HomeMy Public PortalAbout2023-47 Approving an amended and restated interlocal agreement with Miami-Dade County relating to the reestablishment and distribution of the six-cent local option gas tax (2)RE S O L U T IO N N O . 2023 -47
A RE S O L U T IO N O F T H E V IL L A G E C O U N C IL O F T H E
V IL L A G E O F K E Y B IS C A Y N E , F L O R ID A , A P P R O V IN G
A N A M E N D E D A N D RE S T A T E D IN T E RL O C A L
A G RE E M E N T W IT H M IA M I-D A D E C O U N T Y RE L A T IN G
T O T H E RE E S T A B L IS H M E N T A N D D IS T RI B U T IO N O F
T H E S IX -C E N T L O C A L O P T IO N G A S T AX ; P R O V ID IN G
F O R A U T H O RI Z A T IO N ; A N D P R O V ID IN G F O R A N
E F F E C T IV E D A T E .
W H E RE A S , the Village of Key Biscayne (the "Village") has historically received a share
of the six-cent local option gas tax revenues ("Gas Tax") collected by Miami-Dade County
(the "County") for roadway and public transportation expenditures; and
WHEREAS, the County's Gas Tax Ordinance is set to expire on August 31, 2023; and
WHEREAS, in order to meet the statutory requirements to reestablish the County's Gas
Tax, the County must enter into an interlocal agreement with a number of municipalities which in
the aggregate represent a majority of the population residing within the incorporated areas of the
County; and
WHEREAS, the County has proposed entering into an amended and restated interlocal
agreement, attached hereto as Exhibit "A" (the "Interlocal Agreement"), relating to the
reestablishment and distribution of the Gas Tax; and
WHEREAS, the Village Council desires to approve the Interlocal Agreement relating to
the reestablishment and distribution of the Gas Tax and authorize the Village Manager to enter
into the Interlocal Agreement with the County in substantially the form attached hereto as
Exhibit "A"; and
WHEREAS, the Village Council finds that this Resolution is in the best interest and
welfare of the residents of the Village.
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N O W , T H E RE F O RE , B E IT RE SO L V E D B Y T H E V IL L A G E C O U N C IL O F T H E
V IL L A G E O F K E Y B ISC A Y N E , F L O R ID A , A S FO L L O W S :
Sect ion 1. R eci ta ls. That each of the above-stated recitals are hereby adopted,
confir m ed , and in corp ora ted herein .
Sect ion 2.
Sect ion 3.
A pproval. That the V illage C ouncil hereby appro ves the Interl ocal
A greem ent w ith the C ounty.
A uthorization . That the V ill age C ouncil hereby authorizes the V ill age
M anager to enter into the Interlocal A greem ent w ith the C ounty in substantially the fo rm attached
hereto as E xhibit "A ," subject to the fi nal appro val of the V illage A ttorn ey as to fo rm , content, and
legal suffi cien cy .
Section 4.
adoption .
E ffective D ate. T hat this R esolution shall be effective im m ediately upon
PA SSE D and A D O PT E D this 29th
A T T E ST :
JSt~.\(~
V IL LA G E C L E RK
A PPR O V E D A S T O FO RM A N D L E G A L SU FFIC IE N C Y :
W E ISS S E R O T A H E L FM A N C O L E & B IE R M A N , P.L.
V IL L A G E A T T O R N E Y
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EXHIBIT A
INTERLOCAL AGREEMENT
THIS AMENDED AND RESTATED AGREEMENT entered into this_ day of_ 2023,
by and between Miami-Dade County, Florida, a political subdivision of the State of Florida and
municipalities representing a majority of the population of the incorporated area of Miami-Dade
County.
