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Comprehensive Plan Capital Improvements Element Occasionally, governments can receive supplemental distributions by meeting special eligibility criteria; however, in no case can the total supplemental and ordinary distribution exceed the maximum per capita amount allowed by law. Governments are allowed wide latitude in using the half cent sales tax. For counties, the law provides only that half cent sales tax revenue be used for countywide tax relief or countywide programs. • County Revenue Sharing The current structure of the county revenue sharing program consists of two revenue sources. Those sources include 2.90% of net cigarette tax collections and 2.044% of sales and use tax collections. Proceeds are collected by the state and then distributed to eligible counties based on an allocation formula. There are no use restrictions on the distributed revenue; however, there are some statutory limitations regarding those funds being used as a pledge for indebtedness. To receive distribution proceeds through the county revenue sharing program, counties must meet the following criteria: (1) Law enforcement officers and firefighters are certified and meet state requirements; (2) Figure 6.10: Half Cent Sales Tax Revenue $10,000 —_ — $9,000 $8'"' $8,123 $8,000 $ 7,588 $ 7,000 $ 6,929 $ 7,075 $7,000 $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $- 2006 2007 2008 2009 2010 2011 ■ Revenue (in thousands) Source: Indian River County Finance Department Figure 6.11: County Revenue Sharing $3,500 ----- ---- $3,118 $3,084 $3,000 $2,850 $2,558 $2,576 $2,660 $2,500 $2,000 $1,500 $1,000 $500 $- 2006 2007 2008 2009 2010 2011 ■ Revenue (in thousands) Certification of taxable value for a property tax levy is made in a Source: Indian River County Finance Department timely and correct manner to the Department of Revenue; Community Development Department Adopted , 2012, Ordinance 2012-. Indian River County 14