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QUESTION: Is Volusia County, a charter county pursuant to Art. VIII, s. 1(c) and (g), State Const., entitled to a return under s.206.625(1), F.S., of gasoline and special fuel taxes paid by Volusia County?

SUMMARY: Volusia County, having the power to exercise municipal functions in unincorporated areas of the county and in municipalities within the county where so requested by the municipality, is a "municipality" for purposes of the levying, collection, and receipt of taxes, inter alia, within the unincorporated area of the county subject to the charter provisions, and therefore is entitled…