HomeMy WebLinkAboutCity of Tamarac Resolution R-2016-042Temp. Reso. #12769
April 16, 2016
Page 1
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2016--oZ
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA AUTHORIZING THE
APPROPRIATE CITY OFFICIALS TO EXECUTE THE 2016
AMENDMENT TO INTERLOCAL AGREEMENT BETWEEN
BROWARD COUNTY AND CITY OF TAMARAC PROVIDING
FOR DIVISION AND DISTRIBUTION OF THE PROCEEDS
OF THE LOCAL OPTION GAS TAX IMPOSED BY THE
BROWARD COUNTY LOCAL OPTION GAS TAX
ORDINANCE; PROVIDING FOR CONFLICTS; PROVIDING
FOR SEVERABILITY; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, on June 14, 1988, the Broward County Board of County
Commissioners approved a thirty year extension of the six cent Local Option Gas tax;
and
WHEREAS, the County Attorney's office has prepared the necessary
amendment to the Interlocal Agreement on an annual basis, which provides the
distribution formula for the tax proceeds; and
WHEREAS, this will be the 2016 Amendment to that agreement; and
WHEREAS, the amendment complies with the statutory requirement for the
establishment of a distribution formula and incorporates the latest population figures
prepared and published by the Bureau of Economic and Business Research of the
University of Florida; and
1
Temp. Reso. #12769
April 16, 2016
Page 2
WHEREAS, Interlocal Agreements with municipalities representing a majority of
the incorporated population must be executed by both the Municipality and Broward
County prior to June 1, 2016; and
WHEREAS, the City Manager and the Director of Financial Services recommend
approval, and
WHEREAS, the City Commission of the City of Tamarac, Florida deems it to be
in the best interests of the citizens and residents of the City of Tamarac to authorize the
appropriate City Officials to execute the Amendment to Interlocal Agreement between
Broward County and the City of Tamarac providing for the division and distribution of
the proceeds of the Local Option Gas Tax imposed by the Broward County Local
Option Gas Tax Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF TAMARAC, FLORIDA-
SECTION 1: The foregoing "WHEREAS" clauses are hereby ratified and confirmed as
being true and correct and are hereby made a specific part of this resolution upon
adoption hereof. All exhibits attached hereto are expressly incorporated herein and
made a part hereof.
SECTION 2: The appropriate City Officials are hereby authorized to accept and
execute the attached 2016 Amendment to Interlocal Agreement between Broward
County and City of Tamarac providing for division and distribution of the proceeds of
the Local Option Gas Tax imposed by the Broward County Local Option Gas Tax
Ordinance (attached hereto as Exhibit A).
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Temp. Reso. #12769
April 16, 2016
Page 3
SECTION 3: All resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of such conflict.
SECTION 4: If any clause, section, other part or application of this Resolution is held
by any court of competent jurisdiction to be unconstitutional or invalid, in part or
application, it shall not affect the validity of the remaining portions or applications of this
Resolution.
SECTION 5: This resolution shall become effective immediately upon its passage and
adoption. /
PASSED, ADOPTED AND APPROVED this /l day of _, 2016.
HA RY DRESSLER
MAYOR
ATTEST:
PATRICIA TEUFE WC
CITY CLERK
RECORD OF COMMISSION VOTE:
MAYOR DRESSLER
DIST 1: COMM. BUSHNELL
DIST 2: COMM. GOMEZ
DIST 3: VICE MAYOR GLASSER
DIST 4: COMM. PLACKO
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO F RM
SA EL S. GOREN
CITY ATTORNEY
Temp. Reso. #12769
April 16, 2016
Page 4
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1
1
CITY OF TAMARAC
INTEROFFICE MEMORANDUM
FINANCIAL SERVICES DEPARTMENT
ADMINISTRATION DIVISION
TO: Michael C. Cernech, City Manager
FROM: Mark C. Mason,
Director of Financial Services
Recommendation:
DATE: April 16, 2016
RE: Amendment to Interlocal
Agreement - Temp Reso #12769
The Director of Financial Services requests that the City Manager place the above -mentioned
item on the consent agenda for the May 11, 2016 Commission meeting.
