Florida / Fiscal data / Local government finances / Clay
Clay County 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.
Revenues, FY2025$977,658,132
Revenues, change on FY2024-12.5%
Revenues per resident, FY2025$4,097
Expenditures, FY2025$1,032,774,299
Expenditures, change on FY2024-4.1%
Expenditures per resident, FY2025$4,328
Population, 2025238,605
Revenues and expenditures by fiscal yearCounty governmentFY2025: $977,658,132 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 categoryCounty governmentFY2025: $977,658,132
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, Franchise Fees, Licenses, and Permits, Permits, Fees, and Licenses.
Expenditures by categoryCounty governmentFY2025: $1,032,774,299
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Human Services, Culture / Recreation, Other Uses and Non-Operating, Court-Related Expenditures, 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. FY2025 beside FY2024; other years from the selector. The Custodial Fund column is the part of each line reported in a purely custodial capacity, a column DFS added in FY2021.
| Code | Account | FY2025 | FY2024 | Change | Of which Custodial Fund, FY2025 |
|---|---|---|---|---|---|
| General Government Taxes | $207,167,476 | $192,220,480 | +7.8% | $0 | |
| 311 | Ad Valorem Taxes | $148,699,217 | $136,626,832 | +8.8% | $0 |
| 312.13 | Tourist Development Taxes | $1,808,769 | $1,638,831 | +10.4% | $0 |
| 312.3 | County Ninth-Cent Voted Fuel Tax | $868,697 | $878,520 | -1.1% | $0 |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $3,794,213 | $3,870,105 | -2.0% | $0 |
| 312.42 | Second Local Option Fuel Tax (1 to 5 Cents Local Option Fuel Tax) - County Proceeds | $2,887,736 | $2,922,290 | -1.2% | $0 |
| 312.67 | School Capital Outlay Surtax | $37,700,066 | $35,487,886 | +6.2% | $0 |
| 314.1 | Utility Service Tax - Electricity | $5,248,647 | $4,933,463 | +6.4% | $0 |
| 315.1 | State Communications Services Taxes | $6,157,795 | $5,851,330 | +5.2% | $0 |
| 319.1 | Gross Receipts Tax on Commercial Hazardous Waste Facilities | $2,336 | $11,223 | -79.2% | $0 |
| Permits, Fees, and Special Assessments | $47,981,299 | $46,890,447 | +2.3% | $0 | |
| 322 | Building Permits (Buildling Permit Fees) | $5,216,166 | $4,780,740 | +9.1% | $0 |
| 323.1 | Franchise Fee - Electricity | $8,678 | $7,814 | +11.1% | $0 |
| 323.7 | Franchise Fee - Solid Waste | $2,903,191 | $2,932,077 | -1.0% | $0 |
| 324.11 | Impact Fees - Residential - Public Safety | $2,880,700 | $3,519,446 | -18.1% | $0 |
| 324.12 | Impact Fees - Commercial - Public Safety | $396,275 | $127,319 | +211.2% | $0 |
| 324.22 | Impact Fees - Commercial - Physical Environment | $620,602 | $636,625 | -2.5% | $0 |
| 324.31 | Impact Fees - Residential - Transportation | $7,568,322 | $9,314,531 | -18.7% | $0 |
| 324.62 | Impact Fees - Commercial - Culture / Recreation | $901,784 | $1,113,676 | -19.0% | $0 |
| 325.2 | Special Assessments - Charges for Public Services | $27,406,914 | $24,388,837 | +12.4% | $0 |
| 329.4 | Vessel Registration Fee | $59,766 | $59,260 | +0.9% | $0 |
| 329.5 | Other Fees and Special Assessments | $18,901 | $10,122 | +86.7% | $0 |
| Intergovernmental Revenues | $59,310,601 | $67,054,442 | -11.5% | $0 | |
| 331.2 | Federal Grant - Public Safety | $3,072,404 | $4,224,891 | -27.3% | $0 |
| 331.39 | Federal Grant - Physical Environment - Other Physical Environment | $507,504 | $0 | ||
| 331.49 | Federal Grant - Transportation - Other Transportation | $8,222,978 | $409,995 | +1905.6% | $0 |
| 331.5 | Federal Grant - Economic Environment | $798,281 | $2,059,379 | -61.2% | $0 |
