operational expenditures for storm drainage, street lighting, and traffic signalization. You state that operational expenditures include electricity and water service used to operate traffic signals, street lights, and storm water pumping stations. Section 336.025 , Florida Statutes, authorizes the levy of local option fuel taxes (LOFT) on motor fuel and diesel fuel for local transportation system projects....

...evenues for any other purpose. The statute clearly authorizes the use of LOFT revenues to fund programs that, among others, provide roadway and right-of-way drainage, street lighting, and traffic signalization. While not applicable in this instance, section 336.025 (8), Florida Statutes, authorizes the governing body of a county with a population of 50,000 or less on April 1, 1992, or the governing body of a municipality within such a county to use local option fuel tax revenues to "fund infrast...

...al government's approved comprehensive plan[.]" The paragraph further states: "Except as provided in subsection (7), such funds shall not be used for the operational expenses of any infrastructure." Thus, it would appear that the pervasive intent of section 336.025 , Florida Statutes, is to provide a revenue source to fund certain road system infrastructure, which in specific instances includes the operation and maintenance costs of such infrastructure....

...nalization, and storm drainage, it could easily have done so, as it has for bridges and public transportation. Until legislatively or judicially determined otherwise, therefore, it is my opinion that local option fuel tax revenues levied pursuant to section 336.025 , Florida Statutes, may not be used to pay for the operational cost for street lighting, traffic signals, and storm drainage. 8 Accordingly, it is my opinion that proceeds from the local option fuel tax revenues levied pursuant to section 336.025 (1)(a), Florida Statutes, may not be used to pay operational expenditures for storm drainage, street lighting, and traffic signalization. Sincerely, Bill McCollum Attorney General BM/tals 1 Section 336.025 (1)(a), Fla....

...Stat., states: "[T]here may be levied as provided in ss. 206.41 (1)(e) and 206.87 (1)(c) a 1-cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option fuel tax upon every gallon of motor fuel and diesel fuel sold in a county and taxed under the provisions of part I or part II of chapter 206." Section 336.025 (1)(b), Fla....

...allon of motor fuel sold in a county and taxed under the provisions of part 1 of chapter 206. The tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the governing body of the county or by referendum." 2 See ss. 336.025 (1)(a)2. and 336.025(1)(b)3., Fla. Stat. 3 Section 336.025 (7), Fla....

...2d 217 (Fla. 2d DCA 1966) (generally, words in a statute will not be construed as surplusage if a reasonable construction which will give them some force and meaning is possible). 7 See Op. Att'y Gen. Fla. 99-70 (1999) (taxes collected pursuant to section 336.025 (1)(a), Florida Statutes, could be used to pay for canal dredging to the extent such work was part of roadway and right-of-way drainage maintenance; such tax revenues could not be used for other canal-related activities, such as the r...

...ted in the canals to prevent water quality degradation, since prevention of water pollution is not a program included within "transportation expenditures"). Cf. Op. Att'y Gen. Fla. 97-25 (1997), in which it was concluded that the county could expend s. 336.025 (1)(b), Fla....

option fuel tax moneys collected pursuant to section 336.025, Florida Statutes, for the construction of

....E. Cooksey Chairman Jefferson County Board of County Commissioners Room 10, County Courthouse Monticello, Florida 32344 Dear Chairman Cooksey: You ask substantially the following question: Must a county share local option gas tax levied pursuant to s. 336.025 , F.S. (1992 Supp.), with an eligible municipality within the county, when the county is using such tax proceeds to fund infrastructure rather than transportation? 1 In sum: A county eligible to levy a local option gas tax pursuant to s. 336.025 , F.S. (1992 Supp.), must distribute the proceeds to eligible municipalities as directed therein, regardless of whether the funds are used for infrastructure. Section 336.025 , F.S....

...nicipalities within the county. Where the Legislature has prescribed the manner in which a thing is to be done, it is, in effect, a prohibition against its being done in any other way. 10 Generally, local option gas tax proceeds received pursuant to s. 336.025 , F.S. (1992 Supp.), may be used by the county and municipal governments only for transportation expenditures. 11 However, s. 336.025 (8), F.S....

...There is nothing in the statute, however, indicating that a county using its gas tax proceeds for infrastructure purposes is entitled to all of the proceeds from the gas tax in the county, to the exclusion of the municipalities eligible to receive distributions pursuant to s. 336.025 , F.S....

...Absent such authority, it does not appear that Jefferson County may alter the distribution of proceeds from the local option gas tax to deprive eligible municipalities of their share of the tax proceeds. Accordingly, a county eligible to levy a local option gas tax pursuant to s. 336.025 , F.S....

...the request of the public official or entity and on questions relating to their own official duties). 2 Part I, Ch. 206 , F.S. (1992 Supp.), allows taxation of motor fuels and Part II, Ch. 206 , F.S. (1992 Supp.), allows taxation of special fuels. 3 Section 336.025 (6), F.S....

...218.23 , F.S., to share in tax proceeds deposited in the revenue sharing trust funds created pursuant to the act. Part VI, Ch. 218 , F.S., allows eligible county or municipal governments to receive a portion of the local government half-cent sales tax provided therein. 4 Section 336.025 (3)(a), F.S. (1992 Supp.). 5 Section 336.025 (3)(a)1., F.S. (1992 Supp.). 6 Section 336.025 (3)(a)2., F.S. (1992 Supp.). 7 Section 336.025 (3)(b), F.S. (1992 Supp.). 8 Section 336.025 (4)(a), F.S. (1992 Supp.). 9 Section 336.025 (4)(b), F.S. (1992 Supp.). 10 See, Alsop v. Pierce, 19 So.2d 799 , 805-806 (Fla. 1944) (when the controlling law directs how a thing shall be done that is, in effect, a prohibition against its being done in any other way). 11 Section 336.025 (1)(c), F.S. (1992 Supp.). "Transportation expenditures" is defined in s. 336.025 (7), F.S....

...1 We find no error in the trial court’s rulings and affirm the conviction; however, we certify to the Florida Supreme Court the following questions as matters of great public importance: 1. DOES THE STATE HAVE A POS-SESSORY INTEREST IN LOCAL OPTION GASOLINE TAXES COLLECTED BY A RETAIL SELLER UNDER SECTION 336.025 SUCH THAT THE TAXPAYER’S FAILURE TO PAY SUCH TAXES WHEN DUE CONSTITUTES THE OFFENSE OF GRAND THEFT UNDER SECTION 812.014, FLORIDA STATUTES? 2....

NIMMONS, Judge. Smith challenges an order upholding Section 336.025, Florida Statutes (1985) (the local option gas tax), and a local ordinance imposing such a tax in Jackson County....

...tax. After the hearing, the County Commission adopted the ordinance which imposed the tax commencing September 1, 1986. 1 Smith then filed a declaratory judgment action attacking the constitutionality of the statute authorizing the local option tax (Section 336.025) and the county ordinance imposing the tax....

local option gas tax revenues imposed under section 336.025, Florida Statutes, as it meets the requirements

addition to other taxes imposed on such fuels. Section 336.025 authorizes a tax of 1, 2, 3, or 4 cent(s) that