Florida Statute 218.61 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS

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

(1) Each participating county or municipal government shall receive a portion of the local government half-cent sales tax, as provided in this part.

(2) Money 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. 218.64(3), if applicable. Such moneys shall be known as the “local government half-cent sales tax.”

(3) There 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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Amendments to 218.61

Annotations, Discussions, Cases:

Cases Citing Statute 218.61

Total Results: 3 | Sort by: Relevance | Newest First

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In Re Advisory Opinion to the Governor, 509 So. 2d 292 (Fla. 1987).

Cited 26 times | Published | Supreme Court of Florida | 12 Fla. L. Weekly 240

...Thus, statewide programs would have to be cut and essential services curtailed. *300 "The impact will be felt at all levels of government. For example, at least $53.5 million of the funds raised by this revenue source will flow to local governments under the terms of current law, Section 218.61, Florida Statutes....

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Ago (Fla. Att'y Gen. 2002).

Published | Florida Attorney General Reports

population figures during a current fiscal year. Section 218.61(3), Florida Statutes, creates the Local Government

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Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

the fiscal year and subsequent fiscal years.7 Section 218.61, F.S., creates the Local Government Half-cent

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