City | Sales Tax Rate |
---|---|
Jacksonville | 7.50% |
Miami | 7.00% |
Tampa | 7.50% |
Orlando | 6.50% |
St. Petersburg | 7.00% |
Hialeah | 7.00% |
Port St. Lucie | 7.00% |
Tallahassee | 7.50% |
Cape Coral | 6.50% |
Fort Lauderdale | 7.00% |
Pembroke Pines | 7.00% |
Hollywood | 7.00% |
Miramar | 7.00% |
Gainesville | 7.50% |
Coral Springs | 7.00% |
Clearwater | 7.00% |
Palm Bay | 7.00% |
Miami Gardens | 7.00% |
Pompano Beach | 7.00% |
West Palm Beach | 7.00% |
Lakeland | 7.00% |
Davie | 7.00% |
Boca Raton | 7.00% |
Sunrise | 7.00% |
Plantation | 7.00% |
Deltona | 7.00% |
Miami Beach | 7.00% |
Palm Coast | 7.00% |
Largo | 7.00% |
Data Retrieved From: https://pointmatch.floridarevenue.com
Using our Florida Sales Tax Calculator is simple and straightforward. Follow these steps to calculate your sales tax accurately:
Select Your County or City:
Enter the Amount:
Click the “Calculate” Button:
Understanding the sales tax rates in Florida is crucial for both residents and businesses. Sales tax rates in Florida vary depending on the county or city, with each locality adding its own local sales tax rate to the state’s base rate of 6.00%. This variation ensures that local governments have the revenue needed to provide essential services.
The state of Florida imposes a base sales tax rate of 6.00% on most goods and services. In addition to this base rate, each county or city can impose a local sales tax, known as the discretionary sales surtax. The combined rate, which includes both the state and local portions, can range from 6.00% to 7.50%, depending on the specific locality.
The discretionary sales surtax is used to fund local initiatives, such as infrastructure projects, education, and public safety services. It is important for consumers to be aware of these rates to accurately calculate the total sales tax on their purchases.
County | Sales Tax Rate |
---|---|
ALACHUA | 7.50% |
BAKER | 7.00% |
BAY | 7.00% |
BRADFORD | 7.00% |
BREVARD | 7.00% |
BROWARD | 7.00% |
CALHOUN | 7.50% |
CHARLOTTE | 7.00% |
CITRUS | 6.00% |
CLAY | 7.50% |
COLLIER | 6.00% |
COLUMBIA | 7.50% |
DESOTO | 7.50% |
DIXIE | 7.00% |
DUVAL | 7.50% |
ESCAMBIA | 7.50% |
FLAGLER | 7.00% |
FRANKLIN | 7.50% |
GADSDEN | 7.50% |
GILCHRIST | 7.00% |
GLADES | 7.00% |
GULF | 7.00% |
HAMILTON | 7.00% |
HARDEE | 7.00% |
HENDRY | 7.50% |
HERNANDO | 6.50% |
HIGHLANDS | 7.50% |
HILLSBOROUGH | 7.50% |
HOLMES | 7.50% |
INDIAN RIVER | 7.00% |
JACKSON | 7.50% |
JEFFERSON | 7.00% |
LAFAYETTE | 7.00% |
LAKE | 7.00% |
LEE | 6.50% |
LEON | 7.50% |
LEVY | 7.00% |
LIBERTY | 7.50% |
MADISON | 7.50% |
MANATEE | 7.00% |
MARION | 7.00% |
MARTIN | 6.50% |
MIAMI-DADE | 7.00% |
MONROE | 7.50% |
NASSAU | 7.00% |
OKALOOSA | 7.00% |
OKEECHOBEE | 7.00% |
ORANGE | 6.50% |
OSCEOLA | 7.50% |
PALM BEACH | 7.00% |
PASCO | 7.00% |
PINELLAS | 7.00% |
POLK | 7.00% |
PUTNAM | 7.00% |
SANTA ROSA | 7.00% |
SARASOTA | 7.00% |
SEMINOLE | 7.00% |
ST JOHNS | 6.50% |
ST LUCIE | 7.00% |
SUMTER | 7.00% |
SUWANNEE | 7.00% |
TAYLOR | 7.00% |
UNION | 7.00% |
VOLUSIA | 6.50% |
WAKULLA | 7.50% |
WALTON | 7.00% |
WASHINGTON | 7.50% |
Data Retrieved From: https://pointmatch.floridarevenue.com
County | Living and Sleeping Accommodations Tax Rate |
---|---|
Alachua | 12.5% |
Bradford | 11.0% |
Baker | 10.0% |
Bay | 12.0% |
Brevard | 12.0% |
Broward | 13.0% |
Calhoun | 7.5% |
Charlotte | 12.0% |
Citrus | 11.0% |
Clay | 12.5% |
Collier | 11.0% |
Columbia | 12.5% |
Miami-Dade | 13.0% (11.0% Surfside and Bal Harbour, 14.0% Miami Beach) |
De Soto | 10.5% |
Dixie | 10.0% |
Duval | 13.5% |
Escambia | 12.5% |
Flagler | 12.0% |
Franklin | 10.5% |
Gadsden | 9.5% |
Gilchrist | 10.0% |
Glades | 9.0% |
Gulf | 12.0% |
Hamilton | 10.0% |
Hardee | 9.0% |
Hendry | 10.5% |
Hernando | 11.5% |
Highlands | 12.5% |
Hillsborough | 13.5% |
Holmes | 10.5% |
Indian River | 11.0% |
Jackson | 12.5% |
Jefferson | 10.0% |
Lafayette | 7.0% |
Lake | 11.0% |
Lee | 11.5% |
Leon | 12.5% |
Levy | 11.0% |
Liberty | 7.5% |
Madison | 12.5% |
Manatee | 12.0% |
Marion | 11.0% |
Martin | 11.5% |
Monroe | 12.5% |
Nassau | 12.0% |
Okaloosa | 13.0% (12.0% Expansion District) |
Okeechobee | 10.0% |
Orange | 12.5% |
Osceola | 13.5% |
Palm Beach | 13.0% |
Pasco | 12.0% |
Pinellas | 13.0% |
Polk | 12.0% |
