Revenue Manual. Orange County, Florida

Transcription

1 Revenue Manual Orange County, Florida 2018

2 Prepared by Orange County Office of Management and Budget Phone: Fax:

3 TABLE OF CONTENTS Scope and Purpose of Manual... i Organization of Manual... i Content Overview... ii Top 25 Revenue Sources... iii Top 25 Revenue Sources (Excluding Enterprise Funds)... iv Revenue Totals by General Category (All Funds)... v Revenue Totals by General Category (General Fund Only)... vi Revenue Capacity... vii-viii Authorized Uses of Sales Tax Revenue... ix Key to Revenue Page Layout... x - xii Table of Revenues... xiii - xx Revenue Pages Index of Revenues... A-1 - A-6

4 SCOPE AND PURPOSE OF MANUAL The Revenue Manual is a reference document providing the following types of information about selected Orange County revenues: Legislation or other official action authorizing collection of the revenue Classification and accounting codes used to identify the revenue A brief description of each revenue Timing of revenue receipts How the revenue is collected and handled Restrictions on use of the revenue A recent history of total annual amounts actually collected The amount budgeted for the current fiscal year Because of the necessarily abbreviated nature of information presented in this manual, it is not intended for use as a substitute for the comprehensive and authoritative information contained in governing directives such as Florida Statutes, Orange County Code, and associated ordinances, resolutions, and agreements. ORGANIZATION OF MANUAL The first fund presented in the Revenue Pages section of this manual is the General Fund- -Fund Because of the size and complexity of the General Fund, a large portion of this document is devoted to General Fund revenues. Following the General Fund portion of the Revenue Pages section, other funds and their revenues are listed in numeric sequence (i.e., Fund 0234, Fund 0235, Fund 1002, etc.). i

5 CONTENT OVERVIEW REVENUES INCLUDED Generally, this manual includes selected revenues averaging about $10,000 or more per year, plus certain other revenues of particular interest, falling within such classifications as: Taxes Licenses & Permits Intergovernmental Revenue Charges for Services Fines & Forfeits Miscellaneous Revenue REVENUES NOT INCLUDED This manual does not include revenues within such classifications as: Interest on Investments Interfund Transfers Internal Service Charges Proceeds from Bonds Grant Revenues ii

6 TOP 25 REVENUE SOURCES FY ACTUALS ($'s in millions) Actual Revenue Rank Page Fund Name Revenue Source Name Account FY General Fund Ad Valorem Tax $ Convention Center Tourist Development Tax Water/Wastewater Water Utilities Sys. Service Charges xx Sales Tax Trust State Shared Sales Tax Fire and EMS Ad Valorem Tax Special Tax MSTU Ad Valorem Tax Public Service Tax Utility Tax xx Mandatory Refuse Collection Mandatory Garbage Fees x Capital Improvement 88/92/98 State Revenue Sharing Water/Wastewater Connection Fees xx Solid Waste System Tipping Fees xx Local Option Gas Tax Local Option Gas Tax Misc. Construction Projects Ad Valorem Tax Water/Wastewater Developer System Donations x Convention Center Catering and Concessions General Fund Tax Collector Excess Fees Special Tax MSTU Communications Services Tax Building Safety Building Permits--Building Division Fire and EMS EMS Transportation Parks Fund Ad Valorem Tax Traffic Impact Fee Traffic Impact Fees 103x x Convention Center Main Hall Rental Convention Center Utility Services Constitutional Gas Tax 80% Constitutional Gas Tax Street Lighting MSTU Funds Street Lighting Assessment 11xx Note: School impact fees are excluded from this table since they are forwarded to the Orange County School Board. iii

7 TOP 25 REVENUE SOURCES (EXCLUDING ENTERPRISE FUNDS) FY ACTUALS ($'s in millions) Actual Revenue Rank Page Fund Name Revenue Source Name Account FY General Fund Ad Valorem Tax $ Sales Tax Trust State Shared Sales Tax Fire and EMS Ad Valorem Tax Special Tax MSTU Ad Valorem Tax Public Service Tax Utility Tax xx Mandatory Refuse Collection Mandatory Garbage Fees x Capital Improvement 88/92/98 State Revenue Sharing Local Option Gas Tax Local Option Gas Tax Misc. Construction Projects Ad Valorem Tax General Fund Tax Collector Excess Fees Special Tax MSTU Communications Services Tax Building Safety Building Permits--Building Division Fire and EMS EMS Transportation Parks Fund Ad Valorem Tax Traffic Impact Fee Traffic Impact Fees 103x x Constitutional Gas Tax 80% Constitutional Gas Tax Street Lighting MSTU Funds Street Lighting Assessments 11xx Retainage Pond MSTU Fund Retainage Pond Assessment Transportation Trust Fund County Gas Tax--One Cent Parks & Recreation Impact Fee Parks & Recreation Impact Fees General Fund Misc. Reim. from Oth. Gov. Agencies Fee Fund 911 Fees x General Fund County Controller Excess Fees Court Facilities Fund Court Facilities Fee ($30) I-Drive Bus Service Fund Ad Valorem Tax Note: School impact fees are excluded from this table since they are forwarded to the Orange County School Board. The enterprise funds excluded are Convention Center, Water/Wastewater, and Solid Waste System. iv

8 REVENUE TOTALS BY GENERAL CATEGORY (ALL FUNDS) ($ in millions) FY FY % General Category Actual Actual Variance Ad Valorem Taxes $645.4 $ % Contributions and Donations % Court Related Revenues % Federal Grants % Federal Payments in Lieu of Taxes % General Government Taxes % Interest and Other Earnings % Judgements, Fines and Forfeits % Miscellaneous Revenues % Other Sources % Other Sources-Transfers % Permits, Fees, Special Assessments % Rents and Royalties % Sales % Service Charges % State Grants % State Shared % Total $3,041.5 $3, % Note: This summary table reflects all revenue sources, with no exclusions. v

