FLORIDA HISTORICAL SALES TAX RATES

Practitioners & Taxpayers,

To be well prepared to examine whether proper sales tax amounts have been paid, it is often necessary to not only review the current sales tax rates, but also the sales tax rates effective on a historical basis. Sales tax rates change often, although rarely going down, unfortunately. Therefore, we are glad to provide you with the historical sales tax rate information below in hopes that you will find this information useful. If you have any questions, then please do not hesitate to contact any of our attorneys.

Warmest regards,

the Law Offices of Moffa, Sutton, & Donnini, P.A.

_______________________________________________________________________

HISTORY OF LOCAL SALES TAX AND CURRENT RATES

Last Updated: September 01, 2012

The following is a History of local sales taxes imposed by County. The History includes, the beginning, ending and/or changes to the base rate. Florida has a base rate of 6%. Local taxes are in addition to this base rate. The local taxes are voted in by the people of the various counties.

For the definition of Living and Sleeping Accommodations please refer to Ch. 212.02(10), F.S. and Rule 12A-1.061, F.A.C.

Taxes administered locally are paid directly to the County’s designated agent. The 6% base rate plus any tax not administered locally is remitted to the Florida Department of Revenue.

History of Florida Sales & Use Tax

3% - 11-1-49 to 3-31-68

4% - 4-1-68 to 4-30-82

5% - 5-1-82 to 1-31-88

6% - 2-1-88 to present

Farm Equipment

2% 1963 to 1968

3% 1968 to 2001

2.5% 2001 to 6-30-05

0% 7-1-2005 to present

11 ALACHUA

Rate Tax History

Local Option Tourist Development

2% Began June 1, 1987 – Ended Jan. 31, 1993

3% Began Feb. 1, 1993 – Ended April 30, 2010

5% Began May 1, 2010

Local Administration – Began July 1, 2001

Local Government Infrastructure

1% Began Jan. 1, 2002 - Expired Dec. 31, 2002

.5% Began January 1, 2009 – Expired December 31, 2010

Indigent Care Surtax

.25% Began Jan. 1, 2005 – Expired Dec. 31, 2011

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

6% All Other Taxable Transactions

12 BAKER

Rate Tax History

Local Option Tourist Development

2% Began May 1, 2000 – Ended Dec. 31, 2011

3% Began Jan. 1, 2012

Local Administration – Began May 1, 2000

Small County Surtax

1% Began Jan. 1, 1994 – Expires Upon Repeal

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

13 BAY

Rate Tax History

Local Option Tourist Development*

2% Began Mar. 1, 1986 – Ended Jan. 31, 1997

3% Began Feb. 1, 1997 – Ended Feb. 28, 2009

4% Began March 1, 2009 – March 31, 2009

5% Began April 1, 2009 – Expires March 31, 2014

4% Will begin on April 1, 2014

Local Administration – Began Jan. 1, 1994

*For Zip Codes 32410, 32407, 32408, and Bay’s part of 32413.

