Fla. Stat. 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.

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.

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

(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. Johns
0.40%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. Johns
0.40%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, 2014TitusvilleBrevard5.00%4.88%January 1, 2014Punta GordaCharlotte4.90%4.78%January 1, 2009MiamiMiami-Dade4.30%4.18%August 1, 2006ValparaisoOkaloosa3.20%3.08%August 1, 2003Dade CityPasco4.50%4.38%January 1, 2011PalatkaPutnam4.70%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.
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.
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.
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.
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.
With respect to municipalities and charter counties and the taxes authorized by s. 202.19(1):
The public service tax on telecommunications authorized by former s. 166.231(9).
Franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.
The public service tax on prepaid calling arrangements.
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.
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.
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.

(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.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.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.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.
(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.With respect to municipalities and charter counties and the taxes authorized by s. 202.19(1):
The public service tax on telecommunications authorized by former s. 166.231(9).
Franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.
The public service tax on prepaid calling arrangements.
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.
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.
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.
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.
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 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.


Source: Section 202.20 — Local communications services tax conversion rates, https://www.­flsenate.­gov/Laws/Statutes/2024/0202.­20 (accessed Aug. 7, 2025).

202.10
Short title
202.11
Definitions
202.12
Sales of communications services
202.13
Intent
202.14
Credit against tax imposed
202.16
Payment
202.17
Registration
202.18
Allocation and disposition of tax proceeds
202.19
Authorization to impose local communications services tax
202.20
Local communications services tax conversion rates
202.21
Effective dates
202.22
Determination of local tax situs
202.23
Procedure on purchaser’s request for refund or credit of communications services taxes
202.24
Limitations on local taxes and fees imposed on dealers of communications services
202.25
Jurisdiction
202.26
Department powers
202.27
Return filing
202.28
Credit for collecting tax
202.29
Bad debts
202.30
Payment of taxes by electronic funds transfer
202.32
State and local agencies to cooperate in administration of law
202.33
Taxes declared to be government funds
202.34
Records required to be kept
202.35
Powers of department in dealing with delinquents
202.36
Departmental powers
202.37
Special rules for administration of local communications services tax
202.41
Security for bonded indebtedness pledged under previous law
202.105
Legislative findings and intent
202.125
Sales of communications services
202.151
Use tax imposed on certain purchasers of communications services
202.155
Special rules for mobile communications services
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
202.193
Local Communications Services Tax Clearing Trust Fund
202.195
Proprietary confidential business information
202.231
Provision of information to local taxing jurisdictions
202.381
Transition from previous taxes
202.12001
Combined rate for tax collected pursuant to ss

Current through Fall 2025

§ 202.20. Local communications services tax conversion rates's source at flsenate​.gov