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TIP #11A19-03
DATE ISSUED: November 21, 2011

Changes in Local Communications Services Tax Rates Effective January 1, 2012

Effective January 1, 2012, 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, 2012, 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 2012 - CST Rate Changes
Due to Local Ordinance
Total Local Rate
West Miami - Miami Dade County 5.72%
Palm Beach Gardens - Palm Beach County 3.50%
Wakulla County Unincorporated Area 5.82%

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 2012 - CST Rate Changes
Due to Change in Discretionary Sales Surtax Rate
Total Local Rate
ALACHUA COUNTY
Alachua Unincorporated Area 6.90%
Alachua 5.22%
Archer 5.22%
Gainesville 5.57%
Hawthorne 5.22%
High Springs 5.22%
La Crosse 3.42%
Micanopy 5.10%
Newberry 5.22%
Waldo 5.22%
LIBERTY COUNTY
Liberty County Unincorporated Area 1.40%
Bristol 6.02%
MARTIN COUNTY
Martin County Unincorporated Area 1.84%
Jupiter Island 5.22%
Ocean Breeze Park 2.20%
Sewalls Point 3.12%
Stuart 5.22%
SEMINOLE COUNTY
Seminole County Unincorporated Area 5.12%
Altamonte Springs 5.94%
Casselberry 5.42%
Lake Mary 5.22%
Longwood 5.52%
Oviedo 5.56%
Sanford 7.00%
Winter Springs 5.92%

The enclosed rate schedule contains all the local rates, including new rates, effective January 1, 2012. A list of all local tax rates may be downloaded from the Department's website at www.myflorida.com/dor.

Reference:  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.



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