Discretionary sales surtax is a sales tax imposed by most Florida counties. The surtax applies to most transactions subject to the sales or use tax. The tax is also called a 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.
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 to help you determine when to collect the surtax.
|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|
Discretionary sales surtax applies to transactions when:
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 Florida counties and their rates. The form is updated yearly in November.
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 electric power or energy. The $5,000 cap does not apply to rentals of real property, transient rentals, or services.
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 an approved 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.
Businesses whose sales and use tax collections are less than $20,000 per year may pay and report tax using a paper Sales and Use Tax Return (Form DR-15). Revenue has detailed instructions (Form DR-15N) to help you accurately complete your return. Returns and payments are due on the 1st and late after the 20th day of the collection period following the collection period. However, we encourage all taxpayers to file and pay electronically.
How to Calculate, Collect, and Report Your Discretionary Sales Surtax [You may need to disable blocking pop-ups for this site]
Guide for Business Owners contains detailed information about calculating sales and use tax and discretionary sales surtax, filing returns, and more.