TIP # 00A01-37
DATE ISSUED: 10/20/00
Duval County Adds an Additional One-Half Percent
Discretionary Sales Surtax Beginning January 1, 2001
Effective January 1, 2001, sales tax dealers must begin collecting the one-half percent Local Government Infrastructure Surtax in addition to the existing one-half percent Charter County Transit System Surtax. The levy of this additional surtax is the result of voter approval of Duval County Ordinance No. 2000-572-E. The combined tax rate for Duval County will be 7% (rate card enclosed). This consists of:
6.0% - State sales tax rate
0.5% - Charter County Transit System Surtax
0.5% - Local Government Infrastructure Sales Surtax
Effective January 1, 2001, all sales tax dealers will be required to collect or accrue the combined 1% Duval County discretionary sales surtax, in addition to the state’s 6% sales tax, on the sale or use of taxable merchandise or taxable services delivered into Duval County.
The Department of Revenue will administer the additional one-half percent Local Government Infrastructure Surtax and will continue to administer the previously imposed one-half percent Charter County Transit System Surtax. All monies collected for these surtaxes (combined rate of 1%) should be remitted and reported to the Department along with the state sales and use tax on the appropriate sales and use tax return.
The amount of money distributed to Duval County depends upon proper completion of the back of each Sales and Use Tax Return. Please make certain you complete ALL of the appropriate lines including the discretionary sales surtax lines on all future tax returns.
In November, monthly and quarterly filers will start receiving their 2001 Sales Tax Return Booklets and Instructions. These documents will have the combined one-percent surtax rate printed on the face of each return. If you have another filing schedule, your appropriate returns will be received at the usual time printed with the correct discretionary sales surtax rate.
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Tax Information Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech- impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Tax Information Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.
s. 212.054 F.S.
s. 212.055(1), F.S.
s. 212.055(2), F.S.