202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
202.125 Sales of communications services; specified exemptions.
202.13 Intent.
202.14 Credit against tax imposed.
202.151 Use tax imposed on certain purchasers of communications services.
202.155 Special rules for mobile communications services.
202.16 Payment.
202.17 Registration.
202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
202.18 Allocation and disposition of tax proceeds.
202.19 Authorization to impose local communications services tax.
202.193 Local Communications Services Tax Clearing Trust Fund.
202.195 Proprietary confidential business information; public records exemption.
202.20 Local communications services tax conversion rates.
202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
202.22 Determination of local tax situs.
202.23 Procedure on purchaser’s request for refund or credit of communications services taxes.
202.231 Provision of information to local taxing jurisdictions.
202.24 Limitations on local taxes and fees imposed on dealers of communications services.
202.25 Jurisdiction; dealers not qualified to do business in this state.
202.26 Department powers.
202.27 Return filing; rules for self-accrual.
202.28 Credit for collecting tax; penalties.
202.29 Bad debts.
202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
202.32 State and local agencies to cooperate in administration of law.
202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
202.34 Records required to be kept; power to inspect; audit procedure.
202.35 Powers of department in dealing with delinquents; tax to be separately stated.
202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
202.37 Special rules for administration of local communications services tax.
202.381 Transition from previous taxes.
202.41 Security for bonded indebtedness pledged under previous law.
202.10 Short title.—This chapter may be cited as the “Communications Services Tax Simplification Law.”
History.—ss. 1, 58, ch. 2000-260; s. 38, ch. 2001-140.
202.105 Legislative findings and intent.—
(1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws to provide a fair, efficient, and uniform method for taxing communications services sold in this state. This chapter is essential to the continued economic vitality of this increasingly important industry because it restructures state and local taxes and fees to account for the impact of federal legislation, industry deregulation, and the multitude of providers offering functionally equivalent communications services in today’s marketplace. This chapter promotes the increased competition that accompanies deregulation by embracing a competitively neutral tax policy that will free consumers to choose a provider based on tax-neutral considerations. This chapter further spurs new competition by simplifying an extremely complicated state and local tax and fee system. Simplification will lower the cost of collecting taxes and fees, increase service availability, and place downward pressure on price. Newfound administrative efficiency is demonstrated by a reduction in the number of returns that a provider must file each month. By restructuring separate taxes and fees into a revenue-neutral communications services tax centrally administered by the department, this chapter will ensure that the growth of the industry is unimpaired by excessive governmental regulation. The tax imposed pursuant to this chapter is a replacement for taxes and fees previously imposed and is not a new tax. The taxes imposed and administered pursuant to this chapter are of general application and are imposed in a uniform, consistent, and nondiscriminatory manner.
(2) It is declared to be a specific legislative finding that this chapter will not reduce the authority that municipalities or counties had to raise revenue in the aggregate, as such authority existed on February 1, 1989.
History.—s. 1, ch. 2001-140; s. 1, ch. 2012-70.
202.11 Definitions.—As used in this chapter, the term:
(1) “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. The term includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice-over-Internet-protocol services or is classified by the Federal Communications Commission as enhanced or value-added. The term does not include:
(a) Information services.
(b) Installation or maintenance of wiring or equipment on a customer’s premises.
(c) The sale or rental of tangible personal property.
(d) The sale of advertising, including, but not limited to, directory advertising.
(e) Bad check charges.
(f) Late payment charges.
(g) Billing and collection services.
(h) Internet access service, electronic mail service, electronic bulletin board service, or similar online computer services.
(2) “Dealer” means a person registered with the department as a provider of communications services in this state.
(3) “Department” means the Department of Revenue.
(4) “Direct-to-home satellite service” has the meaning ascribed in the Communications Act of 1934, 47 U.S.C. s. 303(v).
(5) “Information service” means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, using, or making available information via communications services, including, but not limited to, electronic publishing, web-hosting service, and end-user 900 number service. The term includes data processing and other services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser whose primary purpose for the underlying transaction is the processed data or information. The term does not include video service.
(6) “Internet access service” has the same meaning as ascribed to the term “Internet access” by s. 1105(5) of the Internet Tax Freedom Act, 47 U.S.C. s. 151 note, as amended by Pub. L. No. 110-108.
(7) “Mobile communications service” means commercial mobile radio service, as defined in 47 C.F.R. s. 20.3 as in effect on June 1, 1999. The term does not include air-ground radiotelephone service as defined in 47 C.F.R. s. 22.99 as in effect on June 1, 1999.
(8) “Person” has the meaning ascribed in s. 212.02.
(9) “Prepaid calling arrangement” means:
(a) A right to use communications services, other than mobile communications services, for which a separately stated price must be paid in advance, which is sold at retail in predetermined units that decline in number with use on a predetermined basis, and which consist exclusively of telephone calls originated by using an access number, authorization code, or other means that may be manually, electronically, or otherwise entered; or
(b) A right to use mobile communications services that must be paid for in advance and is sold at retail in predetermined units that expire or decline in number on a predetermined basis if:
1. The purchaser’s right to use mobile communications services terminates upon all purchased units’ expiring or being exhausted unless the purchaser pays for additional units;
2. The purchaser is not required to purchase additional units; and
3. Any right of the purchaser to use units to obtain communications services other than mobile communications services is limited to services that are provided to or through the same handset or other electronic device that is used by the purchaser to access mobile communications services.
Predetermined units described in this subsection may be quantified as amounts of usage, time, money, or a combination of these or other means of measurement.
(10) “Purchaser” means the person paying for or obligated to pay for communications services.
(11) “Retail sale” means the sale of communications services for any purpose other than for resale or for use as a component part of or for integration into communications services to be resold in the ordinary course of business. However, any sale for resale must comply with s. 202.16(2) and the rules adopted thereunder.
