2015 Local Government Financial Information Handbook
2015Local Government FinancialInformation HandbookDecember 2015The Florida Legislature’sOffice of Economic and Demographic Research
2015 Local Government Financial Information HandbookDecember 2015Prepared by the Florida Legislature’sOffice of Economic and Demographic Research (EDR)with assistance provided by theFlorida Department of Revenue’s Office of Tax Research.
AcknowledgmentsThe Florida Legislature’s Office of Economic and Demographic Research (EDR) is responsible for thepublication and distribution of this annual report. This report includes county and municipal revenueestimates calculated by the Florida Department of Revenue’s Office of Tax Research. Questions pertaining tothe estimated distributions of select state-shared revenues and local option taxes to individual county andmunicipal 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 followingaddress.Melissa Hallaian, EconomistOffice of Economic and Demographic Research111 West Madison Street, Suite 574Tallahassee, FL 32399-6588Phone: (850) 487-1402General inquiries or suggested improvements that will make future editions of this publication moreinformative and useful as a resource document are always welcome. Please direct any such comments orquestions to the EDR at the following address.Steven O’Cain, Senior Legislative AnalystOffice of Economic and Demographic Research111 West Madison Street, Suite 574Tallahassee, FL 32399-6588Phone: (850) 487-1402
Office of Economic and Demographic ResearchIntroductionThe Local Government Financial Information Handbook is a reference for many of the revenue sourcesavailable to local governments and contains items useful for local government budgeting purposes, includingdescriptions of revenue sources, estimated revenue distributions, and adjusted population estimates used forrevenue-sharing calculations. This publication serves as a guide to understanding constitutional and statutoryprovisions pertaining to these revenue sources; however, questions of legal interpretation should be directedto appropriate legal counsel.The Florida Legislature’s Office of Economic and Demographic Research (EDR) prepared this publicationwith the assistance of the Florida Department of Revenue’s Office of Tax Research. The EDR staff updatedthe descriptions of local revenue sources, summarized relevant changes to general law provisions affectingthose sources, and prepared a number of accompanying summary tables. The Office of Tax Research preparedthe estimated distributions of numerous state-shared revenues and local option taxes to counties andmunicipalities for the 2015-16 fiscal year. The reader should note that the estimated distributions presented inthis report do not necessarily represent the actual disbursements that each local government will ultimatelyreceive 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 ConstitutionRevenue Sources Based on Home Rule AuthorityRevenue Sources Authorized by the LegislatureAdjusted 2014 county and municipal population estimates used for the 2015-16 fiscal year revenue-sharingcalculations are provided in Appendix A. A comparison of the 2013 and 2014 adjusted population estimatesused in the state revenue-sharing calculations for fiscal years 2014-15 and 2015-16 is provided in AppendixB. Finally, a listing of the 2016 federal, state, and county tax rates on motor fuel and diesel fuel by county isprovided in Appendix C.Additional information and data of potential interest to state and local officials can be found on the EDR’swebsite.1 The EDR utilizes the Local Government–Data A to Z section of the website to supplement thisreport by posting files summarizing historical collections or distributions for individual revenue sources.2These 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 forthe previous fiscal year no later than nine months after the end of the fiscal year and submit the report to theFlorida Department of Financial Services. Using these data, the EDR continues to update expenditure andrevenue profiles of individual county and municipal governments and post these files to the LocalGovernment–Expenditures and Revenues Reported by Florida’s Local Governments section of the website.3These files serve as another source of local government fiscal data.1. http://edr.state.fl.us/Content/index.cfm2. ta/data-a-to-z/index.cfm3. ta/revenues-expenditures/index.cfm2015 Local Government Financial Information Handbooki
