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Florida Statute 218.23 - Full Text and Legal Analysis
Florida Statute 218.23 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
View Entire Chapter
218.23 Revenue sharing with units of local government.
(1) To be eligible to participate in revenue sharing beyond the minimum entitlement in any fiscal year, a unit of local government is required to have:
(a) Reported its finances for its most recently completed fiscal year to the Department of Financial Services, pursuant to s. 218.32.
(b) Made provisions for annual postaudits of its financial accounts in accordance with provisions of law.
(c) Levied, as shown on its most recent financial report pursuant to s. 218.32, ad valorem taxes, exclusive of taxes levied for debt service or other special millages authorized by the voters, to produce the revenue equivalent to a millage rate of 3 mills on the dollar based on the 1973 taxable values as certified by the property appraiser pursuant to s. 193.122(2) or, in order to produce revenue equivalent to that which would otherwise be produced by such 3-mill ad valorem tax, to have received a remittance from the county pursuant to s. 125.01(6)(a), collected an occupational license tax or a utility tax, levied an ad valorem tax, or received revenue from any combination of these four sources. If a new municipality is incorporated, the provisions of this paragraph shall apply to the taxable values for the year of incorporation as certified by the property appraiser. This paragraph requires only a minimum amount of revenue to be raised from the ad valorem tax, the occupational license tax, and the utility tax. It does not require a minimum millage rate.
(d) Certified that persons in its employ as law enforcement officers, as defined in s. 943.10(1), meet the qualifications for employment as established by the Criminal Justice Standards and Training Commission; that its salary structure and salary plans meet the provisions of chapter 943; and that no law enforcement officer is compensated for his or her services at an annual salary rate of less than $6,000. However, the department may waive the minimum law enforcement officer salary requirement if a city or county certifies that it is levying ad valorem taxes at 10 mills.
(e) Certified that persons in its employ as firefighters, as defined in s. 633.102, meet the qualification for employment as established by the Division of State Fire Marshal pursuant to ss. 633.408 and 633.412 and that s. 633.422 has been met.
(f) Certified that each dependent special district that is budgeted separately from the general budget of the local governing authority has met the provisions for annual postaudit of its financial accounts in accordance with the provisions of law.

Additionally, to receive its share of revenue sharing funds, a unit of local government shall certify to the Department of Revenue that the requirements of s. 200.065, if applicable, were met. The certification shall be made annually within 30 days of adoption of an ordinance or resolution establishing a final property tax levy or, if no property tax is levied, not later than November 1. The portion of revenue sharing funds which, pursuant to this part, would otherwise be distributed to a unit of local government which has not certified compliance or has otherwise failed to meet the requirements of s. 200.065 shall be deposited in the General Revenue Fund for the 12 months following a determination of noncompliance by the department.

(2) Any unit of local government which is consolidated as provided by s. 9, Art. VIII of the State Constitution of 1885, as preserved by s. 6(e), Art. VIII of the State Constitution, shall receive an annual distribution from the Revenue Sharing Trust Fund for Counties equal to $6.24 times its population.
(3) The distribution to a unit of local government under this part is determined by the following formula:
(a) First, the entitlement of an eligible unit of local government shall be computed on the basis of the apportionment factor provided in s. 218.245, which shall be applied for all eligible units of local government to all receipts available for distribution in the respective revenue sharing trust fund.
(b) Second, revenue shared with eligible units of local government for any fiscal year shall be adjusted so that no eligible unit of local government receives less funds than its guaranteed entitlement.
(c) Third, revenues shared with counties for any fiscal year shall be adjusted so that no county receives less funds than its guaranteed entitlement plus the second guaranteed entitlement for counties.
(d) Fourth, revenue shared with units of local government for any fiscal year shall be adjusted so that no unit of local government receives less funds than its minimum entitlement.
(e) Fifth, after the adjustments provided in paragraphs (b), (c), and (d), and after deducting the amount committed to all the units of local government, the funds remaining in the respective trust funds shall be distributed to those eligible units of local government which qualify to receive additional moneys beyond the guaranteed entitlement, on the basis of the additional money of each qualified unit of local government in proportion to the total additional money of all qualified units of local government.
(4) Notwithstanding the provisions of paragraph (1)(c), no unit of local government which was eligible to participate in revenue sharing in the 3 years prior to initially participating in the local government half-cent sales tax shall be ineligible to participate in revenue sharing solely due to a millage or utility tax reduction afforded by the local government half-cent sales tax.
History.s. 1, ch. 72-360; s. 1, ch. 73-349; s. 1, ch. 74-194; s. 1, ch. 74-628; s. 1, ch. 77-102; s. 65, ch. 77-104; s. 2, ch. 80-53; s. 17, ch. 80-71; s. 39, ch. 80-274; s. 124, ch. 81-259; s. 22, ch. 82-154; s. 6, ch. 83-115; s. 7, ch. 83-167; s. 8, ch. 87-237; s. 7, ch. 87-239; s. 52, ch. 89-169; s. 1175, ch. 95-147; s. 10, ch. 2000-173; s. 253, ch. 2003-261; s. 128, ch. 2013-183.
Note.Former s. 218.22.

