2019 Local Government Financial Information Handbook
2019 Local Government Financial
Information Handbook
November 2019
The Florida Legislature's Office of Economic and Demographic Research
2019 Local Government Financial Information Handbook
November 2019 Includes Revenue Estimating Conference Results
and Data through August 2019
Prepared by the Florida Legislature's Office of Economic and Demographic Research (EDR)
with assistance provided by the Florida Department of Revenue's Office of Tax Research.
Acknowledgments
The Florida Legislature's Office of Economic and Demographic Research (EDR) is responsible for the publication of this annual report. This report includes county and municipal revenue estimates calculated by the Florida Department of Revenue's Office of Tax Research. Questions pertaining to the estimated distributions of select state-shared revenues and local option taxes to individual county and municipal governments should be directed to the Department's Office of Tax Research at (850) 617-8322. Alternatively, questions pertaining to estimated distributions can be directed to the EDR at the following address.
Melissa Hallaian, Economist Office of Economic and Demographic Research 111 West Madison Street, Suite 574 Tallahassee, FL 32399-6588 Phone: (850) 487-1402
General inquiries or suggested improvements that will make future editions of this publication more informative and useful as a resource document are always welcome. Please direct any such comments or questions to the EDR at the following address.
Steven O'Cain, Senior Legislative Analyst Office of Economic and Demographic Research 111 West Madison Street, Suite 574 Tallahassee, FL 32399-6588 Phone: (850) 487-1402
Office of Economic and Demographic Research
Introduction
The Local Government Financial Information Handbook is a reference for many of the revenue sources available to local governments and contains items useful for local government budgeting purposes, including descriptions of revenue sources, estimated revenue distributions, and adjusted population estimates used for revenue-sharing calculations. This publication serves as a guide to understanding constitutional and statutory provisions pertaining to these revenue sources; however, questions of legal interpretation should be directed to appropriate legal counsel.
The Florida Legislature's Office of Economic and Demographic Research (EDR) prepared this publication with the assistance of the Florida Department of Revenue's Office of Tax Research. The EDR staff updated the descriptions of local revenue sources, summarized relevant changes to general law provisions affecting those sources, and prepared a number of accompanying summary tables. The Office of Tax Research prepared the estimated distributions of numerous state-shared revenues and local option taxes to counties and municipalities for the 2019-20 fiscal year. The reader should note that the estimated distributions presented in this report do not necessarily represent the actual disbursements that each local government will ultimately receive since economic conditions are subject to future change.
The discussion of local government revenue sources in this report is organized as follows:
Part One: Part Two: Part Three:
Revenue Source Authorized by the Constitution Revenue Sources Based on Home Rule Authority Revenue Sources Authorized by the Legislature
Adjusted 2018 county and municipal population estimates used for the 2019-20 fiscal year revenue-sharing calculations are provided in Appendix A. A comparison of the 2017 and 2018 adjusted population estimates used in the state revenue-sharing calculations for fiscal years 2018-19 and 2019-20 is provided in Appendix B. Finally, a listing of the 2019 federal, state, and county tax rates on motor fuel and diesel fuel by county is provided in Appendix C.
Additional information and data of potential interest to state and local officials can be found on the EDR's website.1 The EDR utilizes the Local Government?Data A to Z section of the website to supplement this report by posting files summarizing historical collections or distributions for individual revenue sources.2 These files are updated annually as the most recent data become available.
Section 218.32, F.S., requires county and municipal governments to complete an Annual Financial Report for the previous fiscal year no later than nine months after the end of the fiscal year and submit the report to the Florida Department of Financial Services. Using these data, the EDR continues to update expenditure and revenue profiles of individual county and municipal governments and post these files to the Local Government?Expenditures and Revenues Reported by Florida's Local Governments section of the website.3 These files serve as another source of local government fiscal data.
1. 2. 3.
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Table of Contents
Page No.