(12) “Sale” means the provision of communications services for a consideration.
(13) “Sales price” means the total amount charged in money or other consideration by a dealer for the sale of the right or privilege of using communications services in this state, including any property or other service, not described in paragraph (a), which is part of the sale and for which the charge is not separately itemized on a customer’s bill or separately allocated under subparagraph (b)8. The sales price of communications services may not be reduced by any separately identified components of the charge which constitute expenses of the dealer, including, but not limited to, sales taxes on goods or services purchased by the dealer, property taxes, taxes measured by net income, and universal-service fund fees.
(a) The sales price of communications services includes, whether or not separately stated, charges for any of the following:
1. The connection, movement, change, or termination of communications services.
2. The detailed billing of communications services.
3. The sale of directory listings in connection with a communications service.
4. Central office and custom calling features.
5. Voice mail and other messaging service.
6. Directory assistance.
7. The service of sending or receiving a document commonly referred to as a facsimile or “fax,” except when performed during the course of providing professional or advertising services.
(b) The sales price of communications services does not include charges for any of the following:
1. An excise tax, sales tax, or similar tax levied by the United States or any state or local government on the purchase, sale, use, or consumption of any communications service, including, but not limited to, a tax imposed under this chapter or chapter 203 which is permitted or required to be added to the sales price of such service, if the tax is stated separately.
2. A fee or assessment levied by the United States or any state or local government, including, but not limited to, regulatory fees and emergency telephone surcharges, which must be added to the price of the service if the fee or assessment is separately stated.
3. Communications services paid for by inserting coins into coin-operated communications devices available to the public.
4. The sale or recharge of a prepaid calling arrangement.
5. The provision of air-to-ground communications services, defined as a radio service provided to a purchaser while on board an aircraft.
6. A dealer’s internal use of communications services in connection with its business of providing communications services.
7. Charges for property or other services that are not part of the sale of communications services, if such charges are stated separately from the charges for communications services.
8. Charges for goods or services that are not subject to tax under this chapter, including Internet access services but excluding any item described in paragraph (a), that are not separately itemized on a customer’s bill, but that can be reasonably identified from the selling dealer’s books and records kept in the regular course of business. The dealer may support the allocation of charges with books and records kept in the regular course of business covering the dealer’s entire service area, including territories outside this state.
(14) “Service address” means:
(a) Except as otherwise provided in this section:
1. The location of the communications equipment from which communications services originate or at which communications services are received by the customer;
2. In the case of a communications service paid through a credit or payment mechanism that does not relate to a service address, such as a bank, travel, debit, or credit card, and in the case of third-number and calling-card calls, the term “service address” means the address of the central office, as determined by the area code and the first three digits of the seven-digit originating telephone number; or
3. If the location of the equipment described in subparagraph 1. is not known and subparagraph 2. is inapplicable, the term “service address” means the location of the customer’s primary use of the communications service. For purposes of this subparagraph, the location of the customer’s primary use of a communications service is the residential street address or the business street address of the customer.
(b) In the case of video services and direct-to-home satellite services, the location where the customer receives the services in this state.
(c) In the case of mobile communications services, the customer’s place of primary use.
(15) “Unbundled network element” means a network element, as defined in 47 U.S.C. s. 153(29), to which access is provided on an unbundled basis pursuant to 47 U.S.C. s. 251(c)(3).
(16) “Private communications service” means a communications service that entitles the subscriber or user to exclusive or priority use of a communications channel or group of channels between or among channel termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
(17)(a) “Customer” means:
1. The person or entity that contracts with the home service provider for mobile communications services; or
2. If the end user of mobile communications services is not the contracting party, the end user of the mobile communications service. This subparagraph only applies for the purpose of determining the place of primary use.
(b) “Customer” does not include:
1. A reseller of mobile communications services; or
2. A serving carrier under an agreement to serve the customer outside the home service provider’s licensed service area.
(18) “Enhanced zip code” means a United States postal zip code of 9 or more digits.
(19) “Home service provider” means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile communications services.
(20) “Licensed service area” means the geographic area in which the home service provider is authorized by law or contract to provide mobile communications service to the customer.
(21) “Place of primary use” means the street address representative of where the customer’s use of the mobile communications service primarily occurs, which must be:
(a) The residential street address or the primary business street address of the customer; and
(b) Within the licensed service area of the home service provider.
(22)(a) “Reseller” means a provider who purchases communications services from another communications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile communications service.
(b) “Reseller” does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider’s licensed service area.
(23) “Serving carrier” means a facilities-based carrier providing mobile communications service to a customer outside a home service provider’s or reseller’s licensed service area.
(24) “Video service” means the transmission of video, audio, or other programming service to a purchaser, and the purchaser interaction, if any, required for the selection or use of a programming service, regardless of whether the programming is transmitted over facilities owned or operated by the video service provider or over facilities owned or operated by another dealer of communications services. The term includes point-to-point and point-to-multipoint distribution services through which programming is transmitted or broadcast by microwave or other equipment directly to the purchaser’s premises, but does not include direct-to-home satellite service. The term includes basic, extended, premium, pay-per-view, digital video, two-way cable, and music services.
History.—ss. 2, 58, ch. 2000-260; ss. 2, 38, ch. 2001-140; s. 1, ch. 2003-254; ss. 1, 14, ch. 2005-187; s. 6, ch. 2005-280; s. 3, ch. 2007-29; s. 2, ch. 2012-70; s. 1, ch. 2014-36; s. 1, ch. 2014-38.
202.12 Sales of communications services.—The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. It is the intent of the Legislature that the tax imposed by chapter 203 be administered as provided in this chapter.
