Florida Statutes 202.20 – Local communications services tax conversion rates
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(1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.
| Jurisdiction | County | Conversion rates for local governments that have NOT chosen to levy permit fees | Conversion rates for local governments that have chosen to levy permit fees |
|   | |||
| ALACHUA | Alachua | 5.00% | 4.88% |
| Alachua | Alachua | 4.10% | 3.98% |
| Archer | Alachua | 3.30% | 3.18% |
| Gainesville | Alachua | 5.30% | 5.18% |
| Hawthorne | Alachua | 2.00% | 1.88% |
| High Springs | Alachua | 2.80% | 2.68% |
| LaCrosse | Alachua | 3.60% | 3.48% |
| Micanopy | Alachua | 2.70% | 2.58% |
| Newberry | Alachua | 4.60% | 4.48% |
| Waldo | Alachua | 1.40% | 1.28% |
| BAKER | Baker | 0.50% | 0.50% |
| Glen Saint Mary | Baker | 5.70% | 5.58% |
| Macclenny | Baker | 6.40% | 6.28% |
| BAY | Bay | 0.00% | 0.00% |
| Callaway | Bay | 5.50% | 5.38% |
| Cedar Grove | Bay | 5.20% | 5.08% |
| Lynn Haven | Bay | 5.30% | 5.18% |
| Mexico Beach | Bay | 3.20% | 3.08% |
| Panama City | Bay | 5.30% | 5.18% |
| Panama City Beach | Bay | 3.80% | 3.68% |
| Parker | Bay | 5.10% | 4.98% |
| Springfield | Bay | 4.40% | 4.28% |
| BRADFORD | Bradford | 0.50% | 0.50% |
| Brooker | Bradford | 3.20% | 3.08% |
| Hampton | Bradford | 2.40% | 2.28% |
| Lawtey | Bradford | 1.20% | 1.08% |
| Starke | Bradford | 3.80% | 3.08% |
| BREVARD | Brevard | 1.40% | 1.18% |
| Cape Canaveral |
Brevard | 4.90% | 4.78% |
| Cocoa | Brevard | 4.30% | 4.18% |
| Cocoa Beach | Brevard | 5.50% | 5.38% |
| Indialantic | Brevard | 6.70% | 6.58% |
| Indian Harbour Beach | Brevard | 4.30% | 4.18% |
| Malabar | Brevard | 5.30% | 5.18% |
| Melbourne | Brevard | 5.40% | 5.28% |
| Melbourne Beach | Brevard | 5.20% | 5.08% |
| Melbourne Village | Brevard | 4.50% | 4.38% |
| Palm Bay | Brevard | 5.40% | 5.28% |
| Palm Shores | Brevard | 5.20% | 5.08% |
| Rockledge | Brevard | 4.40% | 4.28% |
| Satellite Beach | Brevard | 1.80% | 1.68% |
| Titusville | Brevard | 5.70% | 5.58% |
| West Melbourne |
Brevard | 5.80% | 5.68% |
| BROWARD | Broward | 5.20% | 5.08% |
| Coconut Creek | Broward | 5.10% | 4.98% |
| Cooper City | Broward | 5.20% | 5.08% |
| Coral Springs | Broward | 5.40% | 5.28% |
| Dania | Broward | 5.60% | 5.48% |
| Davie | Broward | 5.60% | 5.48% |
| Deerfield Beach | Broward | 1.50% | 1.38% |
| Ft. Lauderdale | Broward | 5.50% | 5.38% |
| Hallandale | Broward | 5.20% | 5.08% |
| Hillsboro Beach | Broward | 1.30% | 1.18% |
| Hollywood | Broward | 5.20% | 5.08% |
| Lauderdale-by-the-Sea | Broward | 5.30% | 5.18% |
| Lauderdale Lakes | Broward | 5.60% | 5.48% |
| Lauderhill | Broward | 5.50% | 5.38% |
| Lazy Lake Village | Broward | 0.60% | 0.48% |
| Lighthouse Point | Broward | 6.60% | 6.48% |
| Margate | Broward | 5.60% | 5.48% |
| Miramar | Broward | 5.40% | 5.28% |
| North Lauderdale |
Broward | 4.10% | 3.98% |
| Oakland Park | Broward | 5.70% | 5.58% |
| Parkland | Broward | 1.40% | 1.28% |
| Pembroke Park | Broward | 5.00% | 4.88% |
| Pembroke Pines | Broward | 5.70% | 5.58% |
| Plantation | Broward | 5.00% | 4.88% |
| Pompano Beach | Broward | 4.90% | 4.78% |
| Sea Ranch Lakes | Broward | 1.60% | 1.48% |
| Southwest Ranches | Broward | 4.90% | 4.78% |
| Sunrise | Broward | 5.00% | 4.88% |
| Tamarac | Broward | 2.50% | 1.78% |
| Weston | Broward | 5.50% | 5.38% |
| Wilton Manors | Broward | 5.90% | 5.78% |
| CALHOUN | Calhoun | 0.00% | 0.00% |
| Altha | Calhoun | 4.30% | 4.18% |
| Blountstown | Calhoun | 1.40% | 1.28% |
| CHARLOTTE | Charlotte | 2.00% | 1.88% |
| Punta Gorda | Charlotte | 5.40% | 5.28% |
| CITRUS | Citrus | 2.10% | 2.10% |
| Crystal River | Citrus | 5.60% | 5.48% |
| Inverness | Citrus | 5.60% | 5.48% |
| CLAY | Clay | 6.30% | 6.18% |
| Green Cove Springs | Clay | 4.00% | 3.88% |
| Keystone Heights | Clay | 2.30% | 2.18% |
| Orange Park | Clay | 0.80% | 0.68% |
| Penney Farms | Clay | 2.00% | 1.88% |
| COLLIER | Collier | 2.30% | 2.30% |
| Everglades | Collier | 4.20% | 3.88% |
| Marco Island |
Collier | 2.50% | 1.98% |
| Naples | Collier | 3.60% | 3.48% |
| COLUMBIA | Columbia | 1.40% | 1.40% |
| Ft. White | Columbia | 0.70% | 0.58% |
| Lake City | Columbia | 4.70% | 4.58% |
| DESOTO | DeSoto | 2.20% | 2.20% |
| Arcadia | DeSoto | 4.00% | 3.88% |
| DIXIE | Dixie | 0.10% | 0.10% |
| Cross City | Dixie | 2.70% | 2.58% |
| Horseshoe Beach | Dixie | 6.70% | 6.58% |
| DUVAL/Jax | Duval | 4.80% | 4.68% |
| Atlantic Beach | Duval | 6.40% | 6.28% |
| Baldwin | Duval | 6.60% | 6.48% |
| Jacksonville Beach | Duval | 5.00% | 4.78% |
| Neptune Beach | Duval | 4.30% | 4.18% |
| ESCAMBIA | Escambia | 1.70% | 1.70% |
| Century | Escambia | 2.30% | 2.18% |
| Pensacola | Escambia | 5.50% | 5.38% |
| FLAGLER | Flagler | 0.70% | 0.70% |
| Beverly Beach | Flagler | 2.00% | 1.88% |
| Bunnell | Flagler | 2.70% | 2.58% |
| Flagler Beach | Flagler & Volusia |
5.40% | 5.28% |
| Marineland | Flagler & St. Johns |
0.40% | 0.28% |
| Palm Coast | Flagler | 1.40% | 1.28% |
| FRANKLIN | Franklin | 0.90% | 0.90% |
| Apalachicola | Franklin | 3.90% | 3.78% |
| Carrabelle | Franklin | 6.20% | 6.08% |
| GADSDEN | Gadsden | 0.30% | 0.30% |
| Chattahoochee | Gadsden | 1.10% | 0.98% |
| Greensboro | Gadsden | 0.00% | 0.00% |
| Gretna | Gadsden | 4.20% | 4.08% |
| Havana | Gadsden | 0.80% | 0.68% |
| Midway | Gadsden | 4.00% | 3.88% |
| Quincy | Gadsden | 1.20% | 1.08% |
| GILCHRIST | Gilchrist | 0.00% | 0.00% |
| Bell | Gilchrist | 4.80% | 4.68% |
| Fanning Springs | Gilchrist & Levy | 6.00% | 5.88% |
| Trenton | Gilchrist | 4.20% | 4.08% |
| GLADES | Glades | 0.50% | 0.50% |
| Moore Haven | Glades | 1.30% | 1.18% |
| GULF | Gulf | 0.40% | 0.40% |
| Port St. Joe | Gulf | 3.90% | 3.78% |
| Wewahitchka | Gulf | 3.90% | 3.78% |
| HAMILTON | Hamilton | 0.30% | 0.30% |
| Jasper | Hamilton | 5.20% | 4.98% |
| Jennings | Hamilton | 1.60% | 1.48% |
| White Springs | Hamilton | 5.40% | 5.28% |
| HARDEE | Hardee | 1.20% | 1.20% |
| Bowling Green | Hardee | 3.40% | 3.28% |
