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November 14, 2024

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The Florida Statutes

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW

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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.

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:

County	.5% Discretionary surtax conversion rates	1% Discretionary surtax conversion rates	1.5% Discretionary surtax conversion rates

Alachua	0.3%	0.6%	0.8%
Baker	0.3%	0.5%	0.8%
Bay	0.3%	0.5%	0.8%
Bradford	0.3%	0.6%	0.8%
Brevard	0.3%	0.6%	0.9%
Broward	0.3%	0.5%	0.8%
Calhoun	0.3%	0.5%	0.8%
Charlotte	0.3%	0.6%	0.9%
Citrus	0.3%	0.6%	0.9%
Clay	0.3%	0.6%	0.8%
Collier	0.4%	0.7%	1.0%
Columbia	0.3%	0.6%	0.9%
Desoto	0.3%	0.6%	0.8%
Dixie	0.3%	0.5%	0.8%
Duval	0.3%	0.6%	0.8%
Escambia	0.3%	0.6%	0.9%
Flagler	0.4%	0.7%	1.0%
Franklin	0.3%	0.6%	0.9%
Gadsden	0.3%	0.5%	0.8%
Gilchrist	0.3%	0.5%	0.7%
Glades	0.3%	0.6%	0.8%
Gulf	0.3%	0.5%	0.8%
Hamilton	0.3%	0.6%	0.8%
Hardee	0.3%	0.5%	0.8%
Hendry	0.3%	0.6%	0.9%
Hernando	0.3%	0.6%	0.9%
Highlands	0.3%	0.6%	0.9%
Hillsborough	0.3%	0.6%	0.8%
Holmes	0.3%	0.6%	0.8%
Indian River	0.3%	0.6%	0.9%
Jackson	0.3%	0.5%	0.7%
Jefferson	0.3%	0.5%	0.8%
Lafayette	0.3%	0.5%	0.7%
Lake	0.3%	0.6%	0.9%
Lee	0.3%	0.6%	0.9%
Leon	0.3%	0.6%	0.8%
Levy	0.3%	0.5%	0.8%
Liberty	0.3%	0.6%	0.8%
Madison	0.3%	0.5%	0.8%
Manatee	0.3%	0.6%	0.8%
Marion	0.3%	0.5%	0.8%
Martin	0.3%	0.6%	0.8%
Miami-Dade	0.3%	0.5%	0.8%
Monroe	0.3%	0.6%	0.9%
Nassau	0.3%	0.6%	0.8%
Okaloosa	0.3%	0.6%	0.8%
Okeechobee	0.3%	0.6%	0.9%
Orange	0.3%	0.5%	0.8%
Osceola	0.3%	0.5%	0.8%
Palm Beach	0.3%	0.6%	0.8%
Pasco	0.3%	0.6%	0.9%
Pinellas	0.3%	0.6%	0.9%
Polk	0.3%	0.6%	0.8%
Putnam	0.3%	0.6%	0.8%
St. Johns	0.3%	0.6%	0.8%
St. Lucie	0.3%	0.6%	0.8%
Santa Rosa	0.3%	0.6%	0.9%
Sarasota	0.3%	0.6%	0.9%
Seminole	0.3%	0.6%	0.8%
Sumter	0.3%	0.5%	0.8%
Suwannee	0.3%	0.6%	0.8%
Taylor	0.3%	0.6%	0.9%
Union	0.3%	0.5%	0.8%
Volusia	0.3%	0.6%	0.8%
Wakulla	0.3%	0.6%	0.9%
Walton	0.3%	0.6%	0.9%
Washington	0.3%	0.5%	0.8%

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

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; s. 1, ch. 2019-131.