2020 Local Government Financial Information Handbook
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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 ...........................................................................