| Wauchula | Hardee | 5.40% | 5.28% |
| Zolfo Springs | Hardee | 2.40% | 2.28% |
| HENDRY | Hendry | 0.70% | 0.70% |
| Clewiston | Hendry | 3.50% | 3.38% |
| La Belle | Hendry | 4.40% | 4.28% |
| HERNANDO | Hernando | 1.50% | 1.50% |
| Brooksville | Hernando | 1.00% | 0.88% |
| Weeki Wachee |
Hernando | 0.10% | 0.00% |
| HIGHLANDS | Highlands | 1.20% | 1.20% |
| Avon Park | Highlands | 4.70% | 4.58% |
| Lake Placid | Highlands | 1.00% | 0.88% |
| Sebring | Highlands | 1.20% | 0.88% |
| HILLSBOROUGH | Hillsborough | 2.20% | 2.08% |
| Plant City | Hillsborough | 6.10% | 5.98% |
| Tampa | Hillsborough | 5.50% | 5.28% |
| Temple Terrace | Hillsborough | 5.80% | 5.68% |
| HOLMES | Holmes | 0.20% | 0.20% |
| Bonifay | Holmes | 6.20% | 6.08% |
| Esto | Holmes | 0.90% | 0.78% |
| Noma | Holmes | 0.20% | 0.08% |
| Ponce de Leon | Holmes | 2.90% | 2.78% |
| Westville | Holmes | 1.00% | 0.88% |
| INDIAN RIVER | Indian River | 1.50% | 1.50% |
| Fellsmere | Indian River | 4.40% | 4.28% |
| Indian River Shores | Indian River | 3.00% | 2.88% |
| Orchid | Indian River | 2.30% | 2.18% |
| Sebastian | Indian River | 3.50% | 3.38% |
| Vero Beach | Indian River | 5.40% | 5.28% |
| JACKSON | Jackson | 0.20% | 0.20% |
| Alford | Jackson | 0.30% | 0.18% |
| Bascom | Jackson | 1.30% | 1.18% |
| Campbellton | Jackson | 0.30% | 0.18% |
| Cottondale | Jackson | 4.70% | 4.58% |
| Graceville | Jackson | 4.80% | 4.68% |
| Grand Ridge | Jackson | 0.80% | 0.68% |
| Greenwood | Jackson | 0.40% | 0.28% |
| Jacob City | Jackson | 0.00% | 0.00% |
| Malone | Jackson | 0.50% | 0.38% |
| Marianna | Jackson | 4.30% | 4.18% |
| Sneads | Jackson | 3.60% | 3.48% |
| JEFFERSON | Jefferson | 1.00% | 1.00% |
| Monticello | Jefferson | 4.90% | 4.78% |
| LAFAYETTE | Lafayette | 0.00% | 0.00% |
| Mayo | Lafayette | 2.10% | 1.98% |
| LAKE | Lake | 1.90% | 1.90% |
| Astatula | Lake | 4.80% | 4.68% |
| Clermont | Lake | 5.00% | 4.88% |
| Eustis | Lake | 5.50% | 5.38% |
| Fruitland Park | Lake | 5.10% | 4.98% |
| Groveland | Lake | 5.30% | 5.18% |
| Howey-in-the-Hills | Lake | 3.60% | 3.48% |
| Lady Lake | Lake | 1.50% | 1.38% |
| Leesburg | Lake | 1.40% | 1.28% |
| Mascotte | Lake | 4.20% | 4.08% |
| Minneola | Lake | 3.50% | 3.38% |
| Montverde | Lake | 1.90% | 1.78% |
| Mount Dora | Lake | 1.70% | 1.28% |
| Tavares | Lake | 5.60% | 5.48% |
| Umatilla | Lake | 3.40% | 3.28% |
| LEE | Lee | 2.20% | 2.08% |
| Bonita Springs | Lee | 1.90% | 1.78% |
| Cape Coral | Lee | 1.60% | 1.48% |
| Ft. Myers | Lee | 5.10% | 4.98% |
| Ft. Myers Beach | Lee | 2.30% | 2.18% |
| Sanibel | Lee | 2.50% | 2.38% |
| LEON | Leon | 1.10% | 1.10% |
| Tallahassee | Leon | 4.70% | 4.58% |
| LEVY | Levy | 0.00% | 0.00% |
| Bronson | Levy | 2.80% | 2.68% |
| Cedar Key | Levy | 2.30% | 2.18% |
| Chiefland | Levy | 2.90% | 2.78% |
| Inglis | Levy | 3.80% | 3.68% |
| Otter Creek | Levy | 0.70% | 0.58% |
| Williston | Levy | 1.80% | 1.68% |
| Yankeetown | Levy | 6.00% | 5.88% |
| LIBERTY | Liberty | 0.60% | 0.60% |
| Bristol | Liberty | 3.10% | 2.98% |
| MADISON | Madison | 0.40% | 0.40% |
| Greenville | Madison | 2.30% | 2.18% |
| Lee | Madison | 0.50% | 0.38% |
| Madison | Madison | 5.30% | 4.88% |
| MANATEE | Manatee | 0.80% | 0.80% |
| Anna Maria | Manatee | 1.50% | 1.38% |
| Bradenton | Manatee | 6.10% | 5.98% |
| Bradenton Beach | Manatee | 6.00% | 5.88% |
| Holmes Beach | Manatee | 3.80% | 3.68% |
| Palmetto | Manatee | 5.80% | 5.68% |
| Longboat Key | Manatee & Sarasota | 3.50% | 3.38% |
| MARION | Marion | 0.00% | 0.00% |
| Belleview | Marion | 1.00% | 0.88% |
| Dunnellon | Marion | 4.80% | 4.68% |
| McIntosh | Marion | 1.40% | 1.28% |
| Ocala | Marion | 5.20% | 5.08% |
| Reddick | Marion | 1.40% | 1.28% |
| MARTIN | Martin | 1.50% | 1.50% |
| Jupiter Island |
Martin | 0.70% | 0.58% |
| Ocean Breeze Park | Martin | 2.40% | 2.28% |
| Sewalls Point | Martin | 2.40% | 2.28% |
| Stuart | Martin | 5.20% | 5.08% |
| MIAMI-DADE | Miami-Dade | 5.00% | 4.78% |
| Aventura | Miami-Dade | 5.60% | 5.48% |
| Bal Harbour | Miami-Dade | 5.40% | 5.28% |
| Bay Harbor Islands | Miami-Dade | 5.20% | 5.08% |
| Biscayne Park | Miami-Dade | 4.70% | 4.58% |
| Coral Gables |
Miami-Dade | 4.40% | 4.28% |
| El Portal | Miami-Dade | 6.00% | 5.88% |
| Florida City | Miami-Dade | 5.80% | 5.68% |
| Golden Beach | Miami-Dade | 2.10% | 1.98% |
| Hialeah | Miami-Dade | 5.40% | 5.28% |
| Hialeah Gardens | Miami-Dade | 5.60% | 5.48% |
| Homestead | Miami-Dade | 5.70% | 5.58% |
| Indian Creek Village |
Miami-Dade | 0.80% | 0.68% |
| Islandia | Miami-Dade | 0.00% | 0.00% |
| Key Biscayne |
Miami-Dade | 5.00% | 4.88% |
| Medley | Miami-Dade | 6.70% | 6.58% |
| Miami | Miami-Dade | 5.10% | 4.98% |
| Miami Beach | Miami-Dade | 5.10% | 4.98% |
| Miami Shores | Miami-Dade | 6.10% | 5.98% |
| Miami Springs | Miami-Dade | 3.20% | 3.08% |
| North Bay | Miami-Dade | 5.30% | 5.18% |
| North Miami | Miami-Dade | 5.20% | 5.08% |
| North Miami Beach | Miami-Dade | 5.40% | 5.28% |
| Opa-Locka | Miami-Dade | 4.00% | 3.88% |
| Pinecrest | Miami-Dade | 5.90% | 5.78% |
| South Miami | Miami-Dade | 5.20% | 5.08% |
| Sunny Isles Beach | Miami-Dade | 5.50% | 5.38% |
| Surfside | Miami-Dade | 5.20% | 5.08% |
| Sweetwater | Miami-Dade | 5.00% | 4.88% |
| Virginia Gardens | Miami-Dade | 0.40% | 0.28% |
| West Miami | Miami-Dade | 4.80% | 4.68% |
| MONROE | Monroe | 1.50% | 1.50% |
| Islamorada | Monroe | 0.40% | 0.00% |
| Key Colony Beach | Monroe | 2.60% | 2.48% |
| Key West | Monroe | 1.60% | 1.48% |
| Layton | Monroe | 0.00% | 0.00% |
| Marathon | Monroe | 2.10% | 1.68% |
| NASSAU | Nassau | 0.80% | 0.80% |
| Callahan | Nassau | 4.90% | 4.78% |
| Fernandina Beach | Nassau | 5.40% | 5.28% |
| Hilliard | Nassau | 3.40% | 3.28% |
| OKALOOSA | Okaloosa | 0.70% | 0.70% |
| Cinco Bayou | Okaloosa | 5.40% | 5.28% |
| Crestview | Okaloosa | 3.70% | 3.58% |
| Destin | Okaloosa | 2.10% | 1.98% |
| Ft. Walton Beach | Okaloosa | 5.90% | 5.78% |
| Laurel Hill | Okaloosa | 3.00% | 2.88% |
| Mary Esther | Okaloosa | 5.30% | 5.18% |
| Niceville | Okaloosa | 6.00% | 5.88% |
