R2025-05 Interlocal Agreement with Palm Beach County for Six cent Local Option Fuel TaxRESOLUTION 2025-05
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM
BEACH, FLORIDA, APPROVING AN INTERLOCAL AGREEMENT WITH PALM BEACH
COUNTY TO REDETERMINE, RE -ADOPT, AND RATIFY THE EXISTING
DISTRIBUTION FORMULA FOR THE SIX (6) CENT LOCAL OPTION FUEL TAX AND
AUTHORIZING THE MAYOR AND VILLAGE CLERK TO EXECUTE THE AGREEMENT;
PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Palm Beach County's municipalities have historically received a share of the six -cent local
option fuel tax revenue ("Fuel Tax") collected by Palm Beach County for roadway and public
transportation expenditures; and
WHEREAS, the County's Fuel Tax Ordinance is set to expire on August 31, 2025; and
WHEREAS, in order to meet the statutory requirements to reestablish the County's Fuel Tax, the County
must enter into an interlocal agreement with municipalities representing a majority of the population
residing within the incorporated areas of the County; and
WHEREAS, the County has proposed an Interlocal Agreement to Redetermine, Re -Adopt and Ratify
Existing Distribution Formula for Six Cent Local Option Fuel Tax relating to the reestablishment and
redistribution of the Fuel Tax; and
WHEREAS, the Village Council wishes to approve the Interlocal Agreement and determines that
execution ofthe Agreement is in the best interests ofthe Village and its residents and serves a valid public purpose.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, as follows:
Section 1. The foregoing recitals are ratified and are incorporated herein.
Section 2. The Village Council of the Village of North Palm Beach hereby approves the Interlocal
Agreement to Redetermine, Re -Adopt and Ratify Existing Distribution Formula for Six Cent Local
Option Fuel Tax, a copy of which is attached hereto and incorporated herein, and authorizes the Mayor
and Village Clerk to execute the Interlocal Agreement on behalf of the Village.
Section 3. All resolutions or parts of resolution in conflict with this Resolution are hereby repealed
to the extent of such conflict.
Section 4. This Resolution shall become effective immediately upon adoption.
PAS OPTED THIS 13TH DAY OF FEBRUARY, 2025.
o�•N,...../;+,o
• 9
�<
•
�L
aA �� MAYOR
VILLAGE CLERK
2025 0 5 81AY o s Zoe
INTERLOCAL AGREEMENT TO REDETERMINE, RE -ADOPT AND RATIFY
EXISTING DISTRIBUTION FORMULA FOR SIX (6) CENT LOCAL OPTION FUEL
TAX
THIS INTERLOCAL AGREEMENT is dated, made, and entered into on this64-1, day
of 2025, by and between Palm Beach County, a political subdivision of the State of
Florida, hereinafter referred to as the COUNTY, and Village of North Palm Beach, a municipal
corporation located in Palm Beach County, Florida, and organized and existing in accordance with
the laws of the State of Florida, hereinafter referred to as the MUNICIPALITY.
WITNESSETH:
WHEREAS, Section 336.025(1)(a), Florida Statutes (STATUTE) authorizes a one (1),
two (2), three (3), four (4), five (5), and/or six (6) cent local option fuel tax to be levied upon the
sale of every gallon of motor fuel and special fuel within the COUNTY; and
WHEREAS, pursuant to the STATUTE, in 1995, the COUNTY re -levied the six (6) cent
local option fuel tax (TAX) for a 30 year term, as provided in County Code Chapter 17, Article I,
Section 17-3 (1995 ORDINANCE). Pursuant to the STATUTE and prior to enacting the 1995
ORDINANCE, the COUNTY established by interlocal agreement with various municipalities
representing a majority of the population of the incorporated area within the COUNTY, the
distribution formula for dividing the entire proceeds of the TAX among the COUNTY and. all
eligible municipalities within the COUNTY (collectively, 1995 INTERLOCAL AGREEMENT);
and
WHEREAS, the 1995 ORDINANCE and the 1995 INTERLOCAL AGREEMENT will,
by their own terms and in accordance with the STATUTE, terminate on August 31, 2025; and
WHEREAS, the COUNTY desires to once again re -levy and re -impose the TAX for a
new 30 year term pursuant to the STATUTE, and enter into this Interlocal Agreement to
redetermine the distribution formula for dividing the entire proceeds of the TAX among the
COUNTY and all eligible municipalities within the COUNTY; and
WHEREAS, representatives of the COUNTY and the various municipalities, utilizing the
Palm Beach County League of Cities, Inc., (LEAGUE) have met and negotiated mutually
acceptable terms and conditions for this Interlocal Agreement, which terms are set forth herein;
and
Page l of 9
WHEREAS, once effective, this Interlocal Agreement re -adopts and ratifies the
distribution formula currently in effect for dividing the entire proceeds of the TAX among the
COUNTY and all eligible municipalities within the COUNTY.
