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Revenue Manual

The Revenue Manual provides detailed information for more than 75 major revenues collected by the County. Included are two pages of statistical and narrative material on each. The statistical data for each revenue describes the legal authorization, frequency of collection, fund account number, source, use, exemptions, expiration, revenue collector, a 20-year history of collections and a one-year projection.

The narrative material includes discussion of changes that may have occurred in the revenue collections, fee schedules if pertinent, and any other information useful to the reader in understanding the revenue source.


Fiscal Year 2011-2012 Foreword

The Lee County Revenue Manual is published every two years by the Fiscal Research Division of Budget Services. This document describes the primary revenue categories as prescribed by the Uniform Accounting System of the State of Florida. The majority of the document includes detailed information about selected revenue sources within these broad categories. The factual and statistical detail will provide considerable information about the legislative history; the fund to which the monies are deposited; sources, uses, and current rates; how the revenue is collected, exemptions, the revenue collector; 20 years of history (Fiscal Years 1990 to 2010 -- Blue Bars); one year of estimates (Fiscal Year 2011 --Red Bar); and a one-year projection (Fiscal Year 2012 -- Green Bars).
The page facing the factual and statistical profile provides written data that examines historical trends, factors that influence collections, and the basis for projections. The discussion section for some revenues may exceed one page.


Revenue Manual Archive:

 Revenue Manual 2011-2012 

Revenue Manual 2008-2009

 These are large PDF files (30 mb). Please be patient.

For additional information, contact Budget Services at (239) 533-2221.