Florida / Fiscal data / Local government finances / Sebastian
Sebastian, municipal government
Revenues and expenditures by account code and fund type, every local fiscal year EDR has tabulated from the Annual Financial Reports filed with the Department of Financial Services.
In Indian River County: Indian River County government
Revenues, FY2024$50,851,872
Revenues, change on FY2023+34.2%
Revenues per resident, FY2024$1,890
Expenditures, FY2024$40,727,939
Expenditures, change on FY2023+38.7%
Expenditures per resident, FY2024$1,514
Population, 202426,907
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $50,851,872 revenues
Totals of every account code, including transfers between funds and the Custodial Fund from FY2021. Real figures are in dollars of the latest fiscal year with a price index; per resident uses EDR's population for each year.
Revenues by categoryMunicipal governmentFY2024: $50,851,872
One line per EDR category heading: General Government Taxes, Permits, Fees, and Special Assessments, Intergovernmental Revenues, Charges for Services, Judgments, Fines, and Forfeits, Miscellaneous Revenues, Other Sources, Taxes, Intergovernmental Revenue, Permits and Franchise Fees.
Expenditures by categoryMunicipal governmentFY2024: $40,727,939
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Culture / Recreation, Other Uses and Non-Operating, Other Uses.
Revenues by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Taxes | $16,609,990 | $10,191,177 | +63.0% | |
| 311 | Ad Valorem Taxes | $6,915,611 | $5,572,230 | +24.1% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $715,410 | $756,414 | -5.4% |
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $307,681 | $272,496 | +12.9% |
| 312.63 | Local Government Infrastructure Surtax | $4,902,213 | ||
| 314.1 | Utility Service Tax - Electricity | $2,360,754 | $2,247,352 | +5.0% |
| 314.3 | Utility Service Tax - Water | $421,911 | $389,476 | +8.3% |
| 314.4 | Utility Service Tax - Gas | $13,113 | $13,853 | -5.3% |
| 314.8 | Utility Service Tax - Propane | $43,542 | $47,448 | -8.2% |
| 315.2 | Local Communications Services Taxes | $857,559 | $825,399 | +3.9% |
| 316 | Local Business Tax (Chapter 205, F.S.) | $72,196 | $66,509 | +8.6% |
| Permits, Fees, and Special Assessments | $5,003,837 | $9,612,170 | -47.9% | |
| 322 | Building Permits (Buildling Permit Fees) | $1,151,202 | $968,952 | +18.8% |
| 322.9 | Permits - Other | $2,731 | ||
| 323.1 | Franchise Fee - Electricity | $1,622,547 | $6,437,188 | -74.8% |
| 323.4 | Franchise Fee - Gas | $22,145 | $19,675 | +12.6% |
| 323.7 | Franchise Fee - Solid Waste | $71,324 | $110,138 | -35.2% |
| 324.61 | Impact Fees - Residential - Culture / Recreation | $138,775 | $99,450 | +39.5% |
| 329.2 | Stormwater Fee | $1,948,735 | $1,949,304 | 0.0% |
| 329.5 | Other Fees and Special Assessments | $46,378 | $27,463 | +68.9% |
| Intergovernmental Revenues | $5,725,198 | $4,578,953 | +25.0% | |
| 331.2 | Federal Grant - Public Safety | $16,003 | $10,469 | +52.9% |
| 331.39 | Federal Grant - Physical Environment - Other Physical Environment | $56,526 | ||
| 331.41 | Federal Grant - Transportation - Airport Development | $11,310 | $86,819 | -87.0% |
| 331.5 | Federal Grant - Economic Environment | $179,960 | ||
| 331.51 | Federal Grant - American Rescue Plan Act Funds | $1,674,337 | $13,639 | +12176.1% |
| 331.62 | Federal Grant - Human Services - Public Assistance | $4,875 | $72,435 | -93.3% |
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $5,282 | ||
| 334.41 | State Grant - Transportation - Airport Development | $628 | $278,569 | -99.8% |
| 334.49 | State Grant - Transportation - Other Transportation | $15,412 | ||
| 334.5 | State Grant - Economic Environment | $813 | ||
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $1,332,041 | $1,387,811 | -4.0% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $14,340 | $15,795 | -9.2% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $20,361 | $19,874 | +2.5% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $2,393,310 | $2,457,111 | -2.6% |
| 334.1 | State Grant - General Government | $206,660 | ||
| 335.45 | State Shared Revenues - Transportation - Fuel Tax Refunds and Credits | $29,771 | ||
| Charges for Services | $3,089,366 | $3,021,165 | +2.3% | |
| 341.3 | General Government - Administrative Service Fees | $631,303 | ||
| 341.9 | General Government - Other General Government Charges and Fees | $3,160 | $971,900 | -99.7% |
| 342.1 | Public Safety - Law Enforcement Services | $115,825 | ||
| 343.8 | Physical Environment - Cemetary | $213,295 | $181,096 | +17.8% |
