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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
View Entire Chapter
F.S. 202.20
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.
JurisdictionCountyConversion rates for local governments that have NOT chosen to levy permit feesConversion rates for local governments that have chosen to levy permit fees
 
ALACHUAAlachua5.00%4.88%
AlachuaAlachua4.10%3.98%
ArcherAlachua3.30%3.18%
GainesvilleAlachua5.30%5.18%
HawthorneAlachua2.00%1.88%
High SpringsAlachua2.80%2.68%
LaCrosseAlachua3.60%3.48%
MicanopyAlachua2.70%2.58%
NewberryAlachua4.60%4.48%
WaldoAlachua1.40%1.28%
BAKERBaker0.50%0.50%
Glen Saint MaryBaker5.70%5.58%
MacclennyBaker6.40%6.28%
BAYBay0.00%0.00%
CallawayBay5.50%5.38%
Cedar GroveBay5.20%5.08%
Lynn HavenBay5.30%5.18%
Mexico BeachBay3.20%3.08%
Panama CityBay5.30%5.18%
Panama City BeachBay3.80%3.68%
ParkerBay5.10%4.98%
SpringfieldBay4.40%4.28%
BRADFORDBradford0.50%0.50%
BrookerBradford3.20%3.08%
HamptonBradford2.40%2.28%
LawteyBradford1.20%1.08%
StarkeBradford3.80%3.08%
BREVARDBrevard1.40%1.18%
Cape
Canaveral
Brevard4.90%4.78%
CocoaBrevard4.30%4.18%
Cocoa BeachBrevard5.50%5.38%
IndialanticBrevard6.70%6.58%
Indian Harbour BeachBrevard4.30%4.18%
MalabarBrevard5.30%5.18%
MelbourneBrevard5.40%5.28%
Melbourne BeachBrevard5.20%5.08%
Melbourne VillageBrevard4.50%4.38%
Palm BayBrevard5.40%5.28%
Palm ShoresBrevard5.20%5.08%
RockledgeBrevard4.40%4.28%
Satellite BeachBrevard1.80%1.68%
TitusvilleBrevard5.70%5.58%
West
Melbourne
Brevard5.80%5.68%
BROWARDBroward5.20%5.08%
Coconut CreekBroward5.10%4.98%
Cooper CityBroward5.20%5.08%
Coral SpringsBroward5.40%5.28%
DaniaBroward5.60%5.48%
DavieBroward5.60%5.48%
Deerfield BeachBroward1.50%1.38%
Ft. LauderdaleBroward5.50%5.38%
HallandaleBroward5.20%5.08%
Hillsboro BeachBroward1.30%1.18%
HollywoodBroward5.20%5.08%
Lauderdale-by-the-SeaBroward5.30%5.18%
Lauderdale LakesBroward5.60%5.48%
LauderhillBroward5.50%5.38%
Lazy Lake VillageBroward0.60%0.48%
Lighthouse PointBroward6.60%6.48%
MargateBroward5.60%5.48%
MiramarBroward5.40%5.28%
North
Lauderdale
Broward4.10%3.98%
Oakland ParkBroward5.70%5.58%
ParklandBroward1.40%1.28%
Pembroke ParkBroward5.00%4.88%
Pembroke PinesBroward5.70%5.58%
PlantationBroward5.00%4.88%
Pompano BeachBroward4.90%4.78%
Sea Ranch LakesBroward1.60%1.48%
Southwest RanchesBroward4.90%4.78%
SunriseBroward5.00%4.88%
TamaracBroward2.50%1.78%
WestonBroward5.50%5.38%
Wilton ManorsBroward5.90%5.78%
CALHOUNCalhoun0.00%0.00%
AlthaCalhoun4.30%4.18%
BlountstownCalhoun1.40%1.28%
CHARLOTTECharlotte2.00%1.88%
Punta GordaCharlotte5.40%5.28%
CITRUSCitrus2.10%2.10%
Crystal RiverCitrus5.60%5.48%
InvernessCitrus5.60%5.48%
CLAYClay6.30%6.18%
Green Cove SpringsClay4.00%3.88%
Keystone HeightsClay2.30%2.18%
Orange ParkClay0.80%0.68%
Penney FarmsClay2.00%1.88%
COLLIERCollier2.30%2.30%
EvergladesCollier4.20%3.88%
Marco
Island
Collier2.50%1.98%
NaplesCollier3.60%3.48%
COLUMBIAColumbia1.40%1.40%
Ft. WhiteColumbia0.70%0.58%
Lake CityColumbia4.70%4.58%
DESOTODeSoto2.20%2.20%
ArcadiaDeSoto4.00%3.88%
DIXIEDixie0.10%0.10%
Cross CityDixie2.70%2.58%
Horseshoe BeachDixie6.70%6.58%
DUVAL/JaxDuval4.80%4.68%
Atlantic BeachDuval6.40%6.28%
BaldwinDuval6.60%6.48%
Jacksonville BeachDuval5.00%4.78%
Neptune BeachDuval4.30%4.18%
ESCAMBIAEscambia1.70%1.70%
CenturyEscambia2.30%2.18%
PensacolaEscambia5.50%5.38%
FLAGLERFlagler0.70%0.70%
Beverly BeachFlagler2.00%1.88%
BunnellFlagler2.70%2.58%
Flagler BeachFlagler &
Volusia
5.40%5.28%
MarinelandFlagler & St. Johns0.40%0.28%
Palm CoastFlagler1.40%1.28%
FRANKLINFranklin0.90%0.90%
ApalachicolaFranklin3.90%3.78%
CarrabelleFranklin6.20%6.08%
GADSDENGadsden0.30%0.30%
ChattahoocheeGadsden1.10%0.98%
GreensboroGadsden0.00%0.00%
GretnaGadsden4.20%4.08%
HavanaGadsden0.80%0.68%
MidwayGadsden4.00%3.88%
QuincyGadsden1.20%1.08%
GILCHRISTGilchrist0.00%0.00%
