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Which corporations pay Florida’s corporate income tax? Not all of them

As an aside to this week’s poll question at www.bakercountypress.com, Florida’s corporate income tax is not paid by many corporations. Only traditional so-called C corps must pay it.

S corps and the ever more common LLCs and LLPs do not pay any state income tax. Their profits are declared as personal income of their owners, and of course, Florida has no personal income tax.

That said, the state’s corprate income tax is still the second highest revenue generator behind the sales tax. It accounts for something like $3 billion of the state’s roughly 70 billion-dollar budget.

As you might expect, in a state built on commerce, when the economy goes into its once-a-decade recession, Florida runs out of money to fund things like educating its kids, taking care of its elderly and maintaining its roads. All of this is explained pretty well here.

Baker County Commission May 3 agenda


Tuesday – May 3, 2011

4:00 P.M.  Public Forum Meeting with Commissioners and County Manager

1.  Sheriff Joey B. Dobson/Discussion for Senior Citizens Fish Fry


  1. Invocation and Pledge of Allegiance

  1. Presentation of Amendment to the Agenda (if any)

  1. Approval of Regular Agenda

  1.  Approval of Consent Agenda Items
  1. Approval of Minutes April 18, 2011
  1. Proclamation/May 14, 2011 Proclaimed “Korean & Vietnam Veterans Appreciation Day”
  1. Proclamation/May 2011 “Older Americans Month”
  1. Proclamation/May 15th – May 21st “National Law Enforcement Week” and May 15th “Law Enforcement Memorial Day”
  1. Proclamation/May 15-20 “Emergency Medical Services Week”

  1.  Committee Reports or Items

  1. Constitutional Officers

  1. Persons Wishing to Appear
  1. Becky Spitzer – EMS Week

2.      Bruce Borders/Request Memorial Sign on US90 for Gen. Dr. Ray Goram

  1. County Manager
  1. Retiree Health Insurance Subsidy

  1. Commission Comments

  1. County Attorney Comments

  1.  Persons wishing to appear who are not on the agenda (limit 3 minutes)

  1. Adjourn

If any member of the public desires to appeal a decision made at these hearings, he or she will need a record of the proceedings and for that purpose he or she may need to ensure that a verbatim record of the proceedings is transcribed, which record would include the testimony and evidence upon which the appeal is to be based.

In accordance with the American with Disabilities Act, persons needing a special accommodation of an interpreter to participate in these proceedings should contact the County Commissioners Office at (904) 259-3613, at least 48 hours prior to the time of the hearing.


Baker County Commission April 18 agenda


Monday – April 18, 2011


I. Invocation and Pledge of Allegiance

II Presentation of Amendment to the Agenda (if any)

III.            Approval of Regular Agenda

IV. Approval of Consent Agenda Items

1. Expenditure Report

2. Approval of Minutes April 5, 2011

V. Committee Reports or Items

VI. Constitutional Officers

VII. Persons Wishing to Appear

1. James Bennett/List of Priority Transportation Projects (LOPP)

2. Jimmy Knabb/CSX Railroad Crossing

3. Wanda Walker/Youth Future Now

VIII. County Manager

1. Presentation to Herb Hicks/Veteran Service Officer

2. Retiree Health Insurance Subsidy

3. Approval of SHIP LHAP (Local Housing Assistance Plan)

For  FY2011-12/Resolution 2011-04

4. Bid Results for Southern States Nursery Road

IX. Commission Comments

X. County Attorney Comments

XI. Persons wishing to appear who are not on the agenda (limit 3 minutes)

XII. Adjourn


1. Ordinance 2011-02 Adoption of EAR-Based Amendments

2. Ordinance 2011-03 Bed Tax Ordinance

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