(1) For the exercise of such privilege, a tax is levied on each taxable transaction and is due and payable as follows:
(a) Except as otherwise provided in this subsection, at the rate of 4.92 percent applied to the sales price of the communications service that:
1. Originates and terminates in this state, or
2. Originates or terminates in this state and is charged to a service address in this state,
when sold at retail, computed on each taxable sale for the purpose of remitting the tax due. The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph. If no tax is imposed by this paragraph due to the exemption provided under s. 202.125(1), the tax imposed by chapter 203 shall nevertheless be collected and remitted in the manner and at the time prescribed for tax collections and remittances under this chapter.
(b) At the rate of 9.07 percent applied to the retail sales price of any direct-to-home satellite service received in this state. The proceeds of the tax imposed under this paragraph shall be accounted for and distributed in accordance with s. 202.18(2). The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.
(c) At the rate set forth in paragraph (a) on the sales price of private communications services provided within this state, which shall be determined in accordance with the following provisions:
1. Any charge with respect to a channel termination point located within this state;
2. Any charge for the use of a channel between two channel termination points located in this state; and
3. Where channel termination points are located both within and outside of this state:
a. If any segment between two such channel termination points is separately billed, 50 percent of such charge; and
b. If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within this state and the denominator of which is the total number of channel termination points of the circuit.
The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.
(d) At the rate set forth in paragraph (a) applied to the sales price of all mobile communications services deemed to be provided to a customer by a home service provider pursuant to s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, if such customer’s service address is located within this state.
(2) A dealer of taxable communications services shall bill, collect, and remit the taxes on communications services imposed pursuant to chapter 203 and this section at a combined rate that is the sum of the rate of tax on communications services prescribed in chapter 203 and the applicable rate of tax prescribed in this section. However, a dealer shall, in reporting each remittance to the department, identify the portion thereof which consists of taxes remitted pursuant to chapter 203. Return forms prescribed by the department shall facilitate such reporting.
(3) Notwithstanding any law to the contrary, the combined amount of taxes imposed under this section and s. 203.01(1)(a)2. shall not exceed $100,000 per calendar year on charges to any person for interstate communications services that originate outside this state and terminate within this state. This subsection applies only to holders of a direct-pay permit issued under this subsection. A refund may not be given for taxes paid before receiving a direct-pay permit. Upon application, the department may issue one direct-pay permit to the purchaser of communications services authorizing such purchaser to pay the Florida communications services tax on such services directly to the department if the majority of such services used by such person are for communications originating outside of this state and terminating in this state. Only one direct-pay permit shall be issued to a person. Such direct-pay permit shall identify the taxes and service addresses to which it applies. Any dealer of communications services furnishing communications services to the holder of a valid direct-pay permit is relieved of the obligation to collect and remit the taxes imposed under this section and s. 203.01(1)(a)2. on such services. Tax payments and returns pursuant to a direct-pay permit shall be monthly. As used in this subsection, “person” means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one person or group of persons.
History.—ss. 3, 58, ch. 2000-260; ss. 3, 4, 38, ch. 2001-140; s. 2, ch. 2005-187; s. 1, ch. 2010-149; s. 2, ch. 2015-221.
202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly reflects the tax collected with respect to the two provisions as required in the return to the department.
History.—s. 5, ch. 2010-149; s. 3, ch. 2015-221.
202.125 Sales of communications services; specified exemptions.—
(1) The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does not apply to any residence that constitutes all or part of a transient public lodging establishment as defined in chapter 509, any mobile communications service, any video service, or any direct-to-home satellite service.
(2) The sale of communications services provided to the Federal Government, any agency or instrumentality of the Federal Government, or any entity that is exempt from state taxes under federal law is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19.
(3) The sale of communications services to the state or any county, municipality, or political subdivision of the state when payment is made directly to the dealer by the governmental entity is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19. This exemption does not inure to any transaction otherwise taxable under this chapter when payment is made by a government employee by any means, including, but not limited to, cash, check, or credit card even when that employee is subsequently reimbursed by the governmental entity.
(4) The sale of communications services to a home for the aged, religious institution or educational institution that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code, or by a religious institution that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code having an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on, is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19. As used in this subsection, the term:
(a) “Religious institution” means an organization owning and operating an established physical place for worship at which nonprofit religious services and activities are regularly conducted. The term also includes:
1. Any nonprofit corporation the sole purpose of which is to provide free transportation services to religious institution members, their families, and other religious institution attendees.
2. Any nonprofit state, district, or other governing or administrative office the function of which is to assist or regulate the customary activities of religious institutions.
3. Any nonprofit corporation that owns and operates a television station in this state of which at least 90 percent of the programming consists of programs of a religious nature and the financial support for which, exclusive of receipts for broadcasting from other nonprofit organizations, is predominantly from contributions from the public.
4. Any nonprofit corporation the primary activity of which is making and distributing audio recordings of religious scriptures and teachings to blind or visually impaired persons at no charge.
5. Any nonprofit corporation the sole or primary purpose of which is to provide, upon invitation, nonprofit religious services, evangelistic services, religious education, administrative assistance, or missionary assistance for a religious institution, or established physical place of worship at which nonprofit religious services and activities are regularly conducted.
(b) “Educational institution” includes:
1. Any state tax-supported, parochial, religious institution, and nonprofit private school, college, or university that conducts regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Schools, the Florida Council of Independent Schools, or the Florida Association of Christian Colleges and Schools, Inc.
2. Any nonprofit private school that conducts regular classes and courses of study which are accepted for continuing education credit by a board of the Division of Medical Quality Assurance of the Department of Health.