Local Government Infrastructure

.5% Began June 1, 1988 – Ended Dec. 31, 1993

1% Began Jan. 1, 1994 – Ended Dec. 31, 1994

.5% Began Jan. 1, 1995 – Expired May 31, 2003

School Capital Outlay Surtax

.5% Began May 1, 1998 – Expired April 30, 2008

.5% Began Jan. 1, 2011 – Expires Dec. 31, 2020

Amount Due For Taxable Transaction

11.5% Living and Sleeping Accommodations

6.5% All Other Taxable Transactions

14 BRADFORD

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 1990 – Ended Feb. 28, 2007

4% Began Mar. 1, 2007

Small County Surtax

1% Began Mar. 1, 1993 – Expires Upon Repeal

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

15 BREVARD

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1986 – Ended Nov. 30, 1989

3% Began Dec. 1, 1989 – Ended Feb. 28, 1994

4% Began Mar. 1, 1994 – Ended June 30, 2005

5% Began July 1, 2005

Local Administration – Began Oct. 1, 1992

Amount Due For Taxable Transaction

11% Living and Sleeping Accommodations

6% All Other Taxable Transactions

16 BROWARD

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1980 – Ended July 31, 1987

3% Began Aug. 1, 1987 – Ended June 30, 1996

5% Began July 1, 1996

Local Administration – Began Mar. 1, 1994

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

6% All Other Taxable Transactions

17 CALHOUN

Rate Tax History

Small County Surtax

1% Began Jan. 1, 1993 – Expired Dec. 31, 2000

Began Jan. 1, 2001 – Expires Dec. 31, 2008

Began Jan. 1, 2009 – Expires Upon Repeal

School Capital Outlay Surtax

.5% Began January 1, 2009 – Expires December 31, 2018

Amount Due For Taxable Transactions

7.5% All Taxable Transactions

18 CHARLOTTE

Rate Tax History

Local Option Tourist Development

2% Began Apr. 1, 1984 – Ended Dec. 31, 1992

3% Began Jan. 1, 1993 – Ended Sept. 30, 2005

4% Began Oct. 1, 2005 – Ended Mar. 31, 2007

5% Began Apr. 1, 2007

Local Administration – Began Sept. 1, 1990

Local Government Infrastructure

1% Began Apr. 1, 1995 – Expired Mar. 31, 1999

Expiration date extended to Dec. 31, 2002

Expiration date extended to Dec. 31, 2008

Expiration date extended to Dec. 31, 2014

Amount Due For Taxable Transactions

12% Living and Sleeping Accommodations

7% All Other Taxable Transactions

19 CITRUS

Rate Tax History

Local Option Tourist Development

2% Began Dec 1, 1986 – Ended Sept. 30, 2002

3% Began Oct. 1, 2002

Local Administration – Began Sept. 1, 1991

Local Administration – Ended Dec. 31, 2005

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

6% All Other Taxable Transactions

20 CLAY

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1989 – Ended May 31, 1999

3% Began June 1, 1999

Local Administration – Began Jan. 1, 1989

Local Government Infrastructure

1% Began Feb. 1, 1990 – Expired Jan. 31, 2005

Expiration date extended to Dec. 31, 2019

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

21 COLLIER

Rate Tax History

Local Option Tourist Development

3% Began Nov. 1, 1990 – Repealed Nov. 14, 1991

2% Began Jan. 1, 1993 – Ended Dec 31, 1995

3% Began Jan. 1, 1996 – Ended Sept. 30, 2005

4% Began Oct. 1, 2005

Local Administration – Began Jan. 1, 1993

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

6% All Other Taxable Transactions

22 COLUMBIA

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1984 – Ended Apr. 30, 1991

3% Began May 1, 1991 – Ended July 31, 1994

2% Began Aug. 1, 1994 – Ended March 31, 2010

3% Began April 1, 2010

Small County Surtax

1% Began Aug. 1, 1994 – Expires Upon Repeal

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

23 MIAMI-DADE

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1978 – Ended Dec. 31, 1990*

3% Began Jan. 1, 1991 – Ended Sept. 30, 1993*

Convention Development

3% Began May 1, 1984*

Local Administration – Began Apr. 1, 1988 for Both

Taxes

* Surfside and Bal Harbour are charged a 4% Municipal

Resort Tax but are exempt from the Tourist Development and

Convention Development Tax. Miami Beach is also charged a 4%

Municipal Resort Tax and is exempt from the Tourist

Development Tax, however, they are not exempt from Convention

Development Tax.

Charter County & Regional Transportation System Surtax

.5% Began Jan. 1, 2003 – Expires Upon Repeal

Indigent Care Surtax – County Public Hospital

.5% Began Jan. 1, 1992 – Expired Sept. 30, 1998

.5% Began Oct. 1, 1998 – Expires Upon Repeal

Amount Due For Taxable Transaction

Living and Sleeping Accommodations*:

