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Additional Optional Local Revenue Sources Besides those local revenue sources identified above, there are other optional local revenue sources available to the County. Use of additional revenue sources may be necessary, depending on priorities mandated by the Board of County Commissioners and the availability of existing revenue sources. One option available to the county is to increase and/or implement additional user fees, this could involve implementing a countywide public user fee ordinance. Another option is to increase the county's existing road impact fees and/or implement additional impact fees to fund capital expenses associated with public services such as public safety and parks. The second main category of revenue sources is state sources. In fiscal year 1989-98 1991-92, the county received approximately $1479 14.1 million in state revenues. Revenue classified as state sources may be generated locally but collected by the state and returned to the county. For example, state sources may be local option taxes or fees adopted by the county but collected and returned by the state, or these sources may originate from state general revenues and be shared by the state according to state revenue allocation formulas. State revenue sources include the local government half -cent sales tax, local option sales tax levies, state revenue sharing, local option gas tax levies, constitutional gas tax, county gas tax, ninth -cent gas tax, optional tourist tax, alcoholic beverage license tax, pari -mutual tax and mobile home license tax. These sources are described in further detail below. Local Government Half -Cent Sales Tax The Local Government Half Cent Sales Tax Program allocates 9.888% of total sales tax proceeds remitted by sales tax dealers in a county to a special account administered by the Department of Revenue; this account is the Local Government Half Cent Sales Tax clearing trust fund. These funds are then earmarked for distribution to the governing body of the county and each municipality within the county. Distribution of these monies within the county is determined by a formula that uses a weighing factor based on the population of the incorporated and unincorporated areas and multiplies this factor by 9.888% of the sales tax proceeds received for the county.