| 331.69 | Federal Grant - Human Services - Other Human Services | $4,820,746 | $17,910,391 | -73.1% | $0 |
| 331.9 | Federal Grant - Other Federal Grants | $15,996 | $261,661 | -93.9% | $0 |
| 334.1 | State Grant - General Government | $10,680 | $0 | ||
| 334.2 | State Grant - Public Safety | $1,483,910 | $2,382,441 | -37.7% | $0 |
| 334.49 | State Grant - Transportation - Other Transportation | $2,649,324 | $3,509,324 | -24.5% | $0 |
| 334.5 | State Grant - Economic Environment | $255,483 | $0 | ||
| 334.69 | State Grant - Human Services - Other Human Services | $495,209 | $386,314 | +28.2% | $0 |
| 334.7 | State Grant - Culture / Recreation | $1,123,052 | $969,888 | +15.8% | $0 |
| 334.89 | State Grant - Court-Related Grants - Other Court-Related | $284,332 | $257,963 | +10.2% | $0 |
| 335.121 | State Shared Revenues - General Government - County Revenue Sharing Program | $8,480,282 | $8,231,755 | +3.0% | $0 |
| 335.13 | State Shared Revenues - General Government - Insurance License Tax | $92,966 | $92,345 | +0.7% | $0 |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $34,164 | $33,384 | +2.3% | $0 |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $67,643 | $56,526 | +19.7% | $0 |
| 335.16 | State Shared Revenues - General Government - Distribution of Sales and Use Taxes to Counties | $223,250 | $223,250 | 0.0% | $0 |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $16,489,776 | $15,636,562 | +5.5% | $0 |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $53,033 | $60,740 | -12.7% | $0 |
| 335.22 | State Shared Revenues - Public Safety - Enhanced 911 Fee | $1,208,535 | $1,296,898 | -6.8% | $0 |
| 335.45 | State Shared Revenues - Transportation - Fuel Tax Refunds and Credits | $135,895 | $142,324 | -4.5% | $0 |
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $3,924,312 | $3,878,776 | +1.2% | $0 |
| 335.5 | State Shared Revenues - Economic Environment | $1,748,379 | $1,915,690 | -8.7% | $0 |
| 338 | Shared Revenue from Other Local Units | $3,112,467 | $3,101,530 | +0.4% | $0 |
| 331.7 | Federal Grant - Culture / Recreation | $12,415 | |||
| Charges for Services | $33,674,765 | $26,326,449 | +27.9% | $0 | |
| 341.1 | General Government - Recording Fees | $1,847,112 | $1,668,601 | +10.7% | $0 |
| 341.16 | General Government - County Portion ($2) of $4 Additional Service Charge | $384,052 | $342,233 | +12.2% | $0 |
| 341.3 | General Government - Administrative Service Fees | $294,358 | $87,805 | +235.2% | $0 |
| 341.52 | General Government - Fees Remitted to County from Sheriff | $387,717 | $374,955 | +3.4% | $0 |
| 341.54 | General Government - Fees Remitted to County from Clerk of County Court | $214,814 | $191,549 | +12.1% | $0 |
| 341.8 | General Government - County Officer Commission and Fees | $3,984,217 | $3,731,045 | +6.8% | $0 |
| 341.9 | General Government - Other General Government Charges and Fees | $545,765 | $1,091,094 | -50.0% | $0 |
| 342.1 | Public Safety - Law Enforcement Services | $16,775 | $13,520 | +24.1% | $0 |
| 342.3 | Public Safety - Housing for Prisoners | $41,840 | $33,075 | +26.5% | $0 |
| 342.5 | Public Safety - Protective Inspection Fees | $25,409 | $13,000 | +95.5% | $0 |
| 342.6 | Public Safety - Ambulance Fees | $10,027,676 | $2,238,098 | +348.0% | $0 |
| 342.9 | Public Safety - Other Public Safety Charges and Fees | $355,525 | $349,228 | +1.8% | $0 |
| 343.3 | Physical Environment - Water Utility | $294,621 | $289,365 | +1.8% | $0 |
| 343.4 | Physical Environment - Garbage / Solid Waste | $9,167,592 | $9,444,061 | -2.9% | $0 |
| 345.1 | Economic Environment - Housing | $574,651 | $574,651 | 0.0% | $0 |
| 346.4 | Human Services - Animal Control and Shelter Fees | $44,254 | $63,521 | -30.3% | $0 |