11% Surfside and Bal Harbour

14% Miami Beach

13% The rest of Dade County

7% All Other Taxable Transactions

24 DE SOTO

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2011

Local Government Infrastructure

1% Began Jan. 1, 1988 – Expired Dec. 31, 2002

Small County Surtax

1% Began Jan. 1, 2003 – Expires Upon Repeal

Amount Due For Taxable Transaction

9% Living and Sleeping Accommodations

7% All Other Taxable Transaction

25 DIXIE

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2011

Local Government Infrastructure

1% Began Apr. 1, 1990 – Expired Mar. 31, 2005

Small County Surtax

1% Began Apr. 1, 2005 – Expires Dec. 31, 2029

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transaction

26 DUVAL

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1979 – Ended Jan. 31, 1994

3% Began Feb. 1, 1994 – Ended Oct. 31, 1994

4% Began Nov. 1, 1994

Convention Development

2% Began Nov. 1, 1984

Local Administration Began Dec. 1, 1990 for Both Taxes

Charter County & Regional Transportation System Surtax

.5% Began Jan. 1, 1989 – Expires Upon Repeal

Infrastructure Surtax

.5% Began Jan. 1, 2001 – Expires Dec. 31, 2030

Amount Due For Taxable Transactions

13% Living and Sleeping Accommodations

7% All Other Taxable Transaction

27 ESCAMBIA

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1980 – Ended Feb. 29, 1988

3% Began Mar. 1, 1988 – Ended Apr. 30, 1996

4% Began May 1, 1996 - Ended Apr. 30, 1999

3% Began May 1, 1999 – Ended July 31, 2000

4% Began Aug. 1, 2000

Local Administration – Began June 1, 1989

Local Government Infrastructure

1% Began June 1, 1992 – Expired May 31, 1999

1% Extended Eff. June 1, 1999 – Expired May 31, 2007

1% Extended Eff. June 1, 2007 – Expires Dec. 31, 2017

School Capital Outlay Surtax

.5% Began Jan. 1, 1998 – Expired Dec. 31, 2002

.5% Extended to Dec. 31, 2017

Amount Due For Taxable Transactions

11.5% Living and Sleeping Accommodations

7.5% All Other Taxable Transactions

28 FLAGLER

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1986 – Ended Feb. 29, 2004

3% Began Mar. 1, 2004 – Ended Nov. 30, 2010

4% Began Dec. 1, 2010

Local Government Infrastructure

1% Began Dec. 1, 1990 – Expired Nov.30, 2005

Repealed Dec. 31, 2002

.5% Began Jan. 1, 2003 – Expires Dec. 31, 2012

School Capital Outlay Surtax

.5% Began Jan. 1, 2003 – Expired Dec. 31, 2012

.5% Extended to Dec. 31, 2022

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

29 FRANKLIN

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2005

Small County Surtax

1% Began Jan. 1, 2008 – Expires upon repeal

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions Began Jan. 1, 1996 –

Expires Upon Repeal

30 GADSDEN

Rate Tax History

Local Options Tourist Development

2% Began Jan. 1, 2003

Local Government Infrastructure

1% Began Jan. 1, 1988 – Expired Dec. 31, 1995

Small County Surtax

1% Began Jan. 1, 1996 – Expires Upon Repeal

Indigent Care Surtax

.5% Began Jan. 1, 2009 – Expires Dec. 31, 2038

Amount Due For Taxable Transactions

9.5% Living and Sleeping Accommodations

7.5% All Other Taxable Transactions

31 GILCHRIST

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2007

Small County Surtax

1% Began Oct. 1, 1992 – Expires Upon Repeal

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

32 GLADES

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2009 – Expires upon repeal

Local Government Infrastructure

1% Began Feb. 1, 1992 – Expired Jan. 31, 2007

1% Began Feb. 1, 2007 – Expires Dec. 31, 2021

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Taxable Transactions

33 GULF

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1999 – Ended Jan. 31, 2002

3% Began Feb. 1, 2002 – Ended Dec. 31, 2006

4% Began Jan. 1, 2007

Local Administration – Began June 1, 2001

School Capital Outlay Surtax

.5% Began July 1, 1997 – Terminated Dec. 31, 2009

Small County Surtax

.5% Began Jan. 1, 2006 – Terminated Dec. 31, 2009

1% Begins Jan. 1, 2010 – Expires upon repeal

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

