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Florida's Discretionary Sales Surtax


Florida's Discretionary Sales Surtax

Discretionary sales surtax is a sales tax imposed by most Florida counties. The surtax applies to most transactions subject to sales or use tax. Discretionary sales surtax is also known as local option county sales tax. Sales tax dealers must collect discretionary sales surtax and the 6 percent state sales tax from the purchaser at the time of sale.

You must remit both taxes to the Department of Revenue. Revenue distributes the discretionary sales surtax collected back to the counties that levy the surtax. Counties use these funds to help pay for local authorized projects.

When Is a Transaction Subject to Surtax?

You must collect discretionary sales surtax when the transaction occurs in, or delivery is into, a county that imposes a surtax and the sale is subject to sales and use tax. Use the chart below to help you determine when to collect the surtax.

When and at What Rate to Collect Discretionary Sales Surtax (Local Option County Tax) on Taxable Sales
If a selling dealer located in any Florida county with a discretionary surtax sells & delivers into the county where the selling vendor is located surtax is collected at the county rate where the delivery is made
If a selling dealer located in any Florida county with or without a discretionary surtax sells & delivers into counties with different discretionary surtax rates surtax is collected at the county rate where the delivery is made
If a selling dealer located in any Florida county with or without a discretionary surtax sells & delivers into counties without a discretionary surtax surtax is not collected
If an out-of-state selling dealer sells & delivers into a Florida county with a discretionary surtax surtax is collected at the county rate where delivery is made
If an out-of-state selling dealer sells & delivers into a Florida county without a discretionary surtax surtax is not collected
  • Get more information about how to determine when a transaction occurs in a county imposing a surtax.

    Discretionary sales surtax applies to transactions when:

    • The selling dealer delivers taxable goods or taxable services in or into a county with a surtax.
    • The event for which an admission is charged is located in a county with a surtax. (Surtax is due at the rate of the county where the event takes place.)
    • The consumer of electricity is located in a county with a surtax.
    • The sale of prepaid calling arrangements occurs in a county with a surtax.
    • The location or delivery of tangible personal property covered by a service warranty is within a surtax county.
    • The commercial real property that is leased or rented, or upon which a license for use is granted, is in a county with a surtax.
    • The rental of living or sleeping accommodations (transient rentals) occurs in a county with a surtax.
    • A registered dealer owing use tax on purchases or leases is in a county with a surtax.

Tax Rates

The discretionary sales surtax rate depends on the county. Rates currently range from .5 percent to 1.5 percent. A few counties do not impose the surtax. Form DR-15DSS lists current discretionary sales surtax rates by county and is updated yearly in November.

Limit on Amount of Tax Charged

In many cases, there is a limit to the amount of tax charged. Discretionary sales surtax applies to the first $5,000 of the sales amount on the sale, use, lease, rental, or license to use any item of tangible personal property. Tangible personal property is personal property that you can see, weigh, measure, or touch, or is in any manner perceptible to the senses, including electricity. The $5,000 cap does not apply to rentals of real property, transient rentals, or services.

Filing and Paying Taxes

Selling dealers pay discretionary sales surtax along with sales and use tax on the Sales and Use Tax Return. You can file and pay the tax and surtax using Revenue's secure web application, or you may buy software from software vendor. You can access the web application using your certificate number and business partner number or a Revenue-issued user ID and password. You must enroll in our e-Services program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint returns.

Resources

Sales and use tax brochure.

Discretionary sales surtax brochure.

How to Calculate, Collect, and Report Your Discretionary Sales Surtax [You may need to disable pop-up blockers for this site]

Guide for Business Owners contains detailed information about calculating sales and use tax and discretionary sales surtax, filing returns, and more.