Putnam | 11.0% |
St. Johns | 11.5% |
St. Lucie | 12.0% |
Santa Rosa | 12.0% |
Sarasota | 13.0% |
Seminole | 12.0% |
Sumter | 7.0% |
Suwannee | 10.0% |
Taylor | 12.0% |
Union | 7.0% |
Volusia | 12.5% |
Wakulla | 11.5% |
Walton | 12.0% |
Washington | 10.5% |
Data Retrieved From: https://floridarevenue.com
Sales tax in Florida is a significant source of revenue for both the state and local governments, funding a variety of public services and infrastructure projects. To fully understand how sales tax works in Florida, it’s important to know how it’s calculated, the differences between state and local taxes, and its impact on businesses and consumers.
The calculation of sales tax in Florida involves two main components: the state sales tax and the local discretionary sales surtax.
State Sales Tax:
Local Discretionary Sales Surtax:
Example Calculation: If you purchase an item priced at $1,000 in a county with a local surtax rate of 1.0%, the sales tax would be calculated as follows:
State Sales Tax:
Local Sales Tax (Discretionary Sales Surtax):
Combined Sales Tax Rate:
Impact on Consumers:
Impact on Businesses:
Understanding recent updates and changes to sales tax laws is crucial for staying compliant and making informed financial decisions. For 2024, there have been several important changes to Florida’s sales tax laws that impact both businesses and consumers.
Adjustment in Local Discretionary Sales Surtax Rates:
Expansion of Taxable Goods and Services:
Sales Tax Holiday Adjustments:
Streamlining Sales Tax Compliance:
Impact on Businesses:
Increased Compliance Requirements:
Administrative Burden:
Pricing Strategy Adjustments:
Impact on Consumers:
Cost of Goods and Services:
Sales Tax Holidays:
Understanding Florida’s sales tax can be complex, and there are often many questions from both consumers and businesses. Here are some frequently asked questions and detailed answers to help clarify the most common concerns.
A: The state sales tax rate in Florida is 6.00%. This base rate applies to most retail sales, leases, and rentals of tangible personal property, as well as certain services.
A: Each county in Florida can impose a local discretionary sales surtax in addition to the state sales tax. To find your county’s sales tax rate, you can refer to the Florida Department of Revenue’s website or use our Florida Sales Tax Calculator which includes a comprehensive list of counties and their respective rates for 2024.
A: Yes, certain items and services are exempt from Florida sales tax. Common exemptions include most groceries, prescription medications, and medical devices. Additionally, some sales tax holidays provide temporary exemptions on specific items such as school supplies and hurricane preparedness items.
A: Sales tax rates can change annually, typically at the beginning of the calendar year. Local discretionary surtax rates are set by county governments and can vary based on local budgetary needs. It is important to stay updated with any changes to ensure compliance.
A: In Florida, sales tax applies to most tangible personal property, including electronics, clothing, furniture, and vehicles. Some services, such as repair and maintenance services, are also taxable. Digital goods and online services may also be subject to sales tax under recent regulations.
A: Businesses are responsible for collecting sales tax at the point of sale and remitting it to the Florida Department of Revenue. This process involves:
A: Sales tax holidays are designated periods during which specific items are exempt from sales tax. Florida offers several sales tax holidays each year, including back-to-school, disaster preparedness, and energy-efficient appliance holidays. During these periods, eligible items can be purchased without paying sales tax, providing significant savings for consumers.
A: To ensure compliance with Florida sales tax laws, businesses should:
A: If you believe you have overpaid sales tax, you can file a claim for a refund with the Florida Department of Revenue. You will need to provide documentation supporting your claim, such as sales receipts and proof of payment. The Department of Revenue will review your claim and issue a refund if it is approved.
