Revenue Sharing
The Florida Department of Revenue no longer requires the State Revenue Sharing Application (Form DR-700218) to be submitted
annually because each local government already certifies the requirements of Section 200.065, Florida Statutes (F.S.), to the Property Tax Oversight Program. Eliminating the
application reduces duplication of information provided by local governments, saving time and financial resources.
For information on eligibility requirements documented in the application, please refer to Section 218.23, F.S. A minimum amount of revenue must be generated from a
combination of the following four sources: a county remittance pursuant to Section 125.01(6)(a), F.S.; ad valorem tax; occupational license tax; and utility tax. The minimum
revenue required to be eligible to participate in revenue sharing beyond the minimum entitlement can be found on the
3 mill equivalency chart 
.
Local governments that believe they do not meet the requirements of the application should contact the Department at
revenueaccounting@floridarevenue.com.
The Florida Legislature's Office of Economic and Demographic Research (EDR) publishes the Local Government Financial Information
Handbook, which is a reference for many of the revenue sources available to local governments. The handbook is available through the EDR
Annual Reports website.
