TIP # 12A01-15
DATE ISSUED: November 19, 2012
Monroe County dealers are required to collect or accrue a 1.5% Monroe County discretionary sales surtax, in addition to the 6% state sales tax, on the sale or use of taxable merchandise or taxable services delivered into Monroe County. The 1% Local Government Infrastructure surtax scheduled to expire 12/31/2018 is extended through 12/31/2033. The extension was approved by the Monroe County Board of County Commissioners and by county voters.
The combined state and local sales and use tax rate for Monroe County will continue to be 7.5%. All state sales and use tax and local surtax collected must be remitted and reported to the Department of Revenue.
Monroe County dealers who file paper tax returns will be mailed 2013 sales and use tax returns in December; paper DR-15 or DR-15EZ sales and use tax returns will have "Surtax Rate .0150" printed on them. A Sales Tax Rate Table (Form DR-2X) is posted on our website (www.myflorida.com/dor) to help dealers accurately collect tax due using the bracket system (see 7.5% rate).
Dealers are not entitled to a collection allowance if they file a paper tax return or pay tax by check or money order. To file and pay state and local sales and use tax electronically or to enroll to file and pay tax electronically, visit: www.myflorida.com/dor. Dealers may:
Reference: Monroe County Ordinance 017-2012; Sections 212.054 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.