Subject:
Title
Approval of Administration and Collection Cost for Business Tax Receipts - July 1, 2026 - June 30,2027.
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Fiscal Impact:
The Cost of Business Tax Receipts is $432,936 for July 1, 2026 - June 30, 2027. The Board of County Commissioners will receive 100% of the business tax revenue collected for unincorporated locations in addition to the remaining apportioned revenue from municipal locations.
Dept/Office:
Budget Office
Requested Action:
Recommendation
It is requested that the Board approve the proposed cost, as submitted by the Tax Collector, for administration and collection of County Business Tax Receipts.
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Summary Explanation and Background:
Article II, Section 102-41 of the Brevard County Code of Ordinances appoints that County Business Taxes shall be collected and Business Tax Receipts issued by the Tax Collector. The section goes on to stipulate that the Tax Collector shall estimate the cost of collection and administration and further certify those costs to the Board for their adoption.
The Tax Collector has submitted the amount of $432,936 as the certified amount required by the Tax Collector to administer, collect and distribute the County Business Tax Receipts for the Board. The Board of County Commissioners will, in turn, receive 100% of the business tax revenue collected for unincorporated locations in addition to the remaining apportioned revenue from municipal locations, pursuant to Chapter 205.0536, Florida Statutes
Clerk to the Board Instructions:
Maintain documents for records retention.