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Last modified
10/13/2025 12:21:41 PM
Creation date
10/13/2025 12:18:40 PM
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Resolutions
Resolution Number
2025-061
Approved Date
10/07/2025
Agenda Item Number
14.C
Resolution Type
Authorizing the Sale of Recenue Bonds
Entity Name
Sandridge Golf Club
Subject
Authorizing Capital Revenue Bonds for the Sandridge Golf Club new clubhouse.
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Local Government <br />Half -Cent Sales Tax Revenues <br />County/Municipality <br />Indian River County <br />Fellsmere <br />Indian River Shores <br />Orchid <br />Sebastian <br />Vero Beach <br />Distribution <br />73.87% <br />2.43 <br />2.22 <br />0.26 <br />13.00 <br />8.22 <br />Source: Office of Economic & Demographic Research <br />The amount of Half -Cent Sales Tax Revenues distributed to the County is subject <br />to increase or decrease due to (1) more or less favorable economic conditions, (2) increases <br />or decreases in the dollar volume of taxable sales within the County, (3) legislative changes <br />relating to the Half -Cent Sales Tax Program, which may include changes in the scope of <br />taxable sales, changes in the tax rate and changes in the amount of sales tax revenue <br />deposited into the Sales Tax Trust Fund, (4) the relative population of the County compared <br />to the population of the municipalities, and (5) other factors which may be beyond the <br />control of the County, including but not limited to the increased use of electronic commerce <br />and other internet-related sales activity that could have a material adverse impact upon the <br />amount of sales tax collected by the State and then distributed to the County. <br />The Half Cent Sales Tax Revenues received by the County are deposited in the <br />General Fund and may be used for any lawful purpose. <br />State Revenue Sharin Funds <br />A portion of the taxes levied and collected by the State is shared with local <br />governments under provisions of Chapter 218.215, Florida Statutes. To be eligible for <br />State Revenue Sharing Funds, a local government must comply with a variety of state <br />mandated requirements. The County has always complied with such requirements. <br />The amount of the State Revenue Sharing Funds distributed to a county is calculated <br />using a formula consisting of the following equally weighted factors: county population, <br />unincorporated county population and county sales tax collections. A county's population <br />factor means a county's population divided by the total population of all eligible counties <br />in the State. The unincorporated county population factor means the county's <br />unincorporated population divided by the total unincorporated population of all eligible <br />counties in the State. A county's sales tax collections factor means that county's sales tax <br />collections during the preceding year divided by the total sales tax collections during the <br />same period for all eligible counties in the State. Funds are wired monthly by FDOR. <br />30 <br />
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