DATE ISSUED: November 18, 2009
Effective January 1, 2010, some 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, 2010, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department. This Tax Information Publication (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 2010 – CST Rate Changes
Due to Local Ordinance
|Total Local Rate|
|CAPE CORAL – Lee County||5.220%|
|GULF BREEZE – Santa Rosa County||4.550%|
|GULF COUNTY – UNINCORPORATED AREA||2.340%|
|NAPLES – Collier County||5.220%|
|NEWBERRY – Alachua County||5.720%|
|OAK HILL – Volusia County||5.520%|
The following county had a change in their county discretionary sales surtax. This means that the local CST rate for each jurisdiction within the county will change.
|January 2010 – CST Rate Changes Due to Change in Discretionary Sales Surtax Rate||Total Local Rate|
|MARION COUNTY (all jurisdictions)|
|MARION COUNTY – UNINCORPORATED AREA||1.735%|
Reference: Sections 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.