2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Notes to Financial Statements September 30, 2022 Notes Payable from direct borrowings – Governmental Activities Issue Purpose Maturity Interest Rate Annual Principal Installment Range Original Principal Amount Outstanding Principal Amount Five Points Property Note Five Points property purchased for the new library to be paid from General Government Revenues. 2025 5.00% $ 84,513 to 97,514 $1,135,188 $ 308,134 Total Notes Payable from Direct Borrowings – Governmental Activities $ 308,134 Notes Payable from direct placements – Governmental Activities There were five types of non-self-supporting revenue notes payable from direct placements outstanding at year-end: Communications Services Tax Revenue Refunding Notes, a Five-Cent Local Option Fuel Tax Revenue Refunding Note, an Infrastructure Sales Surtax Revenue Note, a Limited Ad Valorem Tax Refunding Bond (Bank Term Loan) and Revenue Notes (Bank Term Loans). Communications Services Tax Revenue Refunding Notes, which are secured by a pledge of the Communications Services Tax Revenues, outstanding at year-end were as follows: Issue Purpose Maturity Interest Rate Annual Principal Installment Range Original Principal Amount Outstanding Principal Amount Communications Services Tax Revenue Refunding Note, Series 2014 (Bank Term Loan) To advance refund a portion of the County’s Communications Services Tax Revenue Bonds, Series 2005A and Series 2005B, maturing on or after October 1, 2016. 2025 2.72% $ 1,855,000 to 1,950,000 $17,690,000 $ 5,700,000 Communications Services Tax Revenue Refunding Note, Series 2015 (Bank Term Loan) To advance refund a portion of the County’s Communications Services Tax Revenue Bonds, Series 2006, maturing on or after October 1, 2017. 2026 2.20% 1,165,000 to 1,245,000 11,430,000 4,815,000 Total Communications Services Tax Revenue Notes – Governmental Activities $ 10,515,000 121

RkJQdWJsaXNoZXIy MzM3Mjg=