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TIP # 01BER-05
DATE ISSUED: November 9, 2001

Changes Effective January 1, 2002, in Discretionary Sales Surtax Affect
Local Communications Services Tax Rates

This document is intended to provide you with new local rates for communications services tax (CST) that become effective January 1, 2002. These new rates are due to changes in discretionary sales surtax rates. The rates for the jurisdictions listed below are the only ones that will change. All other local and state CST rates remain the same. The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes) and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, Florida Statutes).

County/City
Old Rate
10/01/01-12/31/01
New Rate
Effective 01/01/02
 Alachua
5.52
6.12
 Alachua
4.10
4.70
 Archer
5.42
6.02
 Gainesville
5.42
6.02
 Hawthorne
2.12
2.72
 High  Springs
5.42
6.02
 LaCross
3.72
4.32
 Micanopy
2.82
3.42
 Newberry
4.60
5.20
 Waldo
1.52
2.12
     
 Martin
2.64
2.04
 Jupiter Island
5.92
5.32
 Ocean Breeze  Park
3.00
2.40
 Sewalls Point
3.82
3.22
 Stuart
5.92
5.32
     
 Seminole
5.52
6.12
 Altamonte  Springs
5.32
5.92
 Casselberry
5.82
6.42
 Lake Mary
5.52
6.12
 Longwood
5.92
6.52
 Oviedo
5.62
6.22
 Sanford
5.52
6.12
 Winter Springs
6.32
6.92
     
 Volusia
5.52
5.82
 Daytona Beach
5.62
5.92
 Daytona Beach  Shores
5.62
5.92
 Debary
5.52
5.82
 DeLand
5.62
5.92
 Deltona
6.72
7.02
 Flagler Beach
5.60
5.90
 Holly Hill
5.52
5.82
 Lake Helen
5.42
5.72
 New Smyrna  Beach
5.62
5.92
 Oak Hill
3.80
4.10
 Orange City
5.62
5.92
 Ormond Beach
5.62
5.92
 Pierson
5.10
5.40
 Ponce Inlet
5.82
6.12
 Port Orange
5.62
5.92
 South Daytona
6.22
6.52

You may visit the Department's Internet site at www.myflorida.com/dor for a complete listing of CST rates.

References: Sections 202.19 and 212.055, Florida Statutes





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 Taxpayer 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, Taxpayer 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.