§ 13-76. Disposition of revenues.

(a)

The tax collector shall determine the annual cost of collecting business taxes, including overhead expenses, and shall deduct this cost from the first monies collected in each fiscal year. At the option of the tax collector a percentage of the total business taxes, not to exceed fifteen (15) percent may be charged. The balance of the taxes collected shall be distributed as provided by law.

(b)

Business tax revenues collected from businesses, professions, or occupations whose places of business are located within the unincorporated portions of the county shall be disbursed by the tax collector to the county. Tax revenues collected from businesses, professions, or occupations whose places of business are located within a municipality, exclusive of the costs of collection, shall be apportioned between the unincorporated area of the county and the incorporated municipalities located therein by a ratio by dividing their respective populations by the population of the county.

(c)

The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the governing authority of the county, according to the ratio of the unincorporated area, within fifteen (15) days after the month revenues are received.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)

State law reference

Use of proceeds, F.S. § 205.0536.