3. Any nonprofit library.
4. Any nonprofit art gallery.
5. Any nonprofit performing arts center that provides educational programs to school children, which programs involve performances or other educational activities at the performing arts center and serve a minimum of 50,000 school children a year.
6. Any nonprofit museum that is open to the public.
(c) “Home for the aged” includes any nonprofit corporation:
1. In which at least 75 percent of the occupants are 62 years of age or older or totally and permanently disabled; which qualifies for an ad valorem property tax exemption under s. 196.196, s. 196.197, or s. 196.1975; and which is exempt from the sales tax imposed under chapter 212.
2. Licensed as a nursing home under chapter 400 or an assisted living facility under chapter 429 and which is exempt from the sales tax imposed under chapter 212.
History.—ss. 4, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 1, ch. 2002-48; s. 2, ch. 2003-254; s. 8, ch. 2006-197; s. 4, ch. 2010-138; s. 2, ch. 2010-149; s. 3, ch. 2012-70.
202.13 Intent.—
(1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, chapters 166, 203, 212, and 337, as such chapters existed before January 1, 2000, shall fully apply to the sale, use, or consumption of communications services. If any exemption from the tax is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the taxes imposed or administered under this chapter, but such sale, use, or consumption shall be subject to the taxes imposed under this chapter to the same extent as if such exemption never existed.
(2) It is the intent of the Legislature to exempt from the taxes imposed or administered pursuant to this chapter only the communications services set forth in this chapter as exempt from such taxes, to the extent that such exemptions are in accordance with the constitutions of this state and of the United States.
(3) The tax on dealers of communications services authorized under this chapter, including the tax imposed by local governments under ss. 202.19 and 202.20, shall supersede the authority of local governments to levy franchise fees as set out in 47 U.S.C. s. 542 without regard to the fact that this is a tax of general applicability on all providers of communications services.
History.—ss. 5, 58, ch. 2000-260; s. 38, ch. 2001-140.
202.14 Credit against tax imposed.—To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax legally imposed by another state or local jurisdiction in such other state with respect to such services, shall be allowed a credit against the taxes imposed under this chapter to the extent of the amount of tax paid in the other state or local jurisdiction.
History.—ss. 6, 58, ch. 2000-260; s. 38, ch. 2001-140.
202.151 Use tax imposed on certain purchasers of communications services.—Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the District of Columbia, or any foreign country shall report and remit to the department the taxes imposed by or administered under this chapter on the communications services purchased and used, the same as if such communications services had been purchased at retail from a dealer in this state. This section does not apply if the out-of-state seller registers as a dealer in this state and collects from the purchaser the taxes imposed by or administered under this chapter. The department may adopt rules governing the reporting and remitting of communications services taxes by purchasers who purchase from out-of-state sellers who do not collect the taxes imposed by or administered under this chapter.
History.—s. 2, ch. 2002-48.
202.155 Special rules for mobile communications services.—
(1) A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use. Subject to subsections (2) and (3), if the home service provider’s reliance on information provided by its customer is in good faith:
(a) The home service provider shall be entitled to rely on the applicable residential or business street address supplied by such customer.
(b) The home service provider shall be held harmless from liability for any additional taxes imposed by or pursuant to this chapter or chapter 203 which are based on a different determination of such customer’s place of primary use.
(2) Except as provided in subsection (3), a home service provider shall be allowed to treat the address used for tax purposes for any customer under a service contract in effect on August 1, 2002, as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement.
(3)(a) The department shall provide notice to the customer of its intent to redetermine the customer’s place of primary use. If a final order is entered ruling that the address used by a home service provider as a customer’s place of primary use does not meet the definition of “place of primary use” provided by s. 202.11, the department shall notify the home service provider of the proper address to be used as such customer’s place of primary use. The home service provider shall begin using the correct address within 120 days.
(b) The department shall provide notice to the home service provider of its intent to redetermine the assignment of a taxing jurisdiction by a home service provider under s. 202.22. If a final order is entered ruling that the jurisdiction assigned by the home service provider is incorrect, the department shall notify the home service provider of the proper jurisdictional assignment. The home service provider shall begin using the correct jurisdictional assignment within 120 days.
(4)(a) If a mobile communications service is not subject to the taxes administered pursuant to this chapter, and if the sales price of such service is aggregated with and not separately stated from the sales price of services subject to tax, then the nontaxable mobile communications service shall be treated as being subject to tax unless the home service provider can reasonably identify the sales price of the service not subject to tax from its books and records kept in the regular course of business.
(b) If a mobile communications service is not subject to the taxes administered pursuant to this chapter, a customer may not rely upon the nontaxability of such service unless the customer’s home service provider separately states the sales price of such nontaxable services or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider’s books and records that are kept in the regular course of business that reasonably identifies the sales price of such nontaxable service.
History.—s. 5, ch. 2001-140.
202.16 Payment.—The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at retail in this state of communications services taxable under this chapter and chapter 203. The full amount of the taxes on a credit sale, installment sale, or sale made on any kind of deferred payment plan is due at the moment of the transaction in the same manner as a cash sale.
(1)(a) The taxes collected under this chapter and chapter 203 shall be paid by the purchaser of the communications service and shall be collected from such person by the dealer of communications services.
(b) Each dealer of communications services selling communications services in this state shall collect the taxes imposed under this chapter and chapter 203 from the purchaser of such services, and such taxes must be stated separately from all other charges on the bill or invoice. Notwithstanding the requirement in this paragraph and in s. 202.35 to separately state such taxes, a public lodging establishment licensed under chapter 509 may notify purchasers of the taxes imposed under this chapter on a notice in a guest room posted in a manner consistent with the requirements of s. 509.2015, rather than separately stating the taxes on the guest bill or invoice.
