2022HowCountiesCompareFULL 2

2022
HOW
FLORIDA
COUNTIES
COMPARE
APRIL 2022
DEAR FELLOW TAXPAYER
Florida relies heavily on local governments to provide

services to its residents. The state’s counties, cities,
school districts, and special districts raise and spend
more money combined than Florida’s state government.
The levels of taxing and spending in different
jurisdictions across the state vary considerably. This
report will help you see how your county stacks up
against the other 66 counties.
To complement our How Florida Compares series,

which compares our state to the rest of the nation, this
report looks at the myriad local governments within
the state. While property taxes get most of the public
attention, they only provide about one-fifth of city and
county revenue. The tables, charts, and graphs in this
report provide comprehensive information on local
tax rates, tax collections, other revenue sources, and
government expenditures.
Florida TaxWatch provides this report as a reference

tool for Florida’s taxpayers, policymakers, and elected
officials. I hope that you will use this guide as a
resource to better understand the cost of your local
governments and how those costs stack up with other
localities.
Sincerely,
Dominic M. Calabro
President and CEO
Florida TaxWatch
HOW DOES YOUR
COUNTY COMPARE?
A GUIDE TO THIS GUIDE

Local taxing and spending is a major part of Florida
government operations. More than half of all Florida
government revenue (54.9 percent) is raised at the local
level, one of the highest shares in the nation. Florida’s
67 county governments (including Jacksonville’s
consolidated government), more than 400 municipal
governments, and approximately 1,800 independent
special districts spend more than $100 billion annually.
This report compares the revenue and expenditure

profiles of Florida’s 67 counties to give taxpayers an
overview of how their local government stacks up with
the rest of the state. The report presents the most recently
available data regarding property taxes, other taxes
and fees, county and municipal revenues, county and
municipal expenditures, and other related measures.
Per capita figures are determined by using population
figures for the year for which the data is used.
While the focus is on county and municipal

governments, this report includes information on all
types of local jurisdictions, including special districts
and school districts, and most data are grouped
geographically by county.
Based on the system developed by the Florida

Department of Financial Services, known as the Local
Government Electronic Reporting (LOGER) System,
this report classifies local government revenues into
six categories: property taxes; other taxes; charges
for services; permits, fees and special assessments;
intergovernmental revenues; and other revenues.
1
Expenditures are classified as general government,
public safety, courts, utility and environment,
transportation, economic development, human
services, and culture and recreation.
This report uses the most recently available data, but

the limitations of that data must be considered. Data
are self-reported by local governments and errors
and omissions can occur. 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 does
not attempt to compare or evaluate levels of service.
Florida TaxWatch hopes 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.
To stay on top of the myriad issues Florida TaxWatch

actively researches and follows each year, please visit
floridataxwatch.org or find us on social media
@floridataxwatch.
2
IMPORTANT TERMS
AND DEFINITIONS
• Property Tax Year — Property tax years are the year when
the property is assessed by the property appraiser. Property
is valued as of January 1 each year. For example, in Tax
Year 2021, property is assessed on January 1, 2021, tax bills
are sent out in November 2021, and taxes are considered
delinquent on April 1, 2022.
• Levy — The imposition of a tax, fee, charge for service, or

fine by a government.
• Millage — The tax rate levied on real estate or other

property, expressed as dollars per $1,000 of property
taxable value. For example, a tax rate of 15.5 mills on a
property with a taxable value of $200,000 would result in a
tax bill of $3,100.
• Just Value — The just or market value of a property is the

value that the property would likely sell for in the current
market.
• Assessed Value — The assessed value of a property is the

value of that property after any assessment caps, such as
Save Our Homes, or the 10 percent non-homestead cap on
non-residential properties.
• Taxable Value — The taxable value of a property is the

assessed value minus any subsequent exemptions, such as
the homestead exemption. This is the value upon which
the millage is imposed and the property taxes are then
collected.
• Tangible Personal Property (TPP) — Personal property

which can be touched and physically relocated, such as
furniture, machinery, equipment, computers, and signage.
Household goods and most vehicles are exempt. This tax is
only paid by businesses. Inventory held for sale is exempt\
and there is a $25,000 exemption for all TPP taxpayers.
• Local Option Sales Tax — Local governments may assess up

to nine types of local discretionary sales surtaxes: Charter
County and Regional Transportation System; County Public
Hospital; Emergency Fire Rescue Services and Facilities;
Indigent Care and Trauma Center; Local Government
Infrastructure; Pension Liability; School Capital Outlay;
Small County; and Voter-approved Indigent Care.
3
PROPERTY TAXES
PER CAPITA TOTAL PROPERTY TAX LEVIES 5
PER CAPITA COUNTY GOVERNMENT
6
PROPERTY TAX LEVIES
PER CAPITA MUNICIPAL GOVERNMENT
7
PROPERTY TAX LEVIES
PER CAPITA SCHOOL DISTRICT PROPERTY
8
TAX LEVIES
PER CAPITA INDEPENDENT SPECIAL DISTRICT
9
PROPERTY TAX LEVIES
AVERAGE TOTAL PROPERTY TAX MILLAGE
10
RATES
PER CAPITA IMPACT OF SAVE OUR HOMES IN
11
TAXES
PER CAPITA IMPACT OF 2008 PROPERTY TAX
12
CONSTITUTIONAL AMENDMENT IN TAXES
GROWTH IN TOTAL PROPERTY TAX LEVIES:
13
TAX YEAR 2012 TO TAX YEAR 2021
GROWTH IN TOTAL PROPERTY TAX LEVIES:
14
TAX YEAR 2007 TO TAX YEAR 2021
STATEWIDE GROWTH IN PROPERTY TAX
15
LEVIES: TAX YEAR ‘99 THROUGH TAX YEAR ‘21
PERCENT OF TOTAL JUST VALUE THAT IS
16
TAXABLE
PER CAPITA TAXABLE VALUE 17
TOTAL PROPERTY TAX LEVIES PER $1,000
18
OF PERSONAL INCOME
PERCENT OF TOTAL LEVIES (CHART) 19
PERCENT OF TAXABLE VALUE (CHART) 19
OTHER TAXES & FEES 20

CITY & COUNTY REVENUE 34
CITY & COUNTY EXPENDITURES 45
POPULATION & INCOME 58
4
PER CAPITA TOTAL PROPERTY TAX LEVIES
TAX YEAR 2021
1 Monroe $3,435 34 Brevard $1,236

2 Walton $3,289 35 Glades $1,223
3 Collier $3,081 36 Leon $1,210
4 Martin $2,841 37 Putnam $1,181
5 Palm Beach $2,824 38 Hardee $1,173
6 Miami-Dade $2,444 39 Citrus $1,117
7 Franklin $2,355 40 Lake $1,103
8 Broward $2,300 41 DeSoto $1,080
9 Sarasota $2,208 42 Pasco $1,025
10 Gulf $2,103 43 Polk $989
11 Nassau $2,055 44 Escambia $985
12 Pinellas $2,024 45 Hernando $977
13 Lee $1,930 46 Clay $972
14 Indian River $1,908 47 Marion $931
15 Orange $1,891 48 Gilchrist $916
16 Charlotte $1,868 49 Highlands $915
Statewide $1,810 50 Levy $914
17 St. Lucie $1,796 51 Santa Rosa $861
18 Manatee $1,767 52 Suwannee $821
19 St. Johns $1,717 53 Madison $789
20 Hillsborough $1,567 54 Jefferson $762
21 Volusia $1,507 55 Columbia $739
22 Flagler $1,495 56 Dixie $713
23 Sumter $1,433 57 Bradford $699
24 Duval $1,407 58 Liberty $683
25 Bay $1,391 59 Wakulla $666
26 Alachua $1,340 60 Gadsden $639
27 Hamilton $1,333 61 Washington $637
28 Okaloosa $1,317 62 Lafayette $635
29 Osceola $1,313 63 Baker $634
30 Seminole $1,311 64 Calhoun $545
31 Taylor $1,275 65 Jackson $526
32 Hendry $1,272 66 Holmes $408
33 Okeechobee $1,268 67 Union $335
Includes all taxing jurisdictions in each county (counties, cities, school

districts and special districts) and uses total county population.
Source: Florida Department of Revenue and Florida TaxWatch,
February 2022.
5
PER CAPITA COUNTY GOVERNMENT
PROPERTY TAX LEVIES
TAX YEAR 2021
1 Martin $1,495.97 34 Seminole $577.92

2 Monroe $1,281.29 35 Pasco $568.74
3 Collier $1,214.75 36 Alachua $566.30
4 Walton $1,196.00 37 Citrus $554.39
5 Nassau $1,068.61 38 Bay $552.62
6 Franklin $1,035.64 39 Gilchrist $542.81
7 Gulf $1,016.97 40 Hernando $518.72
8 Palm Beach $979.81 41 Clay $490.34
9 Charlotte $954.01 42 Hendry $489.98
10 Miami-Dade $906.53 43 Escambia $481.10
11 Duval $869.16 44 Highlands $477.54
12 St. Johns $827.74 45 Levy $463.68
13 Indian River $779.38 46 Marion $463.36
14 Hamilton $773.94 47 Dixie $461.72
15 Glades $766.60 48 Madison $442.30
16 Flagler $761.31 49 Polk $434.76
17 Manatee $746.62 50 Brevard $434.43
18 Hillsborough $737.03 51 Suwannee $433.91
19 Orange $735.65 52 Lake $402.25
Statewide $709.66 53 Liberty $396.78
20 Pinellas $701.19 54 Okaloosa $392.99
21 Sumter $685.82 55 Santa Rosa $389.12
22 Putnam $682.21 56 Bradford $388.80
23 Osceola $673.24 57 Jefferson $387.47
24 St. Lucie $646.32 58 Lafayette $370.20
25 Broward $645.96 59 Wakulla $362.87
26 Taylor $643.03 60 Columbia $360.74
27 Hardee $637.38 61 Washington $339.19
28 DeSoto $635.67 62 Gadsden $334.10
29 Sarasota $633.84 63 Calhoun $326.18
30 Okeechobee $598.04 64 Baker $285.79
31 Lee $585.87 65 Jackson $277.22
32 Volusia $585.03 66 Holmes $236.98
33 Leon $581.86 67 Union $185.90
Includes county government operating levies, county government debt

service levies, dependent special districts and municipal service taxing
units (MSTUs).
February 2022.
6
PER CAPITA MUNICIPAL GOVERNMENT
PROPERTY TAX LEVIES
TAX YEAR 2021
1 Broward $674.69 34 St. Johns $72.66

2 Palm Beach $502.33 35 Hendry $72.02
3 Monroe $500.33 36 Putnam $68.70
4 Miami-Dade $499.47 37 Okeechobee $68.35
5 Pinellas $409.36 38 Escambia $64.62
6 Volusia $329.08 39 Columbia $60.75
7 Flagler $302.12 40 Gadsden $58.82
8 Orange $297.22 41 Highlands $58.20
Statewide $287.10 42 DeSoto $56.74
9 Brevard $286.13 43 Hardee $56.67
10 St. Lucie $279.15 44 Walton $55.43
11 Lee $271.55 45 Suwannee $55.25
12 Sarasota $228.92 46 Citrus $49.63
13 Franklin $228.22 47 Washington $48.91
14 Hillsborough $203.23 48 Jefferson $48.35
15 Alachua $197.40 49 Madison $48.28
16 Seminole $187.55 50 Hamilton $44.22
17 Nassau $184.66 51 Bradford $41.94
18 Leon $184.59 52 Baker $40.11
19 Martin $182.62 53 Jackson $30.24
20 Lake $180.33 54 Pasco $29.69
21 Okaloosa $173.28 55 Clay $28.80
22 Polk $146.86 56 Duval $27.05
23 Collier $138.63 57 Liberty $22.89
24 Bay $126.90 58 Lafayette $22.32
25 Indian River $119.82 59 Dixie $18.02
26 Manatee $117.70 60 Santa Rosa $17.23
27 Gulf $115.67 61 Glades $16.91
28 Marion $104.22 62 Gilchrist $16.77
29 Osceola $88.66 63 Hernando $15.53
30 Taylor $86.56 64 Union $7.77
31 Levy $85.30 65 Calhoun $7.44
32 Sumter $81.39 66 Wakulla $5.19
33 Charlotte $75.91 67 Holmes $1.79
Per capita municipal levies were calculated by dividing all municipal

levies in a county by total county population. Levies for Jacksonville’s
consolidated government are included in the county government table.
February 2022.
7
PER CAPITA SCHOOL DISTRICT
PROPERTY TAX LEVIES
TAX YEAR 2021
1 Walton $1,665.04 34 Citrus $459.18

2 Collier $1,394.60 35 Hardee $451.91
3 Monroe $1,329.82 36 Clay $440.23
4 Sarasota $1,132.91 37 Hernando $428.87
5 Palm Beach $1,074.02 38 Hendry $421.37
6 Martin $1,059.55 39 Santa Rosa $420.65
7 Franklin $1,031.97 40 Leon $416.35
8 Gulf $966.40 41 Putnam $415.31
10 Indian River $850.90 43 Glades $402.87
11 Charlotte $801.66 44 Pasco $395.83
12 Manatee $798.04 45 Flagler $387.38
13 Orange $793.17 46 Polk $381.54
14 Lee $787.65 47 DeSoto $372.79
15 Broward $783.33 48 Highlands $364.56
16 Nassau $762.47 49 Marion $348.52
17 St. Johns $756.40 50 Levy $343.25
Statewide $698.11 51 Gilchrist $337.13
18 Pinellas $696.95 52 Jefferson $319.39
19 Bay $689.88 53 Suwannee $314.55
20 Sumter $637.38 54 Columbia $300.81
21 Okaloosa $629.20 55 Wakulla $296.88
22 St. Lucie $584.49 56 Madison $282.06
23 Okeechobee $552.50 57 Liberty $262.56
24 Osceola $529.57 58 Baker $256.91
25 Seminole $526.85 59 Bradford $254.47
26 Hillsborough $519.68 60 Washington $247.56
27 Taylor $516.99 61 Gadsden $245.24
28 Brevard $492.60 62 Lafayette $228.63
29 Duval $490.82 63 Dixie $220.87
30 Volusia $489.31 64 Jackson $217.43
31 Hamilton $486.27 65 Calhoun $210.56
32 Lake $484.36 66 Holmes $168.06
33 Alachua $464.10 67 Union $125.03
Includes both district school board operating and debt service levies.
February 2022
8
PER CAPITA INDEPENDENT SPECIAL DISTRICT
PROPERTY TAX LEVIES
TAX YEAR 2021
1 Walton $372.37 34 Taylor $28.39

2 Collier $332.73 35 Hamilton $28.11
3 Monroe $323.16 36 Hardee $26.89
4 Hendry $289.10 37 Leon $26.78
5 St. Lucie $285.56 38 Polk $25.66
6 Lee $285.31 39 Brevard $22.95
7 Palm Beach $267.78 40 Levy $21.91
8 Pinellas $216.53 41 Osceola $21.66
9 Sarasota $212.03 42 Bay $21.47
10 Broward $195.63 43 Duval $19.66
11 Indian River $157.86 44 Gilchrist $19.09
12 Okaloosa $121.86 45 Seminole $18.45
Statewide $115.55 46 Suwannee $17.53
13 Alachua $112.05 47 Columbia $16.97
14 Hillsborough $106.58 48 Madison $16.17
15 Manatee $104.92 49 Union $16.13
16 Volusia $103.78 50 DeSoto $15.21
17 Martin $103.20 51 Putnam $14.70
18 Miami-Dade $98.34 52 Marion $14.63
20 St. Johns $60.30 54 Hernando $14.27
21 Franklin $59.29 55 Bradford $13.79
22 Citrus $54.01 56 Lafayette $13.41
23 Baker $51.29 57 Clay $12.94
24 Okeechobee $48.63 58 Dixie $12.84
25 Flagler $44.62 59 Jefferson $6.78
26 Nassau $39.16 60 Gulf $4.05
27 Glades $37.07 61 Wakulla $1.31
28 Charlotte $36.64 62 Liberty $1.26
29 Lake $36.13 63 Washington $1.19
30 Santa Rosa $34.29 64 Gadsden $1.11
31 Escambia $34.20 65 Jackson $1.10
32 Pasco $30.91 66 Calhoun $0.99
33 Sumter $28.84 67 Holmes $0.76
Includes independent districts only. Dependent districts are included in

the county government table. Calculated using total county population.
February 2022.
9
AVERAGE TOTAL PROPERTY TAX MILLAGE RATES
TAX YEAR 2021
1 St. Lucie 22.8542 34 Calhoun 15.9442

