2018 Local Government Financial Information Handbook

[Pages:304]2018 Local Government Financial

Information Handbook

September 2018

The Florida Legislature's Office of Economic and Demographic Research

2018 Local Government Financial Information Handbook

September 2018 Includes Revenue Estimating Conference Results

and Data through August 2018

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 and distribution 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 2018-19 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 2017 county and municipal population estimates used for the 2018-19 fiscal year revenue-sharing calculations are provided in Appendix A. A comparison of the 2016 and 2017 adjusted population estimates used in the state revenue-sharing calculations for fiscal years 2017-18 and 2018-19 is provided in Appendix B. Finally, a listing of the 2018 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.

2018 Local Government Financial Information Handbook

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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 ................................................................................................................... 15

Part Three: Revenue Sources Authorized by the Legislature............................................................17

State-Imposed Fees or Taxes Shared with Local Governments or School Districts

Alcoholic Beverage License Tax ................................................................................................ 19 Cardroom Revenues.................................................................................................................... 21 Constitutional Fuel Tax .............................................................................................................. 23

Estimated Distributions ................................................................................................. 26 County Fuel Tax ......................................................................................................................... 29

Estimated Distributions ................................................................................................. 31 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 ..................................................................................................................... 33 Estimated Distributions ................................................................................................. 37 Distribution of Sales and Use Taxes to Counties........................................................................39 Emergency Management Assistance .......................................................................................... 41 Enhanced 911 Fee ....................................................................................................................... 43 Fuel Tax Refunds and Credits .................................................................................................... 47 Indian Gaming Revenues............................................................................................................ 49 Insurance License Tax ................................................................................................................ 51 Intergovernmental Radio Communication Program ................................................................... 53 Local Government Half-Cent Sales Tax Program - Derives Funding from Separate Transfers of Net Sales Tax Proceeds ............................................................................. 55 Estimated Distributions ................................................................................................. 62 Miami-Dade County Lake Belt Mitigation Fee .......................................................................... 73 Mobile Home License Tax ......................................................................................................... 75 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 ....................................................................................................... 77 Estimated Distributions ................................................................................................. 82 Oil, Gas, and Sulfur Production Tax........................................................................................... 89

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2018 Local Government Financial Information Handbook

Office of Economic and Demographic Research

Payments from State Forest Timber Sales to Eligible Fiscally Constrained County Governments ..................................................................................................... 91

Phosphate Rock Severance Tax .................................................................................................. 95 State Housing Initiatives Partnership Program ........................................................................... 97 Support for School Capital Outlay Purposes .............................................................................. 99 Vessel Registration Fee ............................................................................................................ 101

Other Local Revenue Sources

Communications Services Tax ................................................................................................. 105 Estimated Distributions ............................................................................................... 109

Convention Development Taxes...............................................................................................119 Consolidated County Convention Development Tax .................................................. 121 Charter County Convention Development Tax ........................................................... 123 Special District, Special, and Subcounty Convention Development Taxes ................ 125

Discretionary Surtax on Documents ......................................................................................... 127 Green Utility Fee ...................................................................................................................... 131 Gross Receipts Tax on Commercial Hazardous Waste Facilities ............................................. 133 Highway Safety Fees ? Red Light Cameras ............................................................................. 135 Insurance Premium Tax ............................................................................................................ 137 Local Business Tax ................................................................................................................... 141

Panama City and Panama City Beach's Local Business Taxes on the Gross Sales of Retail and Wholesale Merchants ......................................................... 144 Local Discretionary Sales Surtaxes .......................................................................................... 147 History of Local Discretionary Sales Surtax Levies....................................................152 2018 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 ............................................... 197 Pension Liability Surtax .............................................................................................. 199 Local Option Food and Beverage Taxes...................................................................................201 Motor Fuel and Diesel Fuel Taxes (Ninth-Cent and Local Options)........................................203 Ninth-Cent Fuel Tax: Estimated Distributions ............................................................ 207 Local Option Fuel Tax: Estimated Distributions ......................................................... 209 Estimation of Realized and Unrealized Tax Revenues................................................217 Ninth-Cent Fuel Tax .................................................................................................... 219 1 to 6 Cents Local Option Fuel Tax............................................................................. 221 1 to 5 Cents Local Option Fuel Tax............................................................................. 225 Municipal Pari-Mutuel Tax ...................................................................................................... 227 Municipal Parking Facility Space Surcharges .......................................................................... 229

2018 Local Government Financial Information Handbook

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Office of Economic and Demographic Research

Municipal Resort Tax ............................................................................................................... 231 Public Service Tax .................................................................................................................... 233 Tourist Development Taxes ...................................................................................................... 237

History of Local Option Tourist Tax Levies ............................................................... 242 Taxable Sales Reported by Transient Rental Facilities ............................................... 247 2018 Local Option Tourist Tax Rates in Florida's Counties.......................................248 Estimation of Realized and Unrealized Tax Revenues................................................250 1 or 2 Percent Tax........................................................................................................ 253 Additional 1 Percent Tax ............................................................................................. 257 Professional Sports Franchise Facility Tax ................................................................. 261 High Tourism Impact Tax ........................................................................................... 263 Additional Professional Sports Franchise Facility Tax ............................................... 267 Tourist Impact Tax.................................................................................................................... 269

Appendix A: Adjusted 2017 Population Estimates for Florida's Counties and Municipalities Used in the FY 2018-19 State Revenue-Sharing Calculations ......................................................... 271

Appendix B: Comparison of 2016 and 2017 Adjusted Population Estimates Used for FY 2017-18 and FY 2018-19 State Revenue-Sharing Calculations ................................................. 281

Appendix C: 2018 Federal, State, and County Tax Rates on Motor Fuel and Diesel Fuel in Florida's Counties ........................................................................................................................ 293

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