(2)(a) A sale of communications services that are used as a component part of or integrated into a communications service or prepaid calling arrangement for resale, including, but not limited to, carrier-access charges, interconnection charges paid by providers of mobile communication services or other communication services, charges paid by a video service provider for the purchase of video programming or the transmission of video or other programming by another dealer of communications services, charges for the sale of unbundled network elements, and any other intercompany charges for the use of facilities for providing communications services for resale, must be made in compliance with the rules of the department. A person who makes a sale for resale which is not in compliance with these rules is liable for any tax, penalty, and interest due for failing to comply, to be calculated pursuant to s. 202.28(2)(a).
(b)1. Any dealer who makes a sale for resale shall document the exempt nature of the transaction, as established by rules adopted by the department, by retaining a copy of the purchaser’s initial or annual resale certificate issued pursuant to s. 202.17(6). In lieu of maintaining a copy of the certificate, a dealer may document, prior to the time of sale, an authorization number provided telephonically or electronically by the department or by such other means established by rule of the department. The dealer may rely on an initial or annual resale certificate issued pursuant to s. 202.17(6), valid at the time of receipt from the purchaser, without seeking additional annual resale certificates from such purchaser, if the dealer makes recurring sales to the purchaser in the normal course of business on a continual basis. For purposes of this paragraph, the term “recurring sales to a purchaser in the normal course of business” means sales in which the dealer extends credit to the purchaser and records the debt as an account receivable, or in which the dealer sells to a purchaser who has an established cash account, similar to an open credit account. For purposes of this paragraph, purchases are made from a selling dealer on a continual basis if the selling dealer makes, in the normal course of business, sales to the purchaser no less frequently than once in every 12-month period.
2. A dealer may, through the informal conference procedures provided for in s. 213.21 and the rules of the department, provide the department with evidence of the exempt status of a sale. Exemption certificates executed by entities that were exempt at the time of sale, resale certificates provided by purchasers who were active dealers at the time of sale, and verification by the department of a purchaser’s active dealer status at the time of sale in lieu of a resale certificate shall be accepted by the department when submitted during the protest period but may not be accepted in any proceeding under chapter 120 or any circuit court action instituted under chapter 72.
(3)(a) A dealer must compute the tax due on the sale of communications services imposed pursuant to this chapter and chapter 203 based on a rounding algorithm that meets the following criteria:
1. The computation of the tax must be carried to the third decimal place.
2. The tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
(b) The rounding algorithm must be applied to the local communications services tax imposed pursuant to this chapter separately from its application to the communications services taxes imposed pursuant to s. 202.12 and the gross receipts taxes imposed pursuant to s. 203.01.
(c) A dealer may apply the rounding algorithm to the taxes imposed pursuant to ss. 202.12 and 203.01 in one of the following ways:
1. Apply the rounding algorithm to the combined taxes imposed pursuant to ss. 202.12 and 203.01.
2. Apply the rounding algorithm to the communications services taxes imposed pursuant to s. 202.12(1), and apply the rounding algorithm separately to the combined gross receipts taxes imposed pursuant to s. 203.01(1)(b)2. and 3.
3. Apply the rounding algorithm to the combined taxes imposed pursuant to ss. 202.12(1)(a) and 203.01(1)(b)3., as allowed by ss. 202.12001 and 203.001, and apply the rounding algorithm separately to the gross receipts tax imposed pursuant to s. 203.01(1)(b)2.
(d) Under paragraph (b) or paragraph (c), a dealer may apply the rounding algorithm to the aggregate tax amount that is computed on all taxable items on an invoice or to each tax amount that is computed on one or more, but fewer than all, taxable items on an invoice. The aggregate tax amount for all items on the invoice must equal at least the result that would have been obtained if the rounding algorithm had been applied to the aggregate tax amount computed on all taxable items on the invoice. A dealer may satisfy this requirement by setting a minimum tax amount of not less than 1 cent with respect to each item, or group of items, to which the rounding algorithm is applied.
(e) The department may not require a dealer to collect the tax based on a bracket system.
(4) Each purchaser of a communications service is liable for the taxes imposed under this chapter and chapter 203. The purchaser’s liability is not extinguished until the tax has been paid to the department, except that proof of payment of the tax to a dealer of communications services engaged in business in this state is sufficient to relieve the purchaser from further liability for the tax.
History.—ss. 8, 58, ch. 2000-260; ss. 6, 38, ch. 2001-140; s. 3, ch. 2002-48; s. 3, ch. 2005-187; s. 8, ch. 2007-106; s. 1, ch. 2011-120; s. 4, ch. 2012-70.
202.17 Registration.—
(1) Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of registration. Registration under this section does not constitute registration with a municipality or county for the purpose of placing and maintaining communications facilities in municipal or county rights-of-way, as described in s. 337.401.
(2) A person may not engage in the business of providing communications services without first obtaining a certificate of registration. The failure or refusal to submit an application by any person required to register, as required by this section, is a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Any person who fails or refuses to register shall pay an initial registration fee of $100. However, this fee may be waived by the department if the failure is due to reasonable cause.
(3)(a) An application for a certificate of registration must be completed by the dealer of communications services before engaging in business. The application for a certificate of registration must contain the information required by rule of the department.
(b) The department, upon receipt of a completed application, shall grant to the applicant a certificate of registration.
(4) Each application required by paragraph (3)(a) must set forth:
(a) The name under which the person will transact business within this state.
(b) The street address of his or her principal office or place of business within this state and of the location where records are available for inspection.
(c) The name and complete residence address of the owner or the names and residence addresses of the partners, if the applicant is a partnership, or of the principal officers, if the applicant is a corporation or association. If the applicant is a corporation organized under the laws of another state, territory, or country, he or she must also file with the application a certified copy of the certificate or license issued by the Department of State showing that the corporation is authorized to transact business in this state.