2 Alachua 21.3055 35 Taylor 15.8268
3 Broward 19.8427 36 Clay 15.8230
4 Duval 19.7450 37 Hendry 15.7713
5 Pinellas 19.3862 38 Marion 15.7442
6 Volusia 19.2141 39 Hillsborough 15.7279
7 DeSoto 19.1508 40 Madison 15.6601
8 Gulf 18.9640 41 Brevard 15.6037
9 Palm Beach 18.7191 42 Martin 15.4691
10 Hernando 18.6366 43 Indian River 15.4428
11 Holmes 18.5998 44 Baker 15.4222
12 Franklin 18.2096 45 Columbia 15.3836
13 Levy 17.8910 46 Washington 15.3510
14 Dixie 17.6880 47 Okeechobee 15.3496
15 Miami-Dade 17.5932 48 Osceola 15.2327
16 Escambia 17.5383 49 Leon 15.2041
17 Bradford 17.3463 50 Seminole 15.1809
18 Putnam 17.3064 51 Citrus 14.9635
19 Manatee 17.2930 52 Lafayette 14.9462
20 Union 17.2326 53 Flagler 14.6476
Statewide 17.0133 54 Jackson 14.5698
21 Liberty 16.9559 55 Hamilton 14.4676
22 Hardee 16.9539 56 Wakulla 14.2187
23 Charlotte 16.9196 57 St. Johns 13.7203
24 Glades 16.8444 58 Jefferson 13.6421
25 Highlands 16.6959 59 Sarasota 13.4781
26 Nassau 16.6801 60 Okaloosa 12.8949
27 Orange 16.6738 61 Santa Rosa 12.8061
28 Lake 16.6465 62 Sumter 12.2845
29 Suwannee 16.4894 63 Bay 12.2765
30 Gilchrist 16.4880 64 Gadsden 12.0434
31 Polk 16.1873 65 Collier 11.0528
32 Pasco 16.1543 66 Walton 9.7576
33 Lee 15.9701 67 Monroe 8.8160
Includes all jurisdictions. Calculated using total property tax levies and
total taxable value in each county. School district portion calculated
using school taxable value, the rest using county taxable value.
February 2022.
10
PER CAPITA IMPACT OF
SAVE OUR HOMES IN TAXES
TAX YEAR 2021
1 Pinellas $492.14 34 Franklin $165.08

2 Palm Beach $484.31 35 Okaloosa $164.82
3 Martin $469.28 36 Polk $157.95
4 Broward $455.03 37 Alachua $156.37
5 St. Lucie $382.17 38 Putnam $153.29
7 Indian River $346.09 40 Santa Rosa $150.48
8 Collier $344.96 41 Okeechobee $146.75
9 Volusia $341.66 42 Highlands $146.43
10 Nassau $323.87 43 Wakulla $139.85
11 Monroe $323.07 44 DeSoto $139.70
12 Flagler $312.60 45 Osceola $139.09
13 Brevard $305.74 46 Leon $137.21
14 Hillsborough $293.57 47 Gilchrist $117.03
15 Sarasota $285.73 48 Baker $113.30
Statewide $285.39 49 Glades $106.58
16 Charlotte $282.47 50 Jefferson $104.33
17 St. Johns $265.87 51 Hardee $103.44
18 Hernando $248.32 52 Taylor $98.51
19 Lee $233.59 53 Columbia $85.88
20 Seminole $226.56 54 Bay $79.06
21 Manatee $218.70 55 Dixie $76.86
22 Citrus $210.88 56 Madison $67.67
23 Orange $202.99 57 Hamilton $62.12
24 Pasco $196.58 58 Washington $58.15
25 Sumter $191.66 59 Lafayette $57.83
26 Gulf $190.59 60 Liberty $57.79
27 Clay $185.35 61 Suwannee $48.66
28 Duval $183.65 62 Gadsden $45.23
29 Levy $178.04 63 Bradford $43.14
30 Walton $172.40 64 Jackson $36.54
31 Hendry $170.00 65 Calhoun $36.34
32 Marion $169.62 66 Holmes $14.56
33 Lake $167.95 67 Union $6.00
Represents the amount of property taxes reduced or shifted to other

taxpayers by Save Our Homes. Calculated using current average
millage rates applied to Save Our Homes differential (just value minus
assessed value) of homestead properties.
February 2022.
11
PER CAPITA IMPACT OF 2008 PROPERTY TAX
CONSTITUTIONAL AMENDMENT IN TAXES
TAX YEAR 2021
1 Gulf $173.24 34 Citrus $80.85

2 St. Lucie $169.49 35 Marion $80.48
3 Nassau $158.42 36 Taylor $77.48
4 Monroe $153.52 37 Highlands $76.26
5 Pinellas $140.41 38 Jefferson $75.02
6 Martin $139.69 39 Polk $74.89
7 Miami-Dade $138.25 40 Lake $74.38
8 Flagler $136.17 41 Manatee $74.30
9 Lee $134.34 42 Leon $70.40
10 Walton $128.63 43 DeSoto $69.67
11 Franklin $128.02 44 Gilchrist $68.42
12 Charlotte $124.18 45 Putnam $68.15
13 Volusia $119.46 46 Hardee $63.06
14 Glades $118.81 47 Osceola $61.67
15 Alachua $118.13 48 Bay $61.61
16 Broward $117.34 49 Clay $61.28
17 Palm Beach $115.38 50 Escambia $61.28
18 Okeechobee $105.01 51 Okaloosa $57.46
Statewide $102.19 52 Madison $54.86
19 Hendry $100.19 53 Santa Rosa $53.70
20 Hillsborough $96.92 54 Bradford $52.01
21 Sarasota $92.86 55 Suwannee $51.63
22 Duval $88.91 56 Gadsden $50.23
23 Orange $88.43 57 Baker $50.18
24 Brevard $88.37 58 Columbia $47.18
25 Collier $87.38 59 Dixie $46.96
26 Levy $86.34 60 Hamilton $45.85
27 St. Johns $85.64 61 Washington $43.96
28 Pasco $85.61 62 Lafayette $43.67
29 Indian River $84.59 63 Liberty $42.72
30 Sumter $84.32 64 Holmes $38.27
31 Hernando $82.15 65 Calhoun $34.87
32 Wakulla $81.70 66 Jackson $32.81
33 Seminole $81.59 67 Union $31.00
Represents the amount of property taxes reduced or shifted to other taxpayers

by Amendment 1, which increased the Homestead Exemption from $25,000
to $50,000; permits residents to take Save Our Homes benefits to a new
homestead property when they move; grants a $25,000 exemption for tangible
personal property paid by businesses; and limits increases in assessed value for
nonhomestead properties to no more than 10%.
Source: Florida Department of Revenue and Florida TaxWatch, February 2022.
12
GROWTH IN TOTAL PROPERTY TAX LEVIES
TAX YEARS 2012 to 2021
1 Walton 137.0% 34 Brevard 48.1%

2 Sumter 93.3% 35 Santa Rosa 48.0%
3 Osceola 87.9% 36 Hendry 44.9%
4 Manatee 85.6% 37 Indian River 44.6%
5 Orange 83.1% 38 Liberty 43.3%
6 Nassau 81.2% 39 Flagler 43.1%
7 St. Lucie 80.5% 40 Bay 41.5%
8 Hillsborough 79.6% 41 Alachua 39.5%
9 Pasco 74.7% 42 Escambia 39.0%
10 Polk 74.3% 43 Putnam 38.2%
11 St. Johns 72.7% 44 Levy 37.0%
12 Okeechobee 71.9% 45 Glades 36.7%
13 Lake 69.1% 46 Franklin 35.4%
14 Miami-Dade 68.9% 47 Leon 35.4%
15 Charlotte 68.1% 48 Suwannee 33.4%
16 Collier 67.9% 49 Baker 33.1%
17 Pinellas 65.2% 50 Taylor 25.4%
18 Sarasota 65.1% 51 Bradford 24.6%
Statewide 64.0% 52 Highlands 22.0%
19 Broward 64.0% 53 Hamilton 21.4%
20 Palm Beach 60.9% 54 Columbia 20.9%
21 Duval 58.8% 55 Union 19.5%
22 DeSoto 57.4% 56 Holmes 19.4%
23 Lee 57.3% 57 Lafayette 17.1%
24 Clay 56.7% 58 Madison 16.5%
25 Martin 54.7% 59 Wakulla 16.5%
26 Hernando 52.6% 60 Jackson 15.8%
27 Gulf 51.0% 61 Citrus 14.6%
28 Seminole 50.2% 62 Jefferson 14.0%
29 Gilchrist 49.5% 63 Dixie 12.3%
30 Marion 49.0% 64 Gadsden 11.4%
31 Volusia 48.7% 65 Hardee 7.9%
32 Monroe 48.4% 66 Calhoun 2.0%
33 Okaloosa 48.3% 67 Washington -1.4%
Includes all jurisdictions. Reflects the growth from when statewide property
tax levies began rising again, following five straight years of decline, due to
the lingering effects of the Great Recession. Some data may appear equal due
to rounding.
13
GROWTH IN TOTAL PROPERTY TAX LEVIES
TAX YEARS 2007 to 2021
1 Sumter 138.1% 34 Lake 17.5%

2 Walton 77.6% 35 Union 17.4%
3 Orange 54.9% 36 Liberty 17.2%
4 Nassau 47.4% 37 Seminole 16.7%
5 Miami-Dade 39.8% 38 Escambia 16.1%
6 Duval 39.8% 39 Bay 15.1%
7 Palm Beach 36.3% 40 Calhoun 14.4%
8 Gilchrist 36.0% 41 Charlotte 14.0%
9 Alachua 35.6% 42 St. Lucie 13.8%
10 Pasco 33.9% 43 Sarasota 13.7%
11 Clay 33.0% 44 Taylor 13.2%
12 Okeechobee 32.7% 45 Gadsden 12.9%
13 St. Johns 31.8% 46 Brevard 12.9%
14 Osceola 31.4% 47 Putnam 12.8%
15 Martin 30.9% 48 Okaloosa 11.6%
16 Hamilton 30.8% 49 Indian River 9.3%
17 Collier 28.8% 50 Volusia 9.2%
18 Manatee 28.6% 51 Jefferson 9.0%
19 Monroe 27.9% 52 Glades 4.1%
20 Hillsborough 27.9% 53 Marion 3.8%
Statewide 27.8% 54 Columbia 3.6%
21 Broward 27.7% 55 Gulf 1.8%
22 Santa Rosa 27.5% 56 Hernando 0.8%
23 Madison 25.7% 57 Hardee 0.7%
24 Pinellas 25.1% 58 Hendry 0.7%
25 Jackson 25.0% 59 Flagler 0.1%
26 Baker 24.7% 60 Levy -2.0%
27 Holmes 24.2% 61 Lee -2.3%
28 Lafayette 22.6% 62 Wakulla -8.4%
29 DeSoto 22.4% 63 Dixie -8.5%
30 Leon 22.2% 64 Washington -9.9%
31 Suwannee 20.6% 65 Citrus -12.6%
32 Polk 20.5% 66 Franklin -13.4%
33 Bradford 18.9% 67 Highlands -17.9%
Includes all jurisdictions. Reflects change from when statewide property tax levies
reached their all-time high in FY2007-08 as local governments reaped significant
revenue wndfalls from the housing bubble. Levies then began declining for five
straight years and then began to grow again. Eight counties have still not returned to
that high water mark. Some data may appear equal due to rounding.
14
300%
250%
200%
150%
100%
50%
0
TAX YEAR 1999 THROUGH TAX YEAR 2021
FY1999-00 2005-06 2011-12 2017-18 2021-22

STATEWIDE GROWTH IN PROPERTY TAX LEVIES
Total School Districts Counties Cities Special Districts

Source: Florida TaxWatch, Florida Department of Revenue, February 2022.
15
PERCENT OF JUST VALUE THAT IS TAXABLE
TAX YEAR 2021
1 Walton 81.4% 34 Suwannee 60.3%

2 Collier 79.5% 35 Hamilton 59.9%
3 Manatee 74.7% 36 Leon 59.6%
4 Monroe 74.4% 37 Escambia 59.2%
5 Sarasota 73.0% 38 Marion 58.7%
6 Bay 72.3% 39 Taylor 57.8%
7 Lee 72.2% 40 Citrus 57.2%
8 Palm Beach 71.9% 41 Columbia 56.8%
9 Miami-Dade 71.8% 42 Gulf 56.7%
10 St. Johns 71.4% 43 Brevard 56.5%
11 Okaloosa 70.7% 44 Hernando 55.8%
12 Orange 70.6% 45 Bradford 55.2%
13 Sumter 70.6% 46 Putnam 55.1%
14 Seminole 70.2% 47 Washington 53.8%
15 Broward 69.3% 48 Alachua 52.2%
16 Martin 69.3% 49 Jackson 51.9%
17 Indian River 68.2% 50 Baker 50.3%
Statewide 68.2% 51 Gadsden 50.2%
18 Charlotte 68.0% 52 Gilchrist 50.2%
19 Osceola 67.4% 53 Madison 49.5%
20 Franklin 66.7% 54 Wakulla 48.3%
21 Hillsborough 66.3% 55 DeSoto 46.6%
22 Lake 65.9% 56 Calhoun 46.0%
23 Pinellas 64.9% 57 Hardee 45.4%
24 Flagler 64.8% 58 Okeechobee 44.0%
25 Polk 64.8% 59 Levy 42.3%
26 Duval 64.7% 60 Jefferson 41.1%
27 Nassau 64.1% 61 Holmes 40.1%
28 Pasco 63.1% 62 Dixie 40.1%
29 Volusia 62.3% 63 Hendry 38.2%
30 Highlands 61.8% 64 Lafayette 36.5%
31 Santa Rosa 61.4% 65 Union 32.4%
32 Clay 61.4% 66 Liberty 31.4%
33 St. Lucie 60.6% 67 Glades 18.2%
Shows the effect that various exclusions, differentials, exemptions, and

credits have on the ad valorem tax base of local governments. Some
data may appear equal due to rounding.
February 2022
16
PER CAPITA TAXABLE VALUE
TAX YEAR 2021
1 Monroe $380,444 34 Citrus $71,943

