2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 202 - Communications Services Tax Simplification Law › 202.20 - Local Communications Services Tax Conversion Rates.

202.20 Local communications services tax conversion rates.—
(1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.
Jurisdiction
County
Conversion rates for local governments that have NOT chosen to levy permit fees
Conversion rates for local governments that have chosen to levy permit fees
ALACHUA
Alachua
5.00%
4.88%
Alachua
Alachua
4.10%
3.98%
Archer
Alachua
3.30%
3.18%
Gainesville
Alachua
5.30%
5.18%
Hawthorne
Alachua
2.00%
1.88%
High Springs
Alachua
2.80%
2.68%
LaCrosse
Alachua
3.60%
3.48%
Micanopy
Alachua
2.70%
2.58%
Newberry
Alachua
4.60%
4.48%
Waldo
Alachua
1.40%
1.28%
BAKER
Baker
0.50%
0.50%
Glen Saint Mary
Baker
5.70%
5.58%
Macclenny
Baker
6.40%
6.28%
BAY
Bay
0.00%
0.00%
Callaway
Bay
5.50%
5.38%
Cedar Grove
Bay
5.20%
5.08%
Lynn Haven
Bay
5.30%
5.18%
Mexico Beach
Bay
3.20%
3.08%
Panama City
Bay
5.30%
5.18%
Panama City Beach
Bay
3.80%
3.68%
Parker
Bay
5.10%
4.98%
Springfield
Bay
4.40%
4.28%
BRADFORD
Bradford
0.50%
0.50%
Brooker
Bradford
3.20%
3.08%
Hampton
Bradford
2.40%
2.28%
Lawtey
Bradford
1.20%
1.08%
Starke
Bradford
3.80%
3.08%
BREVARD
Brevard
1.40%
1.18%
Cape
Canaveral
Brevard
4.90%
4.78%
Cocoa
Brevard
4.30%
4.18%
Cocoa Beach
Brevard
5.50%
5.38%
Indialantic
Brevard
6.70%
6.58%
Indian Harbour Beach
Brevard
4.30%
4.18%
Malabar
Brevard
5.30%
5.18%
Melbourne
Brevard
5.40%
5.28%
Melbourne Beach
Brevard
5.20%
5.08%
Melbourne Village
Brevard
4.50%
4.38%
Palm Bay
Brevard
5.40%
5.28%
Palm Shores
Brevard
5.20%
5.08%
Rockledge
Brevard
4.40%
4.28%
Satellite Beach
Brevard
1.80%
1.68%
Titusville
Brevard
5.70%
5.58%
West
Melbourne
Brevard
5.80%
5.68%
BROWARD
Broward
5.20%
5.08%
Coconut Creek
Broward
5.10%
4.98%
Cooper City
Broward
5.20%
5.08%
Coral Springs
Broward
5.40%
5.28%
Dania
Broward
5.60%
5.48%
Davie
Broward
5.60%
5.48%
Deerfield Beach
Broward
1.50%
1.38%
Ft. Lauderdale
Broward
5.50%
5.38%
Hallandale
Broward
5.20%
5.08%
Hillsboro Beach
Broward
1.30%
1.18%
Hollywood
Broward
5.20%
5.08%
Lauderdale-by-the-Sea
Broward
5.30%
5.18%
Lauderdale Lakes
Broward
5.60%
5.48%
Lauderhill
Broward
5.50%
5.38%
Lazy Lake Village
Broward
0.60%
0.48%
Lighthouse Point
Broward
6.60%
6.48%
Margate
Broward
5.60%
5.48%
Miramar
Broward
5.40%
5.28%
North
Lauderdale
Broward
4.10%
3.98%
Oakland Park
Broward
5.70%
5.58%
Parkland
Broward
1.40%
1.28%
Pembroke Park
Broward
5.00%
4.88%
Pembroke Pines
Broward
5.70%
5.58%
Plantation
Broward
5.00%
4.88%
Pompano Beach
Broward
4.90%
4.78%
Sea Ranch Lakes
Broward
1.60%
1.48%
Southwest Ranches
Broward
4.90%
4.78%
Sunrise
Broward
5.00%
4.88%
Tamarac
Broward
2.50%
1.78%
Weston
Broward
5.50%
5.38%
Wilton Manors
Broward
5.90%
5.78%
CALHOUN
Calhoun
0.00%
0.00%
Altha
Calhoun
4.30%
4.18%
Blountstown
Calhoun
1.40%
1.28%
CHARLOTTE
Charlotte
2.00%
1.88%
Punta Gorda
Charlotte
5.40%
5.28%
CITRUS
Citrus
2.10%
2.10%
Crystal River
Citrus
5.60%
5.48%
Inverness
Citrus
5.60%
5.48%
CLAY
Clay
6.30%
6.18%
Green Cove Springs
Clay
4.00%
3.88%
Keystone Heights
Clay
2.30%
2.18%
Orange Park
Clay
0.80%
0.68%
Penney Farms
Clay
2.00%
1.88%
COLLIER
Collier
2.30%
2.30%
Everglades
Collier
4.20%
3.88%
Marco
Island
Collier
2.50%
1.98%
Naples
Collier
3.60%
3.48%
COLUMBIA
Columbia
1.40%
1.40%
Ft. White
Columbia
0.70%
0.58%
Lake City
Columbia
4.70%
4.58%
DESOTO
DeSoto
2.20%
2.20%
Arcadia
DeSoto
4.00%
3.88%
DIXIE
Dixie
0.10%
0.10%
Cross City
Dixie
2.70%
2.58%
Horseshoe Beach
Dixie
6.70%
6.58%
DUVAL/Jax
Duval
4.80%
4.68%
Atlantic Beach
Duval
6.40%
6.28%
Baldwin
Duval
6.60%
6.48%
Jacksonville Beach
Duval
5.00%
4.78%
Neptune Beach
Duval
4.30%
4.18%
ESCAMBIA
Escambia
1.70%
1.70%
Century
Escambia
2.30%
2.18%
Pensacola
Escambia
5.50%
5.38%
FLAGLER
Flagler
0.70%
0.70%
Beverly Beach
Flagler
2.00%
1.88%
Bunnell
Flagler
2.70%
2.58%
Flagler Beach
Flagler &
Volusia
5.40%
5.28%
Marineland
Flagler &
St. Johns
0.40%
0.28%
Palm Coast
Flagler
1.40%
1.28%
FRANKLIN
Franklin
0.90%
0.90%
Apalachicola
Franklin
3.90%
3.78%
Carrabelle
Franklin
6.20%
6.08%
GADSDEN
Gadsden
0.30%
0.30%
Chattahoochee
Gadsden
1.10%
0.98%
Greensboro
Gadsden
0.00%
0.00%
Gretna
Gadsden
4.20%
4.08%
Havana
Gadsden
0.80%
0.68%
Midway
Gadsden
4.00%
3.88%
Quincy
Gadsden
1.20%
1.08%