9 REVENUE BY GENERAL CATEGORY (GENERAL FUND ONLY) ($ in millions) FY FY % General Category Actual Actual Variance Ad Valorem Taxes $390.4 $ % Contributions and Donations % Court Related Revenues % Federal Payments in Lieu of Taxes % General Government Taxes % Interest and Other Earnings % Judgements, Fines and Forfeits % Miscellaneous Revenues % Other Sources % Other Sources-Transfers % Permits, Fees, Special Assessments % Rents and Royalties % Sales % Service Charges % State Grants % State Shared % Total $751.1 $ % Note: This summary table reflects all revenue sources, with no exclusions. vi

10 REVENUE CAPACITY LIMITATION OF LOCAL MILLAGE Article VII, Section 9 (b) of the Florida Constitution establishes limitations on local ad valorem tax millage. Among those local millage limitations are maximums of ten mills for all county purposes, and ten mills for all municipal purposes. Millage Limitation for County Purposes The millage limitation for county purposes is implemented by Florida Statute as follows: (1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 10 mills, except for voted levies. This millage limitation is further defined by the of Revenue as the sum of the countywide and dependent district millages. More specifically, if the dependent districts do not overlap, then only the greater dependent district millage is added to the countywide millage to test for compliance; and if the dependent districts do overlap, then the sum of those millages is added to the countywide millage. For FY the county millages subject to this limitation are shown below. The compliance test demonstrates the county is within the 10-mill limitation. Taxing Authority FY Millage Countywide Lake Conway Water & Navigation (Dependent District) Windermere Navigation (Dependent District) Compliance Test Countywide Lake Conway Water & Navigation Total Millage Millage Limitation for Municipal Purposes The millage limitation for municipal purposes is implemented by Florida Statute as follows: (3) Any county which, through a municipal service taxing unit, provides services or facilities of the kind or type commonly provided by municipalities, may levy, in addition to the millages otherwise provided in this section, against real property and tangible personal property within each such municipal service taxing unit an ad valorem tax millage not in excess of 10 mills to pay for such services or facilities provided with the funds obtained through such levy within such municipal service taxing unit. Furthermore, Florida Statute (1)(q) states: the millage levied on any parcel of property for municipal purposes by all municipal service taxing units and the municipality may not exceed 10 mills. Taking into consideration the millages of unincorporated Orange County, all municipalities within the county, and all municipal service taxing units, as applicable to any single parcel, the highest millage levied for FY on any parcel is and is, therefore, within the 10-mill limitation. vii

11 REVENUE CAPACITY LOCAL DISCRETIONARY SALES SURTAXES (a.k.a. LOCAL OPTION SALES TAXES) Orange County qualifies for the following four unutilized Local Option Sales Taxes: The Charter County Transportation System Surtax of up to 1% per F.S (1). This levy is subject to a charter amendment approved by a majority vote of the county s electorate. The Emergency Fire Rescue Services and Facilities Surtax of up to 1% per F.S (8). This surtax shall be levied pursuant to an ordinance enacted by a majority vote of the county s governing body and approved by voters in a countywide referendum. The Indigent Care and Trauma Center Surtax of up to 0.5% per F.S (4). This levy may be imposed either by an extraordinary vote of the county s governing body or by voter approval in a countywide referendum. The Local Government Infrastructure Surtax of 0.5% or 1.0% per F.S (2). This surtax shall be levied pursuant to an ordinance enacted by a majority vote of the county s governing body and approved by voters in a countywide referendum. (The combined rate of the Indigent Care and Trauma Center Surtax and the Local Government Infrastructure Surtax shall not exceed 1.0%.) LOCAL OPTION FUEL TAXES Orange County has the following two unutilized locally imposed motor fuel taxes: The Ninth Cent Fuel Tax of one cent on every gallon of motor fuel per F.S This tax may be authorized by an ordinance adopted by an extraordinary vote of the county s governing body or by voter approval in a countywide referendum. The Second Local Option Motor Fuel Tax of one to five cents on every gallon of motor fuel per F.S (1)(b). This tax shall be levied by an ordinance adopted by a majority plus one vote of the membership of the county s governing body or by voter approval in a countywide referendum. COMMUNICATIONS SERVICES TAX Orange County currently levies the maximum Local Communications Services Tax (CST) rate of 4.98% as allowed for a charter county that has chosen to levy permit fees. If the county were to choose not to levy permit fees, then the maximum Local CST rate could be increased by 0.12% to a new maximum of 5.1% per Florida Statute (2)(a). The Local Communications Services Tax rate is levied by county ordinance. viii

12 County Unincorporated Population + (2/3 x County's Incorporated Population) Total Countywide Population + (2/3 x County's Incorporated Population) Orange County values [BEBR 4/1/2017 population figures]: Total County population 1,313,880 Unincorporated population 834,353 Incorporated population 479, ,353 + ( 2/3 * 479,527 ) = 1,154,038 = distribution factor 1,313,880 + ( 2/3 * 479,527 ) 1,633,565 Description of ratios: Ratio A (2/3 x County's Incorporated Population) Total Countywide Population + (2/3 x County's Incorporated Population) Ratio B County Unincorporated Population Total Countywide Population + (2/3 x County's Incorporated Population) Calculation of ratios: AUTHORIZED USES OF SALES TAX REVENUE (Source: Local Government Financial Information Handbook) The proportion of the total proceeds received by a county government, based on two-thirds of the incorporated area population, shall be deemed countywide revenues and shall be expended only for countywide tax relief of countywide programs. The remaining county government portion shall be deemed county revenues derived on behalf of the unincorporated area but may be expended on a countywide basis. The county government's distribution factor is calculated using the formula below. In order to determine the county government's portions derived on behalf of two-thirds of the incorporated area population and on behalf of the unincorporated area population, it is necessary to calculate two ratios. Ratio A Proportion ( 2/3 * 479,527 ) = 319,685 = % 1,313,880 + ( 2/3 * 479,527 ) 1,633,565 Shall be expended only for countywide tax relief of countywide programs. Ratio B 834,353 = 834,353 = % 1,313,880 + ( 2/3 * 479,527 ) 1,633, % Shall be deemed county revenues derived on behalf of the unincorporated area but may be expended on a countywide basis. ix