A: For more information about Florida sales tax, you can visit the Florida Department of Revenue’s website or contact their customer service department. Additionally, consulting with a tax professional or accountant can provide personalized guidance and ensure you remain compliant with all tax laws and regulations.
County | Rate | Tax History |
---|---|---|
Alachua | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% June 1, 1987 - January 31, 1993 3% February 1, 1993 - April 30, 2010 5% May 1, 2010 Local Administration of Tourist Development Tax - Began July 1, 2001 Local Government Infrastructure Surtax: 1% January 1, 2002 - December 31, 2002 0.5% January 1, 2009 - December 31, 2010 0.5% January 1, 2017 - December 31, 2022 1.0% January 1, 2023 - December 31, 2032 Indigent Care Surtax: 0.25% January 1, 2005 - December 31, 2011 School Capital Outlay Surtax: 0.5% January 1, 2019 - December 31, 2030 |
Bradford | 11.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 1990 - February 28, 2007 4% March 1, 2007 Small County Surtax: 1% March 1, 1993 - Expires Upon Repeal |
Baker | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% May 1, 2000 - December 31, 2011 3% January 1, 2012 Local Administration of Tourist Development Tax - Began May 1, 2000 Small County Surtax: 1% January 1, 1994 - Expires Upon Repeal |
Bay | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% March 1, 1986 - January 31, 1997 3% February 1, 1997 - February 28, 2009 4% March 1, 2009 - March 31, 2009 5% April 1, 2009 Local Administration of Tourist Development Tax - Began January 1, 1994 Local Government Infrastructure Surtax: 0.5% June 1, 1988 - December 31, 1993 1% January 1, 1994 - December 31, 1994 0.5% January 1, 1995 - May 31, 2003 0.5% January 1, 2017 - December 31, 2026 School Capital Outlay Surtax: 0.5% May 1, 1998 - April 30, 2008 0.5% January 1, 2011 - December 31, 2020 Expiration date extended to December 31, 2030 |
Brevard | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1986 - November 30, 1989 3% December 1, 1989 - February 28, 1994 4% March 1, 1994 - June 30, 2005 5% July 1, 2005 Local Administration of Tourist Development Tax - Began October 1, 1992 Local Government Infrastructure Surtax: 0.5% January 1, 2017 - December 31, 2026 School Capital Outlay Surtax: 0.5% January 1, 2015 - December 31, 2020 Expiration date extended to December 31, 2026 |
Broward | 13.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1980 - July 1, 1987 3% August 1, 1987 - June 30, 1996 5% July 1, 1996 - December 31, 2017 6% January 1, 2018 Local Administration of Tourist Development Tax - Began March 1, 1994 Charter County and Regional Transportation System Surtax: 1% January 1, 2019 - December 31, 2048 |
Calhoun | 7.5% All Taxable Transactions |
Small County Surtax: 1% January 1, 1993 - December 31, 2000 1% January 1, 2001 - December 31, 2008 1% January 1, 2009 - Expires Upon Repeal School Capital Outlay Surtax: 0.5% January 1, 2009 - December 31, 2018 Expiration date extended to December 31, 2028 |
Charlotte | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% April 1, 1984 - December 31, 1992 3% January 1, 1993 - September 30, 2005 4% October 1, 2005 - March 31, 2007 5% April 1, 2007 Local Administration of Tourist Development Tax - Began September 1, 1990 Local Government Infrastructure Surtax: 1% April 1, 1995 - March 31, 1999 Expiration date extensions to: December 31, 2002; December 31, 2008; December 31, 2014; December 31, 2020; and December 31, 2026. |
Citrus | 11.0% Living and Sleeping Accommodations 6.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1986 - September 30, 2002 3% October 1, 2002 - February 28, 2017 5% March 1, 2017 Local Administration of Tourist Development Tax - Began September 1, 1991 - Ended December 31, 2005 |
Clay | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1989 - May 31, 1999 3% June 1, 1999 - November 30, 2017 5% December 1, 2017 Local Administration of Tourist Development Tax - Began January 1, 1989 Local Government Infrastructure Surtax: 1% February 1, 1990 - January 31, 2005 Expiration date extended to December 31, 2019; and December 31, 2039 School Capital Outlay Surtax: 0.5% January 1, 2021 - December 31, 2050 |
Collier | 11.0% Living and Sleeping Accommodations 6.0% All Other Taxable Transactions |
Local Option Tourist Development: 3% November 1, 1990 - November 14, 1991 2% January 1, 1993 - December 31, 1995 3% January 1, 1996 - September 30, 2005 4% October 1, 2005 - August 31, 2017 5% September 1, 2017 Local Administration of Tourist Development Tax - Began January 1, 1993 Local Government Infrastructure Surtax: 1% January 1, 2019 - December 31, 2025 Effective December 31, 2023, the 1% infrastructure sales surtax is repealed. 0% January 1, 2024 |
