Resolution No. 21-83vRESOLUTION NO. 21-83
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
ATLANTIC BEACH, FLORIDA, APPROVING AN AMENDED,
EXTENDED AND RESTATED INTERLOCAL AGREEMENT
REGARDING LOCAL OPTION GAS TAXES AMONG THE CITY OF
JACKSONVILLE, THE CITY OF ATLANTIC BEACH, THE CITY OF
JACKSONVILLE BEACH, THE CITY OF NEPTUNE BEACH, AND THE
TOWN OF BALDWIN; AUTHORIZING THE MAYOR TO EXECUTE
THE AGREEMENT TO EFFECTUATE THE PROVISIONS OF THIS
RESOLUTION; PROVIDING FOR CONFLICTS; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Section 336.025(1)(b)(2), Florida Statues, authorizes governing bodies of
counties to enter into local agreements with one or more municipalities located with the county,
representing a majority of the population of the incorporated area within the county, setting forth
of a distribution formulate for dividing the entire proceeds of local option fuel taxes among county
government and all eligible municipalities within the county; and
WHEREAS,in June 1983,the Council of the City of Jacksonville,acting as the governing
body of Duval County, entered into an Interlocal Agreement among the City of Jacksonville, the
City of Atlantic Beach, the City of Jacksonville Beach, the City of Neptune Beach, and Town of
Baldwin,regarding local option gas taxes sold in Duval County and taxed under the provisions of
Chapter 206, Florida Statutes; and
WHEREAS, that Interlocal Agreement was replaced and superseded by an Interlocal
Agreement dated June 28, 1985, regarding the distribution formula for dividing the proceeds of a
Six-Cent Local Option Gas Tax sold in Duval County; and
WHEREAS, on May 26, 2021, the Council of the City of Jacksonville authorized the
execution of an amended, extended and restated Interlocal Agreement,which includes the levy of
additional local option gas taxes, also known as local option fuel taxes, pursuant to Section
335.025(1)(b), Florida Statutes, known generally as a Five-Cent Local Option Gas Tax, on every
gallon of motor fuel sold in Duval County, exclusive of diesel fuel; and
WHEREAS, the cities are desirous of entering into this amended Interlocal Agreement
Exhibit A) with each other and with the County to amend the Interlocal Agreement in order to
restate the formulate for the distribution of the previously imposed Six-Cent Local Option Gas Tax
and to set forth a formulate for the distribution of the Five-Cent Local Option Gas Tax.
NOW THEREFORE, be it resolved by the City Commission of the City of Atlantic
Beach, Florida:
SECTION 1. That the City Commission approves an amended, extended and restated
Interlocal Agreement(Exhibit A) regarding local option gas taxes among the city of Jacksonville,
the City of Atlantic Beach, the City of Jacksonville Beach, the City of Neptune Beach, and the
Town of Baldwin.
SECTION 2.That the City Commission authorizes the Mayor to execute the agreement to
effectuate the provisions of this resolution.
SECTION 3. That all resolutions or parts of resolutions in conflict with this Resolution
are repealed to the extent of such conflict.
SECTION 4. That this Resolution shall take effect immediately upon its passage and
adoption.
PASSED AND ADOPTED by the City Commission of the City of Atlantic Beach, this
13t day of December,2021.
441
Ell 4 Gasser,Mayor
Atteestt:
Q
4447fee
Donna L. Bartle, City Clerk
Approved as to form and correctness:
Br:Mr M. D , City Attorney
Resolution 21-83 Page 2 of 2