13 KEY TO REVENUE PAGE LAYOUT AUTHORIZATION State and/or local legislation enabling Orange County to collect the revenue. Legal agreements the County has made which result in revenue. Administrative regulations enacted by the Board of County Commissioners. Board action resulting in the charging of fees for services. REVENUE SOURCE Title--account name assigned to the revenue source by the Comptroller. Number--four-digit account code established by the Comptroller conforming to the State Uniform Accounting System account table. REVENUE CLASSIFICATION Revenue Category Code Name 11 Ad Valorem Taxes 12 Local Option Taxes 14 Utility Service Taxes 15 Communication Services Taxes 16 Local Business Tax 22 Building Permits 23 Franchise Fees 24 Impact Fees 25 Special Assessments 29 Other Permits and Fees 31 Federal Grants 33 Federal Payments in Lieu of Taxes 34 State Grants 35 State Shared Revenues 37 Grants from Other Local s 41 General Government Service Charges 42 Public Safety Service Charges 43 Physical Environment Service Charges 44 Transportation Service Charges 46 Human Services Service Charges 47 Culture & Recreation Service Charges 48 Court-Related Revenue 49 Other Charges for Services 51 Court-Ordered Judgments and Fines 54 Violations of Local Ordinances 55 Federal Fines & Forfeits 56 State Fines & Forfeits 58 Forfeits 59 Other Judgments, Fines & Forfeits 61 Interest and Other Earnings 62 Rents and Royalties 64 Disposition of Fixed Assets 65 Sale of Surplus Material and Scrap 66 Contributions and Donations from Private Sources 67 Licenses 69 Miscellaneous Revenues 81 Inter-Fund Transfers In 82 Contributions from Enterprise Operations x

14 KEY TO REVENUE PAGE LAYOUT REVENUE CLASSIFICATION (Continued) Revenue Category (Continued) Code Name 83 Installment Purchases & Capital Lease Proceeds 84 Debt Proceeds 85 Proceeds of Refunding Bonds 86 Intragovernmental Transfers from Constitutional Officers 89 Proprietary Non-Operating Revenue Type Code GMIX GSSR GSSS GTXA GTXB GTXC GTXG GTXP GTXT GUIX NCPX NISX NOTX NTCX PCGX PCSX POGX TXXX Name General Revenue-Miscellaneous General Revenue-State Shared Revenue Sharing General Revenue-State Shared Sales Tax General Revenue-Ad Valorem Tax General Revenue-Local Business Tax General Revenue-Communication Services Tax General Revenue-Local Option Gas Tax General Revenue-Public Service Tax General Revenue-Tourist Development Tax General Revenue-Unrestricted Investment Earnings Nonrevenue-Capital Proceeds Nonrevenue-Internal Service Revenues Nonrevenue-Other Nonrevenue-Transfers from Constitutional Officers Program Revenue-Capital Grants and Contributions Program Revenue-Charges for Services Program Revenue-Operating Grants and Contributions Transfers-Interfund Revenue Group Code AA BB CC DD EE FF GG HH II LL MM NN OO RE SS Name Taxes Special Assessments Licenses & Permits Intergovernmental Revenue Charges for Services Fines & Forfeitures Interest Miscellaneous Revenue Internal Services Proceeds from Bonds/Long Term Debt Operating Transfers In Proceeds from Disposal of Assets Transfers from Constitutional Officers Reimbursables Non-Revenue State Uniform Accounting System (UAS) Number Account code on the State Uniform Accounting System used to identify the revenue source. xi

15 KEY TO REVENUE PAGE LAYOUT RECIPIENT Name and number of the fund into which revenue is initially recorded. and unit numbers where revenues are initially recorded. DESCRIPTION History of the revenue source: date established, changes in affected parties, revisions to amounts and procedures. Reasons for collecting the revenue. Current assessment practice. FEE SCHEDULE Where practical, rates or dollar amounts are given. Most user fees are listed separately in the Orange County Fee Directory. RESTRICTIONS Revenues may need to be accounted for in a specified manner. Proceeds may be restricted to use for limited purposes. COLLECTION FREQUENCY Intervals at which receipts are actually recognized in the accounting system. ADMINISTRATION Name of the fund where revenue is initially received. Expenses normally paid by this source. COLLECTION HISTORY AND CURRENT BUDGET Seven-year history of actual revenue collected, plus current adopted budget amount. Percentage variance over prior fiscal year amount. xii

16 TABLE OF REVENUES GENERAL FUND FUND 0001 Revenue Description Page Ad Valorem Tax County Administrator Miscellaneous Revenue 1 Local Business Tax County Administrator Comptroller 2 Adult Entertainment Business Tax County Administrator Comptroller 3 Building Permits Com. Env. & Dev. Serv. Zoning 4 Building Permits Health Services Public Health 5 Insurance Agents County License County Administrator Miscellaneous Revenue 6 Mobile Home Licenses County Administrator Miscellaneous Revenue 7 Alcoholic Beverage Licenses County Administrator Miscellaneous Revenue 8 Pari-Mutuel Distribution Replacement County Administrator Miscellaneous Revenue 9 Medical Examiner Reimb. Health Services Medical 10 Certification/Copy Fees Sheriff Law Enforcement 11 Certification/Copy Fees County Administrator Miscellaneous Revenue 12 Sheriff Civil Earnings Sheriff Law Enforcement 13 Sheriff Excess Fees County Administrator Miscellaneous Revenue 14 Tax Collector Excess Fees County Administrator Miscellaneous Revenue 15 Supvr. of Elec. Excess Fees County Administrator Miscellaneous Revenue 16 Prop. Appr. Excess Fees County Administrator Miscellaneous Revenue 17 Co. Comptroller Excess Fees County Administrator Miscellaneous Revenue 18 Utility Operations (OUC) County Administrator Miscellaneous Revenue 19 Dog Registrations Health Services Animal Services 20 Adoptions/Impoundments Health Services Animal Services 21 Clinic Services Health Services Animal Services 22 Pollution Control Admin. Com. Env. & Dev. Serv. Env. Protection 23 Conservation Analysis Com. Env. & Dev. Serv. Env. Protection 24 Lot Clearing/Landscaping Com. Env. & Dev. Serv. Code Enforcement 25 Medical Exam. Serv./Osceola Health Services Medical Examiner 26 Client Fees Alt. Community Serv. Corrections Alt. Community Serv. 27 Client Fees Pre-trial Diversion Corrections Pre-trial Services 28 Client Fees Probation Corrections Probation 29 Client Fees Home Confinement Corrections Community Surveillance 30 Client Fees Work Release Center Corrections Work Release Center 31 Federal Prisoner Room & Board Corrections Admin/Command Section 32 Medical Service Charges Corrections Admin/Command Section 33 Zoning Fees Com. Env. & Dev. Serv. Zoning 34 Administration Fees Com. Env. & Dev. Serv. Multiple 35 PSP/Lot Split/Plat/Addressing Com. Env. & Dev. Serv. Multiple 36 Zoning Fees Com. Env. & Dev. Serv. Planning 37 Parking Tickets Comptroller Parking Violations 38 Code Enforcement Fines/BZA Multiple Multiple 39 Refund Prior Year Expense County Administrator Multiple 40 Sale of Surplus Furn. & Equip. County Administrator Miscellaneous Revenue 41 Unclaimed Tax Redemptions County Administrator Miscellaneous Revenue 42 Pay Phone Commissions Corrections Corrections Welfare 43 Misc. Reimb. Other Gov t Agency County Administrator Miscellaneous Revenue 44 Misc. Reimb. Other Than Gov t Agency County Administrator Miscellaneous Revenue 45 Miscellaneous Rents Multiple Multiple 46 Misc. Reimb. Other Gov t Agency Corrections Admin/Command Section 47 Refund Prior Year Expense Family Services Commission for Children 48 xiii

