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Florida Attorney General Reports

Decided March 16, 1992Published

1Opinion of the Court

Thomas D. Wright City Attorney City of Key Colony Beach

QUESTION:

May the City of Key Colony Beach use local option gas tax funds, collected pursuant to s. 336.025, F.S., to construct a garage and maintenance building for road and right-of-way maintenance equipment?

SUMMARY:

Section 336.025(7)(b), F.S., does not authorize the expenditure of local option gas tax revenues for the construction of a garage and maintenance building for road and right-of-way maintenance equipment.

Section 336.025, F.S., authorizes county governments to impose a local option gas tax on every gallon of motor fuel and…

2Cases cited7 opinions

  1. Thayer v. StateSupreme Court of Florida · 1976
  2. Dobbs v. Sea Isle HotelSupreme Court of Florida · 1952
  3. Ideal Farms Drainage District v. Certain LandsSupreme Court of Florida · 1944
  4. State v. EganSupreme Court of Florida · 1973
  5. Pedersen v. GreenSupreme Court of Florida · 1958

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