The Florida Legislative Committee on Intergovernmental Relations (LCIR)

County and Municipal Revenue Estimates

On March 17, 2008, the LCIR staff received notification from the Department of Revenue's Office of Tax Research that further revenue reductions to a number of county and municipal revenue sources are now anticipated.  The Office of Tax Research will not be issuing any new tables listing revised revenue estimates on a jurisdiction by jurisdiction basis.  Consequently, please note the reduction percentages listed below, apply them to your jurisdiction's current revenue estimates, and adjust your local FY 2007-08 budget accordingly.    Please keep in mind that a particular county's reduction percentage may vary from the statewide average depending on the level of local economic activity.  Contact the Office of Tax Research's Ms. Yen Chen by e-mail or phone (850-488-2900) if you have additional questions.

In December 2007, the Office of Tax Research provided revised County Revenue Sharing, Local Government Half-cent Sales Tax, and Municipal Revenue Sharing estimates, which were based on the November 2007 Revenue Estimating Conference's revisions.  Those revised estimates have been posted to this website since mid-December 2007.  Based on the March 11, 2008 General Revenue Estimating Conference, further revenue reductions are now anticipated.  They are as follows: a 3.1% reduction from the County Revenue Sharing estimates; a 4.4% reduction from the Local Government Half-cent Sales Tax estimates; and a 2.0% reduction from the Municipal Revenue Sharing estimates.  The percentage reductions should be applied to the revised revenue estimates listed below rather than those originally published in the October 2007 edition of the Local Government Financial Information Handbook.

Prior to March 17, 2008, the Office of Tax Research had not issued revised revenue estimates for the Local Communications Services Tax, Local Discretionary Sales Surtax, Local Option Fuel Tax, and Ninth-cent Fuel Tax, and those original revenue estimates are included in the LCIR's publication 2007 Local Government Financial Information Handbook.  However, revenue reductions are now anticipated from these sources as well.  They are as follows: a 1.0% reduction from the Local Communications Services Tax estimates; a 7.8% reduction from the Local Discretionary Sales Surtax estimates; and 4.5% reductions from both the Local Option Fuel Tax and Ninth-cent Fuel Tax estimates.  The percentage reductions should be applied to the revenue estimates originally published in the 2007 Handbook.

In May 2008, the Office of Tax Research expects to begin working on local government revenue estimates for the 2008-09 fiscal year.  These estimates, as well as the adjusted 2007 population estimates used for revenue-sharing purposes, should be made available during the May-June 2008 timeframe. The tables summarizing 2008 local option tax rates by county, as updated by the LCIR staff in January, are listed below.

Revenue Estimates and Related Data for Fiscal Year 2007-08

Local Government Revenue Estimates

Post Date Excel PDF
Constitutional Fuel Tax

 

 

 
County Fuel Tax  

 

 

County Revenue Sharing

1st Revision, 12/12/07

Excel

PDF

Local Communications Services Tax  

 

 

Local Discretionary Sales Surtaxes

 

 

 

Local Government Half-cent Sales Tax

1st Revision, 12/13/07

Excel

PDF

Local Option Fuel Taxes

 

 

 

Municipal Revenue Sharing

1st Revision, 12/12/07

Excel

PDF

Ninth-cent Fuel Tax

 

 

 

Taxable Sales of Transient Rental Facilities

 

 

 
Tourist Tax Collections    

 

2008 Local Option Tax Rates by County Post Date Excel PDF

Federal, State, and Local Fuel Taxes

1/30/08

n/a

PDF

Local Discretionary Sales Surtaxes

4/08/08

n/a

PDF

Local Option Tourist / Food & Beverage Taxes

1/29/08

n/a

PDF

Population Estimates for State Revenue Sharing Post Date Excel PDF
Adjusted April 1, 2007 Population Estimates