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over the last six fiscal years, county fuel tax revenue received by Indian River County increased <br />Alcoholic Beverage License Tax <br />Alcoholic beverage license taxes are levied on manufacturers, distributors, vendors, and sales <br />agencies of alcoholic beverages in Florida. The tax is administered, collected, enforced, and <br />distributed to local governments by the Division of Alcoholic Beverages and Tobacco within the <br />Department of Business and Professional Regulation. <br />Twenty-four percent of the license taxes imposed on the sale of beer, wine and liquor collected within <br />a county is returned to the county Tax Collector. The remaining funds are used to operate the <br />division and contribute to the operation of the Office of the Secretary of Business Regulation. <br />Table 6.1 shows that the county received approximately $66,0)4-j69 000 from this tax in FY <br />2n�2017/18, 0.03% of all revenue received by Indian River County. Figure 6.14 shows that, over <br />the last six fiscal years, alcoholic beverage license tax revenue received by Indian River County <br />fluctuated. <br />Distribution of Sales and Use Taxes to Counties <br />According to Florida Statutes, a guaranteed entitlement of $29,915,500 is equally distributed among <br />Florida's sixty-seven counties, providing each county's general revenue fund with $446,500. Table <br />6.1 shows that revenue received from the Distribution of Sales and Use Taxes represented -0.1 0 <br />0.16% of revenues received by Indian River County in FY 2016,1172017/18. Uses for this revenue are <br />determined by the Board of County <br />Commissioners. <br />Mobile Home License Tax <br />An annual license tax is levied on all mobile <br />homes and park trailers, and on all travel <br />trailers and fifth -wheel trailers exceeding <br />thirty-five feet in body length. The license <br />taxes, ranging from $20 to $80 depending on <br />body length, are collected in lieu of ad valorem <br />taxes. The taxes are collected by county tax <br />collectors and remitted to the Department of <br />Highway Safety and Motor Vehicles. From <br />each license, two deductions are made. The <br />first is a deduction of $1.50 by the Department <br />of Highway Safety and Motor Vehicles, with <br />$114 <br />$112 <br />$110 <br />$108 <br />$106 <br />$104 <br />$102 <br />$100 <br />$98 <br />Figure 6.15: Mobile Home License Tax <br />Revenue by FY <br />12/13 13/14 14/15 15/16 16/17 17/18 <br />® Revenue (in thousands) <br />Source: Indian River County Finance Department <br />268 <br />