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DEBT SERVICE FUNDS <br />Spring Training Facility Bonds- To account for the accumulation of State assistance and tourist tax <br />monies pledged to pay the principal, interest, and fiscal charges on <br />the Spring Training Facility Bonds. <br />Land Acquisition Bonds- To account for the accumulation of ad valorem taxes to pay the <br />principal, interest, and fiscal charges related to the Land <br />Acquisition Bonds. <br />MAJOR CAPITAL PROJECTS FUND <br />Optional Sales Tax- To account for revenues generated by the local option one cent <br />sales tax. Monies are used for various capital projects. <br />105 <br />