Fiscal Year 2013 Recommended Budget Book - Lake County

Department: Constitutional OfficesOfficer: Tax CollectorActual Adopted Estimated BudgetExpenditures/Positions FY 2011 FY 2012 FY 2012 FY 2013Expenditures by CategoryPersonal Services $ 6,223 $ 8,522 $ 8,522 $ 8,546Operating 237,014 225,843 222,614 253,725Capital Outlay - - - -Subtotal Operating Expenditures $ 243,237 $ 234,365 $ 231,136 $ 262,271Capital Improvements - - - -Debt Service - - - -Grants and Aids - - - -Transfers 4,308,109 3,963,460 3,963,460 3,963,460Reserves - - - -Total Operating Expenditures $ 4,551,346 $ 4,197,825 $ 4,194,596 $ 4,225,731Service Charge Reimbursements - - - -Net Expenditures $ 4,551,346 $ 4,197,825 $ 4,194,596 $ 4,225,731Expenditures by FundGeneral $ 4,551,346 $ 4,197,825 $ 4,194,596 $ 4,225,731Total Expenditures $ 4,551,346 $ 4,197,825 $ 4,194,596 $ 4,225,731Tax Collector Full Time Positions 68.0 68.0 67.0 67.0Highlights:The Tax Collector’s Office is responsible for providing a wide range of services to the citizens and taxpayers of Lake Countyon behalf of other governmental units, including but not limited to: the Florida Department of Revenue, the Florida Departmentof Highway Safety and Motor Vehicles, the Florida Fish and Wildlife Conservation Commission, the Board of CountyCommissioners, the School Board, fourteen municipalities, two hospital districts and numerous special taxing districts. Theseservices consist primarily of the collection and administration of ad valorem taxes, non-ad valorem assessments, motor vehicleand vessel registration and title fees, occupational license taxes, tourist development taxes and hunting and fishing license fees.Operating Expenses for Fiscal Year 2013 includes $262,271 as "In-House Support" to the Tax Collector to cover overheadcosts such as utilities, custodial care, maintenance contracts and rents and leases. Additionally, the budget reflects the increasedrisk insurance allocation from 25 percent to 100 percent for all County departments.Transfers for Fiscal Year 2013 from the General Fund to the Tax Collector is estimated at $3.96 million. In accordance withFlorida Statute, Lake County's contribution to the Tax Collector is based on approximately two percent of taxes andassessments collected on behalf of the Board of County Commissioners and the School Board. The transfer funds salaries,benefits and operating costs for the office.State Law requires the Tax Collector to return any receipts collected in excess of operating costs to the Board of CountyCommissioners after year end.F - 168