Columbia County |
Code of Ordinances |
Chapter 106. TAXATION |
Article II. MOTOR FUEL AND DIESEL FUEL TAXES |
Division 5. ADDITIONAL FIVE CENTS TAX |
§ 106-111. Authority of division provisions; tax imposed; period of validity.
Pursuant to authority of F.S. § 336.025(1)(b) and other applicable law, there is hereby imposed a five cents motor fuel tax on every gallon of motor fuel sold in the county and taxed under the provisions of F.S. § 206.41(1)(e). The motor fuel tax hereby imposed shall be effective January 1, 2001; shall be for a period of five years; and the revenues from which shall be used only for transportation expenditures needed to meet the requirements of the capital improvements element of an adopted comprehensive plan or pledged to the repayment of bonds, the proceeds of which shall be used for such transportation expenditures, as authorized by F.S. § 336.025(1)(b) and other governing laws.
(Ord. No. 2000-5, § 1, 6-1-2000)