REVENUE ESTIMATING CONFERENCE Tax: Alcoholic Beverage Tax and Tobacco Taxes Issue: Cruise Line Per Berth Tax Bill Number(s): Proposed Language

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1 REVENUE ESTIMATING CONFERENCE Tax: Alcoholic Beverage Tax and Tobacco Taxes Issue: Cruise Line Per Berth Tax Bill Number(s): Proposed Language X Entire Bill Partial Bill: Sponsor(s): Month/Year Impact Begins: September 2016 Date of Analysis: December 18, 2015 Section 1: Narrative a. Current Law: Cruise Lines must pay beverage tax and cigarette tax for products sold to passengers while in Florida i.e. while the ship is at port and while the ship is in Florida waters. Specifically, s , F.S., establishes requirements for licensing and selling alcohol for passenger vessels engaged exclusively in foreign commerce which have a cabin-berth capacity for at least 75 passengers. Passenger vessels may sell alcoholic beverages for consumption on board only: During a period not in excess of 24 hours prior to departure while the vessel is moored at a dock or wharf in a port in Florida; At any time while the vessel is located in Florida territorial waters and is in transit to or from international waters. The permittee must pay to the state an excise tax for beverages sold pursuant to this section, if such excise tax has not previously been paid, in an amount equal to the tax which would be required to be paid on such sales by a licensed manufacturer or distributor. b. Proposed Change: The proposed language would replace the beverage and tobacco taxes that cruise lines currently pay with a new tax based on ship capacity rather than volume of alcohol or tobacco sold at port. Specifically, the excise tax due will be an amount equal to the base rate multiplied by the permittee s quarterly capacity during the calendar quarter. Where base rate means an amount equal to total taxes paid between January 1 and December 31, 2015, divided by the sum of the annual capacities of all permitted vessels. And quarterly capacity means an amount equal to the number of lower berths on a vessel multiplied by the number of embarkations of that vessel during a calendar quarter. Where lower berth means a bed which is: a. affixed to a vessel, b. not located above another bed in the same cabin, and c. located in a cabin not in use by employees. And embarkation means an instance where a vessel departs from a port in Florida. The following formulas represent the calculations described above: Excise Tax = Base Rate * Quarterly Capacity Base Rate = CY2015 tax collections/sum of annual capacities for all vessels Quarterly Capacity = Lower Berths * Embarkations The new tax will be paid quarterly by each permit holder. Each permit holder must report the annual capacity for each of its vessels to the department by August 1, The department must calculate the base rate by September 1, 2016 and report it to each permit holder. Section 2: Description of Data and Sources Historical data for beverage and tobacco taxes paid by cruise lines provided by Department of Business and Professional Regulation (DBPR) for fiscal years through and monthly collections for calendar years 2014 and Lower Berth Capacity and Embarkations data for calendar year 2014 provided by industry representatives. IBIS World Industry Report Cruise and Travel Agency Franchises in the US, August Florida Trend article, Florida is the World s Port of Call, April Cruise Lines International Association, 2015 Cruise Industry Outlook, February Cruise Lines International Association, 2014 North American Cruise Market Profile, January Business Research and Economic Advisors, The Contribution of the International Cruise Industry to the US Economy, September Statista North American Cruise Industry Lower Berth Capacity. US Department of Transportation, Maritime Administration, North American Cruise Statistics, 2012 Report. 259

2 REVENUE ESTIMATING CONFERENCE Tax: Alcoholic Beverage Tax and Tobacco Taxes Issue: Cruise Line Per Berth Tax Bill Number(s): Proposed Language Section 3: Methodology (Include Assumptions and Attach Details) This analysis forecasts taxes collected under current law and taxes that would be collected under the new law and compares the two to estimate the impact. The forecast of current law taxes uses an estimate for Fiscal Year that is based on revenues collected fiscal-year-to-date and monthly collection data, and then assumes a growth rate in fiscal years through of 2.1% which is the average growth rate of cruise passengers in Florida for 2011, 2012 and For the new tax, first, the annual capacity, base rate, and taxes are calculated. These initial calculations use data for lower berths and embarkations for calendar year 2014 and an estimate of total taxes paid between January 1 and December 31, The new tax forecast uses projections for lower berths and a weighted average number of embarkations to calculate annual capacity. The capacity forecast is multiplied by the base rate to estimate the amount of taxes collected. The initial calculations are all based on calendar year information, so the numbers are adjusted to be fiscal year numbers before comparing the new forecast with the current law forecast. The difference between the middle and high forecasts is the lower berth (and therefore capacity) growth rates. In the middle estimate, berths are assumed to grow at the same rate as passengers (2.1%). In the high estimate, berths are assumed to grow at the same rate as lower berth capacity in North America (3.9%). Section 4: Proposed Fiscal Impact High Middle Low Cash Recurring Cash Recurring Cash Recurring * * * * * * * * * * * * * * List of affected Trust Funds: Section 5: Consensus Estimate (Adopted: 12/18/2015) The Conference adopted the middle estimate. There is a change in timing that will affect the cash impact for the first two years. There will be a negative impact in FY that is equally positive in FY The impact to GR will be ($.1m) in FY and positive $.1m in FY The impact to trust will be negative insignificant for FY and positive insignificant for FY For Trust, the negative insignificant impact from the timing change will swamp the positive insignificant impact of the change in the tax structure. GR Trust Local/Other Total Cash Recurring Cash Recurring Cash Recurring Cash Recurring (0.1) Insignificant (Insignificant) Insignificant (0.1) Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant Insignificant 260

3 Beverage and Cigarette Taxes Paid by Cruise Lines - Current Law Beverage Taxes Cigarette Taxes Paid by Cruise Lines % change Paid by Cruise Lines % change Total % change ,966 18, , , % 17, % 428, % , % 16, % 440, % , % 11, % 538, % * 713, % 10, % 724, % , % 11, % 752, % , % 11, % 768, % , % 11, % 784, % , % 12, % 801, % , % 12, % 818, % , % 12, % 835, % Source: Historical Data from Department of Business and Professional Regulation (DBPR) Source: Forecast growth rates consistent with historical passenger data below (2.1%) and IBIS industry forecast (2.0%). * In FY , total collections were actually $1,809,757, but a large portion of those collections were from an audit settlement payment from one of the cruise lines. The amount shown in the table is the amount collected from regular activity in FY Florida and US Passenger Embarkations Florida FL growth US US growth FL % of US ,920, % 9,834, % 60.2% ,074, % 10,095, % 60.2% ,150, % 9,964, % 61.7% ,891, % 11,065, % 62.3% avg % 1.4% 60.7% Source: Business Research and Economic Advisors report prepared for Cruise Lines International Association 261

