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Tip98(A)15.09
Date Issued: 11/25/98

Hernando County Adds One-Half Percent School Capital Outlay Surtax Beginning January 1, 1999

Effective January 1, 1999, sales tax dealers in Hernando County must begin collecting a one-half percent school capital outlay surtax.  This increase is the result of voter approval of the Hernando County School Board's resolution to impose the surtax.  The combined tax rate for Hernando County will be 6.5 percent.  This consists of:

6.0% - State sales tax
0.5% - School capital outlay surtax

This discretionary sales surtax will be administered by the Department of Revenue.  All monies collected for this surtax should be remitted and reported to the Department along with the state sales tax on the appropriate sales and use tax return.  Note: discretionary sales surtaxes should be reported on the back of the sales and use tax return.

The 1999 Monthly Sales and Use Tax Returns booklets will be mailed in late December.   If you have another filing schedule, you should receive your return at the usual time.

For More Information

References:

Sections 212.054, 212.055(7), F.S.