2020 Local Government Financial Information Handbook

Total Page:16

File Type:pdf, Size:1020Kb

2020 Local Government Financial Information Handbook 2020 Local Government Financial Information Handbook December 2020 The Florida Legislature’s Office of Economic and Demographic Research 2020 Local Government Financial Information Handbook December 2020 Includes Revenue Estimating Conference Results and Data through August 2020 Prepared by the Florida Legislature’s Office of Economic and Demographic Research (EDR) with assistance provided by the Florida Department of Revenue’s Office of Tax Research. Acknowledgments The Florida Legislature’s Office of Economic and Demographic Research (EDR) is responsible for the publication of this annual report. This report includes county and municipal revenue estimates calculated by the Florida Department of Revenue’s Office of Tax Research. Questions pertaining to the estimated distributions of select state-shared revenues and local option taxes to individual county and municipal governments should be directed to the Department’s Office of Tax Research at (850) 617-8322. General inquiries or suggested improvements that will make future editions of this publication more informative and useful as a resource document are always welcome. Please direct any such comments or questions to the EDR at the following address. Steven O’Cain, Senior Legislative Analyst Office of Economic and Demographic Research 111 West Madison Street, Suite 574 Tallahassee, FL 32399-6588 Phone: (850) 487-1402 Office of Economic and Demographic Research Introduction The Local Government Financial Information Handbook is a reference for many of the revenue sources available to local governments and contains items useful for local government budgeting purposes, including descriptions of revenue sources, estimated revenue distributions, and adjusted population estimates used for revenue-sharing calculations. This publication serves as a guide to understanding constitutional and statutory provisions pertaining to these revenue sources; however, questions of legal interpretation should be directed to appropriate legal counsel. The Florida Legislature’s Office of Economic and Demographic Research (EDR) prepared this publication with the assistance of the Florida Department of Revenue’s Office of Tax Research. The EDR staff updated the descriptions of local revenue sources, summarized relevant changes to general law provisions affecting those sources, and prepared a number of accompanying summary tables. The Office of Tax Research prepared the estimated distributions of numerous state-shared revenues and local option taxes to counties and municipalities for the 2020-21 fiscal year. The reader should note that the estimated distributions presented in this report do not necessarily represent the actual disbursements that each local government will ultimately receive since economic conditions are subject to future change. The discussion of local government revenue sources in this report is organized as follows: Part One: Revenue Source Authorized by the Constitution Part Two: Revenue Sources Based on Home Rule Authority Part Three: Revenue Sources Authorized by the Legislature Adjusted 2019 county and municipal population estimates used for the 2020-21 fiscal year revenue-sharing calculations are provided in Appendix A. A comparison of the 2018 and 2019 adjusted population estimates used in the state revenue-sharing calculations for fiscal years 2019-20 and 2020-21 is provided in Appendix B. Finally, a listing of the 2021 federal, state, and county tax rates on motor fuel and diesel fuel by county is provided in Appendix C. Additional information and data of potential interest to state and local officials can be found on the EDR’s website.1 The EDR utilizes the Local Government–Data A to Z section of the website to supplement this report by posting files summarizing historical collections or distributions for individual revenue sources.2 These files are updated annually as the most recent data become available. Section 218.32, F.S., requires county and municipal governments to complete an Annual Financial Report for the previous fiscal year no later than nine months after the end of the fiscal year and submit the report to the Florida Department of Financial Services. Using these data, the EDR continues to update expenditure and revenue profiles of individual county and municipal governments and post these files to the Local Government–Expenditures and Revenues Reported by Florida’s Local Governments section of the website.3 These files serve as another source of local government fiscal data. 1. http://edr.state.fl.us/Content/index.cfm 2. http://edr.state.fl.us/Content/local-government/data/data-a-to-z/index.cfm 3. http://edr.state.fl.us/Content/local-government/data/revenues-expenditures/index.cfm 2020 Local Government Financial Information Handbook i Office of Economic and Demographic Research Table of Contents Page No. Part One: Revenue Source Authorized in the Constitution .................................................................. 1 Ad Valorem Tax ........................................................................................................................... 3 Part Two: Revenue Sources Based on Home Rule Authority .............................................................. 9 Proprietary Fees... ....................................................................................................................... 11 Regulatory Fees….. ..................................................................................................................... 13 Special Assessments .................................................................................................................... 