(d) Any other data required by the department.
(5) Certificates of registration issued by the department are not assignable.
(6) In addition to the certificate of registration, the department shall provide to each newly registered dealer an initial resale certificate that is valid for the remainder of the period of issuance. The department shall provide to each active dealer an annual resale certificate. As used in this section, the term “active dealer” means a person who is registered with the department and who is required to file a return at least once during each applicable reporting period.
(7) A certificate of registration issued by the department may be revoked by the department or its designated agent when a dealer fails to comply with this chapter or chapter 203. Before revoking a dealer’s certificate of registration, the department must schedule an informal conference at which the dealer may present evidence regarding the department’s intended revocation or enter into a compliance agreement with the department. The department must notify the dealer of its intended action and of the time, place, and date of the scheduled informal conference by written notification sent by United States mail to the dealer’s last known address of record furnished by the dealer on a form prescribed by the department. The dealer must attend the informal conference and present evidence refuting the department’s intended revocation or enter into a compliance agreement with the department which resolves the dealer’s failure to comply with this chapter or chapter 203. The department shall issue an administrative complaint under s. 120.60 if the dealer fails to attend the department’s informal conference, fails to enter into a compliance agreement with the department resolving the dealer’s noncompliance with this chapter, or fails to comply with the executed compliance agreement.
(8) It is the intent of the Legislature to subject to the provisions of this chapter all sellers of communications services that have established a sufficient connection with this state to permit the state constitutionally to require compliance with this chapter. Activities of a seller of communications services that may subject such a seller to the provisions of this chapter include, but are not limited to:
(a) Maintaining an office or other place of business within this state.
(b) Solicitation of business from one or more Florida locations through employees, agents, independent contractors, or other representatives of such seller.
202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.—Effective January 1, 2008, the Department of Revenue shall establish a toll-free telephone number for the verification of valid dealer registration numbers and resale certificates issued under this chapter. The system must be adequate to guarantee a low busy rate, must respond to keypad inquiries, and must provide data that is updated daily.
History.—s. 9, ch. 2007-106.
202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.—Effective January 1, 2008, the Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of purchasers who are seeking to make purchases for resale under this chapter. The department shall provide such dealers, free of charge, with verification of those numbers that are canceled or invalid.
History.—s. 10, ch. 2007-106.
202.18 Allocation and disposition of tax proceeds.—The proceeds of the communications services taxes remitted under this chapter shall be treated as follows:
(1) The proceeds of the taxes remitted under s. 202.12(1)(a) shall be divided as follows:
(a) The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.
(b) The remaining portion shall be distributed according to s. 212.20(6).
(2) The proceeds of the taxes remitted under s. 202.12(1)(b) shall be allocated as follows:
(a) The portion of the proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.
(b) Fifty-five and nine-tenths percent of the remainder shall be allocated to the state and distributed pursuant to s. 212.20(6), except that the proceeds allocated pursuant to s. 212.20(6)(d)2. shall be prorated to the participating counties in the same proportion as that month’s collection of the taxes and fees imposed pursuant to chapter 212 and paragraph (1)(b).
(c)1. During each calendar year, the remaining portion of the proceeds shall be transferred to the Local Government Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such proceeds shall be allocated in the same proportion as the allocation of total receipts of the half-cent sales tax under s. 218.61 and the emergency distribution under s. 218.65 in the prior state fiscal year. Thirty percent of such proceeds shall be distributed pursuant to s. 218.67.
2. The proportion of the proceeds allocated based on the emergency distribution under s. 218.65 shall be distributed pursuant to s. 218.65.
3. In each calendar year, the proportion of the proceeds allocated based on the half-cent sales tax under s. 218.61 shall be allocated to each county in the same proportion as the county’s percentage of total sales tax allocation for the prior state fiscal year and distributed pursuant to s. 218.62.
4. The department shall distribute the appropriate amount to each municipality and county each month at the same time that local communications services taxes are distributed pursuant to subsection (3).
(3)(a) Notwithstanding any law to the contrary, the proceeds of each local communications services tax levied by a municipality or county pursuant to s. 202.19(1) or s. 202.20(1), less the department’s costs of administration, shall be transferred to the Local Communications Services Tax Clearing Trust Fund and held there to be distributed to such municipality or county. However, the proceeds of any communications services tax imposed pursuant to s. 202.19(5) shall be deposited and disbursed in accordance with ss. 212.054 and 212.055. For purposes of this section, the proceeds of any tax levied by a municipality, county, or school board under s. 202.19(1) or s. 202.20(1) are all funds collected and received by the department pursuant to a specific levy authorized by such sections, including any interest and penalties attributable to the tax levy.
(b) The amount deducted for the costs of administration may not exceed 1 percent of the total revenue generated for all municipalities, counties, and school boards levying a tax pursuant to s. 202.19. The amount deducted for the costs of administration shall be used only for those costs that are attributable to the taxes imposed pursuant to s. 202.19. The total cost of administration shall be prorated among those jurisdictions levying the tax on the basis of the amount collected for a particular jurisdiction to the total amount collected for all such jurisdictions.
(c)1. Except as otherwise provided in this paragraph, proceeds of the taxes levied pursuant to s. 202.19, less amounts deducted for costs of administration in accordance with paragraph (b), shall be distributed monthly to the appropriate jurisdictions. The proceeds of taxes imposed pursuant to s. 202.19(5) shall be distributed in the same manner as discretionary surtaxes are distributed, in accordance with ss. 212.054 and 212.055.
2. The department shall make any adjustments to the distributions pursuant to this section which are necessary to reflect the proper amounts due to individual jurisdictions or trust funds. In the event that the department adjusts amounts due to reflect a correction in the situsing of a customer, such adjustment shall be limited to the amount of tax actually collected from such customer by the dealer of communication services.
