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Comprehensive Plan Capital Improvements Element <br />six fiscal years, alcoholic beverage license tax revenue received by Indian River County fluctuated <br />slightly. <br />Distribution of Sales and Use Taxes to Counties <br />According to Florida Statutes, a guaranteed entitlement of $29,915,500 is equally distributed among <br />Florida's sixty-seven counties, providing each county's general revenue fund with $446,500. Table <br />6.1 shows that revenue received from the Distribution of Sales and Use Taxes represented 0.22% of <br />revenues received by Indian River County in FY 2010/11. Uses for this revenue are determined by <br />the Board of County Commissioners. <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 />county tax collectors and remitted to the <br />Department of Highway Safety and Motor <br />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 a <br />deduction of $1.00, with proceeds deposited <br />into the Florida Mobile Home Relocation <br />Trust Fund. The remaining balance is <br />deposited into the License Tax Collection <br />Trust Fund for distribution to units of local <br />government. A county government is eligible <br />to receive proceeds from this tax if taxable <br />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 />Figure 6.15: Mobile Home License Tax Revenue <br />$112 <br />$111 $110 <br />$110 <br />$109 $108 <br />$108 <br />$107 <br />$106 $ to5 $ tD5 $105 <br />$105 <br />$104 <br />$103 <br />$102 <br />2006 2007 2008 2009 2010 2011 <br />■ Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Table 6.1 shows that funds received through the mobile home license tax represented 0.05% of all <br />revenue received by Indian River County in FY 2010/11. Figure 6.15 shows that, over the last six <br />fiscal years, mobile home license tax revenue received by Indian River County increased through FY <br />2009/10 and then slightly decreased in FY 2010/11. <br />Community Development Department Indian River County <br />Adopted , 2012, Ordinance 2012- <br />17 <br />