Miami - Dade County |
Code of Ordinances |
Chapter 29. TAXATION |
Article XIV. 1993 CAPITAL IMPROVEMENTS LOCAL OPTION GAS TAX |
§ 29-111. Tax levied; effective period.
Pursuant to Section 336.025, Florida Statutes (1993), the Miami-Dade County Board of County Commissioners hereby levies and imposes a tax of five cents ($0.05) on every gallon of motor fuel sold in Miami-Dade County, Florida and taxed under the provisions of Part I of Chapter 206, Florida Statutes (1993). This tax shall be known as the "1993 Capital Improvements Local Option Gas Tax," and shall be imposed as of January 1, 1994.
(Ord. No. 93-91, § 8, 9-20-93)
Editor's note
Ordinance No. 96-101, § 1, adopted June 20, 1996, amended section 8 of Ord. No. 93-91 to rescind two cents of 1993 Five Cents Capital Improvements Local Option Gas Tax. The remaining three cents of such tax shall remain in full force and effect.