34 HAMILTON

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 1996 – Ended Dec. 31, 2001

3% Began Jan, 1, 2002

Local Government Infrastructure

1% Began July 1, 1990 – Expired June 30, 2005

Small County Surtax

1% Began July 1, 2005 – Expires Dec. 31, 2019

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

35 HARDEE

Rate Tax History

Local Government Infrastructure

1% Began Jan. 1, 1990 – Expired Dec. 31, 1997

Small County Surtax

1% Began Jan. 1, 1998 – Expired Dec. 31, 2004

Jan. 1, 2005 – Extended Until Repealed

Amount Due For Taxable Transactions

7% All Taxable Transactions

36 HENDRY

Rate Tax History

Local Option Tourist Development

2% Began Feb. 1, 2003 – Ended Apr. 31, 2007

3% Began May 1, 2007

Local Government Infrastructure

1% Began Jan. 1, 1988 – Expired Dec. 31, 2002

Small County Surtax

1% Began Jan. 1, 2003 – Expires Upon Repeal

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

37 HERNANDO

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1993 – Ended July 31, 1998

3% Began Aug. 1, 1998

Local Administration – Began Jan. 1, 1993

School Capital Outlay Surtax

.5% Began Jan.1, 1999 – Expired Dec. 31, 2003

.5% Began Jan.1, 2005 – Expires Dec. 31, 2014

Amount Due For Taxable Transactions

9.5% Living and Sleeping Accommodations

6.5% All Other Taxable Transactions

38 HIGHLANDS

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2003

Local Government Infrastructure

1% Began Nov. 1, 1989 – Expired Oct. 31, 2004

Extended to Oct. 31, 2019

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

39 HILLSBOUROUGH

Rate Tax History

Local Option Tourist Development

2% Began Oct. 1, 1978 – Ended Sept. 30, 1986

3% Began Oct. 1, 1986 – Ended Feb. 28, 1990

4% Began Mar. 1, 1990 – Ended Sept. 30, 1995

5% Began Dec. 1, 1994

Local Administration – Began Jan. 1, 1992

Local Government Infrastructure

.5% Began Dec. 1, 1996 – Expires Nov. 30, 2026

Indigent Care Surtax

.5% Began Dec. 1, 1991 – Ended Sept. 30, 1997

.25% Began Oct. 1, 1997 – Expired Feb. 28, 2001

.25% Expiration Date Extended to Sept. 30, 2001

.5% Began Oct. 1, 2001 – Expires Upon Repeal

Amount Due For Taxable Transactions

12% Living and Sleeping Accommodations

7% All Other Taxable Transactions

40 HOLMES

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2005

Small County Surtax

1% Began Oct.1, 1995 – Expired Sept. 30, 1999

Extended Oct. 1, 1999 – Expired Sept. 30, 2006

Extended Jan. 1, 2006 – Expires Dec. 31, 2013

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

41 INDIAN RIVER

Rate Tax History

Local Option Tourist Development

2% Began Apr. 1, 1987 – Ended Aug. 31, 1993

3% Began Sept. 30, 1993 – Ended Jan. 31, 2001

4% Began Feb.1, 2001

Local Administration – Began Oct. 1, 2000

Local Government Infrastructure

1% Began June 1, 1989 – Expired May 31, 2004

Extended to Dec. 31, 2019

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

42 JACKSON

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1999 – Ended Sept. 31, 2004

4% Began Aug. 1, 2004

Local Government Infrastructure

1% Began June 1, 1988 – Repealed July 1, 1992

Small County Surtax

1% Began June 1, 1995 – Expired May 31, 2010

Extended to Dec. 31, 2025

School Capital Outlay Surtax

.5% Began July 1, 1996 – Expired June 30, 2006

Extended Dec. 31, 2015

Amount Due For Taxable Transactions

11.5% Living and Sleeping Accommodations

7.5% All Other Taxable Transactions

43 JEFFERSON

Rate Tax History

Local Option Tourist Development

2% Began Feb.1, 2007

Local Government Infrastructure

1% Began June 1, 1988 – Expired May 31, 2003

Small County Surtax

1% Began June 1, 2003 – Expires Upon Repeal

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

44 LAFAYETTE

Rate Tax History

Local Government Infrastructure

1% Began Sept. 1, 1991 – Expired Aug. 31, 2006

Small County Surtax

1% Began Sept. 1, 2006 – Expires Upon Repeal

Amount Due For Taxable Transactions

7% All Taxable Transactions

45 LAKE

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1984 – Expired Mar. 31, 2003