BellGilchrist4.80%4.68%
Fanning SpringsGilchrist & Levy6.00%5.88%
TrentonGilchrist4.20%4.08%
GLADESGlades0.50%0.50%
Moore HavenGlades1.30%1.18%
GULFGulf0.40%0.40%
Port St. JoeGulf3.90%3.78%
WewahitchkaGulf3.90%3.78%
HAMILTONHamilton0.30%0.30%
JasperHamilton5.20%4.98%
JenningsHamilton1.60%1.48%
White SpringsHamilton5.40%5.28%
HARDEEHardee1.20%1.20%
Bowling GreenHardee3.40%3.28%
WauchulaHardee5.40%5.28%
Zolfo SpringsHardee2.40%2.28%
HENDRYHendry0.70%0.70%
ClewistonHendry3.50%3.38%
La BelleHendry4.40%4.28%
HERNANDOHernando1.50%1.50%
BrooksvilleHernando1.00%0.88%
Weeki
Wachee
Hernando0.10%0.00%
HIGHLANDSHighlands1.20%1.20%
Avon ParkHighlands4.70%4.58%
Lake PlacidHighlands1.00%0.88%
SebringHighlands1.20%0.88%
HILLSBOROUGHHillsborough2.20%2.08%
Plant CityHillsborough6.10%5.98%
TampaHillsborough5.50%5.28%
Temple TerraceHillsborough5.80%5.68%
HOLMESHolmes0.20%0.20%
BonifayHolmes6.20%6.08%
EstoHolmes0.90%0.78%
NomaHolmes0.20%0.08%
Ponce de LeonHolmes2.90%2.78%
WestvilleHolmes1.00%0.88%
INDIAN RIVERIndian River1.50%1.50%
FellsmereIndian River4.40%4.28%
Indian River ShoresIndian River3.00%2.88%
OrchidIndian River2.30%2.18%
SebastianIndian River3.50%3.38%
Vero BeachIndian River5.40%5.28%
JACKSONJackson0.20%0.20%
AlfordJackson0.30%0.18%
BascomJackson1.30%1.18%
CampbelltonJackson0.30%0.18%
CottondaleJackson4.70%4.58%
GracevilleJackson4.80%4.68%
Grand RidgeJackson0.80%0.68%
GreenwoodJackson0.40%0.28%
Jacob CityJackson0.00%0.00%
MaloneJackson0.50%0.38%
MariannaJackson4.30%4.18%
SneadsJackson3.60%3.48%
JEFFERSONJefferson1.00%1.00%
MonticelloJefferson4.90%4.78%
LAFAYETTELafayette0.00%0.00%
MayoLafayette2.10%1.98%
LAKELake1.90%1.90%
AstatulaLake4.80%4.68%
ClermontLake5.00%4.88%
EustisLake5.50%5.38%
Fruitland ParkLake5.10%4.98%
GrovelandLake5.30%5.18%
Howey-in-the-HillsLake3.60%3.48%
Lady LakeLake1.50%1.38%
LeesburgLake1.40%1.28%
MascotteLake4.20%4.08%
MinneolaLake3.50%3.38%
MontverdeLake1.90%1.78%
Mount DoraLake1.70%1.28%
TavaresLake5.60%5.48%
UmatillaLake3.40%3.28%
LEELee2.20%2.08%
Bonita SpringsLee1.90%1.78%
Cape CoralLee1.60%1.48%
Ft. MyersLee5.10%4.98%
Ft. Myers BeachLee2.30%2.18%
SanibelLee2.50%2.38%
LEONLeon1.10%1.10%
TallahasseeLeon4.70%4.58%
LEVYLevy0.00%0.00%
BronsonLevy2.80%2.68%
Cedar KeyLevy2.30%2.18%
ChieflandLevy2.90%2.78%
InglisLevy3.80%3.68%
Otter CreekLevy0.70%0.58%
WillistonLevy1.80%1.68%
YankeetownLevy6.00%5.88%
LIBERTYLiberty0.60%0.60%
BristolLiberty3.10%2.98%
MADISONMadison0.40%0.40%
GreenvilleMadison2.30%2.18%
LeeMadison0.50%0.38%
MadisonMadison5.30%4.88%
MANATEEManatee0.80%0.80%
Anna MariaManatee1.50%1.38%
BradentonManatee6.10%5.98%
Bradenton BeachManatee6.00%5.88%
Holmes BeachManatee3.80%3.68%
PalmettoManatee5.80%5.68%
Longboat KeyManatee & Sarasota3.50%3.38%
MARIONMarion0.00%0.00%
BelleviewMarion1.00%0.88%
DunnellonMarion4.80%4.68%
McIntoshMarion1.40%1.28%
OcalaMarion5.20%5.08%
ReddickMarion1.40%1.28%
MARTINMartin1.50%1.50%
Jupiter
Island
Martin0.70%0.58%
Ocean Breeze ParkMartin2.40%2.28%
Sewalls PointMartin2.40%2.28%
StuartMartin5.20%5.08%
MIAMI-DADEMiami-Dade5.00%4.78%
AventuraMiami-Dade5.60%5.48%
Bal HarbourMiami-Dade5.40%5.28%
Bay Harbor IslandsMiami-Dade5.20%5.08%
Biscayne ParkMiami-Dade4.70%4.58%
Coral
Gables
Miami-Dade4.40%4.28%
El PortalMiami-Dade6.00%5.88%
Florida CityMiami-Dade5.80%5.68%
Golden BeachMiami-Dade2.10%1.98%
HialeahMiami-Dade5.40%5.28%
Hialeah GardensMiami-Dade5.60%5.48%
HomesteadMiami-Dade5.70%5.58%
Indian Creek
Village
Miami-Dade0.80%0.68%
IslandiaMiami-Dade0.00%0.00%
Key
Biscayne
Miami-Dade5.00%4.88%
MedleyMiami-Dade6.70%6.58%
MiamiMiami-Dade5.10%4.98%
Miami BeachMiami-Dade5.10%4.98%
Miami ShoresMiami-Dade6.10%5.98%
Miami SpringsMiami-Dade3.20%3.08%
North BayMiami-Dade5.30%5.18%
North MiamiMiami-Dade5.20%5.08%
North Miami BeachMiami-Dade5.40%5.28%
Opa-LockaMiami-Dade4.00%3.88%
PinecrestMiami-Dade5.90%5.78%