Issue:
This is for the approval and execution of the amendment to the Interlocal Agreement with
Broward County providing for the division and distribution of the proceeds of the local option
gas tax imposed by the Broward County local option gas tax ordinance.
Background:
Every year the Broward County Attorney's Office prepares the necessary amendment to the
interlocal agreement, which provides the distribution formula for the above referenced tax
proceeds. This amendment complies with the statutory requirement for the establishment of
the distribution formula based on the latest population statistics prepared by the Bureau of
Economic and Business Research of the University of Florida.
The 2016 amendment to the interlocal agreement, attached as Exhibit A, provides for the
division and distribution of the proceeds of the original six -cent local option gas tax; it requires
an annual adjustment of the population of the individual municipalities and unincorporated
Broward County. The rates for this tax over the past three years are as follows:
6% Local Option Gas Tax
Percent for Tamarac
2016 Amendment 1.287971 %
2015 Amendment 1.283948%
2014 Amendment 1.294692%
The attached letter from the Broward County Office of Budget Services, attached as Exhibit 1,
provides additional background and description information.
Broward County has requested that the City Commission approve and execute this amendment
and return it to Broward County by May 31, 2016, so that the final amendments can be
transmitted to the Florida Department of Revenue for distribution of the proceeds.
Michael C. Cernech
April 16, 2016
Page Two
Temporary Resolutions #12768 and #12767 are related items amending agreements for the
distribution of the additional local option gas tax on motor fuel and the fifth -cent additional tax
on motor fuel for transportation.
Fiscal Impact:
The revenue from the local option gas tax has been anticipated and budgeted; no budget action
is required. The impact of the adjusted distribution on the budget is as follows:
2016
2015
FY16 Budget
Amendment '
Amendment i
Net Change Fiscal Impact
5th Cent
0.892993%11
0.890204%I
0.002789%"
Additional Tax
1.760913%i
_ _.
1.755414%,
0.005499%
_
e.. _ _ ,
6 Cent Tax
—..
1.287971 %
1.283948%
0.004023%;
979.120.007!
3.941877%;
3.929566%
0.012311 % $ 120.54
As a result of the changes in the distributions we anticipate an increase in revenues of $120.54
overall.
The actual gas tax revenues received in FY2015 were just over $1,022,147. During the first six
months of FY2016, actual revenues were $508,972 representing 52% of budget. Gas usage
has increased thus providing an increase in gas tax revenues. Since revenues are based upon
gallons sold and not the price of a gallon, it is estimated that the revenue estimate for FY2016
will be met, if not exceeded. With estimated population increases in future years likely as a
result of new construction it is anticipated that future adjustments will be minimal.
Attachments
EXHIBIT I
F
Office of Management and Budget
115 S. Andrews Avenue, Rom 404 - Fort Lauderdale, Florida 33301 - 954-357-6345 - FAX 954-357-6364
March 16, 2016
Dear Municipality:
Attached are amendments to three interlocal agreements requiring approval by your municipal governing board no later than June 1,
2016. The attached amendments are required in order to adjust each City's percentage share based on updated population figures.
Summary of Amendments
The three interlocal agreements and amendments are described below:
• The "original" local option gas tax agreement last levied in 1988 provides for Cities to receive 37.5% of the proceeds of six cents of
gas tax, This amendment adjusts each City's percentage share of the 37,5% based on updated population figures.
• The "additional" local option gas tax agreement levied in 1994 provides for Cities to receive 51.27% of three cents of gas tax. The
Cities' sham of this gas tax has increased over the years due to annexations, however, there were no annexations of populated
areas effective September 2015 so the Cities' share of the three cents of gas tax will remain the same as last year. As a result,
this amendment, adjusts each City's percentage share of the 51,27% based on updated population figures.
• The "transit gas tax" agreement levied in 2001 provides for Cities to receive 26% of the proceeds of one cent of gas tax. This
amendment includes adjustments to each City's percentage share based on updated population figures.
