Local Option Taxes Authorized by the Legislature
- Local Discretionary Sales Surtaxes:
- Charter County Transit 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
- Local Option Food and Beverage Taxes
- Local Option Fuel Taxes
- Municipal Resort Tax
- Tourist Development Taxes:
- 1 or 2 Percent Tax
- Additional 1 Percent Tax
- High Tourism Impact Tax
- Professional Sports Franchise Facility Tax
- Additional Professional Sports Franchise Tax
- Tourist Impact Tax
- Convention Development Tax
- Consolidated County Convention Development Tax
- Charter County Convention Development Tax
- Special District, Special, and Subcounty Convention Development Taxes
The following outline addresses the administrative and statutory requirements necessary to levy and insure implementation of a Discretionary Sales Surtax and or a Local Option Fuel Tax.
Discretionary Sales Surtaxes
The Board of County Commissioners may enact or amend any ordinance at any meeting if notice of the intent to consider such ordinance is given at least 10 days prior to the meeting by publication in a newspaper of general circulation in the county.
Within ten days after enactment of the ordinance by the board, a certified copy must be filed with the Department of State by the clerk of the board.
Within ten days after adoption of an ordinance, the governing body of the county must notify the Department of Revenue of the time period the surtax will be in effect, the rate and such other information as the department prescribes by rule. A certified copy of the ordinance is to be included as part of the notification.
Notification of final adoption of the surtax is required no later than November 16 of the year prior to initial imposition of the tax.
Generally, for all surtaxes a referendum is required. For certain taxes available to counties with population of 50,000 or less as of April 1992, an ordinance may be adopted by extraordinary vote of the governing authority in the county.
The effective date for imposition of a new surtax must be the first day of January the year after the date the referendum was held that approved the levy. The termination date must be December 31 of any following year up to the statutory limitation for the surtax imposed.
Provide copies of any related interlocal agreements to the Department of Revenue prior to the initial distribution of tax. Any change in the distribution formula must take effect on the first day of a month, at least 60 days after written notification has been provided to the department.
For those ordinances enacted as a result of a referendum, a copy of the election results should be forwarded to the Department of Revenue with the certified copy of the ordinance enacting the levy.
The first distribution of funds to the county will be the third month following the effective date of the new surtax.
Local Option Fuel Taxes
Local governments are authorized to levy up to 12 cents on every net gallon of motor fuel. The tax on diesel fuel, as a result of statewide equalization, is levied in every county at the rate of 7 cents on each net gallon of diesel fuel sold.
The first 6 cents of tax may be authorized by a majority vote of the governing body of the county or by voter approval in a countywide referendum.
The second tax is a 1 to 5 cent levy. This tax may be authorized by an ordinance adopted by a majority plus one of the governing body of the county or by voter approval in a county wide referendum.
The remaining 1cent (referred to as the ninth-cent fuel tax) may be levied by either an extraordinary vote of the governing body of the county or by voter approval in a countywide referendum.
All impositions of the tax shall be levied before July 1 of each year to be effective January 1 of the following year. However, levies of the tax which were in effect on July 1, 2002, and which expire on August 31 of any year may be reimposed at the current authorized rate to be effective September 1 of the year of expiration. All impositions shall be required to end on December 31 of a year.
A certified copy of the ordinance needs to be provided to the Department of Revenue prior to July 1. For the Ninth-cent tax the statute requires that the ordinance be provided within 10 days after adoption.
By July 1 of each year, the county should notify the department of the rate of tax levied on motor fuel tax, of its decision to rescind the tax, if applicable, and provide the department with a certified copy of the interlocal agreement listing the distribution proportions established by such agreement.
In the event no interlocal agreement is established, the distribution shall be based on the transportation expenditures of each local government for the preceding 5 fiscal years. These proportions shall be recalculated every 10 years.
A decision to rescind the tax shall not take effect on any date other than December 31 and shall require a minimum of 60 days' notice to the department of such decision.
MORE INFORMATION
The Florida Legislative Committee on Intergovernmental Relations publishes an informational handbook each year on local government issues with assistance from the Florida Department of Revenue.
This publication, "Local Government Financial Information Handbook", is available in full text on their website under "Reports". Part Three of the handbook, "Revenue Sources Authorized by the Legislature", contains complete descriptions of the local options taxes.