Practitioners & Taxpayers,
To be well prepared to examine whether proper sales tax amounts have been paid, it is often necessary to not only review the current sales tax rates, but also the sales tax rates effective on a historical basis. Sales tax rates change often, although rarely going down, unfortunately. Therefore, we are glad to provide you with the historical sales tax rate information below in hopes that you will find this information useful. If you have any questions, then please do not hesitate to contact any of our attorneys.
Warmest regards,
the Law Offices of Moffa, Sutton, & Donnini, P.A.
HISTORY OF LOCAL SALES TAX AND CURRENT RATES
Last Updated: September 01, 2012
The following is a History of local sales taxes imposed by County. The History includes, the beginning, ending and/or changes to the base rate. Florida has a base rate of 6%. Local taxes are in addition to this base rate. The local taxes are voted in by the people of the various counties.
For the definition of Living and Sleeping Accommodations please refer to Ch. 212.02(10), F.S. and Rule 12A-1.061, F.A.C.
Taxes administered locally are paid directly to the County’s designated agent. The 6% base rate plus any tax not administered locally is remitted to the Florida Department of Revenue.
History of Florida Sales & Use Tax
3% - 11-1-49 to 3-31-68
4% - 4-1-68 to 4-30-82
5% - 5-1-82 to 1-31-88
6% - 2-1-88 to present
Farm Equipment
2% 1963 to 1968
3% 1968 to 2001
2.5% 2001 to 6-30-05
0% 7-1-2005 to present
11 ALACHUA
Rate Tax History
Local Option Tourist Development
2% Began June 1, 1987 – Ended Jan. 31, 1993
3% Began Feb. 1, 1993 – Ended April 30, 2010
5% Began May 1, 2010
Local Administration – Began July 1, 2001
Local Government Infrastructure
1% Began Jan. 1, 2002 - Expired Dec. 31, 2002
.5% Began January 1, 2009 – Expired December 31, 2010
Indigent Care Surtax
.25% Began Jan. 1, 2005 – Expired Dec. 31, 2011
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
6% All Other Taxable Transactions
12 BAKER
Rate Tax History
Local Option Tourist Development
2% Began May 1, 2000 – Ended Dec. 31, 2011
3% Began Jan. 1, 2012
Local Administration – Began May 1, 2000
Small County Surtax
1% Began Jan. 1, 1994 – Expires Upon Repeal
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
13 BAY
Rate Tax History
Local Option Tourist Development*
2% Began Mar. 1, 1986 – Ended Jan. 31, 1997
3% Began Feb. 1, 1997 – Ended Feb. 28, 2009
4% Began March 1, 2009 – March 31, 2009
5% Began April 1, 2009 – Expires March 31, 2014
4% Will begin on April 1, 2014
Local Administration – Began Jan. 1, 1994
*For Zip Codes 32410, 32407, 32408, and Bay’s part of 32413.
Local Government Infrastructure
.5% Began June 1, 1988 – Ended Dec. 31, 1993
1% Began Jan. 1, 1994 – Ended Dec. 31, 1994
.5% Began Jan. 1, 1995 – Expired May 31, 2003
School Capital Outlay Surtax
.5% Began May 1, 1998 – Expired April 30, 2008
.5% Began Jan. 1, 2011 – Expires Dec. 31, 2020
Amount Due For Taxable Transaction
11.5% Living and Sleeping Accommodations
6.5% All Other Taxable Transactions
14 BRADFORD
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 1990 – Ended Feb. 28, 2007
4% Began Mar. 1, 2007
Small County Surtax
1% Began Mar. 1, 1993 – Expires Upon Repeal
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
15 BREVARD