3.a. Adjustments in distributions which are necessary to correct misallocations between jurisdictions shall be governed by this subparagraph. If the department determines that misallocations between jurisdictions occurred, it shall provide written notice of such determination to all affected jurisdictions. The notice shall include the amount of the misallocations, the basis upon which the determination was made, data supporting the determination, and the identity of each affected jurisdiction. The notice shall also inform all affected jurisdictions of their authority to enter into a written agreement establishing a method of adjustment as described in sub-subparagraph c.
b. An adjustment affecting a distribution to a jurisdiction which is less than 90 percent of the average monthly distribution to that jurisdiction for the 6 months immediately preceding the department’s determination, as reported by all communications services dealers, shall be made in the month immediately following the department’s determination that misallocations occurred.
c. If an adjustment affecting a distribution to a jurisdiction equals or exceeds 90 percent of the average monthly distribution to that jurisdiction for the 6 months immediately preceding the department’s determination, as reported by all communications services dealers, the affected jurisdictions may enter into a written agreement establishing a method of adjustment. If the agreement establishing a method of adjustment provides for payments of local communications services tax monthly distributions, the amount of any such payment agreed to may not exceed the local communications services tax monthly distributions available to the jurisdiction that was allocated amounts in excess of those to which it was entitled. If affected jurisdictions execute a written agreement specifying a method of adjustment, a copy of the written agreement shall be provided to the department no later than the first day of the month following 90 days after the date the department transmits notice of the misallocation. If the department does not receive a copy of the written agreement within the specified time period, an adjustment affecting a distribution to a jurisdiction made pursuant to this sub-subparagraph shall be prorated over a time period that equals the time period over which the misallocations occurred.
History.—ss. 10, 58, ch. 2000-260; ss. 8, 38, ch. 2001-140; s. 30, ch. 2002-1; s. 5, ch. 2005-187; s. 1, ch. 2006-229; s. 11, ch. 2007-106; s. 6, ch. 2009-68; s. 5, ch. 2012-70; s. 4, ch. 2015-221.
202.19 Authorization to impose local communications services tax.—
(1) The governing authority of each county and municipality may, by ordinance, levy a local communications services tax as provided in this section.
(2)(a) Charter counties and municipalities may levy the tax authorized by subsection (1) at a rate of up to 5.1 percent for municipalities and charter counties that have not chosen to levy permit fees, and at a rate of up to 4.98 percent for municipalities and charter counties that have chosen to levy permit fees.
(b) Noncharter counties may levy the tax authorized by subsection (1) at a rate of up to 1.6 percent.
(c) The maximum rates authorized by paragraphs (a) and (b) 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, nor do they supersede conversion or emergency rates authorized by s. 202.20 which are in excess of these maximum rates.
(d) The local communications services tax rate in effect on January 1, 2023, may not be increased before January 1, 2026.
(3)(a) The tax authorized under this section includes and is in lieu of any fee or other consideration, including, but not limited to, application fees, transfer fees, renewal fees, or claims for related costs, to which the municipality or county is otherwise entitled for granting permission to dealers of communications services, including, but not limited to, providers of cable television services, as authorized in 47 U.S.C. s. 542, to use or occupy its roads or rights-of-way for the placement, construction, and maintenance of poles, wires, and other fixtures used in the provision of communications services.
(b) This subsection does not supersede or impair the right, if any, of a municipality or county to require the payment of consideration or to require the payment of regulatory fees or assessments by persons using or occupying its roads or rights-of-way in a capacity other than that of a dealer of communications services.
(4)(a)1. Except as otherwise provided in this section, the tax imposed by any municipality shall be on all communications services subject to tax under s. 202.12 which:
a. Originate or terminate in this state; and
b. Are charged to a service address in the municipality.
2. With respect to private communications services, the tax shall be on the sales price of such services provided within the municipality, which shall be determined in accordance with the following provisions:
a. Any charge with respect to a channel termination point located within such municipality;
b. Any charge for the use of a channel between two channel termination points located in such municipality; and
c. Where channel termination points are located both within and outside of the municipality:
(I) If any segment between two such channel termination points is separately billed, 50 percent of such charge; and
(II) If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within such municipality and the denominator of which is the total number of channel termination points of the circuit.
(b)1. Except as otherwise provided in this section, the tax imposed by any county under subsection (1) shall be on all communications services subject to tax under s. 202.12 which:
a. Originate or terminate in this state; and
b. Are charged to a service address in the unincorporated area of the county.
2. With respect to private communications services, the tax shall be on the sales price of such services provided within the unincorporated area of the county, which shall be determined in accordance with the following provisions:
a. Any charge with respect to a channel termination point located within the unincorporated area of such county;
b. Any charge for the use of a channel between two channel termination points located in the unincorporated area of such county; and
c. Where channel termination points are located both within and outside of the unincorporated area of such county:
(I) If any segment between two such channel termination points is separately billed, 50 percent of such charge; and
(II) If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within the unincorporated area of such county and the denominator of which is the total number of channel termination points of the circuit.
(5) In addition to the communications services taxes authorized by subsection (1), a discretionary sales surtax that a county or school board has levied under s. 212.055 is imposed as a local communications services tax under this section, and the rate shall be determined in accordance with s. 202.20(3). However, any increase to the discretionary sales surtax levied under s. 212.055 on or after January 1, 2023, may not be added to the local communications services tax under this section before January 1, 2026.
