Florida Statute 218.61 | Lawyer Caselaw & Research

The 2024 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

Arrestable Offenses / Crimes under Fla. Stat. 218.61

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 218.61.

Annotations, Discussions, Cases:

Cases Citing Statute 218.61

Total Results: 4

Ago

Court: Florida Attorney General Reports | Date Filed: 2002-05-20

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1992-12-03

Snippet: factors for distributions under s. 200.132 or s. 218.61, F.S., during the fiscal year. 2. and 4. The Department

In Re Advisory Opinion to the Governor

Court: Supreme Court of Florida | Date Filed: 1987-07-14

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

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

Cotton v. State

Court: Supreme Court of Florida | Date Filed: 1923-02-23

Citation: 85 Fla. 197, 95 So. 668

Snippet: Queenan v. Oklahoma, 11 Okla. 261, 71 Pac. Rep. 218, 61 L. R. A. 324; Jones v. State, 52 Tex. Cr. 303,