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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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