2 Walton $326,480 35 Putnam $66,424
3 Collier $273,542 36 Hendry $66,207
4 Franklin $189,307 37 Leon $66,013
5 Sarasota $158,764 38 Lake $65,950
6 Martin $158,072 39 Escambia $64,497
7 Palm Beach $147,697 40 Santa Rosa $63,842
8 Gulf $137,623 41 Glades $62,648
9 Indian River $127,329 42 Pasco $60,840
10 Miami-Dade $123,846 43 Alachua $60,536
11 Lee $122,689 44 DeSoto $59,478
12 St. Johns $121,467 45 Clay $58,797
13 Nassau $119,662 46 Polk $58,628
14 Sumter $113,548 47 Marion $57,839
15 Broward $113,289 48 Highlands $55,851
16 Orange $110,513 49 Hernando $55,275
17 Manatee $109,287 50 Gilchrist $52,335
18 Bay $109,033 51 Levy $51,520
19 Charlotte $105,891 52 Jefferson $48,739
Statewide $103,389 53 Suwannee $48,212
20 Pinellas $101,604 54 Columbia $46,160
21 Okaloosa $98,983 55 Wakulla $44,252
22 Flagler $89,727 56 Madison $44,230
23 Osceola $83,915 57 Liberty $42,553
24 Seminole $83,777 58 Washington $39,905
25 Hillsborough $82,080 59 Baker $39,195
26 Duval $78,071 60 Bradford $38,883
27 Taylor $77,738 61 Jackson $37,237
28 Hamilton $77,394 62 Gadsden $37,122
29 Brevard $76,167 63 Lafayette $37,020
30 Volusia $75,875 64 Dixie $35,517
31 St. Lucie $75,501 65 Calhoun $32,959
32 Okeechobee $74,755 66 Holmes $24,967
33 Hardee $72,430 67 Union $18,591
Taxable value is just value of all property in each county, less exclusions,
differentials, exemptions, and credits (see p.3). This table uses county
taxable value, school taxable value is 15 percent higher statewide.
February 2022.
17
TOTAL PROPERTY TAX LEVIES PER
$1,000 OF PERSONAL INCOME
TAX YEAR 2021
1 Franklin $60.49 34 Sumter $25.45

2 Walton $47.87 35 Lake $25.24
3 Gulf $46.38 36 Polk $25.00
4 Miami-Dade $43.11 37 Leon $24.80
5 Hamilton $41.31 38 Seminole $24.71
6 St. Lucie $41.18 39 Brevard $24.33
7 Broward $41.07 40 Okaloosa $24.16
8 Charlotte $40.09 41 St. Johns $23.79
10 Taylor $37.23 43 Gilchrist $23.49
11 Glades $37.18 44 Hernando $23.35
12 Monroe $36.37 45 Levy $23.24
13 Osceola $35.33 46 Dixie $22.93
14 Lee $34.92 47 Marion $22.86
15 Hardee $34.77 48 Pasco $22.77
16 DeSoto $34.26 49 Indian River $22.44
17 Hendry $33.90 50 Suwannee $22.22
18 Pinellas $33.77 51 Liberty $21.40
19 Manatee $33.73 52 Madison $21.33
20 Okeechobee $33.52 53 Escambia $20.93
Statewide $32.77 54 Clay $20.48
21 Volusia $32.54 55 Lafayette $19.77
22 Nassau $32.40 56 Bradford $18.83
23 Palm Beach $32.17 57 Washington $18.68
24 Putnam $31.99 58 Columbia $18.57
25 Martin $31.26 59 Santa Rosa $17.66
26 Sarasota $31.01 60 Jefferson $17.35
27 Hillsborough $30.06 61 Baker $16.84
28 Flagler $29.86 62 Wakulla $16.68
29 Duval $28.94 63 Calhoun $16.42
30 Collier $28.88 64 Gadsden $16.06
31 Bay $28.55 65 Union $14.17
32 Alachua $28.37 66 Jackson $13.92
33 Citrus $27.10 67 Holmes $11.80
Includes all taxing jurisdictions in each county. Calculated using tax

year 2021 levies and 2020 personal income (latest available county-
level income data.)
Source: Florida TaxWatch, Florida Department of Revenue, and the U.S.
Bureau of Economic Analysis, February 2022.
18
PERCENT OF TOTAL LEVIES
TAX YEAR 2021 • $ IN BILLIONS
Ind. Special Dist.

$2.53 // 6%
Cities
Ind. Special Dist. $6.29 // 16%
$2.53 // 6%
Cities
School Districts $6.29 // 16%
$15.28 // 39%
Counties
$15.54 // 39%
School Districts
$15.28 // 39%
Counties
$15.54 // 39%
County Levies include $1.9 billion in Dependent Special District and Municipal
Service Taxing Unit (MSTU) levies. Source: Florida Department of Revenue and Florida
TaxWatch, April 2022. Figures may not equal 100 percent due to rounding.
PERCENT OF TAXABLE VALUE

TAX YEAR 2021
Tangible Personal
Property
6.3%
Tangible Personal
Property
6.3% Homestead
Residential
Non-Residential 33.9%
25.7%
Homestead
Residential
Non-Residential 33.9%
Non-Homestead
25.7% Residential
33.6%
Agriculture Non-Homestead
Residential
0.5%
33.6%
Agriculture
0.5%
Source: Florida Ad Valorem Estimating Conference and Florida TaxWatch,

April 2022. Figures may not equal 100 percent due to rounding.
19
PROPERTY TAXES 4
LOCAL OPTION SALES TAX RATES 21
PER CAPITA LOCAL OPTION SALES TAX
22
REVENUE
PERCENT OF AVAILABLE LOCAL OPTION
23
SALES TAX BEING LEVIED
LOCAL OPTION MOTOR FUEL TAX RATES 24
PER CAPITA LOCAL OPTION MOTOR FUEL
25
TAX REVENUE
26
MOTOR FUEL TAX BEING LEVIED
LOCAL OPTION TOURIST DEVELOPMENT
27
TAX RATES
PER CAPITA LOCAL OPTION TOURIST
28
DEVELOPMENT TAX REVENUE
PER CAPITA LOCAL COMMUNICATIONS
29
SERVICES TAX REVENUE
PER CAPITA LOCAL PUBLIC SERVICES TAX
30
REVENUE
PER CAPITA COUNTY & MUNICIPAL
31
BUILDING PERMIT FEES
PER CAPITA COUNTY, MUNICIPAL &
32
SCHOOL IMPACT FEES
PER CAPITA COUNTY & MUNICIPAL SPECIAL
33
ASSESSMENT REVENUE

20
LOCAL OPTION SALES TAX RATES
AS OF JANUARY 1, 2019
Calhoun, Clay, DeSoto, Duval, Escambia,

Gadsden, Highlands, Hillsborough, Holmes,
1.5%
Jackson, Leon, Liberty, Madison, Monroe,
Osceola, Washington
Alachua, Baker, Bay, Bradford, Brevard,

Broward, Charlotte, Collier, Columbia, Dixie,
Flagler, Franklin, Gilchrist, Glades, Gulf,
Hamilton, Hardee, Hendry, Indian River,
Jefferson, Lafayette, Lake, Levy, Manatee,
1.0%
Marion, Miami-Dade, Nassau, Okaloosa,
Okeechobee, Palm Beach, Pasco, Pinellas,
Polk, Putnam, St. Lucie, Santa Rosa, Sarasota,
Seminole, Sumter, Suwannee, Taylor, Union,
Wakulla, Walton
Hernando, Lee, Martin, Orange, St. Johns,

0.5%
Volusia
No Tax Citrus
Includes school district levies. See p.3 for definition of Local Option
Sales Taxes.
The Legislature has authorized nine different local discretionary sales
surtaxes (also referred to as local option sales taxes) which local
governments can use to raise revenue for county, municipalities, and
school districts. These discretionary sales taxes are in addition to the
state sales tax rate of 6 percent and apply to all transactions subject to
the state tax (with the exception of only being levied on the first $5,000
of a single item). The tax is levied county-wide, but the revenue from
some levies is shared with municipalities. Not all levies are available
to all counties, so the maximum rate ranges from 1.5 percent to 4.0
percent. Some must be approved by the voters, but some have the
option to be approved by the governing bodies. Most revenue can
only be spent on authorized uses, which vary from tax to tax and even
county to county.
March 2022.
21
PER CAPITA LOCAL OPTION SALES TAX REVENUE
1 Monroe $704.58 34 Washington $147.65

2 Hillsborough $424.39 35 Orange $145.44
3 Walton $416.15 36 Bradford $141.31
4 Escambia $295.97 37 Lake $140.69
5 Bay $292.78 38 Pasco $139.47
6 Collier $260.05 39 Sumter $137.75
7 Leon $238.30 40 Taylor $135.11
8 Duval $230.38 41 St. Lucie $129.16
9 Franklin $217.09 42 Santa Rosa $125.24
10 Osceola $214.49 43 Martin $125.15
12 Highlands $202.04 45 Madison $123.90
13 Palm Beach $198.60 46 Flagler $123.74
14 Broward $195.29 47 Calhoun $122.70
15 Miami-Dade $194.13 48 Hendry $118.12
Statewide $193.49 49 Jefferson $116.94
16 Pinellas $191.55 50 Levy $116.20
17 Jackson $188.45 51 Putnam $116.07
18 Gulf $183.07 52 Lee $113.13
19 Charlotte $179.55 53 Liberty $111.71
20 Manatee $176.09 54 Hardee $100.67
21 Indian River $175.85 55 Baker $99.80
22 Columbia $172.50 56 Hamilton $97.62
23 Okeechobee $171.38 57 Wakulla $94.73
24 Okaloosa $171.01 58 St. Johns $89.16
25 Seminole $168.61 59 Volusia $86.31
26 Brevard $161.36 60 Gilchrist $85.73
27 Alachua $157.75 61 Holmes $84.89
28 Marion $155.85 62 Glades $74.73
29 Polk $152.46 63 Dixie $73.58
30 Nassau $151.13 64 Hernando $70.25
31 Gadsden $150.39 65 Lafayette $69.29
32 DeSoto $149.48 66 Union $58.31
33 Clay $148.35 67 Citrus No Tax
The majority of local option sales tax revenues are distributed to county
governments, but some money goes to municipalities and school boards as
well. See p. 21 for more information on local option sales taxes.
Source: Florida Legislature, Office of Economic and Demographic Research,
Florida Department of Revenue and Florida TaxWatch, March 2022.
22
SALES TAX BEING LEVIED
1 Madison 75.0% 31 Gilchrist 33.3%

2 Escambia 60.0% Glades 33.3%
Highlands 60.0% Gulf 33.3%
Jackson 60.0% Hamilton 33.3%
Monroe 60.0% Hardee 33.3%
6 Calhoun 50.0% Hendry 33.3%
DeSoto 50.0% Jefferson 33.3%
Gadsden 50.0% Lafayette 33.3%
Holmes 50.0% Levy 33.3%
Liberty 50.0% Okeechobee 33.3%
Washington 50.0% Suwannee 33.3%
12 Clay 42.9% Taylor 33.3%
Duval 42.9% Union 33.3%
Hillsborough 42.9% Statewide 30.9%
Osceola 42.9% 48 Brevard 28.6%
16 Bay 40.0% Broward 28.6%
Collier 40.0% Charlotte 28.6%
Flagler 40.0% Columbia 28.6%
Indian River 40.0% Manatee 28.6%
Lake 40.0% Palm Beach 28.6%
Marion 40.0% Pasco 28.6%
Miami-Dade 40.0% Pinellas 28.6%
Nassau 40.0% Polk 28.6%
Okaloosa 40.0% Sarasota 28.6%
Putnam 40.0% Seminole 28.6%
Santa Rosa 40.0% 59 Alachua 25.0%
St. Lucie 40.0% Wakulla 25.0%
Sumter 40.0% 61 Martin 20.0%
Walton 40.0% St. Johns 20.0%
30 Leon 37.5% 63 Hernando 14.3%
31 Baker 33.3% Lee 14.3%
Bradford 33.3% Orange 14.3%
Dixie 33.3% Volusia 14.3%
Franklin 33.3% 67 Citrus No Tax
The majority of local option sales tax revenues is distributed to county

governments, but some money goes to municipalities and school
boards as well.
Source: Florida Legislature, Office of Economic and Demographic
Research and Florida TaxWatch, March 2022.
23
LOCAL OPTION MOTOR FUEL TAX RATES
Alachua, Bradford, Broward, Charlotte, Citrus,

Clay, Collier, DeSoto, Hardee, Hernando,
Highlands, Jefferson, Lee, Leon, Madison,
$0.12/gal Manatee, Marion, Martin, Nassau, Okeechobee,
Osceola, Palm Beach, Pasco, Polk, Putnam,
Santa Rosa, Sarasota, St. Lucie, Suwannee,
Volusia
$0.11/gal Escambia, Levy
$0.10/gal Miami-Dade, Monroe, Okaloosa
$0.09/gal Hendry
Baker, Bay, Columbia, Flagler, Gilchrist, Glades,

Gulf, Hillsborough, Holmes, Jackson, Lake,
$0.07/gal
Liberty, Pinellas, Seminole, Sumter, Union,
Wakulla, Walton, Washington
Brevard, Calhoun, Dixie, Duval, Franklin,

$0.06/gal Gadsden, Hamilton, Indian River, Lafayette,
Orange, St. Johns, Taylor
Includes the the 9th cent tax (1 cent), the local option tax (up to 6
cents), and the additional local option tax (up to 5 cents). Florida
motorists also pay a 25.9 cents/gallon state tax and a 18.4 cents/gallon
federal tax. The maximum tax rate (all levies) in Florida is 56.3 cents/
gallon.
Research and Florida TaxWatch, March 2022.
24
PER CAPITA LOCAL OPTION
MOTOR FUEL TAX REVENUE
FY2020-21
1 Hamilton $258.15 35 Pasco $46.03

2 Madison $151.68 36 Broward $45.82
3 Okeechobee $85.76 37 Santa Rosa $45.57
4 Jefferson $85.55 38 DeSoto $44.20
5 Suwannee $84.59 39 Sarasota $44.17
6 Jackson $79.38 40 Citrus $44.01
7 Columbia $78.14 41 Palm Beach $43.18
8 Glades $69.83 42 Bay $42.61
9 Monroe $68.30 43 Brevard $41.59
10 Hardee $65.32 Statewide $40.36
11 Gadsden $62.60 44 Holmes $40.12
12 Marion $61.72 45 Clay $39.43
13 Bradford $59.70 46 Dixie $37.22
14 Martin $57.47 47 Washington $36.43
15 Levy $57.15 48 Franklin $35.64
16 Walton $57.13 49 Miami-Dade $34.84
17 Charlotte $56.62 50 Gulf $33.96
18 Putnam $56.05 51 Escambia $33.09
19 Hendry $55.19 52 Union $32.98
20 Taylor $54.29 53 Duval $32.44
21 Highlands $53.79 54 Indian River $31.99
22 Nassau $52.91 55 Gilchrist $31.48
23 Liberty $52.90 56 Hillsborough $30.91
24 Okaloosa $51.22 57 Osceola $30.69
25 Polk $51.06 58 Manatee $30.09
26 Lee $50.54 59 Calhoun $30.02
27 Alachua $49.94 60 St. Johns $29.61
28 Volusia $49.55 61 Wakulla $28.70
29 St. Lucie $49.48 62 Orange $28.32
30 Sumter $49.02 63 Lafayette $27.10
31 Baker $47.98 64 Flagler $27.08
32 Collier $47.42 65 Seminole $26.89
33 Leon $47.33 66 Lake $26.50
34 Hernando $46.27 67 Pinellas $25.96
Local option motor fuel tax revenues are distributed to county and
municipal governments and are used for transportation purposes.
Research, Florida Department of Revenue and Florida TaxWatch,
March 2022.
25
MOTOR FUEL TAX BEING LEVIED
1 Alachua 100% 34 Okaloosa 83%