| Shalimar | Okaloosa | 5.40% | 5.28% |
| Valparaiso | Okaloosa | 4.10% | 3.98% |
| OKEECHOBEE | Okeechobee | 0.90% | 0.90% |
| Okeechobee | Okeechobee | 4.80% | 4.68% |
| ORANGE | Orange | 5.20% | 4.98% |
| Apopka | Orange | 6.50% | 6.38% |
| Bay Lake | Orange | 0.00% | 0.00% |
| Belle Isle | Orange | 1.80% | 1.68% |
| Eatonville | Orange | 4.70% | 4.58% |
| Edgewood | Orange | 1.00% | 0.88% |
| Lake Buena Vista | Orange | 0.00% | 0.00% |
| Maitland | Orange | 5.60% | 5.38% |
| Oakland | Orange | 5.40% | 5.28% |
| Ocoee | Orange | 5.00% | 4.68% |
| Orlando | Orange | 4.40% | 4.28% |
| Windermere | Orange | 4.70% | 4.58% |
| Winter Garden |
Orange | 4.70% | 4.58% |
| Winter Park | Orange | 6.10% | 5.98% |
| OSCEOLA | Osceola | 5.50% | 5.28% |
| Kissimmee | Osceola | 4.80% | 4.68% |
| St. Cloud | Osceola | 5.50% | 5.38% |
| PALM BEACH | Palm Beach | 5.00% | 4.88% |
| Atlantis | Palm Beach | 1.20% | 1.08% |
| Belle Glade | Palm Beach | 5.40% | 5.28% |
| Boca Raton | Palm Beach | 5.70% | 5.58% |
| Boynton Beach | Palm Beach | 5.20% | 5.08% |
| Briny Breezes | Palm Beach | 3.20% | 0.28% |
| Cloud Lake | Palm Beach | 2.40% | 2.28% |
| Delray Beach | Palm Beach | 4.70% | 4.58% |
| Glen Ridge | Palm Beach | 1.60% | 1.48% |
| Golf Village | Palm Beach | 0.60% | 0.48% |
| Golfview | Palm Beach | 0.70% | 0.58% |
| Greenacres City | Palm Beach | 5.80% | 5.68% |
| Gulf Stream | Palm Beach | 1.10% | 0.98% |
| Haverhill | Palm Beach | 1.60% | 1.28% |
| Highland Beach | Palm Beach | 4.40% | 4.28% |
| Hypoluxo | Palm Beach | 6.30% | 6.18% |
| Juno Beach | Palm Beach | 5.10% | 4.98% |
| Jupiter | Palm Beach | 4.30% | 4.18% |
| Jupiter Inlet Colony | Palm Beach | 2.10% | 1.98% |
| Lake Clarke Shores | Palm Beach | 1.60% | 1.48% |
| Lake Park | Palm Beach | 5.60% | 5.48% |
| Lake Worth | Palm Beach | 5.20% | 5.08% |
| Lantana | Palm Beach | 5.80% | 5.68% |
| Manalapan | Palm Beach | 1.80% | 1.68% |
| Mangonia Park | Palm Beach | 5.90% | 5.78% |
| North Palm Beach | Palm Beach | 5.50% | 5.28% |
| Ocean Ridge | Palm Beach | 1.10% | 0.98% |
| Pahokee | Palm Beach | 4.60% | 4.48% |
| Palm Beach | Palm Beach | 4.90% | 4.78% |
| Palm Beach Gardens | Palm Beach | 1.20% | 1.08% |
| Palm Beach Shores | Palm Beach | 5.80% | 5.68% |
| Palm Springs | Palm Beach | 5.60% | 5.48% |
| Riviera Beach | Palm Beach | 4.80% | 4.68% |
| Royal Palm Beach | Palm Beach | 5.30% | 5.18% |
| South Bay | Palm Beach | 5.50% | 5.38% |
| South Palm Beach | Palm Beach | 6.00% | 5.88% |
| Tequesta Village | Palm Beach | 4.40% | 4.28% |
| Wellington | Palm Beach | 5.50% | 5.38% |
| West Palm Beach | Palm Beach | 5.70% | 5.58% |
| PASCO | Pasco | 1.60% | 1.60% |
| Dade City | Pasco | 5.30% | 5.18% |
| New Port Richey | Pasco | 5.90% | 5.78% |
| Port Richey | Pasco | 1.00% | 0.88% |
| Saint Leo | Pasco | 1.10% | 0.98% |
| San Antonio |
Pasco | 0.80% | 0.68% |
| Zephyrhills | Pasco | 5.90% | 5.78% |
| PINELLAS | Pinellas | 2.00% | 1.88% |
| Belleair | Pinellas | 1.80% | 1.68% |
| Belleair Beach | Pinellas | 6.50% | 6.38% |
| Belleair Bluffs | Pinellas | 2.10% | 1.98% |
| Belleair Shore | Pinellas | 2.60% | 2.48% |
| Clearwater | Pinellas | 5.40% | 5.28% |
| Dunedin | Pinellas | 5.60% | 5.48% |
| Gulfport | Pinellas | 6.50% | 6.38% |
| Indian Rocks Beach | Pinellas | 2.50% | 2.38% |
| Indian Shores | Pinellas | 2.80% | 2.68% |
| Kenneth City | Pinellas | 1.40% | 1.28% |
| Largo | Pinellas | 6.00% | 5.88% |
| Madeira Beach | Pinellas | 6.00% | 5.88% |
| North Redington Beach |
Pinellas | 1.80% | 1.68% |
| Oldsmar | Pinellas | 6.10% | 5.98% |
| Pinellas Park | Pinellas | 5.90% | 5.78% |
| Redington Beach | Pinellas | 5.90% | 5.78% |
| Redington Shores | Pinellas | 1.20% | 1.08% |
| Safety Harbor |
Pinellas | 6.90% | 6.38% |
| St. Pete Beach | Pinellas | 6.10% | 5.98% |
| St. Petersburg | Pinellas | 6.00% | 5.88% |
| Seminole | Pinellas | 5.50% | 5.38% |
| South Pasadena |
Pinellas | 6.10% | 5.98% |
| Tarpon Springs | Pinellas | 6.10% | 5.98% |
| Treasure Island | Pinellas | 2.40% | 2.28% |
| POLK | Polk | 2.90% | 2.78% |
| Auburndale | Polk | 4.60% | 4.48% |
| Bartow | Polk | 6.50% | 5.68% |
| Davenport | Polk | 3.70% | 3.58% |
| Dundee | Polk | 6.00% | 5.88% |
| Eagle Lake | Polk | 5.80% | 5.68% |
| Ft. Meade | Polk | 5.60% | 4.98% |
| Frostproof | Polk | 5.70% | 5.58% |
| Haines City | Polk | 5.50% | 5.38% |
| Highland Park | Polk | 0.00% | 0.00% |
| Hillcrest Heights | Polk | 1.10% | 0.98% |
| Lake Alfred | Polk | 4.80% | 4.68% |
| Lake Hamilton |
Polk | 3.90% | 3.78% |
| Lake Wales | Polk | 4.80% | 4.68% |
| Lakeland | Polk | 5.60% | 5.48% |
| Mulberry | Polk | 3.40% | 3.28% |
| Polk City | Polk | 3.00% | 2.88% |
| Winter Haven | Polk | 6.70% | 6.58% |
| PUTNAM | Putnam | 1.30% | 1.30% |
| Crescent City | Putnam | 4.70% | 4.58% |
| Interlachen | Putnam | 1.80% | 1.68% |
| Palatka | Putnam | 5.40% | 5.28% |
| Pomona Park | Putnam | 3.10% | 2.98% |
| Welaka | Putnam | 2.70% | 2.58% |
| SANTA ROSA | Santa Rosa | 1.70% | 1.70% |
| Gulf Breeze | Santa Rosa | 1.10% | 0.98% |
| Jay | Santa Rosa | 1.40% | 1.28% |
| Milton | Santa Rosa | 6.20% | 6.08% |
| SARASOTA | Sarasota | 5.10% | 4.98% |
| North Port | Sarasota | 6.10% | 5.98% |
| Sarasota | Sarasota | 5.60% | 5.48% |
| Venice | Sarasota | 5.40% | 5.28% |
| SEMINOLE | Seminole | 3.20% | 2.98% |
| Altamonte Springs | Seminole | 5.20% | 5.08% |
| Casselberry | Seminole | 5.70% | 5.58% |
| Lake Mary | Seminole | 4.40% | 4.28% |
| Longwood | Seminole | 5.80% | 5.68% |
| Oviedo | Seminole | 4.70% | 4.58% |
| Sanford | Seminole | 5.00% | 4.88% |
| Winter Springs | Seminole | 6.20% | 6.08% |
| ST. JOHNS | St. Johns | 1.30% | 1.30% |
| Hastings | St. Johns | 1.60% | 1.48% |
| St. Augustine | St. Johns | 4.80% | 4.68% |
| St. Augustine Beach | St. Johns | 4.90% | 4.78% |
| ST. LUCIE | St. Lucie | 1.20% | 1.20% |
| Ft. Pierce | St. Lucie | 4.90% | 4.78% |
| Port St. Lucie | St. Lucie | 1.60% | 1.48% |
| St. Lucie Village | St. Lucie | 1.80% | 1.68% |
| SUMTER | Sumter | 0.80% | 0.80% |
| Bushnell | Sumter | 5.40% | 5.28% |