4 Middle Estimate Calendar Year Forecast Lower Berths % chg. Embarkations Capacity % chg. Base Rate Excise Tax % chg , ,509, % 750, , % ,625, % 13.6% 765, % , % ,743, % 13.6% 782, % , % ,864, % 13.6% 798, % , % ,987, % 13.6% 815, % , % ,113, % 13.6% 832, % , % ,241, % 13.6% 849, % Fiscal Year Forecast Lower Berths % chg. Embarkations Capacity % chg. Base Rate Excise Tax % chg , ,567, % 758, , % ,684, % 13.6% 774, % , % ,803, % 13.6% 790, % , % ,925, % 13.6% 806, % , % ,050, % 13.6% 823, % , % ,177, % 13.6% 841, % Impact Current Tax New Tax Difference , ,034 5, , ,289 5, , ,885 5, , ,829 5, , ,130 5,

5 High Estimate Calendar Year Forecast Lower Berths % chg. Embarkations % chg. Capacity % chg. Base Rate Excise Tax % chg , ,509, % 750, , % ,724, % 13.6% 779, % , % ,947, % 13.6% 809, % , % ,179, % 13.6% 841, % , % ,420, % 13.6% 874, % , % ,671, % 13.6% 908, % , % ,931, % 13.6% 943, % Fiscal Year Forecast Lower Berths % chg. Embarkations % chg. Capacity % chg. Base Rate Excise Tax % chg , ,617, % 764, , % ,836, % 13.6% 794, % , % ,063, % 13.6% 825, % , % ,300, % 13.6% 857, % , % ,546, % 13.6% 891, % , % ,801, % 13.6% 926, % Impact Current Tax New Tax Difference , ,695 25, , ,688 40, , ,890 56, , ,348 73, , ,111 90,743 North American Cruise Industry Lower Berth Capacity , , % , % , % , % , % , % avg growth 3.9% Source: Statista graphic - Lower Berth Capacity of North American Cruise Industry 263

6 Port Cruise Line Ship Lower Berths Per Ship 2014 Embarkations Total Lower Berths Carnival Cruise Line Carnival Freedom 2, ,184 Celebrity Century 1, ,670 Celebrity Constellation 2, ,610 Celebrity Cruise Line Celebrity Eclipse 2, ,816 Celebrity Equinox 2, ,780 Celebrity Infinity 2, ,510 Celebrity Silhouette 2, ,264 Cunard Line Queen Victoria 1, ,990 ms Amsterdam 1, ,140 ms Eurodam 2, ,496 ms Maasdam 1, ,926 ms Noordam 1, ,580 Holland America Line ms Nieuw Amsterdam 2, ,332 ms Prinsendam ,172 ms Statendam 1, ,260 ms Veendam 1, ,400 ms Westerdam 1, ,200 Port Everglades ms Zuiderdam 1, ,264 Caribbean Princess 3, ,440 Coral Princess 1, ,430 Crown Princess 3, ,574 Emerald Princess 3, ,880 Princess Cruises Island Princess 1, ,640 Ocean Princess Pacific Princess Regal Princess 3, ,040 Royal Princess 3, ,440 Ruby Princess 3, ,772 Allure of the Seas 5, ,216 Independence of the Seas 3, ,200 Royal Caribbean International Liberty of the Seas 3, ,624 Legend of the Seas 1, ,912 Oasis of the Seas 5, ,492 Vision of the Seas 1, ,640 Seabourn Seabourn Quest Carnival Dream 3, ,690 Carnival Ecstasy 2, ,560 Carnival Cruise Line Carnival Liberty 2, ,064 Carnival Sensation 2, ,824 Carnival Sunshine 3, ,070 Disney Dream 2, ,000 Port Canaveral Disney Fantasy 2, ,000 Disney Cruise Line Disney Wonder 1, ,016 Disney Magic 1, ,700 Freedom of the Seas 3, ,968 Royal Caribbean International Explorer of the Seas 3, ,896 Enchantment of the Seas 1, ,584 AIDA Vita 1, ,798 Azamara Club Cruises Azamara Journey ,058 Carnival Breeze 3, ,880 Carnival Conquest 2, ,648 Carnival Ecstasy 2, ,426 Carnival Cruise Line Carnival Glory 2, ,648 Carnival Imagination 2, ,112 Carnival Liberty 2, ,532 Carnival Victory 2, ,124 Carnival Splendor 3, ,054 Port Miami Celebrity Reflection 3, ,196 Celebrity Cruise Line Celebrity Infinity 2, ,340 Celebrity Eclipse 2, ,556 Costa Cruises Crystal Cruises Disney Cruise Line Costa Luminosa Crystal Serenity Disney Wonder 2, , , ,754 Costa Mediterranea Crystal Symphony Disney Magic 2,114 1,070 1, , ,914 Norwegian Cruise Line Norwegian Sun 1, ,232 Royal Caribbean International Adventure of the Seas 3, ,336 Majesty of the Seas 2, ,144 Jacksonville Carnival Cruise Line Carnival Fascination 2, ,056 Royal Caribbean International Brilliance of the Seas 2, ,434 Vision of the Seas 1, ,712 Carnival Paradise 2, ,056 Port of Tampa Carnival Cruise Line Carnival Pride 2, ,116 Carnival Legend 2, ,092 Norwegian Cruise Line Norwegian Dawn 2, ,712 Norwegian Sun 1, ,360 Holland America Line Ryndam 1, ,160 Industry Totals: ,138 2,082 5,509,691