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1986 – Ended Nov. 30, 1989
3% Began Dec. 1, 1989 – Ended Feb. 28, 1994
4% Began Mar. 1, 1994 – Ended June 30, 2005
5% Began July 1, 2005
Local Administration – Began Oct. 1, 1992
Amount Due For Taxable Transaction
11% Living and Sleeping Accommodations
6% All Other Taxable Transactions
16 BROWARD
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1980 – Ended July 31, 1987
3% Began Aug. 1, 1987 – Ended June 30, 1996
5% Began July 1, 1996
Local Administration – Began Mar. 1, 1994
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
6% All Other Taxable Transactions
17 CALHOUN
Rate Tax History
Small County Surtax
1% Began Jan. 1, 1993 – Expired Dec. 31, 2000
Began Jan. 1, 2001 – Expires Dec. 31, 2008
Began Jan. 1, 2009 – Expires Upon Repeal
School Capital Outlay Surtax
.5% Began January 1, 2009 – Expires December 31, 2018
Amount Due For Taxable Transactions
7.5% All Taxable Transactions
18 CHARLOTTE
Rate Tax History
Local Option Tourist Development
2% Began Apr. 1, 1984 – Ended Dec. 31, 1992
3% Began Jan. 1, 1993 – Ended Sept. 30, 2005
4% Began Oct. 1, 2005 – Ended Mar. 31, 2007
5% Began Apr. 1, 2007
Local Administration – Began Sept. 1, 1990
Local Government Infrastructure
1% Began Apr. 1, 1995 – Expired Mar. 31, 1999
Expiration date extended to Dec. 31, 2002
Expiration date extended to Dec. 31, 2008
Expiration date extended to Dec. 31, 2014
Amount Due For Taxable Transactions
12% Living and Sleeping Accommodations
7% All Other Taxable Transactions
19 CITRUS
Rate Tax History
Local Option Tourist Development
2% Began Dec 1, 1986 – Ended Sept. 30, 2002
3% Began Oct. 1, 2002
Local Administration – Began Sept. 1, 1991
Local Administration – Ended Dec. 31, 2005
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
6% All Other Taxable Transactions
20 CLAY
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1989 – Ended May 31, 1999
3% Began June 1, 1999
Local Administration – Began Jan. 1, 1989
Local Government Infrastructure
1% Began Feb. 1, 1990 – Expired Jan. 31, 2005
Expiration date extended to Dec. 31, 2019
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
21 COLLIER
Rate Tax History
Local Option Tourist Development
3% Began Nov. 1, 1990 – Repealed Nov. 14, 1991
2% Began Jan. 1, 1993 – Ended Dec 31, 1995
3% Began Jan. 1, 1996 – Ended Sept. 30, 2005
4% Began Oct. 1, 2005
Local Administration – Began Jan. 1, 1993
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
6% All Other Taxable Transactions
22 COLUMBIA
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1984 – Ended Apr. 30, 1991
3% Began May 1, 1991 – Ended July 31, 1994
2% Began Aug. 1, 1994 – Ended March 31, 2010
3% Began April 1, 2010
Small County Surtax
1% Began Aug. 1, 1994 – Expires Upon Repeal
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
23 MIAMI-DADE
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1978 – Ended Dec. 31, 1990*
3% Began Jan. 1, 1991 – Ended Sept. 30, 1993*
Convention Development
3% Began May 1, 1984*
Local Administration – Began Apr. 1, 1988 for Both
Taxes
* Surfside and Bal Harbour are charged a 4% Municipal
Resort Tax but are exempt from the Tourist Development and
Convention Development Tax. Miami Beach is also charged a 4%
Municipal Resort Tax and is exempt from the Tourist
Development Tax, however, they are not exempt from Convention
Development Tax.
