2002 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS  
PART VI PARTICIPATION IN HALF-CENT SALES TAX PROCEEDS (ss. 218.60-218.66)
218.64   Local government half-cent sales tax; uses; limitations.

218.64  Local government half-cent sales tax; uses; limitations.--

(1)  The proportion of the local government half-cent sales tax received by a county government based on two-thirds of the incorporated area population shall be deemed countywide revenues and shall be expended only for countywide tax relief or countywide programs. The remaining county government portion shall be deemed county revenues derived on behalf of the unincorporated area but may be expended on a countywide basis.

(2)  Municipalities shall expend their portions of the local government half-cent sales tax only for municipality-wide programs or for municipality-wide property tax or municipal utility tax relief. All utility tax rate reductions afforded by participation in the local government half-cent sales tax shall be applied uniformly across all types of taxed utility services.

(3)  A local government is authorized to pledge proceeds of the local government half-cent sales tax for the payment of principal and interest on any capital project.

History.--s. 10, ch. 82-154.