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Florida has 67 counties Some reference materials may show only 66 because Duval County is consolidated with the City of Jacksonville There are 379 cities in Florida (out of 411) that report regularly to the Florida Department of Revenue but there are other incorporated municipalities that do not the state government's primary revenue source is sales tax Florida does not impose a personal income tax the primary revenue source for cities and counties is property tax; unpaid taxes are subject to tax sales which are held (at the county level) in May and (due to the extensive use of online bidding sites) are highly popular. Main article: Climate of Florida Endangered marine species include the manatee seals sea lions turtles and whales Drift net fishing can kill dolphins albatrosses and other seabirds (petrels auks) hastening the fish stock decline and contributing to international disputes Municipal pollution comes from the eastern United States southern Brazil and eastern Argentina; oil pollution in the Caribbean Sea Gulf of Mexico Lake Maracaibo Mediterranean Sea and North Sea; and industrial waste and municipal sewage pollution in the Baltic Sea North Sea and Mediterranean Sea. Central Bay is the largest part of the bay It is separated from the Atlantic Ocean by the Safety Valve it has been adversely affected primarily by bulkheading urban runoff discharged by canals and the loss of natural fresh water flow. 2.4.1 Later immigration (Most Recent) FIU graduates have consistently performed well on the Florida Bar Exam Graduates achieved the highest passage rate among all Florida law schools on the July 2015 February 2016 and July 2016 exams in 2007 the College of Law was ranked 1st in Florida in the Multistate Professional Responsibility Exam at 96% in July 2008 the College of Law achieved a 90.6% passing rate which placed it 2nd among Florida's ten law schools in February 2009 the College of Law achieved an 81.5% passing rate which placed it 1st among Florida's ten law schools.
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