NEWS & INSIGHTS
| County Total Surtax Rate Effective Date Expiration Date | County Total Surtax Rate Effective Date Expiration Date | |||||||||
Alachua | 1.5% | (.5%) | Jan 1, 2019 | Dec 31, 2030 | Jefferson | 1% | Jun 1, 1988 | None | ||
(1%) | Jan 1, 2023 | Dec 31, 2032 | Lafayette | 1% | Sep 1, 1991 | None | ||||
Baker | 1% | Jan 1, 1994 | None | Lake | 1% | Jan 1, 1988 | Dec 31, 2032 | |||
Bay | 1% | (.5%) | Jan 1, 2011 | Dec 31, 2030 | Lee | .5% | Jan 1, 2019 | Dec 31, 2028 | ||
(.5%) | Jan 1, 2017 | Dec 31, 2036 | Leon | 1.5% | (1%) | Dec 1, 1989 | Dec 31, 2039 | |||
Bradford | 1% | Mar 1, 1993 | None | (.5%) | Jan 1, 2003 | Dec 31, 2027 | ||||
Brevard | 1% | (.5%) | Jan 1, 2015 | Dec 31, 2026 | Levy | 1% | Oct 1, 1992 | None | ||
(.5%) | Jan 1, 2017 | Dec 31, 2026 | Liberty | 1.5% | (1%) | Nov 1, 1992 | None | |||
Broward | 1% | Jan 1, 2019 | Dec 31, 2048 | (.5%) | Jan 1, 2017 | Dec 31, 2026 | ||||
Calhoun | 1.5% | (1%) | Jan 1, 1993 | None | Madison | 1.5% | (1%) | Aug 1, 1989 | None | |
(.5%) | Jan 1, 2009 | Dec 31, 2028 | (.5%) | Jan 1, 2007 | None | |||||
Charlotte | 1% | Apr 1, 1995 | Dec 31, 2026 | Manatee | 1% | (.5%) | Jan 1, 2003 | Dec 31, 2032 | ||
Citrus | None | (.5%) | Jan 1, 2017 | Dec 31, 2031 | ||||||
Clay | 1.5% | (1%) | Feb 1, 1990 | Dec 31, 2039 | Marion | 1.5% | (1%) | Jan 1, 2017 | Dec 31, 2044 | |
(.5%) | Jan 1, 2021 | Dec 31, 2050 | (.5%) | Jan 1, 2025 | Dec 31, 2034 | |||||
Collier | None | Martin | 1% | (.5%) | Jan 1, 2019 | Dec 31, 2025 | ||||
Columbia | 1.5% | (1%) | Aug 1, 1994 | None | (.5%) | Jan 1, 2025 | Dec 31, 2034 | |||
(.5%) | Jan 1, 2023 | Dec 31, 2042 | Miami-Dade | 1% | (.5%) | Jan 1, 1992 | None | |||
DeSoto | 1.5% | (1%) | Jan 1, 1988 | None | (.5%) | Jan 1, 2003 | None | |||
(.5%) | Jan 1, 2015 | Dec 31, 2035 | Monroe | 1.5% | (1%) | Nov 1, 1989 | Dec 31, 2048 | |||
Dixie | 1% | Apr 1, 1990 | Dec 31, 2029 | (.5%) | Jan 1, 1996 | Dec 31, 2035 | ||||
Duval | 1.5% | (.5%) | Jan 1, 1989 | None | Nassau | 1% | Mar 1, 1996 | None | ||
(.5%) | Jan 1, 2001 | Dec 31, 2030 | Okaloosa | 1% | (.5%) | Jan 1, 2019 | Dec 31, 2028 | |||
(.5%) | Jan 1, 2021 | Dec 31, 2035 | (.5%) | Jan 1, 2021 | Dec 31, 2030 | |||||
Escambia | 1.5% | (1%) | Jun 1, 1992 | Dec 31, 2028 | Okeechobee | 1% | Oct 1, 1995 | None | ||
(.5%) | Jan 1, 1998 | Dec 31, 2037 | Orange | .5% | Jan 1, 2003 | Dec 31, 2035 | ||||
Flagler | 1% | (.5%) | Jan 1, 2003 | Dec 31, 2032 | Osceola | 1.5% | (1%) | Sep 1, 1990 | Dec 31, 2045 | |
(.5%) | Jan 1, 2013 | Dec 31, 2032 | (.5%) | Jan 1, 2017 | Dec 31, 2036 | |||||
Franklin | 1.5% | (1%) | Jan 1, 2008 | None | Palm Beach | 1% | Jan 1, 2017 | Dec 31, 2026 | ||
(.5%) | Jan 1, 2023 | Dec 31, 2042 | Pasco | 1% | Jan 1, 2005 | Dec 31, 2039 | ||||
Gadsden | 1.5% | (1%) | Jan 1, 1996 | None | Pinellas | 1% | Feb 1, 1990 | Dec 31, 2029 | ||
(.5%) | Jan 1, 2009 | Dec 31, 2038 | Polk | 1% | (.5%) | Jan 1, 2004 | Dec 31, 2033 | |||
Gilchrist | 1% | Oct 1, 1992 | None | (.5%) | Jan 1, 2005 | Dec 31, 2044 | ||||
Glades | 1% | Jan 1, 2022 | Dec 31, 2031 | Putnam | 1% | Jan 1, 2003 | Dec 31, 2032 | |||
Gulf | 1% | Jan 1, 2010 | None | St. Johns | .5% | Jan 1, 2016 | Dec 31, 2035 | |||
Hamilton | 2% | (1%) | Jul 1, 1990 | Dec 31, 2029 | St. Lucie | 1% | (.5%) | Jul 1, 1996 | Dec 31, 2036 | |
(1%) | Jan 1, 2025 | Dec 31, 2036 | (.5%) | Jan 1, 2019 | Dec 31, 2028 | |||||
Hardee | 1% | Jan 1, 1998 | None | Santa Rosa | 1% | (.5%) | Oct 1, 1998 | Dec 31, 2028 | ||
Hendry | 1.5% | (1%) | Jan 1, 1988 | None | (.5%) | Jan 1, 2017 | Dec 31, 2026 | |||
(.5%) | Jan 1, 2023 | Dec 31, 2042 | Sarasota | 1% | Sep 1, 1989 | Dec 31, 2039 | ||||
Hernando | .5% | Jan 1, 2016 | Dec 31, 2035 | Seminole | 1% | Jan 1, 2015 | Dec 31, 2034 | |||
Highlands | 1.5% | (1%) | Nov 1, 1989 | Dec 31, 2033 | Sumter | 1% | Jan 1, 1993 | None | ||
(.5%) | Jan 1, 2017 | Dec 31, 2036 | Suwannee | 1% | Jan 1, 1988 | None | ||||
Hillsborough | 1.5% | (.5%) | Dec 1, 1996 | Dec 31, 2041 | Taylor | 1% | Aug 1, 1989 | Dec 31, 2037 | ||
