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Back to Table MF-106 State List
| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-106 STATUS AS OF JANUARY 1, 2001 |
| NAME OF FUND OR AGENCY |
AMOUNT OF PROPORTION | OBJECTS OF EXPENDITURE | REMARKS | STATE CODE SECTION |
|---|---|---|---|---|
| Gasoline: 13.6 Cents | - | - | 2¢ in Constitution Article 12 §9; 1¢ in §206.41(1)(b); 1¢ in §206.41(1)(c); 9.6¢ in §206.41(1)(g) | See Remarks |
| Diesel: 25.9 Cents | - | - | 4¢ in §206.87(1)(a); 1¢ in §206.87(1)(b); 6¢ in §206.87(!0(c); 5¢ in §206(1)(d); 9¢ in §206.87(1)(e) | See Remarks |
| LPG: 16.0 Cents | - | - | 4¢ in §206.877(8); 1¢ in §206.877(8); 6¢ in §206.877(8); 4.6¢ in §206.877(8) | See Remarks |
| Gasohol: 13.1 Cents | - | - | Same as LPG. | See Remarks |
| - | - | Same as gasoline. | See Remarks | |
| The 4 cent fixed component of the motor fuel tax is
composed of a 2 cents "Constitutional Fuel Tax", a 1 cent county
fuel tax and a 1 cent municipal fuel tax. The variable component "fuel sales tax" of the State motor-fuel tax (9.6 cents) is determined by annually adjusting the base rate of 6.9 cents by the change in the Consumer Price Index (CPI). The minimum amount of the variable tax is 6.9 cents per gallon. The variable component "fuel sales tax" does not apply to "alternative fuels", i.e., LPG and CNG. The diesel and "alternative fuels" rates include mandatory local option taxes of 1 cent (the "ninth-cent tax") and 6 cents. On gasoline and gasohol, counties may also impose the 1 cent ("ninth-cent tax") and a "local option fuel tax" between 1 cent and 11 cents. Diesel and LPG rates shown also include an additional variable tax, the "State Comprehensive Enhanced Transportation system (SCETS) Tax". The SCETS rate was initially computed as two-thirds of the lesser of six cents or the "local option fuel tax" rate imposed by the county (including the "Ninth-Cent Tax"), and subsequently adjusted for annual changes in the CPI. (For 2001: diesel/LPG/CNG rate is 5.3 cents and the gasoline/gasohol rate ranges from 2.6 to 5.3 cents). |
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| Ninth-Cent Fuel Tax Trust Fund..... |
1 cent (diesel/LPG/CNG). [optional 1 cent tax on gasoline/gasohol]. |
Establishing, operating and maintaining a transportation system and financing the acquisition, construction, reconstruction, and maintenance of roads and streets. Can be used as local share of State or Federal projects. |
Local option tax on gasoline and gasohol. Diesel/LPG/CNG portion
is mandatory. This additional 1 cent tax may be imposed by counties, either by referendum, or by extraordinary (majority plus 1) vote of their governing bodies. Tax is administered by the Department of Revenue. |
336.021 |
| Local Option Fuel Tax Trust Fund..... |
6 cents (diesel/LPG/CNG). [optional 1 to 11 centstax on gasoline/gasohol]. |
For use by county and municipal governments for transportation purposes. |
"Local option fuel tax" on gasoline and gasohol. Diesel/LPG/CNG
portion is mandatory. Tax is administered by the Department of Revenue. If all transportation needs are met, counties with a population of 50,000 less on April 1, 1992 may use proceeds of "original" 1 to 6 cents of tax for other capital infrastructure needs. |
336.025 |
| 5.3 cents diesel/LPG/CNG. [see remarks for gasoline/gasohol] |
Distributed as follows: | This is the SCETS tax. Local option tax on gasoline and gasohol.
