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Occasionally.L governments can receive supplemental distributions by meeting special -eligibility criteria* howeverL in no case can the total amount of supplemental and ordinary distribution exceed the maximum per capita amount allowed by law. Governments are allowed wide latitude in using the half cent sales tax. For counties, the law provides only that it be used for countywide tax relief or countywide programs. In Fiscal year 1989-98 1991-92, the county received approximately $3.1 million in half -cent sales tax revenue. Local Option Sales Tax Levies The governing body of a county which is so authorized; may levy a discretionary surtax on most transactions under $5000. The extra tax is remitted to the department of revenue where the funds, less administrative costs, are placed in a separate trust fund for each county. Proceeds are then distributed monthly. The Local Government Infrastructure Surtax is a local option sales tax which may be imposed by counties for a period up to 15 years from date of levy, at a percentage of either .5% or 1% (Indian River County's tax, voted in April of 1989, is for 1%). This tax is used for one purpose only, to pay for capital projects as designated by referendum. It is estimated that the tax will initially generate $5.3 million yearly, with a 5$ to 6$ rate of growth each year. The tax is distributed based either on the specifics of an interlocal agreement or through a formula based on population, similar to the half cent sales tax. Indian River County uses the latter arrangement to determine its distribution. State Revenue Sharing State Revenue Sharing consists of taxes collected by counties for cigarettes, roads and intangible personal property. These revenues are deposited by the state into a special account titled "Revenue Sharing Trust Fund for Counties". Counties are eligible to share in these proceeds, provided they meet the following criteria. That law of f icers and f iref ighters are certi f led and meet state requirements, That certification of taxable value for property tax levy is made in a timely and correct manner to the Department of Revenue; - That the county's most recent financial reports have been sent to the Department of Banking and Finance, and post audits of these statements and accounts have been provided.