2015 Local Government Financial Information Handbook

1 2015 . Local Government Financial Information Handbook December 2015 . The Florida Legislature's Office of Economic and Demographic Research 2015 Local Government Financial Information Handbook December 2015 . 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.

2 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.

3 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 2015 -16 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.

4 The discussion of Local Government revenue sources in this report is organized as follows: Part One: Revenue Source Authorized by the Constitution Part Two: Revenue Sources Based on Home Rule Authority Part Three: Revenue Sources Authorized by the Legislature Adjusted 2014 county and municipal population estimates used for the 2015 -16 fiscal year revenue-sharing calculations are provided in Appendix A. A comparison of the 2013 and 2014 adjusted population estimates used in the state revenue-sharing calculations for fiscal years 2014-15 and 2015 -16 is provided in Appendix B. Finally, a listing of the 2016 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 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 These files are updated annually as the most recent data become available.

5 Section , , 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 These files serve as another source of Local Government fiscal data. 1. 2. 3. 2015 Local Government Financial Information Handbook i Office of Economic and Demographic Research 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 .. 11. Regulatory Fees .. 13. Special Assessments .. 15. Part Three: Revenue Sources Authorized by the 17. State-Imposed Fees or Taxes Shared with Local Governments or School Districts Alcoholic Beverage License Tax.

6 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 Percent of Net Cigarette Tax Collections and Percent of Sales and Use Tax Collections .. 33. Estimated Distributions .. 37. Distribution of Sales and Use Taxes to 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. Miami-Dade County Lake Belt Water Treatment Plant 75. Mobile Home License Tax .. 77. Municipal Revenue Sharing Program - Derives Funding from Transfers of Percent of Sales and Use Tax Collections and Net Collections from the Municipal Fuel Tax.

7 79. Estimated Distributions .. 84. Oil, Gas, and Sulfur Production 91. ii 2015 Local Government Financial Information Handbook 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 .. 101. Support for School Capital Outlay Purposes .. 105. Vessel Registration Fee .. 107. Other Local Revenue Sources Communications Services Tax .. 111. Estimated Distributions .. 115. Convention Development Taxes .. 125. Consolidated County Convention Development Tax .. 127. Charter County Convention Development Tax .. 129. Special District, Special, and Subcounty Convention Development Taxes .. 131. Discretionary Surtax on Documents .. 133. Green Utility Fee .. 137. Gross Receipts Tax on Commercial Hazardous Waste Facilities .. 139. Highway Safety Fees Red Light Cameras .. 141. Insurance Premium Tax .. 143. Local Business Tax.

8 147. Panama City and Panama City Beach's Local Business Taxes on the Gross Sales of Retail and Wholesale Merchants .. 150. Local Discretionary Sales Surtaxes .. 151. History of Local Discretionary Sales Surtax Levies .. 154. 2016 Local Discretionary Sales Surtax Rates in Florida's Counties .. 158. Estimated Distributions .. 160. Estimation of Realized and Unrealized Tax Revenues .. 173. Charter County and Regional Transportation System Surtax .. 175. Local Government Infrastructure Surtax .. 179. Small County Surtax .. 183. Indigent Care and Trauma Center Surtax .. 185. County Public Hospital Surtax .. 189. School Capital Outlay Surtax .. 191. Voter-Approved Indigent Care 193. Emergency Fire Rescue Services and Facilities Surtax .. 195. Local Option Food and Beverage 199. Motor Fuel and Diesel Fuel Taxes (Ninth-Cent and Local Options) .. 201. Ninth-Cent Fuel Tax: Estimated Distributions .. 205. Local Option Fuel Tax: Estimated Distributions .. 207. Estimation of Realized and Unrealized Tax Revenues.

9 215. Ninth-Cent Fuel Tax .. 217. 1 to 6 Cents Local Option Fuel 219. 1 to 5 Cents Local Option Fuel 223. Municipal Pari-Mutuel Tax .. 225. Municipal Parking Facility Space Surcharges .. 227. Municipal Resort Tax .. 229. 2015 Local Government Financial Information Handbook iii Office of Economic and Demographic Research Public Service Tax .. 231. Tourist Development Taxes .. 235. History of Local Option Tourist Tax Levies .. 239. Taxable Sales Reported by Transient Rental Facilities .. 244. 2016 Local Option Tourist Tax Rates in Florida's Counties .. 245. Estimation of Realized and Unrealized Tax Revenues .. 247. 1 or 2 Percent Tax .. 249. Additional 1 Percent Tax .. 251. Professional Sports Franchise Facility Tax .. 253. High Tourism Impact Tax .. 255. Additional Professional Sports Franchise Facility Tax .. 257. Tourist Impact 259. Appendix A: Adjusted 2014 Population Estimates for Florida's Counties and Municipalities Used in the FY 2015 -16 State Revenue-Sharing Calculations.

10 261. Appendix B: Comparison of 2013 and 2014 Adjusted Population Estimates Used for FY 2014-15 and FY 2015 -16 State Revenue-Sharing Calculations .. 271. Appendix C: 2016 Federal, State, and County Tax Rates on Motor Fuel and Diesel Fuel in Florida's Counties .. 283. iv 2015 Local Government Financial Information Handbook Office of Economic and Demographic Research Part One: Revenue Source Authorized in the State Constitution The ability of Local governments to raise revenue for their operations is limited by the state constitution. No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible personal property. All other forms of taxation shall be preempted to the state except as provided by general Counties, school districts, and municipalities shall, and special districts may, be authorized by law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their respective purposes, except ad valorem taxes on intangible personal property and taxes prohibited by this These constitutional provisions expressly authorize counties, municipalities, and school districts to levy ad valorem taxes.