TABLE OF CONTENTS
NOTE .................................................................................................................................................. ix
FOREWORD ..................................................................................................................................... xi
I.
FLORIDA STATE FINANCES
Florida State Treasury Funds .............................................................................................................. 15
Sources of State Revenue, Sources of General Revenue, 2005-06 ..................................................... 16
Total Funding by Program Area, General Revenue Appropriations by Program Area, 2006-07 ....... 17
Total Direct Revenue in All Funds and Principal Source 2001-02 to 2005-06................................... 18
Total Direct Revenue, 2002-03 to 2005-06......................................................................................... 19
Budget Stabilization Fund................................................................................................................... 21
Consensus Estimating Process ............................................................................................................ 22
Summary of the Constitutional State Revenue Limitation.................................................................. 24
II.
STATE REVENUE SOURCES
Auto Title and Lien Fees..................................................................................................................... 29
Beverage Licenses............................................................................................................................... 31
Beverage Tax ...................................................................................................................................... 33
Cigarette and Other Tobacco Products Tax ........................................................................................ 37
Citrus Taxes ........................................................................................................................................ 40
Communications Services Tax............................................................................................................ 41
Corporation Fees ................................................................................................................................. 43
Corporation Income and Emergency Excise Tax................................................................................ 47
Documentary Stamp Taxes ................................................................................................................. 52
Driver Licenses ................................................................................................................................... 56
Dry Cleaning Tax................................................................................................................................ 59
Estate Tax............................................................................................................................................ 61
Gross Receipts Tax on Utilities........................................................................................................... 63
Health Care Assessments .................................................................................................................... 65
Hotel and Restaurant Licenses and Fees ............................................................................................. 67
Hunting and Fishing Licenses ............................................................................................................. 69
Inspection Licenses and Fees .............................................................................................................. 71
Insurance License Fees ....................................................................................................................... 73
Insurance Premium Tax ...................................................................................................................... 75
Intangibles Tax.................................................................................................................................... 79
Interest................................................................................................................................................. 82
Intergovernmental Aid ........................................................................................................................ 84
Lottery................................................................................................................................................. 85
Motorboat Licenses............................................................................................................................. 87
Motor Fuel Taxes ................................................................................................................................ 89
Distribution of Motor Fuel and Special Fuel Taxes, 2002-03 to 2005-06 .......................................... 94
Motor Vehicle and Mobile Home Licenses ........................................................................................ 95
Pari-Mutuel Tax ................................................................................................................................ 101
Pollutant Taxes.................................................................................................................................. 105
Professional and Occupational Licensing Fees................................................................................. 108
Sales and Use Tax ............................................................................................................................. 109
Securities Fees................................................................................................................................... 122
Service Charges................................................................................................................................. 123
Severance Taxes................................................................................................................................ 125
Slot Machine Tax .............................................................................................................................. 130
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(Continued)
Unemployment Compensation Tax................................................................................................... 132
Workers’ Compensation Assessments .............................................................................................. 134
III.
MAJOR LOCAL GOVERNMENT REVENUE SOURCES
Ad Valorem Taxes ............................................................................................................................ 139
Alternative Property Tax Bases ........................................................................................................ 149
A.
Motor Homes and Motor Vehicles....................................................................................... 149
B.
Personal Property Held for Transshipment .......................................................................... 149
C.
Government Property Used for Private Purposes (Leaseholds)........................................... 149
D.
Site Value Tax...................................................................................................................... 149
E.
Alternative Homestead Exemptions..................................................................................... 150
F.
Removal of the First and Eighth Criteria ............................................................................. 150
G.
Agricultural Land................................................................................................................. 151
H.
Taxation of Inventory........................................................................................................... 152
Local Communications Services Tax................................................................................................ 153
Local Occupational License Taxes ................................................................................................... 155
Local Option Taxes ........................................................................................................................... 158
A.
General Local Option Sales Surtaxes ............................................................................... 158
Charter County Transit System Surtax ................................................................................ 158
Local Government Infrastructure Surtax ............................................................................. 158
Small County Surtax ............................................................................................................ 160
Indigent Care and Trauma Center Surtax............................................................................. 160
County Public Hospital Surtax............................................................................................. 161
School Capital Outlay Surtax............................................................................................... 162
Voter-Approved Indigent Care Surtax ................................................................................. 162
B.
Tourism-Related Local Option Taxes .............................................................................. 163
Convention Development Tax. ............................................................................................ 163
Tourist Development Tax .................................................................................................... 164
Tourist Impact Tax............................................................................................................... 166
C.