GILCHRIST
Gilchrist
0.00%
0.00%
Bell
Gilchrist
4.80%
4.68%
Fanning Springs
Gilchrist & Levy
6.00%
5.88%
Trenton
Gilchrist
4.20%
4.08%
GLADES
Glades
0.50%
0.50%
Moore Haven
Glades
1.30%
1.18%
GULF
Gulf
0.40%
0.40%
Port St. Joe
Gulf
3.90%
3.78%
Wewahitchka
Gulf
3.90%
3.78%
HAMILTON
Hamilton
0.30%
0.30%
Jasper
Hamilton
5.20%
4.98%
Jennings
Hamilton
1.60%
1.48%
White Springs
Hamilton
5.40%
5.28%
HARDEE
Hardee
1.20%
1.20%
Bowling Green
Hardee
3.40%
3.28%
Wauchula
Hardee
5.40%
5.28%
Zolfo Springs
Hardee
2.40%
2.28%
HENDRY
Hendry
0.70%
0.70%
Clewiston
Hendry
3.50%
3.38%
La Belle
Hendry
4.40%
4.28%
HERNANDO
Hernando
1.50%
1.50%
Brooksville
Hernando
1.00%
0.88%
Weeki
Wachee
Hernando
0.10%
0.00%
HIGHLANDS
Highlands
1.20%
1.20%
Avon Park
Highlands
4.70%
4.58%
Lake Placid
Highlands
1.00%
0.88%
Sebring
Highlands
1.20%
0.88%
HILLSBOROUGH
Hillsborough
2.20%
2.08%
Plant City
Hillsborough
6.10%
5.98%
Tampa
Hillsborough
5.50%
5.28%
Temple Terrace
Hillsborough
5.80%
5.68%
HOLMES
Holmes
0.20%
0.20%
Bonifay
Holmes
6.20%
6.08%
Esto
Holmes
0.90%
0.78%
Noma
Holmes
0.20%
0.08%
Ponce de Leon
Holmes
2.90%
2.78%
Westville
Holmes
1.00%
0.88%
INDIAN RIVER
Indian River
1.50%
1.50%
Fellsmere
Indian River
4.40%
4.28%
Indian River Shores
Indian River
3.00%
2.88%
Orchid
Indian River
2.30%
2.18%
Sebastian
Indian River
3.50%
3.38%
Vero Beach
Indian River
5.40%
5.28%
JACKSON
Jackson
0.20%
0.20%
Alford
Jackson
0.30%
0.18%
Bascom
Jackson
1.30%
1.18%
Campbellton
Jackson
0.30%
0.18%
Cottondale
Jackson
4.70%
4.58%
Graceville
Jackson
4.80%
4.68%
Grand Ridge
Jackson
0.80%
0.68%
Greenwood
Jackson
0.40%
0.28%
Jacob City
Jackson
0.00%
0.00%
Malone
Jackson
0.50%
0.38%
Marianna
Jackson
4.30%
4.18%
Sneads
Jackson
3.60%
3.48%
JEFFERSON
Jefferson
1.00%
1.00%
Monticello
Jefferson
4.90%
4.78%
LAFAYETTE
Lafayette
0.00%
0.00%
Mayo
Lafayette
2.10%
1.98%
LAKE
Lake
1.90%
1.90%
Astatula
Lake
4.80%
4.68%
Clermont
Lake
5.00%
4.88%
Eustis
Lake
5.50%
5.38%
Fruitland Park
Lake
5.10%
4.98%
Groveland
Lake
5.30%
5.18%
Howey-in-the-Hills
Lake
3.60%
3.48%
Lady Lake
Lake
1.50%
1.38%
Leesburg
Lake
1.40%
1.28%
Mascotte
Lake
4.20%
4.08%
Minneola
Lake
3.50%
3.38%
Montverde
Lake
1.90%
1.78%
Mount Dora
Lake
1.70%
1.28%
Tavares
Lake
5.60%
5.48%
Umatilla
Lake
3.40%
3.28%
LEE
Lee
2.20%
2.08%
Bonita Springs
Lee
1.90%
1.78%
Cape Coral
Lee
1.60%
1.48%
Ft. Myers
Lee
5.10%
4.98%
Ft. Myers Beach
Lee
2.30%
2.18%
Sanibel
Lee
2.50%
2.38%
LEON
Leon
1.10%
1.10%
Tallahassee
Leon
4.70%
4.58%
LEVY
Levy
0.00%
0.00%
Bronson
Levy
2.80%
2.68%
Cedar Key
Levy
2.30%
2.18%
Chiefland
Levy
2.90%
2.78%
Inglis
Levy
3.80%
3.68%
Otter Creek
Levy
0.70%
0.58%
Williston
Levy
1.80%
1.68%
Yankeetown
Levy
6.00%
5.88%
LIBERTY
Liberty
0.60%
0.60%
Bristol
Liberty
3.10%
2.98%
MADISON
Madison
0.40%
0.40%
Greenville
Madison
2.30%
2.18%
Lee
Madison
0.50%
0.38%
Madison
Madison
5.30%
4.88%
MANATEE
Manatee
0.80%
0.80%
Anna Maria
Manatee
1.50%
1.38%
Bradenton
Manatee
6.10%
5.98%
Bradenton Beach
Manatee
6.00%
5.88%
Holmes Beach
Manatee
3.80%
3.68%
Palmetto
Manatee
5.80%
5.68%
Longboat Key
Manatee & Sarasota
3.50%
3.38%
MARION
Marion
0.00%
0.00%
Belleview
Marion
1.00%
0.88%
Dunnellon
Marion
4.80%
4.68%
McIntosh
Marion
1.40%
1.28%
Ocala
Marion
5.20%
5.08%
Reddick
Marion
1.40%
1.28%
MARTIN
Martin
1.50%
1.50%
Jupiter
Island
Martin
0.70%
0.58%
Ocean Breeze Park
Martin
2.40%
2.28%
Sewalls Point
Martin
2.40%
2.28%
Stuart
Martin
5.20%
5.08%
MIAMI-DADE
Miami-Dade
5.00%
4.78%
Aventura
Miami-Dade
5.60%
5.48%
Bal Harbour
Miami-Dade
5.40%
5.28%
Bay Harbor Islands
Miami-Dade
5.20%
5.08%
Biscayne Park
Miami-Dade
4.70%
4.58%
Coral
Gables
Miami-Dade
4.40%
4.28%
El Portal
Miami-Dade
6.00%
5.88%
Florida City
Miami-Dade
5.80%
5.68%
Golden Beach
Miami-Dade
2.10%
1.98%
Hialeah
Miami-Dade
5.40%
5.28%
Hialeah Gardens
Miami-Dade
5.60%
5.48%
Homestead
Miami-Dade
5.70%
5.58%
Indian Creek
Village
Miami-Dade
0.80%
0.68%
Islandia
Miami-Dade
0.00%
0.00%
Key
Biscayne
Miami-Dade
5.00%
4.88%
Medley
Miami-Dade
6.70%
6.58%
Miami
Miami-Dade
5.10%
4.98%
Miami Beach
Miami-Dade
5.10%
4.98%
Miami Shores
Miami-Dade
6.10%
5.98%
Miami Springs
Miami-Dade
3.20%
3.08%
North Bay
Miami-Dade
5.30%
5.18%
North Miami
Miami-Dade
5.20%
5.08%
North Miami Beach
Miami-Dade
5.40%
5.28%
Opa-Locka
Miami-Dade
4.00%
3.88%
Pinecrest
Miami-Dade
5.90%
5.78%
South Miami
