Florida Statute 218.61 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS

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F.S. 218.61

218.61 Local government half-cent sales tax; designated proceeds; trust fund.—

(1) Each participating county or municipal government shall receive a portion of the local government half-cent sales tax, as provided in this part.

(2) Money remitted by a sales tax dealer located within the county and transferred into the Local Government Half-cent Sales Tax Clearing Trust Fund shall be earmarked for distribution to the governing body of that county and of each municipality within that county. Such distributions shall be made after funding is provided pursuant to s. 218.64(3), if applicable. Such moneys shall be known as the “local government half-cent sales tax.”

(3) There is created in the State Treasury the Local Government Half-cent Sales Tax Clearing Trust Fund. Moneys in the fund are hereby appropriated to the Department of Revenue and shall be distributed monthly to participating units of local government.

History.—s. 10, ch. 82-154; s. 3, ch. 82-399; s. 10, ch. 83-297; s. 68, ch. 85-342; s. 42, ch. 87-548; s. 48, ch. 89-356; s. 3, ch. 2006-262.

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Amendments to 218.61

Annotations, Discussions, Cases:

Cases Citing Statute 218.61

Total Results: 3

In Re Advisory Opinion to the Governor

509 So. 2d 292, 12 Fla. L. Weekly 240

Supreme Court of Florida | Filed: Jul 14, 1987 | Docket: 1361912

Cited 26 times | Published

governments under the terms of current law, Section 218.61, Florida Statutes. Uncertainty as to the ability

Ago

Florida Attorney General Reports | Filed: May 20, 2002 | Docket: 3256167

Published

population figures during a current fiscal year. Section 218.61(3), Florida Statutes, creates the Local Government

Ago

Florida Attorney General Reports | Filed: Dec 3, 1992 | Docket: 3258575

Published

the fiscal year and subsequent fiscal years.7 Section 218.61, F.S., creates the Local Government Half-cent