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Comprehensive Plan Capital Improvements Element <br />beverage license tax revenue received by Indian River County fluctuated, but overall slightly <br />increased. <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 0.21 % of <br />revenues received by Indian River County in FY 2009/10. Uses for this revenue are determined by <br />the Board of County Commissioners. <br />0 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 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 />Table 6.1 shows that funds received through Source: Indian River County Finance Department <br />the mobile home license tax represented <br />0.05% of all revenue received by Indian River County in FY 2009/10. Figure 6.15 shows that, over <br />the last two fiscal years, mobile home license tax revenue received by Indian River County have <br />increased, after remain the same in the prior three fiscal years. <br />Community Development Department <br />Adopted November _, 2011, Ordinance 2011-_ <br />Indian River County <br />17 <br />