NOW, THEREFORE, in consideration of the premises and the mutual covenants herein
contained and for such other good and valuable consideration, the receipt of which the parties
hereby expressly acknowledge, the COUNTY and the MUNICIPALITY hereto covenant and
agree to enter into this Interlocal Agreement as follows:
Section 1: This Interlocal Agreement is entered into with the specific contemplation that the
Board of County Commissioners of Palm Beach County (BCC) will enact an appropriate ordinance
to relevy the TAX to be effective September 1, 2025 (2025 ORDINANCE). In the event the BCC
fails or refuses to enact the 2025 ORDINANCE to relevy the TAX, this Interlocal Agreement shall
be null and void.
Section 2: The term of this Interlocal Agreement shall be for the same duration as the 2025
ORDINANCE relevying the TAX. Upon the expiration of the levy of the TAX, as provided in the
2025 ORDINANCE, this Interlocal Agreement shall terminate; except that if the BCC reimposes
the TAX again as provided in the STATUTE, then this Interlocal Agreement may be renewed as
provided for in the STATUTE.
Section 3:
A. All proceeds of the TAX collected pursuant to Section 336.025(1)(a), Florida Statutes shall
be divided between the COUNTY and the municipalities, as follows (DISTRIBUTION
FORMULA):
1. The COUNTY shall receive 66.5648 percent of the TAX collected.
2. The municipalities collectively shall receive 33.4352 percent of the TAX collected
(TOTAL MUNICIPAL SHARE).
B. All money shall be collected and distributed to the respective parties as provided in Section
336.025(2), Florida Statz.ztes.
C. The MUNICIPALITY (and all other municipalities eligible to participate in the distribution
of the proceeds of the TAX) shall receive a pro rata share of the TOTAL MUNICIPAL SHARE
pursuant to a formula (MUNICIPAL SHARE FORMULA) that is based seventy percent (70%) on
lane miles located within the MUNICIPALITY (and for all other municipalities eligible to
Page 2 of 9
participate in the distribution of the proceeds of the TAX) for which the MUNICIPALITY (or the
other eligible municipalities) is responsible for maintenance, and thirty percent (30%) on the
population of the MUNICIPALITY (or the other eligible municipalities) based upon the most
recent University of Florida Population Estimate. The MUNICIPAL SHARE FORMULA is:
(30% x (Municipality's population/sum of all of Municipalities' population)) + (70% x
(Municipality's lane miles/sum of all of Municipalities' lane miles)) = Municipality's Pro
Rata Share.
Exhibit A attached hereto and incorporated herein by reference identifies each eligible
municipality's pro rata share of the TOTAL MUNICIPAL SHARE. The calculation(s) of the
MUNICIPAL SHARE FORMULA may be amended not more than once annually by the Palm
Beach County League of Cities, Inc., by the preparation of a new Exhibit A on behalf of the
municipalities and based upon changes in the MUNICIPAL SHARE FORMULA and submitting
the new Exhibit A to the COUNTY Administrator no later than ,lune 1 of any year. The COUNTY
Administrator shall then transmit the new Exhibit A to the Florida Department of Revenue.
D. In the event that a new municipality is incorporated in the COUNTY, the new
municipality's share of the TAX shall be provided from the share formerly allocated to the
COUNTY and the TOTAL MUNICIPAL SHARE, as set forth below.
1. In the first frill fiscal year following incorporation, the new municipality will
receive a share based solely on its population, as opposed to the MUNICIPAL SHARE
FORMULA that considers lane miles and population, as set forth in Section 3C above.