| 347.2 | Culture / Recreation - Parks and Recreation | $95,291 | $65,170 | +46.2% | $0 |
| 347.9 | Culture / Recreation - Other Culture / Recreation Charges | $23,329 | $46,797 | -50.1% | $0 |
| 348.12 | Court-Related Revenues - County Court Criminal - Service Charges | $144,164 | $64,496 | +123.5% | $0 |
| 348.22 | Court-Related Revenues - Circuit Court Criminal - Service Charges | $35,077 | $649,352 | -94.6% | $0 |
| 348.41 | Court-Related Revenues - Circuit Court Civil - Filing Fees | $4,153,241 | $3,764,363 | +10.3% | $0 |
| 348.52 | Court-Related Revenues - Traffic Court - Service Charges | $121,007 | $152,666 | -20.7% | $0 |
| 348.921 | Court-Related Revenues - Restricted Board Revenue - Court Innovations / Local Requirements | $39,413 | $39,961 | -1.4% | $0 |
| 348.922 | Court-Related Revenues - Restricted Board Revenue - Legal Aid | $39,413 | $39,961 | -1.4% | $0 |
| 348.923 | Court-Related Revenues - Restricted Board Revenue - Law Library | $39,413 | $39,961 | -1.4% | $0 |
| 348.924 | Court-Related Revenues - Restricted Board Revenue - Juvenile Alternative Programs | $39,413 | $39,961 | -1.4% | $0 |
| 348.93 | Court-Related Revenues - Restricted Board Revenue - State Court Facility Surcharge ($30) | $642,191 | $804,909 | -20.2% | $0 |
| 348.932 | Court-Related Revenues - Restricted Board Revenue - Domestic Violence Surcharge | $36,809 | $31,682 | +16.2% | $0 |
| 349 | Other Charges for Services (Not Court-Related) | $59,626 | $81,089 | -26.5% | $0 |
| 346.9 | Human Services - Other Human Services Charges | $280 | |||
| Judgments, Fines, and Forfeits | $1,503,615 | $1,981,455 | -24.1% | $0 | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $975,691 | $1,116,977 | -12.6% | $0 |
| 351.2 | Court-Ordered Judgments and Fines - As Decided by Circuit Court Criminal | $62,192 | $63,035 | -1.3% | $0 |
| 351.3 | Court-Ordered Judgments and Fines - As Decided by County Court Civil | $9,344 | $8,405 | +11.2% | $0 |
| 352 | Fines - Library | $56,840 | $58,206 | -2.3% | $0 |
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $107,612 | $78,862 | +36.5% | $0 |
| 359 | Other Judgments, Fines, and Forfeits | $291,936 | $306,155 | -4.6% | $0 |
| 351.7 | Court-Ordered Judgments and Fines - Intergovernmental Radio Communication Program | $349,815 | |||
| Miscellaneous Revenues | $529,822,042 | $630,178,602 | -15.9% | $466,394,630 | |
| 361.1 | Interest and Other Earnings - Interest | $20,149,624 | $20,333,119 | -0.9% | $0 |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $220,854 | $1,447,958 | -84.7% | $0 |
| 362 | Rents and Royalties | $428,437 | $374,499 | +14.4% | $0 |
| 364 | Sales - Disposition of Fixed Assets | $209,245 | $221,349 | -5.5% | $0 |
| 365 | Sales - Sale of Surplus Materials and Scrap | $298,728 | $369,664 | -19.2% | $0 |
| 366 | Contributions and Donations from Private Sources | $1,151,900 | $4,648,848 | -75.2% | $0 |
| 369.3 | Other Miscellaneous Revenues - Settlements | $503,750 | $557,840 | -9.7% | $0 |
| 369.9 | Other Miscellaneous Revenues - Other | $506,859,504 | $602,225,325 | -15.8% | $466,394,630 |
| Other Sources | $98,198,334 | $153,307,198 | -35.9% | $0 | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $98,198,334 | $87,765,499 | +11.9% | $0 |
| 384 | Proceeds - Debt Proceeds | $65,541,699 | |||
| Total, all account codes | $977,658,132 | $1,117,959,073 | -12.5% | $466,394,630 |
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. FY2025 beside FY2024; other years from the selector. The Custodial Fund column is the part of each line reported in a purely custodial capacity, a column DFS added in FY2021.
