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total revenue through FY 2023/24, of 10.38%. The "Other Sources" category included revenue <br />sources such as grants that can vary year to year. <br />Many of the revenue sources identified in the CIP have unique characteristics. For example, sales <br />taxes react differently than gas taxes to similar circumstances. The analysis accounts for such <br />differences. Because gas taxes are levied on a per gallon basis rather than a price percentage basis <br />like the sales tax, gas taxes do not increase as a result of rising prices the way that sales taxes do. <br />Further, gas taxes do not typically decline as significantly as sales taxes during economic slowdowns. <br />For property taxes, impact fees, user fees, interest earnings, and other revenues, additional behavioral <br />characteristics were considered in forecasting future receipts. All such forecasts were developed with <br />the use of professionally accepted methodologies. To ensure a financially balanced CIP (see <br />Appendix A), scheduled expenditures were constrained by projected revenues. <br />As part of this capital improvements element, the County's general revenues were forecasted for fiscal <br />years 2019/20 through 2023/24. This section addresses general revenues and earmarked projected <br />revenues as well as the county's tax base and millage rate projections. <br />Overall Forecasted Revenues <br />Table 6.7 summarizes the County's forecasted revenue for fiscal years 2019/20 through 2023/24. <br />Those revenues include the County's general governmental funds, enterprise funds, and internal <br />funds. As table 6.7 shows, general revenue collected by the County is forecast to decrease from fiscal <br />year 2019/20 to fiscal year 2023/24 with revenues from "Other Sources" such as grants decreasing. <br />Projecting a decrease in grant funding due to uncertainty of future grants is a conservative approach. <br />Actual grant funding may be greater than projected. <br />Table 6.7: Overall General Revenue Projection Summary . <br />FY <br />2019/20 <br />2020/21 <br />2021/22 <br />2022/23 <br />2023/24 <br />TOTAL <br />Taxes <br />$145,293,007 <br />$148,925,000 <br />$152,648,000 <br />$156,464,000 <br />$$160,376,000 <br />$763,706,007 <br />Permits, Fees & <br />$33,021,441 <br />$33,847,000 <br />$34,693,000 <br />$35,560,000 <br />$36,449,000 <br />$173,570,441.00 <br />Special Assess. <br />Intergovern- <br />$23,501,341 <br />$24,089,000 <br />$24,691,000 <br />$25,308,000 <br />$25,941,000 <br />$123,530,341.00 <br />ment <br />Charges for <br />$83,195,900 <br />$85,276,000 <br />$87,408,000 <br />$89,593,000 <br />$91,833,000 <br />$437,305,900.00 <br />Services <br />Judgements, <br />Fines & <br />$463,120 <br />$475,000 <br />$487,000 <br />$499,000 <br />$511,000 <br />$2,435,120.00 <br />Forfeitures <br />Interest & <br />$9,061,049 <br />$9,288,000 <br />$9,520,000 <br />$9,758,000 <br />$10,002,000 <br />$47,629,049.00 <br />Misc. <br />Other Sources <br />$123,445,299 <br />$112,300,161 <br />$82,680,698 <br />$93,474,906 <br />$72,350,983 <br />$484,252,047 <br />TOTAL <br />$417,981,157 <br />$414,200,161 <br />$392,127,698 <br />$410,656,906 <br />$397,462,983 <br />$2,032,428,905 <br />Source: Indian River County Office of Management and Budget. <br />Community Development Department Indian River County <br />Adopted December 1 2019, Ordinance 2019-_ 28 187 <br />