Local Option Fuel Taxes.................................................................................................... 166
County Local Option Fuel Tax ............................................................................................ 166
County Local Option Motor Fuel Tax ................................................................................. 167
Ninth Cent Fuel Tax............................................................................................................. 168
D.
Discretionary Surtax on Documents................................................................................. 169
E.
Option Food and Beverage Taxes..................................................................................... 170
Miami-Dade County Food and Beverage Tax ..................................................................... 170
Miami-Dade County Hotel/Motel Food and Beverage Tax................................................. 171
Municipal Resort Tax (Transient Rentals and Food/Beverage)........................................... 171
F.
Panama City License Tax ................................................................................................. 172
Estimated Local Option Sales Taxes and Tourist Tax Revenue, 2007-08 ........................................ 173
Estimated Tourist Tax Collections By County, 2007-08 .................................................................. 174
Discretionary Sales Surtaxes Imposition and Levy........................................................................... 175
Estimated Local Option Gas Tax Revenues, 2007-08 ...................................................................... 177
Highway Fuel Tax Rates: State and Local Option for CY 2007....................................................... 178
Municipal Utility Tax........................................................................................................................ 179
State Revenues Shared with Local Governments ............................................................................. 182
Florida Revenue Sharing Act ........................................................................................................... .183
Tax Expenditures .............................................................................................................................. 187
2007-2008 Tax Expenditures ............................................................................................................ 188
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IV.
ALTERNATIVE SOURCES
State Property Tax............................................................................................................................. 191
The Value-Added Tax....................................................................................................................... 192
Inheritance Tax ................................................................................................................................. 194
Alternative Gambling Activity Sources ............................................................................................ 195
Personal Income Tax......................................................................................................................... 196
V.
OTHER TAX ISSUES
Growth Related Tax Issues ............................................................................................................... 201
Impact Finance .................................................................................................................................. 201
Impact Fees .......................................................................................................................... 201
Impact Taxes ........................................................................................................................ 201
Partial-Year Ad Valorem Assessment ................................................................................. 202
Growth Benefit Taxes ....................................................................................................................... 202
Land Value Capital Gains Tax............................................................................................. 203
Property Value Added Tax .................................................................................................. 203
Rezoning Tax ....................................................................................................................... 203
Agricultural Assessment Recapture ..................................................................................... 203
Broad-Based Taxes ........................................................................................................................... 203
Real Estate Transfer Tax...................................................................................................... 203
Sales Tax on Real Estate Transactions................................................................................. 203
Environmental Tax Issues ................................................................................................................. 204
Container Deposit Legislation.............................................................................................. 204
Advance Disposal Fees ........................................................................................................ 204
VI.
MAJOR PENDING LITIGATION
A.
Significant Excise Tax Litigation Update ........................................................................ 207
1.
Concluded United States Supreme Court Cases ..................................................... 207
2.
Pending United States Supreme Court Cases.......................................................... 207
3.
Concluded Florida Supreme Court Cases ............................................................... 207
4.
Pending Florida Supreme Court Cases ................................................................... 207
5.
Concluded Florida District Court Cases ................................................................. 207
6.
Pending Florida District Court Cases...................................................................... 209
7.
Concluded Florida Circuit Court Cases .................................................................. 210
8.
Pending Florida Circuit Court Cases ...................................................................... 212
9.
Concluded Florida Division of Administrative Hearings Cases ............................. 222
10.
Pending Florida Division of Administrative Hearings Cases ................................. 222
Significant Ad Valorem Tax Litigation Update .............................................................. 223
1.
Concluded Florida Supreme Court Cases ............................................................... 223
2.
Pending Florida Supreme Court Cases ................................................................... 224
3.
Concluded Florida District Court of Appeals Cases ............................................... 224
4.
Pending Florida District Court of Appeals Cases ................................................... 225
5.
Concluded Florida Circuit Court Cases .................................................................. 225
6.
Pending Florida Circuit Court Cases....................................................................... 225
7.
Pending Florida Division of Administrative Hearings Cases ................................. 226
8.
Pending Federal District Court Cases ..................................................................... 226
B.
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VII.
INTERNET DATA SOURCES
Federal Data Sources......................................................................................................................... 231
Florida Data Sources ......................................................................................................................... 231
U.S. General Information.................................................................................................................. 231
Florida General Information ............................................................................................................. 232
Other State Sites................................................................................................................................ 232
Congress Information........................................................................................................................ 232
Florida State Government Sites ........................................................................................................ 233
Publications....................................................................................................................................... 233
Banking ............................................................................................................................................. 233
E-Commerce ..................................................................................................................................... 233
Universities ....................................................................................................................................... 233
Other.................................................................................................................................................. 233
Other State DOR Websites................................................................................................................ 234
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