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Comprehensive Plan Capital Improvements Element <br />multiplies that factor by 8.9744% of the sales tax proceeds received by the county. In FY 2017/18, <br />Indian River County received $9,908,000 through the half -cent sales tax. As shown in Table 6. 1, that <br />amount represented 3.63% of all funds collected by Indian River County during the 2017/2018 fiscal <br />year. <br />Figure 6.10 displays the funds made available to Indian River County through the half -cent local <br />government sales tax over the last six fiscal years. Overall, Indian River County's half -cent sales tax <br />revenue increased between Fiscal Year 2012/13 and Fiscal Year 2017/18. <br />Oc 11 t <br />casiona y, governmen s can receive <br />supplemental distributions by meeting special <br />eligibility criteria; however, in no case can the <br />total supplemental and ordinary distribution <br />exceed the maximum per capita amount <br />allowed by law. Governments are allowed <br />wide latitude in using the half cent sales tax. <br />For counties, the law provides only that half <br />cent sales tax revenue be used for countywide <br />tax relief or countywide programs. <br />• County Revenue Sharing <br />The current structure of the county revenue <br />sharing program consists of two revenue <br />sources. Those sources include 2.90% of net <br />cigarette tax collections and 2.0810% of sales <br />and use tax collections. Proceeds are collected <br />by the state and then distributed to eligible <br />counties based on an allocation formula. There <br />are no use restrictions on the distributed <br />revenue; however, there are some statutory <br />limitations regarding those funds being used as <br />a pledge for indebtedness. <br />To receive distribution proceeds through the <br />county revenue sharing program, counties must <br />meet the following criteria: <br />(1) Law enforcement officers and <br />firefighters are certified and meet state <br />requirements; <br />Community Development Department <br />Adopted December 3, 2019, Ordinance 2019-020 <br />Figure 6.11: County Revenue Sharing <br />FY <br />$4,000 by$3,797 $3,797 <br />$3,601 <br />$3,500 $3,333 <br />$3,000 $2,894 $3,082 <br />$2,500 <br />$2,000 <br />$1,500 <br />$1,000 <br />$500 <br />12/13 13/14 14/15 15/16 16/17 17/18 <br />■ Revenue (in thousands) <br />Source: Indian River County Finance Deparment <br />FIGURE 6.12: Constitutional Fuel Tax Revenue by <br />FY <br />$1,900 <br />$1,850 <br />$1,800 <br />$1,750 <br />$1,700 <br />$1,650 <br />$1,600 <br />$1,550 <br />$1,500 <br />$1,450 <br />$1,400I 1P is <br />12/13 13114 14/15 15/16 16/17 17/18 <br />■ Revenue (in thousands) <br />Source: Indian RiverCounty Finance Department <br />Indian River County <br />14 <br />