7 REVENUE ESTIMATING CONFERENCE Tax: Local Taxes and Fees Issue: Non-residential farm buildings assessments Bill Number(s): SB544/HB841 x Entire Bill Partial Bill: Sponsor(s): Senator Dean, Representative Van Zant Month/Year Impact Begins: July 1, 2016 Date of Analysis: December 16, 2015 Section 1: Narrative a. Current Law: Currently, s (F.S.) reads:.notwithstanding any provision of law to the contrary, any nonresidential farm building, farm fence, or farm sign that is located on lands used for bona fide agricultural purposes is exempt from the Florida Building Code and any county or municipal code or fee, except for code provisions implementing local, state, or federal floodplain management regulations. b. Proposed Change: Amends s , F.S., and exempts nonresidential farm buildings, farm fences and farm signs that is located on land used for bona fide agricultural purposes from county or municipal special assessments, including assessments by a dependent special district, except for code provisions that implement local, state, or federal floodplain management regulations. Section 2: Description of Data and Sources DOR Property Tax Data Section 3: Methodology (Include Assumptions and Attach Details) S (8), F.S., reads: Benefit special assessments, maintenance special assessments, and special assessments are non-ad valorem assessments as defined by s Data from DOR contains agricultural parcels with a non-residential building that received a non ad-valorem assessment on their tax bill and the amount of that assessment. It excluded levies that were based on acreage, square feet of land area, front footage and per parcel. The analysis also excludes levies from independent special districts. An indeterminate amount of non ad-valorem may be levied through a mechanism other than the tax bill. This amount may be insignificant. Analysis assumes the level of non-ad valorem assessments and number of non-residential agricultural buildings will stay flat. Section 4: Proposed Fiscal Impact High Middle Low Cash Recurring Cash Recurring Cash Recurring ($6.6m) ($6.6m) ($6.6m) ($6.6m) ($6.6m) ($6.6m) ($6.6m) ($6.6m) ($6.6m) ($6.6m) List of affected Trust Funds: Local Impact Section 5: Consensus Estimate (Adopted: 12/18/2015): The Conference adopted the proposed estimate. GR Trust Local/Other Total Cash Recurring Cash Recurring Cash Recurring Cash Recurring (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) (6.6) 265

8 County AG Parcels with Non Residential Buildings - Estimate Unique number of parcels with NAV assessment Total NAV assessments Agricultural Parcels with Non Residential AG buildings Excluding independent special districts, and levies based on acreage, square feet of land area, front footage and per parcel 2014 Assessments by Function Community Development Drainage & Water Control/ Management Fire Control Emergency Medical Lighting Mosquito Control Water & Sewer Solid Waste Road Improvements Alachua 1, $ 125,224 $ 868 $ 25,799 $ 98,556 Baker $ 32,588 $ 12,265 $ 20,323 Bay 65 1 $ 904 $ 904 Bradford $ 34,875 $ 34,875 Brevard $ 113,668 $ 26,933 $ 47,860 $ 38,875 Broward $ 234,666 $ 222,201 $ 339 $ 1,737 $ 9,658 $ 730 Calhoun $ - Charlotte $ 192,086 $ 665 $ 172,160 $ 14,064 $ 5,198 Citrus $ 42,642 $ 42,642 Clay $ - Collier $ 41,748 $ 41,748 Columbia $ - $ - Miami-Dade 1, $ 394,829 $ 7,297 $ 387,532 DeSoto $ 278,074 $ 121,260 $ 155,979 $ 835 Dixie 120 $ - Duval $ 216,882 $ 168,913 $ 47,969 Escambia $ 22,190 $ 22,190 Flagler $ 7,914 $ 7,914 Franklin 7 3 $ 70 $ 70 Gadsden $ - Gilchrist $ 88,508 $ 45,966 $ 42,541 Glades 383 $ - Gulf 36 - $ - Hamilton $ - Hardee $ 291,258 $ 168,151 $ 123,107 Hendry $ 247,970 $ 81,820 $ 106,212 $ 2,463 $ 2,568 $ 16,026 $ 1,173 $ 37,709 Hernando $ 177,670 $ 134,522 $ 57 $ 41,591 $ 575 $ 925 Highlands 1, $ 1,408 $ 1,408 Hillsborough 1, $ 149,122 $ - $ 16,429 $ 132,693 Holmes $ - Indian River $ 126,983 $ 3,765 $ 123,218 Jackson 1,059 - $ - Jefferson $ 277,191 $ 135,091 $ 142,100 Lafayette $ - Lake 1,409 $ - $ - Lee $ 77,069 $ 8,589 $ 385 $ 2,392 $ 59,747 $ 5,956 Leon $ 33,859 $ 323 $ 13,816 $ 19,720 Levy $ 246,268 $ 115,745 $ 127,207 $ 3,316 Liberty $ - Madison $ 186,948 $ 39,496 $ 147,452 Manatee $ - $ - Marion 2,284 2,260 $ 1,228,227 $ 867,021 $ 33,564 $ 327,642 Martin $ 46,670 $ 46,670 Monroe - $ - Nassau $ - Okaloosa 373 $ - Okeechobee $ 280,203 $ 209,216 $ 70,986 Orange $ 41,652 $ 41,652 Osceola $ 149 $ 149 Other 266

9 Palm Beach 1, $ 192,333 $ 5,641 $ 115,608 $ 8,011 $ 63,073 Pasco 1,222 1,064 $ 112,075 $ 55,925 $ 118 $ 56,033 Pinellas 29 - $ - Polk $ 183,052 $ 4,150 $ 176,903 $ 1,999 Putnam 94 3 $ 1,975 $ 1,975 Saint Johns $ 40,711 $ - $ 40,626 $ 85 Saint Lucie $ - Santa Rosa $ 85,715 $ 393 $ 85,321 Sarasota $ 99,013 $ 27,941 $ 52,881 $ 18,011 $ 180 Seminole $ 18,315 $ 18,225 $ 90 Sumter $ - Suwannee $ 170,021 $ 68,090 $ 101,931 Taylor $ 24,360 $ 24,360 Union $ - Volusia 1,946 1,710 $ 286,530 $ 87,423 $ 96 $ 199,010 Wakulla $ 66,270 $ 20,994 $ 45,276 Walton $ 75,981 $ 75,981 Washington $ - Statewide 37,178 18,959 $ 6,595,863 $ 82,213 $ 271,173 $ 2,133,959 $ 1,068,016 $ 2,838 $ 16,026 $ 340,472 $ 2,545,373 $ 17,943 $ 117,850 Percent of Assessment Value 1% 4% 32% 16% 0% 0% 5% 39% 0% 2% 267

