The distribution of excess fees for each governmental unit shall be that portion of the excess fees that its fee payment represents to the officer’s total fee income. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by three decimals; for example:
$15,769
= 0.02725 = 2.725%
$578,639

All taxing authorities share in this distribution. In some instances, such a proration will not equal the total excess fees on hand. This is the result of miscellaneous income to the office from sources other than those who were originally billed, such as state agencies paying some portion of the total fees, and sale of RP tags. In such cases, this balance, after the division and distribution pursuant to statutory provisions, shall be paid to the County General Fund. An example is given, assuming the following facts:

    (1) Total fee income was $100,000.
    (2) Excess fees were $10,000.
    (3) The county and special districts A, B and C are the governmental units concerned.

% of Total
Dollar Amount

Fee Income
of Fees Paid

County
65.000%
$65,000

Special District A
5.000%
     5,000

Special District B
5.000%
     5,000

Special District C
5.000%
     5,000

State Agencies
20.000%
20,000

Total

$100,000

Distribution of excess fees to governmental units.

County
65.000%
$6,500

Special District A
5.000%
     500

Special District B
5.000%
     500

Special District C
5.000%
     500

Total amount distributed based on % of fees paid in proportion
to total fee income
$8,000
Amount of Excess Fees

                $10,000
Amount of Excess Fees distributed

                 $8,000
Difference

                 $2,000
The difference of $2,000 would be paid to County General Fund.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05, 218.36 FS. History-New 10-12-76, Formerly 12D-11.08.