15 Part Three: Revenue Sources Authorized by the Legislature ............................................................ 17 State-Imposed Fees or Taxes Shared with Local Governments or School Districts Alcoholic Beverage License Tax................................................................................................. 19 Cardroom Revenues .................................................................................................................... 21 Constitutional Fuel Tax ............................................................................................................... 23 Estimated Distributions .................................................................................................. 26 County Fuel Tax ......................................................................................................................... 29 Estimated Distributions .................................................................................................. 31 County Revenue Sharing Program - Derives Funding from Transfers of 2.9 Percent of Net Cigarette Tax Collections and 2.0810 Percent of Sales and Use Tax Collections ...................................................................................................................... 33 Estimated Distributions .................................................................................................. 37 Distribution of Sales and Use Taxes to Counties ........................................................................ 39 Emergency Management Assistance ........................................................................................... 41 Enhanced 911 Fee ....................................................................................................................... 43 Fuel Tax Refunds and Credits ..................................................................................................... 47 Indian Gaming Revenues ............................................................................................................ 49 Insurance License Tax ................................................................................................................. 51 Intergovernmental Radio Communication Program .................................................................... 53 Local Government Half-Cent Sales Tax Program - Derives Funding from Separate Transfers of Net Sales Tax Proceeds .............................................................................. 55 Estimated Distributions .................................................................................................. 62 Miami-Dade County Lake Belt Mitigation Fee ........................................................................... 73 Mobile Home License Tax .......................................................................................................... 75 Municipal Revenue Sharing Program - Derives Funding from Transfers of 1.3653 Percent of Sales and Use Tax Collections and Net Collections from the Municipal Fuel Tax ........................................................................................................ 77 Estimated Distributions .................................................................................................. 82 Oil, Gas, and Sulfur Production Tax ........................................................................................... 89 ii 2020 Local Government Financial Information Handbook Office of Economic and Demographic Research Payments from State Forest Timber Sales to Eligible Fiscally Constrained County Governments ..................................................................................................... 91 Phosphate Rock Severance Tax .................................................................................................. 95 State Housing Initiatives Partnership Program ...........................................................................
Recommended publications
  • Keeping the Government Whole: the Impact of a Cap-And-Dividend
    RESEARCH INSTITUTE POLITICAL ECONOMY Keeping the Government Whole: The Impact of a Cap-and-Dividend Policy for Curbing Global Warming on Government Revenue and Expenditure James K. Boyce & Matthew Riddle November 2008 Gordon Hall 418 North Pleasant Street Amherst, MA 01002 Phone: 413.545.6355 Fax: 413.577.0261 [email protected] www.peri.umass.edu WORKINGPAPER SERIES Number 188 KEEPING THE GOVERNMEGOVERNMENTNT WHOLE: The Impact of a CapCap----andandand----DividendDividend Policy for Curbing Global Warming on Government Revenue and Expenditure James K. Boyce & Matthew Riddle Political Economy Research Institute University of Massachusetts, Amherst November 2008 ABSTRACT When the United States puts a cap on carbon sure that additional revenues to government emissions as part of the effort to address the compensate adequately for the additional costs problem of global climate change, this will in- to government as a result of the carbon cap. We crease the prices of fossil fuels, significantly compare the distributional impacts of two policy impacting not only consumers but also local, alternatives: (i) setting aside a portion of the state, and federal governments. Consumers can revenue from carbon permit auctions for gov- be “made whole,” in the sense that whatever ernment, and distributing the remainder of the amount the public pays in higher fuel prices is revenue to the public in the form of tax-free recycled to the public, by means of a cap-and- dividends; or (ii) distributing all of the carbon dividend policy: individual households will come revenue to households as taxable dividends. out ahead or behind in monetary terms depend- The policy of recycling 100% of carbon revenue ing on whether they consume above-average or to the public as taxable dividends has the below-average amounts of carbon.
