Administrative divisions of Florida

Local governments are established by the government of Florida and are given varying amounts of non-exclusive authority over their jurisdictions. The law governing the creation of these governments is contained both within the Florida Constitution and Florida Statutes. Local governments are incorporated in Florida by special acts of the Florida Legislature. There are four types of local governments in Florida: counties, municipalities, school districts, and special districts.^[1]

In some cases, the municipal and county governments have merged into a consolidated government. However, smaller municipal governments can be created inside of a consolidated municipality/county. In Jacksonville, the municipal government has taken over the responsibilities normally given to the county government, Duval County, and smaller municipalities exist within it.

Both counties and cities may have a legislative branch (commissions or councils) and executive branch (mayor or manager) and local police, but violations are brought before a county court. Counties and municipalities are authorized to pass laws (ordinances), levy taxes, and provide public services within their jurisdictions. All areas of Florida are located within a county, but only some areas have been incorporated into municipalities. All municipalities are located within a county and the county jurisdiction overlays the municipal jurisdiction. Usually, if there is a conflict between a county ordinance and a municipal ordinance, the municipal ordinance has precedence within the municipality's borders; however, the overlaying county's ordinances have precedence if the overlaying county has been designated a charter county by the Florida Legislature:)^[1]

Counties and municipalities may create community development agencies which may take part of the money from taxes on increases in property values from their area of interest. They then use the money received in reinvestment (improvements) in the area.^[2]

Local government is not required to pay for health care insurance for government retirees. As of 2010, none do.^[3]

In 2011, researchers at Florida State University said that Florida's cities and counties have promised pensions they cannot afford. Pension obligations constituted 8% of total spending by local governments in 2009.^[4]