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John J. Copelan, Jr. Broward County Attorney

QUESTION:

1. May the county deduct the costs of collecting from the revenues of the additional occupational license tax imposed pursuant to s.205.033(6)(1), F.S., before forwarding such revenues to the agency designated to receive such funds?

2. If the county is prohibited from deduction such costs, may the county enter into an agreement with the agency designated to receive such revenues for the reimbursement of such costs?

3. If the county may enter into such an agreement, may such an agreement be dated retroactively to the date the additional…