# Fla. Stat. § 218.36: 218.36 County officers; record and report of fees and disposition of same

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.36

## Section

- **Citation:** Fla. Stat. § 218.36
- **Heading:** 218.36 County officers; record and report of fees and disposition of same
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 218 / Part III / Section 218.36

## Text

(1) Each county officer who receives any expenses or compensation in fees, commissions, or other remuneration shall keep a complete record of all fees, commissions, or other remuneration collected by that county officer and shall make an annual report to the board of county commissioners within 31 days of the close of his or her fiscal year. Such report shall specify in detail the purposes, character, and amount of all official expenses and the amount of net income or unexpended budget balance as of the close of the fiscal year. All officers shall prepare such reports and subscribe under oath as to their accuracy and propriety.

(2) On or before the date for filing the annual report, each county officer shall pay into the county general fund all money in excess of the sum to which he or she is entitled under the provisions of chapter 145. Whenever a tax collector has money in excess, he or she shall distribute the excess to each governmental unit in the same proportion as the fees paid by the governmental unit bear to the total fee income of his or her office. Any excess held by a property appraiser shall be divided into parts for each governmental unit which was billed and which paid for the operation of the property appraiser’s office in the same proportion as the governmental units were originally billed. Such part shall be an advance on the current year’s bill, if any.

(3) The board of county commissioners may notify the Governor of the failure of any county officer to comply with the provisions of this section. Such notification shall specify the name of the officer and the office held by him or her at the time of such failure and shall subject said officer to suspension from office at the Governor’s discretion.

(4) Compliance by a county officer with the provisions of this section shall exempt said officer from making any report required pursuant to s. 116.03.

History: s. 2, ch. 73-349; s. 17, ch. 74-234; s. 1, ch. 77-102; s. 5, ch. 88-175; s. 1177, ch. 95-147; s. 29, ch. 2004-305.

## Nearby sections

- [Fla. Stat. § 218.30 218.30 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.30.md)
- [Fla. Stat. § 218.31 218.31 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.31.md)
- [Fla. Stat. § 218.32 218.32 Annual financial reports; local governmental entities.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.32.md)
- [Fla. Stat. § 218.33 218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.33.md)
- [Fla. Stat. § 218.35 218.35 County fee officers; financial matters.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.35.md)
- [Fla. Stat. § 218.36 218.36 County officers; record and report of fees and disposition of same.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.36.md)
- [Fla. Stat. § 218.37 218.37 Powers and duties of Division of Bond Finance; advisory council.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.37.md)
- [Fla. Stat. § 218.38 218.38 Notice of bond issues required; verification.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.38.md)
- [Fla. Stat. § 218.39 218.39 Annual financial audit reports.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.39.md)
- [Fla. Stat. § 218.322 218.322 County and municipal transportation program data.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.322.md)
- [Fla. Stat. § 218.335 218.335 Local governmental entity; authority to charge interest on overdue payments.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.335.md)
- [Fla. Stat. § 218.369 218.369 Definitions applicable to ss. 218.37-218.386.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.369.md)
- [Fla. Stat. § 218.385 218.385 Local government bonds; sale.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.385.md)
- [Fla. Stat. § 218.386 218.386 Bonds; finder’s fees prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.386.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.36. Check the current official text before relying on it. Not legal advice.