South MiamiMiami-Dade5.20%5.08%
Sunny Isles BeachMiami-Dade5.50%5.38%
SurfsideMiami-Dade5.20%5.08%
SweetwaterMiami-Dade5.00%4.88%
Virginia GardensMiami-Dade0.40%0.28%
West MiamiMiami-Dade4.80%4.68%
MONROEMonroe1.50%1.50%
IslamoradaMonroe0.40%0.00%
Key Colony BeachMonroe2.60%2.48%
Key WestMonroe1.60%1.48%
LaytonMonroe0.00%0.00%
MarathonMonroe2.10%1.68%
NASSAUNassau0.80%0.80%
CallahanNassau4.90%4.78%
Fernandina BeachNassau5.40%5.28%
HilliardNassau3.40%3.28%
OKALOOSAOkaloosa0.70%0.70%
Cinco BayouOkaloosa5.40%5.28%
CrestviewOkaloosa3.70%3.58%
DestinOkaloosa2.10%1.98%
Ft. Walton BeachOkaloosa5.90%5.78%
Laurel HillOkaloosa3.00%2.88%
Mary EstherOkaloosa5.30%5.18%
NicevilleOkaloosa6.00%5.88%
ShalimarOkaloosa5.40%5.28%
ValparaisoOkaloosa4.10%3.98%
OKEECHOBEEOkeechobee0.90%0.90%
OkeechobeeOkeechobee4.80%4.68%
ORANGEOrange5.20%4.98%
ApopkaOrange6.50%6.38%
Bay LakeOrange0.00%0.00%
Belle IsleOrange1.80%1.68%
EatonvilleOrange4.70%4.58%
EdgewoodOrange1.00%0.88%
Lake Buena VistaOrange0.00%0.00%
MaitlandOrange5.60%5.38%
OaklandOrange5.40%5.28%
OcoeeOrange5.00%4.68%
OrlandoOrange4.40%4.28%
WindermereOrange4.70%4.58%
Winter
Garden
Orange4.70%4.58%
Winter ParkOrange6.10%5.98%
OSCEOLAOsceola5.50%5.28%
KissimmeeOsceola4.80%4.68%
St. CloudOsceola5.50%5.38%
PALM BEACHPalm Beach5.00%4.88%
AtlantisPalm Beach1.20%1.08%
Belle GladePalm Beach5.40%5.28%
Boca RatonPalm Beach5.70%5.58%
Boynton BeachPalm Beach5.20%5.08%
Briny BreezesPalm Beach3.20%0.28%
Cloud LakePalm Beach2.40%2.28%
Delray BeachPalm Beach4.70%4.58%
Glen RidgePalm Beach1.60%1.48%
Golf VillagePalm Beach0.60%0.48%
GolfviewPalm Beach0.70%0.58%
Greenacres CityPalm Beach5.80%5.68%
Gulf StreamPalm Beach1.10%0.98%
HaverhillPalm Beach1.60%1.28%
Highland BeachPalm Beach4.40%4.28%
HypoluxoPalm Beach6.30%6.18%
Juno BeachPalm Beach5.10%4.98%
JupiterPalm Beach4.30%4.18%
Jupiter Inlet ColonyPalm Beach2.10%1.98%
Lake Clarke ShoresPalm Beach1.60%1.48%
Lake ParkPalm Beach5.60%5.48%
Lake WorthPalm Beach5.20%5.08%
LantanaPalm Beach5.80%5.68%
ManalapanPalm Beach1.80%1.68%
Mangonia ParkPalm Beach5.90%5.78%
North Palm BeachPalm Beach5.50%5.28%
Ocean RidgePalm Beach1.10%0.98%
PahokeePalm Beach4.60%4.48%
Palm BeachPalm Beach4.90%4.78%
Palm Beach GardensPalm Beach1.20%1.08%
Palm Beach ShoresPalm Beach5.80%5.68%
Palm SpringsPalm Beach5.60%5.48%
Riviera BeachPalm Beach4.80%4.68%
Royal Palm BeachPalm Beach5.30%5.18%
South BayPalm Beach5.50%5.38%
South Palm BeachPalm Beach6.00%5.88%
Tequesta VillagePalm Beach4.40%4.28%
WellingtonPalm Beach5.50%5.38%
West Palm BeachPalm Beach5.70%5.58%
PASCOPasco1.60%1.60%
Dade CityPasco5.30%5.18%
New Port RicheyPasco5.90%5.78%
Port RicheyPasco1.00%0.88%
Saint LeoPasco1.10%0.98%
San
Antonio
Pasco0.80%0.68%
ZephyrhillsPasco5.90%5.78%
PINELLASPinellas2.00%1.88%
BelleairPinellas1.80%1.68%
Belleair BeachPinellas6.50%6.38%
Belleair BluffsPinellas2.10%1.98%
Belleair ShorePinellas2.60%2.48%
ClearwaterPinellas5.40%5.28%
DunedinPinellas5.60%5.48%
GulfportPinellas6.50%6.38%
Indian Rocks BeachPinellas2.50%2.38%
Indian ShoresPinellas2.80%2.68%
Kenneth CityPinellas1.40%1.28%
LargoPinellas6.00%5.88%
Madeira BeachPinellas6.00%5.88%
North
Redington Beach
Pinellas1.80%1.68%
OldsmarPinellas6.10%5.98%
Pinellas ParkPinellas5.90%5.78%
Redington BeachPinellas5.90%5.78%
Redington ShoresPinellas1.20%1.08%
Safety
Harbor
Pinellas6.90%6.38%
St. Pete BeachPinellas6.10%5.98%
St. PetersburgPinellas6.00%5.88%
SeminolePinellas5.50%5.38%
South
Pasadena
Pinellas6.10%5.98%
Tarpon SpringsPinellas6.10%5.98%
Treasure IslandPinellas2.40%2.28%
POLKPolk2.90%2.78%
AuburndalePolk4.60%4.48%
BartowPolk6.50%5.68%
DavenportPolk3.70%3.58%
DundeePolk6.00%5.88%
Eagle LakePolk5.80%5.68%
Ft. MeadePolk5.60%4.98%
FrostproofPolk5.70%5.58%
Haines CityPolk5.50%5.38%
Highland ParkPolk0.00%0.00%
Hillcrest HeightsPolk1.10%0.98%
Lake AlfredPolk4.80%4.68%
Lake