Office of Economic and Demographic ResearchTable of ContentsPage No.Part One: Revenue Source Authorized in the Constitution . 1Ad Valorem Tax . 3Part Two: Revenue Sources Based on Home Rule Authority . 9Proprietary Fees. . 11Regulatory Fees . . 13Special Assessments . 15Part Three: Revenue Sources Authorized by the Legislature. 17State-Imposed Fees or Taxes Shared with Local Governments or School DistrictsAlcoholic Beverage License Tax . 19Cardroom Revenues . 21Constitutional Fuel Tax . 23Estimated Distributions . 26County Fuel Tax . 29Estimated Distributions . 31County Revenue Sharing Program - Derives Funding from Transfers of 2.9 Percentof Net Cigarette Tax Collections and 2.0810 Percent of Sales and Use TaxCollections . 33Estimated Distributions . 37Distribution of Sales and Use Taxes to Counties. 39Emergency Management Assistance . 41Enhanced 911 Fee . 43Fuel Tax Refunds and Credits . 47Indian Gaming Revenues . 49Insurance License Tax . 51Intergovernmental Radio Communication Program . 53Local Government Half-Cent Sales Tax Program - Derives Funding from SeparateTransfers of Net Sales Tax Proceeds . 55Estimated Distributions . 62Miami-Dade County Lake Belt Mitigation Fee . 73Miami-Dade County Lake Belt Water Treatment Plant Fee. 75Mobile Home License Tax . 77Municipal Revenue Sharing Program - Derives Funding from Transfers of 1.3653Percent of Sales and Use Tax Collections and Net Collections from theMunicipal Fuel Tax . 79Estimated Distributions . 84Oil, Gas, and Sulfur Production Tax. 91ii2015 Local Government Financial Information Handbook
Office of Economic and Demographic ResearchPayments from State Forest Timber Sales to Eligible Fiscally ConstrainedCounty Governments . 93Phosphate Rock Severance Tax . 97State Housing Initiatives Partnership Program . 101Support for School Capital Outlay Purposes . 105Vessel Registration Fee . 107Other Local Revenue SourcesCommunications Services Tax . 111Estimated Distributions . 115Convention Development Taxes . 125Consolidated County Convention Development Tax . 127Charter County Convention Development Tax . 129Special District, Special, and Subcounty Convention Development Taxes . 131Discretionary Surtax on Documents . 133Green Utility Fee . 137Gross Receipts Tax on Commercial Hazardous Waste Facilities . 139Highway Safety Fees – Red Light Cameras . 141Insurance Premium Tax . 143Local Business Tax . 147Panama City and Panama City Beach’s Local Business Taxes on theGross Sales of Retail and Wholesale Merchants . 150Local Discretionary Sales Surtaxes . 151History of Local Discretionary Sales Surtax Levies . 1542016 Local Discretionary Sales Surtax Rates in Florida’s Counties . 158Estimated Distributions . 160Estimation of Realized and Unrealized Tax Revenues . 173Charter County and Regional Transportation System Surtax . 175Local Government Infrastructure Surtax . 179Small County Surtax . 183Indigent Care and Trauma Center Surtax . 185County Public Hospital Surtax . 189School Capital Outlay Surtax . 191Voter-Approved Indigent Care Surtax. 193Emergency Fire Rescue Services and Facilities Surtax . 195Local Option Food and Beverage Taxes. 199Motor Fuel and Diesel Fuel Taxes (Ninth-Cent and Local Options) . 201Ninth-Cent Fuel Tax: Estimated Distributions . 205Local Option Fuel Tax: Estimated Distributions . 207Estimation of Realized and Unrealized Tax Revenues . 215Ninth-Cent Fuel Tax . 2171 to 6 Cents Local Option Fuel Tax. 2191 to 5 Cents Local Option Fuel Tax. 223Municipal Pari-Mutuel Tax . 225Municipal Parking Facility Space Surcharges . 227Municipal Resort Tax . 2292015 Local Government Financial Information Handbookiii
Office of Economic and Demographic ResearchPublic Service Tax . 231Tourist Development Taxes . 235History of Local Option Tourist Tax Levies . 239Taxable Sales Reported by Transient Rental Facilities . 2442016 Local Option Tourist Tax Rates in Florida’s Counties . 245Estimation of Realized and Unrealized Tax Revenues . 2471 or 2 Percent Tax . 249Additional 1 Percent Tax . 251Professional Sports Franchise Facility Tax . 253High Tourism Impact Tax . 255Additional Professional Sports Franchise Facility Tax . 257Tourist Impact Tax. 259Appendix A: Adjusted 2014 Population Estimates for Florida’s Counties and MunicipalitiesUsed in the FY 2015-16 State Revenue-Sharing Calculations . 261Appendix B: Comparison of 2013 and 2014 Adjusted Population Estimates Used forFY 2014-15 and FY 2015-16 State Revenue-Sharing Calculations . 271Appendix C: 2016 Federal, State, and County Tax Rates on Motor Fuel and Diesel Fuelin Florida’s Counties . 283iv2015 Local Government Financial Information Handbook
