eLaws of Florida

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


Latest version.
  • 1(1) 2Each participating county or municipal government shall receive a portion of the local government half-cent sales tax, as provided in this part.
    24(2) 25Money 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. 79218.64(3), 80if applicable. Such moneys shall be known as the “local government half-cent sales tax.”
    94(3) 95There 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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Cited by Court Cases:

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