FL Dept Rev - Florida Discretionary Sales Surtax

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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 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.

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 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 service in or into a county with a surtax.
- The event for which an admission is charged is located in a county with a surtax. (Tax is due at the rate in the county where the event takes place.)
- The consumer of electric power or energy 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 Florida counties and their rates. The form 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 electric power or energy. 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 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.