The new municipality's share shall be determined pursuant to Exhibit B attached hereto
which shows an example of the calculations for a hypothetical new municipality with a
population of 40,000.
a. The combined COUNTY and collective municipalities contributions shall
equal one hundred percent (100%) of the new municipality's share.
b. Section 3C above shall continue to apply as the MUNICIPAL, SHARE
FORMULA for the remaining municipalities after their contribution to the new
municipality's share as set forth in Section 3 Dl above.
2. In the subsequent fiscal years after the first frill fiscal year following incorporation
of the new municipality:
Page 3 of 9
a. The percentage allocated to the COUNTY in the DISTRIBUTION
FORMULA in Section 3A above, as may be amended, shall be reduced by an
amount that reflects the COUNTY's contribution to the new municipality's share,
as set forth in Section 3D1, above.
b. Likewise, the TOTAL MUNICIPAL SHARE, including the new
municipality, in Section 3A above, as may be amended, shall be increased by an
amount that reflects the COUNTY's contribution to the new municipality's share,
asset forth in Section 3D1 above.
C. Section 3C below shall apply to the new municipality in all annual
distributions in the years after the first full fiscal year following incorporation of
the new municipality.
E. In the event an existing municipality in the COUNTY is dissolved, the former
municipality's share of the TAX shall be distributed to the COUNTY and to the remaining
collective municipalities by applying in reverse the process set forth in Section 3D, above.
F. In the event of proposed legislation which would either create or dissolve a municipality
in the COUNTY, the COUNTY and the subject municipality agree that the COUNTY Legislative
Delegation and the Florida Legislature (and Governor, if deemed necessary) be made aware of this
Interlocal Agreement and appropriately incorporate its provisions into such proposed legislation.
The subject municipality may accomplish this by supporting the LEAGUE, as the organization
that is in place to convey municipal consensus on legislative matters.
Section 4: This Interlocal Agreement between the COUNTY and the MUNICIPALITY is one
of several identical interlocal agreements between the COUNTY and other municipalities
providing the same terms for the distribution of the proceeds of the TAX. As such, this Interlocal
Agreement along with all other identical interlocal agreements may be executed in multiple
counterparts, each of which shall be deemed an original, but all of which combined shall constitute
one in the same Interlocal Agreement for purposes of Section 336.025 Florida Statutes. The
Interlocal Agreement between the COUNTY and the MUNICIPALITY. along with the identical
interlocal agreements executed by other municipalities in the COUNTY represent a majority of
the incorporated population of the COUNTY.
Section 5: The COUNTY and the MUNICIPALITY agree to meet every two (2) years to
Page 4of9
evaluate the method of distribution of the TAX revenues as required by Section 336.025(1)(d),
Florida Statutes. The MUNICIPALITY and all other municipalities that have executed an
identical interlocal agreement shall be collectively represented at said meeting by the Palm Beach
County League of Cities, Inc. The COUNTY shall be represented at said meeting by
representatives selected by the COUNTY Administrator's Office. The MUNICIPALITY or the
COUNTY may call for said meeting by providing thirty (30) days' notice to the other as set forth
in Section 12 below.
Section 6: Nothing in this Interlocal Agreement shall preclude either the COUNTY or the
MUNICIPALITY frorn litigating against the other on matters completely unrelated to and not
contemplated by this Interlocal Agreement.
Section 7: This Interlocal Agreement shall take effect only upon execution by both the
COUNTY and the MUNICIPALITY along with those other municipalities representing a majority
of the population of the incorporated areas of the COUNTY. In the event that either the COUNTY
fails or refuses to execute this Interlocal Agreement, or fails or refuses to adopt the 2025
ORDINANCE, as more fully described in Section 1 above, or in the event that those municipalities
representing a majority of the population of the incorporated areas of the COUNTY fail to execute
this Interlocal Agreement, then this Interlocal Agreement shall be null and void and the parties
hereto shall have no further rights or responsibilities hereunder.
Section 8: The invalidity of any portion, article, paragraph, provision, clause or any part
thereof of this Interlocal Agreement shall have no effect upon the validity of any other part of this
Interlocal Agreement.
