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                                                                                                                                        DR-15DSS
                                  Discretionary Sales Surtax Information                                                                        R. 11/23
                                                                                                                                        Page 1 of 2
                                                 for Calendar Year 2024
                                  - A county with more than one surtax is shaded in gray.shaded in gray.
                                  - Anew, revised, extended,         or expiring surtax isprinted in bold.
                   Total                 Effective            Expiration                      Total                 Effective           Expiration
  County           Surtax Rate              Date                Date     County             Surtax Rate              Date                   Date
Alachua      1.5%           (.5%) Jan 1, 2019       Dec 31, 2030         Jefferson        1%                  Jun 1, 1988    None
                   (1%)           Jan 1, 2023       Dec 31, 2032         Lafayette        1%                  Sep 1, 1991    None
Baker        1%                   Jan 1, 1994       None                 Lake             1%                  Jan 1, 1988    Dec 31, 2032
Bay          1%    (.5%)          Jan 1, 2011       Dec 31, 2030         Lee              .5%                 Jan 1, 2019    Dec 31, 2028
                   (.5%)          Jan 1, 2017       Dec 31, 2026         Leon             1.5%          (1%)  Dec 1, 1989    Dec 31, 2039
Bradford     1%                   Mar 1, 1993       None                                                (.5%) Jan 1, 2003    Dec 31, 2027
Brevard      1%    (.5%)          Jan 1, 2015       Dec 31, 2026         Levy             1%                  Oct 1, 1992    None
                   (.5%)          Jan 1, 2017       Dec 31, 2026         Liberty          1.5%          (1%)  Nov 1, 1992    None
Broward      1%                   Jan 1, 2019       Dec 31, 2048                                        (.5%) Jan 1, 2017    Dec 31, 2026
Calhoun      1.5%  (1%)           Jan 1, 1993       None                 Madison          1.5%          (1%)  Aug 1, 1989    None
                   (.5%)          Jan 1, 2009       Dec 31, 2028                                        (.5%) Jan 1, 2007    None
Charlotte    1%                   Apr 1, 1995       Dec 31, 2026         Manatee          1%            (.5%) Jan 1, 2003    Dec 31, 2032
Citrus       None                                                                                       (.5%) Jan 1, 2017    Dec 31, 2031
Clay         1.5%  (1%)           Feb 1, 1990       Dec 31, 2039         Marion           1%                  Jan 1, 2017    Dec 31, 2024
                   (.5%)          Jan 1, 2021       Dec 31, 2050         Martin           .5%                 Jan 1, 2019    Dec 31, 2025
Collier      None                                                        Miami-Dade       1%            (.5%) Jan 1, 1992    None
Columbia     1.5%  (1%)           Aug 1, 1994       None                                                (.5%) Jan 1, 2003    None
                   (.5%)          Jan 1, 2023       Dec 31, 2042         Monroe           1.5%          (1%)  Nov 1, 1989    Dec 31, 2048
DeSoto       1.5%  (1%)           Jan 1, 1988       None                                                (.5%) Jan 1, 1996    Dec 31, 2025
                   (.5%)          Jan 1, 2015       Dec 31, 2035
                                                                         Nassau           1%                  Mar 1, 1996    None
Dixie        1%                   Apr 1, 1990       Dec 31, 2029
                                                                         Okaloosa         1%            (.5%) Jan 1, 2019    Dec 31, 2028
Duval        1.5%  (.5%)          Jan 1, 1989       None
                                                                                                        (.5%) Jan 1, 2021    Dec 31, 2030
                   (.5%)          Jan 1, 2001       Dec 31, 2030
                                                                         Okeechobee       1%                  Oct 1, 1995    None
                   (.5%)          Jan 1, 2021       Dec 31, 2035
                                                                         Orange           .5%                 Jan 1, 2003    Dec 31, 2025