Part One: Revenue Source Authorized in the Constitution..................................................................1
Ad Valorem Tax ...........................................................................................................................3
Part Two: Revenue Sources Based on Home Rule Authority .............................................................. 9
Proprietary Fees... .......................................................................................................................11 Regulatory Fees..........................................................................................................................13 Special Assessments....................................................................................................................17
Part Three: Revenue Sources Authorized by the Legislature ............................................................ 19
State-Imposed Fees or Taxes Shared with Local Governments or School Districts
Alcoholic Beverage License Tax................................................................................................. 21 Cardroom Revenues ....................................................................................................................23 Constitutional Fuel Tax...............................................................................................................25
Estimated Distributions..................................................................................................28 County Fuel Tax .........................................................................................................................31
Estimated Distributions..................................................................................................33 County Revenue Sharing Program - Derives Funding from Transfers of 2.9 Percent
of Net Cigarette Tax Collections and 2.0810 Percent of Sales and Use Tax Collections ...................................................................................................................... 35 Estimated Distributions..................................................................................................39 Distribution of Sales and Use Taxes to Counties ........................................................................ 41 Emergency Management Assistance ........................................................................................... 43 Enhanced 911 Fee.......................................................................................................................45 Fuel Tax Refunds and Credits.....................................................................................................49 Indian Gaming Revenues ............................................................................................................51 Insurance License Tax.................................................................................................................53 Intergovernmental Radio Communication Program .................................................................... 55 Local Government Half-Cent Sales Tax Program - Derives Funding from Separate Transfers of Net Sales Tax Proceeds..............................................................................57 Estimated Distributions..................................................................................................64 Miami-Dade County Lake Belt Mitigation Fee ........................................................................... 75 Mobile Home License Tax..........................................................................................................77 Municipal Revenue Sharing Program - Derives Funding from Transfers of 1.3653 Percent of Sales and Use Tax Collections and Net Collections from the Municipal Fuel Tax........................................................................................................79 Estimated Distributions..................................................................................................84 Oil, Gas, and Sulfur Production Tax ........................................................................................... 91
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Office of Economic and Demographic Research
Payments from State Forest Timber Sales to Eligible Fiscally Constrained County Governments ..................................................................................................... 93
Phosphate Rock Severance Tax .................................................................................................. 97 State Housing Initiatives Partnership Program............................................................................99 Support for School Capital Outlay Purposes ............................................................................. 101 Vessel Registration Fee.............................................................................................................103
Other Local Revenue Sources
Communications Services Tax .................................................................................................. 107 Estimated Distributions................................................................................................111
Convention Development Taxes ............................................................................................... 121 Consolidated County Convention Development Tax ................................................... 123 Charter County Convention Development Tax ............................................................ 125 Special District, Special, and Subcounty Convention Development Taxes ................. 127
Discretionary Surtax on Documents..........................................................................................129 Green Utility Fee.......................................................................................................................133 Gross Receipts Tax on Commercial Hazardous Waste Facilities .............................................. 135 Highway Safety Fees ? Red Light Cameras .............................................................................. 137 Insurance Premium Tax ............................................................................................................139 Local Business Tax ...................................................................................................................143
Panama City and Panama City Beach's Local Business Taxes on the Gross Sales of Retail and Wholesale Merchants .......................................................... 146 Local Discretionary Sales Surtaxes ........................................................................................... 147 History of Local Discretionary Sales Surtax Levies ..................................................... 152 2019 Local Discretionary Sales Surtax Rates in Florida's Counties ............................ 158 Estimated Distributions................................................................................................160 Estimation of Realized and Unrealized Tax Revenues ................................................ 172 Charter County and Regional Transportation System Surtax.......................................175 Local Government Infrastructure Surtax......................................................................179 Small County Surtax .................................................................................................... 185 Indigent Care and Trauma Center Surtax.....................................................................187 County Public Hospital Surtax.....................................................................................191 School Capital Outlay Surtax.......................................................................................193 Voter-Approved Indigent Care Surtax ......................................................................... 195 Emergency Fire Rescue Services and Facilities Surtax................................................199 Pension Liability Surtax ............................................................................................... 203 Local Option Food and Beverage Taxes ................................................................................... 207 Motor Fuel and Diesel Fuel Taxes (Ninth-Cent and Local Options).........................................209 Ninth-Cent Fuel Tax: Estimated Distributions.............................................................213 Local Option Fuel Tax: Estimated Distributions..........................................................215 Estimation of Realized and Unrealized Tax Revenues ................................................ 223 Ninth-Cent Fuel Tax .................................................................................................... 225 1 to 6 Cents Local Option Fuel Tax ............................................................................. 227 1 to 5 Cents Local Option Fuel Tax ............................................................................. 231 Municipal Pari-Mutuel Tax.......................................................................................................233
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Office of Economic and Demographic Research
Municipal Parking Facility Space Surcharges ........................................................................... 235 Municipal Resort Tax................................................................................................................237 Public Service Tax ....................................................................................................................239 Tourist Development Taxes ...................................................................................................... 243
History of Local Option Tourist Tax Levies ................................................................ 248 Taxable Sales Reported by Transient Rental Facilities ................................................ 253 2019 Local Option Tourist Tax Rates in Florida's Counties........................................ 254 Estimation of Realized and Unrealized Tax Revenues ................................................ 256 1 or 2 Percent Tax ........................................................................................................ 259 Additional 1 Percent Tax ............................................................................................. 263 Professional Sports Franchise Facility Tax .................................................................. 267 High Tourism Impact Tax ............................................................................................ 269 Additional Professional Sports Franchise Facility Tax ................................................ 273 Tourist Impact Tax....................................................................................................................275
Appendix A: Adjusted 2018 Population Estimates for Florida's Counties and Municipalities Used in the FY 2019-20 State Revenue-Sharing Calculations .......................................................... 277
Appendix B: Comparison of 2017 and 2018 Adjusted Population Estimates Used for FY 2018-19 and FY 2019-20 State Revenue-Sharing Calculations..................................................289
Appendix C: 2019 Federal, State, and County Tax Rates on Motor Fuel and Diesel Fuel in Florida's Counties ........................................................................................................................303
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