17 TABLE OF REVENUES DONATIONS FUND 0234 Revenue Description Page Contributions & Donations Multiple Multiple 49 CFS BOARD DONATIONS FUND 0235 Contributions & Donations Family Services Great Oaks Village 50 TRANSPORTATION TRUST FUND FUND 1002 Constitutional Gas Tax, 20% Public Works Highway 51 Ninth Cent Gas Tax Public Works Highway 52 Final Subdivision Fees Public Works Engineering 53 Right-of-Way Permits Public Works Engineering 54 Reimbursement for Fuel Taxes Public Works Highway 55 Commercial Permits Public Works Engineering 56 Misc. Reimb. Other Gov't Agency Public Works Multiple 57 Underground Utility Permits Public Works Engineering 58 Excavate & Fill Permits Public Works Engineering 59 Traffic Monitoring Fee Public Works Engineering 60 PSP/Lot Split/Plat/Addressing Public Works Engineering 61 Zoning Fees Public Works Engineering 62 Final Plat Applications Public Works Engineering 63 Filing Fee/Petition to Vacate Public Works Engineering 64 Insurance Proceeds--Equipment Public Works Multiple 65 General Engineering Permit Fee Public Works Engineering 66 After Hours Inspection Fee Public Works Engineering 67 County Gas Tax--One Cent Public Works Highway 68 Flood Plain Permits Public Works Stormwater Management 69 CONSTITUTIONAL GAS TAX FUND FUND 1003 Constitutional Gas Tax, 80% Public Works Highway 70 LOCAL OPTION GAS TAX FUND FUND 1004 Six Cent Local Option Gas Tax Public Works Highway 71 SPECIAL TAX MSTU FUND FUND 1005 Ad Valorem Tax County Administrator Miscellaneous Revenue 72 Communications Services Tax County Administrator Miscellaneous Revenue 73 Tax Collector Excess Fees County Administrator Miscellaneous Revenue 74 MANDATORY REFUSE COLLECTION FUND FUND 1006 Mandatory Garbage Fee Utilities Multiple 75 xiv

18 TABLE OF REVENUES O.C. FIRE PROTECTION & EMS MSTU FUND FUND 1009 Revenue Description Page Ad Valorem Tax Fire & Rescue Serv. Fire 76 EMS Transportation Fire & Rescue Serv. Fire 77 Belle Isle Fire Protection Fire & Rescue Serv. Fire 78 Maitland Dispatch Services Fire & Rescue Serv. Fire 79 Tax Collector Excess Fees Fire & Rescue Serv. Fire 80 Edgewood Fire Protection Fire & Rescue Serv. Fire 81 Oakland Fire Protection Fire & Rescue Serv. Fire 82 Ocoee Dispatch Services Fire & Rescue Serv. Fire 83 Winter Garden Dispatch Services Fire & Rescue Serv. Fire 84 Misc. Reimb. Other Gov't Agency Fire & Rescue Serv. Fire 85 State Incentive Pay Reimbursement Fire & Rescue Serv. Fire 86 Miscellaneous Contractor Permits Fire & Rescue Serv. Fire 87 Sale of Surplus Furn. & Equip. Fire & Rescue Serv. Fire 88 After Hours Inspection Fee Fire & Rescue Serv. Fire 89 Fire Watch, Standby, Spec. Event Fee Fire & Rescue Serv. Fire 90 False Alarm Fee Fire & Rescue Serv. Fire 91 Building Permit Fees Fire & Rescue Serv. Fire 92 Insurance Proceeds--Equipment Fire & Rescue Serv. Fire 93 Property Appraiser Excess Fees Fire & Rescue Serv. Fire 94 AIR POLLUTION CONTROL FUND FUND 1010 Air Pollution/Vehicle Fees Com. Env. & Dev. Serv. Air Pollution 95 BUILDING SAFETY FUND FUND 1011 Building Permits Com. Env. & Dev. Serv. Building 96 Miscellaneous Contractor Permits Com. Env. & Dev. Serv. Building 97 Overtime Building Inspection Fees Com. Env. & Dev. Serv. Building 98 Contractor Business Tax Com. Env. & Dev. Serv. Building 99 AIR QUALITY IMPROVEMENT FUND FUND 1013 Air Permitting Fees Com. Env. & Dev. Serv. Air Quality Improvement 100 FDER Pollution Enforcement Recovery Com. Env. & Dev. Serv. Air Quality Improvement 101 LAW ENFORCEMENT FUNDS FUNDS 1014 to 1016 Sale of Confiscated Property Sheriff Law Enforcement Trust 102 Police Education Fees Corrections Law Enf. Ed. Corrections 103 Police Education Fees Sheriff Law Enf. Ed. Sheriff 104 MISCELLANEOUS CONSTRUCTION PROJECTS FUND FUND 1023 Ad Valorem Tax County Administrator Miscellaneous Revenue 105 xv

