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Comprehensive Plan <br />Occasionally, governments can receive <br />supplemental distributions by meeting <br />special eligibility criteria; however, in no <br />case can the total supplemental and <br />ordinary distribution exceed the maximum <br />per capita amount allowed by law. <br />Governments are allowed wide latitude in <br />using the half cent sales tax. For counties, <br />the law provides only that half cent sales <br />tax revenue be used for countywide tax <br />relief or countywide programs. <br />• County Revenue Sharing <br />The current structure of the county revenue <br />sharing program consists of two revenue <br />sources. These sources include 2.90% of <br />net cigarette tax collections and 2.25% of <br />sales and use tax collections. Proceeds are collected by the state and then distributed to eligible <br />counties based on an allocation formula. There are no use restrictions on the distributed revenue; <br />however, there are some statutory <br />limitations regarding these funds being <br />used as a pledge for indebtedness. <br />Capital Improvements Element <br />Figure 6.11: County Revenue Sharing <br />$3,500 <br />$3,000 <br />$2,500 <br />$2,000 <br />$1,500 <br />$1,000 <br />$500 <br />$- <br />1999 2000 2001 2002 2003 2004 <br />Revenue (in thousands) <br />Source: Indian River County Finance Department <br />To receive distribution proceeds through <br />the county revenue sharing program, <br />counties must meet the following criteria: <br />(1) That law enforcement officers and <br />firefighters are certified and meet <br />state requirements; <br />(2) That certification of taxable value <br />for a property tax levy is made in a <br />timely and correct manner to the <br />Department of Revenue; <br />(3) <br />That the county's most recent <br />financial reports have been sent to <br />the Department of Banking and Finance, and post audits of these statements and accounts <br />have been provided. <br />$1,700 <br />$1,650 <br />$1,600 <br />$1,550 <br />$1,500 <br />$1,450 <br />$1,400 <br />$1,350 <br />$1,300 <br />$1,250 <br />FIGURE 6.12: Constitutional Fuel Tax <br />Revenue <br />1999 2000 2001 2002 2003 2004 <br />Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Community Development Department <br />Supplement #6; Ordinance 2003-017 <br />Indian River County <br />14 <br />