Skip menu navigation
Home » Taxes


Local Option Taxes Authorized by the Legislature

Florida law authorizes local governments to impose several types of local option taxes. In some cases the Department of Revenue administers the tax for the local government and in other cases the local government administers the tax. When the Department administers the tax, its responsibilities include collecting the tax and distributing the funds to local governments for them to spend on locally authorized projects.

See below for brief descriptions of the taxes. For more details, including eligibility requirements, administrative procedures, formulas for distribution and revenue estimates, see the Local Government Financial Information Handbook. This publication is prepared yearly by the Legislature's Office of Economic and Demographic Research (EDR).

For collections and distribution data on local option and other taxes, see the Department of Revenue's tax data page.


Local Discretionary Sales Surtaxes
 Section 212.054-.055, Florida Statutes

Eight different types of local discretionary sales surtaxes (also called local option county sales taxes) are allowed by law and are potential revenue sources for county and municipal governments and school districts. Local discretionary sales surtaxes apply to all transactions subject to the state sales and communications services taxes.

Local discretionary sales surtax rates vary from county to county. They are set by the local government within the limits set by Florida Statutes. Form DR-15DSS lists Florida counties and their rates. The form is updated yearly in November. Read more about discretionary sales surtax.

The Department of Revenue administers, collects, and enforces discretionary sales surtaxes. The Department transfers the proceeds of each county’s collections to the Discretionary Sales Surtax Clearing Trust Fund. Each county has a separate account in the fund.

The 8 types of local discretionary sales surtaxes are:

  • Charter county and regional transportation system surtax
  • Local government infrastructure surtax
  • Small county surtax
  • Indigent care and trauma center surtax
  • County public hospital surtax
  • School capital outlay surtax
  • Voter-approved indigent care surtax
  • Emergency fire rescue services and facilities surtax

Back to top


Local Option Fuel Taxes
 Sections 206.41(1)(d)-(e), 206.87(1)(b)-(c), 336.021, and 336.025, Florida Statutes

County governments are authorized to levy up to 12 cents of local option fuel taxes in three separate levies on fuel sold within the county. The funds are used for transportation expenditures.

  • The ninth-cent fuel tax is a tax of 1 cent on every net gallon of motor and diesel fuel sold within a county.
  • A tax of 1 to 6 cents on every net gallon of motor and diesel fuel sold within a county.
  • A tax of 1 to 5 cents on every net gallon of motor fuel sold within a county. Diesel fuel is not subject to this tax. The funds may also be used to meet the requirements of the capital improvements element of an adopted local government comprehensive plan.

Note: The Florida Legislature has authorized the statewide equalization of local option tax rates on diesel fuel. It requires that the full 6 cents of the 1-to-6-cents fuel tax as well as the 1-cent ninth-cent fuel tax be levied on diesel fuel in every county, even though the county government may not have imposed either tax on motor fuel or may not be levying the tax on motor fuel at the maximum rate. As a result, 7 cents' worth of local option tax revenue on diesel fuel are distributed to local governments, regardless of whether the county is levying these two taxes on motor fuel.

Back to top


Transient Rental Taxes/Tourist Development Taxes
 Section 125.0104, Florida Statutes

In addition to state sales and use tax and discretionary sales surtax, Florida law allows counties to impose local option transient rental taxes on rentals or leases of accommodations in hotels, motels, apartments, rooming houses, mobile home parks, RV parks, condominiums, or timeshare resorts for a term of six months or less. The revenues may be used for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance; however, the approved uses vary according to the particular levy. Depending on a county's eligibility, the maximum tax rate varies from a minimum of 3 percent to a maximum of 6 percent. These local option taxes can be administered by the Department of Revenue or by one or more units of local government. Get a list of Florida counties and their rates (DR-15TDT).

  • 1 or 2 Percent Tax
    Section 125.0104(3)(c), Florida Statutes

    This tourist development tax may be levied by the county’s governing body at a rate of 1 or 2 percent on the total amount charged for transient rental transactions. Generally, the revenues may be used for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance.
  • Additional 1 Percent Tax
    Section 125.0104(3)(d), Florida Statutes

    In addition to the 1 or 2 percent tax, the county’s governing body may levy an additional 1 percent tax on the total amount charged for transient rental transactions. Generally, the revenues may be used for capital construction of tourist-related facilities, tourist promotion, and beach and shoreline maintenance.

    To be eligible to levy the tax, a county must have levied the 1 or 2 percent tax for a minimum of 3 years before the effective date of the levy and imposition of this additional 1 percent tax. If the 1 or 2 percent tax is levied within a subcounty special district, then this additional tax can be levied only in the district.
  • High Tourism Impact Tax
    Section 125.0104(3)(m), Florida Statutes

    In addition to any other tourist development tax imposed, a county with a high tourism impact may levy an additional 1 percent tax on the total amount charged for transient rental transactions. The proceeds must be used according to s. 125.0104(5), F.S. The provisions in s. 125.0104(4)(a)-(d), F.S., regarding the preparation of the county tourist development plan do not apply to this tax.