| Center Hill | Sumter | 4.70% | 4.58% |
| Coleman | Sumter | 4.20% | 4.08% |
| Webster | Sumter | 3.30% | 3.18% |
| Wildwood | Sumter | 3.90% | 3.78% |
| SUWANNEE | Suwannee | 0.50% | 0.50% |
| Branford | Suwannee | 4.90% | 4.78% |
| Live Oak | Suwannee | 6.00% | 5.88% |
| TAYLOR | Taylor | 1.20% | 1.20% |
| Perry | Taylor | 5.90% | 5.78% |
| UNION | Union | 0.40% | 0.40% |
| Lake Butler | Union | 2.50% | 2.38% |
| Raiford | Union | 0.00% | 0.00% |
| Worthington Springs | Union | 0.00% | 0.00% |
| VOLUSIA | Volusia | 4.20% | 4.08% |
| Daytona Beach | Volusia | 5.00% | 4.88% |
| Daytona Beach Shores | Volusia | 5.50% | 5.38% |
| DeBary | Volusia | 4.70% | 4.58% |
| DeLand | Volusia | 4.60% | 4.48% |
| Deltona | Volusia | 6.60% | 6.48% |
| Edgewater | Volusia | 5.20% | 5.08% |
| Holly Hill | Volusia | 4.50% | 4.38% |
| Lake Helen | Volusia | 2.20% | 2.08% |
| New Smyrna Beach | Volusia | 4.40% | 4.28% |
| Oak Hill | Volusia | 3.80% | 3.68% |
| Orange City | Volusia | 4.90% | 4.78% |
| Ormond Beach | Volusia | 5.30% | 5.18% |
| Pierson | Volusia | 1.20% | 1.08% |
| Ponce Inlet | Volusia | 5.70% | 5.58% |
| Port Orange |
Volusia | 5.10% | 4.98% |
| South Daytona |
Volusia | 6.10% | 5.98% |
| WAKULLA | Wakulla | 0.90% | 0.90% |
| St. Marks | Wakulla | 0.00% | 0.00% |
| Sopchoppy | Wakulla | 1.30% | 1.18% |
| WALTON | Walton | 0.70% | 0.70% |
| DeFuniak Springs | Walton | 6.00% | 5.88% |
| Freeport | Walton | 1.40% | 1.28% |
| Paxton | Walton | 2.80% | 2.68% |
| WASHINGTON | Washington | 0.30% | 0.30% |
| Caryville | Washington | 1.00% | 0.88% |
| Chipley | Washington | 5.70% | 5.58% |
| Ebro | Washington | 0.60% | 0.48% |
| Vernon | Washington | 5.80% | 5.68% |
| Wausau | Washington | 1.90% | 1.78% |
The conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area. This paragraph is repealed October 1, 2002.
Terms Used In Florida Statutes 202.20
- Communications services: means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance. See Florida Statutes 202.11
- Dealer: means a person registered with the department as a provider of communications services in this state. See Florida Statutes 202.11
- Department: means the Department of Revenue. See Florida Statutes 202.11
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: has the meaning ascribed in…. See Florida Statutes 202.11
- writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01
(b) Beginning October 1, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.
| Jurisdiction | County | Conversion rates for local governments that have NOT chosen to levy permit fees | Conversion rates for local governments that have chosen to levy permit fees |
|   | |||
| ALACHUA | Alachua | 4.70% | 4.58% |
| Alachua | Alachua | 3.80% | 3.58% |
| Archer | Alachua | 3.10% | 2.98% |
| Gainesville | Alachua | 4.90% | 4.78% |
| Hawthorne | Alachua | 1.90% | 1.78% |
| High Springs | Alachua | 2.60% | 2.48% |
| LaCrosse | Alachua | 3.30% | 3.18% |
| Micanopy | Alachua | 2.50% | 2.38% |
| Newberry | Alachua | 4.20% | 4.08% |
| Waldo | Alachua | 1.30% | 1.18% |
| BAKER | Baker | 0.40% | 0.40% |
| Glen Saint Mary | Baker | 5.30% | 5.18% |
| Macclenny | Baker | 5.90% | 5.78% |
| BAY | Bay | 0.00% | 0.00% |
| Callaway | Bay | 5.10% | 4.98% |
| Cedar Grove | Bay | 4.80% | 4.68% |
| Lynn Haven | Bay | 4.90% | 4.78% |
| Mexico Beach | Bay | 3.00% | 2.88% |
| Panama City | Bay | 4.90% | 4.78% |
| Panama City Beach | Bay | 3.50% | 3.38% |
| Parker | Bay | 4.80% | 4.68% |
| Springfield | Bay | 4.00% | 3.88% |
| BRADFORD | Bradford | 0.50% | 0.50% |
| Brooker | Bradford | 3.00% | 2.88% |
| Hampton | Bradford | 2.20% | 2.08% |
| Lawtey | Bradford | 1.10% | 0.98% |
| Starke | Bradford | 3.50% | 2.88% |
| BREVARD | Brevard | 1.30% | 1.08% |
| Cape Canaveral |
Brevard | 4.50% | 4.38% |
| Cocoa | Brevard | 3.90% | 3.78% |
| Cocoa Beach | Brevard | 5.10% | 4.98% |
| Indialantic | Brevard | 6.20% | 6.08% |
| Indian Harbour Beach | Brevard | 4.00% | 3.88% |
| Malabar | Brevard | 4.90% | 4.78% |
| Melbourne | Brevard | 4.90% | 4.78% |
| Melbourne Beach | Brevard | 4.80% | 4.68% |
| Melbourne Village | Brevard | 4.10% | 3.98% |
| Palm Bay | Brevard | 5.00% | 4.88% |
| Palm Shores | Brevard | 4.80% | 4.68% |
| Rockledge | Brevard | 4.10% | 3.98% |
| Satellite Beach | Brevard | 1.70% | 1.58% |
| Titusville | Brevard | 5.30% | 5.18% |
| West Melbourne |
Brevard | 5.40% | 5.28% |
| BROWARD | Broward | 4.80% | 4.68% |
| Coconut Creek | Broward | 4.70% | 4.58% |
| Cooper City | Broward | 4.80% | 4.68% |
| Coral Springs | Broward | 5.00% | 4.88% |
| Dania | Broward | 5.20% | 5.08% |
| Davie | Broward | 5.20% | 5.08% |
| Deerfield Beach | Broward | 1.40% | 1.28% |
| Ft. Lauderdale |
Broward | 5.10% | 4.98% |
| Hallandale | Broward | 4.80% | 4.68% |
| Hillsboro Beach | Broward | 1.20% | 1.08% |
| Hollywood | Broward | 4.80% | 4.68% |
| Lauderdale-by-the-Sea | Broward | 4.90% | 4.78% |
| Lauderdale Lakes | Broward | 5.20% | 5.08% |
| Lauderhill | Broward | 5.10% | 4.98% |
| Lazy Lake Village | Broward | 0.60% | 0.48% |
| Lighthouse Point | Broward | 6.10% | 5.98% |
| Margate | Broward | 5.20% | 5.08% |
| Miramar | Broward | 5.00% | 4.88% |
| North Lauderdale |
Broward | 3.80% | 3.68% |
| Oakland Park | Broward | 5.30% | 5.18% |
| Parkland | Broward | 1.30% | 1.18% |
| Pembroke Park | Broward | 4.60% | 4.48% |
| Pembroke Pines | Broward | 5.30% | 5.18% |
| Plantation | Broward | 4.60% | 4.48% |
| Pompano Beach | Broward | 4.50% | 4.38% |
| Sea Ranch Lakes | Broward | 1.50% | 1.38% |
| Southwest Ranches | Broward | 4.50% | 4.38% |
| Sunrise | Broward | 4.60% | 4.48% |
| Tamarac | Broward | 2.30% | 1.58% |
| Weston | Broward | 5.00% | 4.88% |
| Wilton Manors | Broward | 5.50% | 5.38% |
| CALHOUN | Calhoun | 0.00% | 0.00% |
| Altha | Calhoun | 4.00% | 3.88% |
| Blountstown | Calhoun | 1.30% | 1.18% |
| CHARLOTTE | Charlotte | 1.80% | 1.68% |
| Punta Gorda | Charlotte | 5.00% | 4.88% |
| CITRUS | Citrus | 2.00% | 2.00% |
| Crystal River | Citrus | 5.10% | 4.98% |
| Inverness | Citrus | 5.20% | 5.08% |