Hamilton
Polk3.90%3.78%
Lake WalesPolk4.80%4.68%
LakelandPolk5.60%5.48%
MulberryPolk3.40%3.28%
Polk CityPolk3.00%2.88%
Winter HavenPolk6.70%6.58%
PUTNAMPutnam1.30%1.30%
Crescent CityPutnam4.70%4.58%
InterlachenPutnam1.80%1.68%
PalatkaPutnam5.40%5.28%
Pomona ParkPutnam3.10%2.98%
WelakaPutnam2.70%2.58%
SANTA ROSASanta Rosa1.70%1.70%
Gulf BreezeSanta Rosa1.10%0.98%
JaySanta Rosa1.40%1.28%
MiltonSanta Rosa6.20%6.08%
SARASOTASarasota5.10%4.98%
North PortSarasota6.10%5.98%
SarasotaSarasota5.60%5.48%
VeniceSarasota5.40%5.28%
SEMINOLESeminole3.20%2.98%
Altamonte SpringsSeminole5.20%5.08%
CasselberrySeminole5.70%5.58%
Lake MarySeminole4.40%4.28%
LongwoodSeminole5.80%5.68%
OviedoSeminole4.70%4.58%
SanfordSeminole5.00%4.88%
Winter SpringsSeminole6.20%6.08%
ST. JOHNSSt. Johns1.30%1.30%
HastingsSt. Johns1.60%1.48%
St. AugustineSt. Johns4.80%4.68%
St. Augustine BeachSt. Johns4.90%4.78%
ST. LUCIESt. Lucie1.20%1.20%
Ft. PierceSt. Lucie4.90%4.78%
Port St. LucieSt. Lucie1.60%1.48%
St. Lucie VillageSt. Lucie1.80%1.68%
SUMTERSumter0.80%0.80%
BushnellSumter5.40%5.28%
Center HillSumter4.70%4.58%
ColemanSumter4.20%4.08%
WebsterSumter3.30%3.18%
WildwoodSumter3.90%3.78%
SUWANNEESuwannee0.50%0.50%
BranfordSuwannee4.90%4.78%
Live OakSuwannee6.00%5.88%
TAYLORTaylor1.20%1.20%
PerryTaylor5.90%5.78%
UNIONUnion0.40%0.40%
Lake ButlerUnion2.50%2.38%
RaifordUnion0.00%0.00%
Worthington SpringsUnion0.00%0.00%
VOLUSIAVolusia4.20%4.08%
Daytona BeachVolusia5.00%4.88%
Daytona Beach ShoresVolusia5.50%5.38%
DeBaryVolusia4.70%4.58%
DeLandVolusia4.60%4.48%
DeltonaVolusia6.60%6.48%
EdgewaterVolusia5.20%5.08%
Holly HillVolusia4.50%4.38%
Lake HelenVolusia2.20%2.08%
New Smyrna BeachVolusia4.40%4.28%
Oak HillVolusia3.80%3.68%
Orange CityVolusia4.90%4.78%
Ormond BeachVolusia5.30%5.18%
PiersonVolusia1.20%1.08%
Ponce InletVolusia5.70%5.58%
Port
Orange
Volusia5.10%4.98%
South
Daytona
Volusia6.10%5.98%
WAKULLAWakulla0.90%0.90%
St. MarksWakulla0.00%0.00%
SopchoppyWakulla1.30%1.18%
WALTONWalton0.70%0.70%
DeFuniak SpringsWalton6.00%5.88%
FreeportWalton1.40%1.28%
PaxtonWalton2.80%2.68%
WASHINGTONWashington0.30%0.30%
CaryvilleWashington1.00%0.88%
ChipleyWashington5.70%5.58%
EbroWashington0.60%0.48%
VernonWashington5.80%5.68%
WausauWashington1.90%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.
JurisdictionCountyConversion rates for local governments that have NOT chosen to levy permit feesConversion rates for local governments that have chosen to levy permit fees
 
ALACHUAAlachua4.70%4.58%
AlachuaAlachua3.80%3.58%
ArcherAlachua3.10%2.98%
GainesvilleAlachua4.90%4.78%
HawthorneAlachua1.90%1.78%
High SpringsAlachua2.60%2.48%
LaCrosseAlachua3.30%3.18%
MicanopyAlachua2.50%2.38%
NewberryAlachua4.20%4.08%
WaldoAlachua1.30%1.18%
BAKERBaker0.40%0.40%
Glen Saint MaryBaker5.30%5.18%
MacclennyBaker5.90%5.78%
BAYBay0.00%0.00%
CallawayBay5.10%4.98%
Cedar GroveBay4.80%4.68%
Lynn HavenBay4.90%4.78%
Mexico BeachBay3.00%2.88%
Panama CityBay4.90%4.78%
Panama City BeachBay3.50%3.38%
ParkerBay4.80%4.68%
SpringfieldBay4.00%3.88%
BRADFORDBradford0.50%0.50%
BrookerBradford3.00%2.88%
HamptonBradford2.20%2.08%
LawteyBradford1.10%0.98%
StarkeBradford3.50%2.88%
BREVARDBrevard1.30%1.08%
Cape
Canaveral
Brevard4.50%4.38%
CocoaBrevard3.90%3.78%
Cocoa BeachBrevard5.10%4.98%
IndialanticBrevard6.20%6.08%
Indian Harbour BeachBrevard4.00%3.88%
MalabarBrevard4.90%4.78%
MelbourneBrevard4.90%4.78%
Melbourne BeachBrevard4.80%4.68%
Melbourne VillageBrevard4.10%3.98%
Palm BayBrevard5.00%4.88%
Palm ShoresBrevard4.80%4.68%
RockledgeBrevard4.10%3.98%
Satellite BeachBrevard1.70%1.58%
TitusvilleBrevard5.30%5.18%
West
Melbourne
Brevard5.40%5.28%
BROWARDBroward4.80%4.68%
Coconut CreekBroward4.70%4.58%
Cooper CityBroward4.80%4.68%
Coral SpringsBroward5.00%4.88%
DaniaBroward5.20%5.08%
DavieBroward5.20%5.08%
Deerfield BeachBroward1.40%1.28%
Ft.
