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Comprehensive Plan Capital Improvements Element agencies of alcoholic beverages in Florida. The tax is administered, collected, enforced, and distributed to local governments by the Division of Alcoholic Beverages and Tobacco within the Department of Business and Professional Regulation. Twenty-four percent of the license taxes imposed on the sale of beer, wine and liquor collected within a county is returned to the county Tax Collector. The remaining funds are used to operate the division and contribute to the operation of the Office of the Secretary of Business Regulation. Table 6.1 shows that the county received approximately $67,000 from this tax in FY 2011/12, 0.03% of all revenue received by Indian River County. Figure 6.14 shows that, over the last six fiscal years, alcoholic beverage license tax revenue received by Indian River County fluctuated slightly. • Distribution of Sales and Use Taxes to Counties According to Florida Statutes, a guaranteed entitlement of $29,915,500 is equally distributed among Florida's sixty-seven counties, providing each county's general revenue fund with $446,500. Table 6.1 shows that revenue received from the Distribution of Sales and Use Taxes represented 0.23% of revenues received by Indian River County in FY 2011/12. Uses for this revenue are determined by the Board of County Commissioners. 0 Mobile Home License Tax An annual license tax is levied on all mobile homes and park trailers, and on all travel trailers and fifth -wheel trailers exceeding thirty-five feet in $80 depending on body length, are collected in lieu of ad valorem taxes. The taxes are collected by county tax collectors and remitted to the Department of Highway Safety and Motor Vehicles. From each license, two deductions are made. The first is a deduction of $1.50 by the Department of Highway Safety and Motor Vehicles, with proceeds deposited into the State General Revenue Fund. The second is a deduction of $1.00, with proceeds deposited into the Florida Mobile Home Relocation Trust Fund. The remaining balance is deposited into the License Tax Collection Trust Fund for distribution to units of local government. A county government is eligible to receive Community Development Department Adopted , 2013, Ordinance 2013 - body length. The license taxes, ranging from $20 to Figure 6.15: Mobile Home License Tax Revenue $114 $112 $112 $111 $110 $110 $108 $108 $106 $1D5 $105 $104 $102 $100 2007 2008 2009 2010 2011 2012 ■Revenue (in thousands) Source: Indian River County Finance Department Indian River County 16