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Municipal Finance Symposium: Understanding Local Taxation Methods

Join the .In.the.Weeds:. Municipal Finance Symposium by Ken Small, covering property tax, utility tax, franchise fees, special assessments, and more. Explore apportionment and collection methods for state-shared revenues and local taxes.

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Municipal Finance Symposium: Understanding Local Taxation Methods

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  1. In the Weeds: Municipal Finance Symposium

  2. Ken SmallFinancial Technical Assistance Manager Membership Development Florida League of Citiesksmall@flcities.com (850) 701-3631

  3. Overview Property Tax Overview Utility Tax Communications Services Tax Local Business Tax Franchise Fees Utilities and Other Fees Special Assessments State-Shared Revenues, Local Option Taxes, and Miscellaneous Revenues

  4. Public Service Tax(Municipal Utility Tax)

  5. Communications Services Tax

  6. Local Business Tax(Not: Occupational License Tax)

  7. Franchise Fees

  8. Utilities and Other Fees

  9. Special Assessments

  10. EXAMPLES OF SPECIAL BENEFIT • Fire Protection • Road Improvements (Paving and O&M) • Beautification • Sidewalks • Street Lighting • Parking Facilities • Solid Waste • Stormwater • Downtown Redevelopment • Water and Sewer Improvements

  11. NO SPECIAL BENEFIT Case Law: • Public Hospitals • Public Health Units • Emergency Medical Services Not Litigated Yet: • Law Enforcement • Parks and Recreation

  12. METHODS OF APPORTIONMENT • Physical Use of Property • Relative Proximity to Facility • Amount of Service/Facility Required • Linear Front Foot • Per Parcel or Unit • Square Footage of Improvements • Relative Value of Property • Trip Generation • Combination of Factors

  13. COLLECTION METHODS Uniform Method • - Tax Bill - Section 197.3632, Fla. Stat. Separate Bill • - Lien and Foreclosure Method • - Roll Into Next Year Tax Bill Utility Bill– Tallahassee Method Combination of Methods

  14. State-Shared Revenues, Local Option Taxes, and Miscellaneous Revenues

  15. www.floridaleagueofcities.com

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