The Florida Legislature’s Office of Economic and Demographic Research (EDR) has published the December 2017 edition of the Local Government Financial Information Handbook. This year marks the third time that the publication will only be available online. Note that the slightly later release date has allowed EDR to incorporate more up-to-date information than usual.
The Local Government Financial Information Handbook is produced annually by EDR to serve as a reference for many of the revenue sources available to local governments. It contains items useful for local government budgeting purposes, including descriptions of revenue sources, adjusted 2016 population estimates used in the FY 2017-18 state revenue-sharing calculations, estimated county and municipal government revenue distributions for FY 2017-18, and 2018 local option fuel, sales, and tourist-related tax rates by county. This report also serves as a guide to understanding the constitutional and statutory provisions pertaining to these revenue sources.
The Handbook’s discussion of local government revenue sources is organized as follows:
- Part One: Revenue Source Authorized by the Constitution
- Part Two: Revenue Sources Based on Home Rule Authority
- Part Three: Revenue Sources Authorized by the Legislature
The report is available on the EDR’s website via the following link:
Please note that EDR is no longer printing and distributing hard copies of this report. However, all are welcome to download and/or print the document from the EDR’s website. This 302 page PDF has been formatted for duplex printing.