Miami-Dade
5.20%
5.08%
Sunny Isles Beach
Miami-Dade
5.50%
5.38%
Surfside
Miami-Dade
5.20%
5.08%
Sweetwater
Miami-Dade
5.00%
4.88%
Virginia Gardens
Miami-Dade
0.40%
0.28%
West Miami
Miami-Dade
4.80%
4.68%
MONROE
Monroe
1.50%
1.50%
Islamorada
Monroe
0.40%
0.00%
Key Colony Beach
Monroe
2.60%
2.48%
Key West
Monroe
1.60%
1.48%
Layton
Monroe
0.00%
0.00%
Marathon
Monroe
2.10%
1.68%
NASSAU
Nassau
0.80%
0.80%
Callahan
Nassau
4.90%
4.78%
Fernandina Beach
Nassau
5.40%
5.28%
Hilliard
Nassau
3.40%
3.28%
OKALOOSA
Okaloosa
0.70%
0.70%
Cinco Bayou
Okaloosa
5.40%
5.28%
Crestview
Okaloosa
3.70%
3.58%
Destin
Okaloosa
2.10%
1.98%
Ft. Walton Beach
Okaloosa
5.90%
5.78%
Laurel Hill
Okaloosa
3.00%
2.88%
Mary Esther
Okaloosa
5.30%
5.18%
Niceville
Okaloosa
6.00%
5.88%
Shalimar
Okaloosa
5.40%
5.28%
Valparaiso
Okaloosa
4.10%
3.98%
OKEECHOBEE
Okeechobee
0.90%
0.90%
Okeechobee
Okeechobee
4.80%
4.68%
ORANGE
Orange
5.20%
4.98%
Apopka
Orange
6.50%
6.38%
Bay Lake
Orange
0.00%
0.00%
Belle Isle
Orange
1.80%
1.68%
Eatonville
Orange
4.70%
4.58%
Edgewood
Orange
1.00%
0.88%
Lake Buena Vista
Orange
0.00%
0.00%
Maitland
Orange
5.60%
5.38%
Oakland
Orange
5.40%
5.28%
Ocoee
Orange
5.00%
4.68%
Orlando
Orange
4.40%
4.28%
Windermere
Orange
4.70%
4.58%
Winter
Garden
Orange
4.70%
4.58%
Winter Park
Orange
6.10%
5.98%
OSCEOLA
Osceola
5.50%
5.28%
Kissimmee
Osceola
4.80%
4.68%
St. Cloud
Osceola
5.50%
5.38%
PALM BEACH
Palm Beach
5.00%
4.88%
Atlantis
Palm Beach
1.20%
1.08%
Belle Glade
Palm Beach
5.40%
5.28%
Boca Raton
Palm Beach
5.70%
5.58%
Boynton Beach
Palm Beach
5.20%
5.08%
Briny Breezes
Palm Beach
3.20%
0.28%
Cloud Lake
Palm Beach
2.40%
2.28%
Delray Beach
Palm Beach
4.70%
4.58%
Glen Ridge
Palm Beach
1.60%
1.48%
Golf Village
Palm Beach
0.60%
0.48%
Golfview
Palm Beach
0.70%
0.58%
Greenacres City
Palm Beach
5.80%
5.68%
Gulf Stream
Palm Beach
1.10%
0.98%
Haverhill
Palm Beach
1.60%
1.28%
Highland Beach
Palm Beach
4.40%
4.28%
Hypoluxo
Palm Beach
6.30%
6.18%
Juno Beach
Palm Beach
5.10%
4.98%
Jupiter
Palm Beach
4.30%
4.18%
Jupiter Inlet Colony
Palm Beach
2.10%
1.98%
Lake Clarke Shores
Palm Beach
1.60%
1.48%
Lake Park
Palm Beach
5.60%
5.48%
Lake Worth
Palm Beach
5.20%
5.08%
Lantana
Palm Beach
5.80%
5.68%
Manalapan
Palm Beach
1.80%
1.68%
Mangonia Park
Palm Beach
5.90%
5.78%
North Palm Beach
Palm Beach
5.50%
5.28%
Ocean Ridge
Palm Beach
1.10%
0.98%
Pahokee
Palm Beach
4.60%
4.48%
Palm Beach
Palm Beach
4.90%
4.78%
Palm Beach Gardens
Palm Beach
1.20%
1.08%
Palm Beach Shores
Palm Beach
5.80%
5.68%
Palm Springs
Palm Beach
5.60%
5.48%
Riviera Beach
Palm Beach
4.80%
4.68%
Royal Palm Beach
Palm Beach
5.30%
5.18%
South Bay
Palm Beach
5.50%
5.38%
South Palm Beach
Palm Beach
6.00%
5.88%
Tequesta Village
Palm Beach
4.40%
4.28%
Wellington
Palm Beach
5.50%
5.38%
West Palm Beach
Palm Beach
5.70%
5.58%
PASCO
Pasco
1.60%
1.60%
Dade City
Pasco
5.30%
5.18%
New Port Richey
Pasco
5.90%
5.78%
Port Richey
Pasco
1.00%
0.88%
Saint Leo
Pasco
1.10%
0.98%
San
Antonio
Pasco
0.80%
0.68%
Zephyrhills
Pasco
5.90%
5.78%
PINELLAS
Pinellas
2.00%
1.88%
Belleair
Pinellas
1.80%
1.68%
Belleair Beach
Pinellas
6.50%
6.38%
Belleair Bluffs
Pinellas
2.10%
1.98%
Belleair Shore
Pinellas
2.60%
2.48%
Clearwater
Pinellas
5.40%
5.28%
Dunedin
Pinellas
5.60%
5.48%
Gulfport
Pinellas
6.50%
6.38%
Indian Rocks Beach
Pinellas
2.50%
2.38%
Indian Shores
Pinellas
2.80%
2.68%
Kenneth City
Pinellas
1.40%
1.28%
Largo
Pinellas
6.00%
5.88%
Madeira Beach
Pinellas
6.00%
5.88%
North
Redington Beach
Pinellas
1.80%
1.68%
Oldsmar
Pinellas
6.10%
5.98%
Pinellas Park
Pinellas
5.90%
5.78%
Redington Beach
Pinellas
5.90%
5.78%
Redington Shores
Pinellas
1.20%
1.08%
Safety
Harbor
Pinellas
6.90%
6.38%
St. Pete Beach
Pinellas
6.10%
5.98%
St. Petersburg
Pinellas
6.00%
5.88%
Seminole
Pinellas
5.50%
5.38%
South
Pasadena
Pinellas
6.10%
5.98%
Tarpon Springs
Pinellas
6.10%
5.98%
Treasure Island
Pinellas
2.40%
2.28%
POLK
Polk
2.90%
2.78%
Auburndale
Polk
4.60%
4.48%
Bartow
Polk
6.50%
5.68%
Davenport
Polk
3.70%
3.58%
Dundee
Polk
6.00%
5.88%
Eagle Lake
Polk
5.80%
5.68%
Ft. Meade
Polk
5.60%
4.98%
Frostproof
Polk
5.70%
5.58%
Haines City
Polk
5.50%
5.38%
Highland Park
Polk
0.00%
0.00%
Hillcrest Heights
Polk
1.10%
0.98%
Lake Alfred
Polk
4.80%
4.68%
Lake
Hamilton
Polk
3.90%
3.78%
Lake Wales
Polk
4.80%
4.68%
Lakeland
Polk
5.60%
5.48%