4% Began Apr. 1, 2003

Local Administration – Began Nov. 1, 1998

Local Government Infrastructure

1% Began Jan. 1, 1988 – Expired Dec. 31, 2002

Jan. 1, 2003 Extended – Expires Dec. 31, 2017

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

46 LEE

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 1982 – Ended Feb. 29, 1988

3% Began Mar. 1, 1988 – Ended Dec. 31, 2005

5% Began Jan. 1, 2006

Local Administration – Began May 1, 1988

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

6% All Other Taxable Transactions

47 LEON

Rate Tax History

Local Option Tourist Development

2% Began May 1, 1988 – Ended Dec. 31, 1993

3% Began Jan. 1, 1994 – Ended Oct. 31, 2004

4% Began Nov. 1, 2004 – Ended April 30, 2009

5% Began May 1, 2009 – Expires upon repeal

Local Administration – Began Oct. 1, 1994

Local Government Infrastructure

1% Began Dec. 1, 1989 – Expired Nov. 30, 2004

Expiration Date Extended to Dec. 31, 2019

School Capital Outlay Surtax

.5% Began Jan. 1, 2003 – Expires Dec. 31, 2012

Amount Due For Taxable Transactions

12.5% Living and Sleeping Accommodations

7.5% All Other Taxable Transactions

48 LEVY

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1. 2003

Small County Surtax

1% Began Oct. 1, 1992 – Expires Upon Repeal

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

49 LIBERTY

Rate Tax History

Small County Surtax

1% Began Nov. 1, 1992 – Expires Upon Repeal

School Capital Outlay Surtax

.5% Began Jan. 1, 2012 – Expires Dec. 31, 2020

Amount Due For Taxable Transactions

7.5% All Taxable Transactions

50 MADISON

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1999 – Ended Nov. 30, 2002

3% Began Dec. 1, 2002

Local Government Infrastructure

1% Began Aug. 1, 1989 – Expired July 31, 2004

Small County Surtax

1% Began Aug. 1, 2004 – Expires Upon Repeal

Indigent Care Surtax

.5% Began Jan. 1, 2007 – Expires Upon Repeal

Amount Due For Taxable Transactions

10.5% Living and Sleeping Accommodations

7.5% All Other Taxable Transactions

51 MANATEE

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1981 – Ended Sept. 30, 1986

3% Began Oct. 1, 1986 – Ended Nov. 30, 2003

4% Began Dec. 1, 2003 – Ended May 30, 2009

5% Began June 1, 2009 – Expires upon repeal

Local Administration – Began Oct. 1, 1989

Local Government Infrastructure

1% Began Jan. 1, 1990 – Terminated Jan. 1, 1993

1% Reinstated July 1, 1994 – Expired June, 30, 1999

School Capital Outlay Surtax

.5% Began Jan. 1, 2003 – Expires Dec. 31, 2017

Amount Due For Taxable Transactions

11.5% Living and Sleeping Accommodations

6.5% All Other Taxable Transactions

52 MARION

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2005

Local Administration – Began April 1, 2008

Local Government Infrastructure

1% Began Jan. 1, 2003 – Expired Dec. 31, 2004

School Capital Outlay Surtax

.5% Began Jan. 1, 2005 – Expired Dec. 31, 2009

Amount Due For Taxable Transactions

8.0% Living and Sleeping Accommodations

6.0% All Other Taxable Transactions

53 MARTIN

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 2002 – Expired April 30, 2008

