Discretionary Sales Surtax Information                                                         DR-15DSS
                                                                                                                                         R. 11/22
                                                                                                                               Page 1 of 2
                                             for Calendar Year 2023
                                 - A county with more than one surtax is shaded in gray.shaded in gray.
                                 - Anew, revised, extended,  or expiring surtax isprinted in bold.
                   7RWDO                 (ႇHFWLYH            ([SLUDWLRQ               7RWDO                 (ႇHFWLYH           ([SLUDWLRQ
  County           Surtax Rate      Date            Date        County              Surtax Rate               Date                   Date
Alachua      1.5%          (.5%) Jan 1, 2019    Dec 31, 2030    -HႇHUVRQ          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      1%                  Jan 1, 2019    Dec 31, 2025    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
                                                                                                               

                                                                                                                              DR-15DSS
                                                                                                                              R. 11/22
                                                                                                                              Page 2 of 2

For 2023, the following counties have surtax rate changes:  

Alachua        1.5% Total Surtax Rate
                                •   New 1% local government infrastructure surtax begins 1/1/2023 and expires 12/31/2032.
                                •   Current .5% local government infrastructure surtax is repealed HႇHFWLYH            
                                ‡   &XUUHQW     VFKRRO FDSLWDO RXWOD\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV            

Columbia      1.5% Total Surtax Rate
                                •   New .5% school capital outlay surtax begins 1/1/2023 and expires 12/31/2042.
                                ‡   &XUUHQW    VPDOO FRXQW\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV XSRQ UHSHDO 

Flagler          1% Total Surtax Rate 
                                •   Current .5% school capital outlay surtax is extended and expires 12/31/2032.  
                                ‡   &XUUHQW     VPDOO FRXQW\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV             

Franklin        1.5% Total Surtax Rate
                                •   New .5% school capital outlay surtax begins 1/1/2023 and expires 12/31/2042.
                                ‡   &XUUHQW    VPDOO FRXQW\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV XSRQ UHSHDO 

Hendry          1.5% Total Surtax Rate
                                •   New.5% school capital outlay surtax begins 1/1/2023 and expires 12/31/2042.
                                •   &XUUHQW    VPDOO FRXQW\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV XSRQ UHSHDO  

Wakulla         1.5% Total Surtax Rate
                                •   New .5% school capital outlay surtax begins 1/1/2023 and expires 12/31/2032.
                                ‡   &XUUHQW    ORFDO JRYHUQPHQW LQIUDVWUXFWXUH VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV            

In future years, the following counties have surtax rate changes:

Monroe         1.5% Total Surtax Rate 
                                •   Current 1% local government infrastructure surtax is H[WHQGHG  HႇHFWLYH           
                                     and expires 12/31/2048.   
                                ‡   &XUUHQW     VFKRRO FDSLWDO RXWOD\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV             

Osceola        1.5% Total Surtax Rate
                                •   Current 1% local government infrastructure surtax is H[WHQGHG  HႇHFWLYH           
                                     and expires 12/31/2045. 
                                ‡   &XUUHQW     VFKRRO FDSLWDO RXWOD\ VXUWD[ UHPDLQV LQ HႇHFW DQG H[SLUHV               

Pasco            1% Total Surtax Rate 
                                •   Current 1% local government infrastructure surtax is H[WHQGHG  HႇHFWLYH           
                                     and expires 12/31/2039.   

Sarasota       1% Total Surtax Rate
                                •   Current 1% local government infrastructure surtax is H[WHQGHG  HႇHFWLYH           
                                     and expires 12/31/2039.

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