    [Show full text]
  • The Sovereignty of the Crown Dependencies and the British Overseas Territories in the Brexit Era
    Island Studies Journal, 15(1), 2020, 151-168 The sovereignty of the Crown Dependencies and the British Overseas Territories in the Brexit era Maria Mut Bosque School of Law, Universitat Internacional de Catalunya, Spain MINECO DER 2017-86138, Ministry of Economic Affairs & Digital Transformation, Spain Institute of Commonwealth Studies, University of London, UK [email protected] (corresponding author) Abstract: This paper focuses on an analysis of the sovereignty of two territorial entities that have unique relations with the United Kingdom: the Crown Dependencies and the British Overseas Territories (BOTs). Each of these entities includes very different territories, with different legal statuses and varying forms of self-administration and constitutional linkages with the UK. However, they also share similarities and challenges that enable an analysis of these territories as a complete set. The incomplete sovereignty of the Crown Dependencies and BOTs has entailed that all these territories (except Gibraltar) have not been allowed to participate in the 2016 Brexit referendum or in the withdrawal negotiations with the EU. Moreover, it is reasonable to assume that Brexit is not an exceptional situation. In the future there will be more and more relevant international issues for these territories which will remain outside of their direct control, but will have a direct impact on them. Thus, if no adjustments are made to their statuses, these territories will have to keep trusting that the UK will be able to represent their interests at the same level as its own interests. Keywords: Brexit, British Overseas Territories (BOTs), constitutional status, Crown Dependencies, sovereignty https://doi.org/10.24043/isj.114 • Received June 2019, accepted March 2020 © 2020—Institute of Island Studies, University of Prince Edward Island, Canada.
    [Show full text]
  • Local Government Primer
    LOCAL GOVERNMENT PRIMER Alaska Municipal League Alaskan Local Government Primer Alaska Municipal League The Alaska Municipal League (AML) is a voluntary, Table of Contents nonprofit, nonpartisan, statewide organization of 163 cities, boroughs, and unified municipalities, Purpose of Primer............ Page 3 representing over 97 percent of Alaska's residents. Originally organized in 1950, the League of Alaska Cities............................Pages 4-5 Cities became the Alaska Municipal League in 1962 when boroughs joined the League. Boroughs......................Pages 6-9 The mission of the Alaska Municipal League is to: Senior Tax Exemption......Page 10 1. Represent the unified voice of Alaska's local Revenue Sharing.............Page 11 governments to successfully influence state and federal decision making. 2. Build consensus and partnerships to address Alaska's Challenges, and Important Local Government Facts: 3. Provide training and joint services to strengthen ♦ Mill rates are calculated by directing the Alaska's local governments. governing body to determine the budget requirements and identifying all revenue sources. Alaska Conference of Mayors After the budget amount is reduced by subtracting revenue sources, the residual is the amount ACoM is the parent organization of the Alaska Mu- required to be raised by the property tax.That nicipal League. The ACoM and AML work together amount is divided by the total assessed value and to form a municipal consensus on statewide and the result is identified as a “mill rate”. A “mill” is federal issues facing Alaskan local governments. 1/1000 of a dollar, so the mill rate simply states the amount of tax to be charged per $1,000 of The purpose of the Alaska Conference of Mayors assessed value.