Charter County & Regional Transportation System Surtax
.5% Began Jan. 1, 2003 – Expires Upon Repeal
Indigent Care Surtax – County Public Hospital
.5% Began Jan. 1, 1992 – Expired Sept. 30, 1998
.5% Began Oct. 1, 1998 – Expires Upon Repeal
Amount Due For Taxable Transaction
Living and Sleeping Accommodations*:
11% Surfside and Bal Harbour
14% Miami Beach
13% The rest of Dade County
7% All Other Taxable Transactions
24 DE SOTO
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2011
Local Government Infrastructure
1% Began Jan. 1, 1988 – Expired Dec. 31, 2002
Small County Surtax
1% Began Jan. 1, 2003 – Expires Upon Repeal
Amount Due For Taxable Transaction
9% Living and Sleeping Accommodations
7% All Other Taxable Transaction
25 DIXIE
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2011
Local Government Infrastructure
1% Began Apr. 1, 1990 – Expired Mar. 31, 2005
Small County Surtax
1% Began Apr. 1, 2005 – Expires Dec. 31, 2029
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transaction
26 DUVAL
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1979 – Ended Jan. 31, 1994
3% Began Feb. 1, 1994 – Ended Oct. 31, 1994
4% Began Nov. 1, 1994
Convention Development
2% Began Nov. 1, 1984
Local Administration Began Dec. 1, 1990 for Both Taxes
Charter County & Regional Transportation System Surtax
.5% Began Jan. 1, 1989 – Expires Upon Repeal
Infrastructure Surtax
.5% Began Jan. 1, 2001 – Expires Dec. 31, 2030
Amount Due For Taxable Transactions
13% Living and Sleeping Accommodations
7% All Other Taxable Transaction
27 ESCAMBIA
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1980 – Ended Feb. 29, 1988
3% Began Mar. 1, 1988 – Ended Apr. 30, 1996
4% Began May 1, 1996 - Ended Apr. 30, 1999
3% Began May 1, 1999 – Ended July 31, 2000
4% Began Aug. 1, 2000
Local Administration – Began June 1, 1989
Local Government Infrastructure
1% Began June 1, 1992 – Expired May 31, 1999
1% Extended Eff. June 1, 1999 – Expired May 31, 2007
1% Extended Eff. June 1, 2007 – Expires Dec. 31, 2017
School Capital Outlay Surtax
.5% Began Jan. 1, 1998 – Expired Dec. 31, 2002
.5% Extended to Dec. 31, 2017
Amount Due For Taxable Transactions
11.5% Living and Sleeping Accommodations
7.5% All Other Taxable Transactions
28 FLAGLER
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1986 – Ended Feb. 29, 2004
3% Began Mar. 1, 2004 – Ended Nov. 30, 2010
4% Began Dec. 1, 2010
Local Government Infrastructure
1% Began Dec. 1, 1990 – Expired Nov.30, 2005
Repealed Dec. 31, 2002
.5% Began Jan. 1, 2003 – Expires Dec. 31, 2012
School Capital Outlay Surtax
.5% Began Jan. 1, 2003 – Expired Dec. 31, 2012
.5% Extended to Dec. 31, 2022
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
29 FRANKLIN
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2005
Small County Surtax
1% Began Jan. 1, 2008 – Expires upon repeal
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions Began Jan. 1, 1996 –
Expires Upon Repeal
30 GADSDEN
Rate Tax History
Local Options Tourist Development
2% Began Jan. 1, 2003
Local Government Infrastructure
1% Began Jan. 1, 1988 – Expired Dec. 31, 1995
Small County Surtax
1% Began Jan. 1, 1996 – Expires Upon Repeal
Indigent Care Surtax
.5% Began Jan. 1, 2009 – Expires Dec. 31, 2038
Amount Due For Taxable Transactions
9.5% Living and Sleeping Accommodations
7.5% All Other Taxable Transactions
31 GILCHRIST
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2007
Small County Surtax
1% Began Oct. 1, 1992 – Expires Upon Repeal
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
32 GLADES
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2009 – Expires upon repeal
Local Government Infrastructure
1% Began Feb. 1, 1992 – Expired Jan. 31, 2007
1% Began Feb. 1, 2007 – Expires Dec. 31, 2021
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Taxable Transactions
33 GULF
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1999 – Ended Jan. 31, 2002
3% Began Feb. 1, 2002 – Ended Dec. 31, 2006
4% Began Jan. 1, 2007
Local Administration – Began June 1, 2001
School Capital Outlay Surtax
.5% Began July 1, 1997 – Terminated Dec. 31, 2009
Small County Surtax
.5% Began Jan. 1, 2006 – Terminated Dec. 31, 2009
1% Begins Jan. 1, 2010 – Expires upon repeal
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
34 HAMILTON
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 1996 – Ended Dec. 31, 2001
3% Began Jan, 1, 2002
