Title XIV, Taxation and Finance

(1) Each participating county and municipal government shall receive a proportion of moneys earmarked for distribution within that county.(2) The proportion for each county government shall be computed by dividing the sum of the unincorporated area population plus two-thirds of t…

(1) Only those units of local government which meet the eligibility requirements for revenue sharing pursuant to s. 218.23 shall participate in the local government half-cent sales tax. However, a municipality incorporated subsequent to the effective date of chapter 82-154, Laws …

(1) The proportion of the local government half-cent sales tax received by a county government based on two-thirds of the incorporated area population shall be deemed countywide revenues and shall be expended only for countywide tax relief or countywide programs. The remaining co…

(1) Each county government which meets the provisions of subsection (2) or subsection (8) and which participates in the local government half-cent sales tax shall receive a distribution from the Local Government Half-cent Sales Tax Clearing Trust Fund in addition to its regular m…

(1) In the event that an action to contest a tax assessment is brought by a taxpayer in a county or municipality participating in the distribution of half-cent sales tax proceeds pursuant to s. 218.61 and the difference between the good faith payment made by that taxpayer pursuan…

(1) Each county that is entirely within a rural area of opportunity as designated by the Governor pursuant to s. 288.0656 or each county for which the value of a mill will raise no more than $5 million in revenue, based on the taxable value certified pursuant to s. 1011.62(4)(a)1…

This part may be cited as the “Local Government Prompt Payment Act.”History.—s. 4, ch. 89-297; s. 1, ch. 2005-230.

(1) The purpose of this part is:(a) To provide for prompt payments by local governmental entities and their institutions and agencies.(b) To provide for interest payments on late payments made by local governmental entities and their institutions and agencies.(c) To provide for a…

As used in this part, the term:(1) “Agent” means the project architect, project engineer, or other agency or person acting on behalf of the local governmental entity. The agent who is required to review invoices or payment requests must be identified in accordance with s. 218.735…

The time at which payment is due for a purchase other than construction services by a local governmental entity must be calculated from:(1) The date on which a proper invoice is received by the chief disbursement officer of the local governmental entity after approval by the gove…

(1) The due date for payment for the purchase of construction services by a local governmental entity is determined as follows:(a) If an agent must approve the payment request or invoice before the payment request or invoice is submitted to the local governmental entity, payment …

(1) Each local governmental entity shall establish procedures whereby each payment request or invoice received by the local governmental entity is marked as received on the date on which it is delivered to an agent or employee of the local governmental entity or of a facility or …

No contract between a local governmental entity and a vendor or a provider of construction services shall prohibit the collection of late payment interest charges allowable under this part.History.—s. 4, ch. 89-297; s. 5, ch. 2001-169.

For any contract for construction services entered into on or after July 1, 2025, if a local governmental entity receives from its contractor a price quote for a change order requested or issued by the local governmental entity for construction services, and the price quote confo…

(1) If an improper payment request or invoice is submitted by a vendor, the local governmental entity shall, within 10 days after the improper payment request or invoice is received, notify the vendor, in writing, that the payment request or invoice is improper and indicate what …

A local governmental entity which intends to pay for a purchase with federal funds shall not make such purchase without reasonable assurance that federal funds to cover the cost thereof will be received. Where payment or the time of payment is contingent on receipt of federal fun…

If the total amount of interest paid during the preceding fiscal year exceeds $250, each local governmental entity shall, during December of each year, report to the board of county commissioners or the municipal governing body the number of interest payments made by it during th…

All laws and parts of laws in conflict with this part are repealed.History.—s. 4, ch. 89-297.

(1) This section may be cited as the “Public Bid Disclosure Act.”(2) It is the intent of the Legislature that a local governmental entity shall disclose all of the local governmental entity’s permits or fees, including, but not limited to, all license fees, permit fees, impact fe…