Columbia | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1984 - April 30, 1991 3% May 1, 1991 - July 31, 1994 2% August 1, 1994 - March 31, 2010 3% April 1, 2010 - March 31, 2013 4% April 1, 2013 - September 30, 2015 5% October 1, 2015 School Capital Outlay Surtax: 0.5% January 1, 2023 - December 31, 2042 Small County Surtax: 1% August 1, 1994 - Expires Upon Repeal |
Miami-Dade | 13.0% Living and Sleeping Accommodations* 11.0% Surfside and Bal Harbour 14.0% Miami Beach 13.0% The rest of Dade County 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1978 - December 31, 1990* 3% January 1, 1991* Convention Development: 3% May 1, 1984* Local Administration of Tourist Development and Convention Development Taxes - Began April 1, 1988 * Surfside and Bal Harbour are charged a 4% Municipal Resort Tax but are exempt from the Tourist Development and Convention Development Taxes. Miami Beach is also charged a 4% Municipal Resort Tax and is exempt from the Tourist Development Tax; however, they are not exempt from the Convention Development Tax. Charter County and Regional Transportation System Surtax: 0.5% January 1, 2003 - Expires Upon Repeal Indigent Care Surtax - County Public Hospital: 0.5% January 1, 1992 - September 30, 1998 0.5% October 1, 1998 - Expires Upon Repeal |
De Soto | 10.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2011 - December 31, 2014 3% January 1, 2015 Local Government Infrastructure Surtax: 1% January 1, 1988 - December 31, 2002 Small County Surtax: 1% January 1, 2003 - Expires Upon Repeal Indigent Care Surtax: 0.5% January 1, 2015 - December 31, 2035 |
Dixie | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2011 - September 30, 2017 3% October 1, 2017 Local Government Infrastructure Surtax: 1% April 1, 1990 - March 31, 2005 Small County Surtax: 1% April 1, 2005 - December 31, 2029 |
Duval | 13.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1979 - January 31, 1994 3% February 1, 1994 - October 31, 1994 4% November 1, 1994 Convention Development: 2% November 1, 1984 Local Administration of Tourist Development and Convention Development Taxes - Began December 1, 1990 Charter County and Regional Transportation System Surtax: 0.5% January 1, 1989 - Expires Upon Repeal Infrastructure Surtax: 0.5% January 1, 2001 - December 31, 2030 School Capital Outlay Surtax: 0.5% January 1, 2021 - December 31, 2035 |
Escambia | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1980 - February 29, 1988 3% March 1, 1988 - April 30, 1996 4% May 1, 1996 - April 30, 1999 3% May 1, 1999 - July 31, 2000 4% August 1, 2000 - March 31, 2021 5% April 1, 2021 Local Administration of Tourist Development Tax - Began June 1, 1989 Local Government Infrastructure Surtax: 1% June 1, 1992 - May 31, 1999 Expiration date extensions to: May 31, 2007; December 31, 2017; and December 31, 2028 School Capital Outlay Surtax: 0.5% January 1, 1998 - December 31, 2002 Expiration date extensions to: December 31, 2017; and December 31, 2027 |
Flagler | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1986 - February 29, 2004 3% March 1, 2004 - November 30, 2010 4% December 1, 2010 - May 31, 2017 5% June 1, 2017 Local Administration of Tourist Development Tax - Began July 1, 2018 Local Government Infrastructure Surtax: 1% December 1, 1990 - December 31, 2002 0.5% January 1, 2003 - December 31, 2012 Small County Surtax: 0.5% January 1, 2013 - December 31, 2032 School Capital Outlay Surtax: 0.5% January 1, 2003 - December 31, 2012 Expiration date extensions to: December 31, 2022 and December 31, 2032 |
Franklin | 10.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions: Began January 1, 1996 - Expires Upon Repeal |
Local Option Tourist Development: 2% January 1, 2005 - June 30, 2021 3% July 1, 2021 School Capital Outlay Surtax: 0.5% January 1, 2023 - December 31, 2042 Small County Surtax: 1% January 1, 2008 - Expires Upon Repeal |
Gadsden | 9.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2003 Local Government Infrastructure Surtax: 1% January 1, 1988 - December 31, 1995 Small County Surtax: 1% January 1, 1996 - Expires Upon Repeal Indigent Care Surtax: 0.5% January 1, 2009 - December 31, 2038 |
Gilchrist | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2007 - January 31, 2020 3% February 1, 2020 Small County Surtax: 1% October 1, 1992 - Expires Upon Repeal |
Glades | 9.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2009 - Expires Upon Repeal Local Government Infrastructure Surtax: 1% February 1, 1992 - January 31, 2007 1% February 1, 2007 - December 31, 2021 Small County Surtax: 1% January 1, 2022 - December 31, 2031 |