(a) Except as otherwise provided in this subsection, each such tax rate shall be applied, in addition to the other tax rates applied under this chapter, to communications services subject to tax under s. 202.12 which:
1. Originate or terminate in this state; and
2. Are charged to a service address in the county.
(b) With respect to private communications services, the tax shall be on the sales price of such services provided within the county, which shall be determined in accordance with the following provisions:
1. Any charge with respect to a channel termination point located within such county;
2. Any charge for the use of a channel between two channel termination points located in such county; and
3. Where channel termination points are located both within and outside of such county:
a. If any segment between two such channel termination points is separately billed, 50 percent of such charge; and
b. If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within such county and the denominator of which is the total number of channel termination points of the circuit.
(6) Notwithstanding any other provision of this section, a tax imposed under this section does not apply to any direct-to-home satellite service.
(7) Notwithstanding any law to the contrary, a tax imposed under this section shall not exceed $25,000 per calendar year on communications services charges billed to a service address located in a municipality or county imposing a local communications services tax for interstate communications services that originate outside this state and terminate within this state. This subsection applies only to holders of a direct-pay permit issued under s. 202.12(3). A person who does not qualify for a direct-pay permit under s. 202.12(3) does not qualify for a direct-pay permit under this subsection. A refund may not be given for taxes paid before receiving a direct-pay permit. Upon application, the department shall identify the service addresses qualifying for the limitation provided by this subsection on the direct-pay permit issued under s. 202.12(3) and authorize such purchaser to pay the local communications tax on such interstate services directly to the department if the application indicates that the majority of such services used by such person and billed to a service address are for communications originating outside of this state and terminating in this state. The direct-pay permit shall also indicate the counties or municipalities to which it applies. Any dealer of communications services furnishing communications services to the holder of a valid direct-pay permit is relieved of the obligation to collect and remit the tax on such services. Tax payments and returns pursuant to a direct-pay permit shall be monthly. As used in this subsection, “person” means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one person or group of persons.
(8) The revenues raised by any tax imposed under subsection (1) or s. 202.20(1), or distributed to a local government pursuant to s. 202.18, may be used by a municipality or county for any public purpose, including, but not limited to, pledging such revenues for the repayment of current or future bonded indebtedness. Revenues raised by a tax imposed under subsection (5) shall be used for the same purposes as the underlying discretionary sales surtax imposed by the county or school board under s. 212.055.
(9) Notwithstanding any provision of law to the contrary, the exemption set forth in s. 202.125(1) shall not apply to a tax imposed by a municipality, school board, or county pursuant to subsection (4) or subsection (5).
(10) To the extent that a provider of communications services is required to pay to a local taxing jurisdiction a tax, charge, or other fee under any franchise agreement or ordinance with respect to the services or revenues that are also subject to the tax imposed by this section, such provider is entitled to a credit against the amount payable to the state pursuant to this section in the amount of such tax, charge, or fee with respect to such services or revenues. The amount of such credit shall be deducted from the amount that such local taxing jurisdiction is entitled to receive under s. 202.18(3).
(11) Notwithstanding any other provision of this section, with respect to mobile communications services, the rate of a local communications services tax levied under this section shall be applied to the sales price of all mobile communications services deemed to be provided to a customer by a home service provider pursuant to s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, if such customer’s service address is located within the municipality levying the tax or within the unincorporated area of the county levying the tax, as the case may be.
History.—ss. 11, 58, ch. 2000-260; ss. 9, 10, 11, 38, ch. 2001-140; s. 9, ch. 2005-132; s. 6, ch. 2005-187; s. 17, ch. 2023-157.
202.193 Local Communications Services Tax Clearing Trust Fund.—
(1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18. Moneys deposited in the trust fund are exempt from the service charges imposed under s. 215.20.
(2) Notwithstanding the provisions of s. 216.301 and pursuant to s. 216.351, any balance in the Local Communications Services Tax Clearing Trust Fund at the end of any fiscal year shall remain in the trust fund at the end of the year and shall be available for carrying out the purposes of the trust fund.
(3) Pursuant to the provisions of s. 19(f)(3), Art. III of the State Constitution, the Local Communications Services Tax Clearing Trust Fund is exempt from the termination provisions of s. 19(f)(2), Art. III of the State Constitution.
History.—s. 1, ch. 2001-135.
202.195 Proprietary confidential business information; public records exemption.—
(1) Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-of-way, assessing the local communications services tax pursuant to s. 202.19, or regulating the public rights-of-way, held by a local governmental entity, is confidential and exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. Such proprietary confidential business information held by a local governmental entity may be used only for the purposes of imposing such fees, assessing such tax, or regulating such rights-of-way, and may not be used for any other purposes, including, but not limited to, commercial or competitive purposes.
(2) For the purposes of this exemption, “proprietary confidential business information” includes maps, plans, billing and payment records, trade secrets, or other information relating to the provision of or facilities for communications service:
(a) That is intended to be and is treated by the company as confidential;
(b) The disclosure of which would be reasonably likely to be used by a competitor to harm the business interests of the company; and
(c) That is not otherwise readily ascertainable or publicly available by proper means by other persons from another source in the same configuration as requested by the local governmental entity.
Proprietary confidential business information does not include schematics indicating the location of facilities for a specific site that are provided in the normal course of the local governmental entity’s permitting process.
(3) Nothing in this exemption expands the information or documentation that a local governmental entity may properly request under applicable law pursuant to the imposition of fees for occupying the rights-of-way, the local communication services tax, or the regulation of its public rights-of-way.
(4) Maps, plans, schematics, diagrams, or other engineering data held by a local governmental entity that relate to the exact location and capacity of facilities for the provision of communications services by such entity are exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. Such information is exempt only for a period of 60 days after completion of the construction of the communications services facilities.
History.—s. 1, ch. 2000-322; s. 1, ch. 2005-37.
202.20 Local communications services tax conversion rates.—
(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.
(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. s. 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. s. 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:
