§ 102-42. Disposition of taxes collected.

(a)

The revenues derived from the occupational license tax, exclusive of the costs of collection and any credit given for municipal license taxes, shall be apportioned between the unincorporated area of the county and the incorporated municipalities located therein by a ratio derived by dividing their respective populations by the population of the county according to the latest population estimates of the county planning commission.

(b)

The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the board of county commissioners, according to the ratio of the unincorporated area, within 15 days following the month of receipt.

(c)

The tax collector shall report to the department monthly on forms prescribed and provided by the department the amount of tax received by class and the apportionment of such tax between the local governing authorities within this county.

(Code 1970, § 16½-4; Ord. No. 75-06, § 4, 2-25-75)

State law reference

Apportionment of tax, F.S. § 205.033(4), (5).