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Comprehensive Plan Capital Improvements Element <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 />From each license, two deductions are made. The first is a deduction of $1.50 by the Department of <br />Highway Safety and Motor Vehicles with proceeds deposited into the State General Revenue Fund. <br />The second is a deduction of $1.00 with <br />proceeds deposited into the Florida Mobile <br />Horne Relocation Trust Fund. The remaining <br />balance is deposited into the License Tax <br />Collection Tiust Fund for distribution to units <br />of local government. A county government is <br />eligible to receive proceeds from this tax if <br />taxable mobile home units are located in its <br />unincorporated area. An authorized use of the <br />proceeds is not specified in the current law. <br />Table 6.1 shows that funds received through <br />the mobile home license tax represented 0.04% <br />of all revenue received by Indian River County <br />in FY 2006/07. Figure 6.15 shows that, over <br />the last six fiscal years, mobile home license <br />tax revenue received by Indian River County <br />decreased overall by 13.22%. <br />• Various Grants <br />Figure 6.15: Mobile Home License Tax Revenue <br />$160 <br />$140 <br />$120 <br />$100 <br />$80 <br />$60 <br />$40 <br />$20 <br />$ <br />2002 2003 2004 2005 2006 2007 <br />p Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Table 6.1 shows that funds received in the form of state grants represented 8.69% of funds received <br />by the county in FY 2006/07. State grant funds received by the county in FY 2006/07 originated from <br />the State of Florida Department of Community Affairs the Florida Housing Finance Corporation, the <br />State of Florida Department of Environmental Protection, the State of Florida Department of State <br />Division of Library Services, the State of Florida Department of Transportation, the State of Florida <br />Commission for the Transportation Disadvantaged, the State of Florida Department of Management <br />Services, the State of Florida Department of Revenue, the Department of Health and Rehabilitative <br />Services, Department of Law Enforcement, and the Department of Agriculture and Consumer <br />Services. <br />Community Development Department Indian River County <br />Supplement #13; Adopted November 18, 2008, Ordinance 2008-018 <br />17 <br />