10 REVENUE ESTIMATING CONFERENCE Tax: Other Taxes and Fees/ Unclaimed Property Issue: Dormancy Period for Inactive Prepaid Toll Accounts Bill Number(s): HB 7027 Entire Bill X Partial Bill: Section 9 Sponsor(s): Transportation & Ports Subcommittee and Representative Rooney Month/Year Impact Begins: July 1, 2016 Date of Analysis: December 18, 2015 Section 1: Narrative a. Current Law: Since July 1, 2012, prepaid toll accounts that have been inactive for three years are presumed unclaimed and are reported to the Department of Financial Services (DFS) in accordance with chapter 717, F.S. (see also Ch , L.O.F.). b. Proposed Change: The bill increases the dormancy period for inactive prepaid toll accounts from three years to ten years. Section 2: Description of Data and Sources Department of Transportation, General Accounting Office Department of Financial Services, Bureau of Unclaimed Property Database Since the law was enacted requiring escheatment to the state of unclaimed prepaid toll funds, DFS has received two payments totaling $7.7 million for 450,000 inactive accounts. The payments include $3.2 million in May 2013 (FY ) and $4.5 million in April 2015 (FY ). A payment was not made in FY the funds associated with this fiscal year were included in the FY payment. Essentially, the two payments covered three reporting periods, meaning the average annual payment was approximately $2.6 million. According to DOT, as of December 1, 2015, there were approximately 100,000 accounts totaling $2 million that have been inactive for 36 months. Section 3: Methodology (Include Assumptions and Attach Details) By increasing the dormancy period from three years to ten years, the receipt of escheated funds from inactive prepaid toll accounts will be delayed by seven years. For the high estimate, it is assumed that $3.2 million would have been received in FY under the current dormancy period. This amount matches the highest payment level, which was made in FY A 5% annual growth rate is assumed for each subsequent year based on the December 2015 Unclaimed Property REC assumed growth rate for receipts. For the low estimate, it is assumed that $2.6 million would have been received in FY under the current dormancy period. This amount matches the three-year average payment level. A 5% annual growth rate is assumed for each subsequent year. For the middle estimate, it is assumed that $2.9 million would have been received in FY under the current dormancy period. This is an average of the high and low estimates. A 5% annual growth rate is assumed for each subsequent year. To calculate the net impact on the State School Trust Fund transfers, the December 2015 Unclaimed Property REC assumptions for refunds were used. It is assumed that refunds would be 65.6% and occur in the two years following the state s receipt of unclaimed funds. Section 4: Proposed Fiscal Impact Impact on Unclaimed Property Receipts High Middle Low Cash Recurring Cash Recurring Cash Recurring ($3.2) ($2.9) ($2.6) ($3.4) ($3.0) ($2.7) ($3.5) ($3.2) ($2.9) ($3.7) ($3.4) ($3.0) ($3.9) ($3.5) ($3.2) 268

11 REVENUE ESTIMATING CONFERENCE Tax: Other Taxes and Fees/ Unclaimed Property Issue: Dormancy Period for Inactive Prepaid Toll Accounts Bill Number(s): HB 7027 Impact on State School Trust Fund Transfers High Middle Low Cash Recurring Cash Recurring Cash Recurring ($3.2) ($2.9) ($2.6) ($2.3) ($2.1) ($1.9) ($1.4) ($1.2) ($1.1) ($1.4) ($1.3) ($1.2) ($1.5) ($1.4) ($1.2) List of affected Trust Funds: Unclaimed Property Trust Fund/ State School Trust Fund There is no impact to GR Service Charges. Section 5: Consensus Estimate (Adopted: 12/18/2015): The Conference adopted the low estimate, with the fifth year impact being the recurring impact. GR Trust Local/Other Total Cash Recurring Cash Recurring Cash Recurring Cash Recurring (2.6) (1.2) (2.6) (1.2) (1.9) (1.2) (1.9) (1.2) (1.1) (1.2) (1.1) (1.2) (1.2) (1.2) (1.2) (1.2) (1.2) (1.2) (1.2) (1.2) 269

12 Unclaimed Property Trust Fund HB 7027, Increased Dormancy Period for Inactive Prepaid Toll Accounts LOW ESTIMATE FY est. FY est. FY est. FY est. FY est. FY est. 1 Funds Available 2 Beginning balance Abandoned property receipts Increased dormancy period Transfers in Other nonoperating receipts Total Funds Available Uses of Funds 9 Operating Expenses Refunds to owners - regular Payment correction 12 Refunds to owners - demutualization 13 Refunds to owners - increased dormancy Refunds to owners - FDIC Miscellaneous disbursements Retained Balance Total Uses Available for transfer to 19 State School TF (estimate with impact) State School TF (December 2015 estimate) Change in estimate

13 Unclaimed Property Trust Fund HB 7027, Increased Dormancy Period for Inactive Prepaid Toll Accounts MIDDLE ESTIMATE FY est. FY est. FY est. FY est. FY est. FY est. 1 Funds Available 2 Beginning balance Abandoned property receipts Increased dormancy period Transfers in Other nonoperating receipts Total Funds Available Uses of Funds 9 Operating Expenses Refunds to owners - regular Payment correction 12 Refunds to owners - demutualization 13 Refunds to owners - increased dormancy Refunds to owners - FDIC Miscellaneous disbursements Retained Balance Total Uses Available for transfer to 19 State School TF (estimate with impact) State School TF (December 2015 estimate) Change in estimate

14 Unclaimed Property Trust Fund HB 7027, Increased Dormancy Period for Inactive Prepaid Toll Accounts HIGH ESTIMATE FY est. FY est. FY est. FY est. FY est. FY est. 1 Funds Available 2 Beginning balance Abandoned property receipts Increased dormancy period Transfers in Other nonoperating receipts Total Funds Available Uses of Funds 9 Operating Expenses Refunds to owners - regular Payment correction 12 Refunds to owners - demutualization 13 Refunds to owners - increased dormancy Refunds to owners - FDIC Miscellaneous disbursements Retained Balance Total Uses Available for transfer to 19 State School TF (estimate with impact) State School TF (December 2015 estimate) Change in estimate

