Kelly Greene, Greene Publishing, Inc.
At 12 cents per gallon, Madison County has one of the highest local option fuel tax rates, according to a report from the Florida Department of Revenue. Counties are able to levy up to 12 cents of fuel tax and Madison County is at that top rate.
But, this didn't happen over night, it was a process which has taken place over a period of 23 years. Counties are able to levy up to a six cent local option tax, a second local option tax up to five cent and a one cent tax (known as the ninth-cent tax).
The Board of County Commissioners levied a local option fuel tax in the amount of three cents on motor fuel, which went into effect back on Sept. 1, 1992, for a period of five years.
On June 21, 1995, Ordinance No. 95-67 was passed by the Board, raising the local option fuel tax from three cents to a total of six cents, for a period of 20 years. This levy went into effect back on September 1, 1995.
On Sept. 18, 2013, two ordinances, Ordinance No. 2013-209 and Ordinance No. 2013-210, were passed imposing an additional six-cent local option fuel tax. Commissioners on the Board were: Clyde Alexander, Rick Davis, Justin Hamrick, Ronnie Moore and Wayne Vickers. Ordinance No. 2013-209 imposed an additional one-cent local option gas tax and was passed with a unanimous vote. Ordinance No. 2013-210 imposed an additional five-cent local option fuel tax on motor fuel. There was a 4-1 vote for this ordinance, with Hamrick opposed. Both of the Ordinances became effective on Jan. 1, 2014.
Then, on March 11, 2015, the Board adopted Ordinance No. 2015-214, re-imposing the six-cent local option gas tax. This ordinance which became effective on Sept. 1, 2015 will keep the 12 cent local option fuel tax in effect for a period of 30 years, until Aug. 31, 2045. The tax levied will be collected until the ordinance is repealed or amended by another ordinance.
According to Tim Sanders, Madison County Clerk of Court, for the 2016-2017 fiscal year, proceeds from the first six cent local option fuel tax are projected to total $1,172,831. He went on to say the money raised from this tax is used to help fund the day-to-day operations of the Madison County Road and Bridge Department. Proceeds from the second, five cent tax are projected to raise $369,363. Additionally, proceeds from the one cent tax are expected to total $112,959.
“In adopting these ordinances for an additional one cent and five cent local option fuel tax, in Madison County, it was the intent of the Board of County Commissioners to use the additional tax dollars for much needed road improvements, either for paving or resurfacing county maintained roads,” said Sanders.
Proceeds from the fuel tax levied in Madison County are divided and distributed, between the following parties, by inter-local agreement:
21.69 percent of these funds will be used for the City of Madison.
6.16 percent of these funds will be used for Greenville.
1.98 percent of these funds will be used for Lee.
70.17 percent of these funds will be used for Madison County.
The first five road improvement projects funded by the new fuel tax and completed in the 2015-2016 fiscal year were:
Costs for road improvements for NE Oak Hill Rd. were $242,098.
Costs for road improvements for NE Cattail Dr. were $563,005.
Costs for the resurfacing of Yellow Pine subdivision were $216,691.
Costs for road improvements for NW Whippoorwill Dr were $429,366.
Costs for road improvements for SW Morris Steen Rd. and Wonderwood St. were $950,503.
“I want people to understand that the intent for raising the taxes in Madison County was to put those dollars to work on the ground for road improvements,” added Sanders. “This is the first snapshot of what those dollars are used for and will be used for in the future.”
At 12 cents per gallon, Madison County is one of 26 counties, out of Florida's 67 counties, that are at this level. The lowest rate is five cents per gallon in Franklin County.
Thirteen counties are at six cents, 22 counties are at seven cents, one at nine cents, three are at 10 cents and two are at 11 cents.