Bradford 100% Statewide 83%
Broward 100% 36 Hendry 75%
Charlotte 100% 37 Baker 58%
Citrus 100% Bay 58%
Clay 100% Columbia 58%
Collier 100% Flagler 58%
DeSoto 100% Gilchrist 58%
Hardee 100% Glades 58%
Hernando 100% Gulf 58%
Highlands 100% Hillsborough 58%
Jefferson 100% Holmes 58%
Lee 100% Jackson 58%
Leon 100% Lake 58%
Madison 100% Liberty 58%
Manatee 100% Pinellas 58%
Marion 100% Seminole 58%
Martin 100% Sumter 58%
Monroe 100% Union 58%
Nassau 100% Wakulla 58%
Okeechobee 100% Walton 58%
Osceola 100% Washington 58%
Palm Beach 100% 56 Brevard 50%
Pasco 100% Calhoun 50%
Polk 100% Dixie 50%
Putnam 100% Duval 50%
Santa Rosa 100% Franklin 50%
Sarasota 100% Gadsden 50%
St. Lucie 100% Hamilton 50%
Suwannee 100% Indian River 50%
Volusia 100% Lafayette 50%
32 Escambia 92% Orange 50%
Levy 92% St. Johns 50%
34 Miami-Dade 83% Taylor 50%
Local option motor fuel tax revenues are distributed to county and municipal
governments and are generally used for transportation purposes.
Source: Florida Legislature, Office of Economic and Demographic Research and
Florida TaxWatch, March 2022.
26
LOCAL OPTION TOURIST DEVELOPMENT TAX RATES
Broward, Duval, Hillsborough, Miami-Dade,

6.0%
Orange, Osceola, Palm Beach, Pinellas, Volusia
Alachua, Bay, Brevard, Charlotte, Citrus, Clay,

Collier, Columbia, Flagler, Gulf, Hernando,
5.0% Lee, Leon, Manatee, Martin, Monroe, Nassau,
Okaloosa, Polk, Santa Rosa, Sarasota, Seminole,
St. Lucie, Taylor
Bradford, Escambia, Highlands, Indian River,

4.0% Jackson, Lake, Marion, Pasco, Putnam, St. Johns,
Wakulla, Walton
Baker, DeSoto, Dixie, Hamilton, Hendry,

3.0% Holmes, Jefferson, Madison, Okeechobee,
Suwannee, Washington
Franklin, Gadsden, Gilchrist, Glades, Hardee,

2.0%
Levy, Sumter
No Tax Calhoun, Lafayette, Liberty, Union
Includes tourist development taxes, tourist impact taxes, professional

sport franchise taxes and convention development taxes. There are
10 separate taxes, two are availbale to all 67 counties. Miami-Dade
also has a food and beverage tax of 2% in hotels and 1% in other
establishments.
March 2022.
27
PER CAPITA LOCAL OPTION
TOURIST DEVELOPMENT TAX REVENUE
FY2019-20
1 Monroe $435.31 34 Citrus $11.88

2 Walton $339.31 35 St. Lucie $11.52
3 Orange $146.12 36 Seminole $9.97
4 Osceola $128.10 37 Jackson $9.51
5 Bay $125.75 38 Lake $9.06
6 Gulf $117.46 39 Okeechobee $8.52
7 Franklin $107.79 40 Highlands $8.26
8 Okaloosa $99.26 41 Putnam $7.88
9 Collier $69.22 42 Levy $7.76
10 Nassau $67.09 43 Marion $7.33
11 Pinellas $51.88 44 Madison $6.46
12 Lee $51.39 45 Hendry $6.22
13 Sarasota $39.01 46 Hernando $5.56
Statewide $38.24 47 Dixie $5.47
14 St. Johns $38.04 48 Sumter $5.44
15 Manatee $35.68 49 Wakulla $5.27
16 Broward $35.59 50 Clay $5.15
17 Escambia $32.70 51 Suwannee $5.07
18 Palm Beach $30.87 52 Pasco $4.96
19 Taylor $24.60 53 Washington $4.58
20 Brevard $23.09 54 Bradford $4.40
21 Hillsborough $22.79 55 Holmes $4.05
22 Charlotte $22.39 56 Gilchrist $3.94
23 Flagler $20.47 57 Jefferson $3.25
24 Columbia $19.50 58 Gadsden $3.01
25 Leon $18.53 59 Hamilton $2.18
26 Alachua $18.37 60 Hardee $1.85
27 Santa Rosa $18.35 61 DeSoto $1.83
28 Indian River $17.80 62 Baker $1.67
29 Polk $17.14 63 Glades $1.03
30 Volusia $16.35 64 Calhoun No Tax
31 Martin $15.21 Lafayette No Tax
32 Miami-Dade $14.17 Liberty No Tax
33 Duval $14.01 Union No Tax
Includes tourist development taxes, tourist impact taxes, professional sport

franchise taxes and convention development taxes. Miami-Dade also has
a food and beverage tax of 2% in hotels and 1% in other establishments,
which produces another $35 million ($12.50 per capita).
28
PER CAPITA LOCAL COMMUNICATIONS
SERVICES TAX REVENUE
FY2019-20
1 Sarasota $36.21 34 Taylor $14.24

2 Palm Beach $35.85 35 St. Johns $13.95
3 Pinellas $33.67 36 Baker $13.85
4 Leon $33.47 37 Citrus $13.73
5 Duval $32.72 38 Marion $13.57
6 Alachua $32.25 39 Suwannee $12.65
7 Monroe $32.12 40 Franklin $12.50
8 Broward $31.88 41 Jackson $12.47
9 Seminole $30.92 42 Sumter $12.42
10 Brevard $30.35 43 Highlands $12.16
11 Charlotte $29.63 44 Gadsden $12.02
12 Clay $28.70 45 Putnam $11.82
13 Volusia $28.12 46 Pasco $10.69
14 Orange $27.54 47 Madison $9.97
15 Miami-Dade $27.30 48 Hernando $9.86
16 Polk $26.30 49 Santa Rosa $9.65
Statewide $26.12 50 Calhoun $9.59
17 Hillsborough $26.08 51 Hendry $9.47
18 Okaloosa $25.98 52 Union $9.27
19 Bay $25.21 53 Washington $9.19
20 Flagler $25.10 54 Levy $9.19
21 Columbia $24.91 55 DeSoto $8.50
22 Lee $24.75 56 Holmes $8.43
23 Indian River $21.80 57 Hamilton $8.32
24 St. Lucie $21.32 58 Hardee $8.32
25 Osceola $20.99 59 Gilchrist $8.31
26 Wakulla $20.81 60 Okeechobee $7.55
27 Collier $19.00 61 Bradford $7.52
28 Lake $18.56 62 Walton $7.04
29 Gulf $18.15 63 Jefferson $6.94
30 Nassau $17.65 64 Lafayette $5.62
31 Martin $17.41 65 Glades $4.95
32 Escambia $16.74 66 Dixie $4.53
33 Manatee $16.26 67 Liberty $4.25
Counties and cities may levy the tax on telecommunications and cable
services. There are separate rates for each city and unicorporated area. Rates
range from 0.3% to 7.6%.
29
PER CAPITA LOCAL
PUBLIC SERVICES TAX REVENUE
FY2019-20
1 Alachua $110.46 34 Holmes $25.34

2 Orange $100.91 35 Nassau $25.08
3 Broward $99.34 36 Clay $24.96
4 Duval $97.05 37 Levy $24.83
5 Volusia $96.75 38 Baker $24.29
6 Miami-Dade $92.32 39 Suwannee $20.71
7 Palm Beach $92.10 40 Hendry $20.42
8 Pinellas $88.07 41 Putnam $20.34
9 Leon $87.74 42 Columbia $19.91
10 Gulf $70.91 43 Manatee $19.43
11 Seminole $67.76 44 Gilchrist $18.23
12 Osceola $64.13 45 Sumter $18.11
13 Bay $63.32 46 Martin $17.79
Statewide $63.17 47 Washington $16.64
14 Wakulla $62.61 48 DeSoto $16.09
15 Brevard $57.21 49 Okeechobee $14.38
16 St. Lucie $53.01 50 Charlotte $14.11
17 Lake $50.76 51 Calhoun $13.36
18 Taylor $42.79 52 Walton $13.13
19 Polk $40.12 53 Dixie $11.82
20 Okaloosa $40.07 54 Flagler $11.69
21 Hillsborough $33.60 55 Hamilton $10.26
22 Indian River $33.58 56 Citrus $10.14
23 Jefferson $31.86 57 Santa Rosa $9.61
24 Jackson $29.56 58 Collier $9.29
25 Madison $28.61 59 Pasco $9.06
26 Bradford $28.18 60 St. Johns $8.48
27 Franklin $27.52 61 Lafayette $5.39
28 Marion $26.73 62 Hernando $5.18
29 Escambia $26.51 63 Gadsden $3.38
30 Sarasota $26.42 64 Union $0.16
31 Lee $25.75 Glades 0.00
32 Hardee $25.69 Liberty 0.00
33 Highlands $25.49 Monroe 0.00
Municipalities and charter counties may impose a tax on purchases of

electricity, gas, and water service. Most jurisdictions levy the maximum rate
of 10 percent.
Source: Florida Legislature Office of Economic and Demographic Research,
Florida Department of Financial Services and Florida TaxWatch,
March 2022.
30
PER CAPITA COUNTY &
MUNICIPAL BUILDING PERMIT FEES
FY2019-20
1 Monroe $151.96 34 Okaloosa $20.65

2 Collier $81.79 35 Levy $20.58
3 Palm Beach $66.70 36 Jefferson $19.99
4 Sarasota $56.75 37 Okeechobee $19.86
5 Miami-Dade $55.58 38 Alachua $18.72
6 Broward $53.20 39 Pasco $18.50
7 St. Lucie $50.08 40 Leon $17.82
8 Walton $45.85 41 Wakulla $16.84
9 Martin $44.78 42 Glades $16.07
10 Orange $42.70 43 Madison $15.11
11 Charlotte $41.53 44 Hardee $14.46
12 Gulf $41.41 45 Gadsden $14.17
Statewide $37.87 46 Clay $13.62
13 Lee $37.33 47 Duval $12.98
14 Volusia $36.58 48 Gilchrist $12.57
15 St. Johns $35.54 49 Calhoun $11.85
16 Lake $34.93 50 Flagler $10.87
17 Indian River $33.72 51 Highlands $10.68
18 Osceola $33.19 52 Jackson $10.55
19 Franklin $31.12 53 Washington $9.54
20 Manatee $31.09 54 DeSoto $9.19
21 Seminole $29.70 55 Columbia $9.15
22 Marion $28.43 56 Suwannee $9.13
23 Brevard $28.34 57 Baker $9.08
24 Nassau $28.27 58 Taylor $8.75
25 Bay $28.23 59 Putnam $8.56
26 Pinellas $28.22 60 Lafayette $8.15
27 Sumter $27.06 61 Bradford $6.63
28 Citrus $24.97 62 Holmes $6.34
29 Santa Rosa $23.35 63 Hamilton $5.62
30 Hendry $23.01 64 Dixie $5.39
31 Hernando $22.93 65 Union $4.48
32 Hillsborough $22.26 66 Escambia $4.03
33 Polk $20.66 67 Liberty $3.47
These fees are regulatory fees imposed by both cities and counties. The revenue
is generally required to be used for the cost of regulating the activity cost for
which the fee is imposed and should not exceed the cost of regulation.
Florida Department of Financial Services and Florida TaxWatch, March 2022.
31
PER CAPITA COUNTY, MUNICIPAL,
& SCHOOL IMPACT FEES
FY2019-20
1 Osceola $371.59 34 Okaloosa $10.49

2 Collier $216.30 35 Highlands $8.52
3 Flagler $190.06 36 Duval $8.20
4 Pasco $180.92 37 Pinellas $8.03
5 St. Johns $168.11 38 Dixie $7.01
6 St. Lucie $157.73 39 Santa Rosa $6.28
7 Lake $155.38 40 Columbia $4.79
9 Orange $145.22 42 Putnam $0.33
10 Manatee $143.02 43 Walton $0.12
11 Polk $133.31 44 Washington $0.09
12 Nassau $127.33 Bradford N/A
13 Lee $116.95 Calhoun N/A
14 Brevard $112.50 DeSoto N/A
15 Volusia $98.05 Escambia N/A
Statewide $77.33 Franklin N/A
16 Bay $71.52 Gadsden N/A
17 Hillsborough $68.59 Gilchrist N/A
18 Charlotte $64.90 Glades N/A
19 Miami-Dade $62.86 Gulf N/A
20 Clay $62.67 Hamilton N/A
21 Indian River $58.42 Hardee N/A
22 Sumter $56.81 Hendry N/A
23 Martin $53.72 Holmes N/A
24 Palm Beach $44.79 Jackson N/A
25 Seminole $44.50 Jefferson N/A
26 Citrus $35.65 Lafayette N/A
27 Hernando $28.76 Leon N/A
28 Broward $25.78 Liberty N/A
29 Marion $19.73 Madison N/A
30 Alachua $17.36 Okeechobee N/A
31 Levy $15.21 Taylor N/A
32 Monroe $12.50 Union N/A
33 Baker $11.80 Wakulla N/A
Includes school district, city and county fees. Impact fees are charges imposed by
local governments against new development to provide for capital facilities’ costs
made necessary by population growth.
Source: Florida Legislature Office of Economic and Demographic Research, Florida
Department of Financial Services, Florida Department of Education, and Florida
TaxWatch, March 2022.
32
SPECIAL ASSESSMENT REVENUE
FY2019-20
1 Sumter $511.22 34 Orange $78.53

2 Charlotte $484.05 35 Franklin $74.22
3 Osceola $293.10 36 Citrus $64.28
4 Manatee $272.48 37 Miami-Dade $60.47
5 Sarasota $267.23 38 Glades $57.57
6 Hernando $246.73 39 Taylor $56.18
7 St. Johns $232.33 40 Volusia $52.68
8 Palm Beach $226.13 41 Wakulla $50.27
9 Broward $217.67 42 Bay $45.00
10 Clay $205.32 43 Seminole $44.32
11 Lee $194.07 44 Leon $41.23
12 Levy $189.52 45 Baker $39.31
13 Hendry $174.35 46 Union $32.32
14 Putnam $167.78 47 Polk $29.05
15 Marion $162.68 48 Walton $27.12
16 Pasco $146.16 49 Okeechobee $26.85
17 Highlands $135.68 50 Santa Rosa $24.66
18 Columbia $134.17 51 Bradford $23.97
19 Collier $133.03 52 Pinellas $22.97
20 DeSoto $131.25 53 Okaloosa $17.46
21 St. Lucie $125.69 54 Duval $16.50
22 Martin $125.00 55 Flagler $15.20
23 Indian River $124.14 56 Gadsden $9.96
Statewide $123.63 57 Calhoun $8.15
24 Monroe $117.80 58 Nassau $6.19
25 Hillsborough $114.69 59 Jefferson $2.54
26 Lake $108.55 Gilchrist N/A
27 Dixie $107.02 Gulf N/A
28 Hardee $107.00 Hamilton N/A
29 Brevard $101.86 Holmes N/A
30 Madison $101.74 Jackson N/A
31 Suwannee $99.50 Lafayette N/A
32 Alachua $92.62 Liberty N/A
33 Escambia $90.13 Washington N/A
Reflects total county and municipal assessments divided by total county population.
Special assessments can fund items such as solid waste disposal, sewer improve-
ments, fire protection, street improvements, and downtown redevelopment.
Department of Financial Services, Florida Department of Revenue, and Florida
TaxWatch, March 2022.
33
PROPERTY TAXES 4
PER CAPITA TOTAL COUNTY & MUNICIPAL
35
GOVERNMENT REVENUE
PER CAPITA TOTAL MUNICIPAL REVENUE
36
(TOTAL COUNTY POPULATION)
37
(INCORPORATED POPULATION)
PER CAPITA TOTAL COUNTY REVENUE 38
PER CAPITA COUNTY & MUNICIPAL TAX
39
REVENUE
PERMITS, FEES & SPECIAL ASSESSMENT 40
REVENUE
41
INTERGOVERNMENTAL REVENUE
PER CAPITA MUNICIPAL & COUNTY
42
REVENUE FROM STATE GOVERNMENT
43
CHARGES FOR SERVICES
COUNTY GOVERNMENT REVENUE BY
44
SOURCE (CHART)
CITY GOVERNMENT REVENUE BY SOURCE
44
(CHART)