Office of Economic and Demographic ResearchPart One:Revenue Source Authorized in the State ConstitutionThe 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 realestate or tangible personal property. All other forms of taxation shall be preempted to the state exceptas provided by general law.1Counties, school districts, and municipalities shall, and special districts may, be authorized by law tolevy ad valorem taxes and may be authorized by general law to levy other taxes, for their respectivepurposes, except ad valorem taxes on intangible personal property and taxes prohibited by thisconstitution.2These constitutional provisions expressly authorize counties, municipalities, and school districts to levy advalorem taxes. A discussion of the ad valorem tax is the subject of Part One of this report. Theseconstitutional provisions also preserve legislative discretion for the levy of all other taxes by requiring generallaw authorization.However, not all local government revenue sources are taxes requiring general law authorization. When acounty or municipal revenue source is imposed by ordinance, the judicial question is whether the chargemeets the legal sufficiency test for a valid assessment or fee. As long as the charge is not deemed a tax, theimposition of the assessment or fee by ordinance is within the constitutional and statutory home rule powersof county and municipal governments. These home rule revenue sources are addressed in Part Two of thisreport.If the charge fails the legal sufficiency test for a valid assessment or fee, it is deemed a revenue sourcerequiring general law authorization. Part Three of this report addresses local government revenue sourcesauthorized by general law.1. Article VII, s. 1(a), Fla. Const.2. Article VII, s. 9(a), Fla. Const.2015 Local Government Financial Information Handbook1
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Office of Economic and Demographic ResearchAd Valorem TaxArticle VII, Section 9, Florida ConstitutionChapters 192-197 and 200, Florida StatutesSummary:The ability of local governments to raise revenue for governmental operations is limited by the stateconstitution.Counties, school districts, and municipalities shall, and special districts may, be authorized by law tolevy ad valorem taxes and may be authorized by general law to levy other taxes, for their respectivepurposes, except ad valorem taxes on intangible personal property and taxes prohibited by thisconstitution.1Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for periods notlonger than two years when authorized by vote of the electors who are the owners of freeholdstherein not wholly exempt from taxation, shall not be levied in excess of the following millages uponthe assessed value of real estate and tangible personal property: for all county purposes, ten mills; forall municipal purposes, ten mills; for all school purposes, ten mills; for water management purposesfor the northwest portion of the state lying west of the line between ranges two and three east, 0.05mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for allother special districts a millage authorized by law approved by vote of the electors who are owners offreeholds therein not wholly exempt from taxation. A county furnishing municipal services may, tothe extent authorized by law, levy additional taxes within the limits fixed for municipal purposes.2With the exception of the ad valorem tax and constitutionally and statutorily authorized home-rule revenuesources (i.e., fees and assessments), local governments are dependent on the Legislature for the authority tolevy other forms of taxation. Therefore, the relative importance of the ad valorem tax as a local governmentrevenue source is increased.To summarize, local governments may levy ad valorem taxes subject to the following limitations.1.2.3.4.5.Ten mills for county purposes.Ten mills for municipal purposes.Ten mills for school purposes.A millage fixed by law for a county furnishing municipal services.A millage authorized by law and approved by voters for special districts.As mentioned, the state constitution provides two exceptions to the ten-mill cap. The exceptions include avoted debt service millage and a voted millage not to exceed a period of two years. Additionally, no propertymay be subject to more than twenty mills of ad valorem tax for municipal and county purposes withoutelector approval, regardless of the property’s location, under the state constitution. Duval County-City ofJacksonville is a consolidated government; therefore, it has a twenty-mill cap since it operates as both acounty and municipal government.1. Article VII, s. 9(a), Fla. Const.2. Article VII, s. 9(b), Fla. Const.2015 Local Government Financial Information Handbook3