19 TABLE OF REVENUES ORANGE BLOSSOM TRAIL CRA TRUST FUND FUND 1025 Revenue Description Page Misc. Reimb. Other Gov't Agency County Administrator Miscellaneous Revenue 106 CONSERVATION TRUST FUND FUND 1026 Conservation Ordinance 89-8 Com. Env. & Dev. Serv. Env. Land Acquisition 107 DRUG ABUSE TRUST FUND FUND 1027 Drug Abuse Penalties County Administrator Miscellaneous Revenue 108 Drug Court Program Fee ($900) County Administrator Miscellaneous Revenue 109 TREE REPLACEMENT TRUST FUND FUND 1029 Conservation Ordinance 89-8 Family Services Cooperative Extension Serv. 110 IMPACT FEE FUNDS FUNDS 1031 to -35, -40, -46 Traffic Impact Fees Public Works Traffic Impact Fees 111 Road Capacity Reservation Fees Public Works Traffic Impact Fees 112 Law Enforcement Impact Fees County Administrator Law Enf. Impact Fees 113 School Impact Fees Com. Env. & Dev. Serv. School Impact Fees 114 Fire Impact Fees Fire & Rescue Serv. Fire Impact Fees 115 PARKS FUND FUND 1050 Ad Valorem Tax Com. Env. & Dev. Serv. Parks & Recreation 116 Parks General Programs Com. Env. & Dev. Serv. Multiple 117 Athletic Programs Com. Env. & Dev. Serv. Multiple 118 Klub Kid / Holiday Programs Com. Env. & Dev. Serv. Multiple 119 Camping Fees Com. Env. & Dev. Serv. Multiple 120 Entrance Fee Com. Env. & Dev. Serv. Multiple 121 Recreational Fac. Use Fee Com. Env. & Dev. Serv. Multiple 122 Concessions Revenue Com. Env. & Dev. Serv. Multiple FEE FUND FUND Fees Info. Systems & Serv. 911 Fees 124 POLLUTANT STORAGE TANK FUND FUND 1059 Storage Tank Violation Ord Com. Env. & Dev. Serv. Storage Tank Compliance 125 ENERGY EFFICIENCY, RENEWABLE ENERGY FUND FUND 1060 Contributions & Donations Com. Env. & Dev. Serv. Climate Change/Renew. 126 xvi

20 TABLE OF REVENUES LAKE DISTRICTS FUNDS 1061 to 1092 Revenue Description Page Bass Lake--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Big Sand Lake--Ad Valorem Tax Com. Env. & Dev. Serv. Big Sand Lake District 127 Lake Holden--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Holden District 127 Lake Horseshoe--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Irma--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Jean--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Jessamine--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Killarney--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Lawn--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Mary--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Pickett--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Price--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Rose--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Sue--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Waumpi--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 Lake Whippoorwill--Ad Valorem Tax Com. Env. & Dev. Serv. Lade Districts 127 Little Lake Fairview--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 South Lake Fairview--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 127 WATER AND NAVIGATION DISTRICTS FUNDS 1095, 1096 Lake Conway--Ad Valorem Tax Com. Env. & Dev. Serv. Lake Districts 128 Lake Windermere--Ad Valorem Tax Com. Env. & Dev. Serv. Windermere Lake District 129 MSTU'S FUNDS 1101 to 1219 Street Lighting Assessment Comptroller Street Lights 130 Retainage Pond Assessment Comptroller Retention Ponds 131 Common Area Maintenance Comptroller Multiple 132 Drainage Maintenance Assessment Comptroller Multiple 133 OBT Corridor--Ad Valorem Tax Comptroller OBT Corridor Area 134 OBT Neighborhood--Ad Valorem Tax Comptroller OBT Neighborhood Area 135 Orl. Central Park--Ad Valorem Tax Comptroller OCP Drain. Maint. Improv. 136 I Drive Plan/Admin.--Ad Valorem Tax County Administrator I Drive Plan/Admin. MSTU 137 I Drive Bus Service--Ad Valorem Tax County Administrator I Drive Bus Service MSTU 138 North I Drive Impr.--Ad Valorem Tax County Administrator North I Drive Impr. MSTU 139 Apopka-Vineland Landscape Comptroller Common Area Maint. 140 TEEN COURT FUND FUND 1241 Teen Court Court Administration Teen Court 141 CRIME PREVENTION FUND FUND 1242 Fines and Forfeitures Family Services Safe Neighborhood Prog. 142 ORANGE BLOSSOM TRAIL NEIGH. IMPROV. DIST. FUND FUND 1243 Fines and Forfeitures County Administrator OBT Crime Prevention 143 xvii

21 TABLE OF REVENUES COURT TECHNOLOGY FUND FUND 1247 Revenue Description Page Court Technology Fee ($2) Info. Systems & Serv. Data Services 144 COURT FACILITIES FUND FUND 1248 Court Facilities Fee ($30) Administrative Services Facilities Management 145 BOATING IMPROVEMENT PROGRAM FUND FUND 1250 Boating Registration Fees Com. Env. & Dev. Serv. Parks & Recreation 146 LOCAL COURT PROGRAM FUND FUND 1251 Court Cost ($65) Ord Court Administration Court Administration 147 LEGAL AID PROGRAMS FUND FUND 1252 Court Cost ($65) Ord County Administrator Legal Aid Program 148 LAW LIBRARY FUND FUND 1253 Court Cost ($65) Ord County Administrator Law Library 149 JUVENILE COURT PROGRAM FUND FUND 1254 Court Cost ($65) Ord Court Administration Court Administration 150 PARKS AND RECREATION IMPACT FEE FUND FUND 1265 Parks and Rec. Impact Fees Com. Env. & Dev. Serv. Parks and Recreation 151 ANIMAL SERVICES TRUST FUNDS FUNDS 1291 to 1295 Contributions & Donations Health Services Animal Services 152 LAKESIDE VILLAGE ADEQUATE PUBLIC FACILITY FUND FUND 1450 Donations-Capital County Administrator Miscellaneous Revenue 153 INMATE COMMISSARY FUND FUND 1660 Jail Commissary Sales Corrections Corrections Welfare 154 SALES TAX TRUST FUND FUND 2314 State Shared Sales Tax Comptroller Redemption of Debt 155 O.C. PROMISSORY NOTE SERIES 2010 FUND FUND 2315 Traffic Violation Surcharge Info. Systems & Serv. Radio Systems 156 xviii