| CLAY | Clay | 5.80% | 5.68% |
| Green Cove Springs | Clay | 3.70% | 3.58% |
| Keystone Heights | Clay | 2.10% | 1.98% |
| Orange Park | Clay | 0.80% | 0.68% |
| Penney Farms | Clay | 1.90% | 1.78% |
| COLLIER | Collier | 2.10% | 2.10% |
| Everglades | Collier | 3.90% | 3.58% |
| Marco Island |
Collier | 2.30% | 1.78% |
| Naples | Collier | 3.30% | 3.18% |
| COLUMBIA | Columbia | 1.30% | 1.30% |
| Ft. White | Columbia | 0.60% | 0.48% |
| Lake City | Columbia | 4.40% | 4.28% |
| DESOTO | Desoto | 2.10% | 2.10% |
| Arcadia | Desoto | 3.70% | 3.58% |
| DIXIE | Dixie | 0.10% | 0.10% |
| Cross City | Dixie | 2.50% | 2.38% |
| Horseshoe Beach | Dixie | 6.20% | 6.08% |
| DUVAL/Jax | Duval | 4.50% | 4.38% |
| Atlantic Beach | Duval | 5.90% | 5.78% |
| Baldwin | Duval | 6.10% | 5.98% |
| Jacksonville Beach | Duval | 4.60% | 4.38% |
| Neptune Beach | Duval | 4.00% | 3.88% |
| ESCAMBIA | Escambia | 1.60% | 1.60% |
| Century | Escambia | 2.10% | 1.98% |
| Pensacola | Escambia | 5.10% | 4.88% |
| FLAGLER | Flagler | 0.60% | 0.60% |
| Beverly Beach | Flagler | 1.80% | 1.68% |
| Bunnell | Flagler | 2.50% | 2.38% |
| Flagler Beach | Flagler & Volusia |
4.90% | 4.78% |
| Marineland | Flagler & St. Johns |
0.40% | 0.28% |
| Palm Coast | Flagler | 1.30% | 1.18% |
| FRANKLIN | Franklin | 0.90% | 0.90% |
| Apalachicola | Franklin | 3.60% | 3.48% |
| Carrabelle | Franklin | 5.70% | 5.58% |
| GADSDEN | Gadsden | 0.20% | 0.20% |
| Chattahoochee | Gadsden | 1.00% | 0.88% |
| Greensboro | Gadsden | 0.00% | 0.00% |
| Gretna | Gadsden | 3.90% | 3.78% |
| Havana | Gadsden | 0.80% | 0.68% |
| Midway | Gadsden | 3.70% | 3.58% |
| Quincy | Gadsden | 1.10% | 0.98% |
| GILCHRIST | Gilchrist | 0.00% | 0.00% |
| Bell | Gilchrist | 4.50% | 4.38% |
| Fanning Springs | Gilchrist & Levy | 5.50% | 5.38% |
| Trenton | Gilchrist | 3.90% | 3.78% |
| GLADES | Glades | 0.50% | 0.50% |
| Moore Haven | Glades | 1.20% | 1.08% |
| GULF | Gulf | 0.30% | 0.30% |
| Port St. Joe | Gulf | 3.60% | 3.48% |
| Wewahitchka | Gulf | 3.60% | 3.48% |
| HAMILTON | Hamilton | 0.30% | 0.30% |
| Jasper | Hamilton | 4.80% | 4.58% |
| Jennings | Hamilton | 1.50% | 1.38% |
| White Springs | Hamilton | 5.00% | 4.88% |
| HARDEE | Hardee | 1.10% | 1.10% |
| Bowling Green | Hardee | 3.20% | 3.08% |
| Wauchula | Hardee | 5.00% | 4.88% |
| Zolfo Springs | Hardee | 2.20% | 2.08% |
| HENDRY | Hendry | 0.70% | 0.70% |
| Clewiston | Hendry | 3.20% | 3.08% |
| La Belle | Hendry | 4.10% | 3.98% |
| HERNANDO | Hernando | 1.40% | 1.40% |
| Brooksville | Hernando | 0.90% | 0.78% |
| Weeki Wachee |
Hernando | 0.10% | 0.00% |
| HIGHLANDS | Highlands | 1.10% | 1.10% |
| Avon Park | Highlands | 4.40% | 4.28% |
| Lake Placid | Highlands | 0.90% | 0.78% |
| Sebring | Highlands | 1.10% | 0.78% |
| HILLSBOROUGH | Hillsborough | 2.10% | 1.98% |
| Plant City | Hillsborough | 5.60% | 5.48% |
| Tampa | Hillsborough | 5.00% | 4.88% |
| Temple Terrace | Hillsborough | 5.40% | 5.28% |
| HOLMES | Holmes | 0.20% | 0.20% |
| Bonifay | Holmes | 5.70% | 5.58% |
| Esto | Holmes | 0.80% | 0.68% |
| Noma | Holmes | 0.10% | 0.00% |
| Ponce de Leon | Holmes | 2.70% | 2.58% |
| Westville | Holmes | 0.90% | 0.78% |
| INDIAN RIVER | Indian River | 1.40% | 1.40% |
| Fellsmere | Indian River | 4.10% | 3.98% |
| Indian River Shores | Indian River | 2.80% | 2.68% |
| Orchid | Indian River | 2.10% | 1.98% |
| Sebastian | Indian River | 3.30% | 3.18% |
| Vero Beach | Indian River | 5.00% | 4.88% |
| JACKSON | Jackson | 0.20% | 0.20% |
| Alford | Jackson | 0.30% | 0.18% |
| Bascom | Jackson | 1.20% | 1.08% |
| Campbellton | Jackson | 0.30% | 0.18% |
| Cottondale | Jackson | 4.30% | 4.18% |
| Graceville | Jackson | 4.40% | 4.28% |
| Grand Ridge | Jackson | 0.80% | 0.68% |
| Greenwood | Jackson | 0.40% | 0.28% |
| Jacob City | Jackson | 0.00% | 0.00% |
| Malone | Jackson | 0.50% | 0.38% |
| Marianna | Jackson | 4.00% | 3.88% |
| Sneads | Jackson | 3.30% | 3.18% |
| JEFFERSON | Jefferson | 0.90% | 0.90% |
| Monticello | Jefferson | 4.50% | 4.38% |
| LAFAYETTE | Lafayette | 0.00% | 0.00% |
| Mayo | Lafayette | 2.00% | 1.88% |
| LAKE | Lake | 1.70% | 1.70% |
| Astatula | Lake | 4.40% | 4.28% |
| Clermont | Lake | 4.70% | 4.58% |
| Eustis | Lake | 5.10% | 4.98% |
| Fruitland Park | Lake | 4.70% | 4.58% |
| Groveland | Lake | 4.90% | 4.78% |
| Howey-in-the-Hills | Lake | 3.30% | 3.18% |
| Lady Lake | Lake | 1.40% | 1.28% |
| Leesburg | Lake | 1.30% | 1.18% |
| Mascotte | Lake | 3.90% | 3.78% |
| Minneola | Lake | 3.20% | 3.08% |
| Montverde | Lake | 1.80% | 1.68% |
| Mount Dora | Lake | 1.50% | 1.18% |
| Tavares | Lake | 5.20% | 5.08% |
| Umatilla | Lake | 3.10% | 2.98% |
| LEE | Lee | 2.00% | 1.88% |
| Bonita Springs | Lee | 1.70% | 1.58% |
| Cape Coral | Lee | 1.50% | 1.38% |
| Ft. Myers | Lee | 4.70% | 4.58% |
| Ft. Myers Beach | Lee | 2.20% | 2.08% |
| Sanibel | Lee | 2.30% | 2.18% |
| LEON | Leon | 1.00% | 1.00% |
| Tallahassee | Leon | 4.40% | 4.28% |
| LEVY | Levy | 0.00% | 0.00% |
| Bronson | Levy | 2.50% | 2.38% |
| Cedar Key | Levy | 2.10% | 1.98% |
| Chiefland | Levy | 2.70% | 2.58% |
| Inglis | Levy | 3.50% | 3.38% |
| Otter Creek | Levy | 0.70% | 0.58% |
| Williston | Levy | 1.60% | 1.48% |
| Yankeetown | Levy | 5.60% | 5.48% |
| LIBERTY | Liberty | 0.60% | 0.60% |
| Bristol | Liberty | 2.90% | 2.78% |
| MADISON | Madison | 0.40% | 0.40% |
| Greenville | Madison | 2.10% | 1.98% |
| Lee | Madison | 0.50% | 0.38% |
| Madison | Madison | 4.90% | 4.48% |
| MANATEE | Manatee | 0.70% | 0.70% |
| Anna Maria | Manatee | 1.40% | 1.28% |
| Bradenton | Manatee | 5.60% | 5.48% |
| Bradenton Beach | Manatee | 5.60% | 5.48% |
| Holmes Beach | Manatee | 3.50% | 3.38% |
| Palmetto | Manatee | 5.30% | 5.18% |
| Longboat Key | Manatee & Sarasota | 3.20% | 3.08% |
| MARION | Marion | 0.00% | 0.00% |
| Bellview | Marion | 0.90% | 0.78% |
| Dunnellon | Marion | 4.50% | 4.38% |
| McIntosh | Marion | 1.30% | 1.18% |
| Ocala | Marion | 4.80% | 4.68% |
| Reddick | Marion | 1.30% | 1.18% |
| MARTIN | Martin | 1.30% | 1.30% |
