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TIP #08A19-02
DATE ISSUED: March 31, 2008

CHANGES IN LOCAL COMMUNICATIONS SERVICES TAX RATES
FOR BAY COUNTY
EFFECTIVE MAY 1, 2008

Effective May 1, 2008, local communications services tax (CST) rates for all taxing jurisdictions within Bay County will change. The new rates are effective for all bills issued on or after May 1, 2008, regardless of the date that the service is rendered or transacted. These local tax rates will stay in effect until further notice by the Department.

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, F.S.). Due to a change in the discretionary sales surtax for Bay County, the local CST rate for each jurisdiction within the county will change.

The following jurisdictions have a change in their CST rate:

BAY COUNTY
May 1, 2008 - CST Rate Changes
(Due to Change in Discretionary Sales Surtax Rate)
Total Local Rate
BAY COUNTY  
Bay County - Unincorporated Area1.84%
Callaway 5.22%
Cedar Grove 4.92%
Lynn Haven 5.22%
Mexico Beach 2.88%
Panama City 5.22%
Panama City Beach 5.22%
Parker 5.22%
Springfield 5.22%

References:  Sections 202.19, 202.21 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 Internet site 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, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.