Diesel/LPG/CNG portion is mandatory. Rate varies based on "Ninth Cent Fuel Tax" and local option tax imposed. This is the SCETS tax. Rate varies based initially on the 1 cent "ninth cent fuel tax" and the 1 cent to 11 cents "local option fuel tax" imposed in each county and then annually adjusted. See above. |
206.41(1)(f); 206.608; 206.87(1)(d) |
|
| Department of Revenue..... | Amount required | Refunds. | Farmers, commercial fisherman, and transit systems are eligible
for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund. |
206.41(5) |
| General Revenue Fund..... | 7.3 percent | Service charge for general State government expenses, and the review of agency budgets and programs. |
336.021; 215.20 |
|
| Agriculture Emergency Eradication Trust Fund..... |
0.65 percent | Used by the Department of Agriculture for eradication of the fruit fly and other such emergencies. |
206.608(1) 215.20 |
|
| State Transportation Trust Fund..... |
Remainder | State highway construction, maintenance and other transportation purposes. |
Revenues must be expended on projects in the transportation districts
which generated the revenue. To the maximum extent feasible, revenues should be expended in the county in which they were generated. A minimum of 15 percent of all receipts deposited into the State Transportation Trust Fund must be allocated to public transportation projects. |
206.46; 206.608 |
| 2 cents | Distributed as follows: | Identified as "Constitutional Fuel Tax." Also known as the "second gas tax". | 206.45; 206.47 Art XII §9(c)(4) |
|
| State Board of Administration..... |
Amount required | Administrative expenses. | Charged to the accounts of the 67 counties using the above formula. | 206.47 |
| Amount required | Debt service for obligations secured by "Constitutional Fuel Tax." | 206.47 | ||
| Remainder | First, for debt service on bonds issued for acquisition and construction of roads. Second, for acquisition, construction and maintenance of highways and bridges within each county. |
After payment of administrative expenses, credited to the accounts
of the 67 counties on the basis of 1/4 area, 1/4 population and 1/2 collections within the county. |
206.47 Art XII §9(c)(4) |
|
| 1 cent | Distributed as follows: | Identified as "county fuel tax." | 206.45; 206.60 | |
| Department of Revenue..... | Amount required | Refunds, administrative and collection expenses. | Local governments and school districts are eligible for full refunds.
A $2.00 fee is deducted from each refund claim and deposited to the general fund. Refunds are to be used for road construction, reconstruction and maintenance. |
206.60 |
| General Revenue Fund..... | 7.3 percent | Service charge for general State government expenses, and the review of agency budgets and programs. |
206.60; 215.20 |
|
| Board of County Commissioners..... |
Remainder | For maintenance and construction of roads and bridges or other transportation purposes within the county. |
Distributed monthly among the 67 counties using the formula: 1/4
area, 1/4 population and 1/2 collections within the county. |
206.60; 206.625 |
| 1 cent | Distributed as follows: | Identified as "municipal fuel tax." | 206.41; 206.605 | |
| Department of Revenue..... | Amount required | Refunds and collection expenses. | Farmers and commercial fisherman are eligible for full refunds.
A $2.00 fee is deducted from each refund claim and deposited to the general fund. |
206.605 |
| General Revenue Fund..... | 7.3 percent | Service charge for general State government expenses, and the review of agency budgets and programs. |
206.605; 215.20 |
|
| Revenue Sharing Trust Fund for Municipalities..... |
Remainder | Distributed along with other monies to cities to be used for transportation purposes. |
Distributed monthly on basis of 1/3 population ratio, 1/3 sales
tax ratio and 1/3 cities' revenue raising ability ratio. |
206.605; 218.245 |
| Remainder (9.6 cents) | Distributed as follows: | Variable component distribution and identified as "fuel sales tax". | 206.41; 206.87 | |
| Department of Revenue..... | Amount required | Refunds. | Farmers, commercial fisherman, local governments, transit systems
and school districts are eligible for full refunds. A $2.00 fee is deducted from each refund claim and deposited to the general fund. Refunds to municipalities and school districts are to be used for road construction, reconstruction and maintenance. |
206.41 |
| Department of Agriculture, Agriculture Emergency Eradication Trust Fund..... |
65 percent | Used by the Department of Agriculture for eradication of the fruit fly and other such emergencies. |
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| Department of Environmental Protection, Invasive Plant Control Trust Fund..... |
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| $6,300,000 | Aquatic plant management | At least $1 million allocated each year to eradication of melaleuca. | 206.606(1)(a) | |
| Fish and Wildlife Conservation Commission, State Game Trust Fund..... |
$2,500,000 | Recreational boating activities, freshwater fisheries management and research. |
206.606(1)(b) | |
| State Transportation Trust Fund..... |
Remainder | Distributed as follows: | Under the direction of the State Department of Transportation.
This fund also receives certain motor-vehicle revenues. (See Table MV-106) |
206.606 |
| Right-Of-Way Acquisition and Bridge Construction Trust Fund..... |
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| $135,000,000 | Purchase of right-of-way and construction of bridges. | The annual transfer is 7 percent to a maximum of $135 million. | 206.46(2) | |
| $25,000,000 | Priority use for completion of Interstate highway system. | This distribution comes out of motor-vehicle registration receipts.
Any excess funds may be utilized for transportation purposes consistent with the Department of Transportation's legislatively approved objectives. |
320.20 | |
| $15,000,000 | To fund the Florida Seaport Economic and Development Program. | This distribution comes out of motor-vehicle registration receipts. | 320.20; 311.07(3)(b) |
|
| State Department of Transportation..... |
Remainder | Construction, maintenance, and administration of State highways, economic development road projects, and public transportation projects. |
Through fiscal year 2000, a minimum of 14.3 percent of State Transportation
Trust Fund receipts must be allocated to public transit projects. Beginning in fiscal year 2001, the minimum is raised to 15 percent. A minimum of 10% of fuel sales tax receipts must be allocated to public transit and capital rail projects. |
206.606; 206.46 |
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