Office of Economic and Demographic ResearchCounty Millages:County government millages are composed of four categories of millage rates.31. County general millage is the nonvoted millage rate set by the county’s governing body.2. County debt service millage is the rate necessary to raise taxes for debt service as authorized by avote of the electors pursuant to Article VII, s. 12, Fla. Const.3. County voted millage is the rate set by the county’s governing body as authorized by a vote of theelectors pursuant to Article VII, s. 9(b), Fla. Const.4. County dependent special district millage is set by the county’s governing body pursuant to s.200.001(5), F.S., and added to the county’s millage to which the district is dependent. A dependentspecial district is defined as a special district that meets at least one of four criteria specified in law.4County Furnishing Municipal Services:General law implements the constitutional provision authorizing a county furnishing municipal services tolevy additional taxes within the limits fixed for municipal purposes via the establishment of municipal servicetaxing or benefit units.5 The distinction between a municipal service taxing unit (MSTU) and a municipalservice benefit unit (MSBU) is that a MSTU is the correct terminology when the mechanism used to fund thecounty services is derived through taxes rather than service charges or special assessments (i.e., MSBU). TheMSTU may encompass the entire unincorporated area, a portion of the unincorporated area, or all or part ofthe boundaries of a municipality. However, the inclusion of municipal boundaries within the MSTU is subjectto the consent by ordinance of the governing body of the affected municipality given either annually or for aterm of years.The creation of a MSTU allows the county’s governing body to place the burden of ad valorem taxes uponproperty in a geographic area that is less than countywide in order to fund municipal-type services. TheMSTU is used in a county budget to separate those ad valorem taxes levied within the taxing unit itself toensure that the funds derived from the tax levy are used within the boundaries of the taxing unit for thecontemplated services. If ad valorem taxes are levied to provide these municipal services, counties may levyup to ten mills.6Municipal Millages:Municipal government millages are composed of four categories of millage rates.71. Municipal general millage is the nonvoted millage rate set by the municipality’s governing body.2. Municipal debt service millage is the rate necessary to raise taxes for debt service as authorized by avote of the electors pursuant to Article VII, s. 12, Fla. Const.3. Municipal voted millage is the rate set by the municipality’s governing body as authorized by a voteof the electors pursuant to Article VII, s. 9(b), Fla. Const.4. Municipal dependent special district millage is set by the municipality’s governing body pursuant tos. 200.001(5), F.S., and added to the municipality’s millage to which the district is dependent andincluded as municipal millage for the purpose of the ten-mill cap.3.4.5.6.7.4Section 200.001(1), F.S.Section 189.012(2), F.S.Section 125.01(1)(q), F.S.Section 200.071(3), F.S.Section 200.001(2), F.S.2015 Local Government Financial Information Handbook