The three interlocal agreements provide for the distribution of gas�taxes among the Cites based on population figures published
k
annuall�:byIhe University of Florida Bureau of Economics and Business Research. The interlocal agreements also provide for the
populationriumbers to be revised annually using the most current published figures.
Attached
Thorrlas,� Hutka, Director
Broward County Public Workt:Departrfient
�Okkjh
IN N
Pompano Beach, FL 33069
W (9541357-6040
Barbara She rief - Lois Wexler
Temp. Reso. #12769
April 16, 2016
Page 1
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-2016-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA AUTHORIZING THE
APPROPRIATE CITY OFFICIALS TO EXECUTE THE 2016
AMENDMENT TO INTERLOCAL AGREEMENT BETWEEN
BROWARD COUNTY AND CITY OF TAMARAC PROVIDING
FOR DIVISION AND DISTRIBUTION OF THE PROCEEDS
OF THE LOCAL OPTION GAS TAX IMPOSED BY THE
BROWARD COUNTY LOCAL OPTION GAS TAX
ORDINANCE; PROVIDING FOR CONFLICTS; PROVIDING
FOR SEVERABILITY; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, on June 14, 1988, the Broward County Board of County
Commissioners approved a thirty year extension of the six cent Local Option Gas tax;
and
WHEREAS, the County Attorney's office has prepared the necessary
amendment to the Interlocal Agreement on an annual basis, which provides the
distribution formula for the tax proceeds; and
WHEREAS, this will be the 2016 Amendment to that agreement; and
WHEREAS, the amendment complies with the statutory requirement for the
establishment of a distribution formula and incorporates the latest population figures
prepared and published by the Bureau of Economic and Business Research of the
University of Florida; and
Temp. Reso. #12769
April 16, 2016
Page 2
WHEREAS, Interlocal Agreements with municipalities representing a majority of
the incorporated population must be executed by both the Municipality and Broward
County prior to June 1, 2016; and
WHEREAS, the City Manager and the Director of Financial Services recommend
approval; and
WHEREAS, the City Commission of the City of Tamarac, Florida deems it to be
in the best interests of the citizens and residents of the City of Tamarac to authorize the
appropriate City Officials to execute the Amendment to Interlocal Agreement between
Broward County and the City of Tamarac providing for the division and distribution of
the proceeds of the Local Option Gas Tax imposed by the Broward County Local
Option Gas Tax Ordinance.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF TAMARAC, FLORIDA:
SECTION 1: The foregoing "WHEREAS" clauses are hereby ratified and confirmed as
being true and correct and are hereby made a specific part of this resolution upon
adoption hereof. All exhibits attached hereto are expressly incorporated herein and
made a part hereof.
SECTION 2: The appropriate City Officials are hereby authorized to accept and
execute the attached 2016 Amendment to Interlocal Agreement between Broward
County and City of Tamarac providing for division and distribution of the proceeds of
the Local Option Gas Tax imposed by the Broward County Local Option Gas Tax
Ordinance (attached hereto as Exhibit A).
Temp. Reso. #12769
April 16, 2016
Page 3
SECTION 3: All resolutions or parts of resolutions in conflict herewith are hereby
repealed to the extent of such conflict.
SECTION 4: If any clause, section, other part or application of this Resolution is held
by any court of competent jurisdiction to be unconstitutional or invalid, in part or
application, it shall not affect the validity of the remaining portions or applications of this
Resolution.
SECTION 5: This resolution shall become effective immediately upon its passage and
adoption.
PASSED, ADOPTED AND APPROVED this day of
ATTEST:
PATRICIA TEUFEL, CMC
CITY CLERK
I HEREBY CERTIFY that I have
approved this Resolution as
to form.
SAMUEL S. GOREN
CITY ATTORNEY
. 2016.
HARRY DRESSLER
MAYOR
EXHIBIT A
2016 AMENDMENT TO INTERLOCAL AGREEMENT PROVIDING FOR DIVISION
AND DISTRIBUTION OF THE PROCEEDS OF THE LOCAL OPTION GAS TAX
IMPOSED BY THE BROWARD COUNTY LOCAL OPTION GAS TAX ORDINANCE
This 2016 Amendment to Interlocal Agreement is entered into by and between
Broward County, a political subdivision of the State of Florida (the "County") and the
municipalities executing a signature page bearing the above legend, each of which is a
municipal corporation existing under the laws of the State of Florida (the
"Municipalities").
