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Comprehensive Plan Capital Improvements Element landfills that are already closed or are required to close by order of the Department of Environmental Protection. Table 6. 1 shows that local sales surtax revenue represented 6.386. 14% of all funds collected by Indian River County in FY 20043/045 . Figure 6 . 6 displays the Local Discretionary Sales Surtax revenue received by Indian River County over the last six fiscal years . This local revenue source increased by 394747_76% over that period. Distribution of surtax proceeds is based on the specifics of an interlocal agreement or through a formula based on population. Local Infrastructure Surtax revenue from Indian River County is distributed to county government and municipal governments through a formula based on population. Twenty-four of the sixty-seven Florida counties levy a Local Government Infrastructure Surtax . Within Indian River County' s region, Brevard, Palm Beach, and St. Lucie counties do not levy the surtax, while Martin County has levied the infrastructure surtax . Okeechobee County is eligible to levy the infrastructure surtax, but instead levies a Small County Surtax of 1 %, which is another local discretionary sales surtax . • Tourist Development Tax Any county in the state may, subject to a Figure 6.7: Tourist Development Tax vote of the citizenry, impose a Tourist Revenue Development Tax . The transient rental I trade is the primary base for the levy of the 1 $1 , 800 ------ _ $1676 tourist tax. Any lodging agreement for six $1 ,600 - - - $1408 $1,4V months or less is subject to the tax . $1 ,400 $1287 $1 ,200 s1. 1w — —_ — $1082 - The tourist tax levy is generally one or two $1 ,000 -- percent. Counties may set an additional $800 -one percent above the original tax through $600 an extraordinary vote of the governing 111 $400 - board or by referendum. Currently, Indian $200 River County imposes the original two $_ percent tourist tax as well as an additional 2000 2001 2002 2003 2004 2005 I one percent tax. Fifty-threeseven Florida D Revenue (in thousands) counties out of sixty-seven total counties currently levy a tourist tax. Of those fifty- Source: Indian River County Finance Department threeseven counties, thirty-three—five counties, including Indian River County, impose an additional one percent tourist tax. Community Development Department Indian River County 7