§ 13-30. Disposition of revenues.

(a)

The tax collector shall determine the annual cost of collecting local business taxes, including enforcement efforts to collect delinquent taxes and overhead expenses directly attributable to local business tax activities, and shall deduct this cost from the monies collected in each receipt year. The balance of the taxes collected shall be distributed as provided by law. The estimated cost of collection and administration shall be based on the following expenses: salaries and benefits, data processing, telephones, costs associated with enforcement activities, annual depreciation of equipment, supplies, postage and mailing of receipts, and travel.

(b)

Because this ordinance establishes a new rate structure under F.S. § 205.0535, the county shall retain all local business tax revenues collected from businesses, professions, or occupations whose places of business are located within the unincorporated portions of this county. Local business tax revenues collected by the county from businesses, professions, or occupations whose places of business are located within a municipality, exclusive of the costs of collection, shall be apportioned between the unincorporated area of the county and the incorporated municipalities located in the county by a ratio derived by dividing their respective populations by the population of the county. The revenues so apportioned shall be sent by the tax collector to the governing authority of each municipality, according to its ratio, and to the governing authority of the county, according to the ratio of the unincorporated area, within fifteen (15) days after the month of receipt.

(Ord. No. 95-10, § 5, 7-17-95; Ord. No. 07-12, § 2, 4-9-07)