| Jupiter Island |
Martin | 0.60% | 0.48% |
| Ocean Breeze Park | Martin | 2.20% | 2.08% |
| Sewalls Point | Martin | 2.30% | 2.18% |
| Stuart | Martin | 4.80% | 4.68% |
| MIAMI-DADE | Miami-Dade | 4.70% | 4.48% |
| Aventura | Miami-Dade | 5.20% | 5.08% |
| Bal Harbour | Miami-Dade | 4.90% | 4.78% |
| Bay Harbor Islands | Miami-Dade | 4.80% | 4.68% |
| Biscayne Park | Miami-Dade | 4.40% | 4.28% |
| Coral Gables |
Miami-Dade | 4.10% | 3.98% |
| El Portal | Miami-Dade | 5.60% | 5.48% |
| Florida City | Miami-Dade | 5.30% | 5.18% |
| Golden Beach | Miami-Dade | 2.00% | 1.88% |
| Hialeah | Miami-Dade | 5.00% | 4.88% |
| Hialeah Gardens | Miami-Dade | 5.10% | 4.98% |
| Homestead | Miami-Dade | 5.30% | 5.18% |
| Indian Creek Village |
Miami-Dade | 0.70% | 0.58% |
| Islandia | Miami-Dade | 0.00% | 0.00% |
| Key Biscayne |
Miami-Dade | 4.60% | 4.48% |
| Medley | Miami-Dade | 6.10% | 5.98% |
| Miami | Miami-Dade | 4.70% | 4.58% |
| Miami Beach | Miami-Dade | 4.70% | 4.58% |
| Miami Shores | Miami-Dade | 5.60% | 5.48% |
| Miami Springs | Miami-Dade | 3.00% | 2.88% |
| North Bay | Miami-Dade | 4.90% | 4.78% |
| North Miami | Miami-Dade | 4.80% | 4.68% |
| North Miami Beach | Miami-Dade | 5.00% | 4.88% |
| Opa-Locka | Miami-Dade | 3.70% | 3.58% |
| Pinecrest | Miami-Dade | 5.40% | 5.28% |
| South Miami | Miami-Dade | 4.80% | 4.68% |
| Sunny Isles Beach | Miami-Dade | 5.00% | 4.88% |
| Surfside | Miami-Dade | 4.80% | 4.68% |
| Sweetwater | Miami-Dade | 4.60% | 4.48% |
| Virginia Gardens | Miami-Dade | 0.40% | 0.28% |
| West Miami | Miami-Dade | 4.40% | 4.28% |
| MONROE | Monroe | 1.40% | 1.40% |
| Islamorada | Monroe | 0.40% | 0.00% |
| Key Colony Beach | Monroe | 2.40% | 2.28% |
| Key West | Monroe | 1.50% | 1.38% |
| Layton | Monroe | 0.00% | 0.00% |
| Marathon | Monroe | 1.90% | 1.58% |
| NASSAU | Nassau | 0.70% | 0.70% |
| Callahan | Nassau | 4.50% | 4.38% |
| Fernandina Beach | Nassau | 5.00% | 4.88% |
| Hilliard | Nassau | 3.20% | 3.08% |
| OKALOOSA | Okaloosa | 0.60% | 0.60% |
| Cinco Bayou | Okaloosa | 5.00% | 4.88% |
| Crestview | Okaloosa | 3.50% | 3.38% |
| Destin | Okaloosa | 1.90% | 1.78% |
| Ft. Walton Beach | Okaloosa | 5.50% | 5.38% |
| Laurel Hill | Okaloosa | 2.80% | 2.68% |
| Mary Esther | Okaloosa | 4.90% | 4.78% |
| Niceville | Okaloosa | 5.50% | 5.38% |
| Shalimar | Okaloosa | 5.00% | 4.88% |
| Valparaiso | Okaloosa | 3.80% | 3.68% |
| OKEECHOBEE | Okeechobee | 0.80% | 0.80% |
| Okeechobee | Okeechobee | 4.50% | 4.38% |
| ORANGE | Orange | 4.80% | 4.58% |
| Apopka | Orange | 6.00% | 5.88% |
| Bay Lake | Orange | 0.00% | 0.00% |
| Belle Isle | Orange | 1.60% | 1.48% |
| Eatonville | Orange | 4.30% | 4.18% |
| Edgewood | Orange | 1.00% | 0.88% |
| Lake Buena Vista | Orange | 0.00% | 0.00% |
| Maitland | Orange | 5.10% | 4.98% |
| Oakland | Orange | 5.00% | 4.78% |
| Ocoee | Orange | 4.60% | 4.28% |
| Orlando | Orange | 4.10% | 3.88% |
| Windermere | Orange | 4.30% | 4.18% |
| Winter Garden |
Orange | 4.30% | 4.18% |
| Winter Park | Orange | 5.60% | 5.48% |
| OSCEOLA | Osceola | 5.00% | 4.88% |
| Kissimmee | Osceola | 4.50% | 4.38% |
| St. Cloud | Osceola | 5.10% | 4.98% |
| PALM BEACH | Palm Beach | 4.60% | 4.48% |
| Atlantis | Palm Beach | 1.10% | 0.98% |
| Belle Glade | Palm Beach | 5.00% | 4.88% |
| Boca Raton | Palm Beach | 5.30% | 5.08% |
| Boynton Beach | Palm Beach | 4.80% | 4.68% |
| Briny Breezes | Palm Beach | 3.00% | 0.28% |
| Cloud Lake | Palm Beach | 2.20% | 2.08% |
| Delray Beach | Palm Beach | 4.40% | 4.28% |
| Glen Ridge | Palm Beach | 1.50% | 1.38% |
| Golf Village | Palm Beach | 0.60% | 0.48% |
| Golfview | Palm Beach | 0.60% | 0.48% |
| Greenacres City | Palm Beach | 5.30% | 5.18% |
| Gulf Stream | Palm Beach | 1.00% | 0.88% |
| Haverhill | Palm Beach | 1.40% | 1.18% |
| Highland Beach | Palm Beach | 4.00% | 3.88% |
| Hypoluxo | Palm Beach | 5.80% | 5.68% |
| Juno Beach | Palm Beach | 4.70% | 4.58% |
| Jupiter | Palm Beach | 4.00% | 3.88% |
| Jupiter Inlet Colony | Palm Beach | 1.90% | 1.78% |
| Lake Clarke Shores | Palm Beach | 1.50% | 1.38% |
| Lake Park | Palm Beach | 5.20% | 5.08% |
| Lake Worth | Palm Beach | 4.80% | 4.68% |
| Lantana | Palm Beach | 5.30% | 5.18% |
| Manalapan | Palm Beach | 1.60% | 1.48% |
| Mangonia Park | Palm Beach | 5.50% | 5.38% |
| North Palm Beach | Palm Beach | 5.10% | 4.88% |
| Ocean Ridge | Palm Beach | 1.00% | 0.88% |
| Pahokee | Palm Beach | 4.20% | 4.08% |
| Palm Beach | Palm Beach | 4.50% | 4.38% |
| Palm Beach Gardens | Palm Beach | 1.10% | 0.98% |
| Palm Beach Shores | Palm Beach | 5.40% | 5.28% |
| Palm Springs | Palm Beach | 5.20% | 5.08% |
| Riviera Beach | Palm Beach | 4.50% | 4.38% |
| Royal Palm Beach | Palm Beach | 4.90% | 4.78% |
| South Bay | Palm Beach | 5.10% | 4.98% |
| South Palm Beach | Palm Beach | 5.60% | 5.48% |
| Tequesta Village | Palm Beach | 4.10% | 3.98% |
| Wellington | Palm Beach | 5.10% | 4.98% |
| West Palm Beach | Palm Beach | 5.30% | 5.18% |
| PASCO | Pasco | 1.50% | 1.50% |
| Dade City | Pasco | 4.90% | 4.78% |
| New Port Richey | Pasco | 5.50% | 5.38% |
| Port Richey | Pasco | 0.90% | 0.78% |
| Saint Leo | Pasco | 1.00% | 0.88% |
| San Antonio |
Pasco | 0.80% | 0.68% |
| Zephyrhills | Pasco | 5.40% | 5.28% |
| PINELLAS | Pinellas | 1.80% | 1.68% |
| Belleair | Pinellas | 1.60% | 1.48% |
| Belleair Beach | Pinellas | 6.00% | 5.88% |
| Belleair Bluffs | Pinellas | 2.00% | 1.88% |
| Belleair Shore | Pinellas | 2.40% | 2.28% |
| Clearwater | Pinellas | 5.00% | 4.88% |
| Dunedin | Pinellas | 5.20% | 5.08% |
| Gulfport | Pinellas | 6.00% | 5.88% |
| Indian Rocks Beach | Pinellas | 2.30% | 2.18% |
| Indian Shores | Pinellas | 2.60% | 2.48% |
| Kenneth City | Pinellas | 1.30% | 1.18% |
| Largo | Pinellas | 5.50% | 5.38% |
| Madeira Beach | Pinellas | 5.60% | 5.48% |
| North Redington Beach |
Pinellas | 1.70% | 1.58% |
| Oldsmar | Pinellas | 5.70% | 5.58% |
| Pinellas Park | Pinellas | 5.40% | 5.28% |
| Redington Beach | Pinellas | 5.40% | 5.28% |
| Redington Shores | Pinellas | 1.10% | 0.98% |
| Safety Harbor |