22 TABLE OF REVENUES CAPITAL IMPROVEMENT 1988/92/98 FUND FUND 2317 Revenue Description Page State Revenue Sharing Trust Comptroller Redemption of Debt 157 PUBLIC SERVICE TAX DEBT SERVICE FUND FUND 2319 Utility Taxes County Administrator Public Serv. Tax Rev. 158 SOLID WASTE SYSTEM FUND FUND 4410 Tipping Fees Utilities Resource Recovery 159 Sale of Surplus Furn. & Equip. Utilities Resource Recovery 160 Service (Late) Charges Utilities Resource Recovery 161 Miscellaneous Revenue Utilities Resource Recovery 162 Sale of Landfill Gas Utilities Resource Recovery 163 Recycling Host Fee Utilities Resource Recovery 164 Reclaimed Water-Cooling Tower Utilities Resource Recovery 165 WATER / WASTEWATER FUND FUND 4420 Water Utilities System Svc. Charges Utilities Utilities 166 Revenue and Maintenance Fees Utilities Utilities 167 Connection Fees--Water/Sewer Utilities Utilities 168 Developer System Donations Utilities Utilities 169 Miscellaneous Operating Revenues Utilities Utilities 170 Developer Reimbursements--Capital Utilities Utilities 171 Sewer Environmental Surcharge Utilities Utilities 172 Initiate Account Service Utilities Utilities 173 Cut On/Off Service Utilities Utilities 174 Septic Service Utilities Utilities 175 Service (Late) Charges Utilities Utilities 176 Water Utilities Charges to Other Funds Utilities Utilities 177 Sale of Surplus Furn & Equip. Utilities Utilities 178 Line Installations Utilities Utilities 179 Meter/Line Damage Utilities Utilities 180 Zoning Fees Utilities Utilities 181 NSF Charges Water Sewer Utilities Utilities 182 Miscellaneous Rents Utilities Utilities 183 Surplus Land Sales Utilities Utilities 184 Building Permits Utilities Utilities 185 Reclaimed Water-Cooling Tower Utilities Utilities 186 Lab Services Utilities Utilities 187 Plans and Specifications Utilities Utilities 188 Water Conservation Fines Utilities Utilities 189 Cell Tower Rental Utilities Utilities 190 Insurance Proceeds Equipment Utilities Utilities 191 xix

23 TABLE OF REVENUES CONVENTION CENTER FUND FUND 4430 Revenue Description Page Local Option Resort Tax Convention Center Convention Center 192 Main Hall Rental Convention Center Convention Center 193 Catering and Concessions Convention Center Convention Center 194 Utility Services Convention Center Convention Center 195 Event Labor and Expense Charges Convention Center Multiple 196 Parking Lot Convention Center Convention Center 197 Telephone Services Convention Center Convention Center 198 Vendor Commissions Convention Center Multiple 199 Auditorium & Valencia Room Rental Convention Center Convention Center 200 Forfeited Rent Deposits Convention Center Convention Center 201 Meeting Room Rental Convention Center Convention Center 202 Equipment Rental Convention Center Multiple 203 Miscellaneous Revenue Convention Center Convention Center 204 xx

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25 AD VALOREM TAX GENERAL FUND F.S , , Ad Valorem Tax / GTXA / AA General Fund Ad valorem taxes result from the levy of taxes on real property and tangible personal property. Counties are authorized to levy up to 10 mills for countywide purposes on all taxable property within the county and an additional 10 mills in the unincorporated area for municipal purposes. Qualified homeowners may receive exemptions from the taxable value of their property. Exemptions include those for homesteaders, lowincome seniors, widows/widowers, blindness and disability. Orange County currently assesses ad valorem taxes in the following categories: countywide, special tax service districts, special tax lake districts, and special tax water and navigation districts. Only the countywide millage, which contains the general fund millage as a subset, finances the general fund. General Fund millage rate, per thousand dollars valuation: Discount: Nov. 4%, Dec. 3%, Jan. 2%, Feb. 1% RESTRICTIONS: Federal, state, county and municipal property is exempt from ad valorem tax. Funds are received approximately monthly from the Tax Collector. State law requires the Tax Collector to make a minimum of 14 distributions per year two in November, two in December, and one per month for the rest of the year. Revenues are received into the General Fund and are used to provide a major portion of County services. Revenue $ 327,127,911 $ 318,903,047 $ 317,272,332 $ 328,671,037 $ 352,376,872 $ 390,403,762 $ 424,047,622 $ 486,359,719 % Change -12.8% -2.5% -0.5% 3.6% 7.2% 10.8% 8.6% 14.7% $500,000,000 $400,000,000 $300,000,000 $200,000,000 $100,000,000 1

26 LOCAL BUSINESS TAX GENERAL FUND F.S. 205, Local Business Tax 2140 O.C. Code Ch. 25, Art. III 16 / GTXB / AA General Fund In 1980, the Florida Legislature enacted Florida Statute 205, transferring authority for occupational regulation from the State to the counties. Orange County local business taxes (originally know as occupational licenses) have been required in both incorporated and unincorporated areas since approval by the Board of County Commissioners, also in Annual local business taxes are due September 30. When applications are processed after April 1, a half-year amount is collected. The Tax Collector distributes total receipts, less administrative charges, to the cities and to Orange County based on population. Local business taxes vary with type of business. Refer to the "Tax Collector" section of the Orange County Fee Directory for a complete listing. According to Chapter , Florida Statutes, All business tax receipts shall be sold by the appropriate tax collector beginning July 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. The Orange County Tax Collector remits revenues to the County Comptroller monthly. A majority of collections occur in September and October. Taxes are received into the General Fund where they are used for countywide operating and maintenance expenses. Revenue $2,055,389 $2,036,811 $2,256,405 $2,389,262 $2,555,007 $2,695,306 $2,533,354 $2,500,000 % Change -1.3% -0.9% 10.8% 5.9% 6.9% 5.5% -6.0% -1.3% $3,000,000 $2,000,000 $1,000,000 2