WHEREAS, Section 336.025(1)(a), Florida Statutes, authorizes the County to
extend the levy of the six (6) cents local option gas tax upon every gallon of motor fuel
and special fuel sold in Broward County for a period not to exceed thirty (30) years on a
majority vote of the governing body of the County; and
WHEREAS, on June 14, 1988, the Board of County Commissioners enacted
Ordinance No. 88-27, effective September 1, 1988, through August 31, 2018, pursuant
to Section 336.025(1)(a), Florida Statutes, extending the levy of the six cent local option
gas tax for thirty years and providing for a method of distribution of the proceeds of the
tax; and
WHEREAS, pursuant to the ordinance, the method for distribution of the
proceeds is the execution of an interlocal agreement with one or more of the
municipalities representing a majority of the population of the incorporated area within
the county which establishes the distribution formulas for dividing the proceeds of the
tax among the County and all eligible municipalities within the County, as set forth in
Section 336.025(3) (a) 1, Florida Statutes; and
WHEREAS, paragraph 4 of the Interlocal Agreement, as amended, by the
Addendum to the Interlocal Agreement and the prior amendments, requires annual
adjustment of the population of the individual municipalities and unincorporated Broward
County in accordance with the population figures set forth in the most current edition of
"Florida Estimates of Population," published by the Bureau of Economics and Business
Research, Population Division, University of Florida;
NOW, THEREFORE, for good and valuable consideration, the County and
Municipalities agree as follows:
1. Paragraph 2 of the Interlocal Agreement, as previously amended by the
Addendum thereto and the prior amendments, is amended to read as follows:
2. Sixty-two and Five tenths percent (62.5%) of said Local Option Gas Tax
proceeds shall be distributed to the County, and the remaining Thirty-seven and
Five tenths percent (37.5%) shall be divided among and distributed to the eligible
municipalities within the COUNTY as follows:
Population of Individual Municipality x 37.5% _
Total Incorporated Area Population
Recipient
FYI Percent
Share of
Proceeds
Coconut Creek
1.170662%
Cooper City
0.686267%
Coral Springs
2.570852%
Dania
0.633891 %
Davie
2.004604%
Deerfield Beach
1.585802%
Fort Lauderdale
3.622531 %
Hallandale
0.794825%
Hillsboro Beach
0.038620%
Hollywood
2.997887%
Lauderdale -by -the -Sea
0.125272%
Lauderdale Lakes
0.707470%
Lauderhill
1.440775%
Lazy Lake
0.000495%
Lighthouse Point
0.214262%
Margate
1.155314%
Miramar
2.732490%
North Lauderdale
0.894281 %
Oakland Park
0.897550%
Parkland
0.581846%
Pembroke Park
0.128996%
Pembroke Pines
3.308089%
Plantation
1.809911 %
Pompano Beach
2.198056%
Sea Ranch Lakes
0.013859%
Southwest Ranches
0.152846%
Sunrise
1.833368%
Tamarac
1.287971 %
Weston
1.359750%
West Park
0.299921 %
Wilton Manors
0.251537%
Total Incorporated
37.500000%
2. Paragraph 3 of the Interlocal Agreement, as previously amended by the
Addendum thereto and the prior amendments, is amended to read as follows:
Tamarac
GaxTax6_2016 Agreement 2
3. The population figures set forth herein are based on the most current
edition of "Florida Estimates of Population," published by the Bureau of
Economics and Business Research, Population Division, University of Florida.
The population figures to be utilized in the formula described in Paragraph 2 of
this Interlocal Agreement shall be adjusted annually based on the current "Florida
Estimates of Population."