    [Show full text]
  • Rural Utilities Service - Electric Program
    Presented by Richelle Richardson General Field Representative Office of Operations RUS Electric Program Rural Utilities Service - Electric Program 0 RUS Electric Program Available Programs: • Guaranteed Loan Program (Federal Financing Bank) • Rural Energy Savings Program (Relending) • Section 313a Guaranteed Underwriter Loans (Relending Financial Institutions) • High Energy Cost Grants (Energy costs must be at least 275% above the national average. I am no aware of any entities in Virginia that would qualify.) 1 Guaranteed Loan Program RUS Electric Program Makes Loans and Loan Guarantees to Finance: . The construction and/or acquisition of electric distribution, transmission, and generation facilities, including system improvements and replacements to furnish and improve electric service in rural areas. Demand side management, energy efficiency and conservation programs, and on-grid and off-grid renewable energy systems, and smart grid investment. 2 Guaranteed Loan Program Types of Eligible Borrowers: . Corporations, states, territories, and subdivisions and agencies thereof; municipalities; people’s utility districts; and cooperative, non-profit, limited-dividend, or mutual associations. Pretty much any entity! . However, to be an eligible borrower the loan must provide or propose to provide: • The retail electric service needs of rural areas, or • The power supply needs of distribution borrowers under the terms of power supply arrangements satisfactory to RUS. 3 Guaranteed Loan Program Rural Area means: (i) Any area of the United States, its territories and insular possessions…other than a city, town or unincorporated area that has a population greater than 20,000 inhabitants; and (ii) Any area within a service area of a borrower for which a borrower has outstanding loan as of June 18, 2008, made under titles I though V of the Rural Electrification Act of 1936 (7 U.S.C.
    [Show full text]
  • 2017 Census of Governments, State Descriptions: School District Governments and Public School Systems
    NCES 2019 U.S. DEPARTMENT OF EDUCATION Education Demographic and Geographic Estimates (EDGE) Program 2017 Census of Governments, State Descriptions: School District Governments and Public School Systems Education Demographic and Geographic Estimates (EDGE) Program 2017 Census of Governments, State Descriptions: School District Governments and Public School Systems JUNE 2019 Doug Geverdt National Center for Education Statistics U.S. Department of Education ii U.S. Department of Education Betsy DeVos Secretary Institute of Education Sciences Mark Schneider Director National Center for Education Statistics James L. Woodworth Commissioner Administrative Data Division Ross Santy Associate Commissioner The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and reporting data related to education in the United States and other nations. It fulfills a congressional mandate to collect, collate, analyze, and report full and complete statistics on the condition of education in the United States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; assist state and local education agencies in improving their statistical systems; and review and report on education activities in foreign countries. NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete, and accurate indicators of education status and trends; and report timely, useful, and high-quality data to the U.S. Department of Education, Congress, states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences.
    [Show full text]
  • Taxes, Institutions, and Governance: Evidence from Colonial Nigeria
    Taxes, Institutions and Local Governance: Evidence from a Natural Experiment in Colonial Nigeria Daniel Berger September 7, 2009 Abstract Can local colonial institutions continue to affect people's lives nearly 50 years after decolo- nization? Can meaningful differences in local institutions persist within a single set of national incentives? The literature on colonial legacies has largely focused on cross country comparisons between former French and British colonies, large-n cross sectional analysis using instrumental variables, or on case studies. I focus on the within-country governance effects of local insti- tutions to avoid the problems of endogeneity, missing variables, and unobserved heterogeneity common in the institutions literature. I show that different colonial tax institutions within Nigeria implemented by the British for reasons exogenous to local conditions led to different present day quality of governance. People living in areas where the colonial tax system required more bureaucratic capacity are much happier with their government, and receive more compe- tent government services, than people living in nearby areas where colonialism did not build bureaucratic capacity. Author's Note: I would like to thank David Laitin, Adam Przeworski, Shanker Satyanath and David Stasavage for their invaluable advice, as well as all the participants in the NYU predissertation seminar. All errors, of course, remain my own. Do local institutions matter? Can diverse local institutions persist within a single country or will they be driven to convergence? Do decisions about local government structure made by colonial governments a century ago matter today? This paper addresses these issues by looking at local institutions and local public goods provision in Nigeria.
