§ 218.61, Fla. Stat. · Part VI. PARTICIPATION IN HALF-CENTSALES TAX PROCEEDS
Local government half-cent sales tax; designated proceeds; trust fund.
Text — 2026 Florida Statutes
(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.
Notes and commentary — not statutory text
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.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0218/0218.html
- Text hash
- sha256 079182fb082c2d3d2d42c1b4ddbe29f03068ffa5c886b660633d3369efbf8841
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 6 provisions
Provisions in this library whose text cites § 218.61, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 163.3184, Fla. Stat.Process for adoption of comprehensive plan or plan amendment.Printed as ss. 206.60, 210.20, and 218.61
- § 202.18, Fla. Stat.Allocation and disposition of tax proceeds.Printed as s. 218.61
- § 212.20, Fla. Stat.Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.Printed as s. 218.61
- § 218.245, Fla. Stat.Revenue sharing; apportionment.Printed as s. 218.61
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.