Section 9: To the extent allowed by law, the venue for any action arising from this Interlocal
Agreement shall be in Palm Beach County, Florida.
Section 10: This Interlocal Agreement shall be governed by and in accordance with the laws of
the State of Florida.
Section 11: Any costs or expenses including reasonable attorney's fees associated with the
enforcement of the terms or conditions of this Interlocal Agreement shall be borne by the respective
parties.
Section 12: Any notice required under the provisions of this Interlocal Agreement shall be in
writing and shall be delivered by hand or by certified or registered mail, return receipt requested,
to:
Page 5 of 9
For the COUNTY:
Palm Beach County
Board of County Commissioners
301 North Olive Avenue
West Palm Beach, Florida 33401
With a copy to:
Palm Beach County
County Attorney
301 North Olive Avenue
West Palm Beach, Florida 33401
For the MUNICIPALITY:
Palm Beach County League of Cities, Inc.
301 North Olive Avenue, 10`h Floor
P.O. Box 1989 — Government Center
West Palm Beach, Florida 33402
Attention: Executive Director
With a copy to:
Davis & Associates, P.A.
Attorneys for the Palm Beach County League of Cities, Inc.
701 Northpoint Parkway, Suite 205
West Palm Beach, Florida 33407
Attention: General Counsel
The LEAGUE, upon receipt of any notice proved for herein, shall provide like notice to each
municipality that is a party to this Interlocal Agreement and all other identical interlocal
agreements. Notice by certified or registered mail, return receipt requested, shall be deemed
effective on the date that such notice is deposited with a United States Post Office.
Section 13: The COUNTY and the MUNICIPALITY expressly agree that time is of the essence
in this Interlocal Agreement and the failure by a party to complete performance within the time
specified, or within a reasonable time if no time is specified herein, shall, at the option of the other
party without liability, in addition to any other rights or remedies, relieve the other party of any
obligation to accept such performance.
Section 14: The parties hereto expressly covenant and agree that in the event either party is in
default of its obligations herein, the party not in default shall provide to the party in default thirty
Page 6 of 9
(30) days written notice to cure said default before exercising any of its rights as provided for in
this Interlocal Agreement or as may otherwise exist in law or equity.
Section 15: The Inspector General of Palm Beach County has the authority to investigate and
audit matters relating to the negotiation and performance of this Interlocal Agreement, and in
furtherance thereof may demand and obtain records and testimony from the parties and, any, if
applicable, subcontractors and lower tier subcontractors. The parties understand and agree that in
addition to all other remedies and consequences provided by law, failure of a party or, if applicable,
subcontractors and lower tier subcontractors to fully cooperate with the Inspector General when
requested will be deemed to be a breach of this Interlocal Agreement. Failure to cooperate with
the Inspector General or interfering with or impeding any investigation shall be in violation of
Palm Beach County Code, Section 2-421- 2-440, and may be punished pursuant to Section 125.69,
Florida Statutes, in the same manner as a second degree misdemeanor.
Section 16: In accordance with Sec. 119.0701, Florida Statzrtes, the parties to this Interlocal
Agreement must keep and maintain this Interlocal Agreement and any other records associated
therewith. Upon request by either party's custodian of public records, the non -requesting party
must provide the requesting party with copies of requested records, or allow such records to be
inspected or copied, within a reasonable time in accordance with access and cost requirements of
Chapter 119, Florida Statutes. Failure to do so may subject the non -requesting party to attorney's
fees and costs pursuant to Sec. 119.0701, Florida Statzrtes, and other penalties pursuant to Sec.
119. 10, Florida Statutes. Further, the parties shall ensure that any exempt or confidential records
associated with this Interlocal Agreement are not disclosed except as authorized by law for the
duration of the Interlocal Agreement term.
IF EITHER PARTY HAS QUESTIONS REGARDING THE APPLICATION
OF CHAPTER 1199 FLORIDA STATUTES, TO ITS DUTY TO PROVIDE
PUBLIC RECORDS RELATING TO THIS INTERLOCAL AGREEMENT,
PLEASE CONTACT THE RECORDS CUSTODIAN FOR THE OTHER
PARTY IN ACCORDANCE WITH PARAGRAPH 13 ABOVE.