| Code | Account | FY2025 | FY2024 | Change | Of which Custodial Fund, FY2025 |
|---|---|---|---|---|---|
| General Government Services (Not Court-Related) | $556,799,940 | $648,830,575 | -14.2% | $463,737,524 | |
| 511 | Legislative | $776,585 | $776,933 | 0.0% | $0 |
| 512 | Executive | $900,752 | $716,260 | +25.8% | $0 |
| 513 | Financial and Administrative | $15,698,392 | $13,866,826 | +13.2% | $0 |
| 514 | Legal Counsel | $1,076,308 | $1,090,298 | -1.3% | $0 |
| 515 | Comprehensive Planning | $1,230,558 | $1,688,074 | -27.1% | $0 |
| 517 | Debt Service Payments | $14,112,000 | $9,541,683 | +47.9% | $0 |
| 519 | Other General Government Services | $523,005,345 | $621,150,501 | -15.8% | $463,737,524 |
| Public Safety | $174,682,356 | $145,495,209 | +20.1% | $803,824 | |
| 521 | Law Enforcement | $76,648,858 | $70,486,861 | +8.7% | $0 |
| 522 | Fire Control | $13,786,405 | $10,978,404 | +25.6% | $0 |
| 523 | Detention and/or Correction | $21,416,737 | $20,487,317 | +4.5% | $0 |
| 524 | Protective Inspections | $12,911,798 | $3,748,772 | +244.4% | $0 |
| 525 | Emergency and Disaster Relief Services | $540,840 | $702,280 | -23.0% | $0 |
| 526 | Ambulance and Rescue Services | $33,157,354 | $27,408,136 | +21.0% | $0 |
| 529 | Other Public Safety | $16,220,364 | $11,049,889 | +46.8% | $803,824 |
| 527 | Medical Examiners | $633,550 | |||
| Physical Environment | $35,242,950 | $35,173,448 | +0.2% | $0 | |
| 534 | Garbage / Solid Waste Control Services | $34,542,066 | $34,478,263 | +0.2% | $0 |
| 539 | Other Physical Environment | $700,884 | $695,185 | +0.8% | $0 |
| Transportation | $126,876,777 | $105,264,840 | +20.5% | $0 | |
| 541 | Road and Street Facilities | $121,386,651 | $100,089,580 | +21.3% | $0 |
| 549 | Other Transportation Systems / Services | $5,490,126 | $5,175,260 | +6.1% | $0 |
| Economic Environment | $5,293,518 | $5,597,020 | -5.4% | $0 | |
| 552 | Industry Development | $786,922 | $652,619 | +20.6% | $0 |
| 553 | Veteran's Services | $231,874 | $222,445 | +4.2% | $0 |
| 554 | Housing and Urban Development | $2,228,060 | $2,838,562 | -21.5% | $0 |
| 559 | Other Economic Environment | $2,046,662 | $1,883,394 | +8.7% | $0 |
| Human Services | $17,548,102 | $31,073,429 | -43.5% | $0 | |
| 562 | Health Services | $3,470,814 | $3,676,779 | -5.6% | $0 |
| 563 | Mental Health Services | $350,000 | $350,000 | 0.0% | $0 |
| 564 | Public Assistance Services | $12,599,788 | $24,616,347 | -48.8% | $0 |
| 569 | Other Human Services | $1,127,500 | $2,430,303 | -53.6% | $0 |
| Culture / Recreation | $8,837,802 | $7,982,966 | +10.7% | $0 | |
| 571 | Libraries | $4,243,257 | $4,056,497 | +4.6% | $0 |
| 572 | Parks and Recreation | $1,386,729 | $2,157,521 | -35.7% | $0 |
| 579 | Other Culture / Recreation | $3,207,816 | $1,768,948 | +81.3% | $0 |
| Other Uses and Non-Operating | $98,198,334 | $87,765,499 | +11.9% | $0 | |
| 581 | Inter-fund Group Transfers Out | $98,198,334 | $87,765,499 | +11.9% | $0 |
| Court-Related Expenditures | $9,294,520 | $10,209,992 | -9.0% | $0 | |
| 601 | General Administration - Court Administration | $495,500 | $530,002 | -6.5% | $0 |
| 604 | General Administration - Clerk of Court Administration | $1,104,488 | $2,140,633 | -48.4% | $0 |
| 608 | General Administration - Jury Management | $81,720 | $84,994 | -3.9% | $0 |
| 614 | Circuit Court - Criminal - Clerk of Court Administration | $589,117 | $559,017 | +5.4% | $0 |
| 622 | Circuit Court - Criminal - Drug Court | $308,194 | $275,693 | +11.8% | $0 |
| 634 | Circuit Court - Civil - Clerk of Court Administration | $159,068 | $142,577 | +11.6% | $0 |
| 654 | Circuit Court - Family - Clerk of Court Administration | $691,882 | $653,072 | +5.9% | $0 |
| 689 | Circuit Court - Juvenile - Other | $113,054 | $97,119 | +16.4% | $0 |
| 694 | Circuit Court - Probate - Clerk of Court Administration | $245,129 | $225,870 | +8.5% | $0 |
| 711 | General Court-Related Operations - Courthouse Security | $2,408,587 | $2,001,880 | +20.3% | $0 |
| 712 | General Court-Related Operations - Courthouse Facilities | $545,959 | $977,390 | -44.1% | $0 |
| 713 | General Court-Related Operations - Information Systems | $550,480 | $696,466 | -21.0% | $0 |
| 714 | General Court-Related Operations - Public Law Library | $3,135 | $3,111 | +0.8% | $0 |
| 719 | General Court-Related Operations - Other Costs | $51,168 | $47,232 | +8.3% | $0 |
| 724 | County Court - Criminal - Clerk of Court Administration | $756,129 | $736,585 | +2.7% | $0 |
| 744 | County Court - Civil - Clerk of Court Administration | $244,017 | $218,245 | +11.8% | $0 |
| 764 | County Court - Traffic - Clerk of Court Administration | $946,893 | $820,106 | +15.5% | $0 |
| Total, all account codes | $1,032,774,299 | $1,077,392,978 | -4.1% | $464,541,348 |
Municipal governments in Clay County
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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