Pinellas | 6.40% | 5.88% |
| St. Pete Beach | Pinellas | 5.70% | 5.58% |
| St. Petersburg | Pinellas | 5.50% | 5.38% |
| Seminole | Pinellas | 5.10% | 4.98% |
| South Pasadena |
Pinellas | 5.60% | 5.48% |
| Tarpon Springs | Pinellas | 5.60% | 5.48% |
| Treasure Island | Pinellas | 2.20% | 2.08% |
| POLK | Polk | 2.70% | 2.58% |
| Auburndale | Polk | 4.30% | 4.18% |
| Bartow | Polk | 6.00% | 5.28% |
| Davenport | Polk | 3.40% | 3.28% |
| Dundee | Polk | 5.60% | 5.48% |
| Eagle Lake | Polk | 5.30% | 5.18% |
| Ft. Meade | Polk | 5.20% | 4.58% |
| Frostproof | Polk | 5.20% | 5.08% |
| Haines City | Polk | 5.10% | 4.98% |
| Highland Park | Polk | 0.00% | 0.00% |
| Hillcrest Heights | Polk | 1.10% | 0.98% |
| Lake Alfred | Polk | 4.50% | 4.38% |
| Lake Hamilton |
Polk | 3.60% | 3.48% |
| Lake Wales | Polk | 4.40% | 4.28% |
| Lakeland | Polk | 5.20% | 5.08% |
| Mulberry | Polk | 3.10% | 2.98% |
| Polk City | Polk | 2.80% | 2.68% |
| Winter Haven | Polk | 6.20% | 6.08% |
| PUTNAM | Putnam | 1.20% | 1.20% |
| Crescent City | Putnam | 4.30% | 4.18% |
| Interlachen | Putnam | 1.60% | 1.48% |
| Palatka | Putnam | 5.00% | 4.88% |
| Pomona Park | Putnam | 2.90% | 2.78% |
| Welaka | Putnam | 2.50% | 2.38% |
| SANTA ROSA | Santa Rosa | 1.50% | 1.50% |
| Gulf Breeze | Santa Rosa | 1.10% | 0.98% |
| Jay | Santa Rosa | 1.30% | 1.18% |
| Milton | Santa Rosa | 5.70% | 5.58% |
| SARASOTA | Sarasota | 4.70% | 4.58% |
| North Port | Sarasota | 5.60% | 5.48% |
| Sarasota | Sarasota | 5.20% | 5.08% |
| Venice | Sarasota | 5.00% | 4.88% |
| SEMINOLE | Seminole | 2.90% | 2.68% |
| Altamonte Springs | Seminole | 4.80% | 4.68% |
| Casselberry | Seminole | 5.30% | 5.18% |
| Lake Mary | Seminole | 4.10% | 3.98% |
| Longwood | Seminole | 5.40% | 5.28% |
| Oviedo | Seminole | 4.30% | 4.18% |
| Sanford | Seminole | 4.70% | 4.58% |
| Winter Springs | Seminole | 5.80% | 5.68% |
| ST. JOHNS | St. Johns | 1.20% | 1.20% |
| Hastings | St. Johns | 1.50% | 1.38% |
| St. Augustine |
St. Johns | 4.50% | 4.38% |
| St. Augustine Beach | St. Johns | 4.50% | 4.38% |
| ST. LUCIE | St. Lucie | 1.20% | 1.20% |
| Ft. Pierce | St. Lucie | 4.50% | 4.38% |
| Port St. Lucie | St. Lucie | 1.50% | 1.38% |
| St. Lucie Village | St. Lucie | 1.60% | 1.48% |
| SUMTER | Sumter | 0.70% | 0.70% |
| Bushnell | Sumter | 5.00% | 4.88% |
| Center Hill | Sumter | 4.30% | 4.18% |
| Coleman | Sumter | 3.90% | 3.78% |
| Webster | Sumter | 3.10% | 2.98% |
| Wildwood | Sumter | 3.60% | 3.48% |
| SUWANNEE | Suwannee | 0.40% | 0.40% |
| Branford | Suwannee | 4.60% | 4.48% |
| Live Oak | Suwannee | 5.60% | 5.48% |
| TAYLOR | Taylor | 1.10% | 1.10% |
| Perry | Taylor | 5.50% | 5.38% |
| UNION | Union | 0.40% | 0.40% |
| Lake Butler | Union | 2.30% | 2.18% |
| Raiford | Union | 0.00% | 0.00% |
| Worthington Springs | Union | 0.00% | 0.00% |
| VOLUSIA | Volusia | 3.90% | 3.78% |
| Daytona Beach | Volusia | 4.60% | 4.48% |
| Daytona Beach Shores | Volusia | 5.10% | 4.98% |
| DeBary | Volusia | 4.40% | 4.28% |
| DeLand | Volusia | 4.20% | 4.08% |
| Deltona | Volusia | 6.10% | 5.98% |
| Edgewater | Volusia | 4.80% | 4.68% |
| Holly Hill | Volusia | 4.20% | 4.08% |
| Lake Helen | Volusia | 2.00% | 1.88% |
| New Smyrna Beach | Volusia | 4.00% | 3.88% |
| Oak Hill | Volusia | 3.50% | 3.38% |
| Orange City | Volusia | 4.50% | 4.38% |
| Ormond Beach | Volusia | 4.90% | 4.78% |
| Pierson | Volusia | 1.10% | 0.98% |
| Ponce Inlet | Volusia | 5.30% | 5.18% |
| Port Orange |
Volusia | 4.70% | 4.58% |
| South Daytona |
Volusia | 5.60% | 5.48% |
| WAKULLA | Wakulla | 0.80% | 0.80% |
| St. Marks | Wakulla | 0.00% | 0.00% |
| Sopchoppy | Wakulla | 1.20% | 1.08% |
| WALTON | Walton | 0.70% | 0.70% |
| DeFuniak Springs | Walton | 4.70% | 4.58% |
| Freeport | Walton | 1.30% | 1.18% |
| Paxton | Walton | 2.60% | 2.48% |
| WASHINGTON | Washington | 0.20% | 0.20% |
| Caryville | Washington | 1.00% | 0.88% |
| Chipley | Washington | 5.30% | 5.18% |
| Ebro | Washington | 0.60% | 0.48% |
| Vernon | Washington | 5.40% | 5.28% |
| Wausau | Washington | 1.70% | 1.58% |
The conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area.
(c) Notwithstanding the rates provided by paragraph (b), the following local communications services tax conversion rates shall take effect upon the expiration of existing franchise agreements which provide for fees in excess of those authorized by s. 337.401. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.
| Jurisdiction | County | Conversion rates for local governments that have NOT chosen to levy permit fees | Conversion rates for local governments that have chosen to levy permit fees | Effective date of new rates |
|   | ||||
| Indialantic | Brevard | 5.80% | 5.68% | January 1, 2014 |
| Titusville | Brevard | 5.00% | 4.88% | January 1, 2014 |
| Punta Gorda | Charlotte | 4.90% | 4.78% | January 1, 2009 |
| Miami | Miami-Dade | 4.30% | 4.18% | August 1, 2006 |
| Valparaiso | Okaloosa | 3.20% | 3.08% | August 1, 2003 |
| Dade City | Pasco | 4.50% | 4.38% | January 1, 2011 |
| Palatka | Putnam | 4.70% | 4.58% | September 1, 2003 |
(2)(a)1. With respect to any local taxing jurisdiction, if, for the periods ending December 31, 2001; March 31, 2002; June 30, 2002; or September 30, 2002, the revenues received by that local government from the local communications services tax imposed under subsection (1) are less than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period; plus reasonably anticipated growth in such revenues over the preceding 1-year period, based on the average growth of such revenues over the immediately preceding 5-year period; plus an amount representing the revenues from the replaced revenue sources for the 1-month period that the local taxing jurisdiction was required to forego, the governing authority may adjust the rate of the local communications services tax upward to the extent necessary to generate the entire shortfall in revenues within 1 year after the rate adjustment and by an amount necessary to generate the expected amount of revenue on an ongoing basis.
