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Comprehensive Plan Capital Improvements Element 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 $61,000 from this tax in FY 2013/14, 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 0.21% of revenues received by Indian River County in FY 2013/14. Uses for this revenue are determined by the Board of County Commissioners. • 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 body length. The license taxes, ranging from $20 to $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 proceeds from this tax if taxable mobile home units are located in its unincorporated area. An authorized use of the proceeds is not specified in the current law. Table 6.1 shows that funds received through the mobile home license tax represented 0.05% of all revenue received by Indian River County in FY 2013/14. Figure 6.15 shows that, mobile home license tax revenue received by Indian River County fluctuated between FY 2008/09 and FY 2013/14. $1 13 $1 12 $1 11 $1 10 $109 $108 $107 $1 06 $105 $1 04 Rgure 6.15: Mobile Home License Tax Revenue by FY $112 $108 1 $1081 $107 ■ ■ ■ ■ ■ 1111 MI III 08/09 09/10 10/11 11/12 12/13 13/14 ■Revenue (in thousands) Source: Indian River County Finance Department Community Development Department Adopted De c . ► , 2015, Ordinance 2015- o t 17 Indian River County