Section 17: The parties agree that this Interlocal Agreement sets forth the entire agreement
between the parties, and there are no promises or understandings other than those stated herein.
None of the provisions, terms, or conditions contained in this Interlocal Agreement may be added
Page 7 of 9
to. modified. superseded. or otherwise altered except by written mStrunlent executed by the
COUNTY. the MUNICIPALITY. alone with those other nu.ulicipalities representing a majority of
the population of the incorporated areas of the COUNTY.
IN WITNESS WHEREOF, the parties hereto have set their hands and seals in the day set
forth above.
ATTEST:
. '��y
Bv
.les. c Green. Village Clerk
REVIEWED FOR LEGAL SUFFICIENCY
By:�
Leonard G. Rubin. Village Attome\
ATTEST:
Deputy Clerk
APPROVED AS TO LEGAL,
SUFFICIENCY
Bv: ti
C OL111t\' At I11
VILLAGE OF NORTH PALM BEACH
BN•:
Susan Bickel. Mayor
(SEAL)
FLORIDA
see
R 2025 0 5 i" v' MAY 0 0 2025
PALM BEACH COUNTY. FLORIDA BY
ITS BOARD OF COMMISSIONERS
Maria G. Marino, Mayor
(SEAL)
APPROVED AS TO TERMS AND
CONDITIONS
B,':
County Engineer
Page 8 of 8
Exhibit A
APPLICATION OF MUNICIPAL SHARE FORMULA
33.4352% (TOTAL MUNICIPAL SHARE)
6 Cent Gas Tax
city
SUeetlne
Allry bne TOtal Munkloal
Pernnl al MuliUryl
2083 Be. parant
01 Munl
Valx'C'
Mlles
Miles
Zana MIIN
lane Mllea
papulalbn
f.,.,-
4.1015]%
736110%
pp2roi%
Value'A'
0.01006%
Value'
8Dv-
26.800
0000
26.00
0.699%
2,148
0.249%
Be-ae Gyac<
106.999
0.000
106999
2.190%
1],286
2.006%
Bata Bale^
080.522
0A00
480522
12.S10b
100091
I" W%
"v-9o•Beac•
1.14.111
2.141
246454
6.422%
82,208
9.541%
0 -my Breeies
0.528
0.000
0528
0014%
500
0058%
Clue laic
1599
0000
I.S99
0012%
140
001-
016%0.e
0.e- ft.,
-Bean
2"434
14.251
312.105
8.154%
67,113
1801%
Gltn Boge
)096m
0.78219%
3.496
0.091%
215
0.025%
Goll
10.551
0000
10.555
0175%
281
0.033%
Got -ac -es
491"
0.000
49.2W
1.285%
45,476
5.218%
Wfs-eam
BORT
0000
8882
0.232%
959
0.111%
Mavcr^..I
14.447
0.000
14..7
0.177!6
2.193
0.255%
N9+lOre Bcac-
2.516
0000
).116
0066%
0.103
0499%
Ny»lu4o0000
0.000
0000
000016
2.687
0.312%
lu-O Bear-
10.166
0.1i7
10))3
0.269%.
3,883
0451%
M1.a•te•
308413
2.155
310628
elm
61.333
7119%
• �nlm Ca•Oey
5035
0.000
3455
0.1.2%
app
0.006%
laic Ca -ie SrOret
25.658
0.000
25658
0.669%
3556
0111%
leo Pary
60.099
1.231
61.320
1599%
9.025
1.048%
Lao Wenn Bean
205891
0500
206.397
5182%
13,435
9"1%
la-sa^a
63.141
4.052
67.193
1.752%
13.2.
1121%
l.vnalc-ee Groves
109.93.1
0000
1.93,
2.861%
1,313
0391%
Manalaaan
4.896
Om
4.896
0128%
420
0.009%
M11angOn.a pa'a
16.637
0000
16637
01341
2.3"
0215%
- aim Bcac+
58853
4.53E
63M
1653%
13.,15
1.526%
tXea�e:ege
13260
0000
13260
0346%
1930
0.212%
pa-Otee
43.880
0.3x9
44.129
1.151%
%W,
0651%
palm Bcac^
...6
1324
83810
2139%
9.201
1.069%
pa'm Beat- G. -_e-,
151.491
462.