Lauderdale
Broward5.10%4.98%
HallandaleBroward4.80%4.68%
Hillsboro BeachBroward1.20%1.08%
HollywoodBroward4.80%4.68%
Lauderdale-by-the-SeaBroward4.90%4.78%
Lauderdale LakesBroward5.20%5.08%
LauderhillBroward5.10%4.98%
Lazy Lake VillageBroward0.60%0.48%
Lighthouse PointBroward6.10%5.98%
MargateBroward5.20%5.08%
MiramarBroward5.00%4.88%
North
Lauderdale
Broward3.80%3.68%
Oakland ParkBroward5.30%5.18%
ParklandBroward1.30%1.18%
Pembroke ParkBroward4.60%4.48%
Pembroke PinesBroward5.30%5.18%
PlantationBroward4.60%4.48%
Pompano BeachBroward4.50%4.38%
Sea Ranch LakesBroward1.50%1.38%
Southwest RanchesBroward4.50%4.38%
SunriseBroward4.60%4.48%
TamaracBroward2.30%1.58%
WestonBroward5.00%4.88%
Wilton ManorsBroward5.50%5.38%
CALHOUNCalhoun0.00%0.00%
AlthaCalhoun4.00%3.88%
BlountstownCalhoun1.30%1.18%
CHARLOTTECharlotte1.80%1.68%
Punta GordaCharlotte5.00%4.88%
CITRUSCitrus2.00%2.00%
Crystal RiverCitrus5.10%4.98%
InvernessCitrus5.20%5.08%
CLAYClay5.80%5.68%
Green Cove SpringsClay3.70%3.58%
Keystone HeightsClay2.10%1.98%
Orange ParkClay0.80%0.68%
Penney FarmsClay1.90%1.78%
COLLIERCollier2.10%2.10%
EvergladesCollier3.90%3.58%
Marco
Island
Collier2.30%1.78%
NaplesCollier3.30%3.18%
COLUMBIAColumbia1.30%1.30%
Ft. WhiteColumbia0.60%0.48%
Lake CityColumbia4.40%4.28%
DESOTODesoto2.10%2.10%
ArcadiaDesoto3.70%3.58%
DIXIEDixie0.10%0.10%
Cross CityDixie2.50%2.38%
Horseshoe BeachDixie6.20%6.08%
DUVAL/JaxDuval4.50%4.38%
Atlantic BeachDuval5.90%5.78%
BaldwinDuval6.10%5.98%
Jacksonville BeachDuval4.60%4.38%
Neptune BeachDuval4.00%3.88%
ESCAMBIAEscambia1.60%1.60%
CenturyEscambia2.10%1.98%
PensacolaEscambia5.10%4.88%
FLAGLERFlagler0.60%0.60%
Beverly BeachFlagler1.80%1.68%
BunnellFlagler2.50%2.38%
Flagler BeachFlagler &
Volusia
4.90%4.78%
MarinelandFlagler & St. Johns0.40%0.28%
Palm CoastFlagler1.30%1.18%
FRANKLINFranklin0.90%0.90%
ApalachicolaFranklin3.60%3.48%
CarrabelleFranklin5.70%5.58%
GADSDENGadsden0.20%0.20%
ChattahoocheeGadsden1.00%0.88%
GreensboroGadsden0.00%0.00%
GretnaGadsden3.90%3.78%
HavanaGadsden0.80%0.68%
MidwayGadsden3.70%3.58%
QuincyGadsden1.10%0.98%
GILCHRISTGilchrist0.00%0.00%
BellGilchrist4.50%4.38%
Fanning SpringsGilchrist & Levy5.50%5.38%
TrentonGilchrist3.90%3.78%
GLADESGlades0.50%0.50%
Moore HavenGlades1.20%1.08%
GULFGulf0.30%0.30%
Port St. JoeGulf3.60%3.48%
WewahitchkaGulf3.60%3.48%
HAMILTONHamilton0.30%0.30%
JasperHamilton4.80%4.58%
JenningsHamilton1.50%1.38%
White SpringsHamilton5.00%4.88%
HARDEEHardee1.10%1.10%
Bowling GreenHardee3.20%3.08%
WauchulaHardee5.00%4.88%
Zolfo SpringsHardee2.20%2.08%
HENDRYHendry0.70%0.70%
ClewistonHendry3.20%3.08%
La BelleHendry4.10%3.98%
HERNANDOHernando1.40%1.40%
BrooksvilleHernando0.90%0.78%
Weeki
Wachee
Hernando0.10%0.00%
HIGHLANDSHighlands1.10%1.10%
Avon ParkHighlands4.40%4.28%
Lake PlacidHighlands0.90%0.78%
SebringHighlands1.10%0.78%
HILLSBOROUGHHillsborough2.10%1.98%
Plant CityHillsborough5.60%5.48%
TampaHillsborough5.00%4.88%
Temple TerraceHillsborough5.40%5.28%
HOLMESHolmes0.20%0.20%
BonifayHolmes5.70%5.58%
EstoHolmes0.80%0.68%
NomaHolmes0.10%0.00%
Ponce de LeonHolmes2.70%2.58%
WestvilleHolmes0.90%0.78%
INDIAN RIVERIndian River1.40%1.40%
FellsmereIndian River4.10%3.98%
Indian River ShoresIndian River2.80%2.68%
OrchidIndian River2.10%1.98%
SebastianIndian River3.30%3.18%
Vero BeachIndian River5.00%4.88%
JACKSONJackson0.20%0.20%
AlfordJackson0.30%0.18%
BascomJackson1.20%1.08%
CampbelltonJackson0.30%0.18%
CottondaleJackson4.30%4.18%
GracevilleJackson4.40%4.28%
Grand RidgeJackson0.80%0.68%
GreenwoodJackson0.40%0.28%
