Local taxing and spending is a major part of Florida government operations. Local taxes now comprise approximately 40% of Floridians' total state and local tax burden. Florida's 66 county governments, 400 municipal governments and more than 400 special districts spend over $35 billion a year.

This publication compares the revenue and expenditure profiles of Florida's 67 counties to give taxpayers an overview of how their local governments stack up with the rest of the state's. The report has three main sections: I) Property Taxes; II) Other Taxes and Revenues; and III) Per Capita Revenue and Expenditure Comparisons.

While the focus is on county and municipal governments, we have included information on all types of local jurisdictions, including special districts and school districts. Most data is grouped by (geographic) counties.

While the focus is on county and municipal governments, we have included information on all types of local jurisdictions, including special districts and school districts. Most data is grouped by (geographic) counties.

Section III examines only county and municipal governments. Based on the system developed by the Florida Department of Banking and Finance, local government revenues are classified into six categories: taxes, licenses and permits, intergovernmental revenues, charges for services, fines and forfeitures, and miscellaneous revenues. Expenditures are classified as goveral government, public safety, physical environment, transportation, economic environment, human services, cultural and recreational, and debt service.

Limitations of the data must be considered. Data is self-reported by local governments and errors and ommissions can occur. And while the classification system helps, there may be some differences in how governments account for similar functions. Also, this report often groups data into geographic county totals in order to derive an average for all residents in the county. Depending on where in the county a person lives, deviations can occur.

This report compares the magnitude and makeup of Florida's local governments' fiscal operations. It makes no attempt to compare or evaluate levels of service. We hope the information in this book can help taxpayers make those assessments for themselves, for it is only through knowledge and participation that you can decide if you get the government you pay for.

The report contains over 80 pages of tables and graphs detailing the tax circumstances of Florida's local governments. The following table -- showing total per capita taxes for county and municipal governments -- is an example of the information in the report.

Per Capita Total County and Municipal Government Tax Revenue
FY 1999

Major tax sources include property taxes, local option sales and fuel taxes and utility taxes.
Special assessments and impact fees are not included.

Source: Florida Dept. of Banking and Finance and Florida TaxWatch, November 2001