Office of Economic and Demographic Research
22 2015 Local Government Financial Information Handbook
when the applicant has violated or failed to comply with the provisions of the section or any adopted rules
pertaining to the administration and operation of cardrooms.8
Distribution of Proceeds:
By September 1st of each year, the Division determines the amount of taxes deposited into the Trust Fund
from each cardroom licensee, the location by county of each cardroom, the location of each cardroom whether
within an incorporated municipality or unincorporated area of the county, and the total amount to be
distributed to each eligible county and municipality. By October 1st of each year, 25 percent of the taxes
deposited into the Trust Fund are distributed to eligible local governments.9
Authorized Uses:
The use of the revenue is at the discretion of the governing body.
Attorney General Opinions:
Florida’s Attorney General has issued the following legal opinions relevant to this revenue source.
Opinion # Subject
2007-48 Gambling – telephone card sweepstakes
96-45 Gambling – ordinance necessary for cardroom gaming
The full texts of these opinions are available via a searchable on-line database.10 Local government officials
seeking more clarification should review the opinions in their entirety. The reader should keep the date of the
opinion in mind when reviewing its relevance to current law or any interpretations that have been articulated
in Florida case law.
Prior Years’ Revenues:
A summary of prior years’ distributions is available.11
8. Section