WITNESSETH
WHEREAS, Section 336.025, Florida Statutes, authorizes county governments to levy
various local option fuel taxes upon every gallon of motor fuel and diesel fuel sold in the county
and taxed under the provisions of Part I or Part II of Chapter 206 of the Florida Statutes pursuant
to an ordinance enacted by the Board of County Commissioners; and
WHEREAS, in 1993, the Board of County Commissioners of Miami-Dade County,
Florida ("Board"), levied a six-cent ($0.06) local option gas tax on every gallon of motor fuel and
diesel fuel sold in Miami-Dade County ("1993 Local Option Gas Tax"); and
WHEREAS, in 1997, this Board extended the imposition of the 1993 Local Option Gas
Tax that began on September 1, 1993, for a maximum period of 30 years through Ordinance No.
97-156;and
WHEREAS, pursuant to Resolution No. R-903-98, Miami-Dade County and eligible
municipalities entered into an interlocal agreement in accordance with Section 336.025(3)(a)(l),
Florida Statutes, establishing the method of distributing the proceeds of the six-cent ($0.06) local
option gas tax within Miami-Dade County for the remainder of the 1993 Local Option Gas Tax's
term; and
WHEREAS, the proceeds of the 1993 Local Option Gas Tax have been distributed in
accordance with the terms of that interlocal agreement; and
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WHEREAS, by ordinance, Miami-Dade County desires to relevy the six-cent local option
fuel tax authorized by Section 336.025(1)(a), Florida Statutes, for the 30-year period including
January 1, 2024 through December 31, 2053; and
WHEREAS, Miami-Dade County and various municipalities representing a majority of
the population of the incorporated areas of Miami-Dade County desire to amend and restate their
current interlocal agreement in order to reestablish the distribution formula currently being used
to distribute local option fuel tax proceeds between the County and eligible municipalities for the
30-year period including January 1, 2024 through December 31, 2053,
NOW, THEREFORE, in consideration of the covenants contained herein, the receipt and
adequacy of which are hereby acknowledged by all parties hereto, it is agreed as follows:
1. This amended and restated agreement shall become effective upon its approval by
the governing bodies of the County and of municipalities representing a majority of the population
of the incorporated area of Miami-Dade.
2. The distribution formula described in the original interlocal agreement provided in
County Resolution No. R-903-98 has governed local option gas tax distributions for FY 1999-
2000 and each subsequent fiscal year for the entire term of the "1993 Local Option Gas Tax", as
defined in Article IX, Chapter 29 of the Code of Miami Dade County, Florida, as amended.
3. The patties desire to have that same distribution formula govern gas tax
distributions for any local option gas taxes relevied by Miami-Dade County pursuant to Section
336.025(1 )(a), Florida Statutes, for the 30-year period including January 1, 2024 through
December 31, 2053.
4. Currently, Miami-Dade County has imposed and levied a local option gas tax of up
to six cents, the net proceeds thereof had been previously allocated on the basis of 70.4 percent
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(the "County portion") to the County and 29.6 percent (the "municipal portion") to all eligible
incorporated municipalities in Miami-Dade County, Florida pursuant to Section 336.025(6),
Florida Statutes. Net proceeds shall mean local option gas taxes collected by the Florida
Department of Revenue ("DOR") less the amount retained by the DOR for administration as
provided under Florida law.
5. The municipal portion of the local option gas taxes shall be distributed among the
eligible incorporated municipalities in Miami-Dade County, Florida, based on a formula as
follows:
a. Seventy-five percent based upon the ratio of the population of each eligible
incorporated municipality compared to the total population of all eligible
incorporated municipalities in Miami-Dade County; and
b. Twenty-five percent based upon the ratio of total centerline miles of roadway
maintained by each eligible incorporated municipality compared to the total
centerline miles maintained by all eligible incorporated municipalities in Miami
Dade County.
6. In the event that an eligible municipality annexes an area of unincorporated Miami
Dade County or a newly incorporated municipality becomes eligible for participation in the
distribution of local option gas tax proceeds, the distribution shall be set in accordance with the
formula in Sections 5(a) and 5(6), in which case the County's Unincorporated Municipal Service
Area ("UMSA") share will be reduced by the proportionate reduction in population and roadway
centerline miles, and provided to the municipal portion with the County and municipal shares
adjusted accordingly. For calculation purposes, the UMSA share of the County's portion shall be
defined as 20 percent of the original 74 percent County share of the 1993 Local Option Gas Tax,
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as described in Section 29-79 of the C ode of M iam i-D ade C ounty, F lorida. T he C ounty's portion
of the local option gas tax shall never be less than 80 percent of the orig inal 74 percent share (59
percent of the total net pro ceeds distributed by the state).