Mulberry
Polk
3.40%
3.28%
Polk City
Polk
3.00%
2.88%
Winter Haven
Polk
6.70%
6.58%
PUTNAM
Putnam
1.30%
1.30%
Crescent City
Putnam
4.70%
4.58%
Interlachen
Putnam
1.80%
1.68%
Palatka
Putnam
5.40%
5.28%
Pomona Park
Putnam
3.10%
2.98%
Welaka
Putnam
2.70%
2.58%
SANTA ROSA
Santa Rosa
1.70%
1.70%
Gulf Breeze
Santa Rosa
1.10%
0.98%
Jay
Santa Rosa
1.40%
1.28%
Milton
Santa Rosa
6.20%
6.08%
SARASOTA
Sarasota
5.10%
4.98%
North Port
Sarasota
6.10%
5.98%
Sarasota
Sarasota
5.60%
5.48%
Venice
Sarasota
5.40%
5.28%
SEMINOLE
Seminole
3.20%
2.98%
Altamonte Springs
Seminole
5.20%
5.08%
Casselberry
Seminole
5.70%
5.58%
Lake Mary
Seminole
4.40%
4.28%
Longwood
Seminole
5.80%
5.68%
Oviedo
Seminole
4.70%
4.58%
Sanford
Seminole
5.00%
4.88%
Winter Springs
Seminole
6.20%
6.08%
ST. JOHNS
St. Johns
1.30%
1.30%
Hastings
St. Johns
1.60%
1.48%
St. Augustine
St. Johns
4.80%
4.68%
St. Augustine Beach
St. Johns
4.90%
4.78%
ST. LUCIE
St. Lucie
1.20%
1.20%
Ft. Pierce
St. Lucie
4.90%
4.78%
Port St. Lucie
St. Lucie
1.60%
1.48%
St. Lucie Village
St. Lucie
1.80%
1.68%
SUMTER
Sumter
0.80%
0.80%
Bushnell
Sumter
5.40%
5.28%
Center Hill
Sumter
4.70%
4.58%
Coleman
Sumter
4.20%
4.08%
Webster
Sumter
3.30%
3.18%
Wildwood
Sumter
3.90%
3.78%
SUWANNEE
Suwannee
0.50%
0.50%
Branford
Suwannee
4.90%
4.78%
Live Oak
Suwannee
6.00%
5.88%
TAYLOR
Taylor
1.20%
1.20%
Perry
Taylor
5.90%
5.78%
UNION
Union
0.40%
0.40%
Lake Butler
Union
2.50%
2.38%
Raiford
Union
0.00%
0.00%
Worthington Springs
Union
0.00%
0.00%
VOLUSIA
Volusia
4.20%
4.08%
Daytona Beach
Volusia
5.00%
4.88%
Daytona Beach Shores
Volusia
5.50%
5.38%
DeBary
Volusia
4.70%
4.58%
DeLand
Volusia
4.60%
4.48%
Deltona
Volusia
6.60%
6.48%
Edgewater
Volusia
5.20%
5.08%
Holly Hill
Volusia
4.50%
4.38%
Lake Helen
Volusia
2.20%
2.08%
New Smyrna Beach
Volusia
4.40%
4.28%
Oak Hill
Volusia
3.80%
3.68%
Orange City
Volusia
4.90%
4.78%
Ormond Beach
Volusia
5.30%
5.18%
Pierson
Volusia
1.20%
1.08%
Ponce Inlet
Volusia
5.70%
5.58%
Port
Orange
Volusia
5.10%
4.98%
South
Daytona
Volusia
6.10%
5.98%
WAKULLA
Wakulla
0.90%
0.90%
St. Marks
Wakulla
0.00%
0.00%
Sopchoppy
Wakulla
1.30%
1.18%
WALTON
Walton
0.70%
0.70%
DeFuniak Springs
Walton
6.00%
5.88%
Freeport
Walton
1.40%
1.28%
Paxton
Walton
2.80%
2.68%
WASHINGTON
Washington
0.30%
0.30%
Caryville
Washington
1.00%
0.88%
Chipley
Washington
5.70%
5.58%
Ebro
Washington
0.60%
0.48%
Vernon
Washington
5.80%
5.68%
Wausau
Washington
1.90%
1.78%
The conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area. This paragraph is repealed October 1, 2002.
(b) Beginning October 1, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.
Jurisdiction
County
Conversion rates for local governments that have NOT chosen to levy permit fees
Conversion rates for local governments that have chosen to levy permit fees
ALACHUA
Alachua
4.70%
4.58%
Alachua
Alachua
3.80%
3.58%
Archer
Alachua
3.10%
2.98%
Gainesville
Alachua
4.90%
4.78%
Hawthorne
Alachua
1.90%
1.78%
High Springs
Alachua
2.60%
2.48%
LaCrosse
Alachua
3.30%
3.18%
Micanopy
Alachua
2.50%
2.38%
Newberry
Alachua
4.20%
4.08%
Waldo
Alachua
1.30%
1.18%
BAKER
Baker
0.40%
0.40%
Glen Saint Mary
Baker
5.30%
5.18%
Macclenny
Baker
5.90%
5.78%
BAY
Bay
0.00%
0.00%
Callaway
Bay
5.10%
4.98%
Cedar Grove
Bay
4.80%
4.68%
Lynn Haven
Bay
4.90%
4.78%
Mexico Beach
Bay
3.00%
2.88%
Panama City
Bay
4.90%
4.78%
Panama City Beach
Bay
3.50%
3.38%
Parker
Bay
4.80%
4.68%
Springfield
Bay
4.00%
3.88%
BRADFORD
Bradford
0.50%
0.50%
Brooker
Bradford
3.00%
2.88%
Hampton
Bradford
2.20%
2.08%
Lawtey
Bradford
1.10%
0.98%
Starke
Bradford
3.50%
2.88%
BREVARD
Brevard
1.30%
1.08%
Cape
Canaveral
Brevard
4.50%
4.38%
Cocoa
Brevard
3.90%
3.78%
Cocoa Beach
Brevard
5.10%
4.98%
Indialantic
Brevard
6.20%
6.08%
Indian Harbour Beach
Brevard
4.00%
3.88%
Malabar
Brevard
4.90%
4.78%
Melbourne
Brevard
4.90%
4.78%
Melbourne Beach
Brevard
4.80%
4.68%
Melbourne Village
Brevard
4.10%
3.98%
Palm Bay
Brevard
5.00%
4.88%
Palm Shores
Brevard
4.80%
4.68%
Rockledge
Brevard
4.10%
3.98%
Satellite Beach
Brevard
1.70%
1.58%
Titusville
Brevard
5.30%
5.18%
West
Melbourne
Brevard
5.40%
5.28%
BROWARD
Broward
4.80%
4.68%
Coconut Creek
Broward
4.70%
4.58%
Cooper City
Broward
4.80%
4.68%
Coral Springs
Broward
5.00%
4.88%
Dania
Broward
5.20%
5.08%
Davie
Broward
5.20%
5.08%
Deerfield Beach
Broward
1.40%
1.28%
Ft.
