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Section 320.08, Florida Statutes, imposes an annual license tax in lieu of ad valorem <br />taxes upon mobile homes which are not permanently affixed to real property. The annual <br />license taxes are remitted by the Tax Collector to the State. Pursuant to Section 320.081, <br />Florida Statutes, after deduction of a service charge for each license issued, the State remits <br />to the County one-half of the balance of such taxes derived from licenses issued to mobile <br />homes located within the unincorporated area of the County. <br />The revenues derived from license taxes are deposited in the General Fund and <br />generally may be used for any lawful purpose, although some may be restricted for certain <br />purposes <br />The County also imposes a variety of impact fees, the proceeds of some of which <br />are deposited to the County's governmental funds. These include: Emergency Services <br />Facilities Impact Fees, Public Buildings Development Impact Fees, Law Enforcement <br />Impact Fees, Parks and Recreation Facilities Impact Fees, Public Education Facilities <br />Impact Fees (which are provided to the Indian River County School District), Traffic <br />Facilities and Fair Share Roadway Improvements Impact Fees, and Administrative <br />Charges Impact Fees. Impact fees are charged on new construction and must be used for <br />growth related capital expansion. The use of impact fees is limited under Florida law to (i) <br />payment for expansion facilities or (ii) paying debt service on obligations issued to acquire <br />or construct or refinance expansion facilities to the extent the debt service is attributable to <br />expansion facilities. <br />Impact fee revenues fluctuate with the amount of new construction or <br />redevelopment that occurs within the County. Therefore, there can be no assurances that <br />such revenue will not decrease or be eliminated altogether in the event that new <br />construction, for whatever reason, might decrease or cease altogether within the County. <br />Charges for Services <br />Revenues resulting from the County's charges for services are reflected in this <br />category and include those charges received from private individuals or other governmental <br />units. The following functional areas include such charges: <br />(i) General government; <br />(ii) Public safety; <br />(iii) Physical environment; <br />(iv) Culture and recreation; and <br />(v) Court Related. <br />Charges for service received by the County that are deposited into the General Fund <br />may generally be used for any lawful purpose although some may be restricted for certain <br />purposes. <br />32 <br />