15 REVENUE ESTIMATING CONFERENCE Tax: Sales and Use Tax Issue: Infrastructure Surtax for Restoration of Water Bodies Bill Number(s): SB 346 X Entire Bill Partial Bill: Sponsor(s): Sen. Altman Month/Year Impact Begins: July 1, 2016 ( No revenue could be generated any earlier than March, 2017 Date of Analysis: 12/17/2015 Section 1: Narrative a. Current Law: Section , Florida Statutes, authorizes numerous local option sales surtaxes. Subsection 2 of section , Florida Statutes provides for the Local Government Infrastructure Surtax. The surtax generally requires passage of an ordinance by the Board of County Commissioners and a referendum for enactment. The combined rate of the Local Government Infrastructure Surtax and the Small County surtax, the Indigent Care Surtax and the County Hospital Surtax are limited to a combined rate of 1%. b. Proposed Change: The bill authorizes a levy of 0.5 percent of 1 percent for the purposes of funding capital restoration of natural water bodies for public use, including tributaries, canals, stormwater conveyance systems, and channels connected to such natural water bodies. The proceeds and interest from the surtax may only be used for dredging operations related to ecologically beneficial muck removal. The combined rate cap in current law still applies. Section 2: Description of Data and Sources Local Government estimates of revenues from a 1% surtax August 2015 General Revenue forecast for Sales Tax (Growth Rates) authorized local option surtaxes and expiration dates Section 3: Methodology (Include Assumptions and Attach Details) Identified those counties that currently have a surtax in place that is subject to the combined rate cap. Identified those counties that still had available capacity. Multiplied the capacity by the available rate. Identified those counties with expiring surtaxes and layered on the additional potential revenues upon the expiration of those surtaxes. Because the surtax imposition is contingent upon the passage of an ordinance and referendum, the impact is $0/positive Indeterminate. Section 4: Proposed Fiscal Impact High Middle Low Cash Recurring Cash Recurring Cash Recurring $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** $0/** List of affected Trust Funds: Local Discretionary Sales Surtax Group Section 5: Consensus Estimate (Adopted: 12/18/2015): The Conference adopted a zero impact. The bill effectively provides an additional use for an existing tax. GR Trust Local/Other Total Cash Recurring Cash Recurring Cash Recurring Cash Recurring

16 Infrastructure Surtax for Restoration of Water Bodies A B C D E F G H forecast Current Other Current Maximum Expires during revenues from 1% Infrastructure Current Small Relevant Combined Possible forecast County local Option Levy County Surtax Surtax Rate Revenue period Alachua $ 32,550,451 0 $32,550,451 Baker $ 2,093,419 Bay $ 41,082,704 0 $41,082,704 Bradford $ 2,750,491 Brevard $ 66,816,938 0 $66,816,938 Broward $ 305,858,184 0 $305,858,184 Calhoun $ 886,027 Charlotte $ 25,072,188 12/31/2020 Citrus $ 12,833,592 0 $12,833,592 Clay $ 20,956,217 12/31/2019 Collier $ 66,881,388 0 $66,881,388 Columbia $ 8,146,689 Miami-Dade $ 499,564, $249,782,456 Desoto $ 2,354,374 Dixie $ 931,557 Duval $ 162,088, $81,044,121 Escambia $ 47,855,913 Flagler $ 10,337, $5,168,756 Franklin $ 1,774,293 Gadsden $ 3,312,391 Gilchrist $ 905,194 Glades $ 545,991 Gulf $ 1,526,367 Hamilton $ 860,365 Hardee $ 1,953,922 Hendry $ 3,221,498 Hernando $ 18,513,755 0 $18,513,755 Highlands $ 10,715,054 Hillsborough $ 227,287, $0 Holmes $ 1,121,084 Indian River $ 22,527,272 12/31/2019 Jackson $ 4,545,791 Jefferson $ 963,011 Lafayette $ 369,492 Lake $ 40,832,486 Lee $ 113,652,091 0 $113,652,091 Leon $ 40,800,744 Levy $ 3,434,883 Liberty $ 350,788 Madison $ 1,176,444 Manatee $ 56,220,402 0 $56,220,402 Marion $ 37,101,295 0 $37,101,295 Martin $ 25,667,120 0 $25,667,120 Monroe $ 34,464,567 Nassau $ 10,503,225 Okaloosa $ 32,560,299 0 $32,560,299 Okeechobee $ 4,566,008 Orange $ 435,892,561 0 $435,892,561 Osceola $ 49,981,461 Palm Beach $ 227,941,460 0 $227,941,460 Pasco $ 53,370,509 Pinellas $ 153,125,746 12/31/2019 Polk $ 77,389, $38,694,933 Putnam $ 6,215,702 Saint Johns $ 27,948,206 0 $27,948,206 Saint Lucie $ 31,152,152 0 $31,152,152 December 18, 2015 Impact Conference 274

17 Infrastructure Surtax for Restoration of Water Bodies A B C D E F G H forecast Current Other Current Maximum Expires during revenues from 1% Infrastructure Current Small Relevant Combined Possible forecast County local Option Levy County Surtax Surtax Rate Revenue period Santa Rosa $ 15,697,477 0 $15,697,477 Sarasota $ 70,596,736 Seminole $ 63,795,853 Sumter $ 12,496,885 Suwannee $ 3,981,212 Taylor $ 2,356,914 Union $ 618,140 Volusia $ 75,326,630 0 $75,326,630 Wakulla $ 2,182,731 12/31/2017 Walton $ 18,329,941 Washington $ 1,826,233 Statewide $ 3,340,760,737 $1,998,386,970 Maximum Potential Sales Tax Growth Rate % % % % % Maximum Potential If Current Expiring Levies are extended $1,998,386,970 $2,112,295,027 $2,230,583,549 $2,333,190,392 $2,435,850,769 $2,538,156,502 Maximum Potential If Current Expiring Levies $1,998,386,970 $2,112,295,027 $2,233,019,895 $2,335,738,810 $2,558,335,648 $2,745,222,062 December 18, 2015 Impact Conference 275

