Florida Sales Tax Statute

212.205 

Sales tax distribution reporting.—By March 15 of each year, each person who received a distribution pursuant to s. 212.20(6)(d)6.b.-f. in the preceding calendar year shall report to the Office of Economic and Demographic Research the following information:

1. An itemized accounting of all expenditures of the funds distributed in the preceding calendar year, including amounts spent on debt service.
2. A statement indicating what portion of the distributed funds have been pledged for debt service.
3. The original principal amount and current debt service schedule of any bonds or other borrowing for which the distributed funds have been pledged for debt service.