4% Began May 1, 2008 – Expires upon repeal

Local Administration – Began Nov. 1, 2002

Local Government Infrastructure

1% Began June 1, 1996 – Expired May 31, 1997

1% Began Jan. 1, 1999 – Expired Dec. 31, 2001

.5% Began Jan. 1, 2007 – Expired Dec. 31, 2011

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

6% All Other Taxable Transactions

54 Monroe

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1981 – Ended Oct. 31, 1986

12/81 Key West Only; 4/84 went County wide

3% Began Nov. 1, 1986 – May 31, 2009

11/86 Key West Only; 7/87 went County wide

4% Began June 1, 2009 – Expires upon repeal

Local Administration – Began Jan. 1, 1991

Tourist Impact

1% Began May 1, 1988

Local Administration – Began Jan. 1, 1996

Local Government Infrastructure

1% Began Nov. 1, 1989 – Expired Oct. 31, 2004

Extended Mar. 14, 2000 to Dec. 31, 2018

School Capital Outlay Surtax

.5% Began Jan. 1, 1996 – Expired Dec. 31, 2005

Extended Jan. 1, 2006 to Dec. 31, 2015

Amount Due For Taxable Transactions

12.5% Living and Sleeping Accommodations

7.5% All Other Taxable Transactions

55 NASSAU

Rate Tax History

Local Option Tourist Development*

2% Began Jan. 1, 1989 – Ended Nov. 30, 2008

3% Began Dec. 1, 2008 – Ended March 31, 2010

4% Began Apr. 1, 2010

Local Administration – Began May 1, 1989

*Amelia Island Only

Small County Surtax

.5% Began Dec. 1, 1993 – Expired Nov. 30, 1994

1% Began Mar. 1, 1996 – Expires Upon Repeal

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations, Amelia Island only

7% All Other Taxable Transactions

56 OKALOOSA

Rate Tax History

Local Option Tourist Development*

2% Began Nov. 1, 1989 – Ended June 30, 1999

4% Began July 1, 1999 – Ended Dec. 31, 2007

5% Began Jan. 1, 2008

Local Administration – Began July 1, 1992

*Only Voting Precincts 19, 20, 21, 22, 24, 27, 30, 33, 35,

38, 41, 42 and 44. Note that these precincts have changed

with each ordinance.

