DATE ISSUED: November 24, 2008
Effective January 1, 2009, 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) 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, 2009, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department. This TIP includes rate changes due to changes in the county discretionary sales surtax.
The following jurisdictions will have a rate change due to a local ordinance:
|January 2009 - CST Rate Changes||Total Local Rate|
|Biscayne Park – Miami-Dade County||5.72%|
|Gulf Breeze – Santa Rosa County||3.30%|
|Hialeah – Miami-Dade County||6.37%|
|Key West – Monroe County||6.12%|
|Montverde – Lake County||5.70%|
|Tallahassee – Leon County||6.90%|
|Treasure Island – Pinellas County||5.82%|
|Webster – Sumter County||5.72%|
The following counties have a change in their county discretionary sales surtax. This means that the local CST rate for the county and each jurisdiction within the county will change.
|January 2009 - CST Rate Changes
Due to Change in Discretionary Sales Surtax Rate
|Total Local Rate|
|Alachua Unincorporated Area||7.400%|
|Calhoun Unincorporated Area||2.640%|
|Gadsden Unincorporated Area||2.640%|
The enclosed rate schedule contains all the local rates, including the new rates, effective January 1, 2009. You may also visit the Department's Internet site at www.myflorida.com/dor to download the list of CST rates.
Effective January 1, 2009, Cedar Grove (located in Bay County) and its local tax rate (4.92%) will be removed from the list of local taxing jurisdictions for communications services tax because the town’s charter was dissolved effective December 31, 2008. Service addresses located in Cedar Grove should be changed to the unincorporated area of Bay County, and taxed at the Bay County Unincorporated Area rate beginning January 1, 2009. For more information, see TIP 08A19-09.
References: Sections 165.051, 202.19, 202.21 and 212.055, 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.