Gulf | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1999 - January 31, 2002 3% February 1, 2002 - December 31, 2006 4% January 1, 2007 - December 31, 2014 5% January 1, 2015 Local Administration of Tourist Development Tax - Began June 1, 2001 School Capital Outlay Surtax: 0.5% July 1, 1997 - December 31, 2009 Small County Surtax: 0.5% January 1, 2006 - December 31, 2009 1% January 1, 2010 - Expires Upon Repeal |
Hamilton | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 1996 - December 31, 2001 3% January 1, 2002 Local Government Infrastructure Surtax: 1% July 1, 1990 - June 30, 2005 Small County Surtax: 1% July 1, 2005 - December 31, 2019 Expiration date extended to December 31, 2029 |
Hardee | 9.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2017 Local Government Infrastructure Surtax: 1% January 1, 1990 - December 31, 1997 Small County Surtax: 1% January 1, 1998 - December 31, 2004 1% January 1, 2005 - Expires Upon Repeal |
Hendry | 10.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% February 1, 2003 - April 31, 2007 3% May 1, 2007 Local Government Infrastructure Surtax: 1% January 1, 1988 - December 31, 2002 School Capital Outlay Surtax: 0.5% January 1, 2023 - December 31, 2042 Small County Surtax: 1% January 1, 2003 - Expires Upon Repeal |
Hernando | 11.5% Living and Sleeping Accommodations 6.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1993 - July 31, 1998 3% August 1, 1998 - September 30, 2014 5% October 1, 2014 Local Administration of Tourist Development Tax - Began January 1, 1993 School Capital Outlay Surtax: 0.5% January 1, 1999 - December 31, 2003 0.5% January 1, 2005 - December 31, 2014 0.5% January 1, 2016 - December 31, 2025 |
Highlands | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2003 - July 31, 2018 4% August 1, 2018 - July 31, 2023 5% August 1, 2023 Local Administration of Tourist Development Tax - Began January 1, 2014 - Ended March 31, 2018 Local Government Infrastructure Surtax: 1% November 1, 1989 - October 31, 2004 Expiration date extensions to: December 31, 2018; and December 31, 2033 School Capital Outlay Surtax: 0.5% January 1, 2017 - December 31, 2036 |
Hillsborough | 13.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% October 1, 1978 - September 30, 1986 3% October 1, 1986 - February 28, 1990 4% March 1, 1990 - November 30, 1994 5% December 1, 1994 - July 31, 2019 6% August 1, 2019 Local Administration of Tourist Development Tax - Began January 1, 1992 Local Government Infrastructure Surtax: 0.5% December 1, 1996 - November 30, 2026 Indigent Care Surtax: 0.5% December 1, 1991 - September 30, 1997 0.25% October 1, 1997 - February 28, 2001 Expiration date extended to September 30, 2001 0.5% October 1, 2001 - Expires Upon Repeal Charter County and Regional Transportation System Surtax: 1% January 1, 2019 - March 15, 2021 (Surtax ended because it was ruled to be unconstitutional) School Capital Outlay Surtax: 0.5% January 1, 2019 - December 31, 2028 |
Holmes | 10.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2005 - December 31, 2017 3% January 1, 2018 Small County Surtax: 1% October 1, 1995 - September 30, 1999 Expiration date extensions to: September 30, 2006; December 31, 2013; and December 31, 2028 Indigent Care Surtax: 0.5% January 1, 2021 - December 31, 2026 |
Indian River | 11.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% April 1, 1987 - August 31, 1993 3% September 30, 1993 - January 31, 2001 4% February 1, 2001 Local Administration of Tourist Development Tax - Began October 1, 2000 Local Government Infrastructure Surtax: 1% June 1, 1989 - May 31, 2004 Expiration date extended to: December 31, 2019 and December 31, 2034 |
Jackson | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1999 - July 31, 2004 4% August 1, 2004 - July 31, 2023 5% August 1, 2023 Local Government Infrastructure Surtax: 1% June 1, 1988 - July 1, 1992 Small County Surtax: 1% June 1, 1995 - May 31, 2010 Expiration date extended to December 31, 2025 School Capital Outlay Surtax: 0.5% July 1, 1996 - December 31, 2015 0.5% July 1, 2016 - December 31, 2025 |
Jefferson | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% February 1, 2007 - October 31, 2017 3% November 1, 2017 Local Government Infrastructure Surtax: 1% June 1, 1988 - May 31, 2003 Small County Surtax: 1% June 1, 2003 - Expires Upon Repeal |
Lafayette | 7.0% All Taxable Transactions |
Local Option Tourist Development: 1% September 1, 1991 - August 31, 2006 Small County Surtax: 1% September 1, 2006 - Expires Upon Repeal |
Lake | 11.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1984 - March 31, 2003 4% April 1, 2003 Local Administration of Tourist Development Tax - Began November 1, 1998 Local Government Infrastructure Surtax: 1% January 1, 1988 - December 31, 2002 Expiration date extensions to: December 31, 2017 and December 31, 2032 |
