Commissioners discuss local fuel tax

In an emergency special meeting on September 11, the Washington County Board of County Commissioners discussed the renewal of the Local Option Gas Tax (LOGT). This is a continuation of the tax which was first implemented in 1983. 

Local governments across Florida utilize the LOGT, a levy on motor fuel allowable up to six cents per gallon under state law, to maintain and improve critical transportation infrastructure.

”The money goes solely to fund our road and bridge department, it is restricted for those uses,” said County Attorney Matt Fuqua during the discussion.

Authorized under Florida Statutes, the LOGT provides counties with a dedicated revenue source for road maintenance, safety enhancements, and capital projects that directly benefit residents and businesses. The 6-cent levy—applied at the retail pump—generates millions of dollars annually statewide, with revenues shared between counties and municipalities based on statutory formulas or interlocal agreements.

“This local option gas tax is one of the most important tools we have to ensure our roads, bridges, and transportation networks remain safe and reliable,” said Jeff Massey, County Administrator. “The funds stay in our community and are reinvested where people drive every day.”

The LOGT is distinct from federal and state fuel taxes. While the federal gas tax funds the national highway system, and the state gas tax supports Florida Department of Transportation projects, the 6-cent local levy is the primary flexible source for counties and cities to address local needs. Eligible uses include resurfacing, bridge repair, right-of-way acquisition, drainage improvements, and public transportation facilities.

Counties may adopt the LOGT for up to 30 years by ordinance, often requiring an interlocal agreement with municipalities to determine distribution. Revenues fluctuate with fuel consumption, meaning economic trends, vehicle efficiency, and alternative fuel adoption directly affect annual collections.

“With rising construction costs and increased demand for safe transportation, this 6-cent local option tax allows us to leverage outside funding and keep pace with growth,” Massey added.

Commissioners will revisit the topic and make a motion on the renewal in their next regular meeting at 9:00 a.m. on Thursday, September 25.