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TIP# 98(A)15-03
Date Issued:9/9/98

Miami-Dade County 6.5 Percent Sales Tax Rate Remains in Effect
Surtax Rate Does Not Expire

Miami-Dade County's 0.5 percent county public hospital surtax will not expire.

Dealers Located Inside Miami-Dade County
Sales tax dealers in Miami-Dade County should disregard the surtax expiration notice in the preprinted 1998 sales and use tax return coupon booklet.  Dealers must continue collecting the 0.5 percent county public hospital surtax.  This surtax is imposed by Miami-Dade County Ordinance No. 91-64 and has no expiration date.  This 0.5 percent surtax is added to the state's 6 percent sales and use tax for a total of 6.5 percent on most taxable transactions occurring in Dade County.  

Dealers in Miami-Dade County will not receive new sales and use tax returns to report September-December collections.  Dealers should use the preprinted returns already furnished by the Department of Revenue.

Sales tax dealers located in Miami-Dade County are still required to collect surtax on sales of taxable merchandise or taxable services delivered into another county at the rate of surtax imposed in that county.

Dealers Located Outside Miami-Dade County
Sales tax dealers located outside Miami-Dade County who are selling and delivering taxable merchandise or taxable services into MiamiDade County must continue to collect the 0.5 percent county public hospital surtax.

For More Information

References:
Ordinance No. 91-64
s. 212.055, F.S.