    [Show full text]
  • Erie County Municipality Population Changes, 2000 to 2017
    Erie County Municipality Population Changes, 2000 to 2017 August, 2018 Erie County Department of Health 606 West 2nd Street Erie, PA 16507 Telephone: 814-451-6700 Website: ECDH This report was prepared by Jeff Quirk, Epidemiologist ([email protected]). The primary sources of data and information for this report are the Erie County Department of Health and the United States Census Bureau. Background: From 2000 to 2010, Erie County’s population remained level at around 280,000 residents. However, since 2010 the county’s population fell by over 6,000 residents, with losses occurring for the past five consecutive years (Figure 1). This report details the population changes that have taken place among the county’s 38 municipalities for the period 2000-2017. Figure 1 284,000 281,502 282,000 281,288 280,843 280,566 280,647 280,000 279,351 278,111 278,000 276,321 Population 276,000 274,541 274,000 272,000 2000 2010 2011 2012 2013 2014 2015 2016 2017 Erie County’s 38 municipalities include 2 cities, 14 boroughs, and 22 townships. These municipalities vary greatly in total population and size (land area). In 2017, municipality populations ranged from a low of 209 residents in Elgin Borough to a high of 97,369 in the City of Erie, while land areas ranged from a low of 0.3 square miles in Wattsburg Borough to a high of 50.0 in Waterford Township. From an overall numbers perspective, 12 municipalities increased in population since 2000 (Table 1, Figure 2). Harborcreek Township experienced the largest gain with an increase of 2,225 residents.
    [Show full text]
  • Reimagine Local Government
    Reimagine Local Government English devolution: Chancellor aims for faster and more radical change English devolution: Chancellor aims for faster and more radical change • Experience of Greater Manchester has shown importance of Councils that have not yet signed up must be feeling pressure strong leadership to join the club, not least in Yorkshire, where so far only • Devolution in areas like criminal justice will help address Sheffield has done a deal with the government. complex social problems This is impressive progress for an initiative proceeding without • Making councils responsible for raising budgets locally a top-down legislative reorganisation and instead depends shows radical nature of changes on painstaking council-by-council negotiations. However, as all the combined authorities are acutely aware, the benefits • Cuts to business rates will stiffen the funding challenge, of devolution will not be realised unless they act swiftly and even for most dynamic councils decisively to turn words on paper into reality on the ground. With so much coverage of the Budget focusing on proposed Implementation has traditionally been a strength in local cuts to disability benefits, George Osborne’s changes to government. But until now implementation of new policies devolution and business rates rather flew under the radar. They has typically taken place within the boundaries of individual should not have done more attention. These reforms are likely local authorities. These devolution deals require a new set of to have lasting and dramatic impact on public services. skills – the ability to work across boundaries with neighbouring Osborne announced three new devolution deals – for East authorities and with other public bodies.
    [Show full text]
  • Challenge of Defining a National Urban Strategy in the Context of Divergent Demographic Trends in Small and Large Canadian Cities
    CORE Metadata, citation and similar papers at core.ac.uk Provided by Western Washington University The challenge of defining a national urban strategy in the context of divergent demographic trends in small and large Canadian cities Gilles Viaud, Department of Geography, CURA – Quality of life indicator researcher, Thompson Rivers University, Kamloops, British Columbia, Canada, V2C 5N3. Email: [email protected] Abstract: Once forgotten as an object of research, a growing literature dealing with various aspects of small cities has emerged since the new millennium. The answer to the question “does size matter?” has so far received positive empirical support on both sides of the Atlantic. Using the Federation of Canadian Municipalities (FCM) three quality of life studies as backdrop, this paper offers further evidence that small Canadian cities are worth our attention. Since 1999, FCM has extrapolated results from its series of quality of life studies carried out on a sample of large and medium sized cities to monitor key changes in the quality of life of Canadian urban residents. Conclusions drawn from these studies have been used to define a common Canadian municipal agenda which identifies air pollution, public transportation, affordable housing, homelessness, social inclusion and integration, and community safety and security as some of Canada’s key urban policy priorities. Following the evolution of a number of key demographic indicators in larger and smaller Canadian cities between 1996 and 2006, this research questions whether the municipal agenda derived from FCM’s quality of life studies offers a fair and just reflection of the reality and of the public policy priorities of smaller urban municipalities.
