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Comprehensive Plan Capital Improvements Element <br />Collector. The remaining funds are used to operate the division and contribute to the operation of the <br />Office of the Secretary of Business Regulation. <br />Table 6.1 shows that the county received approximately $68,000 from this tax in FY 2018/19, 0.02% <br />of all revenue received by Indian River County. Figure 6.14 shows that, over the last six fiscal years, <br />alcoholic beverage license tax revenue received by Indian River County fluctuated. <br />0 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 <br />Distribution of Sales and Use Taxes represented <br />0.16% of revenues received by Indian River <br />County in FY 2018/1. 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 thirty- <br />five feet in body length. The license taxes, <br />ranging from $20 to $80 depending on body <br />length, are collected in lieu of ad valorem taxes. <br />The taxes are collected by county tax collectors <br />and remitted to the Department of Highway <br />Figure 6.15: Mobile Home License Tax <br />Revenue by FY <br />$114 $11 <br />$112 - <br />$110 i <br />$108 <br />$108 $107 <br />$106 <br />$106 <br />$104 - 5103 <br />$102 <br />$100 <br />$98 <br />13/14 14/15 15/16 16/17 17/18 18/19 <br />N Revenue(in thousands) <br />Source: Indian River County Finance Department <br />Safety and Motor Vehicles. From each license, two deductions are made. The first is a deduction of <br />$1.50 by the Department of Highway Safety and Motor Vehicles, with proceeds deposited into the <br />State General Revenue Fund. The second is a deduction of $1.00, with proceeds deposited into the <br />Florida Mobile Home Relocation Trust Fund. The remaining balance is deposited into the License <br />Tax Collection Trust Fund for distribution to units of local government. A county government is <br />eligible to receive proceeds from this tax if taxable mobile home units are located in its <br />unincorporated area. An authorized use of the proceeds is not specified in the current law. <br />Table 6.1 shows that funds received through the mobile home license tax represented 0.04% of all <br />revenue received by Indian River County in FY 2018/19. Figure 6.15 shows that, mobile home <br />license tax revenue received by Indian River County fluctuated between FY 2013/14 and FY <br />2018/19. <br />Community Development Department Indian River County <br />Adopted December 1" 2020, Ordinance 2020-018 16 <br />