Lee | 11.5% Living and Sleeping Accommodations 6.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 1982 - February 29, 1988 3% March 1, 1988 - December 31, 2005 5% January 1, 2006 Local Administration of Tourist Development Tax - Began May 1, 1988 School Capital Outlay Surtax: 0.5% January 1, 2019 - December 31, 2028 |
Leon | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% May 1, 1988 - December 31, 1993 3% January 1, 1994 - October 31, 2004 4% November 1, 2004 - April 30, 2009 5% May 1, 2009 - Expires Upon Repeal Local Administration of Tourist Development Tax - Began October 1, 1994 Local Government Infrastructure Surtax: 1% December 1, 1989 - November 30, 2004 Expiration date extensions to: December 31, 2019; and December 31, 2039 School Capital Outlay Surtax: 0.5% January 1, 2003 - December 31, 2012 Expiration date extended to December 31, 2027 |
Levy | 11.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2003 - December 31, 2019 4% January 1, 2020 Small County Surtax: 1% October 1, 1992 - Expires Upon Repeal |
Liberty | 7.5% All Taxable Transactions |
Small County Surtax: 1% November 1, 1992 - Expires Upon Repeal School Capital Outlay Surtax: 0.5% January 1, 2012 - December 31, 2020 Emergency Fire Rescue Services Surtax: 0.5% January 1, 2017 - December 31, 2021 Expiration date extended to December 31, 2026 |
Madison | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1999 - November 30, 2002 3% December 1, 2002 - January 31, 2021 5% February 1, 2022 Local Government Infrastructure Surtax: 1% August 1, 1989 - July 31, 2004 Small County Surtax: 1% August 1, 2004 - Expires Upon Repeal Indigent Care Surtax: 0.5% January 1, 2007 - Expires Upon Repeal |
Manatee | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1981 - September 30, 1986 3% October 1, 1986 - November 30, 2003 4% December 1, 2003 - May 30, 2009 5% June 1, 2009 - Expires Upon Repeal Local Administration of Tourist Development Tax - Began October 1, 1989 Local Government Infrastructure Surtax: 1% January 1, 1990 - January 1, 1993 1% July 1, 1994 - June 30, 1999 0.5% January 1, 2017 - December 31, 2031 School Capital Outlay Surtax: 0.5% January 1, 2003 - December 31, 2017 Expiration date extended to December 31, 2032 |
Marion | 11.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2005 - October 31, 2015 4% November 1, 2015 Local Administration of Tourist Development Tax - Began April 1, 2008 Local Government Infrastructure Surtax: 1% January 1, 2003 - December 31, 2004 1% January 1, 2017 - December 31, 2020 Expiration date extended to December 31, 2024 School Capital Outlay Surtax: 0.5% January 1, 2005 - December 31, 2009 |
Martin | 11.5% Living and Sleeping Accommodations 6.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 2002 - April 30, 2008 4% May 1, 2008 - June 30, 2015 5% July 1, 2015 Local Administration of Tourist Development Tax - Began November 1, 2002 Local Government Infrastructure Surtax: 1% June 1, 1996 - May 31, 1997 1% January 1, 1999 - December 31, 2001 0.5% January 1, 2007 - December 31, 2011 School Capital Outlay Surtax: 0.5% January 1, 2019 - December 31, 2025 |
Monroe | 12.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1981 - October 31, 1986 (12/81 Key West Only; 4/84 went County wide) 3% November 1, 1986 - May 31, 2009 (11/86 Key West Only; 7/87 went County wide) 4% June 1, 2009 - Expires Upon Repeal Local Administration of Tourist Development Tax - Began January 1, 1991 Tourist Impact: 1% May 1, 1988 Local Administration of Tourist Development Tax - Began January 1, 1996 Local Government Infrastructure Surtax: 1% November 1, 1989 - October 31, 2004 Expiration date extensions to: December 31, 2018; December 31, 2033; and December 31, 2048 School Capital Outlay Surtax: 0.5% January 1, 1996 - December 31, 2005 Expiration date extensions to: December 31, 2015; and December 31, 2025 |
Nassau | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development*: 2% January 1, 1989 - November 30, 2008 3% December 1, 2008 - March 31, 2010 4% April 1, 2010 - June 30, 2018 5% July 1, 2018 Local Administration of Tourist Development Tax - Began May 1, 1989 *Amelia Island Only Small County Surtax: 0.5% December 1, 1993 - November 30, 1994 1% March 1, 1996 - Expires Upon Repeal |
Okaloosa | 13.0% Living and Sleeping Accommodations - Okaloosa County Tourist Development Tax District 12.0% Living and Sleeping Accommodations - Expansion District 7.0% All Other Taxable Transactions |
Local Option Tourist Development*: 2% November 1, 1989 - June 30, 1999 4% July 1, 1999 - December 31, 2007 5% January 1, 2008 - December 31, 2022 Okaloosa County Tourist Development Tax District 4% March 1, 2022 - December 31, 2022 Expansion District 6% January 1, 2023 Okaloosa County Tourist Development Tax District 5% January 1, 2023 Expansion District Local Administration of Tourist Development Tax (TDT) - Began July 1, 1992 - Ended February 28, 2017 Local Administration of TDT for Okaloosa County Tourist Development Tax District - Began January 1, 2022 Local Administration of TDT for the Expansion District - Began March 1, 2022 Local Government Infrastructure Surtax: 0.5% October 1, 1989 - September 30, 1991 1% August 1, 1995 - July 31, 1999 0.5% January 1, 2019 - December 31, 2028 School Capital Outlay Surtax: 0.5% January 1, 2021 - December 31, 2030 |
