Contents Page 2021 At A Glance............................................................................................................4 Major Revenue Sources................................................................................................6 Revenue Categories Category 1: Taxes...........................................................................................................7 Category 2: Permits, Fees and Special Assessments.................................... 12 Category 3: Intergovernmental.............................................................................. 15 Category 4: Charges for Services.......................................................................... 19 Category 5: Judgments, Fines and Forfeitures............................................... 22 Category 6: Interest, Capital Contributions and Miscellaneous................ 23 Indebtedness 1. History of Sarasota County Bond Issues........................................................ 26 2. Types of Debt........................................................................................................... 3 1 a. General Obligation Debt.............................................................................. 32 b. Non-Self-Supporting Revenue Debt....................................................... 32 c. Self-Supporting Revenue Debt.................................................................. 36 3. Sarasota County Bonded Debt Last Ten Fiscal Years.............................. 38 4. Comparison of Outstanding Bonded Debt and Debt Ratios with Other Florida Counties......................................................................................... 39 5. Commercial Paper Loan Program and Bank Term Loans.......................40 6. Loans and Financing ............................................................................................44 a. State Revolving Fund Loan.........................................................................44 b. Conduit Financing..........................................................................................44 7. Arbitrage....................................................................................................................46 • OFFICE OF THE INSPECTOR GENERAL • CLERK OF THE CIRCUIT COURT AND COUNTY COMPTROLLER SARASOTA COUNTY • STATE OF FLORIDA • KAREN E. RUSHING • CONSOLIDATED MAJOR REVENUE AND DEBT REPORT SARASOTA COUNTY, FLORIDA FISCAL YEAR ENDED SEPTEMBER 30, 2021
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