Lauderdale
Broward
5.10%
4.98%
Hallandale
Broward
4.80%
4.68%
Hillsboro Beach
Broward
1.20%
1.08%
Hollywood
Broward
4.80%
4.68%
Lauderdale-by-the-Sea
Broward
4.90%
4.78%
Lauderdale Lakes
Broward
5.20%
5.08%
Lauderhill
Broward
5.10%
4.98%
Lazy Lake Village
Broward
0.60%
0.48%
Lighthouse Point
Broward
6.10%
5.98%
Margate
Broward
5.20%
5.08%
Miramar
Broward
5.00%
4.88%
North
Lauderdale
Broward
3.80%
3.68%
Oakland Park
Broward
5.30%
5.18%
Parkland
Broward
1.30%
1.18%
Pembroke Park
Broward
4.60%
4.48%
Pembroke Pines
Broward
5.30%
5.18%
Plantation
Broward
4.60%
4.48%
Pompano Beach
Broward
4.50%
4.38%
Sea Ranch Lakes
Broward
1.50%
1.38%
Southwest Ranches
Broward
4.50%
4.38%
Sunrise
Broward
4.60%
4.48%
Tamarac
Broward
2.30%
1.58%
Weston
Broward
5.00%
4.88%
Wilton Manors
Broward
5.50%
5.38%
CALHOUN
Calhoun
0.00%
0.00%
Altha
Calhoun
4.00%
3.88%
Blountstown
Calhoun
1.30%
1.18%
CHARLOTTE
Charlotte
1.80%
1.68%
Punta Gorda
Charlotte
5.00%
4.88%
CITRUS
Citrus
2.00%
2.00%
Crystal River
Citrus
5.10%
4.98%
Inverness
Citrus
5.20%
5.08%
CLAY
Clay
5.80%
5.68%
Green Cove Springs
Clay
3.70%
3.58%
Keystone Heights
Clay
2.10%
1.98%
Orange Park
Clay
0.80%
0.68%
Penney Farms
Clay
1.90%
1.78%
COLLIER
Collier
2.10%
2.10%
Everglades
Collier
3.90%
3.58%
Marco
Island
Collier
2.30%
1.78%
Naples
Collier
3.30%
3.18%
COLUMBIA
Columbia
1.30%
1.30%
Ft. White
Columbia
0.60%
0.48%
Lake City
Columbia
4.40%
4.28%
DESOTO
Desoto
2.10%
2.10%
Arcadia
Desoto
3.70%
3.58%
DIXIE
Dixie
0.10%
0.10%
Cross City
Dixie
2.50%
2.38%
Horseshoe Beach
Dixie
6.20%
6.08%
DUVAL/Jax
Duval
4.50%
4.38%
Atlantic Beach
Duval
5.90%
5.78%
Baldwin
Duval
6.10%
5.98%
Jacksonville Beach
Duval
4.60%
4.38%
Neptune Beach
Duval
4.00%
3.88%
ESCAMBIA
Escambia
1.60%
1.60%
Century
Escambia
2.10%
1.98%
Pensacola
Escambia
5.10%
4.88%
FLAGLER
Flagler
0.60%
0.60%
Beverly Beach
Flagler
1.80%
1.68%
Bunnell
Flagler
2.50%
2.38%
Flagler Beach
Flagler &
Volusia
4.90%
4.78%
Marineland
Flagler &
St. Johns
0.40%
0.28%
Palm Coast
Flagler
1.30%
1.18%
FRANKLIN
Franklin
0.90%
0.90%
Apalachicola
Franklin
3.60%
3.48%
Carrabelle
Franklin
5.70%
5.58%
GADSDEN
Gadsden
0.20%
0.20%
Chattahoochee
Gadsden
1.00%
0.88%
Greensboro
Gadsden
0.00%
0.00%
Gretna
Gadsden
3.90%
3.78%
Havana
Gadsden
0.80%
0.68%
Midway
Gadsden
3.70%
3.58%
Quincy
Gadsden
1.10%
0.98%
GILCHRIST
Gilchrist
0.00%
0.00%
Bell
Gilchrist
4.50%
4.38%
Fanning Springs
Gilchrist & Levy
5.50%
5.38%
Trenton
Gilchrist
3.90%
3.78%
GLADES
Glades
0.50%
0.50%
Moore Haven
Glades
1.20%
1.08%
GULF
Gulf
0.30%
0.30%
Port St. Joe
Gulf
3.60%
3.48%
Wewahitchka
Gulf
3.60%
3.48%
HAMILTON
Hamilton
0.30%
0.30%
Jasper
Hamilton
4.80%
4.58%
Jennings
Hamilton
1.50%
1.38%
White Springs
Hamilton
5.00%
4.88%
HARDEE
Hardee
1.10%
1.10%
Bowling Green
Hardee
3.20%
3.08%
Wauchula
Hardee
5.00%
4.88%
Zolfo Springs
Hardee
2.20%
2.08%
HENDRY
Hendry
0.70%
0.70%
Clewiston
Hendry
3.20%
3.08%
La Belle
Hendry
4.10%
3.98%
HERNANDO
Hernando
1.40%
1.40%
Brooksville
Hernando
0.90%
0.78%
Weeki
Wachee
Hernando
0.10%
0.00%
HIGHLANDS
Highlands
1.10%
1.10%
Avon Park
Highlands
4.40%
4.28%
Lake Placid
Highlands
0.90%
0.78%
Sebring
Highlands
1.10%
0.78%
HILLSBOROUGH
Hillsborough
2.10%
1.98%
Plant City
Hillsborough
5.60%
5.48%
Tampa
Hillsborough
5.00%
4.88%
Temple Terrace
Hillsborough
5.40%
5.28%
HOLMES
Holmes
0.20%
0.20%
Bonifay
Holmes
5.70%
5.58%
Esto
Holmes
0.80%
0.68%
Noma
Holmes
0.10%
0.00%
Ponce de Leon
Holmes
2.70%
2.58%
Westville
Holmes
0.90%
0.78%
INDIAN RIVER
Indian River
1.40%
1.40%
Fellsmere
Indian River
4.10%
3.98%
Indian River Shores
Indian River
2.80%
2.68%
Orchid
Indian River
2.10%
1.98%
Sebastian
Indian River
3.30%
3.18%
Vero Beach
Indian River
5.00%
4.88%
JACKSON
Jackson
0.20%
0.20%
Alford
Jackson
0.30%
0.18%
Bascom
Jackson
1.20%
1.08%
Campbellton
Jackson
0.30%
0.18%
Cottondale
Jackson
4.30%
4.18%
Graceville
Jackson
4.40%
4.28%
Grand Ridge
Jackson
0.80%
0.68%
Greenwood
Jackson
0.40%
0.28%
Jacob City
Jackson
0.00%
0.00%
Malone
Jackson
0.50%
0.38%
Marianna
Jackson
4.00%
3.88%
Sneads
Jackson
3.30%
3.18%
JEFFERSON
Jefferson
0.90%
0.90%
Monticello
Jefferson
4.50%
4.38%
LAFAYETTE
Lafayette
0.00%
0.00%
Mayo
Lafayette
2.00%
1.88%
LAKE
Lake
1.70%
1.70%
Astatula
Lake
4.40%
4.28%
Clermont
Lake
4.70%
4.58%
Eustis
Lake
5.10%
4.98%
Fruitland Park
Lake
4.70%
4.58%
Groveland
Lake
4.90%
4.78%
Howey-in-the-Hills
Lake
3.30%
3.18%
Lady Lake
Lake
1.40%
1.28%
Leesburg
Lake
1.30%
1.18%
Mascotte
Lake
3.90%
3.78%
Minneola
Lake
3.20%
3.08%
Montverde
Lake
1.80%
1.68%
Mount Dora
Lake
1.50%
1.18%
Tavares
Lake
5.20%
5.08%
Umatilla
Lake
3.10%
2.98%
LEE
Lee
2.00%
1.88%
Bonita Springs
Lee
1.70%
1.58%
Cape Coral
Lee
1.50%
1.38%
Ft. Myers
Lee
4.70%
4.58%
Ft. Myers Beach
Lee
2.20%
2.08%
Sanibel
Lee
2.30%
2.18%
LEON
Leon
1.00%
1.00%
Tallahassee
Leon
4.40%
4.28%
LEVY
Levy
0.00%
0.00%
Bronson
Levy
2.50%
2.38%
Cedar Key
Levy
2.10%
1.98%
Chiefland
Levy
2.70%
2.58%
Inglis
Levy
3.50%
3.38%
Otter Creek
Levy
0.70%
0.58%
Williston
Levy
1.60%
1.48%
Yankeetown
Levy
5.60%
5.48%
LIBERTY
Liberty
0.60%
0.60%
Bristol
Liberty
2.90%
2.78%
MADISON
Madison
0.40%
0.40%
Greenville
Madison
2.10%
1.98%
Lee
Madison
0.50%
0.38%
Madison
Madison
4.90%
4.48%
MANATEE
Manatee
0.70%
0.70%
Anna Maria
Manatee
1.40%
1.28%
Bradenton
Manatee
5.60%
5.48%
Bradenton Beach
Manatee
5.60%
5.48%
Holmes Beach
Manatee
3.50%