Local Government Infrastructure
1% Began July 1, 1990 – Expired June 30, 2005
Small County Surtax
1% Began July 1, 2005 – Expires Dec. 31, 2019
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
35 HARDEE
Rate Tax History
Local Government Infrastructure
1% Began Jan. 1, 1990 – Expired Dec. 31, 1997
Small County Surtax
1% Began Jan. 1, 1998 – Expired Dec. 31, 2004
Jan. 1, 2005 – Extended Until Repealed
Amount Due For Taxable Transactions
7% All Taxable Transactions
36 HENDRY
Rate Tax History
Local Option Tourist Development
2% Began Feb. 1, 2003 – Ended Apr. 31, 2007
3% Began May 1, 2007
Local Government Infrastructure
1% Began Jan. 1, 1988 – Expired Dec. 31, 2002
Small County Surtax
1% Began Jan. 1, 2003 – Expires Upon Repeal
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
37 HERNANDO
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1993 – Ended July 31, 1998
3% Began Aug. 1, 1998
Local Administration – Began Jan. 1, 1993
School Capital Outlay Surtax
.5% Began Jan.1, 1999 – Expired Dec. 31, 2003
.5% Began Jan.1, 2005 – Expires Dec. 31, 2014
Amount Due For Taxable Transactions
9.5% Living and Sleeping Accommodations
6.5% All Other Taxable Transactions
38 HIGHLANDS
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2003
Local Government Infrastructure
1% Began Nov. 1, 1989 – Expired Oct. 31, 2004
Extended to Oct. 31, 2019
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
39 HILLSBOUROUGH
Rate Tax History
Local Option Tourist Development
2% Began Oct. 1, 1978 – Ended Sept. 30, 1986
3% Began Oct. 1, 1986 – Ended Feb. 28, 1990
4% Began Mar. 1, 1990 – Ended Sept. 30, 1995
5% Began Dec. 1, 1994
Local Administration – Began Jan. 1, 1992
Local Government Infrastructure
.5% Began Dec. 1, 1996 – Expires Nov. 30, 2026
Indigent Care Surtax
.5% Began Dec. 1, 1991 – Ended Sept. 30, 1997
.25% Began Oct. 1, 1997 – Expired Feb. 28, 2001
.25% Expiration Date Extended to Sept. 30, 2001
.5% Began Oct. 1, 2001 – Expires Upon Repeal
Amount Due For Taxable Transactions
12% Living and Sleeping Accommodations
7% All Other Taxable Transactions
40 HOLMES
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2005
Small County Surtax
1% Began Oct.1, 1995 – Expired Sept. 30, 1999
Extended Oct. 1, 1999 – Expired Sept. 30, 2006
Extended Jan. 1, 2006 – Expires Dec. 31, 2013
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
41 INDIAN RIVER
Rate Tax History
Local Option Tourist Development
2% Began Apr. 1, 1987 – Ended Aug. 31, 1993
3% Began Sept. 30, 1993 – Ended Jan. 31, 2001
4% Began Feb.1, 2001
Local Administration – Began Oct. 1, 2000
Local Government Infrastructure
1% Began June 1, 1989 – Expired May 31, 2004
Extended to Dec. 31, 2019
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
42 JACKSON
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1999 – Ended Sept. 31, 2004
4% Began Aug. 1, 2004
Local Government Infrastructure
1% Began June 1, 1988 – Repealed July 1, 1992
Small County Surtax
1% Began June 1, 1995 – Expired May 31, 2010
Extended to Dec. 31, 2025
School Capital Outlay Surtax
.5% Began July 1, 1996 – Expired June 30, 2006
Extended Dec. 31, 2015
Amount Due For Taxable Transactions
11.5% Living and Sleeping Accommodations
7.5% All Other Taxable Transactions
43 JEFFERSON
Rate Tax History
Local Option Tourist Development
2% Began Feb.1, 2007
Local Government Infrastructure
1% Began June 1, 1988 – Expired May 31, 2003
Small County Surtax
1% Began June 1, 2003 – Expires Upon Repeal
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
44 LAFAYETTE
Rate Tax History
Local Government Infrastructure
1% Began Sept. 1, 1991 – Expired Aug. 31, 2006
Small County Surtax
1% Began Sept. 1, 2006 – Expires Upon Repeal
Amount Due For Taxable Transactions
7% All Taxable Transactions
45 LAKE
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1984 – Expired Mar. 31, 2003
4% Began Apr. 1, 2003
Local Administration – Began Nov. 1, 1998
Local Government Infrastructure
1% Began Jan. 1, 1988 – Expired Dec. 31, 2002
Jan. 1, 2003 Extended – Expires Dec. 31, 2017
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
46 LEE
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 1982 – Ended Feb. 29, 1988
3% Began Mar. 1, 1988 – Ended Dec. 31, 2005
5% Began Jan. 1, 2006
Local Administration – Began May 1, 1988
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
6% All Other Taxable Transactions
47 LEON