Okeechobee | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1993 - November 30, 1996 3% December 1, 1996 Small County Surtax: 1% October 1, 1995 - September 30, 1999 Expiration date extended until repealed |
Orange | 12.5% Living and Sleeping Accommodations 6.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% May 1, 1978 - May 31, 1986 3% June 1, 1986 - September 30, 1989 4% October 1, 1989 - January 31, 1995 5% February 1, 1995 - August 31, 2006 6% September 1, 2006 Local Administration of Tourist Development Tax - Began January 1, 1992 Small County Surtax: 0.5% January 1, 2003 - December 31, 2015 Expiration date extended to December 31, 2025 |
Osceola | 13.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1977 - June 30, 1986 3% July 1, 1986 - September 30, 1990 4% October 1, 1990 - August 31, 1997 5% September 1, 1997 - June 30, 2004 6% July 1, 2004 Local Administration of Tourist Development Tax - Began May 1, 1992 Local Government Infrastructure Surtax: 1% September 1, 1990 - August 31, 2005 Expiration date extensions to: August 31, 2025 and December 31, 2045 School Capital Outlay Surtax: 0.5% January 1, 2017 - December 31, 2036 |
Palm Beach | 13.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 1% October 1, 1982 - December 31, 1983 2% January 1, 1984 - January 31, 1989 3% February 1, 1989 - December 31, 1993 4% January 1, 1994 - November 30, 2006 5% December 1, 2006 - January 31, 2015 6% February 1, 2015 Local Administration of Tourist Development Tax - Began January 1, 1993 Local Government Infrastructure Surtax: 1% January 1, 2017 - December 31, 2026 Small County Surtax: 0.5% January 1, 2005 - December 31, 2010 |
Pasco | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1991 - September 30, 2017 4% October 1, 2017 - May 31, 2022 5% June 1, 2022 Local Administration of Tourist Development Tax - Began October 1, 2019 Discretionary Infrastructure Sales Surtax: 1% January 1, 2005 - December 31, 2014 Expiration date extensions to: December 31, 2024 and December 31, 2039 |
Pinellas | 13.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 1978 - June 30, 1988 3% July 1, 1988 - December 31, 1995 4% January 1, 1996 - November 30, 2005 5% December 1, 2005 - December 31, 2015 6% January 1, 2016 Local Administration of Tourist Development Tax - Began October 1, 1990 Local Government Infrastructure Surtax: 1% February 1, 1990 - December 31, 2019 Expiration date extended to December 31, 2029 |
Polk | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1986 - September 30, 1990 3% October 1, 1990 - April 30, 1994 4% May 1, 1994 - February 29, 2004 5% March 1, 2004 - September 30, 2007 Expiration Extended Until Repealed Local Administration of Tourist Development Tax - Began January 1, 1994 School Capital Outlay Surtax: 0.5% January 1, 2004 - December 31, 2018 Expiration date extended to December 31, 2033 Indigent Health Care Sales Surtax: 0.5% January 1, 2005 - December 31, 2019 Expiration date extended to December 31, 2044 |
Putnam | 11.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1993 - January 31, 2008 4% February 1, 2008 Local Administration of Tourist Development Tax - Began April 1, 1999 Local Government Infrastructure Surtax: 1% January 1, 2003 - December 31, 2017 Expiration date extended to December 31, 2032 |
St. Johns | 11.5% Living and Sleeping Accommodations 6.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1986 - December 31, 1991 3% January 1, 1992 - March 31, 2010 4% April 1, 2010 - September 30, 2021 5% October 1, 2021 Local Administration of Tourist Development Tax - Began August 1, 1988 School Capital Outlay Surtax: 0.5% January 1, 2016 - December 31, 2025 |
St. Lucie | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 1984 - January 31, 1988 3% February 1, 1988 - July 31, 1997 4% August 1, 1997 - December 31, 2002 3% January 1, 2003 - January 31, 2003 4% February 1, 2003 - February 28, 2003 5% March 1, 2003 Local Administration of Tourist Development Tax - Began May 1, 1991 Local Government Infrastructure Surtax: 0.5% January 1, 2019 - December 31, 2028 School Capital Outlay Surtax: 0.5% July 1, 1996 - June 30, 2006 Expiration date extended to December 31, 2026 |
