Enlarge image | 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 |
Enlarge image | 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. Contact Us Information and tutorials are available at floridarevenue.com/taxes/education. Tax forms and publications are available at floridarevenue.com/forms. To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays. Subscribe to Receive Email Alerts from the Department. Subscribe to receive an email for filing due date reminders, Tax Information Publications (TIPs), or proposed rules. Subscribe today at floridarevenue.com/dor/subscribe. |