Street Improvement Fund

The Street Improvement Fund is a special revenue fund, required by Florida Statute 336.02, to account for revenues and expenditures used to operate and maintain transportation facilities and associated drainage infrastructure. Activities include road and right-of-way maintenance (e.g., patching, mowing), bridge maintenance and operation, traffic engineering, traffic signal operation, traffic control signage and striping, sidewalk repair and construction, and maintenance of ditches, culverts, and other drainage facilities. The Local Option Gas Tax (LOGT) supports these activities with revenue from a 6-cent-per-gallon local option gas tax.