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The Florida Statutes

The 2001 Florida Statutes

Title XIV
Taxation And Finance
Chapter 218
Financial Matters Pertaining To Political Subdivisions
View Entire Chapter
Section 218.245, Florida Statutes 2001

218.245  Revenue sharing; apportionment.--

(1)  The apportionment factor for all eligible counties shall be composed of three equally weighted portions as follows:

(a)  Each eligible county's percentage of the total population of all eligible counties in the state.

(b)  Each eligible county's percentage of the total population of the state residing in unincorporated areas of all eligible counties.

(c)  Each eligible county's percentage of total sales tax collections in all eligible counties during the preceding year.

(2)  The apportionment factor for all eligible municipalities shall be composed of three equally weighted portions as follows:

(a)  The proportion of the population of a given municipality to the total population of all the eligible municipalities in the state, as adjusted by the following factors:

1.  For a municipality with a population in excess of 50,000, the population shall be adjusted by multiplying its population by a factor of 1.791.

2.  For a municipality with a population in excess of 20,000, but less than 50,001, the population shall be adjusted by multiplying its population by a factor of 1.709.

3.  For a municipality with a population in excess of 5,000, but less than 20,001, the population shall be adjusted by multiplying its population by a factor of 1.425.

4.  For a municipality with a population in excess of 2,000, but less than 5,001, the population shall be adjusted by multiplying its population by a factor of 1.135.

(b)  The proportion of the sales tax collected within a given municipality to the total sales tax collected within all the eligible municipalities in the state. The sales tax collected within a given municipality shall be derived by allocating the amount of sales tax collections for the county in which the municipality is located to each municipality in the county on the basis of the proportion of each municipality's population to the total population of the county.

(c)  The ratio of the relative local ability to raise revenue, to be determined:

1.  By dividing the per capita nonexempt assessed real and personal property valuation of all eligible municipalities by the per capita nonexempt real and personal property valuation of each eligible municipality.

2.  By multiplying the population of an eligible municipality by the percentage applicable to that municipality as established under subparagraph 1.

3.  By dividing the population, as recalculated to reflect the relative local ability, by the total recalculated population of all eligible municipalities in the state.

(d)  For a metropolitan or consolidated government, as provided by s. 3, s. 6(e), or s. 6(f), Art. VIII of the State Constitution, the population or sales tax collections of the unincorporated area or areas outside of urban service districts, if such have been established, as determined in paragraphs (a)-(c) above and after adjustments made as provided therein, shall be further adjusted by multiplying the adjusted or recalculated population or sales tax collections, as the case may be, by a percentage which is derived by dividing:

1.  The total amount of ad valorem taxes levied by the county government on real and personal property in the area of the county outside of municipal limits, as created pursuant to general or special law, or outside of urban service district limits, where such are established; by

2.  The total amount of ad valorem taxes levied on real and personal property by the county and municipal governments.

History.--s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194.

Note.--Former ss. 218.22 and 218.23.