34
GOVERNMENT REVENUE
FY2019-20
1 Monroe $8,047 34 Hendry $2,472

2 Alachua $5,962 35 Nassau $2,423
3 Duval $5,853 36 Seminole $2,422
4 Miami-Dade $5,839 37 Lake $2,409
5 Bay $5,454 38 Baker $2,360
6 Broward $5,429 39 Gadsden $2,358
7 Glades $5,281 40 Escambia $2,316
8 Leon $5,060 41 Taylor $2,301
9 Gulf $4,625 42 Liberty $2,257
10 Franklin $4,512 43 Pasco $2,248
11 Palm Beach $4,292 44 Hamilton $2,193
12 Charlotte $4,160 45 Columbia $2,119
13 Pinellas $4,154 46 Madison $2,103
14 Sarasota $4,049 47 DeSoto $2,095
Statewide $3,980 48 Calhoun $2,044
15 Lee $3,788 49 Putnam $2,035
16 Orange $3,636 50 Bradford $2,011
17 Collier $3,590 51 Gilchrist $2,005
18 Martin $3,472 52 Clay $1,986
19 Polk $3,456 53 Levy $1,971
20 Hillsborough $3,380 54 Highlands $1,958
21 St. Lucie $3,277 55 Citrus $1,948
22 Osceola $3,238 56 Sumter $1,907
23 Manatee $3,221 57 Hernando $1,896
24 Walton $3,127 58 Jefferson $1,851
25 Volusia $3,105 59 Lafayette $1,784
26 Brevard $3,010 60 Suwannee $1,781
27 Flagler $2,990 61 Washington $1,721
28 Hardee $2,919 62 Holmes $1,719
29 Indian River $2,845 63 Dixie $1,701
30 Jackson $2,810 64 Okeechobee $1,667
31 St. Johns $2,667 65 Wakulla $1,620
32 Okaloosa $2,503 66 Santa Rosa $1,413
33 Marion $2,500 67 Union $1,129
Includes all reported county and city government revenue (excludes inter-fund
transfers) and uses total county population to calculate per capita amounts.
Department of Financial Services and Florida TaxWatch, March 2022
35
TOTAL COUNTY POPULATION • FY2019-20
1 Duval $5,852.79 34 Indian River $742.02

2 Alachua $4,548.85 35 Calhoun $732.05
3 Leon $3,945.86 36 Nassau $730.13
4 Glades $3,294.68 37 Madison $653.83
5 Monroe $3,263.38 38 Martin $636.00
6 Broward $3,233.90 39 Collier $632.32
7 Bay $2,473.10 40 Taylor $587.17
8 Pinellas $2,367.75 41 Manatee $585.50
9 Palm Beach $2,063.44 42 Gilchrist $581.02
10 St. Lucie $2,022.83 43 Putnam $564.41
11 Polk $1,897.50 44 Highlands $556.66
Statewide $1,854.17 45 Levy $546.41
12 Miami-Dade $1,833.29 46 Hamilton $532.39
13 Volusia $1,679.28 47 DeSoto $447.64
14 Flagler $1,593.04 48 Charlotte $442.29
15 Orange $1,579.12 49 Washington $408.80
16 Lee $1,543.79 50 Walton $402.33
17 Sarasota $1,541.55 51 Suwannee $388.27
18 Brevard $1,538.83 52 Holmes $368.02
19 Hillsborough $1,463.23 53 Sumter $357.85
20 Lake $1,353.79 54 Baker $352.13
21 Jackson $1,290.64 55 St. Johns $350.88
22 Gadsden $1,242.02 56 Liberty $348.01
23 Marion $1,126.68 57 Santa Rosa $335.76
24 Gulf $1,114.38 58 Jefferson $290.56
25 Franklin $1,081.34 59 Clay $260.13
26 Seminole $995.20 60 Okeechobee $238.31
27 Okaloosa $943.50 61 Dixie $223.90
28 Osceola $925.62 62 Pasco $213.21
29 Bradford $891.48 63 Union $196.28
30 Escambia $847.25 64 Citrus $180.13
31 Hardee $847.16 65 Lafayette $148.79
32 Hendry $834.87 66 Hernando $103.18
33 Columbia $794.56 67 Wakulla $95.55
Includes all reported city government revenue (excludes inter-fund transfers)

and uses total county population to calculate per capita amounts.
36
INCORPORATED POPULATION • FY2019-20
1 Glades $25,218 34 Manatee $2,864

2 Alachua $7,543 35 Gulf $2,862
3 Collier $6,268 36 Osceola $2,831
4 Monroe $6,142 37 Putnam $2,713
5 Leon $5,949 38 St. Lucie $2,628
6 Marion $5,902 39 Hendry $2,596
7 Duval $5,853 40 Franklin $2,571
8 Polk $4,892 41 Citrus $2,547
9 Escambia $4,788 42 Walton $2,500
10 Hillsborough $4,708 43 Lake $2,497
11 Bay $4,461 44 Pasco $2,451
12 Columbia $4,347 45 Brevard $2,450
13 Orange $4,282 46 Levy $2,404
14 St. Johns $4,147 47 Hardee $2,338
15 Sarasota $4,128 48 Suwannee $2,312
16 Charlotte $4,073 49 Highlands $2,311
17 Jackson $3,907 50 Sumter $2,239
18 Martin $3,797 51 Indian River $2,224
19 Wakulla $3,775 52 Okaloosa $2,212
Statewide $3,671 53 Hernando $2,205
20 Palm Beach $3,657 54 Volusia $2,142
21 Bradford $3,649 55 DeSoto $2,079
22 Nassau $3,629 56 Washington $2,001
23 Santa Rosa $3,604 57 Dixie $1,969
24 Calhoun $3,595 58 Taylor $1,899
25 Gilchrist $3,354 59 Seminole $1,898
26 Pinellas $3,298 60 Flagler $1,855
27 Liberty $3,272 61 Hamilton $1,789
28 Broward $3,260 62 Holmes $1,772
29 Miami-Dade $3,221 63 Okeechobee $1,764
30 Madison $3,106 64 Jefferson $1,716
31 Gadsden $3,046 65 Baker $1,315
32 Lee $3,032 66 Union $1,272
33 Clay $3,019 67 Lafayette $1,062
Includes all reported city government revenue (excludes inter-fund transfers)

and uses incorporated county population to calculate per capita amounts.
37
PER CAPITA TOTAL COUNTY REVENUE
FY2019-20
1 Monroe $4,784 34 Lafayette $1,635

2 Miami-Dade $4,005 35 Jefferson $1,560
3 Charlotte $3,718 36 Okaloosa $1,559
4 Gulf $3,511 37 Polk $1,559
5 Franklin $3,430 38 Sumter $1,549
6 Bay $2,981 39 Wakulla $1,524
7 Collier $2,957 40 Jackson $1,520
8 Martin $2,836 41 Dixie $1,477
9 Walton $2,725 42 Brevard $1,471
10 Manatee $2,636 43 Putnam $1,470
11 Sarasota $2,507 44 Escambia $1,469
12 St. Johns $2,316 45 Madison $1,449
13 Osceola $2,312 46 Okeechobee $1,429
14 Lee $2,245 47 Seminole $1,426
15 Palm Beach $2,228 48 Volusia $1,425
16 Broward $2,195 49 Levy $1,425
Statewide $2,126 50 Gilchrist $1,424
17 Indian River $2,103 51 Alachua $1,414
18 Hardee $2,072 52 Highlands $1,401
19 Orange $2,057 53 Flagler $1,397
20 Pasco $2,035 54 Suwannee $1,393
21 Baker $2,008 55 Marion $1,374
22 Glades $1,987 56 Holmes $1,351
23 Hillsborough $1,917 57 Columbia $1,324
24 Liberty $1,909 58 Washington $1,312
25 Hernando $1,793 59 Calhoun $1,312
26 Pinellas $1,787 60 St. Lucie $1,254
27 Citrus $1,768 61 Bradford $1,120
28 Clay $1,726 62 Gadsden $1,116
29 Taylor $1,714 63 Leon $1,114
30 Nassau $1,693 64 Santa Rosa $1,077
31 Hamilton $1,660 65 Lake $1,055
32 DeSoto $1,647 66 Union $933
33 Hendry $1,637 Duval* —
Includes county government revenue only and uses total county population.
Excludes inter-fund transfers. *Duval county data is included in the
municipal tables and total county and municipal tables. Some data may
appear to be equal due to rounding.
38
TAX REVENUE
FY2019-20
1 Monroe $2,638.28 34 Putnam $809.09

2 Walton $1,880.91 35 Hendry $796.88
3 Miami-Dade $1,655.33 36 Polk $784.60
4 Broward $1,606.82 37 Glades $776.60
5 Palm Beach $1,602.43 38 Hardee $767.76
6 Franklin $1,601.30 39 Escambia $763.71
7 Martin $1,556.34 40 DeSoto $754.47
8 Collier $1,476.96 41 Marion $747.97
9 Nassau $1,397.21 42 Taylor $738.37
10 Gulf $1,336.63 43 Lake $733.19
11 Pinellas $1,281.52 44 Madison $721.15
Statewide $1,186.95 45 Levy $718.40
12 Hillsborough $1,186.26 46 Pasco $668.67
13 Orange $1,180.34 47 Columbia $662.78
14 Duval $1,171.60 48 Suwannee $661.60
15 Charlotte $1,149.39 49 Highlands $660.41
16 Indian River $1,103.64 50 Jefferson $636.77
17 Bay $1,086.39 51 Citrus $635.34
18 Flagler $1,082.76 52 Clay $632.81
19 St. Lucie $1,066.55 53 Gilchrist $587.92
20 Volusia $1,029.08 54 Jackson $581.16
21 Sarasota $1,028.55 55 Washington $580.48
22 Hamilton $1,028.00 56 Dixie $553.92
23 Okeechobee $1,020.80 57 Bradford $552.35
24 Manatee $1,000.29 58 Wakulla $532.02
25 Alachua $996.66 59 Hernando $530.43
26 Osceola $989.75 60 Gadsden $512.55
27 Lee $949.06 61 Santa Rosa $491.96
28 Seminole $921.96 62 Baker $441.09
29 St. Johns $919.99 63 Lafayette $395.59
30 Brevard $895.71 64 Calhoun $384.59
31 Leon $853.44 65 Liberty $382.54
32 Sumter $834.35 66 Holmes $321.38
33 Okaloosa $829.75 67 Union $271.29
Major tax sources include property taxes, public services tax, communications
services tax, and local option sales and fuel taxes. Special assessments and
impact fees are included in the table on p.40.
39
PER CAPITA COUNTY & MUNICIPAL PERMITS,
FEES & SPECIAL ASSESSMENT REVENUE
FY2019-20
1 Charlotte $587.77 34 Seminole $140.16

2 Sarasota $467.87 35 Madison $137.57
3 Osceola $417.86 36 Nassau $130.30
4 Broward $352.29 37 Hardee $129.12
5 Monroe $333.26 38 Dixie $127.26
6 Orange $302.47 39 Citrus $127.00
7 St. Lucie $289.79 40 Suwannee $122.89
8 Lee $283.33 41 Pinellas $122.12
9 Hernando $270.02 42 Clay $119.00
10 Collier $267.91 43 Franklin $109.78
11 Brevard $265.41 44 Santa Rosa $102.33
12 Pasco $265.21 45 Gilchrist $101.00
13 Indian River $253.37 46 Wakulla $94.30
14 Levy $238.58 47 Taylor $93.15
15 Lake $234.57 48 Baker $86.26
16 Volusia $227.34 49 Jackson $84.39
Statewide $220.41 50 Okaloosa $82.82
17 Palm Beach $218.56 51 Washington $80.81
18 Miami-Dade $204.37 52 Duval $77.07
19 Polk $204.02 53 Lafayette $68.46
20 Marion $202.73 54 Hendry $62.99
21 Bay $199.41 55 Walton $58.13
22 Flagler $195.26 56 Leon $55.97
23 Putnam $191.93 57 Gulf $55.84
24 DeSoto $187.60 58 Union $50.85
25 Alachua $176.94 59 Okeechobee $45.46
26 Escambia $171.45 60 Bradford $39.02
27 Columbia $171.42 61 Gadsden $36.48
28 Martin $169.14 62 Jefferson $30.00
29 St. Johns $164.51 63 Calhoun $25.75
30 Manatee $163.66 64 Holmes $22.12
31 Sumter $162.56 65 Hamilton $20.67
32 Highlands $160.99 66 Glades $18.89
33 Hillsborough $143.30 67 Liberty $8.66
Includes special assessments, impact fees, building and other permits,

franchise fees and license fees.
Florida Department of Financial Services and Florida TaxWatch, October
2019.
40
INTERGOVERNMENTAL REVENUE
FY2019-20
1 Gulf $2,128.44 35 Columbia $505.06

2 Monroe $1,978.35 Statewide $502.36
3 Bay $1,645.50 36 Okaloosa $497.74
4 Liberty $1,426.89 37 Palm Beach $469.15
5 Jackson $1,210.55 38 Charlotte $462.54
6 Lafayette $1,116.13 39 Levy $460.13
7 Franklin $1,008.38 40 St. Johns $443.26
8 Holmes $981.86 41 Pinellas $438.99
9 Calhoun $962.90 42 Martin $433.59
10 Gilchrist $953.59 43 Volusia $427.34
11 Taylor $952.21 44 Pasco $417.48
12 Hardee $822.90 45 Flagler $415.99
13 Duval $780.66 46 Escambia $407.52
14 Gadsden $714.46 47 Alachua $391.81
15 Miami-Dade $683.84 48 Highlands $388.60
16 Dixie $670.63 49 Brevard $385.88
17 Washington $669.05 50 Sarasota $383.70
18 Hamilton $654.72 51 Seminole $378.29
19 Union $617.70 52 Polk $370.96
20 Madison $594.56 53 Hillsborough $349.95
21 Bradford $591.74 54 Putnam $346.87
22 Baker $581.24 55 Collier $340.31
23 Broward $570.42 56 Nassau $329.99
24 Hendry $556.81 57 St. Lucie $324.59
25 Walton $555.79 58 Santa Rosa $313.83
26 Glades $545.14 59 Manatee $311.16
27 Lee $540.36 60 Hernando $303.97
28 Osceola $529.42 61 Lake $286.33
29 Wakulla $528.52 62 Indian River $281.49
30 Orange $521.85 63 Citrus $275.46
31 Jefferson $516.32 64 Marion $272.34
32 Suwannee $515.65 65 Clay $257.46
33 Leon $513.41 66 Okeechobee $244.73
34 DeSoto $507.51 67 Sumter $174.47
Intergovernmental revenue includes all revenues received from federal, state,

and other local government sources in the form of grants, shared revenues,
and payments in lieu of taxes.
41
PER CAPITA MUNICIPAL & COUNTY REVENUE
FROM FLORIDA’S STATE GOVERNMENT
FY2019-20
1 Gulf $1,749.88 35 Broward $234.32

