TIP # 04A19-09
DATE ISSUED: November 19, 2004

Effective January 1, 2005, numerous local communications services tax (CST) rates will change. These local tax rate changes are pursuant to an ordinance adopted by the governing authority of the county or municipality. The local tax rate for CST includes both the local rate imposed under the CST statute [(Section 202.19, Florida Statutes (F.S.)] and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, F.S.). The new rates are effective for all bills issued on or after January 1, 2005, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department.

The following jurisdictions will have a rate change due to a local ordinance:

	Brevard County Unincorporated Area
	Glades County Unincorporated Area
	Golf - Palm Beach County
	Hawthorne - Alachua County
	Indian Shores - Pinellas County
	Key West - Monroe County
	Lake Butler - Union County
	Micanopy - Alachua County
	Okaloosa County Unincorporated Area
	Orlando - Orange County
	Worthington Springs - Union County

The following counties had a change in their county discretionary sales surtax. This means that the local CST rate for the county and each jurisdiction within these counties has changed.

The attached rate schedule contains the new rates effective January 1, 2005, or you may visit the Department's Internet site at www.myflorida.com/dor to download a list of CST rates.

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, 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.