Jacob CityJackson0.00%0.00%
MaloneJackson0.50%0.38%
MariannaJackson4.00%3.88%
SneadsJackson3.30%3.18%
JEFFERSONJefferson0.90%0.90%
MonticelloJefferson4.50%4.38%
LAFAYETTELafayette0.00%0.00%
MayoLafayette2.00%1.88%
LAKELake1.70%1.70%
AstatulaLake4.40%4.28%
ClermontLake4.70%4.58%
EustisLake5.10%4.98%
Fruitland ParkLake4.70%4.58%
GrovelandLake4.90%4.78%
Howey-in-the-HillsLake3.30%3.18%
Lady LakeLake1.40%1.28%
LeesburgLake1.30%1.18%
MascotteLake3.90%3.78%
MinneolaLake3.20%3.08%
MontverdeLake1.80%1.68%
Mount DoraLake1.50%1.18%
TavaresLake5.20%5.08%
UmatillaLake3.10%2.98%
LEELee2.00%1.88%
Bonita SpringsLee1.70%1.58%
Cape CoralLee1.50%1.38%
Ft. MyersLee4.70%4.58%
Ft. Myers BeachLee2.20%2.08%
SanibelLee2.30%2.18%
LEONLeon1.00%1.00%
TallahasseeLeon4.40%4.28%
LEVYLevy0.00%0.00%
BronsonLevy2.50%2.38%
Cedar KeyLevy2.10%1.98%
ChieflandLevy2.70%2.58%
InglisLevy3.50%3.38%
Otter CreekLevy0.70%0.58%
WillistonLevy1.60%1.48%
YankeetownLevy5.60%5.48%
LIBERTYLiberty0.60%0.60%
BristolLiberty2.90%2.78%
MADISONMadison0.40%0.40%
GreenvilleMadison2.10%1.98%
LeeMadison0.50%0.38%
MadisonMadison4.90%4.48%
MANATEEManatee0.70%0.70%
Anna MariaManatee1.40%1.28%
BradentonManatee5.60%5.48%
Bradenton BeachManatee5.60%5.48%
Holmes BeachManatee3.50%3.38%
PalmettoManatee5.30%5.18%
Longboat KeyManatee & Sarasota3.20%3.08%
MARIONMarion0.00%0.00%
BellviewMarion0.90%0.78%
DunnellonMarion4.50%4.38%
McIntoshMarion1.30%1.18%
OcalaMarion4.80%4.68%
ReddickMarion1.30%1.18%
MARTINMartin1.30%1.30%
Jupiter
Island
Martin0.60%0.48%
Ocean Breeze ParkMartin2.20%2.08%
Sewalls PointMartin2.30%2.18%
StuartMartin4.80%4.68%
MIAMI-DADEMiami-Dade4.70%4.48%
AventuraMiami-Dade5.20%5.08%
Bal HarbourMiami-Dade4.90%4.78%
Bay Harbor IslandsMiami-Dade4.80%4.68%
Biscayne ParkMiami-Dade4.40%4.28%
Coral
Gables
Miami-Dade4.10%3.98%
El PortalMiami-Dade5.60%5.48%
Florida CityMiami-Dade5.30%5.18%
Golden BeachMiami-Dade2.00%1.88%
HialeahMiami-Dade5.00%4.88%
Hialeah GardensMiami-Dade5.10%4.98%
HomesteadMiami-Dade5.30%5.18%
Indian Creek
Village
Miami-Dade0.70%0.58%
IslandiaMiami-Dade0.00%0.00%
Key
Biscayne
Miami-Dade4.60%4.48%
MedleyMiami-Dade6.10%5.98%
MiamiMiami-Dade4.70%4.58%
Miami BeachMiami-Dade4.70%4.58%
Miami ShoresMiami-Dade5.60%5.48%
Miami SpringsMiami-Dade3.00%2.88%
North BayMiami-Dade4.90%4.78%
North MiamiMiami-Dade4.80%4.68%
North Miami BeachMiami-Dade5.00%4.88%
Opa-LockaMiami-Dade3.70%3.58%
PinecrestMiami-Dade5.40%5.28%
South MiamiMiami-Dade4.80%4.68%
Sunny Isles BeachMiami-Dade5.00%4.88%
SurfsideMiami-Dade4.80%4.68%
SweetwaterMiami-Dade4.60%4.48%
Virginia GardensMiami-Dade0.40%0.28%
West MiamiMiami-Dade4.40%4.28%
MONROEMonroe1.40%1.40%
IslamoradaMonroe0.40%0.00%
Key Colony BeachMonroe2.40%2.28%
Key WestMonroe1.50%1.38%
LaytonMonroe0.00%0.00%
MarathonMonroe1.90%1.58%
NASSAUNassau0.70%0.70%
CallahanNassau4.50%4.38%
Fernandina BeachNassau5.00%4.88%
HilliardNassau3.20%3.08%
OKALOOSAOkaloosa0.60%0.60%
Cinco BayouOkaloosa5.00%4.88%
CrestviewOkaloosa3.50%3.38%
DestinOkaloosa1.90%1.78%
Ft. Walton BeachOkaloosa5.50%5.38%
Laurel HillOkaloosa2.80%2.68%
Mary EstherOkaloosa4.90%4.78%
NicevilleOkaloosa5.50%5.38%
ShalimarOkaloosa5.00%4.88%
ValparaisoOkaloosa3.80%3.68%
OKEECHOBEEOkeechobee0.80%0.80%
OkeechobeeOkeechobee4.50%4.38%
ORANGEOrange4.80%4.58%
ApopkaOrange6.00%5.88%
Bay LakeOrange0.00%0.00%
Belle IsleOrange1.60%1.48%
EatonvilleOrange4.30%4.18%
EdgewoodOrange1.00%0.88%
Lake Buena VistaOrange0.00%0.00%
MaitlandOrange5.10%4.98%
OaklandOrange5.00%4.78%
OcoeeOrange4.60%4.28%
OrlandoOrange4.10%3.88%
WindermereOrange4.30%4.18%
