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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. <br />The first is a deduction of $1.50 by the <br />Department of Highway Safety and Motor <br />Vehicles with proceeds deposited into the <br />State General Revenue Fund. The second is <br />a deduction of $1.00 with proceeds <br />deposited into the Florida Mobile Home <br />Relocation Trust Fund. The remaining <br />balance is deposited into the License Tax <br />Collection Trust Fund for distribution to <br />units of local government. A county <br />government is eligible to receive proceeds <br />from this tax if taxable mobile home units <br />are located in its unincorporated area. An <br />authorized use of the proceeds is not <br />specified in the current law. <br />Figure 6.15: Mobile Home License Tax Revenue <br />$160 $T3 <br />$140 <br />$120 $10 $105 $105 $105 $105 <br />$100 11 <br />$80 <br />$60 <br />$40 <br />$20 <br />$- <br />2004 2005 2006 2007 2008 2009 <br />■ Revenue (in thousands) <br />Table 6.1 shows that funds received through Source: Indian River County Finance Department <br />the mobile home license tax represented 0.05% of all revenue received by Indian River County in FY <br />2008/09. Figure 6.15 shows that, over the last five fiscal years, mobile home license tax revenue <br />received by Indian River County remained the same. <br />• Various Grants <br />Table 6.1 shows that funds received in the form of state grants represented 5.48% of funds received <br />by the county in FY 2008/09. State grant funds received by the county in FY 2008/09 originated from <br />the State of Florida Department of Community Affairs, the Florida Housing Finance Agency, 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 />Fish and Wildlife Conservation Commission, the State of Florida Department of Revenue, the <br />Department of Health, the Department of Law Enforcement, and the Department of Agriculture and <br />Consumer Services. <br />Community Development Department Indian River County <br />Adopted November 2, 2010, Ordinance 2010-024 <br />17 <br />