Law Enforcement Taxing District Ordinance

This Business Impact Statement is given as it relates to the proposed ordinance titled:                                                                          Law Enforcement Taxing District Ordinance
Posted:  May 23rd, 2024 

Part I. 
Summary of the proposed ordinance and statement of public purpose:


The proposed ordinance will create a Law Enforcement Municipal Service Taxing Unit coterminous with the unincorporated area of the County to fund essential law enforcement services, facilities and programs in accordance with Section 125.01, Florida Statutes, and authorize millage to be levied within the MSTU for the fiscal year commencing October 1, 2024, and future fiscal years in accordance with the County’s annual budgeting and TRIM process.



Part II.   Estimate of the direct economic impact of the proposed ordinance on private, for-profit businesses in the County:

a. Estimate of direct compliance costs that businesses may reasonably incur if the proposed ordinance is enacted:

It is not expected that businesses will incur any direct compliance costs if the proposed ordinance is enacted


b. Identification of any new charges or fees on businesses subject to the proposed ordinance, or for which businesses will be financially responsible; and

The proposed ordinance authorizes but does not impose any millage.  Potential millage associated with Law Enforcement Municipal Service Taxing Unit must be voted on by the Citrus County Board of County Commissioners yearly during the budget and TRIM process.  It is not known at this time what, if any, millage rate will be imposed. 


c.  An estimate of the County’s regulatory costs, including an estimate of revenues from any new charges or fees that will be imposed on businesses to cover such costs.

If millage is imposed within the new MSTU to be created pursuant to the ordinance, the County would incur minimal costs to separately track and expend MSTU funds.  These costs are expected to be minimal and the work easily absorbed by existing staff.  The ordinance does not impose any new charges or fees on businesses. The proposed ordinance authorizes but does not impose any millage.  Potential millage associated with Law Enforcement Municipal Service Taxing Unit must be voted on by the Citrus County Board of County Commissioners yearly during the budget and TRIM process.  It is not known at this time what, if any, millage rate will be imposed. 



Part III. 
Good Faith Estimate of the number of businesses likely to be impacted by the ordinance:


All businesses located within the unincorporated area of the County that own real or tangible personal property would be included within the proposed MSTU.