Local Government Infrastructure

.5% Began Oct. 1, 1989 – Expired Sept. 30, 1991

1% Began Aug. 1, 1995 – Expired July 31, 1999

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations*

6% All Other Taxable Transactions

57 OKEECHOBEE

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1993 – Ended Nov. 30, 1996

3% Began Dec. 1, 1996

Small County Surtax

1% Began Oct. 1, 1995 – Expired Sept. 30, 1999

Expiration Extended Until Repealed

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

58 ORANGE

Rate Tax History

Local Option Tourist Development

2% Began May 1, 1978 – Ended May 31, 1986

3% Began June 1, 1986 – Ended Sept. 30, 1989

4% Began Oct. 1, 1989 – Ended Jan. 31, 1995

5% Began Feb. 1, 1995 – Ended Aug. 31, 2006

6% Began Sept. 1, 2006

Local Administration – Began Jan. 1, 1992

School Capital Outlay Surtax

.5% Began Jan. 1, 2003 – Expires Dec. 31, 2015

Amount Due For Taxable Transactions

12.5% Living and Sleeping Accommodations

6.5% All Other Taxable Transactions

59 OSCEOLA

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1977 – Ended June 30, 1986

3% Began July 1, 1986 – Ended Sept. 30, 1990

4% Began Oct. 1, 1990 – Ended Aug. 31, 1997

5% Began Sept. 1, 1997 – Ended June 30, 2004

6% Began July 1, 2004

Local Administration – Began May 1, 1992

Local Government Infrastructure

1% Began Sept. 1, 1990 – Expired Aug. 31, 2005

Expiration Date Extended to Aug. 31, 2025

Amount Due For Taxable Transactions

13% Living and Sleeping Accommodations

7% All Other Taxable Transactions

60 PALM BEACH

Rate Tax History

Local Option Tourist Development

1% Began Oct. 1, 1982 – Ended Dec. 31, 1983

2% Began Jan. 1, 1984 – Ended Jan. 31, 1989

3% Began Feb. 1, 1989 – Ended Dec. 31, 1993

4% Began Jan. 1, 1994 – Ended Nov. 30, 2006

5% Began Dec. 1, 2006

Local Administration – Began Jan.1, 1993

School Capital Outlay Surtax

.5% Began Jan. 1, 2005 – Expired Dec. 31, 2010

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

6% All Other Taxable Transactions

61 PASCO

Rate Tax History

Local Option Tourist Development

2% Began Jan 1, 1991

Discretionary Infrastructure Sales Surtax

1% Began Jan. 1, 2005 – Expires Dec. 31, 2014

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

62 PINELLAS

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 1978 – Ended June 30, 1988

3% Began July 1, 1988 – Ended Dec. 31, 1995

4% Began Jan. 1, 1996 – Ended Nov. 30, 2005

5% Began Dec. 1, 2005

Local Administration – Began Oct. 1, 1990

Local Government Infrastructure

1% Began Feb. 1, 1990 – Expires Dec. 31, 2019

Amount Due For Taxable Transactions

12% Living and Sleeping Accommodations

7% All Other Taxable Transactions

63 POLK

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1986 – Ended Sept. 30, 1990

3% Began Oct. 1, 1990 – Ended Apr. 30, 1994

4% Began May 1, 1994 – Ended Feb. 29, 2004

5% Began Mar. 1, 2004 – Due to end 9-30-07

9-13-06 Re-levied Until Repealed

Local Administration – Began Jan. 1, 1994

School Capital Outlay Surtax

.5% Began Jan. 1, 2004 – Expires Dec. 31, 2018

Indigent Health Care Sales Surtax

.5% Began Jan. 1, 2005 – Expires Dec. 31, 2019

Amount Due For Taxable Transactions

12% Living and Sleeping Accommodations

7% All Other Taxable Transactions

64 PUTNAM

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1993 – Ended Jan. 31, 2008

4% Began Feb. 1, 2008

Local Administration – Began Apr. 1, 1999

Local Government Infrastructure

1% Began Jan. 1, 2003 – Expires Dec. 31, 2017

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

65 ST. JOHNS

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1986 – Ended Dec. 31, 1991

3% Began Jan. 1, 1992 – Ended March 31, 2010

4% Began April 1, 2010

Local Administration – Began Aug. 1, 1988

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodation

6% All Other Taxable Transactions

66 ST. LUCIE

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 1984 – Ended Jan. 31, 1988

3% Began Feb. 1, 1988 – Ended July 31, 1997

4% Began Aug. 1, 1997 – Expired Dec. 31, 2002

3% Began Jan. 1, 2003 – Expired Jan. 31, 2003

4% Began Feb. 1, 2003 – Ended Feb. 28, 2003

5% Began Mar. 1, 2003 – Expires Jan. 31, 2018

3% Will begin on Feb. 1, 2018

Local Administration – Began May 1, 1991

School Capital Outlay Surtax

.5% Began July 1, 1996 – Expired June 30, 2006

Extended Jan.1, 2006 – Expires Dec. 31, 2026

Amount Due For Taxable Transactions

11.5% Living and Sleeping Accommodations

6.5% All other Taxable Transactions

67 SANTA ROSA

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1992 – Ended Sept. 30, 1996

3% Began Oct. 1, 1996 – Ended May 31, 2006

4% Began June 1, 2006

Local Administration – Began May 1, 1994

Local Government Infrastructure

1% Began Sept. 1, 1993 – Repealed Sept. 1, 1998

School Capital Outlay Surtax

.5% Began Oct. 1, 1998 – Expires Dec. 31, 2018

Amount Due For Taxable Transactions

10.5% Living and Sleeping Accommodations

