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TIP # 13A19-02
DATE ISSUED: November 25, 2013

Changes In Local Communications Services Tax Rates
Effective January 1, 2014



Effective January 1, 2014, 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 [F.S.]) 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, 2014, 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 2014 - CST Rate Changes Total Local Rate
Hernando County - Unincorporated area 2.14%
Bowling Green - Hardee Co 5.60%
Titusville - Brevard Co 5.22%
Indialantic - Brevard Co 5.80%
McIntosh - Marion Co 5.22%
Cooper City - Broward Co 5.22%

The enclosed rate schedule contains all the local rates, including new rates, effective January 1, 2014. A list of all local tax rates may be downloaded from the Department's website at www.myflorida.com/dor.


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 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.



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