Winter
Garden
Orange4.30%4.18%
Winter ParkOrange5.60%5.48%
OSCEOLAOsceola5.00%4.88%
KissimmeeOsceola4.50%4.38%
St. CloudOsceola5.10%4.98%
PALM BEACHPalm Beach4.60%4.48%
AtlantisPalm Beach1.10%0.98%
Belle GladePalm Beach5.00%4.88%
Boca RatonPalm Beach5.30%5.08%
Boynton BeachPalm Beach4.80%4.68%
Briny BreezesPalm Beach3.00%0.28%
Cloud LakePalm Beach2.20%2.08%
Delray BeachPalm Beach4.40%4.28%
Glen RidgePalm Beach1.50%1.38%
Golf VillagePalm Beach0.60%0.48%
GolfviewPalm Beach0.60%0.48%
Greenacres CityPalm Beach5.30%5.18%
Gulf StreamPalm Beach1.00%0.88%
HaverhillPalm Beach1.40%1.18%
Highland BeachPalm Beach4.00%3.88%
HypoluxoPalm Beach5.80%5.68%
Juno BeachPalm Beach4.70%4.58%
JupiterPalm Beach4.00%3.88%
Jupiter Inlet ColonyPalm Beach1.90%1.78%
Lake Clarke ShoresPalm Beach1.50%1.38%
Lake ParkPalm Beach5.20%5.08%
Lake WorthPalm Beach4.80%4.68%
LantanaPalm Beach5.30%5.18%
ManalapanPalm Beach1.60%1.48%
Mangonia ParkPalm Beach5.50%5.38%
North Palm BeachPalm Beach5.10%4.88%
Ocean RidgePalm Beach1.00%0.88%
PahokeePalm Beach4.20%4.08%
Palm BeachPalm Beach4.50%4.38%
Palm Beach GardensPalm Beach1.10%0.98%
Palm Beach ShoresPalm Beach5.40%5.28%
Palm SpringsPalm Beach5.20%5.08%
Riviera BeachPalm Beach4.50%4.38%
Royal Palm BeachPalm Beach4.90%4.78%
South BayPalm Beach5.10%4.98%
South Palm BeachPalm Beach5.60%5.48%
Tequesta VillagePalm Beach4.10%3.98%
WellingtonPalm Beach5.10%4.98%
West Palm BeachPalm Beach5.30%5.18%
PASCOPasco1.50%1.50%
Dade CityPasco4.90%4.78%
New Port RicheyPasco5.50%5.38%
Port RicheyPasco0.90%0.78%
Saint LeoPasco1.00%0.88%
San
Antonio
Pasco0.80%0.68%
ZephyrhillsPasco5.40%5.28%
PINELLASPinellas1.80%1.68%
BelleairPinellas1.60%1.48%
Belleair BeachPinellas6.00%5.88%
Belleair BluffsPinellas2.00%1.88%
Belleair ShorePinellas2.40%2.28%
ClearwaterPinellas5.00%4.88%
DunedinPinellas5.20%5.08%
GulfportPinellas6.00%5.88%
Indian Rocks BeachPinellas2.30%2.18%
Indian ShoresPinellas2.60%2.48%
Kenneth CityPinellas1.30%1.18%
LargoPinellas5.50%5.38%
Madeira BeachPinellas5.60%5.48%
North
Redington Beach
Pinellas1.70%1.58%
OldsmarPinellas5.70%5.58%
Pinellas ParkPinellas5.40%5.28%
Redington BeachPinellas5.40%5.28%
Redington ShoresPinellas1.10%0.98%
Safety
Harbor
Pinellas6.40%5.88%
St. Pete BeachPinellas5.70%5.58%
St. PetersburgPinellas5.50%5.38%
SeminolePinellas5.10%4.98%
South
Pasadena
Pinellas5.60%5.48%
Tarpon SpringsPinellas5.60%5.48%
Treasure IslandPinellas2.20%2.08%
POLKPolk2.70%2.58%
AuburndalePolk4.30%4.18%
BartowPolk6.00%5.28%
DavenportPolk3.40%3.28%
DundeePolk5.60%5.48%
Eagle LakePolk5.30%5.18%
Ft. MeadePolk5.20%4.58%
FrostproofPolk5.20%5.08%
Haines CityPolk5.10%4.98%
Highland ParkPolk0.00%0.00%
Hillcrest HeightsPolk1.10%0.98%
Lake AlfredPolk4.50%4.38%
Lake
Hamilton
Polk3.60%3.48%
Lake WalesPolk4.40%4.28%
LakelandPolk5.20%5.08%
MulberryPolk3.10%2.98%
Polk CityPolk2.80%2.68%
Winter HavenPolk6.20%6.08%
PUTNAMPutnam1.20%1.20%
Crescent CityPutnam4.30%4.18%
InterlachenPutnam1.60%1.48%
PalatkaPutnam5.00%4.88%
Pomona ParkPutnam2.90%2.78%
WelakaPutnam2.50%2.38%
SANTA ROSASanta Rosa1.50%1.50%
Gulf BreezeSanta Rosa1.10%0.98%
JaySanta Rosa1.30%1.18%
MiltonSanta Rosa5.70%5.58%
SARASOTASarasota4.70%4.58%
North PortSarasota5.60%5.48%
SarasotaSarasota5.20%5.08%
VeniceSarasota5.00%4.88%
SEMINOLESeminole2.90%2.68%
Altamonte SpringsSeminole4.80%4.68%
CasselberrySeminole5.30%5.18%
Lake MarySeminole4.10%3.98%
LongwoodSeminole5.40%5.28%
OviedoSeminole4.30%4.18%
SanfordSeminole4.70%4.58%
Winter SpringsSeminole5.80%5.68%
ST. JOHNSSt. Johns1.20%1.20%
HastingsSt. Johns1.50%1.38%
St.