6.5% All Other Taxable Transactions

68 SARASOTA

Rate Tax History

Local Option Tourist Development

2% Began Nov. 1, 1988 – Ended Mar. 31, 1997

3% Began Apr. 1, 1997 – Ended Apr. 30, 2007

4% Began May 1, 2007 – Ended Apr. 30, 2010

4.5% Began May 1, 2010 – Ended April 30, 2011

5% Began May 1, 2011

Local Administration – Began June 1, 1992

Local Government Infrastructure

1% Began Sept. 1, 1989 – Expired Aug. 31, 2004

June 2003 Extended - Expires Aug. 30, 2009

Nov. 2007 Extended – Expires Dec. 31, 2024

Amount Due For Taxable Transactions

12% Living and Sleeping Accommodations

7% All Other Taxable Transactions

69 SEMINOLE

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1989 – Ended Dec. 31, 1992

3% Began Jan. 1, 1993 – Ended Dec. 31, 2008

4% Began Jan. 1, 2009 – Ended Jan. 31, 2009

5% Began Feb. 1, 2009 – Expires upon repeal

Local Administration – Began Sept. 1, 1993

Local Government Infrastructure

1% Began Oct. 1, 1991 – Expired Sept. 30, 2001

1% Began Jan. 1, 2002 – Expired Dec. 31, 2011

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

6% All Other Taxable Transactions

70 SUMTER

Rate Tax History

Local Options Tourist Development

2% Began Jan. 1, 2005

Small County Surtax

1% Began Jan. 1, 1993 – Expires Upon Repeal

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

71 SUWANNEE

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 1991

Local Administration – Began Nov. 1, 2001

Local Government Infrastructure

1% Began Jan. 1, 1988 – Expired Dec. 31, 2002

Small County Surtax

1% Began Jan. 1, 2003 – Expires Upon Repeal

Amount Due For Taxable Transactions

9% Living and Sleeping Accommodations

7% All Other Taxable Transactions

72 TAYLOR

Rate Tax History

Local Option Tourist Development

2% Began Dec. 1, 1998 – Ended Dec.31, 2005

3% Began Jan. 1, 2006

Local Administration – Began July 1, 2006

Local Government Infrastructure

1% Began Aug. 1, 1989 – Expired Upon Repeal

Repealed Dec. 31, 1999 Ordinance 99-10

Small County Surtax

1% Began Jan. 1, 2000 – Expires Dec. 31, 2029

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

73 UNION

Rate Tax History

Small County Surtax

1% Began Feb. 1, 1993 – Expired Jan. 31, 1996

Extended Feb. 1, 1996 – Expired Jan. 31, 2001

Extended Feb. 1, 2001 – Expired Dec. 31, 2005

Extended Jan. 1, 2006 – Expires Upon Repeal

Amount Due For Taxable Transactions

7% All Taxable Transactions

74 VOLUSIA

Rate Tax History

Local Option Tourist Development

2% Began May 1, 1978 – Ended June 30, 2003

3% Began July 1, 2003

Local Administration – Began April 1, 1990

Convention Development

This applies to the Halifax Advertising Tax District and the

West Volusia Advertising District only.

1% Began Oct. 1, 1984 – Ended Aug. 31, 1991

2% Began Sept. 1, 1991 – Ended Sept. 30, 1995

3% Began Oct. 1, 1995

This applies to the Southeast Volusia Advertising Tax District

only.

1% Began Oct. 1, 1987 – Ended Mar. 31, 1992

2% Began Apr. 1, 1992 – Ended Sept. 30, 2000

3% Began Oct. 1, 2000

Local Administration – Began Apr. 1, 1990

School Capital Outlay Surtax

.5% Began Jan. 1, 2002 – Expires Dec. 31, 2016

Amount Due For Taxable Transactions

12.5% Living and Sleeping Accommodations for Halifax and

West Volusia Advertising Districts, and Southeast Volusia

Advertising District.

9.5% All areas outside these Districts, that offers Living

and Sleeping Accommodations

6.5% All Other Taxable Transactions

75 WAKULLA

Rate Tax History

Local Option Tourist Development

2% Began Apr. 1, 1995 – Ended Oct. 31, 2011

3% Began Nov. 1, 2011 – Ended Feb. 29, 2012

4% Began March 1, 2012

Local Administration – Began Dec. 1, 1996

Local Administration – Ended Sept. 30, 2009

Local Government Infrastructure

1% Began Jan. 1, 1988 – Expired Dec. 31, 2002

Extended to Dec. 31, 2017

Amount Due For Taxable Transactions

11% Living and Sleeping Accommodations

7% All Other Taxable Transactions

76 WALTON

Rate Tax History

Local Option Tourist Development

2% Began Oct. 1, 1986* - Ended Jan. 31, 1999

3% Began Feb. 1, 1999* - Ended Apr. 30, 2004

4% Began May 1, 2004* - Ended Sept. 30, 2009

4.5% Began Oct. 1, 2009* - Expires Sept. 30, 2014

4% Will begin on Oct. 1, 2014

Local Administration – Began Oct. 1, 1991

*Only Zip Codes 32459, 32550, 32454, 32461 and Walton’s

part of 32413. Note that these zip codes have changed over

time.

Small County Surtax

1% Began Feb. 1, 1995 – Expires Upon Repeal

Amount Due For Taxable Transactions

11.5% Living and Sleeping Accommodations*

7% All Other Taxable Transactions

77 WASHINGTON

Rate Tax History

Local Option Tourist Development

2% Began Jan. 1, 2001 – Ended June 30, 2006

3% Began July 1, 2006

Small County Surtax

1% Began Nov. 1, 1993 – Expires Upon Repeal

Amount Due For Taxable Transactions

10% Living and Sleeping Accommodations

7% All Other Taxable Transactions

SOURCE: Florida Department of Revenue website.

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