Nassau County extends 2¢ and 4¢ local option fuel taxes through 2054

The Nassau County Board of County Commissioners voted Monday to extend two local option fuel taxes that fund road maintenance and related transportation projects.

County staff explained the 2‑cent and 4‑cent local option fuel taxes have been in place since the late 1980s and together provide an important local revenue stream for pavement management and chip‑seal programs. County staff estimated the 2‑cent tax generates about $2.5 million annually and that the combined fuel taxes support roughly $5 million per year of pavement investment; staff also noted municipalities receive their shares under state distribution rules.

County Attorney/Finance staff said the state requires counties to adopt extensions within 12 months of reimposition; the board voted to extend both taxes to Dec. 31, 2054, in conformance with Fla. Stat. §336.025. Commissioner McCullough moved to approve the 2¢ ordinance and Commissioner John Martin seconded; the board approved that ordinance 5‑0. The subsequent 4¢ ordinance (item L) was also approved 5‑0 after a separate motion and second.

Why it matters: County staff said about 30% of fuel‑tax revenue is paid by visitors (tourists) who purchase fuel in Nassau County, which spreads the cost of local road maintenance beyond the county's property‑tax base. Commissioners and staff emphasized maintaining the pavement management schedule and the need to keep a dedicated, predictable revenue source for streets and chip‑seal programs.

Next steps: The ordinances were adopted on second reading and will be codified; staff will continue to allocate funds per the county's pavement management and budget processes.