18 REVENUE ESTIMATING CONFERENCE Tax: Ad Valorem Issue: Combat Related Disability/Surviving Spouse Bill Number(s): HJR 811 X Entire Bill Partial Bill: Sponsor(s): Rep. Plakon Month/Year Impact Begins: January 1, 2017 and first affecting Levies Date of Analysis: 12/17/2015 Section 1: Narrative a. Current Law: Article VII, Section 6. (e) reads: Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran s permanent, service-connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this subsection, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran s service-connected disability and such evidence that reasonably identifies the disability as combat related and a copy of the veteran s honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive the annual application requirement in subsequent years. This subsection is self-executing and does not require implementing legislation. b. Proposed Change: Article VII, Section 6(e) is amended to read: (2) If a veteran who is receiving the discount described in paragraph (1) predeceases his or her spouse and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the benefit of the surviving spouse until he or she remarries or sells or otherwise disposes of the property. If the surviving spouse sells the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence if the residence is used as his or her permanent residence and he or she does not remarry. Section 2: Description of Data and Sources Section 3: Methodology (Include Assumptions and Attach Details) Because this is a proposed constitutional amendment and requires a statewide referendum, the impact is zero/indeterminate negative. Section 4: Proposed Fiscal Impact High Middle Low Cash Recurring Cash Recurring Cash Recurring $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) List of affected Trust Funds: Ad Valorem Group 276

19 REVENUE ESTIMATING CONFERENCE Tax: Ad Valorem Issue: Combat Related Disability/Surviving Spouse Bill Number(s): HJR 811 Section 5: Consensus Estimate (Adopted: 12/18/2015): The Conference adopted a zero/negative indeterminate impact. The impact first affects FY levies and has a zero cash impact the first year. GR Trust Local/Other Total Cash Recurring Cash Recurring Cash Recurring Cash Recurring (0/**) 0.0 (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) 277

20 REVENUE ESTIMATING CONFERENCE Tax: Ad Valorem Issue: Combat Related Disability/Surviving Spouse Bill Number(s): HB813 X Entire Bill Partial Bill: Sponsor(s): Rep. Plakon Month/Year Impact Begins: January 1, 2017 and first affecting Levies Date of Analysis: 12/17/2015 Section 1: Narrative a. Current Law: Article VII, Section 6. (e) reads: Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran s permanent, service-connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this subsection, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran s service-connected disability and such evidence that reasonably identifies the disability as combat related and a copy of the veteran s honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive the annual application requirement in subsequent years. This subsection is self-executing and does not require implementing legislation. Section , Florida Statutes, reads: Discounts for disabled veterans. (1) Each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides in if: (a) The disability was combat-related; and (b) The veteran was honorably discharged upon separation from military service. (2) The discount shall be in a percentage equal to the percentage of the veteran s permanent, service-connected disability as determined by the United States Department of Veterans Affairs. (3) To qualify for the discount granted under this section, an applicant must submit to the county property appraiser by March 1: (a) An official letter from the United States Department of Veterans Affairs which states the percentage of the veteran s serviceconnected disability and evidence that reasonably identifies the disability as combat-related; (b) A copy of the veteran s honorable discharge; and (c) Proof of age as of January 1 of the year to which the discount will apply. Any applicant who is qualified to receive a discount under this section and who fails to file an application by March 1 may file an application for the discount and may file, pursuant to s (3), a petition with the value adjustment board requesting that the discount be granted. Such application and petition shall be subject to the same procedures as for exemptions set forth in s (8). (4) If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing, stating the reasons for denial, on or before July 1 of the year for which the application was filed. The applicant may reapply for the discount in a subsequent year using the procedure in this section. All notifications must specify the right to appeal to the value adjustment board and the procedures to follow in obtaining such an appeal under s (5). (5) The property appraiser shall apply the discount by reducing the taxable value before certifying the tax roll to the tax collector. (a) The property appraiser shall first ascertain all other applicable exemptions, including exemptions provided pursuant to local option, and deduct all other exemptions from the assessed value. (b) The percentage discount portion of the remaining value which is attributable to service-connected disabilities shall be subtracted to yield the discounted taxable value. (c) The resulting taxable value shall be included in the certification for use by taxing authorities in setting millage. (d) The property appraiser shall place the discounted amount on the tax roll when it is extended. (6) An applicant for the discount under this section may apply for the discount before receiving the necessary documentation from the United States Department of Veterans Affairs or its predecessor. Upon receipt of the documentation, the discount shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s (1)(e). 278

21 REVENUE ESTIMATING CONFERENCE Tax: Ad Valorem Issue: Combat Related Disability/Surviving Spouse Bill Number(s): HB813 Section , Florida Statutes, reads: Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. (1) Any ex-service member, as defined in s , who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service as defined in s. 1.01(14) is entitled to the exemption from taxation provided for in s. 3(b), Art. VII of the State Constitution as provided in this section. Property to the value of $5,000 of such a person is exempt from taxation. The production by him or her of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein the ex-servicemember s property lies is prima facie evidence of the fact that he or she is entitled to the exemption. The un-remarried surviving spouse of such a disabled ex-servicemember who, on the date of the disabled ex-servicemember s death, had been married to the disabled exservicemember for at least 5 years is also entitled to the exemption. (2) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s (1)(e). b. Proposed Change: The proposed amendment revises Section to read: Discounts for disabled veterans. (3) If a veteran who is receiving the discount under this section predeceases his or her spouse and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s , the discount carries over to the benefit of the surviving spouse until he or she remarries or sells or otherwise disposes of the property. If the surviving spouse sells the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence if the residence is used as his or her permanent residence and he or she does not remarry. Section 2: Description of Data and Sources School and Non-School Databook values for the Veterans Discount from 2007 to , 2014, and 2015 Real Property Taxrolls American Factfinder US Census July 2015 Ad Valorem Assessment Estimating Conference School and Non-School Taxable Value Growth 2015 School and Non-School Growth Rates Section 3: Methodology (Include Assumptions and Attach Details) As the amendment is linked to a constitutional amendment that requires a statewide referendum, the impact is zero/negative indeterminate. For developing a potential magnitude of impact, the following methodology was used: Data for the dollar amount For the Veterans Exemption was obtained from the School and Non-School Databook for 2007 to Data on the number of parcels for which a Veteran received a discount for the period from 2013 to 2015 was obtained from the taxrolls Also obtained from the taxrolls for the period were the number of parcels for which the owner received the $5000 exemption for veteran partial disabilities and the number of those parcels that also received a widow or widowers exemption. A forecast for the future impact of the existing veteran s discount was developed as follows: For the high forecast, it was assumed that the number of veterans receiving the discount in 2016 will be equal to 50% of the veteran s receiving the $5000 exemption multiplied by the average School and non-school dollar amount of the discount in The basis for the 50% is that 50% of the veterans in Florida are age 65 or older amounts were obtained by growing the 2016 amount at the respective school and non-school taxable value growth rates. For the middle forecast, the number of veterans receiving a discount was grown 30% each year in the forecast period. The average discount amount for school and non-school purposes was multiplied by the number of veterans assumed and each year was grown at the respective school and non-school taxable value growth rates. 279