Augustine
St. Johns4.50%4.38%
St. Augustine BeachSt. Johns4.50%4.38%
ST. LUCIESt. Lucie1.20%1.20%
Ft. PierceSt. Lucie4.50%4.38%
Port St. LucieSt. Lucie1.50%1.38%
St. Lucie VillageSt. Lucie1.60%1.48%
SUMTERSumter0.70%0.70%
BushnellSumter5.00%4.88%
Center HillSumter4.30%4.18%
ColemanSumter3.90%3.78%
WebsterSumter3.10%2.98%
WildwoodSumter3.60%3.48%
SUWANNEESuwannee0.40%0.40%
BranfordSuwannee4.60%4.48%
Live OakSuwannee5.60%5.48%
TAYLORTaylor1.10%1.10%
PerryTaylor5.50%5.38%
UNIONUnion0.40%0.40%
Lake ButlerUnion2.30%2.18%
RaifordUnion0.00%0.00%
Worthington SpringsUnion0.00%0.00%
VOLUSIAVolusia3.90%3.78%
Daytona BeachVolusia4.60%4.48%
Daytona Beach ShoresVolusia5.10%4.98%
DeBaryVolusia4.40%4.28%
DeLandVolusia4.20%4.08%
DeltonaVolusia6.10%5.98%
EdgewaterVolusia4.80%4.68%
Holly HillVolusia4.20%4.08%
Lake HelenVolusia2.00%1.88%
New Smyrna BeachVolusia4.00%3.88%
Oak HillVolusia3.50%3.38%
Orange CityVolusia4.50%4.38%
Ormond BeachVolusia4.90%4.78%
PiersonVolusia1.10%0.98%
Ponce InletVolusia5.30%5.18%
Port
Orange
Volusia4.70%4.58%
South
Daytona
Volusia5.60%5.48%
WAKULLAWakulla0.80%0.80%
St. MarksWakulla0.00%0.00%
SopchoppyWakulla1.20%1.08%
WALTONWalton0.70%0.70%
DeFuniak SpringsWalton4.70%4.58%
FreeportWalton1.30%1.18%
PaxtonWalton2.60%2.48%
WASHINGTONWashington0.20%0.20%
CaryvilleWashington1.00%0.88%
ChipleyWashington5.30%5.18%
EbroWashington0.60%0.48%
VernonWashington5.40%5.28%
WausauWashington1.70%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.
JurisdictionCountyConversion rates for local governments that have NOT chosen to levy permit feesConversion rates for local governments that have chosen to levy permit feesEffective date of new rates
 
IndialanticBrevard5.80%5.68%January 1, 2014
TitusvilleBrevard5.00%4.88%January 1, 2014
Punta GordaCharlotte4.90%4.78%January 1, 2009
MiamiMiami-Dade4.30%4.18%August 1, 2006
ValparaisoOkaloosa3.20%3.08%August 1, 2003
Dade CityPasco4.50%4.38%January 1, 2011
PalatkaPutnam4.70%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)1.a., 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:
County.5% Discretionary surtax conversion rates1% Discretionary surtax conversion rates1.5% Discretionary surtax conversion rates
 
Alachua0.3%0.6%0.8%
Baker0.3%0.5%0.8%
Bay0.3%0.5%0.8%
Bradford0.3%0.6%0.8%
Brevard0.3%0.6%0.9%
Broward0.3%0.5%0.8%
Calhoun0.3%0.5%0.8%
Charlotte0.3%0.6%0.9%
Citrus0.3%0.6%0.9%
Clay0.3%0.6%0.8%
Collier0.4%0.7%1.0%
Columbia0.3%0.6%0.9%
Desoto0.3%0.6%0.8%
Dixie0.3%0.5%0.8%
Duval0.3%0.6%0.8%
Escambia0.3%0.6%0.9%
Flagler0.4%0.7%1.0%
Franklin0.3%0.6%0.9%
Gadsden0.3%0.5%0.8%
Gilchrist0.3%0.5%0.7%
Glades0.3%0.6%0.8%
Gulf0.3%0.5%0.8%
Hamilton0.3%0.6%0.8%
Hardee0.3%0.5%0.8%
Hendry0.3%0.6%0.9%
Hernando0.3%0.6%0.9%
Highlands0.3%0.6%0.9%
Hillsborough0.3%0.6%0.8%
Holmes0.3%0.6%0.8%
Indian River0.3%0.6%0.9%
Jackson0.3%0.5%0.7%
Jefferson0.3%0.5%0.8%
Lafayette0.3%0.5%0.7%
Lake0.3%0.6%0.9%
Lee0.3%0.6%0.9%
Leon0.3%0.6%0.8%
Levy0.3%0.5%0.8%
Liberty0.3%0.6%0.8%
Madison0.3%0.5%0.8%
Manatee0.3%0.6%0.8%
Marion0.3%0.5%0.8%
Martin0.3%0.6%0.8%
Miami-Dade0.3%0.5%0.8%
Monroe0.3%0.6%0.9%
Nassau0.3%0.6%0.8%
Okaloosa0.3%0.6%0.8%
Okeechobee0.3%0.6%0.9%
Orange0.3%0.5%0.8%
Osceola0.3%0.5%0.8%
Palm Beach0.3%0.6%0.8%
Pasco0.3%0.6%0.9%
Pinellas0.3%0.6%0.9%
Polk0.3%0.6%0.8%
Putnam0.3%0.6%0.8%
St. Johns0.3%0.6%0.8%
St. Lucie0.3%0.6%0.8%
Santa Rosa0.3%0.6%0.9%
Sarasota0.3%0.6%0.9%
Seminole0.3%0.6%0.8%
Sumter0.3%0.5%0.8%
Suwannee0.3%0.6%0.8%
Taylor0.3%0.6%0.9%
Union0.3%0.5%0.8%
Volusia0.3%0.6%0.8%
Wakulla0.3%0.6%0.9%
Walton0.3%0.6%0.9%
Washington0.3%0.5%0.8%

The discretionary surtax conversion rate with respect to communications services reflected on bills dated on or after October 1, 2001, shall take effect without any further action by a county or school board that has levied a surtax on or before October 1, 2001. For a county or school board that levies a surtax subsequent to October 1, 2001, the discretionary surtax conversion rate with respect to communications services shall take effect upon the effective date of the surtax as provided in s. 212.054. The discretionary sales surtax rate on communications services for a county or school board levying a combined rate which is not listed in the table provided by this subsection shall be calculated by averaging or adding the appropriate rates from the table and rounding up to the nearest tenth of a percent.

History.ss. 12, 58, ch. 2000-260; ss. 12, 38, ch. 2001-140; s. 31, ch. 2002-1; s. 12, ch. 2007-106; s. 37, ch. 2008-4.