136119
4071!6
11,517
7.140%
him- -S-amt
9933
0900
9.833
0.256%
1,309
OHM
Palm sar'ngt
71160
-0000
77.160
2.012%
27.167
3.153%
Rve:a Bean
162.863
0505
163368
4.260%
3B,"5
4.503%
0.'911 qlm Dean
152.059
0.000
152.059
3965%
10.299
4.677%
ay
25.240
0000
25240
0658`.6
4,958
0515%
-11 P.Im Ill-
0000
0900
0000
0.000%
1..69
0.171%
44."9
0.189
.978
1.1)0%
6.1"
0117%
Welu�g9on
382.394
0000
18E.)9a
9.911%
61,788
7.172%
Wes! Pa m Bcac-
5031]0
309]0
5)0."0
1)926%
122.157
14.119%
TOTAL
3768.158.
66.785
3834.943
100%
861,561
100%
"Wet1'.aae.s nal eug0
ela •t[t�ve :OU
001ron gitov mvenue �11•:OulOns;ln0ta
t01alt ]'t 001 •ccueee'n
t^4 %mmary
Caltulaton Legenc:
va 1. 'A
x-a:aa •ry't xr -]age of 44111 na:-�cma.lre
males
e "B' alndiv.Nal
nn:-¢ oallry's x mntaBe of total ms.-�cna:
aooclafen
V>•ue'C • M%W V-t'A'
• 30%11 Vale
-8"
valve'0' • va u'C
• 3].0]52 Mur.' aY Sa -1
WtigMa001nriLUUon of
20 -Mlles and 30%
pro bta Share el
popWatlon lMU%1C1pet
TOTA MUrvi[Ip..l
SNMEy0W.1UU1
SNWIL
Valx'C'
Value"0"
0.5639i%
0.-
.18656%255098%
2 53011%
0.85156%
1217022%
4.1015]%
736110%
pp2roi%
p.aow4x
0.01006%
0.01139%
8Dv-
2.69W5%
002130%
0.0""%
020245%
0.06269%
2...272%
0.830]0'6
019952%
0.06937%
oum0
0.11310%
0.19576%
0.06X5%
009316%
0.0308%
0.323P'.4
laos60%
3.60983x
0.11350%
0.03"5%
0.59216%
0.19"9%
1133X%
0.0"3tX
5.2"73%
1.76-
I.6i2B3%
O.SSM3%
212410'.5
0.7-
. IMM
.71440%o.I0199% 0.0--
.034 -0)8617%
0 U617.
0.1]912%
161420%
0.53988%
030526%
0.1003%
100021%
0134%
1.88800%
0.6305%
0.99173%
1.66®9%
022506%
0.07525%
0.78219%
4.33281%
2.44010%
0.17880%.
1."n9%
0633351A
0.22176%
05 Is%
10)0)2%
014503%
9.131,11%
3.05310%
Mmlil%
4.68143%
100% 33.43S2%
Exhibit B
Example for a hypothetical new municipality with a population of 40,000
2024 Distribution Formula:
CountyShare 66.5648%
Municipalities' TOTAL MUNICIPAL SHARE 33.4352%
2024 Total Municipal Population = 861,561
New Municipality's 1St full fiscal year share is based solely on the percentage of its population:
40,000/861,561 = 4.643%
New Municipality's Pro Rata Share of the TOTAL MUNICIPAL SHARE:
4.643% X 33.4352% = 1.552%
Calculation for the Change in the County Share:
1.552% X 66.5648% = 1.0333%
Resulting in the Updated County Share:
66.5648% —1.0333% = 65.5315%
And the Updated TOTAL MUNICIPAL SHARE:
33.4352% + 1.0333% = 34.4685%
STATS OF Fl_ORiD:a, COUNTY QE P .Go��& ���'�
I, ,JOSEPH ABRUZZO, Clerk of the _
Comptroller certify ttlis to bt. a true �'t� correct copy
of the criginal filed in my off; C/);
on
dated t P m ch FL o _
��,
Fay: pepui I rk S=
�,