F.S. 218.23 on Google Scholar

F.S. 218.23 on CourtListener

Amendments to 218.23


Annotations, Discussions, Cases:

Cases Citing Statute 218.23

Total Results: 7  |  Sort by: Relevance  |  Newest First

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Rowe v. Pinellas Sports Auth., 461 So. 2d 72 (Fla. 1984).

Cited 30 times | Published | Supreme Court of Florida

...by the city to impose a minimum ad valorem tax. We do not agree that a referendum was required in this instance. The city pledged proceeds from its guaranteed entitlement funds and sales tax to secure its obligations under the Interlocal Agreement. Section 218.23, Florida Statutes (1983), specifies the requirements which must be fulfilled by the city for it to be eligible to receive the guaranteed entitlement funds in any fiscal year....
...ed revenue from any combination of these four sources ... . This paragraph requires only a minimum amount of revenue to be raised from the ad valorem tax, the occupational license tax, and the utility tax. It does not require a minimum millage rate. § 218.23(1)(c), Florida Statutes (1983) (emphasis added)....
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Coe v. Broward Cnty., 327 So. 2d 69 (Fla. 4th DCA 1976).

Cited 18 times | Published | Florida 4th District Court of Appeal

...to: * * * * * "(2) assessment or collection of taxes for state or county purposes, including extension of time therefor, relief of tax officers from due performance of their duties, and relief of their sureties from liability; * * *" [2] Fla. Stat. § 218.23 (1973); Fla....
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Ago (Fla. Att'y Gen. 2007).

Published | Florida Attorney General Reports

Revenue Sharing Trust Fund for Municipalities. Section 218.23(1), Florida Statutes, provides that in order
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Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

end on September 30 of the following year. 11 Section 218.23(1)(c), F.S., sets forth the requirements for
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Ago (Fla. Att'y Gen. 1975).

Published | Florida Attorney General Reports

sharing program beyond its minimum entitlement. Section 218.23(1)(c) provides in pertinent part: (1) To be
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Ago (Fla. Att'y Gen. 1978).

Published | Florida Attorney General Reports

...Thus, if the money borrowed for the purchase of a fire truck is repaid solely from uncommitted revenue sharing funds making up the guaranteed entitlement of the city, as defined by s. 218.21 (6)(b), F. S., distributed to the municipality pursuant to ss. 218.23 (2) and 218.245 (2), F....
...The revenue sharing trust for municipalities is created and established by s. 218.215 (2), F. S. To be eligible to participate in revenue sharing beyond the minimum entitlement defined in s. 218.21 (7), F. S., a unit of local government must comply with the provisions of s. 218.23 . Section 218.23 (2) also provides the formula for determining entitlement for eligible municipalities, including the guaranteed entitlement, see s. 218.23 (2)(b), F....
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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

...entive to eligible county law enforcement officers would render the county ineligible to participate in revenue sharing beyond the minimum entitlement for the fiscal year in which the county fails to certify that it meets the minimum requirements in section 218.23 , Florida Statutes....
...You state that the county commission has asked you to delete incentive pay for your certified deputies as a budgetary item for the next fiscal year. The commission has asked you to specify exactly what revenues would be jeopardized by its failure to include the incentive pay in your budget. Section 218.23 , Florida Statutes, sets forth the eligibility requirements for units of local government to participate in revenue sharing beyond the minimum entitlement. Relative to your inquiry, section 218.23 , Florida Statutes, in part, provides: (1) To be eligible to participate in revenue sharing beyond the minimum entitlement in any fiscal year, a unit of local government is required to have: * * * (d) Certified that persons in its employ as law enforcement officers, as defined in s....
...municipality failed to certify compliance with section 633.382 , Florida Statutes. That statute requires the payment of supplemental compensation to eligible firefighters. As is the case with salary incentives for eligible law enforcement officers, section 218.23 (1)(e), Florida Statutes, requires certification of compliance with section 633.382 , Florida Statutes, in order for a county or municipality to receive revenue sharing funds beyond the minimum entitlement....
...es, the funds remaining in the trust are distributed to those counties eligible to receive additional moneys beyond the guaranteed entitlement. 9 Accordingly, as discussed above, a county that fails to certify its compliance with the requirements in section 218.23 , Florida Statutes, would be ineligible to receive these additional moneys....
...For the fiscal year 1993-1994, the LGFI Handbook estimates for Franklin County a first guaranteed entitlement of $18,862 and a second guaranteed entitlement of $41,026. 10 Additional moneys designated as "growth money" available to Franklin County, due to its certification of compliance with section 218.23 , Florida Statutes, amount to $95,547....
...ntitlement and shall not be deemed to be a part of the guaranteed entitlement for purposes of any indenture, contract, or pledge to holders of obligations issued by any county. 8 1993 Local Government Financial Information Handbook, p. 58. See also, section 218.23 (2)(a)-(e), Fla. Stat. (1993), setting forth the distribution formula for revenue sharing funds. 9 See, s. 218.23 (e), Fla....

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.