3.38%
Palmetto
Manatee
5.30%
5.18%
Longboat Key
Manatee & Sarasota
3.20%
3.08%
MARION
Marion
0.00%
0.00%
Bellview
Marion
0.90%
0.78%
Dunnellon
Marion
4.50%
4.38%
McIntosh
Marion
1.30%
1.18%
Ocala
Marion
4.80%
4.68%
Reddick
Marion
1.30%
1.18%
MARTIN
Martin
1.30%
1.30%
Jupiter
Island
Martin
0.60%
0.48%
Ocean Breeze Park
Martin
2.20%
2.08%
Sewalls Point
Martin
2.30%
2.18%
Stuart
Martin
4.80%
4.68%
MIAMI-DADE
Miami-Dade
4.70%
4.48%
Aventura
Miami-Dade
5.20%
5.08%
Bal Harbour
Miami-Dade
4.90%
4.78%
Bay Harbor Islands
Miami-Dade
4.80%
4.68%
Biscayne Park
Miami-Dade
4.40%
4.28%
Coral
Gables
Miami-Dade
4.10%
3.98%
El Portal
Miami-Dade
5.60%
5.48%
Florida City
Miami-Dade
5.30%
5.18%
Golden Beach
Miami-Dade
2.00%
1.88%
Hialeah
Miami-Dade
5.00%
4.88%
Hialeah Gardens
Miami-Dade
5.10%
4.98%
Homestead
Miami-Dade
5.30%
5.18%
Indian Creek
Village
Miami-Dade
0.70%
0.58%
Islandia
Miami-Dade
0.00%
0.00%
Key
Biscayne
Miami-Dade
4.60%
4.48%
Medley
Miami-Dade
6.10%
5.98%
Miami
Miami-Dade
4.70%
4.58%
Miami Beach
Miami-Dade
4.70%
4.58%
Miami Shores
Miami-Dade
5.60%
5.48%
Miami Springs
Miami-Dade
3.00%
2.88%
North Bay
Miami-Dade
4.90%
4.78%
North Miami
Miami-Dade
4.80%
4.68%
North Miami Beach
Miami-Dade
5.00%
4.88%
Opa-Locka
Miami-Dade
3.70%
3.58%
Pinecrest
Miami-Dade
5.40%
5.28%
South Miami
Miami-Dade
4.80%
4.68%
Sunny Isles Beach
Miami-Dade
5.00%
4.88%
Surfside
Miami-Dade
4.80%
4.68%
Sweetwater
Miami-Dade
4.60%
4.48%
Virginia Gardens
Miami-Dade
0.40%
0.28%
West Miami
Miami-Dade
4.40%
4.28%
MONROE
Monroe
1.40%
1.40%
Islamorada
Monroe
0.40%
0.00%
Key Colony Beach
Monroe
2.40%
2.28%
Key West
Monroe
1.50%
1.38%
Layton
Monroe
0.00%
0.00%
Marathon
Monroe
1.90%
1.58%
NASSAU
Nassau
0.70%
0.70%
Callahan
Nassau
4.50%
4.38%
Fernandina Beach
Nassau
5.00%
4.88%
Hilliard
Nassau
3.20%
3.08%
OKALOOSA
Okaloosa
0.60%
0.60%
Cinco Bayou
Okaloosa
5.00%
4.88%
Crestview
Okaloosa
3.50%
3.38%
Destin
Okaloosa
1.90%
1.78%
Ft. Walton Beach
Okaloosa
5.50%
5.38%
Laurel Hill
Okaloosa
2.80%
2.68%
Mary Esther
Okaloosa
4.90%
4.78%
Niceville
Okaloosa
5.50%
5.38%
Shalimar
Okaloosa
5.00%
4.88%
Valparaiso
Okaloosa
3.80%
3.68%
OKEECHOBEE
Okeechobee
0.80%
0.80%
Okeechobee
Okeechobee
4.50%
4.38%
ORANGE
Orange
4.80%
4.58%
Apopka
Orange
6.00%
5.88%
Bay Lake
Orange
0.00%
0.00%
Belle Isle
Orange
1.60%
1.48%
Eatonville
Orange
4.30%
4.18%
Edgewood
Orange
1.00%
0.88%
Lake Buena Vista
Orange
0.00%
0.00%
Maitland
Orange
5.10%
4.98%
Oakland
Orange
5.00%
4.78%
Ocoee
Orange
4.60%
4.28%
Orlando
Orange
4.10%
3.88%
Windermere
Orange
4.30%
4.18%
Winter
Garden
Orange
4.30%
4.18%
Winter Park
Orange
5.60%
5.48%
OSCEOLA
Osceola
5.00%
4.88%
Kissimmee
Osceola
4.50%
4.38%
St. Cloud
Osceola
5.10%
4.98%
PALM BEACH
Palm Beach
4.60%
4.48%
Atlantis
Palm Beach
1.10%
0.98%
Belle Glade
Palm Beach
5.00%
4.88%
Boca Raton
Palm Beach
5.30%
5.08%
Boynton Beach
Palm Beach
4.80%
4.68%
Briny Breezes
Palm Beach
3.00%
0.28%
Cloud Lake
Palm Beach
2.20%
2.08%
Delray Beach
Palm Beach
4.40%
4.28%
Glen Ridge
Palm Beach
1.50%
1.38%
Golf Village
Palm Beach
0.60%
0.48%
Golfview
Palm Beach
0.60%
0.48%
Greenacres City
Palm Beach
5.30%
5.18%
Gulf Stream
Palm Beach
1.00%
0.88%
Haverhill
Palm Beach
1.40%
1.18%
Highland Beach
Palm Beach
4.00%
3.88%
Hypoluxo
Palm Beach
5.80%
5.68%
Juno Beach
Palm Beach
4.70%
4.58%
Jupiter
Palm Beach
4.00%
3.88%
Jupiter Inlet Colony
Palm Beach
1.90%
1.78%
Lake Clarke Shores
Palm Beach
1.50%
1.38%
Lake Park
Palm Beach
5.20%
5.08%
Lake Worth
Palm Beach
4.80%
4.68%
Lantana
Palm Beach
5.30%
5.18%
Manalapan
Palm Beach
1.60%
1.48%
Mangonia Park
Palm Beach
5.50%
5.38%
North Palm Beach
Palm Beach
5.10%
4.88%
Ocean Ridge
Palm Beach
1.00%
0.88%
Pahokee
Palm Beach
4.20%
4.08%
Palm Beach
Palm Beach
4.50%
4.38%
Palm Beach Gardens
Palm Beach
1.10%
0.98%
Palm Beach Shores
Palm Beach
5.40%
5.28%
Palm Springs
Palm Beach
5.20%
5.08%
Riviera Beach
Palm Beach
4.50%
4.38%
Royal Palm Beach
Palm Beach
4.90%
4.78%
South Bay
Palm Beach
5.10%
4.98%
South Palm Beach
Palm Beach
5.60%
5.48%
Tequesta Village
Palm Beach
4.10%
3.98%
Wellington
Palm Beach
5.10%
4.98%
West Palm Beach
Palm Beach
5.30%
5.18%
PASCO
Pasco
1.50%
1.50%
Dade City
Pasco
4.90%
4.78%
New Port Richey
Pasco
5.50%
5.38%
Port Richey
Pasco
0.90%
0.78%
Saint Leo
Pasco
1.00%
0.88%
San
Antonio
Pasco
0.80%
0.68%
Zephyrhills
Pasco
5.40%
5.28%
PINELLAS
Pinellas
1.80%
1.68%
Belleair
Pinellas
1.60%
1.48%
Belleair Beach
Pinellas
6.00%
5.88%
Belleair Bluffs
Pinellas
2.00%
1.88%
Belleair Shore
Pinellas
2.40%
2.28%
Clearwater
Pinellas
5.00%
4.88%
Dunedin
Pinellas
5.20%
5.08%
Gulfport
Pinellas
6.00%
5.88%
Indian Rocks Beach
Pinellas
2.30%
2.18%
Indian Shores
Pinellas
2.60%
2.48%
Kenneth City
Pinellas
1.30%
1.18%
Largo
Pinellas
5.50%
5.38%
Madeira Beach
Pinellas
5.60%
5.48%
North
Redington Beach
Pinellas
1.70%
1.58%
Oldsmar
Pinellas
5.70%
5.58%
Pinellas Park
Pinellas
5.40%
5.28%
Redington Beach
Pinellas
5.40%
5.28%
Redington Shores
Pinellas
1.10%
0.98%
Safety
Harbor
Pinellas
6.40%
5.88%
St. Pete Beach
Pinellas
5.70%
5.58%
St. Petersburg
Pinellas
5.50%
5.38%
Seminole
Pinellas
5.10%
4.98%
South
Pasadena
Pinellas
5.60%
5.48%
Tarpon Springs
Pinellas
5.60%
5.48%
Treasure Island
Pinellas
2.20%
2.08%
POLK
Polk
2.70%
2.58%
Auburndale
Polk
4.30%
4.18%
Bartow
Polk
6.00%
5.28%
Davenport
Polk
3.40%
3.28%
Dundee
Polk
5.60%
5.48%
Eagle Lake