2 Liberty $1,205.02 36 Putnam $233.57
3 Lafayette $1,088.64 37 Lee $230.22
4 Gilchrist $811.14 38 Alachua $224.92
5 Jackson $707.77 39 Duval $221.76
6 Franklin $706.17 Statewide $219.24
7 Calhoun $682.83 40 Leon $211.15
8 Gadsden $633.60 41 Martin $209.89
9 Taylor $572.13 42 Brevard $206.71
10 Holmes $565.43 43 Osceola $206.26
11 Washington $557.63 44 Manatee $205.20
12 Monroe $554.49 45 Polk $202.63
13 Madison $511.56 46 Okeechobee $201.71
14 Hardee $489.26 47 Miami-Dade $201.60
15 Dixie $485.08 48 Nassau $194.88
16 Hendry $467.68 49 Seminole $194.84
17 Bay $460.68 50 Sarasota $194.33
18 Bradford $454.82 51 Citrus $192.18
19 Wakulla $442.20 52 Marion $192.00
20 Jefferson $429.08 53 Volusia $190.21
21 Hamilton $416.11 54 Indian River $187.72
22 Glades $413.33 55 Hillsborough $185.49
23 Baker $393.89 56 Pinellas $182.89
24 Walton $389.86 57 Flagler $179.15
25 Union $389.55 58 St. Lucie $178.31
26 Suwannee $345.20 59 St. Johns $178.24
27 Levy $332.29 60 Escambia $176.93
28 Columbia $322.35 61 Lake $166.15
29 DeSoto $316.62 62 Pasco $162.86
30 Charlotte $287.80 63 Santa Rosa $145.99
31 Highlands $277.40 64 Sumter $135.17
32 Okaloosa $258.90 65 Clay $127.20
33 Palm Beach $255.47 66 Hernando $112.92
34 Orange $245.77 67 Collier $66.45
Includes state grants, state revenue sharing, and payments in lieu of taxes.
42
CHARGES FOR SERVICES
FY2019-20
1 Glades $3,850.84 34 Jackson $754.91

2 Leon $2,546.44 35 Seminole $730.12
3 Duval $2,541.57 36 Hardee $700.67
4 Alachua $2,241.75 37 Pasco $659.96
5 Monroe $2,027.47 38 Hernando $616.29
6 Miami-Dade $2,002.76 39 Escambia $605.12
7 Pinellas $1,634.90 40 Bradford $600.51
8 Broward $1,582.17 41 Osceola $519.73
9 Polk $1,421.42 42 Citrus $506.04
10 Bay $1,325.80 43 DeSoto $499.05
11 Sarasota $1,314.01 44 Putnam $494.45
12 Palm Beach $1,297.21 45 Columbia $489.85
Statewide $1,283.25 46 Calhoun $473.65
13 Collier $1,265.83 47 Madison $468.42
14 Franklin $1,250.45 48 Levy $452.01
15 Lee $1,219.83 49 Highlands $431.00
16 Charlotte $1,170.89 50 Wakulla $429.65
17 Flagler $1,164.07 51 Jefferson $420.16
18 Baker $1,145.66 52 Walton $403.49
19 Manatee $1,032.51 53 Hamilton $383.89
20 St. Lucie $1,024.23 54 Taylor $369.43
21 Volusia $991.07 55 Nassau $361.30
22 Orange $983.77 56 Santa Rosa $360.20
23 Martin $982.05 57 Suwannee $339.26
24 Brevard $961.56 58 Washington $301.66
25 Marion $944.95 59 Liberty $284.73
27 Gulf $851.53 61 Sumter $271.10
28 Lake $846.43 62 Holmes $256.22
29 Okaloosa $816.61 63 Dixie $251.51
30 Hendry $815.38 64 Clay $226.05
31 Gadsden $796.02 65 Union $151.80
32 Indian River $782.64 66 Okeechobee $128.35
33 St. Johns $761.75 67 Lafayette $115.07
Charges for services are direct payments by private individuals or other

governments for services provided. This includes such services as government
owned utilities or waste collection.
Department of Financial Services and Florida TaxWatch, March 2022.
43
COUNTY GOVERNMENT REVENUE BY SOURCE
FY2019-20
Other Intergov. Permits, Fees,

12.6% Revenue Special Assessments
15.5% 4.9%
Permits, Fees,
Charges for Other Intergov.
Special Assessments
Services 12.6% Revenue
15.5% 4.9%
30.8% Property Taxes
27.3%
Charges forOther
Services
Taxes
30.8% Property Taxes
9%
27.3%
Source: Florida Office of Economic and Demographic Research and Florida

Other
Taxes
9%
CITY GOVERNMENT REVENUE BY SOURCE

Intergovernmental
FY2019-20
Revenue
9.3% Permits, Fees,
Special
Assessments
6.3%
Intergovernmental
Revenue
Other 9.3% Permits, Fees,
28.1% Special
Property
Assessments
Taxes 6.3%
15.6%
Other
Other
28.1%
Charges for Taxes
Property
Services 6.8%
Taxes
33.9% 15.6%
Other
Charges for Taxes
Services 6.8%
33.9%

44
PROPERTY TAXES 4
46
GOVERNMENT EXPENDITURES
PER CAPITA TOTAL MUNICIPAL
47
EXPENDITURES
PER CAPITA TOTAL COUNTY EXPENDITURES 48
49
GENERAL GOVERNMENT EXPENDITURES
PER CAPITA COUNTY & MUNICIPAL PUBLIC
50
SAFETY EXPENDITURES
51
PHYSICAL ENVIRONMENT EXPENDITURES
52
TRANSPORTATION EXPENDITURES
53
ECONOMIC ENVIRONMENT EXPENDITURES
54
HUMAN SERVICES EXPENDITURES
55
CULTURAL & RECREATION EXPENDITURES
PER CAPITA COUNTY & MUNICIPAL COURT-
56
RELATED EXPENDITURES
COUNTY GOVERNMENT EXPENDITURES BY
57
CATEGORY (CHART)
CITY GOVERNMENT EXPENDITURES BY
57
CATEGORY (CHART)
45
GOVERNMENT EXPENDITURES
FY2019-20
1 Monroe $7,316 34 Marion $2,235

2 Miami-Dade $5,483 35 Lake $2,205
3 Duval $5,092 36 Liberty $2,173
4 Bay $4,835 37 Seminole $2,163
5 Glades $4,747 38 Gadsden $2,122
6 Leon $4,666 39 St. Johns $2,099
7 Gulf $4,555 40 Okaloosa $2,092
8 Broward $4,474 41 Nassau $2,082
9 Alachua $4,457 42 Taylor $2,076
10 Franklin $4,020 43 Baker $2,030
11 Palm Beach $3,900 44 Jefferson $1,976
12 Pinellas $3,658 45 Pasco $1,943
13 Charlotte $3,537 46 Hamilton $1,930
Statewide $3,522 47 Washington $1,925
14 Sarasota $3,488 48 Madison $1,924
15 Lee $3,312 49 Levy $1,860
16 Orange $3,281 50 DeSoto $1,851
17 Martin $3,189 51 Highlands $1,846
18 Collier $3,135 52 Lafayette $1,828
19 Hillsborough $3,015 53 Columbia $1,805
20 St. Lucie $2,958 54 Sumter $1,770
21 Polk $2,955 55 Citrus $1,764
22 Osceola $2,924 56 Bradford $1,757
23 Manatee $2,811 57 Putnam $1,749
24 Walton $2,789 58 Okeechobee $1,728
25 Indian River $2,684 59 Dixie $1,683
26 Volusia $2,627 60 Suwannee $1,609
27 Brevard $2,615 61 Hernando $1,602
28 Jackson $2,564 62 Holmes $1,587
29 Flagler $2,508 63 Gilchrist $1,582
30 Hardee $2,398 64 Wakulla $1,469
31 Hendry $2,357 65 Santa Rosa $1,315
32 Calhoun $2,354 66 Clay $1,169
33 Escambia $2,257 67 Union $1,046
Includes all reported county and city government expenditures (excludes

inter-fund transfers) and uses total county population to calculate per capita
amounts.
46
PER CAPITA TOTAL MUNICIPAL EXPENDITURES
TOTAL COUNTY POPULATION • FY2019-20
1 Duval $5,092.14 34 Indian River $666.83

2 Leon $3,639.68 35 Columbia $624.59
3 Alachua $3,146.54 36 Nassau $610.62
4 Glades $2,863.48 37 Madison $579.75
5 Broward $2,732.81 38 Levy $545.47
6 Monroe $2,649.53 39 Collier $532.52
7 Bay $2,321.08 40 Martin $528.27
8 Pinellas $2,039.09 41 Manatee $506.18
9 Palm Beach $1,841.54 42 Taylor $490.10
10 St. Lucie $1,682.46 43 Putnam $459.89
Statewide $1,573.82 44 Highlands $444.55
11 Miami-Dade $1,562.79 45 Washington $422.04
12 Polk $1,509.30 46 Hamilton $417.41
13 Volusia $1,390.67 47 DeSoto $378.35
14 Brevard $1,313.93 48 Walton $363.23
15 Orange $1,307.89 49 Sumter $347.43
16 Flagler $1,271.59 50 Charlotte $340.99
17 Lee $1,254.76 51 Suwannee $331.31
18 Sarasota $1,246.15 52 Holmes $329.19
19 Hillsborough $1,224.91 53 Santa Rosa $299.04
20 Jackson $1,198.85 54 Liberty $297.40
21 Lake $1,180.05 55 Jefferson $285.22
22 Calhoun $1,158.89 56 Gilchrist $270.63
23 Gadsden $1,071.62 57 St. Johns $265.72
24 Gulf $1,027.16 58 Baker $256.39
25 Marion $992.42 59 Clay $225.19
26 Franklin $958.81 60 Union $213.48
27 Seminole $826.24 61 Dixie $211.01
28 Hendry $776.42 62 Okeechobee $208.00
29 Escambia $774.63 63 Pasco $188.51
30 Osceola $765.71 64 Citrus $179.03
31 Okaloosa $750.94 65 Lafayette $156.08
32 Hardee $740.70 66 Hernando $129.98
33 Bradford $711.97 67 Wakulla $91.30
Includes all reported city government expenditures (excludes inter-fund

transfers) and uses total county population to calculate per capita amounts.
47
PER CAPITA TOTAL COUNTY EXPENDITURES
FY2019-20
1 Monroe $4,666 34 Escambia $1,482

2 Miami-Dade $3,920 35 Dixie $1,472
3 Gulf $3,528 36 DeSoto $1,472
4 Charlotte $3,196 37 Hernando $1,472
5 Franklin $3,061 38 Nassau $1,471
6 Martin $2,660 39 Polk $1,446
7 Collier $2,602 40 Sumter $1,422
8 Bay $2,514 41 Highlands $1,401
9 Walton $2,426 42 Wakulla $1,378
10 Manatee $2,305 43 Jackson $1,365
11 Sarasota $2,242 44 Madison $1,344
12 Osceola $2,159 45 Okaloosa $1,341
13 Palm Beach $2,058 46 Seminole $1,337
14 Lee $2,057 47 Levy $1,315
15 Indian River $2,018 48 Gilchrist $1,312
16 Orange $1,973 49 Alachua $1,311
Statewide $1,948 50 Brevard $1,301
17 Glades $1,884 51 Putnam $1,289
18 Liberty $1,875 52 Suwannee $1,277
19 St. Johns $1,833 53 St. Lucie $1,276
20 Hillsborough $1,790 54 Holmes $1,258
21 Baker $1,773 55 Marion $1,243
22 Pasco $1,755 56 Flagler $1,236
23 Broward $1,741 57 Volusia $1,236
24 Jefferson $1,691 58 Calhoun $1,195
25 Lafayette $1,672 59 Columbia $1,180
26 Hardee $1,658 60 Gadsden $1,050
27 Pinellas $1,618 61 Bradford $1,045
28 Taylor $1,586 62 Leon $1,026
29 Citrus $1,585 63 Lake $1,025
30 Hendry $1,580 64 Santa Rosa $1,016
31 Okeechobee $1,520 65 Clay $944
32 Hamilton $1,512 66 Union $832
33 Washington $1,503 67 Duval* —
Includes county government expenditures only and uses total county

population. Excludes inter-fund transfers. *Duval County data are included
in the municipal tables and total county and municipal tables.
Florida Department of Financial Services and Florida TaxWatch, March 2022
48
GENERAL GOVERNMENT EXPENDITURES
FY2019-20
1 Monroe $1,510.41 34 Hendry $508.49

2 Leon $1,407.12 35 Lake $503.59
3 Duval $1,370.66 36 Okaloosa $484.09
4 Miami-Dade $1,222.78 37 Putnam $474.18
5 Bay $1,160.65 38 Nassau $452.96
6 Broward $1,117.76 39 St. Johns $448.12
7 Osceola $1,004.82 40 Okeechobee $436.32
8 Martin $962.04 41 Highlands $435.44
9 Palm Beach $952.21 42 Seminole $424.82
10 Gulf $941.21 43 Citrus $405.65
11 Lee $905.53 44 DeSoto $395.98
12 Alachua $881.00 45 Madison $392.79
13 Pinellas $865.73 46 Pasco $379.08
Statewide $834.38 47 Glades $378.41
14 Calhoun $793.17 48 Marion $377.66
15 Collier $763.10 49 Gilchrist $370.38
16 Charlotte $748.30 50 Washington $368.24
17 Manatee $742.88 51 Hamilton $359.97
18 Sarasota $738.29 52 Hernando $352.58
19 Brevard $717.26 53 Taylor $342.47
20 Orange $712.22 54 Levy $340.12
21 Indian River $703.02 55 Gadsden $327.51
22 Hillsborough $690.10 56 Dixie $318.93
24 Polk $669.07 58 Lafayette $311.41
26 Escambia $609.83 60 Bradford $305.52
27 Hardee $588.51 61 Jefferson $303.20
28 Jackson $583.31 62 Suwannee $281.97
29 Walton $561.38 63 Clay $260.03
30 Flagler $540.84 64 Wakulla $249.58
31 Sumter $538.38 65 Holmes $224.37
32 St. Lucie $535.34 66 Union $190.79
33 Liberty $524.46 67 Baker $173.06
General government expenditures are those for basic governmental administration,

including legislative, executive, financial, legal counsel, information technology
(non-court related), and comprehensive planning. Also includes debt service and
pension benefits.
49
PUBLIC SAFETY EXPENDITURES
FY2019-20
1 Monroe $2,479.53 34 Hamilton $697.86

2 Broward $1,396.76 35 Lee $691.08
3 Palm Beach $1,283.76 36 Taylor $690.71
4 Baker $1,242.37 37 Hendry $681.62
5 Miami-Dade $1,199.19 38 Washington $680.46
6 Glades $1,148.75 39 Jefferson $668.50
7 Pinellas $1,071.59 40 Dixie $653.61
8 Alachua $1,067.24 41 Manatee $641.48
9 Martin $1,032.83 42 Highlands $639.79
10 Bay $1,018.53 43 Madison $638.23
11 Duval $963.51 44 St. Lucie $637.80
12 Walton $956.82 45 Okaloosa $634.86
13 Sarasota $947.23 46 Pasco $631.71
Statewide $933.69 47 Bradford $631.46
14 Orange $869.12 48 Hernando $625.97
15 Gulf $862.32 49 Brevard $622.90
16 Charlotte $861.38 50 DeSoto $609.28
17 Leon $854.87 51 Citrus $599.19
18 Collier $841.09 52 Wakulla $597.58
19 Indian River $805.15 53 Flagler $592.62
20 Nassau $801.90 54 Franklin $587.41
21 Polk $794.69 55 Gadsden $565.07
22 Seminole $770.17 56 Putnam $555.36
23 Escambia $760.18 57 Gilchrist $554.50
24 Hillsborough $756.17 58 Liberty $553.37
26 Hardee $748.88 60 Suwannee $501.25
27 Osceola $747.22 61 Jackson $484.20
28 Okeechobee $740.78 62 Calhoun $473.57
29 St. Johns $737.72 63 Clay $451.32
30 Lake $736.41 64 Lafayette $443.10
31 Marion $730.87 65 Santa Rosa $429.70
32 Sumter $714.76 66 Holmes $378.75
33 Levy $712.00 67 Union $356.44
Public safety expenditures include government spending on law enforcement,
fire control, protective inspections, emergency and disaster relief, ambulance and
rescue services, medical examiners, and consumer affairs.
50
PHYSICAL ENVIRONMENT EXPENDITURES
FY2019-20
1 Duval $1,880.35 34 Okaloosa $432.81