27 ADULT ENTERTAINMENT BUSINESS TAX GENERAL FUND Orange County Code Ch. 3, ss 3-27, 3-31 Adult Entertainment Business Tax / GTXB / AA General Fund Proprietors of adult entertainment establishments in unincorporated Orange County must secure an Adult Entertainment License in addition to a local business tax receipt. Adult Entertainment License fees were established by the Board of County Commissioners in Annual license fees are due September 30; new licenses processed after April 1 are charged a half-year fee. Applications and annual license renewals are processed by the Tax Collector's Office, which collects the fees and remits them to the County. Application for new license or transfer $ Annual renewal fee Adult bookstore, adult motel $ Theater: per booth $ per seat or parking space $ 3.50 (Refer to Code for complete listing.) Fees are collected by the Tax Collector as licenses are issued or renewed. The Tax Collector remits revenues monthly to the County Comptroller for the Board of County Commissioners. Revenue is received into the General Fund where it is used for countywide operating and maintenance expenses. Revenue $9,750 $9,075 $10,578 $10,170 $10,470 $9,019 $11,070 $9,000 % Change 0.0% -6.9% 16.6% -3.9% 2.9% -13.9% 22.7% -18.7% $15,000 $10,000 $5,000 3

28 BUILDING PERMITS--ZONING DIVISION GENERAL FUND O.C. Fee Directory Building Permits--Zoning Division / PCSX / CC General Fund This account represents fees charged by the Zoning Division for work on building permits issued by the Division of Building Safety. Zoning staff reviews all new residential and commercial construction, fence, tent, trailer, and demolition permits for conformance with Orange County zoning regulations. Fees are designed to cover staff review time plus an allowance for overhead. Zoning fees vary with the type of permit being issued. Refer to the Orange County Fee Directory for a complete listing of permit fees. Charges are assessed by Zoning Division Staff and are collected just prior to issuance of building permits. Collections are remitted daily to the Comptroller for the Board of County Commissioners. Prior to FY 06-07, this revenue was received into the Building/Planning/Zoning Fund (now the Building Safety Fund) and used for operating expenses. As of FY 06-07, however, this revenue is received into the General Fund. Revenue $512,309 $601,554 $815,168 $836,273 $930,320 $1,116,243 $1,136,146 $1,000,000 % Change 0.0% 17.4% 35.5% 2.6% 11.2% 20.0% 1.8% -12.0% $1,500,000 $1,000,000 $500,000 4

29 BUILDING PERMITS--ENVIRONMENTAL HEALTH GENERAL FUND F.S , O.C. Code 15-31,33 Building Permits 2210 O.C. Fee Directory 22 / PCSX / CC General Fund This account represents fees charged by the Health for work associated with such activities as the permitting and testing of wells; the review of certain construction plans; and the conduct of consultations and inspections related to environmental health. Fees are designed to cover staff review time plus an allowance for overhead. Fees vary based on the service being provided. Refer to the Health section of the Orange County Fee Directory for a complete listing of fees. Charges are collected by the Division of Building Safety prior to issuance of building permits and are remitted daily to the Comptroller for the Board of County Commissioners. Revenues are received into the General Fund and are reimbursed to the Health at the end of the fiscal year. Revenue $61,777 $78,455 $69,750 $69,170 $78,594 $84,844 $88,433 $100,000 % Change 0.4% 27.0% -11.1% -0.8% 13.6% 8.0% 4.2% 13.1% $150,000 $100,000 $50,000 5

30 INSURANCE AGENTS COUNTY LICENSE GENERAL FUND F.S , Insurance Agents County License / POGX / DD General Fund A license tax is charged for business licenses sold to insurance agents and solicitors whose place of business is within the jurisdiction of the County. The of Insurance administers this tax. Proceeds are held in the Agents and Solicitors County Tax Trust Fund. Each agent pays $60 for a license or renewal, of which $6 is returned to the County. Renewals are required every two years. Licenses are renewable in the agent's birth month. The County's portion is returned to the County Comptroller by the of Insurance quarterly. Revenues are received into the General Fund and are used to provide countywide services. Revenue $224,574 $219,404 $230,554 $261,943 $242,844 $255,132 $221,739 $240,000 % Change 3.7% -2.3% 5.1% 13.6% -7.3% 5.1% -13.1% 8.2% $300,000 $200,000 $100,000 6

31 MOBILE HOME LICENSES GENERAL FUND F.S , Mobile Home Licenses / POGX / DD General Fund An annual license tax is levied on park trailers and mobile homes. The tax is "in lieu of ad valorem taxes." Fees are collected by the County Tax Collector and are remitted to the of Highway Safety and Motor Vehicles which deducts $1.50 per license and deposits the balance into the License Tax Collection Trust Fund. Proceeds are distributed to city and county governments based on the number of mobile homes located within their jurisdictions. Refer to the Tax Collector section of the Orange County Fee Directory for a complete listing of fees. Taxes are due to the Tax Collector in January. (The largest payments to the Tax Collector occur December through February.) Revenues are received into the General Fund and are used to provide countywide services. Revenue $110,875 $102,939 $102,882 $100,333 $99,897 $91,342 $85,300 $90,000 % Change 22.6% -7.2% -0.1% -2.5% -0.4% -8.6% -6.6% 5.5% $150,000 $100,000 $50,000 7

