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EXPLANATION OF TAX REVENUE IN CITY BUDGET
Ad Valorem Tax authorized wine manufacturers; or distributors
authorized to sell brewed beverages containing malt,
wines, and fortified wines in counties where the sale
The ability of local governments to raise revenue of intoxicating liquors, wines, and beers is permitted;
for governmental operations is limited by the 4) vendors permitted to sell any alcoholic beverages
state constitution. regardless of alcoholic content, persons associated
together as a chartered or incorporated club, and any
Counties, school districts, and municipalities shall, caterer at a horse or dog racetrack or jai alai fronton;
and special districts may, be authorized by law to and 5) authorized liquor manufacturers and
levy ad valorem taxes and may be authorized by distributors as well as brokers, sales agents, and
general law to levy other taxes, for their respective importers, as defined in s. 561.14(4)-(5), F.S. Twenty-
purposes, except ad valorem taxes on intangible four percent of the eligible taxes collected within
personal property and taxes prohibited by this each county is returned to that county’s tax
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constitution. collector. Thirty-eight percent of the eligible taxes
collected within an incorporated municipality is
Ad valorem taxes, exclusive of taxes levied for the returned to the appropriate municipality. The use of
payment of bonds and taxes levied for periods not the revenue is at the discretion of the governing body.
longer than two years when authorized by vote
of the electors who are the owners of freeholds Pari-Mutuel Tax
therein not wholly exempt from taxation, shall not
be levied in excess of the following millages upon The City of Gretna receives a portion of taxes imposed
the assessed value of real estate and tangible on licensed cardroom operators (Creek
personal property: for all county purposes, ten Entertainment Gretna). Located at licensed pari-
mills; for all municipal purposes, ten mills; for all mutuel facilities, cardrooms are “rooms” where
school purposes, ten mills; for water management authorized games are played for money or anything of
purposes for the northwest portion of the state value to which the public is invited to participate and
lying west of the line between ranges two and charged a participation fee by the facility operator. An
three east, 0.05 mill; for water management authorized game means a game or series of games of
purposes for the remaining portions of the state, poker or dominoes, which are played in a nonbanking
1.0 mill; and for all other special districts a millage manner. These games are considered pari-mutuel
authorized by law approved by vote of the electors
who are owners of freeholds therein not wholly style games rather than casino gaming because the
exempt from taxation. A county furnishing participants play against each other instead of against
municipal services may, to the extent authorized the “house” (i.e., the cardroom operator and all
by law, levy additional taxes within the limits fixed employees of the cardroom operator).
for municipal purposes.
Several taxes and fees are authorized in law; however,
only a portion of the tax proceeds are shared with the
Beverage Tax City of Gretna. An annual cardroom license fee for
each facility is $1,000 for each table to be operated at
A portion of an annual state license tax levied on the cardroom. The cardroom employee occupational
manufacturers, distributors, vendors, brokers, sales license fee is no greater than $50 per employee for
agents, and importers of alcoholic beverages and any 12-month period, and the cardroom business
collected within a county or municipality is shared with occupational license fee is no greater than $250 for
those local governments. An annual license tax is any 12-month period. The cardroom operator may
imposed on the following: 1) any person operating a charge a fee for the right to participate in cardroom
bottle club; 2) vendors of malt beverages containing games, and such fee may be either a flat fee or hourly
alcohol of 0.5 percent or more by volume, rate for the use of a seat at a table or a rake (i.e., a set
manufacturers engaged in the business of brewing only fee or percentage of the pot assessed by a cardroom
malt beverages, or distributors of alcoholic beverages operator for providing the services of a dealer, table, or
containing less than 17.259 percent alcohol by location for playing the authorized game) subject to a
volume; 3) vendors authorized to sell brewed posted maximum amount. Each cardroom operator
beverages containing malt, wines, and fortified wines; pays a tax of 10 percent of the cardroom operation’s
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