    [Show full text]
  • County Regulation of Land Use and Development
    Volume 9 Issue 2 Spring 1969 Spring 1969 County Regulation of Land Use and Development Edward C. Walterscheid Recommended Citation Edward C. Walterscheid, County Regulation of Land Use and Development, 9 Nat. Resources J. 266 (1969). Available at: https://digitalrepository.unm.edu/nrj/vol9/iss2/9 This Note is brought to you for free and open access by the Law Journals at UNM Digital Repository. It has been accepted for inclusion in Natural Resources Journal by an authorized editor of UNM Digital Repository. For more information, please contact [email protected], [email protected], [email protected]. COUNTY REGULATION OF LAND USE AND DEVELOPMENT In New Mexico, a county is "a body corporate and politic."' It should not be equated with a municipal corporation, being in the strictest sense distinguishable from such a corporation, but rather is more correctly termed a quasi-municipal corporation. It has only such powers as are expressly or impliedly given to it by constitutional or legislative provisions. 3 As originally adopted in 1911, the New Mexico Constitution was silent as to the powers of counties. In the ensuing years it has been amended to allow for the formation of two special types of counties constitutionally having powers at least as broad as those of municipalities. 4 However, only one specialized county has yet been authorized 4a-and no others appear likely in the near future-so that with this one exception all counties existing for the next few years are likely to remain dependent on legislative grants for their powers.5 By statute, all counties are empowered: First.
    [Show full text]
  • Local Government Discretion and Accountability in Sierra Leone
    Local Government Discretion and Accountability in Sierra Leone Benjamin Edwards, Serdar Yilmaz and Jamie Boex IDG Working Paper No. 2014-01 March 2014 Copyright © March 2014. The Urban Institute. Permission is granted for reproduction of this file, with attribution to the Urban Institute. The Urban Institute is a nonprofit, nonpartisan policy research and educational organization that examines the social, economic, and governance problems facing the nation. The views expressed are those of the authors and should not be attributed to the Urban Institute, its trustees, or its funders. IDG Working Paper No. 2014-01 Local Government Discretion and Accountability in Sierra Leone Benjamin Edwards, Serdar Yilmaz and Jamie Boex March 2014 Abstract Sierra Leone is a small West African country with approximately 6 million people. Since 2002, the nation has made great progress in recovering from a decade-long civil war, in part due to consistent and widespread support for decentralization and equitable service delivery. Three rounds of peaceful elections have strengthened democratic norms, but more work is needed to cement decentralization reforms and strengthen local governments. This paper examines decentralization progress to date and suggests several next steps the government of Sierra Leone can take to overcome the remaining hurdles to full implementation of decentralization and improved local public service delivery. IDG Working Paper No. 2014-01 Local Government Discretion and Accountability in Sierra Leone Benjamin Edwards, Serdar Yilmaz and Jamie Boex 1. Introduction Sierra Leone is a small West African country with approximately 6 million people. Between 1991 and 2002 a brutal civil war infamous for its “blood diamonds” left thousands dead.
    [Show full text]
  • Environmental Taxes and the Double-Dividend Hypothesis: Did You Really Expect Something for Nothing?
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Research Papers in Economics Environmental Taxes and the Double-Dividend Hypothesis: Did You Really Expect Something for Nothing? by Don Fullerton Department of Economics University of Texas Austin, TX 78712-1173 and NBER [email protected] and Gilbert E. Metcalf Department of Economics Tufts University Medford, MA 02155 and NBER [email protected] August 1997 This paper was prepared for a "Symposium on Second-Best Theory" to appear in the Chicago- Kent Law Review. We are grateful for helpful comments and suggestions from Charles Ballard, Larry Goulder, Ian Parry and Kerry Smith. The first author is grateful for financial support from a grant of the Environmental Protection Agency (EPA R824740-01-0), and the second author is grateful for financial support from a grant of the National Science Foundation to the National Bureau of Economic Research (NSF SBR-9514989). This paper is part of NBER's research program in Public Economics. Any opinions expressed are those of the authors and not those of the EPA, the NSF, or the National Bureau of Economic Research. Environmental Taxes and the Double-Dividend Hypothesis: Did You Really Expect Something for Nothing? ABSTRACT The "double-dividend hypothesis" suggests that increased taxes on polluting activities can provide two kinds of benefits. The first dividend is an improvement in the environment, and the second dividend is an improvement in economic efficiency from the use of environmental tax revenues to reduce other taxes such as income taxes that distort labor supply and saving decisions.
    [Show full text]