32 ALCOHOLIC BEVERAGE LICENSES GENERAL FUND F.S , , , Alcoholic Beverage Licenses , / POGX / DD General Fund This tax is levied on manufacturers, distributors, vendors and sales agents on the sale of alcoholic beverages. It is administered by the Division of Alcoholic Beverage and Tobacco within the of Business Regulation. The tax is subject to the State s general service charge. Fees are outlined in the statutes and are based on size of county and type of alcoholic beverage sales. Orange County receives 24% of the alcoholic beverage tax collected within the county. Fees, as detailed in Florida Statutes, vary depending on the type of alcoholic beverage sold and whether consumption is on or off premises. Tax is paid annually and renewals are due for Orange County in September. Taxes and renewals are forwarded from the State to the local government 40 days after the close of each quarter. The largest payment for Orange County is therefore in November. Revenues are received into the General Fund and are used to finance countywide services. Revenue $479,502 $493,129 $79,230 $932,579 $532,476 $544,942 $521,311 $510,000 % Change -40.7% 2.8% -83.9% % -42.9% 2.3% -4.3% -2.2% $1,000,000 $750,000 $500,000 $250,000 8

33 PARI-MUTUEL DISTRIBUTION REPLACEMENT GENERAL FUND F.S (6)(d)6.a. Pari-Mutuel Distribution Replacement / POGX / DD General Fund This revenue originally resulted from license fees and taxes related to pari-mutuel betting collected by the State of Florida since 1931 and, until State FY 00-01, shared with local governments. Effective 7/1/00, however, the State distribution of pari-mutuel betting proceeds to counties ceased, and was replaced by State sales tax collections. Orange County receives a guaranteed entitlement of $446,500 each year. RESTRICTIONS: Through local FY 99-00, approximately one-half of Orange County's guaranteed entitlement was pledged as debt service on Capital Improvement 1975 bonds which were issued for construction of a new jail facility. As of FY 00-01, however, that restriction was no longer applicable. Revenues are received by the Comptroller for the Board of County Commissioners approximately quarterly. Originally, revenue was deposited into the Capital Improvement 1975 Fund (Fund 2311) and used to make debt service payments on Capital Improvement 1975 bonds. Remaining dollars were transferred to the General Fund. Since Fund 2311 was closed-out as of FY 00-01, this revenue is now received into the General Fund and used for countywide operations. Revenue $446,500 $446,500 $446,500 $446,500 $446,500 $446,500 $446,500 $446,500 % Change 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% $600,000 $400,000 $200,000 9

34 MEDICAL EXAMINATION REIMBURSEMENT GENERAL FUND F.S. 794, , Sexual Battery Medical Examination Reimbursement 3325 Contract 34 / POGX / DD General Fund Since 1986 the Crime Victim's Services Office of the State has paid for expenses connected with initial physical examinations of victims who report sexual battery violations to law enforcement officers. Orange County contracts with the Victim Service Center for provision of professional medical examinations of victims of sexual assaults which occur in the county. The Victim Service Center sends claim informatioin to the Comptroller, who then submits documentation to the Crime Victim's Services Office for reimbursement. Medicaid patient costs are not paid by the State. Reimbursement per physical examination Up to $250 Checks are received sporadically by the Comptroller for the Board of County Commissioners. Revenues are received into the General Fund and are used for countywide services. Revenue $107,000 $59,000 $88,000 $90,000 $126,500 $99,000 $152,500 $100,000 % Change -9.7% -44.9% 49.2% 2.3% 40.6% -21.7% 54.0% -34.4% $200,000 $150,000 $100,000 $50,000 10

35 CERTIFICATION--COPY FEES (SHERIFF) GENERAL FUND F.S Certification--Copy Fees / PCSX / EE General Fund Revenue results from sales of photocopies by the Sheriff. State statute authorizes charging a fee up to $.15 per one-sided copy to the public for photocopies of documents up to legal size. Fees for larger copies may be based on actual duplication cost. Copy fees cover cost of duplication only; any file research required prior to duplication may be assessed a separate fee. One-sided, up to legal size $.15/page Two-sided, up to legal size $.20/page Additional, per document, for certified copy $ 1.00 Fees are collected as copies are provided and are remitted monthly to the County Comptroller for the Board of County Commissioners. Revenue is received into the General Fund and is used for countywide operations. Revenue $146,032 $90,789 $78,546 $69,211 $72,186 $89,224 $87,790 $70,000 % Change -3.2% -37.8% -13.5% -11.9% 4.3% 23.6% -1.6% -20.3% $150,000 $100,000 $50,000 11

36 CERTIFICATION--COPY FEES (COUNTY ADMINISTRATOR) GENERAL FUND F.S Certification--Copy Fees / PCSX / EE General Fund Revenue results from sales of photocopies by County Administration. State statute authorizes charging a fee up to $.15 per one-sided copy to the public for photocopies of documents up to legal size. Fees for larger copies may be based on actual duplication cost. Copy fees cover cost of duplication only; any file research required prior to duplication may be assessed a separate fee. One-sided, up to legal size $.15/page Two-sided, up to legal size $.20/page Additional, per document, for certified copy $ 1.00 Fees are collected as copies are provided and are remitted monthly to the County Comptroller for the Board of County Commissioners. Revenue is received into the General Fund and is used for countywide operations. Revenue $16,692 $15,050 $21,929 $14,820 $15,798 $6,789 $9,076 $10,000 % Change -47.2% -9.8% 45.7% -32.4% 6.6% -57.0% 33.7% 10.2% $30,000 $20,000 $10,000 12

37 SHERIFF CIVIL EARNINGS GENERAL FUND F.S Sheriff Civil Earnings / PCSX / EE General Fund The Sheriff is responsible for process serving, enforcement of writs, and execution of other civil acts. Fees collected for those services are set by State statute. The conditions and rates are determined by an official contract between the Board of County Commissioners and the Florida of Revenue. Sheriff s Cost for Each Reimbursement Rate to County Service of Process $70 66% Writs $20 66% (Refer to Florida Statutes for complete list.) The Florida of Revenue reimburses the County Comptroller for the Board of County Commissioners monthly for 66% of the cost of service of process and writs as agreed upon in the above referenced contract. Revenues are received into the General Fund and are used for countywide services. Revenue $1,269,523 $1,218,212 $1,111,862 $1,192,872 $1,128,865 $1,061,803 $959,708 $1,050,000 % Change -20.4% -4.0% -8.7% 7.3% -5.4% -5.9% -9.6% 9.4% $1,500,000 $1,000,000 $500,000 13