Rate Tax History
Local Option Tourist Development
2% Began May 1, 1988 – Ended Dec. 31, 1993
3% Began Jan. 1, 1994 – Ended Oct. 31, 2004
4% Began Nov. 1, 2004 – Ended April 30, 2009
5% Began May 1, 2009 – Expires upon repeal
Local Administration – Began Oct. 1, 1994
Local Government Infrastructure
1% Began Dec. 1, 1989 – Expired Nov. 30, 2004
Expiration Date Extended to Dec. 31, 2019
School Capital Outlay Surtax
.5% Began Jan. 1, 2003 – Expires Dec. 31, 2012
Amount Due For Taxable Transactions
12.5% Living and Sleeping Accommodations
7.5% All Other Taxable Transactions
48 LEVY
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1. 2003
Small County Surtax
1% Began Oct. 1, 1992 – Expires Upon Repeal
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
49 LIBERTY
Rate Tax History
Small County Surtax
1% Began Nov. 1, 1992 – Expires Upon Repeal
School Capital Outlay Surtax
.5% Began Jan. 1, 2012 – Expires Dec. 31, 2020
Amount Due For Taxable Transactions
7.5% All Taxable Transactions
50 MADISON
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1999 – Ended Nov. 30, 2002
3% Began Dec. 1, 2002
Local Government Infrastructure
1% Began Aug. 1, 1989 – Expired July 31, 2004
Small County Surtax
1% Began Aug. 1, 2004 – Expires Upon Repeal
Indigent Care Surtax
.5% Began Jan. 1, 2007 – Expires Upon Repeal
Amount Due For Taxable Transactions
10.5% Living and Sleeping Accommodations
7.5% All Other Taxable Transactions
51 MANATEE
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1981 – Ended Sept. 30, 1986
3% Began Oct. 1, 1986 – Ended Nov. 30, 2003
4% Began Dec. 1, 2003 – Ended May 30, 2009
5% Began June 1, 2009 – Expires upon repeal
Local Administration – Began Oct. 1, 1989
Local Government Infrastructure
1% Began Jan. 1, 1990 – Terminated Jan. 1, 1993
1% Reinstated July 1, 1994 – Expired June, 30, 1999
School Capital Outlay Surtax
.5% Began Jan. 1, 2003 – Expires Dec. 31, 2017
Amount Due For Taxable Transactions
11.5% Living and Sleeping Accommodations
6.5% All Other Taxable Transactions
52 MARION
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2005
Local Administration – Began April 1, 2008
Local Government Infrastructure
1% Began Jan. 1, 2003 – Expired Dec. 31, 2004
School Capital Outlay Surtax
.5% Began Jan. 1, 2005 – Expired Dec. 31, 2009
Amount Due For Taxable Transactions
8.0% Living and Sleeping Accommodations
6.0% All Other Taxable Transactions
53 MARTIN
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 2002 – Expired April 30, 2008
4% Began May 1, 2008 – Expires upon repeal
Local Administration – Began Nov. 1, 2002
Local Government Infrastructure
1% Began June 1, 1996 – Expired May 31, 1997
1% Began Jan. 1, 1999 – Expired Dec. 31, 2001
.5% Began Jan. 1, 2007 – Expired Dec. 31, 2011
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
6% All Other Taxable Transactions
54 Monroe
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1981 – Ended Oct. 31, 1986
12/81 Key West Only; 4/84 went County wide
3% Began Nov. 1, 1986 – May 31, 2009
11/86 Key West Only; 7/87 went County wide
4% Began June 1, 2009 – Expires upon repeal
Local Administration – Began Jan. 1, 1991
Tourist Impact
1% Began May 1, 1988
Local Administration – Began Jan. 1, 1996
Local Government Infrastructure
1% Began Nov. 1, 1989 – Expired Oct. 31, 2004
Extended Mar. 14, 2000 to Dec. 31, 2018
School Capital Outlay Surtax
.5% Began Jan. 1, 1996 – Expired Dec. 31, 2005
Extended Jan. 1, 2006 to Dec. 31, 2015
Amount Due For Taxable Transactions
12.5% Living and Sleeping Accommodations
7.5% All Other Taxable Transactions
55 NASSAU
Rate Tax History
Local Option Tourist Development*
2% Began Jan. 1, 1989 – Ended Nov. 30, 2008
3% Began Dec. 1, 2008 – Ended March 31, 2010
4% Began Apr. 1, 2010
Local Administration – Began May 1, 1989
*Amelia Island Only
Small County Surtax
.5% Began Dec. 1, 1993 – Expired Nov. 30, 1994
1% Began Mar. 1, 1996 – Expires Upon Repeal
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations, Amelia Island only
7% All Other Taxable Transactions
56 OKALOOSA
Rate Tax History
Local Option Tourist Development*
2% Began Nov. 1, 1989 – Ended June 30, 1999
4% Began July 1, 1999 – Ended Dec. 31, 2007
5% Began Jan. 1, 2008
Local Administration – Began July 1, 1992
*Only Voting Precincts 19, 20, 21, 22, 24, 27, 30, 33, 35,
38, 41, 42 and 44. Note that these precincts have changed
with each ordinance.
