The Florida Legislature’s Office of Economic and Demographic Research (EDR) has published the 2018 edition of the Local Government Financial Information Handbook. This report 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 2017 population estimates used in the FY 2018-19 state revenue-sharing calculations, estimated FY 2018-19 county and municipal government distributions for select state revenue-sharing and local option tax sources, 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 here.
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 304 page PDF has been formatted for duplex printing.