    Broward, Monroe, Orange, Osceola, and Walton counties have been designated as high tourism impact counties.
  • Professional Sports Franchise Facility Tax
    Section 125.0104(3)(l), Florida Statutes

    In addition to any other tourist development tax imposed, a county may levy up to an additional 1 percent tax on the total amount charged for transient rental transactions. The revenues are used to pay the debt service on bonds issued to finance professional sports franchise facilities, retained spring training franchise facilities, and convention centers. These funds can also be used to promote tourism in the State of Florida, nationally and internationally.

    The provisions in s. 125.0104(4)(a)-(d), F.S., regarding the preparation of the county tourist development plan, do not apply to this tax. Also, the provision in s. 125.0104(3)(b), F.S., that prohibits any county authorized to levy a convention development tax from levying more than the 2 percent tourist development tax, does not apply to this tax.
  • Additional Professional Sports Franchise Facility Tax
    Section 125.0104(3)(n), Florida Statutes

    In addition to any other tourist development tax imposed, a county that has levied the professional sports franchise facility tax may levy an additional tax that is no greater than 1 percent on the total amount charged for transient rental transactions. The proceeds are to pay the debt service on bonds issued to finance professional sports franchise facilities or retained spring training franchise facilities, and to promote tourism.

    The provisions in s. 125.0104(4), F.S., regarding the preparation of the county tourist development plan, do not apply to this tax. Except for Miami-Dade and Volusia counties, any county that has levied the professional sports franchise facility tax is eligible to levy this tax. Any county authorized to levy the consolidated county convention development tax is permitted to levy this tax. This waiver applies only to Duval County.

Back to top


Tourist Impact Tax
 Section 125.0108, Florida Statutes

Any county creating a land authority under s. 380.0663(1), F.S., is authorized to levy a 1 percent tax on transient rental facilities within the county area that is designated as an area of critical state concern under Chapter 380, F.S. If the area(s) of critical state concern are greater than 50 percent of the county’s total land area, the tax may be levied countywide. Get a list of Florida counties and their rates (DR-15TDT).

The funds are used to buy property in the area of critical state concern and to offset the loss of ad valorem (property) taxes due to those land acquisitions.

Designated areas of critical state concern include the Big Cypress Area (mainly in Collier County), the Green Swamp Area (in central Florida), the Florida Keys Area (in south Florida), and the Apalachicola Bay Area (in Franklin County).

Back to top


Convention Development Taxes
 Section 212.0305, Florida Statutes

Duval, Miami-Dade, and Volusia counties are authorized to levy convention development taxes on transient rental transactions. Generally, the revenues may be used for capital construction of convention centers and other tourist-related facilities as well as tourist promotion; however, the authorized uses vary according to the particular levy. Three of the five available levies apply to separate taxing districts in Volusia County. The tax rates are either 2 or 3 percent, depending on the particular levy. Get a list of Florida counties and their rates (DR-15TDT).

  • Consolidated County Convention Development Tax
    Section 212.0305(4)(a), Florida Statutes

    Each county operating under a government that is consolidated with one or more municipalities in the county may impose a 2 percent tax on the total amount charged for transient rental transactions. The county designates the authority to administer and disburse the tax proceeds and any other related source of revenue.

    Only Duval County is eligible to levy this tax.
  • Charter County Convention Development Tax
    Section 212.0305(4)(b), Florida Statutes

    Each county, as defined in s. 125.011(1), F.S., (i.e., Miami-Dade County) may impose a 3 percent tax on the total amount charged for transient rental transactions.

    Only Miami-Dade County is eligible to levy this tax.
  • Special District, Special, and Subcounty Convention Development Taxes
    Sections 212.0305(4)(c)-(e), and 212.03055, Florida Statutes

    Any county that meets the law’s requirements may impose a tax of up to 3 percent on the total amount charged for transient rental transactions. The tax proceeds are used to promote and advertise tourism, and to fund convention bureaus, tourist bureaus, tourist information centers, and news bureaus. Three separate taxes are authorized in three separate taxing districts, but the combined effect is a countywide tax.

    Only Volusia County is eligible to levy this tax.

Back to top


Local Option Food and Beverage Taxes
 Section 212.0306, Florida Statutes

Any county, as defined in s. 125.011(1), F.S., may impose two separate taxes:

  • A tax of 2 percent may be imposed on the sale of food, beverages, and alcoholic beverages in hotels and motels. The funds are used to promote the county and its municipalities as a destination for conventions, trade shows, and pleasure travel.
  • A tax of 1 percent may be imposed on the sale of food, beverages, and alcoholic beverages in certain establishments. The county must use at least 15 percent of the funds to build and operate domestic violence centers. The remainder is used to help the homeless or those about to become homeless.

Only Miami-Dade County is eligible to levy these taxes.

Back to top


Municipal Resort Tax
 Chapter 67-930, Laws of Florida, as amended by Chapters 82-142, 83-363, 93-286, and 94-344, L.O.F.

Certain municipalities may impose a municipal resort tax for tourism promotion activities, capital construction and maintenance of convention and cultural facilities, and relief of ad valorem (property) taxes used for those purposes. They may levy up to 4 percent on transient rental transactions and up to 2 percent on the sale of food and beverages consumed in restaurants and bars.

Only three municipalities in Miami-Dade County (Bal Harbour, Miami Beach, and Surfside) are eligible to impose the tax.