Local Government Infrastructure
.5% Began Oct. 1, 1989 – Expired Sept. 30, 1991
1% Began Aug. 1, 1995 – Expired July 31, 1999
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations*
6% All Other Taxable Transactions
57 OKEECHOBEE
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1993 – Ended Nov. 30, 1996
3% Began Dec. 1, 1996
Small County Surtax
1% Began Oct. 1, 1995 – Expired Sept. 30, 1999
Expiration Extended Until Repealed
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
58 ORANGE
Rate Tax History
Local Option Tourist Development
2% Began May 1, 1978 – Ended May 31, 1986
3% Began June 1, 1986 – Ended Sept. 30, 1989
4% Began Oct. 1, 1989 – Ended Jan. 31, 1995
5% Began Feb. 1, 1995 – Ended Aug. 31, 2006
6% Began Sept. 1, 2006
Local Administration – Began Jan. 1, 1992
School Capital Outlay Surtax
.5% Began Jan. 1, 2003 – Expires Dec. 31, 2015
Amount Due For Taxable Transactions
12.5% Living and Sleeping Accommodations
6.5% All Other Taxable Transactions
59 OSCEOLA
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1977 – Ended June 30, 1986
3% Began July 1, 1986 – Ended Sept. 30, 1990
4% Began Oct. 1, 1990 – Ended Aug. 31, 1997
5% Began Sept. 1, 1997 – Ended June 30, 2004
6% Began July 1, 2004
Local Administration – Began May 1, 1992
Local Government Infrastructure
1% Began Sept. 1, 1990 – Expired Aug. 31, 2005
Expiration Date Extended to Aug. 31, 2025
Amount Due For Taxable Transactions
13% Living and Sleeping Accommodations
7% All Other Taxable Transactions
60 PALM BEACH
Rate Tax History
Local Option Tourist Development
1% Began Oct. 1, 1982 – Ended Dec. 31, 1983
2% Began Jan. 1, 1984 – Ended Jan. 31, 1989
3% Began Feb. 1, 1989 – Ended Dec. 31, 1993
4% Began Jan. 1, 1994 – Ended Nov. 30, 2006
5% Began Dec. 1, 2006
Local Administration – Began Jan.1, 1993
School Capital Outlay Surtax
.5% Began Jan. 1, 2005 – Expired Dec. 31, 2010
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
6% All Other Taxable Transactions
61 PASCO
Rate Tax History
Local Option Tourist Development
2% Began Jan 1, 1991
Discretionary Infrastructure Sales Surtax
1% Began Jan. 1, 2005 – Expires Dec. 31, 2014
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
62 PINELLAS
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 1978 – Ended June 30, 1988
3% Began July 1, 1988 – Ended Dec. 31, 1995
4% Began Jan. 1, 1996 – Ended Nov. 30, 2005
5% Began Dec. 1, 2005
Local Administration – Began Oct. 1, 1990
Local Government Infrastructure
1% Began Feb. 1, 1990 – Expires Dec. 31, 2019
Amount Due For Taxable Transactions
12% Living and Sleeping Accommodations
7% All Other Taxable Transactions
63 POLK
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1986 – Ended Sept. 30, 1990
3% Began Oct. 1, 1990 – Ended Apr. 30, 1994
4% Began May 1, 1994 – Ended Feb. 29, 2004
5% Began Mar. 1, 2004 – Due to end 9-30-07
9-13-06 Re-levied Until Repealed
Local Administration – Began Jan. 1, 1994
School Capital Outlay Surtax
.5% Began Jan. 1, 2004 – Expires Dec. 31, 2018
Indigent Health Care Sales Surtax
.5% Began Jan. 1, 2005 – Expires Dec. 31, 2019
Amount Due For Taxable Transactions
12% Living and Sleeping Accommodations
7% All Other Taxable Transactions
64 PUTNAM
