FL S1768

Establishes the "Local Option Fuel Tax Act" to clarify use of local option fuel tax revenues by counties and municipalities for transportation purposes.

Expands the definition of "transportation expenditures" to explicitly include installation, operation, maintenance, and repair activities for roadway drainage, street lighting, traffic control systems, and pavement markings.

Allows local governments to use fuel tax funds for operating and maintaining comprehensive roadway networks, including public transportation, equipment storage facilities, and bridge operations.

Authorizes fuel tax funds for debt service and capital expenditures related to road and sidewalk construction or reconstruction projects.

Takes effect July 1, 2011, with severability clause protecting the act if any provision is found invalid.