2 Alachua $1,721.36 35 Pasco $431.72
3 Leon $1,691.15 36 Glades $400.33
4 Gulf $1,635.32 37 Columbia $390.00
5 Monroe $1,023.04 38 Calhoun $381.89
6 Charlotte $964.19 39 St. Johns $377.60
7 St. Lucie $918.07 40 DeSoto $376.48
8 Hillsborough $877.12 41 Jackson $368.21
9 Bay $840.88 42 Walton $360.31
10 Polk $829.61 43 Putnam $329.61
11 Pinellas $816.63 44 Hernando $320.69
12 Collier $816.62 45 Liberty $318.54
13 Sarasota $770.42 46 Levy $311.63
14 Franklin $731.49 47 Jefferson $311.16
15 Palm Beach $709.00 48 Highlands $308.81
Statewide $695.44 49 Hamilton $283.57
16 Manatee $666.32 50 Wakulla $267.35
17 Marion $663.51 51 Santa Rosa $261.12
18 Broward $649.58 52 Taylor $259.30
19 Flagler $645.39 53 Citrus $257.13
20 Martin $622.44 54 Suwannee $257.11
21 Hendry $618.06 55 Dixie $254.99
22 Miami-Dade $614.10 56 Washington $245.03
23 Hardee $598.07 57 Nassau $236.20
24 Gadsden $591.87 58 Escambia $213.82
25 Lee $560.33 59 Gilchrist $204.11
26 Orange $544.73 60 Osceola $196.55
27 Indian River $524.84 61 Clay $193.55
28 Brevard $520.72 62 Baker $173.26
29 Volusia $519.39 63 Holmes $172.33
30 Lake $506.47 64 Union $166.80
31 Madison $444.29 65 Lafayette $161.35
32 Seminole $439.19 66 Sumter $144.16
33 Bradford $437.28 67 Okeechobee $76.06
Physical environment expenditures include government spending on electric
utility, gas and water utility services, garbage/solid waste control, sewer/wastewater
services, conservation management, and flood control/storm water management.
51
TRANSPORTATION EXPENDITURES
FY2019-20
1 Lafayette $753.98 34 Gilchrist $297.34

2 Miami-Dade $714.89 35 Collier $284.99
3 Bay $698.24 36 Palm Beach $279.60
4 Liberty $665.04 37 Pasco $271.95
5 Holmes $619.97 38 Madison $270.51
6 Monroe $608.47 39 Hardee $268.90
7 Jackson $569.56 40 Manatee $266.66
8 Osceola $507.55 41 Okaloosa $266.17
9 Broward $480.06 42 Seminole $264.38
10 Jefferson $476.32 43 Citrus $263.43
11 Gulf $474.80 44 DeSoto $262.91
12 Charlotte $468.23 45 Levy $258.08
13 Lee $466.66 46 Highlands $246.65
14 Calhoun $454.62 47 Baker $246.44
15 Duval $438.50 48 Okeechobee $241.70
16 Washington $426.04 49 Alachua $241.00
17 Walton $393.22 50 Flagler $237.24
18 Franklin $384.61 51 Putnam $236.14
19 Leon $372.47 52 Martin $235.45
20 Taylor $366.65 53 Pinellas $234.98
21 Hendry $363.08 54 Orange $228.95
Statewide $361.48 55 Marion $227.45
22 Sarasota $358.49 56 Union $198.28
23 Hamilton $356.07 57 Polk $197.65
24 Suwannee $335.84 58 Sumter $196.33
25 Brevard $322.37 59 Wakulla $196.27
26 Columbia $320.68 60 Glades $190.35
27 Gadsden $311.37 61 St. Johns $190.01
28 Dixie $307.14 62 Hillsborough $183.18
29 Nassau $306.13 63 Bradford $177.57
30 St. Lucie $305.16 64 Lake $170.32
31 Indian River $300.63 65 Hernando $168.30
32 Escambia $297.91 66 Santa Rosa $141.71
33 Volusia $297.36 67 Clay $129.83
Includes government spending on road and street facilities, airports, water

transportation systems, and transit and parking facilities. This expenditure category
does not include traffic control, law enforcement, and highway safety projects (in
public safety).
52
ECONOMIC ENVIRONMENT EXPENDITURES
FY2019-20
1 Glades $2,504.71 34 Nassau $51.85

2 Monroe $760.44 35 Okeechobee $51.77
3 Walton $361.54 36 Okaloosa $49.04
4 Gulf $348.73 37 Calhoun $48.28
5 Bay $290.98 38 Pasco $48.19
6 Taylor $276.56 39 Sarasota $46.60
7 Orange $271.55 40 Madison $44.19
8 Miami-Dade $256.48 41 Hamilton $43.98
10 Alachua $170.28 43 Highlands $39.95
11 Pinellas $165.67 44 St. Johns $39.74
12 Palm Beach $155.35 45 Collier $37.76
13 Osceola $140.57 46 Holmes $37.27
Statewide $123.00 47 Jefferson $34.97
14 Escambia $119.07 48 Marion $31.70
15 Columbia $97.35 49 Hendry $28.61
17 Hardee $88.54 51 Flagler $27.59
18 Volusia $88.47 52 Jackson $26.00
19 St. Lucie $88.03 53 Union $24.83
20 Manatee $85.38 54 Hernando $24.46
21 Citrus $82.63 55 Lafayette $24.44
22 Broward $80.59 56 DeSoto $23.81
23 Leon $76.54 57 Charlotte $23.67
24 Washington $73.29 58 Sumter $23.50
25 Brevard $68.33 59 Suwannee $22.98
26 Duval $66.64 60 Putnam $21.52
27 Martin $64.72 61 Seminole $20.42
28 Gadsden $64.20 62 Wakulla $20.07
29 Polk $60.83 63 Baker $18.25
30 Bradford $57.84 64 Dixie $17.15
31 Lake $55.75 65 Clay $10.93
32 Levy $54.27 66 Indian River $6.52
33 Lee $52.34 67 Liberty $6.14
Economic environment includes government spending on employment opportunity

and development, industry development, veteran’s services and housing, and urban
development.
53
HUMAN SERVICES EXPENDITURES
FY2019-20
1 Franklin $1,054.79 34 Clay $54.39

2 Miami-Dade $900.63 35 Hardee $53.46
3 Monroe $415.97 36 Sarasota $53.30
4 Jackson $407.46 37 Volusia $53.01
5 Orange $237.09 38 Collier $52.82
Statewide $204.93 39 Osceola $52.39
6 Hillsborough $165.40 40 Marion $51.87
7 Flagler $160.43 41 Columbia $49.59
8 Duval $139.19 42 DeSoto $49.25
9 Broward $135.38 43 Lafayette $49.08
10 Escambia $118.08 44 Dixie $48.67
11 Charlotte $114.27 45 Hamilton $43.75
12 Gulf $106.02 46 Hendry $41.56
13 Polk $99.00 47 Martin $41.51
14 Manatee $95.20 48 Gilchrist $40.37
15 Brevard $93.25 49 Sumter $39.93
16 Gadsden $82.58 50 Jefferson $39.29
17 Alachua $73.16 51 Suwannee $35.66
18 Citrus $72.45 52 Walton $35.39
19 Seminole $72.23 53 Hernando $34.22
20 Indian River $72.10 54 Putnam $32.88
21 Highlands $70.91 55 Pasco $32.75
22 Lee $69.64 56 Bradford $32.48
23 Pinellas $68.53 57 Madison $32.37
24 Nassau $67.17 58 Santa Rosa $32.26
25 Palm Beach $65.51 59 Liberty $30.38
26 Leon $64.70 60 Holmes $29.60
27 Okeechobee $61.71 61 Wakulla $28.93
28 Bay $59.95 62 Lake $28.70
29 Taylor $59.23 63 Washington $28.12
30 St. Lucie $57.30 64 Calhoun $27.73
31 St. Johns $57.08 65 Okaloosa $26.35
32 Levy $56.77 66 Union $22.28
33 Baker $54.68 67 Glades $20.75
Human services include government spending on hospitals, health, mental

health, public assistance, developmental disabilities, and other human
services.
54
CULTURAL & RECREATION EXPENDITURES
FY2019-20
1 Monroe $369.85 34 Pasco $101.43

2 Broward $330.62 35 Escambia $93.24
3 St. Lucie $316.56 36 Manatee $92.41
4 Collier $311.54 37 Alachua $91.66
5 Pinellas $303.96 38 Wakulla $88.38
6 Miami-Dade $291.09 39 Hamilton $86.04
7 Charlotte $247.80 40 Hendry $84.38
8 Indian River $229.72 41 Lafayette $74.56
9 Palm Beach $228.82 42 Liberty $74.41
10 Bay $226.54 43 Marion $68.40
11 Lee $220.56 44 Jackson $64.26
12 Sarasota $217.08 45 Jefferson $63.58
Statewide $195.40 46 Holmes $61.27
13 Volusia $193.96 47 Bradford $59.57
14 St. Johns $192.48 48 DeSoto $58.10
15 Duval $184.14 49 Santa Rosa $57.67
16 Martin $167.48 50 Glades $57.48
17 Okaloosa $165.46 51 Okeechobee $57.24
19 Polk $152.21 53 Citrus $56.21
20 Flagler $143.84 54 Sumter $56.13
21 Gulf $134.97 55 Washington $54.29
22 Hillsborough $132.85 56 Columbia $54.27
23 Calhoun $132.79 57 Hardee $49.88
24 Brevard $131.65 58 Levy $49.62
25 Suwannee $131.27 59 Madison $49.57
26 Franklin $125.44 60 Taylor $46.73
27 Leon $124.79 61 Putnam $42.86
28 Osceola $122.21 62 Gilchrist $37.63
29 Lake $118.96 63 Hernando $33.29
30 Nassau $118.43 64 Clay $31.46
31 Gadsden $117.00 65 Union $30.92
32 Walton $109.73 66 Dixie $28.99
33 Seminole $106.01 67 Baker $28.36
Cultural and recreational expenditures include libraries, parks and

recreation, cultural services, special events, and special recreational
facilities.
55
COURT-RELATED EXPENDITURES
FY2019-20
1 Franklin $144.58 34 Baker $42.55

2 Monroe $122.61 35 Hernando $42.27
3 Pinellas $80.06 36 Calhoun $41.74
4 Jefferson $78.89 37 Madison $41.64
5 Levy $76.74 38 Orange $41.44
6 Volusia $74.05 39 Indian River $41.15
7 Bay $71.58 40 Sarasota $40.78
8 Alachua $64.48 41 Okaloosa $40.77
9 Holmes $62.39 42 Brevard $40.29
10 Martin $60.53 43 Glades $40.17
11 Lee $59.21 44 Seminole $39.42
12 Okeechobee $59.10 45 Miami-Dade $38.87
13 Osceola $58.95 46 Gadsden $38.34
14 Leon $58.40 47 Charlotte $38.26
15 St. Lucie $57.45 48 Clay $37.29
16 Union $55.22 49 Marion $35.39
17 Bradford $55.07 50 DeSoto $35.10
18 Jackson $54.68 51 Columbia $35.07
19 Sumter $54.47 52 Manatee $35.06
20 Dixie $53.83 53 Duval $34.75
21 Palm Beach $52.53 54 Taylor $34.34
22 Gulf $51.25 55 Flagler $33.48
23 Hamilton $50.34 56 Santa Rosa $33.24
24 Gilchrist $49.01 57 St. Johns $31.56
25 Putnam $46.72 58 Broward $27.17
26 Hillsborough $45.91 59 Lake $26.91
27 Washington $44.95 60 Collier $26.70
Statewide $44.59 61 Citrus $24.94
28 Highlands $44.59 62 Wakulla $20.05
29 Polk $44.55 63 Lafayette $9.70
30 Escambia $44.45 64 Walton $9.05
31 Pasco $43.51 65 Hendry $6.58
32 Nassau $43.18 66 Hardee $2.02
33 Suwannee $42.69 67 Liberty $0.26
Includes general court and circuit court administration, state attorney, public
defender and clerks of the court administration, guardian ad litem, hearing officers,
dispute resolution, misdemeanor probation, legal aid and other court related
expenditures.
56
COUNTY GOVERNMENT EXPENDITURES
BY CATEGORY
FY2019-20
Other
Culture & 4%
Recreation
4.7% Other
Culture & 4%
Recreation
Human General
4.7%
Services Government
Economic 9.8% 20.1%
Environment General
4.3% Human
Services Government
Economic 9.8% 20.1%
Environment
4.3% Transportation
Public Safety
13.5% & Courts
30.8%
Transportation
Public Safety
13.5% Physical & Courts
Environ.
12.8% 30.8%
Physical
Environ.
Source: Florida Office of Economic and12.8%
Demographic Research and Florida
CITY GOVERNMENT EXPENDITURES

BY CATEGORY
FY2019-20Other
3.2%
Culture & Recreation 6.7%
Human Services 0.9%
Other
Economic Env. 2.5% 3.2%
Culture & Recreation 6.7%
Human Services 0.9%
Transportation General
Economic6.3%
Env. 2.5% Government
28%
Transportation General
6.3% Government
28%
Physical
Environment Public Safety
28.3% & Courts
Physical 24.1%
Environment Public Safety
28.3% & Courts
24.1%

57
PROPERTY TAXES 4
TOTAL COUNTY POPULATION 59
PERCENTAGE OF POPULATION LIVING IN
60
UNINCORPORATED AREAS
POPULATION OF FLORIDA’S 70 LARGEST
61
CITIES
COUNTY POPULATION DENSITY 62
PER CAPITA COUNTY PERSONAL INCOME 63
UNEMPLOYMENT RATE BY COUNTY 64
58
TOTAL COUNTY POPULATION
APRIL 1, 2021
1 Miami-Dade 2,731,939 35 Flagler 119,662

2 Broward 1,955,375 36 Highlands 102,065
3 Palm Beach 1,502,495 37 Nassau 93,012
4 Hillsborough 1,490,374 38 Monroe 83,411
5 Orange 1,457,940 39 Walton 77,941
6 Duval 1,016,809 40 Putnam 73,673
7 Pinellas 964,490 41 Columbia 69,809
8 Lee 782,579 42 Jackson 47,198
9 Polk 748,365 43 Gadsden 43,813
10 Brevard 616,742 44 Suwannee 43,676
11 Pasco 575,891 45 Levy 43,577
12 Volusia 563,358 46 Hendry 40,540
13 Seminole 477,455 47 Okeechobee 39,148
14 Sarasota 441,508 48 Wakulla 34,311
15 Manatee 411,209 49 DeSoto 34,031
16 Osceola 406,460 50 Baker 28,692
17 Lake 400,142 51 Bradford 27,955
18 Collier 382,680 52 Hardee 25,269
19 Marion 381,176 53 Washington 24,995
20 St. Lucie 340,060 54 Taylor 20,957
21 Escambia 324,458 55 Holmes 19,665
22 Leon 295,921 56 Gilchrist 18,126
23 St. Johns 285,533 57 Madison 18,122
24 Alachua 284,607 58 Dixie 16,804
25 Clay 221,440 59 Union 15,799
26 Okaloosa 213,204 60 Gulf 14,824
27 Hernando 196,540 61 Jefferson 14,590
28 Santa Rosa 191,911 62 Calhoun 13,683
29 Charlotte 190,570 63 Hamilton 13,226
30 Bay 178,282 64 Franklin 12,364
31 Indian River 161,702 65 Glades 12,130
32 Martin 159,053 66 Lafayette 7,937
33 Citrus 155,615 67 Liberty 7,464
34 Sumter 134,593 Florida Total – 21,898,945
These population figures are the latest available. To calculate per capita data, this
report uses population data from the same year as the other data used.
March 2022.
59
PERCENTAGE OF POPULATION LIVING IN
UNINCORPORATED AREAS
APRIL 1, 2021
1 Wakulla 97.9% 35 Bradford 74.2%

