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Comprehensive Plan Capital Improvements Element <br />• Alcoholic Beverage License Tax <br />Alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales <br />agencies of alcoholic beverages in Flonda. The tax is administered, collected, enforced, and <br />distributed to local governments by the Division of Alcoholic Beverages and Tobacco within the <br />Department of Business and Professional Regulation. <br />Twenty-four percent of the license taxes imposed on the sale of beer, wine and liquor collected within <br />a county is returned to the county Tax Collector. The remaining funds are used to operate the division <br />and contribute to the operation of the Office of the Secretary of Business Regulation. <br />Table 6.1 shows that the county received approximately $50,000 from this tax in FY 2003/04, 0.02% <br />of all revenue received by Indian River County. Figure 6.14 shows that, over the last six fiscal years, <br />alcoholic beverage license tax revenue <br />received by Indian River County <br />fluctuated, but overall remained about the <br />same. <br />• Pan- Mutuel Tax <br />Revenue generated through license fees <br />and taxes related to Pari-Mutuel betting is <br />deposited into the Pari-Mutuel wagering <br />trust fund. According to Florida Statutes, a <br />guaranteed entitlement of $29,915,500 is <br />deducted from the trust fund for equal <br />distributions among Florida's sixty-seven <br />counties, providing each county's general <br />revenue fund with $446,500. Table 6.1 <br />shows that revenue received from the Pari- <br />Mutuel tax represented 0.22% of revenues <br />received by Indian River County in FY <br />2003/04. Uses for this revenue are determined by the Board of County Commissioners. <br />$60 <br />$50 <br />$40 <br />$30 <br />$20 <br />$10 <br />Figure 6.14: Alcoholic Beverage License Tax <br />1999 2000 2001 2002 2003 2004 <br />Revenue (in thousands) <br />Source: Indian River County Finance Department <br />• Mobile Home License Tax <br />An annual license tax is levied on all mobile homes and park trailers, and on all travel trailers and <br />fifth -wheel trailers exceeding thirty-five feet in body length. The license taxes, ranging from $20 to <br />$80 depending on body length, are collected in lieu of ad valorem taxes. The taxes are collected by <br />the county tax collectors and remitted to the Department of Highway Safety and Motor Vehicles. <br />Community Development Department Indian River County <br />Supplement #_; Ordinance 2005- <br />16 <br />