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1993 – Ended Jan. 31, 2008
4% Began Feb. 1, 2008
Local Administration – Began Apr. 1, 1999
Local Government Infrastructure
1% Began Jan. 1, 2003 – Expires Dec. 31, 2017
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
65 ST. JOHNS
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1986 – Ended Dec. 31, 1991
3% Began Jan. 1, 1992 – Ended March 31, 2010
4% Began April 1, 2010
Local Administration – Began Aug. 1, 1988
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodation
6% All Other Taxable Transactions
66 ST. LUCIE
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 1984 – Ended Jan. 31, 1988
3% Began Feb. 1, 1988 – Ended July 31, 1997
4% Began Aug. 1, 1997 – Expired Dec. 31, 2002
3% Began Jan. 1, 2003 – Expired Jan. 31, 2003
4% Began Feb. 1, 2003 – Ended Feb. 28, 2003
5% Began Mar. 1, 2003 – Expires Jan. 31, 2018
3% Will begin on Feb. 1, 2018
Local Administration – Began May 1, 1991
School Capital Outlay Surtax
.5% Began July 1, 1996 – Expired June 30, 2006
Extended Jan.1, 2006 – Expires Dec. 31, 2026
Amount Due For Taxable Transactions
11.5% Living and Sleeping Accommodations
6.5% All other Taxable Transactions
67 SANTA ROSA
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1992 – Ended Sept. 30, 1996
3% Began Oct. 1, 1996 – Ended May 31, 2006
4% Began June 1, 2006
Local Administration – Began May 1, 1994
Local Government Infrastructure
1% Began Sept. 1, 1993 – Repealed Sept. 1, 1998
School Capital Outlay Surtax
.5% Began Oct. 1, 1998 – Expires Dec. 31, 2018
Amount Due For Taxable Transactions
10.5% Living and Sleeping Accommodations
6.5% All Other Taxable Transactions
68 SARASOTA
Rate Tax History
Local Option Tourist Development
2% Began Nov. 1, 1988 – Ended Mar. 31, 1997
3% Began Apr. 1, 1997 – Ended Apr. 30, 2007
4% Began May 1, 2007 – Ended Apr. 30, 2010
4.5% Began May 1, 2010 – Ended April 30, 2011
5% Began May 1, 2011
Local Administration – Began June 1, 1992
Local Government Infrastructure
1% Began Sept. 1, 1989 – Expired Aug. 31, 2004
June 2003 Extended - Expires Aug. 30, 2009
Nov. 2007 Extended – Expires Dec. 31, 2024
Amount Due For Taxable Transactions
12% Living and Sleeping Accommodations
7% All Other Taxable Transactions
69 SEMINOLE
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1989 – Ended Dec. 31, 1992
3% Began Jan. 1, 1993 – Ended Dec. 31, 2008
4% Began Jan. 1, 2009 – Ended Jan. 31, 2009
5% Began Feb. 1, 2009 – Expires upon repeal
Local Administration – Began Sept. 1, 1993
Local Government Infrastructure
1% Began Oct. 1, 1991 – Expired Sept. 30, 2001
1% Began Jan. 1, 2002 – Expired Dec. 31, 2011
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
6% All Other Taxable Transactions
70 SUMTER
Rate Tax History
Local Options Tourist Development
2% Began Jan. 1, 2005
Small County Surtax
1% Began Jan. 1, 1993 – Expires Upon Repeal
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
71 SUWANNEE
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 1991
Local Administration – Began Nov. 1, 2001
Local Government Infrastructure
1% Began Jan. 1, 1988 – Expired Dec. 31, 2002
Small County Surtax
1% Began Jan. 1, 2003 – Expires Upon Repeal
Amount Due For Taxable Transactions
