§ 8A-174. Disposition of taxes collected.

(1)

Miami-Dade County shall retain all local business tax revenue collected from businesses, professions or occupations whose places of business are located within the unincorporated areas of the County as per Section 205.0536, Florida Statutes.

(2)

Any revenues derived from businesses, professions or occupations whose places of business are located within a municipality, exclusive of the costs of collection, must be apportioned between the unincorporated area of the County and the incorporated municipalities located therein by a ratio derived by dividing their respective populations by the population of the County. As used in this section, the term "population" means the latest official state estimate of population certified under Section 186.901, Florida Statutes.

(3)

The revenues so apportioned shall be sent to the governing authority of each municipality according to its ratio and to the governing authority of the County according to the ratio of the unincorporated area within fifteen (15) days following the month of receipt.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 77-66, § 1, 9-20-77; Ord. No. 95-109, § 4, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)