DATE ISSUED:SEPTEMBER 28, 2007
Effective January 1, 2008, the following new taxing jurisdictions and their local tax rate will be added to the list of local jurisdictions for communications services tax (CST):
|City Name (County Name)||Local Tax Rate|
|Loxahatchee Groves (Palm Beach)||5.52%|
The new jurisdictions and their tax rates are effective for all bills issued on or after January 1, 2008, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department.
Grant-Valkaria will be added to the CST return (Form DR-700016; Schedule I, Column A) in alphabetical order within Brevard County, changing the order of the jurisdictions within that county. Loxahatchee Groves will be added to the CST return (Form DR-700016; Schedule I, Column A) in alphabetical order within Palm Beach County, changing the order of the jurisdictions within that county.
If you file using our Internet website, you will be able to select and add Grant-Valkaria and/or Loxahatchee Groves when you file your January 2008 reporting period return.
If you file using electronic data interchange (EDI), you should add the code in your file to represent Grant-Valkaria and/or Loxahatchee Groves when you transmit your January 2008 return as follows:
|City Name (County Name)||Code for E-filing|
The FIPS code the department will use within the Address/Jurisdiction Database for Grant-Valkaria is 27256. The FIPS code for Loxahatchee Groves is 41577.
References: Sections 166.021 and 202.19, Florida Statutes.
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 website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.