2 Hernando 95.3% 36 Baker 72.1%
3 Citrus 92.8% 37 Hendry 69.4%
4 St. Johns 92.3% 38 Hillsborough 69.2%
5 Pasco 91.5% 39 Jackson 68.4%
6 Santa Rosa 91.1% 40 Indian River 68.2%
7 Collier 90.7% 41 Taylor 67.0%
8 Clay 90.4% 42 Osceola 65.1%
9 Charlotte 89.7% 43 Hardee 64.4%
10 Dixie 88.8% 44 Orange 63.3%
11 Glades 87.4% 45 Sarasota 62.8%
12 Liberty 87.2% 46 Gulf 61.7%
13 Lafayette 86.6% 47 Hamilton 61.4%
14 Okeechobee 86.5% 48 Polk 60.9%
15 Union 83.2% 49 Franklin 60.2%
16 Gilchrist 82.9% 50 Gadsden 59.2%
17 Suwannee 82.8% 51 Okaloosa 58.1%
18 Martin 82.8% Statewide 49.7%
19 Escambia 82.7% 52 Lee 49.3%
20 Walton 82.3% 53 Lake 47.8%
21 Jefferson 82.0% 54 Seminole 47.7%
22 Columbia 81.3% 55 Monroe 46.4%
23 Manatee 81.2% 56 Bay 44.7%
24 Nassau 81.0% 57 Miami-Dade 43.8%
25 Marion 80.9% 58 Palm Beach 43.5%
26 Sumter 80.4% 59 Alachua 39.1%
27 Calhoun 79.8% 60 Brevard 36.7%
28 Putnam 79.5% 61 Leon 33.0%
29 Holmes 79.0% 62 Pinellas 28.6%
30 Washington 78.8% 63 St. Lucie 22.6%
31 DeSoto 78.0% 64 Volusia 20.7%
32 Highlands 77.5% 65 Flagler 14.8%
33 Madison 77.3% 66 Broward 0.9%
34 Levy 76.9% 67 Duval 0.0%
These population figures are the latest available. To calculate per capita data,
this report uses population data from the same year as the other data used.
March 2022.
60
POPULATION OF FLORIDA’S 70 LARGEST CITIES
APRIL 1, 2021
1 Jacksonville 970,562 36 Doral 80,703

2 Miami 449,747 37 North Port 78,129
3 Tampa 391,800 38 Lauderhill 74,538
4 Orlando 314,506 39 Daytona Beach 74,113
5 St. Petersburg 260,778 40 Tamarac 72,509
6 Hialeah 225,493 41 Weston 68,305
7 Port St. Lucie 214,514 42 Delray Beach 66,948
8 Cape Coral 201,554 43 Ocala 64,243
9 Tallahassee 198,371 44 Port Orange 63,275
10 Fort Lauderdale 186,076 45 Sanford 62,045
11 Pembroke Pines 170,857 46 Wellington 61,768
12 Hollywood 153,854 47 Jupiter 61,121
13 Gainesville 143,835 48 St. Cloud 61,033
14 Miramar 136,007 49 North Miami 60,175
15 Coral Springs 134,558 50 P.B. Gardens 59,755
16 Palm Bay 122,765 51 Margate 58,714
17 W. Palm Beach 119,255 52 Coconut Creek 57,871
18 Clearwater 117,800 53 Apopka 56,727
19 Lakeland 116,421 54 Bradenton 56,442
20 Pompano Beach 113,144 55 Sarasota 55,386
21 Miami Gardens 112,508 56 Bonita Springs 54,746
22 Davie 106,199 57 Pensacola 54,490
23 Boca Raton 98,046 58 Pinellas Park 54,239
24 Sunrise 97,359 59 Winter Haven 51,126
25 Deltona 94,953 60 Coral Gables 50,193
26 Palm Coast 92,866 61 Titusville 49,085
27 Plantation 92,628 62 Ocoee 48,202
28 Fort Myers 91,544 63 Fort Pierce 48,038
29 Deerfield Beach 87,106 64 Winter Garden 47,475
30 Melbourne 85,800 65 Altamonte Spr. 46,735
31 Largo 83,071 66 Cutler Bay 45,478
32 Miami Beach 82,785 67 N. Lauderdale 44,855
33 Homestead 81,110 68 Clermont 44,687
34 Boynton Beach 81,011 69 Greenacres 44,549
35 Kissimmee 80,999 70 Oakland Park 44,296

Research, March 2022.
61
COUNTY POPULATION DENSITY
APRIL 1, 2020 • PERSONS PER SQUARE MILE
1 Pinellas 3,595.0 34 Collier 193.9

2 Broward 1,597.1 35 Santa Rosa 182.6
3 Orange 1,566.8 36 Nassau 137.7
4 Seminole 1,541.6 37 Highlands 103.1
5 Miami-Dade 1,493.0 38 Putnam 101.3
6 Hillsborough 1,449.8 39 Bradford 97.6
7 Duval 1,288.5 40 Gadsden 90.4
8 Lee 956.6 41 Columbia 88.6
9 Sarasota 789.4 42 Monroe 79.1
10 Palm Beach 744.6 43 Walton 72.0
11 Pasco 726.5 44 Suwannee 66.1
12 Brevard 597.3 45 Union 63.2
13 St. Lucie 563.5 46 DeSoto 58.2
14 Manatee 536.4 47 Wakulla 56.1
15 Volusia 501.0 48 Okeechobee 54.8
16 Escambia 493.1 49 Gilchrist 52.3
17 Leon 449.1 50 Jackson 50.6
18 St. Johns 436.0 51 Baker 47.7
19 Hernando 406.7 52 Washington 43.4
Statewide 402.8 53 Hardee 43.0
20 Polk 397.8 54 Holmes 41.8
21 Lake 390.8 55 Levy 37.3
22 Clay 363.4 56 Hendry 35.6
23 Indian River 315.8 57 Hamilton 28.4
24 Alachua 310.3 58 Madison 27.3
25 Martin 296.8 59 Gulf 26.1
26 Osceola 291.6 60 Calhoun 25.6
27 Charlotte 276.2 61 Jefferson 24.1
28 Sumter 258.5 62 Dixie 23.7
29 Citrus 256.8 63 Franklin 22.3
30 Flagler 235.2 64 Taylor 21.5
31 Marion 232.3 65 Glades 16.9
32 Bay 229.9 66 Lafayette 16.0
33 Okaloosa 219.3 67 Liberty 10.3
Land area used to compute density is not adjusted for lands which cannot
be developed (government-owned parks or reserves), or are uninhabitable
(swamps or marshes).
Source: Florida Department of Transportation, FDOT District by Population
Density and Florida TaxWatch, March 2022.
62
PER CAPITA COUNTY PERSONAL INCOME
2020
1 Monroe $106,583 34 Jefferson $44,065

2 Collier $103,865 35 St. Lucie $43,970
3 Martin $89,185 36 Citrus $41,933
4 Palm Beach $87,478 37 Marion $41,553
5 Indian River $84,607 38 Hernando $41,385
6 St. Johns $73,944 39 Levy $40,598
7 Sarasota $70,884 40 Wakulla $39,938
8 Walton $69,862 41 Polk $39,760
9 Nassau $64,746 42 Franklin $39,452
10 Pinellas $59,178 43 Osceola $39,210
11 Miami-Dade $57,213 44 Jackson $38,710
12 Broward $55,908 45 Gadsden $38,507
Statewide $55,675 46 Columbia $38,243
13 Lee $54,707 47 Gilchrist $37,425
14 Okaloosa $54,630 48 Highlands $37,158
15 Sumter $54,533 49 Baker $36,552
16 Seminole $53,403 50 Putnam $36,354
17 Manatee $52,395 51 Bradford $36,301
18 Hillsborough $51,848 52 Suwannee $35,987
19 Brevard $51,507 53 Madison $35,828
20 Duval $51,131 54 Hendry $35,546
21 Bay $50,696 55 Okeechobee $34,998
22 Flagler $50,599 56 Holmes $34,661
23 Gulf $49,666 57 Taylor $33,227
24 Alachua $49,556 58 Washington $32,862
25 Santa Rosa $49,472 59 Calhoun $32,264
26 Orange $49,390 60 Hardee $31,775
27 Leon $48,850 61 Dixie $30,651
28 Clay $47,407 62 Lafayette $30,032
29 Escambia $47,381 63 Hamilton $29,383
30 Lake $46,563 64 Liberty $28,496
31 Volusia $46,475 65 Glades $28,116
32 Charlotte $45,606 66 DeSoto $27,863
33 Pasco $45,461 67 Union $24,593
Source: U.S. Department of Commerce, Bureau of Economic Analysis,

March 2022.
63
UNEMPLOYMENT RATE BY COUNTY
FEBRUARY 2022
1 Monroe 2.0 34 Charlotte 3.2

2 St. Johns 2.3 35 Pasco 3.2
3 Wakulla 2.5 36 Hardee 3.2
4 Nassau 2.5 37 Suwannee 3.2
5 Okaloosa 2.5 38 Escambia 3.2
6 Union 2.5 39 Jackson 3.2
7 Clay 2.6 40 Broward 3.2
8 Collier 2.6 41 Lafayette 3.3
9 Martin 2.6 42 Franklin 3.3
10 Santa Rosa 2.7 43 Liberty 3.3
11 Baker 2.7 44 Calhoun 3.3
12 Walton 2.7 45 Dixie 3.3
13 Alachua 2.7 46 Washington 3.3
14 Manatee 2.8 47 Volusia 3.3
15 Sarasota 2.8 48 Lake 3.3
16 DeSoto 2.8 49 Columbia 3.4
17 Pinellas 2.8 50 Indian River 3.4
18 Seminole 2.8 51 Flagler 3.4
19 Miami-Dade 2.8 52 Orange 3.4
20 Bay 2.9 53 Madison 3.5
21 Gulf 2.9 54 St. Lucie 3.5
22 Lee 2.9 55 Levy 3.6
23 Brevard 2.9 56 Marion 3.6
24 Hillsborough 2.9 57 Taylor 3.6
25 Gilchrist 3.0 58 Polk 3.7
26 Glades 3.0 59 Hernando 3.8
27 Leon 3.0 60 Gadsden 3.8
28 Palm Beach 3.0 61 Hendry 4.1
29 Okeechobee 3.1 62 Osceola 4.1
30 Bradford 3.1 63 Sumter 4.2
31 Holmes 3.1 64 Citrus 4.3
32 Jefferson 3.1 65 Highlands 4.4
33 Duval 3.1 66 Putnam 4.4
Statewide 3.1 67 Hamilton 4.5
Source: U.S. Department of Labor, Bureau of Labor Statistics, Local Area
Unemployment Statistics Program, in cooperation with the Florida Department
of Economic Opportunity, Bureau of Workforce Statistics and Economic
Research, April 2022.
64
ABOUT TAXWATCH
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TaxWatch to provide the citizens of Florida and public officials with
high quality, independent research and analysis of issues related
to state and local government taxation, expenditures, policies, and
programs.
Florida TaxWatch works to improve the productivity and
accountability of Florida government. Its research recommends
productivity enhancements and explains the statewide impact
of fiscal and economic policies and practices on citizens and
businesses.
Florida TaxWatch is supported by voluntary, tax-deductible
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appropriations. Membership support provides a solid, lasting
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citizens it serves since 1979.
FLORIDA TAXWATCH VOLUNTEER LEADERSHIP

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RESEARCH PROJECT TEAM

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External Affairs
All Florida TaxWatch research done under the direction of

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FOR MORE INFORMATION: WWW.FLORIDATAXWATCH.ORG
The findings in this Report are The research findings and

based on the data and sources recommendations of Florida
referenced. Florida TaxWatch TaxWatch do not necessarily
research is conducted with reflect the view of its members,
every reasonable attempt staff, Executive Committee, or
to verify the accuracy and Board of Trustees; and are not
reliability of the data, and the influenced by the individuals
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Copyright © April 2022
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All Rights Reserved.
65
Florida TaxWatch
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o: 850.222.5052
Copyright © April 2022

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All Rights Reserved
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2022

Florida relies heavily on local governments to provide

To complement our How Florida Compares series,

Florida TaxWatch provides this report as a reference

A GUIDE TO THIS GUIDE

This report compares the revenue and expenditure

While the focus is on county and municipal

Based on the system developed by the Florida

This report uses the most recently available data, but

This report compares the magnitude and makeup of

Florida TaxWatch hopes the information in this

To stay on top of the myriad issues Florida TaxWatch

• Levy — The imposition of a tax, fee, charge for service, or

• Millage — The tax rate levied on real estate or other

• Just Value — The just or market value of a property is the

• Assessed Value — The assessed value of a property is the

• Taxable Value — The taxable value of a property is the

• Tangible Personal Property (TPP) — Personal property

• Local Option Sales Tax — Local governments may assess up

OTHER TAXES & FEES 20

1 Monroe $3,435 34 Brevard $1,236

Includes all taxing jurisdictions in each county (counties, cities, school

1 Martin $1,495.97 34 Seminole $577.92

Includes county government operating levies, county government debt

1 Broward $674.69 34 St. Johns $72.66

Per capita municipal levies were calculated by dividing all municipal

1 Walton $1,665.04 34 Citrus $459.18

1 Walton $372.37 34 Taylor $28.39

Includes independent districts only. Dependent districts are included in

1 St. Lucie 22.8542 34 Calhoun 15.9442

1 Pinellas $492.14 34 Franklin $165.08

Represents the amount of property taxes reduced or shifted to other

1 Gulf $173.24 34 Citrus $80.85

Represents the amount of property taxes reduced or shifted to other taxpayers

1 Walton 137.0% 34 Brevard 48.1%

1 Sumter 138.1% 34 Lake 17.5%

FY1999-00 2005-06 2011-12 2017-18 2021-22

Total School Districts Counties Cities Special Districts

1 Walton 81.4% 34 Suwannee 60.3%

Shows the effect that various exclusions, differentials, exemptions, and

1 Monroe $380,444 34 Citrus $71,943

1 Franklin $60.49 34 Sumter $25.45

Includes all taxing jurisdictions in each county. Calculated using tax

Ind. Special Dist.

PERCENT OF TAXABLE VALUE

Source: Florida Ad Valorem Estimating Conference and Florida TaxWatch,

CITY & COUNTY REVENUE 34

Calhoun, Clay, DeSoto, Duval, Escambia,

Alachua, Baker, Bay, Bradford, Brevard,

Hernando, Lee, Martin, Orange, St. Johns,

1 Monroe $704.58 34 Washington $147.65

1 Madison 75.0% 31 Gilchrist 33.3%

The majority of local option sales tax revenues is distributed to county

Alachua, Bradford, Broward, Charlotte, Citrus,

$0.11/gal Escambia, Levy

$0.10/gal Miami-Dade, Monroe, Okaloosa

Baker, Bay, Columbia, Flagler, Gilchrist, Glades,

Brevard, Calhoun, Dixie, Duval, Franklin,

1 Hamilton $258.15 35 Pasco $46.03

1 Alachua 100% 34 Okaloosa 83%

Broward, Duval, Hillsborough, Miami-Dade,

Alachua, Bay, Brevard, Charlotte, Citrus, Clay,

Bradford, Escambia, Highlands, Indian River,

Baker, DeSoto, Dixie, Hamilton, Hendry,