22 REVENUE ESTIMATING CONFERENCE Tax: Ad Valorem Issue: Combat Related Disability/Surviving Spouse Bill Number(s): HB813 For the low forecast, the dollar amount of the discount from 2015 was grown at the respective school and non-school taxable value growth rates. The next step was to estimate the number of surviving spouses that would be eligible to receive the discount. For the high estimate, the average percent of parcels that received the $5000 exemption that also had a widow or widower exemption for the period was used. For the low the percent of parcels that receive the totally and permanently disabled veteran and also had a widow or widower was used. For the middle the average of the high and low percentages was used. The result of applying these percentages was multiplied by the respective 2015 school and non-school millage rates to get the tax impact. Section 4: Proposed Fiscal Impact High Middle Low Cash Recurring Cash Recurring Cash Recurring $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) $0/(**) List of affected Trust Funds: Ad Valorem Group Section 5: Consensus Estimate (Adopted: 12/18/2015): The Conference adopted a zero/negative indeterminate impact. If the constitutional amendment should pass, the impact of the bill would be: School Non-School Total Local/Other Cash Recurring Cash Recurring Cash Recurring (0.8) 0.0 (0.7) 0.0 (1.5) (1.1) (1.1) (0.9) (0.9) (2.0) (2.0) (1.3) (1.3) (1.1) (1.1) (2.4) (2.4) (1.6) (1.6) (1.3) (1.3) (2.9) (2.9) (1.9) (1.9) (1.6) (1.6) (3.5) (3.5) GR Trust Local/Other Total Cash Recurring Cash Recurring Cash Recurring Cash Recurring (0/**) 0.0 (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) 280