9% Living and Sleeping Accommodations
7% All Other Taxable Transactions
72 TAYLOR
Rate Tax History
Local Option Tourist Development
2% Began Dec. 1, 1998 – Ended Dec.31, 2005
3% Began Jan. 1, 2006
Local Administration – Began July 1, 2006
Local Government Infrastructure
1% Began Aug. 1, 1989 – Expired Upon Repeal
Repealed Dec. 31, 1999 Ordinance 99-10
Small County Surtax
1% Began Jan. 1, 2000 – Expires Dec. 31, 2029
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
73 UNION
Rate Tax History
Small County Surtax
1% Began Feb. 1, 1993 – Expired Jan. 31, 1996
Extended Feb. 1, 1996 – Expired Jan. 31, 2001
Extended Feb. 1, 2001 – Expired Dec. 31, 2005
Extended Jan. 1, 2006 – Expires Upon Repeal
Amount Due For Taxable Transactions
7% All Taxable Transactions
74 VOLUSIA
Rate Tax History
Local Option Tourist Development
2% Began May 1, 1978 – Ended June 30, 2003
3% Began July 1, 2003
Local Administration – Began April 1, 1990
Convention Development
This applies to the Halifax Advertising Tax District and the
West Volusia Advertising District only.
1% Began Oct. 1, 1984 – Ended Aug. 31, 1991
2% Began Sept. 1, 1991 – Ended Sept. 30, 1995
3% Began Oct. 1, 1995
This applies to the Southeast Volusia Advertising Tax District
only.
1% Began Oct. 1, 1987 – Ended Mar. 31, 1992
2% Began Apr. 1, 1992 – Ended Sept. 30, 2000
3% Began Oct. 1, 2000
Local Administration – Began Apr. 1, 1990
School Capital Outlay Surtax
.5% Began Jan. 1, 2002 – Expires Dec. 31, 2016
Amount Due For Taxable Transactions
12.5% Living and Sleeping Accommodations for Halifax and
West Volusia Advertising Districts, and Southeast Volusia
Advertising District.
9.5% All areas outside these Districts, that offers Living
and Sleeping Accommodations
6.5% All Other Taxable Transactions
75 WAKULLA
Rate Tax History
Local Option Tourist Development
2% Began Apr. 1, 1995 – Ended Oct. 31, 2011
3% Began Nov. 1, 2011 – Ended Feb. 29, 2012
4% Began March 1, 2012
Local Administration – Began Dec. 1, 1996
Local Administration – Ended Sept. 30, 2009
Local Government Infrastructure
1% Began Jan. 1, 1988 – Expired Dec. 31, 2002
Extended to Dec. 31, 2017
Amount Due For Taxable Transactions
11% Living and Sleeping Accommodations
7% All Other Taxable Transactions
76 WALTON
Rate Tax History
Local Option Tourist Development
2% Began Oct. 1, 1986* - Ended Jan. 31, 1999
3% Began Feb. 1, 1999* - Ended Apr. 30, 2004
4% Began May 1, 2004* - Ended Sept. 30, 2009
4.5% Began Oct. 1, 2009* - Expires Sept. 30, 2014
4% Will begin on Oct. 1, 2014
Local Administration – Began Oct. 1, 1991
*Only Zip Codes 32459, 32550, 32454, 32461 and Walton’s
part of 32413. Note that these zip codes have changed over
time.
Small County Surtax
1% Began Feb. 1, 1995 – Expires Upon Repeal
Amount Due For Taxable Transactions
11.5% Living and Sleeping Accommodations*
7% All Other Taxable Transactions
77 WASHINGTON
Rate Tax History
Local Option Tourist Development
2% Began Jan. 1, 2001 – Ended June 30, 2006
3% Began July 1, 2006
Small County Surtax
1% Began Nov. 1, 1993 – Expires Upon Repeal
Amount Due For Taxable Transactions
10% Living and Sleeping Accommodations
7% All Other Taxable Transactions
SOURCE: Florida Department of Revenue website.