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Florida Statute 206.605 - Full Text and Legal Analysis
Florida Statute 206.605 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
View Entire Chapter
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 the 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 CourtListener

Amendments to 206.605


Annotations, Discussions, Cases:

Cases Citing Statute 206.605

Total Results: 4  |  Sort by: Relevance  |  Newest First

Copy

Ago (Fla. Att'y Gen. 1982).

Published | Florida Attorney General Reports

...Your letter does not specify whether these guaranteed entitlement revenues are gas tax revenues or other revenues. Chapter 71-363, Laws of Florida, imposed an additional eighth-cent tax on motor fuel and further imposed limitations on the use of the proceeds of said tax. Section 206.605 (3), F.S., reads in pertinent part: 206.605 Additional eighth-cent tax on motor fuel....
...facilities. (e.s.) The Revenue Sharing Trust Fund for Municipalities was created by Ch. 72-360, Laws of Florida, now codified as s 218.215 (2), F.S., into which fund the revenues derived from the additional eighth-cent tax on motor fuel levied by s 206.605 , F.S., are deposited by the Department of Revenue. See , s 206.605 (2) and 218.21 (6)(b), F.S....
...Sands, 4th rev. ed 1972). When the Legislature amended s 218.25 , F.S. in 1973 to include the language `and there shall be no other use restriction on revenues shared pursuant to this part,' it was apparently aware of the use restrictions already set out in s 206.605 (3), F.S. Reading ss 218.25 and 206.605 (3), F.S., together, a local government can use that part of the guaranteed entitlement defined in s 218.21 (6), F.S., which is composed of motor fuel revenues but only for the purposes set out in s 206.605 (3), F.S. However, the purpose for which the City of DeFuniak Springs wishes to use the guaranteed entitlement does not fit within the permitted uses set out in s 206.605 (3), F.S., and would, therefore, be prohibited....
...ion that the City of DeFuniak Springs' proposed use of that part of the guaranteed entitlement which is composed of motor fuel tax revenues to secure a loan for sewer system improvements or repairs does not fit within the permitted uses set out in s 206.605 (3), F.S., and is, therefore, prohibited....
Copy

Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

QUESTION: Does s. 206.605 , F....
...igns (stop signs, yield signs, etc.), and street painting and/or marking (stop bars, turn lanes, etc.); or street lighting which includes maintenance of city-owned white-way lighting and electricity cost for all street lighting? SUMMARY: Pursuant to s. 206.605 (3), F....
...r the operating expenses of "electricity costs for all street lighting." The revenue sharing trust fund for municipalities is created and established by s. 218.215 (2), F. S., into which fund the revenues derived from the tax on motor fuel levied by s. 206.605 , F. S., are deposited by the Department of Revenue. See ss. 206.605 (2) and 218.21 (6)(b), F....
...S., prescribes certain limitations on the use of revenue-sharing funds in excess of the guaranteed entitlement defined by s. 218.21 (6) and designated in s. 218.21 (6)(b), but such limitations are not applicable to the expenditures enumerated in your question. Therefore, s. 206.605 (3) governs the use of revenues derived from the tax on motor fuel made available to municipalities under s. 206.605 . Section 206.605 (3), F....
...sly mentioned. Ideal Farms Drainage Dist. v. Certain Lands, 19 So.2d 234 , 239 (Fla. 1944); also see In re Advisory Opinion of Governor Civil Rights, 306 So.2d 520 (Fla. 1975). Moreover, the statute specifically states that the funds available under s. 206.605 , F....
...mean exclusively or solely. 67 C.J.S. Only, pp. 498-499; also see Moore v. Stevens, 106 So. 901 , 904 (Fla. 1925); Thompson v. Squibb, 183 So.2d 30 , 32 (2 D.C.A. Fla., 1966). Thus, revenue-sharing moneys derived from the tax on motor fuel levied by s. 206.605 may be used or expended for those activities and purposes expressly enumerated or within the contemplation or purview of the things so enumerated in s. 206.605 (3) and nothing else. Section 206.605 (3), F. S., explicitly authorizes the use of revenue-sharing moneys derived from the tax on motor fuel for the construction and maintenance of roads and streets and road and street right-of-way acquisitions or purchases. Section 206.605 (3), F....
...316.003 (48), and 334.021(4)(b), and 334.03 (9) and (15), F. S. Thus, revenue-sharing funds derived from the tax on motor fuel may be used or expended for maintenance and construction of sidewalks as portions of streets and roads, the construction and maintenance of which are clearly authorized by s. 206.605 (3). After a review of various statutory and judicial definitions of sidewalks, the same conclusion was reached in a previous Attorney General Opinion dealing with this statute, AGO 071- 397. Section 206.605 (3), F. S., does not expressly or specifically provide that funds derived from the tax on motor fuel may be used for storm drainage systems. However, I concluded that, although sidewalks are not specifically provided for by s. 206.605 (3), they may qualify for such funds pursuant to this statute since sidewalks are generally considered and deemed to be part of a street or road, the construction and maintenance of which is clearly authorized or provided for by s. 206.605 (3)....
...y and purpose for the maintenance of travel thereon. A storm drainage system which is an integral part of the street or road and necessary for the maintenance of travel thereon would qualify for revenue-sharing funds derived from the motor fuel tax. Section 206.605 (3), F....
...ed, there exists no statutory authority for the funding of the traffic engineering department's administrative or operating expenses or the personnel or staff of the city traffic engineer out of the funds derived from the tax on motor fuel levied by s. 206.605 . Cf. AGO 074-221. Section 206.605 (3), F....
...As part of a street or road, the traffic control signals or devices and traffic signs and street paintings and markings which are affixed to and an integral part of the road or street and necessary for the maintenance of travel thereon would qualify for revenuesharing funds derived from the tax on motor fuel levied by s. 206.605 , F. S. Section 206.605 (3), F....
...Therefore, it is a part of the road or highway. . . . Thus, revenue-sharing funds derived from the tax on motor fuel may be expended for the installation and maintenance of street lights on the rights-of-way of municipal roads or streets under the terms of s. 206.605 , F. S. A similar conclusion was reached in AGO 071-397, mentioned previously. In that opinion dealing with the same statute, it was determined that expenditures for parking facilities were within the terms enumerated in s. 206.605 (3), F. S., and that parking facilities are necessary for the control or regulation of traffic congestion and for the safety of the general public. Section 206.605 (3), F....
Copy

Ago (Fla. Att'y Gen. 1983).

Published | Florida Attorney General Reports

operated in and upon the waterways in question. Section 206.605, F.S., imposes the additional eighth-cent tax
Copy

Ago (Fla. Att'y Gen. 2000).

Published | Florida Attorney General Reports

be distributed as provided in s. 206.605."2 Section 206.605, Florida Statutes, provides that the proceeds

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.