2. If complete data are not available at the time of determining whether the revenues received by a local government from the local communications services tax imposed under subsection (1) are less than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period, as set forth in subparagraph 1., the local government shall use the best data available for the corresponding 2000-2001 period in making such determination. Complete data shall be deemed available to all local governments after the department audits, including the redistribution of local tax, dealers who account for no less than 80 percent of the amount of communications services tax revenues received for fiscal year 2005-2006.
3. The adjustment permitted under subparagraph 1. may be made by emergency ordinance or resolution and may be made notwithstanding the maximum rate established under s. 202.19(2) and notwithstanding any schedules or timeframes or any other limitations contained in this chapter. Beginning July 1, 2007, a local government may make such adjustment only if the department or a dealer allocates or reallocates revenues away from the local government. However, any such adjustment shall be made no later than 6 months following the date the department notifies the local governments in writing that complete data is available. The emergency ordinance or resolution shall specify an effective date for the adjusted rate, which shall be no less than 60 days after the date of adoption of the ordinance or resolution and shall be effective with respect to taxable services included on bills that are dated on the first day of a month subsequent to the expiration of the 60-day period. At the end of 1 year following the effective date of such adjusted rate, the local governing authority shall, as soon as is consistent with s. 202.21, reduce the rate by that portion of the emergency rate which was necessary to recoup the amount of revenues not received prior to the implementation of the emergency rate.
4. If, for the period October 1, 2001, through September 30, 2002, the revenues received by a local government from the local communications services tax conversion rate established under subsection (1), adjusted upward for the difference in rates between paragraphs (1)(a) and (b) or any other rate adjustments or base changes, are above the threshold of 10 percent more than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period plus reasonably anticipated growth in such revenues over the preceding 1-year period, based on the average growth of such revenues over the immediately preceding 5-year period, the governing authority must adjust the rate of the local communications services tax to the extent necessary to reduce revenues to the threshold by emergency ordinance or resolution within the timeframes established in subparagraph 3. The foregoing rate adjustment requirement shall not apply to a local government that adopts a local communications services tax rate by resolution or ordinance. If complete data are not available at the time of determining whether the revenues exceed the threshold, the local government shall use the best data available for the corresponding 2000-2001 period in making such determination. This subparagraph shall not be construed as establishing a right of action for any person to enforce this subparagraph or challenge a local government’s implementation of this subparagraph.
(b) Except as otherwise provided in this subsection, “replaced revenue sources,” as used in this section, means the following taxes, charges, fees, or other impositions to the extent that the respective local taxing jurisdictions were authorized to impose them prior to July 1, 2000.
1. With respect to municipalities and charter counties and the taxes authorized by s. 202.19(1):
a. The public service tax on telecommunications authorized by former s. 166.231(9).
b. Franchise fees on cable service providers as authorized by 47 U.S.C. § 542.
c. The public service tax on prepaid calling arrangements.
d. Franchise fees on dealers of communications services which use the public roads or rights-of-way, up to the limit set forth in s. 337.401. For purposes of calculating rates under this section, it is the legislative intent that charter counties be treated as having had the same authority as municipalities to impose franchise fees on recurring local telecommunication service revenues prior to July 1, 2000. However, the Legislature recognizes that the authority of charter counties to impose such fees is in dispute, and the treatment provided in this section is not an expression of legislative intent that charter counties actually do or do not possess such authority.
e. Actual permit fees relating to placing or maintaining facilities in or on public roads or rights-of-way, collected from providers of long-distance, cable, and mobile communications services for the fiscal year ending September 30, 1999; however, if a municipality or charter county elects the option to charge permit fees pursuant to s. 337.401(3)(c), such fees shall not be included as a replaced revenue source.
2. With respect to all other counties and the taxes authorized in s. 202.19(1), franchise fees on cable service providers as authorized by 47 U.S.C. § 542.
(3) For any county or school board that levies a discretionary surtax under s. 212.055, the rate of such tax on communications services as authorized by s. 202.19(5) shall be as follows:
| County | .5% Discretionary surtax conversion rates | 1% Discretionary surtax conversion rates | 1.5% Discretionary surtax conversion rates |
|   | |||
| Alachua | 0.3% | 0.6% | 0.8% |
| Baker | 0.3% | 0.5% | 0.8% |
| Bay | 0.3% | 0.5% | 0.8% |
| Bradford | 0.3% | 0.6% | 0.8% |
| Brevard | 0.3% | 0.6% | 0.9% |
| Broward | 0.3% | 0.5% | 0.8% |
| Calhoun | 0.3% | 0.5% | 0.8% |
| Charlotte | 0.3% | 0.6% | 0.9% |
| Citrus | 0.3% | 0.6% | 0.9% |
| Clay | 0.3% | 0.6% | 0.8% |
| Collier | 0.4% | 0.7% | 1.0% |
| Columbia | 0.3% | 0.6% | 0.9% |
| Desoto | 0.3% | 0.6% | 0.8% |
| Dixie | 0.3% | 0.5% | 0.8% |
| Duval | 0.3% | 0.6% | 0.8% |
| Escambia | 0.3% | 0.6% | 0.9% |
| Flagler | 0.4% | 0.7% | 1.0% |
| Franklin | 0.3% | 0.6% | 0.9% |
| Gadsden | 0.3% | 0.5% | 0.8% |
| Gilchrist | 0.3% | 0.5% | 0.7% |
| Glades | 0.3% | 0.6% | 0.8% |
| Gulf | 0.3% | 0.5% | 0.8% |
| Hamilton | 0.3% | 0.6% | 0.8% |
| Hardee | 0.3% | 0.5% | 0.8% |
| Hendry | 0.3% | 0.6% | 0.9% |
| Hernando | 0.3% | 0.6% | 0.9% |
| Highlands | 0.3% | 0.6% | 0.9% |
| Hillsborough | 0.3% | 0.6% | 0.8% |
| Holmes | 0.3% | 0.6% | 0.8% |
| Indian River | 0.3% | 0.6% | 0.9% |
| Jackson | 0.3% | 0.5% | 0.7% |
| Jefferson | 0.3% | 0.5% | 0.8% |
| Lafayette | 0.3% | 0.5% | 0.7% |
| Lake | 0.3% | 0.6% | 0.9% |
| Lee | 0.3% | 0.6% | 0.9% |
| Leon | 0.3% | 0.6% | 0.8% |
| Levy | 0.3% | 0.5% | 0.8% |
| Liberty | 0.3% | 0.6% | 0.8% |
| Madison | 0.3% | 0.5% | 0.8% |
| Manatee | 0.3% | 0.6% | 0.8% |
| Marion | 0.3% | 0.5% | 0.8% |
| Martin | 0.3% | 0.6% | 0.8% |
| Miami-Dade | 0.3% | 0.5% | 0.8% |
| Monroe | 0.3% | 0.6% | 0.9% |
| Nassau | 0.3% | 0.6% | 0.8% |
| Okaloosa | 0.3% | 0.6% | 0.8% |
| Okeechobee | 0.3% | 0.6% | 0.9% |
| Orange | 0.3% | 0.5% | 0.8% |
| Osceola | 0.3% | 0.5% | 0.8% |
| Palm Beach | 0.3% | 0.6% | 0.8% |
| Pasco | 0.3% | 0.6% | 0.9% |
| Pinellas | 0.3% | 0.6% | 0.9% |
| Polk | 0.3% | 0.6% | 0.8% |
| Putnam | 0.3% | 0.6% | 0.8% |
| St. Johns | 0.3% | 0.6% | 0.8% |
| St. Lucie | 0.3% | 0.6% | 0.8% |
| Santa Rosa | 0.3% | 0.6% | 0.9% |
| Sarasota | 0.3% | 0.6% | 0.9% |
| Seminole | 0.3% | 0.6% | 0.8% |
| Sumter | 0.3% | 0.5% | 0.8% |
| Suwannee | 0.3% | 0.6% | 0.8% |
| Taylor | 0.3% | 0.6% | 0.9% |
| Union | 0.3% | 0.5% | 0.8% |
| Volusia | 0.3% | 0.6% | 0.8% |
| Wakulla | 0.3% | 0.6% | 0.9% |
| Walton | 0.3% | 0.6% | 0.9% |
| Washington | 0.3% | 0.5% | 0.8% |
The discretionary surtax conversion rate with respect to communications services reflected on bills dated on or after October 1, 2001, shall take effect without any further action by a county or school board that has levied a surtax on or before October 1, 2001. For a county or school board that levies a surtax subsequent to October 1, 2001, the discretionary surtax conversion rate with respect to communications services shall take effect upon the effective date of the surtax as provided in s. 212.054. The discretionary sales surtax rate on communications services for a county or school board levying a combined rate which is not listed in the table provided by this subsection shall be calculated by averaging or adding the appropriate rates from the table and rounding up to the nearest tenth of a percent.