| 347.2 | Culture / Recreation - Parks and Recreation | $39,031 | ||
| 347.3 | Culture / Recreation - Cultural Services | $24,499 | ||
| 349 | Other Charges for Services (Not Court-Related) | $2,062,253 | $1,868,169 | +10.4% |
| Judgments, Fines, and Forfeits | $71,955 | $170,768 | -57.9% | |
| 351.2 | Court-Ordered Judgments and Fines - As Decided by Circuit Court Criminal | $183 | ||
| 351.5 | Court-Ordered Judgments and Fines - As Decided by Traffic Court | $2,870 | $1,270 | +126.0% |
| 351.9 | Court-Ordered Judgments and Fines - Other | $19,855 | $23,791 | -16.5% |
| 354 | Fines - Local Ordinance Violations | $48,939 | $145,707 | -66.4% |
| 359 | Other Judgments, Fines, and Forfeits | $108 | ||
| Miscellaneous Revenues | $7,181,291 | $5,458,270 | +31.6% | |
| 361.1 | Interest and Other Earnings - Interest | $1,161,781 | $1,087,099 | +6.9% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $3,728,351 | $1,675,596 | +122.5% |
| 362 | Rents and Royalties | $507,528 | $770,536 | -34.1% |
| 364 | Sales - Disposition of Fixed Assets | $14,648 | $229,878 | -93.6% |
| 365 | Sales - Sale of Surplus Materials and Scrap | $5,352 | $4,876 | +9.8% |
| 366 | Contributions and Donations from Private Sources | $142,780 | $200,553 | -28.8% |
| 368 | Pension Fund Contributions | $1,407,600 | $1,270,687 | +10.8% |
| 369.3 | Other Miscellaneous Revenues - Settlements | $25,000 | $51,326 | -51.3% |
| 369.9 | Other Miscellaneous Revenues - Other | $188,251 | $167,719 | +12.2% |
| Other Sources | $13,170,235 | $4,863,989 | +170.8% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $8,286,596 | $3,207,872 | +158.3% |
| 388.1 | Proceeds of General Capital Asset Dispositions - Sales | $1,019,630 | ||
| 389.5 | Proprietary Non-Operating Sources - Capital Contributions from Federal Government | $2,664,780 | ||
| 389.6 | Proprietary Non-Operating Sources - Capital Contributions from State Government | $1,132,513 | ||
| 389.7 | Proprietary Non-Operating Sources - Capital Contributions from Other Public Source | $66,716 | ||
| 383.1 | Proceeds - Leases - Financial Agreements | $1,656,117 | ||
| Total, all account codes | $50,851,872 | $37,896,492 | +34.2% |
Expenditures by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Services (Not Court-Related) | $6,674,126 | $6,485,090 | +2.9% | |
| 511 | Legislative | $65,565 | $55,940 | +17.2% |
| 512 | Executive | $733,359 | $796,556 | -7.9% |
| 513 | Financial and Administrative | $1,766,462 | $1,246,831 | +41.7% |
| 514 | Legal Counsel | $245,640 | $377,066 | -34.9% |
| 515 | Comprehensive Planning | $572,952 | $510,255 | +12.3% |
| 518 | Pension Benefits | $1,051,129 | ||
| 519 | Other General Government Services | $2,239,019 | $3,312,613 | -32.4% |
| 517 | Debt Service Payments | $185,829 | ||
| Public Safety | $8,793,698 | $8,261,926 | +6.4% | |
| 521 | Law Enforcement | $7,698,095 | $7,254,665 | +6.1% |
| 524 | Protective Inspections | $1,095,603 | $1,007,261 | +8.8% |
| Physical Environment | $7,069,036 | $2,953,854 | +139.3% | |
| 539 | Other Physical Environment | $7,069,036 | $2,953,854 | +139.3% |
| Transportation | $6,699,734 | $3,496,661 | +91.6% | |
| 541 | Road and Street Facilities | $5,050,003 | $1,965,527 | +156.9% |
| 542 | Airports | $1,649,731 | $1,531,134 | +7.7% |
| Economic Environment | $229,470 | $249,700 | -8.1% | |
| 559 | Other Economic Environment | $229,470 | $249,700 | -8.1% |
| Culture / Recreation | $2,975,279 | $3,052,053 | -2.5% | |
| 572 | Parks and Recreation | $2,975,279 | $3,052,053 | -2.5% |
| Other Uses and Non-Operating | $8,286,596 | $4,863,989 | +70.4% | |
| 581 | Inter-fund Group Transfers Out | $8,286,596 | $3,207,872 | +158.3% |
| 584 | Lease Acquisitions | $1,656,117 | ||
| Total, all account codes | $40,727,939 | $29,363,273 | +38.7% |
Sources on this page
- Florida Legislature, Office of Economic and Demographic Research (EDR), from Annual Financial Reports filed with the Department of Financial Services: Florida Office of Economic and Demographic Research, Expenditures and Revenues Reported by Florida's County and Municipal Governments. Lag: A local fiscal year ends September 30; the Annual Financial Report is due to the Department of Financial Services nine months later, and EDR tabulates the reports over the following year, so a fiscal year is usually published one to two years after it ends. Retrieved 2026-10-01. Real figures are deflated by the fiscal year average of the US Bureau of Labor Statistics South Region consumer price index; per resident figures use the population EDR prints with each year. Sources and methods.
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