For the purpose of this Agreement, the following population figures are hereby
agreed upon:
Recipient
FY17 Population
Coconut Creek
56,593
Cooper City
33,176
Coral Springs
124,282
Dania
30,644
Davie
96,908
Deerfield Beach
76,662
Fort Lauderdale
175,123
Hallandale
38,424
Hillsboro Beach
1,867
Hollywood
144,926
Lauderdale -by -the -Sea
6,056
Lauderdale Lakes
34,201
Lauderhill
69,651
Lazy Lake
24
Lighthouse Point
10,358
Margate
55,851
Miramar
132,096
North Lauderdale
43,232
Oakland Park
43,390
Parkland
28,128
Pembroke Park
6,236
Pembroke Pines
159,922
Plantation
87,496
Pompano Beach
106,260
Sea Ranch Lakes
670
Southwest Ranches
7,389
Sunrise
88,630
Tamarac
62,264
Weston
65,734
Tamarac
GaxTax6_2016 Agreement 3
West Park
14,499
Wilton Manors
12,160
Total Incorporated
1,812,852
Unincorporated Area
14,515
Total County
1,827,367
3. This 2016 Amendment to Interlocal Agreement shall be effective as of the date it
is executed by the County after having previously been executed by eligible
municipalities cumulatively representing a majority of the incorporated area population
of the County.
4. Except to the extent amended, the Interlocal Agreement shall remain in full force
and effect. In the event of any conflict between the terms of this 2016 Amendment and
the Interlocal Agreement, as previously amended, the parties hereby agree that this
2016 Amendment shall control.
5. This 2016 Amendment may be executed in several counterparts, each of which
so executed shall be deemed to be an original, and such counterparts together shall
constitute one and the same instrument.
6. In the event any provision within this 2016 Amendment to Interlocal Agreement is
found by a court of competent jurisdiction to be invalid, the remaining provisions shall
continue to be effective unless the County or any executing Municipality necessary to
maintain the cumulative majority referenced in the preceding paragraph elects to
terminate this Agreement. The election to terminate pursuant to this provision must be
made within seven (7) days after such court ruling; provided, however, that if a timely
notice appealing the court ruling is filed, the election shall be held in abeyance until the
appeal is determined or dismissed.
[THE REMAINDER OF PAGE INTENTIONALLY LEFT BLANK.]
Tamarac
GaxTax6_2016 Agreement 4
IN WITNESS WHEREOF, the parties have made and executed this 2016
Amendment to the Interlocal Agreement on the respective dates under each signature:
BROWARD COUNTY through its BOARD OF COUNTY COMMISSIONERS, signing by
and through its Mayor or Vice Mayor, authorized to execute same by Board action on
March 8th, 2016, and MUNICIPALITY, signing by and through its
, duly authorized to execute same.
ATTEST:
Bro d Coun mi strator, as
Ex-Officio Clerk of the Broward County
Board of County Commissioners
AJ M
2/11/2016
GASTAX6 _2016.doc
TAm /?.'fl,!
GaxTax6_2016 Agreement
COUNTY
5
BROWARD COUNTY, by and th
its Board of,066-Fty Commission
c
8th do of _ 2016
Approved as to form by:
Joni Armstrong Coffey
Broward County Attorney
Governmental Center, Suite 423
115 South Andrews Avenue
Fort Lauderdale, Florida 33301
Telephone: (954) 357-7600
Telecopier: (954) 357-7641
By
—a��
Andrew J. Meyer
Chief D]puty County Attorney
!1 �
Date: � �
2016 AMENDMENT TO INTERLOCAL AGREEMENT PROVIDING FOR DIVISION
AND DISTRIBUTION OF THE PROCEEDS OF THE LOCAL OPTION GAS TAX
IMPOSED BY THE BROWARD COUNTY LOCAL OPTION GAS TAX ORDINANCE
WITNESSES:
ATTEST:
MUNICIPALITY
Tamarac:
c .� ��...
day of �� '2016.
By Y"" J, P
Municipal Clerk �,xx � ►111►1 //, Municipal Ma ger
NRACe
�� ��•.• ®®� ' day of , 2016
(CORPORATo SEAL � �� '
-J_
C�R ,tee, 11-_� APPROVED AS O FORM:
cj �"
By
}0i Ir,° " �Municipal Attorney
Tamarac
GaxTax6_2016 Agreement