Santa Rosa | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1992 - September 30, 1996 3% October 1, 1996 - May 31, 2006 4% June 1, 2006 - May 31, 2014 5% June 1, 2014 Local Administration of Tourist Development Tax - Began May 1, 1994 Local Government Infrastructure Surtax: 1% September 1, 1993 - September 1, 1998 0.5% January 1, 2017 - December 31, 2021 Expiration date extended to: December 31, 2026 School Capital Outlay Surtax: 0.5% October 1, 1998 - September 30, 2008 Expiration date extensions to: December 31, 2018; and December 31, 2028 |
Sarasota | 13.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% November 1, 1988 - March 31, 1997 3% April 1, 1997 - April 30, 2007 4% May 1, 2007 - April 30, 2010 4.5% May 1, 2010 - April 30, 2011 5% May 1, 2011 - September 30, 2022 6% October 1, 2022 Local Administration of Tourist Development Tax - Began June 1, 1992 Local Government Infrastructure Surtax: 1% September 1, 1989 - August 31, 2004 Expiration date extensions to: August 30, 2009; December 31, 2024; and December 31, 2039 |
Seminole | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1989 - December 31, 1992 3% January 1, 1993 - December 31, 2008 4% January 1, 2009 - January 31, 2009 5% February 1, 2009 - Expires Upon Repeal Local Administration of Tourist Development Tax - Began September 1, 1993 Small County Surtax: 1% October 1, 1991 - September 30, 2001 1% January 1, 2002 - December 31, 2011 1% January 1, 2015 - December 31, 2024 |
Sumter | 7.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2005 - September 30, 2020 Small County Surtax: 1% January 1, 1993 - Expires Upon Repeal |
Suwannee | 10.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 1991 - June 30, 2011 3% July 1, 2011 Local Administration of Tourist Development Tax - Began November 1, 2001 Local Government Infrastructure Surtax: 1% January 1, 1988 - December 31, 2002 Small County Surtax: 1% January 1, 2003 - Expires Upon Repeal |
Taylor | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% December 1, 1998 - December 31, 2005 3% January 1, 2006 - August 31, 2016 4% September 1, 2016 - October 31, 2016 5% November 1, 2016 Local Administration of Tourist Development Tax - Began July 1, 2006 Local Government Infrastructure Surtax: 1% August 1, 1989 - Expired Upon Repeal Repealed December 31, 1999 Ordinance 99-10 Small County Surtax: 1% January 1, 2000 - December 31, 2037 |
Union | 7.0% All Taxable Transactions |
Small County Surtax: 1% February 1, 1993 - January 31, 1996 Expiration date extensions to: January 31, 2001; December 31, 2005; and Expires Upon Repeal |
Volusia | 12.5% Living and Sleeping Accommodations 6.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% May 1, 1978 - June 30, 2003 3% July 1, 2003 Local Administration of Tourist Development Tax - Began April 1, 1990 Convention Development Applies to the Halifax and West Volusia Advertising Districts. 1% October 1, 1984 - August 31, 1991 2% September 1, 1991 - September 30, 1995 3% October 1, 1995 Applies to the Southeast Volusia Advertising Tax District. 1% October 1, 1987 - March 31, 1992 2% April 1, 1992 - September 30, 2000 3% October 1, 2000 Local Administration of Convention Development Tax - Began April 1, 1990 School Capital Outlay Surtax: 0.5% January 1, 2002 - December 31, 2016 Expiration date extended to December 31, 2031 |
Wakulla | 11.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% April 1, 1995 - October 31, 2011 3% November 1, 2011 - February 29, 2012 4% March 1, 2012 Local Administration of Tourist Development Tax - Began December 1, 1996 - Ended September 30, 2009 Local Government Infrastructure Surtax: 1% January 1, 1988 - December 31, 2002 Expiration date extensions to: December 31, 2017; and December 31, 2037 School Capital Outlay Surtax: 0.5% January 1, 2023 - December 31, 2032 |
Walton | 12.0% Living and Sleeping Accommodations 7.0% All Other Taxable Transactions |
Local Option Tourist Development: 2% October 1, 1986* - January 31, 1999 3% February 1, 1999* - April 30, 2004 4% May 1, 2004* - September 30, 2009 4.5% October 1, 2009* - September 30, 2014 4% October 1, 2014* - December 31, 2019 5% January 1, 2020* 2% March 1, 2021* Local Administration of Tourist Development Tax - Began October 1, 1991 * 5% for Zip Codes 32459, 32550, 32454, 32461 and Walton's part of 32413, and 2% for the rest of the county. Note that these zip codes have changed over time. Charter County and Regional Transportation System Surtax: 0.5% January 1, 2013 - December 31, 2015 Small County Surtax: 1% February 1, 1995 - Expires Upon Repeal |
Washington | 10.5% Living and Sleeping Accommodations 7.5% All Other Taxable Transactions |
Local Option Tourist Development: 2% January 1, 2001 - June 30, 2006 3% July 1, 2006 Small County Surtax: 1% November 1, 1993 - Expires Upon Repeal School Capital Outlay Surtax: 0.5% January 1, 2019 - December 31, 2028 |
Data Retrieved From: https://floridarevenue.com
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