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Comprehensive Plan Capital Improvements Element <br />by any portion of the tax proceeds. After complying with the necessary debt service obligations, the <br />state distributes a county's surplus funds to its governing body. <br />Table 6.1 shows that revenue received from <br />the constitutional fuel tax levy represented <br />0.78% of total revenue received by Indian <br />River County in FY 2013/14. Figure 6.12 <br />shows that, over the last six fiscal years, <br />constitutional fuel tax revenue received by <br />Indian River County increased by 3.37%. <br />• County Fuel Tax <br />The county fuel tax is levied on motor fuel at <br />the rate of one cent per net gallon. The <br />legislative intent of this tax is to reduce a <br />county's reliance on ad valorem taxes. Funds <br />received from this tax can be used by a county <br />for transportation -related expenses, including <br />the reduction of bond indebtedness incurred <br />for transportation purposes. <br />$710 <br />$705 <br />$700 <br />$695 <br />$690 <br />$685 <br />$680 <br />Figure 6.13: County Fuel Tax by FY <br />$706 <br />$695 <br />$699 <br />$696 <br />$698 <br />$690 <br />1 <br />1 <br />08/09 09/10 10/11 11/12 12/13 13/14 <br />• Revenue (in thousands) <br />Source: Indian River County Finance Department <br />Table 6.1 shows that funds received through the county fuel tax levy represented 0.34% of all revenue <br />collected by Indian River County in FY <br />2013/14. Figure 6.13 shows that, over the last <br />six fiscal years, county fuel tax revenue <br />received by Indian River County increased <br />2.32%. <br />• Alcoholic Beverage License <br />Tax <br />Alcoholic beverage license taxes are levied on <br />manufacturers, distributors, vendors, and sales <br />agencies of alcoholic beverages in Florida. The <br />tax is administered, collected, enforced, and <br />distributed to local governments by the Division <br />of Alcoholic Beverages and Tobacco within the <br />Department of Business and Professional <br />Regulation. <br />$80 <br />$70 <br />$60 <br />$50 <br />$40 <br />$30 <br />$20 <br />$10 <br />$- <br />Fgure 6.14: Alcoholic Beverage License Tax <br />by FY <br />rm Km_cm <br />rj� <br />1 <br />II U MI MI MI MI <br />11111111111111111111 <br />1 • i <br />■ . ■ ■ ■ <br />$50 <br />08/09 09/10 10/11 11/12 12/13 13/14 <br />■ Revenue (in thousands) <br />Community Development Department <br />Adopted 13e c • f , 2015, Ordinance 2015- 011 <br />Source: Indian River County Finance Department <br />Indian River County <br />16 <br />