Office of Economic and Demographic ResearchSchool District Millages:As previously stated, the state constitution restricts the levy of nonvoted ad valorem tax levies for schoolpurposes to ten mills.8 The voted levies, which are constitutionally available to counties and municipalities aswell as school districts, do not count toward the ten-mill cap. School district millage rates are composed offive categories.91. Nonvoted required school operating millage necessary to meet Required Local Effort (RLE) isdetermined by the Commissioner of Education and set by the school board. For operating purposes, itis imposed pursuant to s. 1011.60(6), F.S., and reflects the minimum financial effort required forsupport of the Florida Education Finance Program (FEFP) as prescribed in the current year’s GeneralAppropriations Act.2. Nonvoted discretionary school operating millage is the rate set by the school board for operatingpurposes other than the required local effort millage rate imposed pursuant to s. 1011.60(6), F.S., andthe nonvoted capital improvement millage rate imposed pursuant to s. 1011.71(2), F.S. TheLegislature annually prescribes in the appropriations act the maximum amount of millage a districtmay levy.103. Nonvoted district school capital improvement millage is the rate set by the school board for capitalimprovements as authorized in s. 1011.71(2), F.S. General law limits the maximum rate at 1.5 mills.11However, a district school board is authorized to levy an additional millage of up to 0.25 mills forfixed capital outlay under certain circumstances.124. Voted district school operating millage is the rate set by the school board for current operatingpurposes as authorized by a vote of the electors pursuant to Section 9(b), Art. VII, State Constitution.5. Voted district school debt service millage is the rate set by the school board as authorized by a voteof the electors pursuant to Section 12, Art. VII, State Constitution.The Florida Department of Education’s 2015-16 Funding for Florida School Districts, provides an overviewof school district funding and discussion of school district millages.13Independent Special District Millages:Independent special district millages are the rates set by the district’s governing body, and the followingissues must be addressed.141. Whether the millage authorized by a special act is approved by the electors pursuant to Article VII, s.9(b), Fla. Const.; authorized pursuant to Article XII, s. 15, Fla. Const.; or otherwise authorized.2. Whether the tax is to be levied countywide, less than countywide, or on a multicounty basis.8. Counties, municipalities, and school districts may levy taxes in excess of the ten-mill limit to pay bonds or for periods no longerthan two years when authorized by a vote of the electorate, pursuant to Article VII, s. 9(b), Fla. Const. In addition, statutorilyauthorized voted millage lasting no more than four years may be levied under the ten-mill limitation, pursuant to s. 1011.71(9), F.S.9. Section 200.001(3), F.S.10. Section 1011.71(1), F.S.11. Section 1011.71(2), F.S.12. Section 1011.71(3), F.S.13. Fefpdist.pdf14. Section 200.001(4), F.S.2015 Local Government Financial Information Handbook5
Office of Economic and Demographic ResearchAdjustments to the Tax Base:The ad valorem taxable base is the fair market value of locally assessed real estate, tangible personal property,and state assessed railroad property, less certain exclusions, differentials, exemptions, credits and deferrals.15Intangible personal property is excluded because it is separately assessed and taxed by the state. Exclusionsare specific types of property constitutionally or statutorily removed from ad valorem taxation. Differentialsare reductions in assessments that result from a valuation standard other than fair market value. Exemptionsare deductions from the assessed value that are typically specified as a dollar amount (e.g., homesteadexemption of 25,000). Credits are deductions from the tax liability of a particular taxpayer and may take theform of allowances, discounts, and rebates. Deferrals allow for changes in the timing of payments but do notreduce the taxpayer’s overall tax liability.General Law Amendments:The following list highlights the legislation passed during the 2015 Regular and Special Legislative Sessionsthat amended provisions related to the ad valorem tax and its administration. These chapter laws are availablevia the Department of State’s Division of Elections website.16Chapter Law c RecordsMilitary Housing Ad Valorem ExemptionsProperty AppraisersValue Adjustment Board ProceedingsTaxationEligibility Requirements:Florida’s constitution authorizes counties, municipalities, and school districts to levy ad valorem taxes. At itsdiscretion,
Office of Economic and Demographic Research 2015 Local Government Financial Information Handbook i 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
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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.
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