Polk
5.30%
5.18%
Ft. Meade
Polk
5.20%
4.58%
Frostproof
Polk
5.20%
5.08%
Haines City
Polk
5.10%
4.98%
Highland Park
Polk
0.00%
0.00%
Hillcrest Heights
Polk
1.10%
0.98%
Lake Alfred
Polk
4.50%
4.38%
Lake
Hamilton
Polk
3.60%
3.48%
Lake Wales
Polk
4.40%
4.28%
Lakeland
Polk
5.20%
5.08%
Mulberry
Polk
3.10%
2.98%
Polk City
Polk
2.80%
2.68%
Winter Haven
Polk
6.20%
6.08%
PUTNAM
Putnam
1.20%
1.20%
Crescent City
Putnam
4.30%
4.18%
Interlachen
Putnam
1.60%
1.48%
Palatka
Putnam
5.00%
4.88%
Pomona Park
Putnam
2.90%
2.78%
Welaka
Putnam
2.50%
2.38%
SANTA ROSA
Santa Rosa
1.50%
1.50%
Gulf Breeze
Santa Rosa
1.10%
0.98%
Jay
Santa Rosa
1.30%
1.18%
Milton
Santa Rosa
5.70%
5.58%
SARASOTA
Sarasota
4.70%
4.58%
North Port
Sarasota
5.60%
5.48%
Sarasota
Sarasota
5.20%
5.08%
Venice
Sarasota
5.00%
4.88%
SEMINOLE
Seminole
2.90%
2.68%
Altamonte Springs
Seminole
4.80%
4.68%
Casselberry
Seminole
5.30%
5.18%
Lake Mary
Seminole
4.10%
3.98%
Longwood
Seminole
5.40%
5.28%
Oviedo
Seminole
4.30%
4.18%
Sanford
Seminole
4.70%
4.58%
Winter Springs
Seminole
5.80%
5.68%
ST. JOHNS
St. Johns
1.20%
1.20%
Hastings
St. Johns
1.50%
1.38%
St.
Augustine
St. Johns
4.50%
4.38%
St. Augustine Beach
St. Johns
4.50%
4.38%
ST. LUCIE
St. Lucie
1.20%
1.20%
Ft. Pierce
St. Lucie
4.50%
4.38%
Port St. Lucie
St. Lucie
1.50%
1.38%
St. Lucie Village
St. Lucie
1.60%
1.48%
SUMTER
Sumter
0.70%
0.70%
Bushnell
Sumter
5.00%
4.88%
Center Hill
Sumter
4.30%
4.18%
Coleman
Sumter
3.90%
3.78%
Webster
Sumter
3.10%
2.98%
Wildwood
Sumter
3.60%
3.48%
SUWANNEE
Suwannee
0.40%
0.40%
Branford
Suwannee
4.60%
4.48%
Live Oak
Suwannee
5.60%
5.48%
TAYLOR
Taylor
1.10%
1.10%
Perry
Taylor
5.50%
5.38%
UNION
Union
0.40%
0.40%
Lake Butler
Union
2.30%
2.18%
Raiford
Union
0.00%
0.00%
Worthington Springs
Union
0.00%
0.00%
VOLUSIA
Volusia
3.90%
3.78%
Daytona Beach
Volusia
4.60%
4.48%
Daytona Beach Shores
Volusia
5.10%
4.98%
DeBary
Volusia
4.40%
4.28%
DeLand
Volusia
4.20%
4.08%
Deltona
Volusia
6.10%
5.98%
Edgewater
Volusia
4.80%
4.68%
Holly Hill
Volusia
4.20%
4.08%
Lake Helen
Volusia
2.00%
1.88%
New Smyrna Beach
Volusia
4.00%
3.88%
Oak Hill
Volusia
3.50%
3.38%
Orange City
Volusia
4.50%
4.38%
Ormond Beach
Volusia
4.90%
4.78%
Pierson
Volusia
1.10%
0.98%
Ponce Inlet
Volusia
5.30%
5.18%
Port
Orange
Volusia
4.70%
4.58%
South
Daytona
Volusia
5.60%
5.48%
WAKULLA
Wakulla
0.80%
0.80%
St. Marks
Wakulla
0.00%
0.00%
Sopchoppy
Wakulla
1.20%
1.08%
WALTON
Walton
0.70%
0.70%
DeFuniak Springs
Walton
4.70%
4.58%
Freeport
Walton
1.30%
1.18%
Paxton
Walton
2.60%
2.48%
WASHINGTON
Washington
0.20%
0.20%
Caryville
Washington
1.00%
0.88%
Chipley
Washington
5.30%
5.18%
Ebro
Washington
0.60%
0.48%
Vernon
Washington
5.40%
5.28%
Wausau
Washington
1.70%
1.58%
The conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area.
(c) Notwithstanding the rates provided by paragraph (b), the following local communications services tax conversion rates shall take effect upon the expiration of existing franchise agreements which provide for fees in excess of those authorized by s. 337.401. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.
Jurisdiction
County
Conversion rates for local governments that have NOT chosen to levy permit fees
Conversion rates for local governments that have chosen to levy permit fees
Effective date of new rates
Indialantic
Brevard
5.80%
5.68%
January 1, 2014
Titusville
Brevard
5.00%
4.88%
January 1, 2014
Punta Gorda
Charlotte
4.90%
4.78%
January 1, 2009
Miami
Miami-Dade
4.30%
4.18%
August 1, 2006
Valparaiso
Okaloosa
3.20%
3.08%
August 1, 2003
Dade City
Pasco
4.50%
4.38%
January 1, 2011
Palatka
Putnam
4.70%
4.58%
September 1, 2003
(2)(a)1. With respect to any local taxing jurisdiction, if, for the periods ending December 31, 2001; March 31, 2002; June 30, 2002; or September 30, 2002, the revenues received by that local government from the local communications services tax imposed under subsection (1) are less than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period; plus reasonably anticipated growth in such revenues over the preceding 1-year period, based on the average growth of such revenues over the immediately preceding 5-year period; plus an amount representing the revenues from the replaced revenue sources for the 1-month period that the local taxing jurisdiction was required to forego, the governing authority may adjust the rate of the local communications services tax upward to the extent necessary to generate the entire shortfall in revenues within 1 year after the rate adjustment and by an amount necessary to generate the expected amount of revenue on an ongoing basis.
2. If complete data are not available at the time of determining whether the revenues received by a local government from the local communications services tax imposed under subsection (1) are less than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period, as set forth in subparagraph 1., the local government shall use the best data available for the corresponding 2000-2001 period in making such determination. Complete data shall be deemed available to all local governments after the department audits, including the redistribution of local tax, dealers who account for no less than 80 percent of the amount of communications services tax revenues received for fiscal year 2005-2006.
