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2020 FLORIDA TAX HANDBOOK Including Fiscal Impact of Potential Changes

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2020 FLORIDA TAX HANDBOOK Including Fiscal Impact of Potential Changes FLORIDA REVENUE ESTIMATING CONFERENCE 2020 FLORIDA TAX HANDBOOK Including Fiscal Impact of Potential Changes Honorable Ron DeSantis Governor State of Florida Honorable Bill Galvano Honorable Jose R. Oliva President Speaker Florida Senate House of Representatives T A B L E O F C O N T E N T S NOTE .................................................................................................................................................. vii FOREWORD ...................................................................................................................................... ix I. FLORIDA’S FINANCIAL STRUCTURE Florida State Treasury Funds .............................................................................................................. 13 Classification of State Receipts, 2019-20 ........................................................................................... 15 Sources of General Revenue, 2019-20 ................................................................................................ 16 Total Direct Revenue in All Funds, 2015-16 to 2019-20 .................................................................... 17 Total Direct Revenue by Fund Type, 2015-16 to 2019-20 ................................................................. 18 Total Appropriations by Program Area, 2019-20 ............................................................................... 19 Total General Revenue Appropriations by Program Area, 2019-20 ................................................... 20 Detailed Trust Fund Appropriations, 2019-20 .................................................................................... 21 Budget Stabilization Fund ................................................................................................................... 25 Consensus Estimating Conference Process ......................................................................................... 28 Summary of the Constitutional State Revenue Limitation .................................................................. 32 Tax Preferences ................................................................................................................................... 34 Estimate of Fiscal Year 2020-21 State Tax Preferences ..................................................................... 35 II. STATE REVENUE SOURCES Article V Fees and Transfers ............................................................................................................... 39 Auto Title and Lien Fees ..................................................................................................................... 44 Beverage Licenses ............................................................................................................................... 46 Beverage Tax ...................................................................................................................................... 48 Cigarette and Other Tobacco Products Tax and Surcharge ................................................................ 52 Citrus Taxes ........................................................................................................................................ 56 Communications Services Tax ............................................................................................................ 58 Corporate Income and Emergency Excise Tax ................................................................................... 61 Corporation Fees ................................................................................................................................. 70 Counties’ Medicaid Share ................................................................................................................... 75 Documentary Stamp Tax ..................................................................................................................... 77 Driver Licenses ................................................................................................................................... 85 Dry Cleaning Tax ................................................................................................................................ 88 Earnings on Investments ..................................................................................................................... 90 Estate Tax ............................................................................................................................................ 91 Gross Receipts Tax ............................................................................................................................. 94 Health Care Assessments .................................................................................................................... 96 Highway Safety Fees (Late Civil Penalties) ....................................................................................... 98 Highway Safety Fees (Red Light Cameras) ........................................................................................ 99 Hotel and Restaurant Licenses and Fees ........................................................................................... 101 Hunting and Fishing Licenses ........................................................................................................... 103 Indian Gaming Revenues .................................................................................................................. 107 Inspection Licenses and Fees ............................................................................................................ 109 Insurance License Fees ..................................................................................................................... 114 Insurance Premium Tax .................................................................................................................... 116 Insurance Surplus Lines and Independently Procured Insurance Tax ............................................... 120 Intangibles Tax .................................................................................................................................. 122 Intergovernmental Aid ...................................................................................................................... 125 Lottery ............................................................................................................................................... 127 i T A B L E O F C O N T E N T S Motor Fuel & Diesel Fuel Taxes ....................................................................................................... 130 Distribution of Motor Fuel and Diesel Fuel Taxes, 2015-16 to 2018-19 .......................................... 135 Motor Vehicle and Mobile Home Licenses ...................................................................................... 136 Pari-Mutuel Tax ................................................................................................................................ 141 Pollutant Taxes and Fees ................................................................................................................... 147 Professional and Occupational Licensing Fees ................................................................................. 151 Reemployment Assistance Tax (Unemployment Compensation Tax) ............................................. 154 Rental Car Surcharge ........................................................................................................................ 157 Sales and Use Tax ............................................................................................................................. 159 Service Charges ................................................................................................................................. 178 Severance Taxes - Oil and Gas ......................................................................................................... 180 Severance Taxes - Solid Minerals ..................................................................................................... 183 Slot Machine Tax & Fees .................................................................................................................. 189 Tobacco Settlement Payments .......................................................................................................... 191 Unclaimed Property (State School Trust Fund) ................................................................................ 193 Vessel Licenses ................................................................................................................................. 195 Workers’ Compensation Assessments .............................................................................................. 198 III. MAJOR LOCAL GOVERNMENT REVENUE SOURCES Ad Valorem Taxes ............................................................................................................................ 203 Discretionary Surtax on Documents ................................................................................................. 217 Local Communications Services Tax ................................................................................................ 220 Local Discretionary Sales Surtaxes ................................................................................................... 223 Local Discretionary Sales Surtaxes Administration .........................................................................
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