Florida County Surtax Changes for 2019
In various Florida counties, tax increases were agreed upon and set to begin in 2019. There are nine counties in Florida that have increased their county surtax rates. Below is a summary of the surtax rate increase for each county along with the total surtax rate effective Jan. 1, 2019.
2019 | Total | Total | |
Increase | Surtax | Tax | |
Alachua | 0.50% | 1% | 7% |
Broward | 1% | 1% | 7% |
Collier | 1% | 1% | 7% |
Hillsborough | 1.50% | 2.50% | 8.50% |
Lee | 0.50% | 0.50% | 6.50% |
Martin | 0.50% | 0.50% | 6.50% |
Okaloosa | 0.50% | 0.50% | 6.50% |
St. Lucie | 0.50% | 1% | 7% |
Washington | 0.50% | 1.50% | 7.50% |
In addition to increases to surtax amounts starting this year, other counties have extended or revised surtax rates. You can find a downloadable PDF of the Florida Department of Revenue county surtax rates in Form DR-15DSS at the end of this article.
This form also lists surtax rates that are set to expire this year. Only Hamilton County’s surtax rate is set to expire. If nothing changes, then Hamilton county will not impose a surtax as of January 1, 2020. It is a long year, though, and who knows what could change in that county or any of the others.
Feel free to give us a call if you have any surtax questions for a Florida county. We offer a free initial consultation and can help with any questions you have about surtax rates or the application of the rate to Florida taxable sales. Reporting with the wrong surtax amount on 2019 sales tax returns is an easy way to trigger and audit or criminal investigation. It is wise to avoid these possibilities to the extent it is in you or your client’s control.
About the author: Mr. Parker is a sales and use tax attorney and an associate in the law firm the Law Offices of Moffa, Sutton, & Donnini, P.A., based in the firm's Tampa office. Mr. Parker's practice includes state tax audits and controversies involving sales and use tax and all other state taxes including communication service tax, cigarette & tobacco tax, motor fuel tax, and Native American taxation. Mr. Parker received his law degree and L.L.M. in Taxation from the University of Florida. If you want to learn more about Mr. Parker then please visit his firm bio.
At the Law Office of Moffa, Sutton, & Donnini, PA, our primary practice area is Florida taxes, with a very heavy emphasis in Florida sales and use tax. We have defended clients against Florida sales and use taxes for more than 25 years with over 100 years of cumulative experience working for our firm. Our partners are both CPAs/Accountants and Attorneys, so we understand both the accounting side of the situation as well as the legal side. We represent taxpayers and business owners from the entire State of Florida. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you.
AUTHORITY
Florida Form DR-15DSS – Discretionary Sales Surtax Information for Calendar Year 2019
ADDITIONAL RESOURCES
Florida Discretionary Sales Surtax: DOR Errors, Published May 11, 2014, by Matthew Parker, Esq.
FL SALES TAX: $5,000 SURTAX CAP ON BULK SALES, Published July 4, 2018, by James Sutton, CPA, Esq.