Okaloosa County BOCC — 2013 meeting #1122 (date undetermined) — 2013-2014 Strategic Plan-Rev Sources — reading text

approval by referendum. All impositions and rate changes of the tax shall be levied before October 1st, to be effective January 1st of the following year. However, levies of the tax which were in effect on July 1, 2002, and which expire on August 31st of any year may be reimposed at the current authorized rate to be effective September 1st of the year of expiration. A decision to rescind the tax may not take effect on any other date than December 31st and shall require a minimum of 60 days notice to the Department of Revenue (DOR) of such decision. The county may, prior to the tax levy, establish by interlocal agreement with one or more of its respective municipalities representing a majority of the county’s incorporated area population, a distribution formula for dividing the entire tax proceeds among the county government and all eligible municipalities. If no interlocal agreement is adopted before the tax’s effective date, the revenues  shall be distributed according to the transportation expenditures methodology described in detail in the section, Distribution of Proceeds, discussed below. If no interlocal agreement exists, a new agreement may be established prior to June 1st of any year. However, any interlocal agreement established after the initial tax levy or rate change shall under no circumstances materially or adversely affect the rights of holders of outstanding bonds, which are backed by these taxes, and the amounts distributed to each local government shall not be reduced below the amount necessary for the payment of principal and interest and reserves for principal and interest as required under the covenants of any bond resolution outstanding on the date of establishment of the new interlocal agreement. REVENUE SOURCES BASED ON HOME RULE AUTHORITY Proprietary Fees Home Rule Authority Sections 403.0893, Florida Statutes Proprietary fees are home rule revenue sources, which are based on the assertion that local governments have the exclusive legal right to impose such fees. Examples of proprietary fees include admissions fees, franchise fees, user fees, and utility fees. Each proprietary fee imposed under a local government’s home rule powers should be considered in context with rules applicable to its validity that are set forth in case law. The guiding legal principle is that the imposed fee is reasonable in relation to the government-provided privilege or service or the fee payer receives a special benefit. In contrast to taxes, user fees and service charges bear a direct relationship between the service received and the compensation paid for the service. $13,113,566 $13,245,583 $13,808,684 $14,109,224 Franchise Fee History $10,792,257 $16,000,000 $14,000,000 $12,000,000 $6,074,075 $5,807,671 $5,224,408 $5,110,630 $4,643,093 $10,000,000 $2,156,889 $2,111,395 $8,000,000 $1,933,323 $1,899,267 $1,849,130 $1,804,613 $1,708,383 $1,544,898 $1,511,164 $1,472,447 $1,447,881 $1,394,170 $1,186,573 $1,160,912 $1,154,581 $1,139,666 $1,105,653 $1,099,206 $6,000,000 $983,885 $968,765 $4,000,000 $2,000,000 $0 $0 $0 $0 $0 $0 Crestview Destin FWB Niceville Escambia Okaloosa Santa Rosa 2006 2007 2008 2009