See TIP 24A01-15 about suspended rates. | (.5%) | Oct 1, 2001 | None | Union | 1% | Feb 1, 1993 | None | |||
(.5%) | Jan 1, 2019 | Dec 31, 2028 | Volusia | .5% | Jan 1, 2002 | Dec 31, 2031 | ||||
Holmes | 1.5% | (1%) | Oct 1, 1995 | Dec 31, 2028 | Wakulla | 1.5% | (1%) | Jan 1, 1988 | Dec 31, 2037 | |
(.5%) | Jan 1, 2021 | Dec 31, 2032 | (.5%) | Jan 1, 2023 | Dec 31, 2032 | |||||
Indian River | 1% | Jun 1, 1989 | Dec 31, 2034 | Walton | 1% | Feb 1, 1995 | None | |||
Jackson | 1.5% | (1%) | Jun 1, 1995 | Dec 31, 2025 | Washington | 1.5% | (1%) | Nov 1, 1993 | None | |
(.5%) | Jul 1, 1996 | Dec 31, 2035 | (.5%) | Jan 1, 2019 | Dec 31, 2028 | |||||
Discretionary Sales Surtax Collection in Florida
When conducting sales transactions in Florida, businesses must determine whether to collect discretionary sales surtax based on the location of the sale or delivery. This surtax is imposed at the county level and applies when the transaction is subject to state sales and use tax. Below is an overview of when and how to collect the discretionary sales surtax.
When to Collect Discretionary Sales Surtax
A seller must collect discretionary sales surtax if any of the following conditions apply:
Taxable Goods or Services: The selling dealer delivers taxable goods or provides taxable services in or into a county that imposes a surtax.
Admissions: The event for which an admission fee is charged takes place in a county with a surtax.
Electricity Consumption: The consumer of electricity is located in a county that imposes a surtax.
Prepaid Calling Arrangements: The sale of prepaid calling arrangements occurs in a county with a surtax.
Service Warranties: If the location or delivery of tangible personal property covered by a service warranty is within a surtax-imposing county, the surtax must be collected.
Commercial Real Property Rentals: If the leased or rented commercial real property is located in a county with a surtax, the surtax applies.
Transient Rentals: If living or sleeping accommodations (such as hotels, motels, or vacation rentals) are rented in a county with a surtax, the surtax must be collected.
Use Tax by Registered Dealers: If a registered dealer owes use tax on purchases or leases within a surtax-imposing county, the surtax applies.
When and at What Rate to Collect the Surtax
The rate and collection of discretionary sales surtax depend on the location of the seller and the destination of the goods or services. The following scenarios explain when and at what rate to collect the surtax:
Sales Within Florida:
If a selling dealer is located in a Florida county with a discretionary surtax and sells and delivers within the same county, the surtax rate of that county applies.
If a selling dealer sells and delivers into a county with a different discretionary surtax rate, the surtax rate of the destination county applies.
If a selling dealer sells and delivers into a county without a discretionary surtax, no surtax is collected.
Sales by Out-of-State Dealers:
If an out-of-state selling dealer sells and delivers into a Florida county with a discretionary surtax, the surtax is collected at the rate applicable to the delivery location.
If an out-of-state selling dealer sells and delivers into a Florida county without a discretionary surtax, no surtax is collected.
Businesses operating in Florida must be diligent in determining whether discretionary sales surtax applies based on the transaction location and the county’s surtax status. Understanding these regulations ensures compliance with Florida tax laws and avoids potential penalties.
For more information, businesses should consult with a tax professional or refer to Florida’s Department of Revenue guidelines on sales and use tax regulations.
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Jeanette Moffa, Esq.
(954) 800-4138
[email protected]
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
