Contents Page 2023 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.............................. 31 a. General Obligation Debt. . . . . . . . . . . . . . . . . . . . . . . . 32 b. Non-Self-Supporting Revenue Debt. . . . . . . . . . . . . . . . . . . 32 c. Self-Supporting Revenue Debt . . . . . . . . . . . . . . . . . . . . . 35 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 CONSOLIDATED MAJOR REVENUE AND DEBT REPORT SARASOTA COUNTY, FLORIDA FISCAL YEAR ENDED SEPTEMBER 30, 2023
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