7. P opulation fi gures used shall be the fi gures used to determ ine the annual
distribution of the half cent local govern m ent sales tax pursuant to Section 218 .60( 1 )( a), F lorida
Statutes. C enterline m ile fi gures shall be based upon yearl y fi gur es subm itted by each m unicipality
to the D epartm ent of F inancial Services in their A nnual F inancial R eport and recorded by the
F lorida D epartm ent of T ra nsportation as required by Section 218 .32 , F lorida Statutes. T he
population and centerl ine m ile fi gures shall be updated annually w ith data cur rent as of June 1 of
each year.
8. M iam i-D ade C ounty w ill use its best efforts to spend tw o thirds of the C ounty
port ion on tra nsportation expenses w ithin the incorpora ted m unicipalities.
9. T he percentages fo r distribution shall be calc ulated by the C ounty annually . B y July
1 of each year, the C ounty shall notify all m unicipalities and the appro priate state agencies of the
percentages fo r distribution of L O G T pro ceeds am ong the m unicipalities fo r the upcom ing annual
period com m encing Ja nuary 1. T he percentage fo r distribution of local option gas tax pro ceeds to
any city w hose cur rent population or centerl ine m ile fi gur es are not available shall be determ ined
by the C ounty based on the m ost recent available population and/or centerl ine m ile fi gur es report ed
to the state. In the event that either the population fi gures and/or the centerline m iles are pro ven to
be incorr ect fo r any given m unicipality in any given year, the corr ection to the percentage
distribution w ill be m ade in the subsequent year gas tax distribution calc ulation.
10. P ursuant to Section 336 .025(5)(b), Fl orida Statutes, disputes regarding the
percentage of distribution to any m unicipality hereunder shall be resolved thro ugh an appeal to the
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A d m in is tra t io n C o m m is s io n in a c c o r d a n c e w ith p ro c e d ur e s d e v e lo p e d b y th e C o m m issio n .
P e n d in g fi n a l d is p o s it io n o f s u c h p ro c e e d in g s , th e ta x sh a ll b e c o ll e c te d a n d su c h fu n d s sh a ll b e
h e ld in e s c ro w b y th e C le r k o f th e C ir c u it C o u r t o f th e C o u n ty u n til fi n a l d is p o s itio n is m a d e .
1 1 . T h e n e t p ro c e e d s o f lo c a l o p tio n g a s ta x e s sh a ll o n ly b e u s e d fo r "tra n sp o rt a tio n
e x p e n d it ur e s ," a s d e fi n e d b y S e c tio n 3 3 6 .0 2 5 (7 ), F lo r id a S ta tu te s .
12 . In th e e v e n t th a t a sig n ifi c a n t sh ift o f re sp o n s ib ility fo r re g io n a l tra n sp o rt a tio n
s e r v ic e s o c c u r s b e tw e e n th e C o u n ty a n d th e m u n ic ip a litie s , th is in te rl o c a l a g re e m e n t m a y b e
r e n e g o t ia te d b y th e m u tu a l c o n s e n t o f th e C o u n ty a n d th e m u n ic ip a litie s re p re s e n tin g a m ajo rity
o f th e p o p u la tio n o f th e in c o r p o ra te d a r e a o f M ia m i-D a d e C o u n ty .
IN WITNESS WHEREOF, the parties have caused this Amended and Restated Interlocal
Agreement to be executed by their respective and duly authorized officers as of the date written
above.
ATTEST:
JUAN FERNANDEZ-BARQUIN,
CLERK
MIAMI-DADE COUNTY, FLORIDA
By: _
DEPUTY CLERK
ATTEST:
By: ---------------
ATTEST:
By: ---------------
By: --------------- Name:
Title:
ATTEST:
By: _
ATTEST:
By: _
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