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Comprehensive Plan Capital Improvements Element received by Indian River County increased 64412.02%. 6 Alcoholic Beverage License Tax Alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales 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 $61,089$59,000 from this tax in FY 2n�2015/16, 9:840.02% 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 990.19% of revenues received by Indian River County in FY 2n�2015/16. 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 Community Development Department Adopted , Ordinance 2017 - Figure 6.15: Mobile Home License Tax Revenue by FY $114 $113 $113 $11z $112 $111 $110 $110 $110 $109 $108 $108 $107 $107 $106 $105 $104 10/11 11/12 12/13 13/14 14/15 15/16 ■ Revenue (in thousands) Source: Indian River County Finance Department Indian River County 16 P2 63