Escambia     1.5%  (1%)           Jun 1, 1992       Dec 31, 2028
                                                                         Osceola          1.5%          (1%)  Sep 1, 1990    Dec 31, 2045
                   (.5%)          Jan 1, 1998       Dec 31, 2027
                                                                                                        (.5%) Jan 1, 2017    Dec 31, 2036
Flagler      1%    (.5%)          Jan 1, 2003       Dec 31, 2032
                                                                         Palm Beach       1%                  Jan 1, 2017    Dec 31, 2026
                   (.5%)          Jan 1, 2013       Dec 31, 2032
                                                                         Pasco            1%                  Jan 1, 2005    Dec 31, 2039
Franklin     1.5%  (1%)           Jan 1, 2008       None
                                                                         Pinellas         1%                  Feb 1, 1990    Dec 31, 2029
                   (.5%)          Jan 1, 2023       Dec 31, 2042
                                                                         Polk             1%            (.5%) Jan 1, 2004    Dec 31, 2033
Gadsden      1.5%  (1%)           Jan 1, 1996       None
                   (.5%)          Jan 1, 2009       Dec 31, 2038                                        (.5%) Jan 1, 2005    Dec 31, 2044
Gilchrist    1%                   Oct 1, 1992       None                 Putnam           1%                  Jan 1, 2003    Dec 31, 2032
Glades       1%                   Jan 1, 2022       Dec 31, 2031         St. Johns        .5%                 Jan 1, 2016    Dec 31, 2025
Gulf         1%                   Jan 1, 2010       None                 St. Lucie        1%          (.5%)   Jul 1, 1996    Dec 31, 2026
Hamilton     1%                   Jul 1, 1990       Dec 31, 2029                                        (.5%) Jan 1, 2019    Dec 31, 2028
Hardee       1%                   Jan 1, 1998       None                 Santa Rosa       1%            (.5%) Oct 1, 1998    Dec 31, 2028
Hendry       1.5%  (1%)           Jan 1, 1988       None                                                (.5%) Jan 1, 2017    Dec 31, 2026
                   (.5%)          Jan 1, 2023       Dec 31, 2042         Sarasota         1%                  Sep 1, 1989    Dec 31, 2039
Hernando     .5%                  Jan 1, 2016       Dec 31, 2025         Seminole         1%                  Jan 1, 2015    Dec 31, 2024
Highlands    1.5%  (1%)           Nov 1, 1989       Dec 31, 2033         Sumter           1%                  Jan 1, 1993    None
                   (.5%)          Jan 1, 2017       Dec 31, 2036         Suwannee         1%                  Jan 1, 1988    None
Hillsborough 1.5%  (.5%)          Dec 1, 1996       Nov 30, 2026         Taylor           1%                  Aug 1, 1989    Dec 31, 2037
                   (.5%)          Oct 1, 2001       None                 Union            1%                  Feb 1, 1993    None
                   (.5%)          Jan 1, 2019       Dec 31, 2028         Volusia          .5%                 Jan 1, 2002    Dec 31, 2031
Holmes       1.5%  (1%)           Oct 1, 1995       Dec 31, 2028         Wakulla          1.5%          (1%)  Jan 1, 1988    Dec 31, 2037
                   (.5%)          Jan 1, 2021       Dec 31, 2026                                        (.5%) Jan 1, 2023    Dec 31, 2032
Indian River 1%                   Jun 1, 1989       Dec 31, 2034         Walton           1%                  Feb 1, 1995    None
Jackson      1.5%  (1%)           Jun 1, 1995       Dec 31, 2025         Washington       1.5%          (1%)  Nov 1, 1993    None
                   (.5%)          Jul 1, 1996       Dec 31, 2025                                        (.5%) Jan 1, 2019    Dec 31, 2028



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                                                                                                                       DR-15DSS
                                                                                                                       R. 11/23
                                                                                                                       Page 2 of 2

For 2024, the following county has a surtax rate change:  

Collier              0% Total Surtax Rate
                                •   Current 1% local government infrastructure surtax is repealed effective 12/31/2023.

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