23 HB 813 Proposed Amendment - Disabled Veteran Discount extended to Surviving Spouse A B C D E F G H I J K L M N O P Q Disabled Veteran's Discount County County Levies County Levies County Levies County Levies School Levies County Levies School Levies County Levies School Levies County Levies School Levies County Levies School Levies County Levies School Levies 11 Alachua $286,119 $265,563 $263,511 $274,356 $356,856 $349,746 $489,746 $442,563 $614,436 $819,452 $1,096,441 $1,297,266 $1,712,397 $2,424,133 $3,056, Baker $48,964 $77,360 $77,464 $36,506 $36,506 $60,434 $60,434 $60,296 $60,296 $51,001 $113,779 $87,100 $429,976 $87,938 $171, Bay $458,763 $467,502 $497,214 $529,471 $759,977 $688,005 $951,780 $756,887 $995,293 $2,244,127 $2,959,526 $3,798,053 $4,977,962 $6,029,368 $7,738, Bradford $65,179 $75,576 $75,581 $84,721 $102,531 $84,119 $99,119 $101,257 $126,257 $207,908 $290,565 $540,343 $716,319 $649,620 $865, Brevard $334,590 $412,610 $350,450 $310,550 $412,517 $547,570 $709,872 $467,470 $577,501 $9,188,130 $11,435,872 $18,360,300 $22,657,500 $26,038,800 $32,144, Broward $1,630,540 $1,588,120 $1,029,430 $1,042,990 $1,249,580 $1,183,890 $1,456,010 $1,537,900 $1,864,730 $6,106,620 $7,174,500 $10,192,830 $11,571,660 $11,717,990 $13,394, Calhoun $58,791 $39,750 $111,702 $88,270 $175,742 $79,102 $170,972 $133,823 $301,208 $55,567 $70,594 $241,884 $509,205 $191,523 $448, Charlotte $77,405 $137,042 $129,934 $89,590 $139,175 $61,522 $93,789 $72,549 $118,038 $984,550 $1,218,567 $2,926,935 $3,690,914 $7,734,788 $9,413, Citrus $38,010 $45,184 $27,286 $27,982 $37,482 $217,907 $259,059 $148,395 $193,724 $1,945,702 $2,416,457 $2,900,255 $3,645,613 $4,469,247 $5,571, Clay $1,020,569 $685,173 $709,310 $656,598 $978,273 $530,912 $818,788 $624,090 $902,749 $1,644,315 $2,199,666 $1,990,112 $2,661,592 $2,449,073 $3,322, Collier $522,326 $461,195 $30,992 $167,855 $96,499 $172,548 $267,548 $175,008 $210,102 $1,148,170 $1,275,670 $7,310,603 $8,107,629 $18,165,329 $19,793, Columbia $485,815 $403,551 $293,827 $288,131 $470,836 $272,239 $481,058 $258,268 $468,968 $458,102 $742,519 $677,052 $1,045,058 $667,464 $1,150, Miami-Dade $1,738,829 $1,530,753 $2,105,912 $1,554,713 $1,746,997 $1,478,135 $1,706,931 $1,447,197 $1,664,612 $2,343,480 $2,790,231 $5,019,881 $5,842,834 $6,955,324 $8,118, Desoto $109,965 $70,276 $111,520 $81,935 $136,648 $97,329 $156,902 $226,089 $368,595 $216,047 $369,856 $243,526 $473,559 $323,218 $631, Dixie $0 $107,932 $51,600 $203,700 $203,700 $25,400 $50,400 $25,400 $50,400 $25,400 $50,400 $0 $0 $36,500 $61, Duval $1,047,071 $1,503,008 $1,540,822 $1,464,184 $1,927,076 $1,646,304 $2,145,897 $1,960,536 $2,553,375 $2,769,916 $3,609,985 $6,134,165 $7,751,138 $8,829,916 $11,252, Escambia $173,543 $732,734 $1,014,845 $1,221,149 $1,657,146 $1,628,315 $2,214,959 $1,765,462 $2,490,423 $5,161,350 $7,152,727 $8,716,190 $12,163,839 $11,758,236 $16,307, Flagler $0 $0 $762 $87,790 $130,290 $142,275 $197,275 $131,514 $185,614 $2,226,765 $3,245,506 $7,784,697 $10,139,679 $10,697,343 $13,856, Franklin $0 $0 $0 $0 $0 $0 $0 $0 $0 $42,583 $50,083 $467,594 $607,346 $680,941 $914, Gadsden $3,887 $13,979 $13,998 $14,511 $26,168 $14,803 $26,785 $332,613 $405,609 $713,277 $880,569 $733,198 $907,258 $896,805 $1,103, Gilchrist $108,545 $97,268 $77,265 $72,274 $109,249 $80,198 $125,227 $81,993 $127,563 $160,660 $221,603 $183,077 $283,781 $324,029 $485, Glades $555 $41,003 $41,097 $43,623 $69,123 $55,533 $88,533 $119,964 $170,487 $123,097 $179,194 $176,957 $244,826 $328,693 $449, Gulf $0 $0 $0 $73,928 $93,928 $64,199 $86,699 $39,383 $61,883 $552,103 $663,063 $821,546 $1,032,595 $900,196 $1,131, Hamilton $31,739 $35,652 $35,142 $35,995 $53,263 $38,896 $52,785 $42,996 $61,885 $97,861 $136,988 $199,016 $274,287 $198,249 $271, Hardee $24,166 $17,833 $16,373 $21,357 $61,357 $4,581 $29,581 $5,934 $30,934 $20,161 $45,161 $6,000 $33,068 $108,885 $148, Hendry $0 $0 $0 $0 $0 $52,512 $72,512 $0 $0 $0 $0 $0 $0 $0 $0 37 Hernando $71,506 $436,224 $436,720 $474,984 $704,555 $260,165 $468,918 $197,466 $371,616 $1,697,475 $2,610,361 $4,949,416 $7,700,989 $5,407,203 $8,434, Highlands $351,092 $270,821 $276,008 $360,390 $489,095 $345,281 $452,044 $483,921 $603,761 $1,060,565 $1,496,908 $1,356,573 $1,920,292 $1,565,489 $2,264, Hillsborough $689,917 $1,220,693 $1,052,767 $913,751 $1,176,651 $1,001,449 $1,257,797 $1,246,886 $1,604,906 $5,461,566 $6,562,529 $8,565,685 $10,490,192 $13,265,446 $16,068, Holmes $292,384 $325,712 $308,144 $320,165 $600,683 $401,829 $747,643 $331,399 $623,974 $394,298 $757,649 $485,598 $868,213 $573,295 $1,000, Indian River $0 $0 $0 $949,888 $969,888 $964,792 $984,792 $720,664 $740,664 $3,650,955 $3,974,429 $4,242,063 $4,713,218 $5,266,268 $6,057, Jackson $190,054 $191,414 $251,939 $384,255 $526,155 $409,147 $570,188 $487,547 $676,460 $1,325,527 $1,845,586 $1,412,764 $2,006,166 $1,565,842 $2,257, Jefferson $0 $0 $0 $0 $0 $0 $0 $0 $0 $36,341 $46,341 $45,997 $58,497 $351,431 $371, Lafayette $3,968 $16,298 $16,220 $16,558 $16,558 $17,225 $17,225 $18,256 $18,256 $0 $0 $0 $0 $0 $0 45 Lake $0 $0 $0 $14,000 $14,000 $14,000 $14,000 $89,262 $89,262 $10,627,667 $13,701,513 $13,224,187 $16,914,719 $15,619,991 $19,992, Lee $465,120 $389,720 $450,380 $373,470 $423,083 $380,092 $449,439 $397,009 $476,311 $4,395,055 $5,673,199 $13,866,779 $16,999,445 $27,451,251 $32,966, Leon $0 $2,661,693 $2,809,948 $3,256,894 $4,062,518 $3,682,756 $4,545,925 $4,323,303 $5,354,745 $8,951,009 $10,971,131 $10,753,478 $13,031,147 $12,242,419 $14,747, Levy $10,970 $25,551 $65,713 $2,088,272 $2,126,680 $171,370 $2,325,838 $156,130 $214,875 $251,232 $362,891 $444,030 $613,170 $503,946 $691, Liberty $30,147 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $61,489 $81,489 $61,489 $81, Madison $0 $0 $0 $0 $0 $0 $150,062 $0 $0 $0 $0 $0 $0 $74,045 $86, Manatee $0 $394,514 $330,946 $457,755 $500,255 $506,705 $556,705 $521,520 $591,520 $3,049,109 $3,484,707 $3,721,614 $4,383,116 $6,219,208 $7,242, Marion $0 $264,358 $294,156 $251,893 $350,688 $228,125 $318,109 $333,965 $449,578 $4,186,133 $5,236,106 $6,554,570 $8,264,696 $9,897,866 $12,530, Martin $29,948 $113,282 $109,758 $15,283 $17,783 $94,380 $106,880 $15,188 $17,688 $8,682,946 $10,081,733 $9,928,009 $11,479,997 $10,697,397 $12,518, Monroe $160,647 $13,930 $13,955 $0 $0 $0 $0 $117,053 $129,553 $432,705 $548,956 $4,408,221 $4,899,207 $6,819,550 $7,546, Nassau $65,775 $55,255 $56,298 $103,521 $186,021 $115,547 $207,952 $487,355 $617,476 $554,120 $708,686 $983,401 $1,213,562 $1,040,282 $1,266,955 December 18, 2015 Impact Conference 281