3. The adjustment permitted under subparagraph 1. may be made by emergency ordinance or resolution and may be made notwithstanding the maximum rate established under s. 202.19(2) and notwithstanding any schedules or timeframes or any other limitations contained in this chapter. Beginning July 1, 2007, a local government may make such adjustment only if the department or a dealer allocates or reallocates revenues away from the local government. However, any such adjustment shall be made no later than 6 months following the date the department notifies the local governments in writing that complete data is available. The emergency ordinance or resolution shall specify an effective date for the adjusted rate, which shall be no less than 60 days after the date of adoption of the ordinance or resolution and shall be effective with respect to taxable services included on bills that are dated on the first day of a month subsequent to the expiration of the 60-day period. At the end of 1 year following the effective date of such adjusted rate, the local governing authority shall, as soon as is consistent with s. 202.21, reduce the rate by that portion of the emergency rate which was necessary to recoup the amount of revenues not received prior to the implementation of the emergency rate.
4. If, for the period October 1, 2001, through September 30, 2002, the revenues received by a local government from the local communications services tax conversion rate established under subsection (1), adjusted upward for the difference in rates between paragraphs (1)(a) and (b) or any other rate adjustments or base changes, are above the threshold of 10 percent more than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period plus reasonably anticipated growth in such revenues over the preceding 1-year period, based on the average growth of such revenues over the immediately preceding 5-year period, the governing authority must adjust the rate of the local communications services tax to the extent necessary to reduce revenues to the threshold by emergency ordinance or resolution within the timeframes established in subparagraph 3. The foregoing rate adjustment requirement shall not apply to a local government that adopts a local communications services tax rate by resolution or ordinance. If complete data are not available at the time of determining whether the revenues exceed the threshold, the local government shall use the best data available for the corresponding 2000-2001 period in making such determination. This subparagraph shall not be construed as establishing a right of action for any person to enforce this subparagraph or challenge a local government’s implementation of this subparagraph.
(b) Except as otherwise provided in this subsection, “replaced revenue sources,” as used in this section, means the following taxes, charges, fees, or other impositions to the extent that the respective local taxing jurisdictions were authorized to impose them prior to July 1, 2000.
1. With respect to municipalities and charter counties and the taxes authorized by s. 202.19(1):
a. The public service tax on telecommunications authorized by former s. 166.231(9).
b. Franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.
c. The public service tax on prepaid calling arrangements.
d. Franchise fees on dealers of communications services which use the public roads or rights-of-way, up to the limit set forth in s. 337.401. For purposes of calculating rates under this section, it is the legislative intent that charter counties be treated as having had the same authority as municipalities to impose franchise fees on recurring local telecommunication service revenues prior to July 1, 2000. However, the Legislature recognizes that the authority of charter counties to impose such fees is in dispute, and the treatment provided in this section is not an expression of legislative intent that charter counties actually do or do not possess such authority.
e. Actual permit fees relating to placing or maintaining facilities in or on public roads or rights-of-way, collected from providers of long-distance, cable, and mobile communications services for the fiscal year ending September 30, 1999; however, if a municipality or charter county elects the option to charge permit fees pursuant to s. 337.401(3)(c), such fees shall not be included as a replaced revenue source.
2. With respect to all other counties and the taxes authorized in s. 202.19(1), franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.
(3) For any county or school board that levies a discretionary surtax under s. 212.055, the rate of such tax on communications services as authorized by s. 202.19(5) shall be as follows:
County
.5% Discretionary surtax conversion rates
1% Discretionary surtax conversion rates
1.5% Discretionary surtax conversion rates
Alachua
0.3%
0.6%
0.8%
Baker
0.3%
0.5%
0.8%
Bay
0.3%
0.5%
0.8%
Bradford
0.3%
0.6%
0.8%
Brevard
0.3%
0.6%
0.9%
Broward
0.3%
0.5%
0.8%
Calhoun
0.3%
0.5%
0.8%
Charlotte
0.3%
0.6%
0.9%
Citrus
0.3%
0.6%
0.9%
Clay
0.3%
0.6%
0.8%
Collier
0.4%
0.7%
1.0%
Columbia
0.3%
0.6%
0.9%
Desoto
0.3%
0.6%
0.8%
Dixie
0.3%
0.5%
0.8%
Duval
0.3%
0.6%
0.8%
Escambia
0.3%
0.6%
0.9%
Flagler
0.4%
0.7%
1.0%
Franklin
0.3%
0.6%
0.9%
Gadsden
0.3%
0.5%
0.8%
Gilchrist
0.3%
0.5%
0.7%
Glades
0.3%
0.6%
0.8%
Gulf
0.3%
0.5%
0.8%
Hamilton
0.3%
0.6%
0.8%
Hardee
0.3%
0.5%
0.8%
Hendry
0.3%
0.6%
0.9%
Hernando
0.3%
0.6%
0.9%
Highlands
0.3%
0.6%
0.9%
Hillsborough
0.3%
0.6%
0.8%
Holmes
0.3%
0.6%
0.8%
Indian River
0.3%
0.6%
0.9%
Jackson
0.3%
0.5%
0.7%
Jefferson
0.3%
0.5%
0.8%
Lafayette
0.3%
0.5%
0.7%
Lake
0.3%
0.6%
0.9%
Lee
0.3%
0.6%
0.9%
Leon
0.3%
0.6%
0.8%
Levy
0.3%
0.5%
0.8%
Liberty
0.3%
0.6%
0.8%
Madison
0.3%
0.5%
0.8%
Manatee
0.3%
0.6%
0.8%
Marion
0.3%
0.5%
0.8%
Martin
0.3%
0.6%
0.8%
Miami-Dade
0.3%
0.5%
0.8%
Monroe
0.3%
0.6%
0.9%
Nassau
0.3%
0.6%
0.8%
Okaloosa
0.3%
0.6%
0.8%
Okeechobee
0.3%
0.6%
0.9%
Orange
0.3%
0.5%
0.8%
Osceola
0.3%
0.5%
0.8%
Palm Beach
0.3%
0.6%
0.8%
Pasco
0.3%
0.6%
0.9%
Pinellas
0.3%
0.6%
0.9%
Polk
0.3%
0.6%
0.8%
Putnam
0.3%
0.6%
0.8%
St. Johns
0.3%
0.6%
0.8%
St. Lucie
0.3%
0.6%
0.8%
Santa Rosa
0.3%
0.6%
0.9%
Sarasota
0.3%
0.6%
0.9%
Seminole
0.3%
0.6%
0.8%
Sumter
0.3%
0.5%
0.8%
Suwannee
0.3%
0.6%
0.8%
Taylor
0.3%
0.6%
0.9%
Union
0.3%
0.5%
0.8%
Volusia
0.3%
0.6%
0.8%
Wakulla
0.3%
0.6%
0.9%
Walton
0.3%
0.6%
0.9%
Washington
0.3%
0.5%
0.8%
The discretionary surtax conversion rate with respect to communications services reflected on bills dated on or after October 1, 2001, shall take effect without any further action by a county or school board that has levied a surtax on or before October 1, 2001. For a county or school board that levies a surtax subsequent to October 1, 2001, the discretionary surtax conversion rate with respect to communications services shall take effect upon the effective date of the surtax as provided in s. 212.054. The discretionary sales surtax rate on communications services for a county or school board levying a combined rate which is not listed in the table provided by this subsection shall be calculated by averaging or adding the appropriate rates from the table and rounding up to the nearest tenth of a percent.
History.—ss. 12, 58, ch. 2000-260; ss. 12, 38, ch. 2001-140; s. 31, ch. 2002-1; s. 12, ch. 2007-106; s. 37, ch. 2008-4; s. 1, ch. 2019-131.