{"data":{"id":"us-fl/fla.-stat.-202.20","jurisdiction":"us-fl","citation":"Fla. Stat. § 202.20","heading":"Local communications services tax conversion rates.","body":"(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\n\nALACHUA Alachua 5.00% 4.88%\nAlachua Alachua 4.10% 3.98%\nArcher Alachua 3.30% 3.18%\nGainesville Alachua 5.30% 5.18%\nHawthorne Alachua 2.00% 1.88%\nHigh Springs Alachua 2.80% 2.68%\nLaCrosse Alachua 3.60% 3.48%\nMicanopy Alachua 2.70% 2.58%\nNewberry Alachua 4.60% 4.48%\nWaldo Alachua 1.40% 1.28%\nBAKER Baker 0.50% 0.50%\nGlen Saint Mary Baker 5.70% 5.58%\nMacclenny Baker 6.40% 6.28%\nBAY Bay 0.00% 0.00%\nCallaway Bay 5.50% 5.38%\nCedar Grove Bay 5.20% 5.08%\nLynn Haven Bay 5.30% 5.18%\nMexico Beach Bay 3.20% 3.08%\nPanama City Bay 5.30% 5.18%\nPanama City Beach Bay 3.80% 3.68%\nParker Bay 5.10% 4.98%\nSpringfield Bay 4.40% 4.28%\nBRADFORD Bradford 0.50% 0.50%\nBrooker Bradford 3.20% 3.08%\nHampton Bradford 2.40% 2.28%\nLawtey Bradford 1.20% 1.08%\nStarke Bradford 3.80% 3.08%\nBREVARD Brevard 1.40% 1.18%\nCape\nCanaveral Brevard 4.90% 4.78%\nCocoa Brevard 4.30% 4.18%\nCocoa Beach Brevard 5.50% 5.38%\nIndialantic Brevard 6.70% 6.58%\nIndian Harbour Beach Brevard 4.30% 4.18%\nMalabar Brevard 5.30% 5.18%\nMelbourne Brevard 5.40% 5.28%\nMelbourne Beach Brevard 5.20% 5.08%\nMelbourne Village Brevard 4.50% 4.38%\nPalm Bay Brevard 5.40% 5.28%\nPalm Shores Brevard 5.20% 5.08%\nRockledge Brevard 4.40% 4.28%\nSatellite Beach Brevard 1.80% 1.68%\nTitusville Brevard 5.70% 5.58%\nWest\nMelbourne Brevard 5.80% 5.68%\nBROWARD Broward 5.20% 5.08%\nCoconut Creek Broward 5.10% 4.98%\nCooper City Broward 5.20% 5.08%\nCoral Springs Broward 5.40% 5.28%\nDania Broward 5.60% 5.48%\nDavie Broward 5.60% 5.48%\nDeerfield Beach Broward 1.50% 1.38%\nFt. Lauderdale Broward 5.50% 5.38%\nHallandale Broward 5.20% 5.08%\nHillsboro Beach Broward 1.30% 1.18%\nHollywood Broward 5.20% 5.08%\nLauderdale-by-the-Sea Broward 5.30% 5.18%\nLauderdale Lakes Broward 5.60% 5.48%\nLauderhill Broward 5.50% 5.38%\nLazy Lake Village Broward 0.60% 0.48%\nLighthouse Point Broward 6.60% 6.48%\nMargate Broward 5.60% 5.48%\nMiramar Broward 5.40% 5.28%\nNorth\nLauderdale Broward 4.10% 3.98%\nOakland Park Broward 5.70% 5.58%\nParkland Broward 1.40% 1.28%\nPembroke Park Broward 5.00% 4.88%\nPembroke Pines Broward 5.70% 5.58%\nPlantation Broward 5.00% 4.88%\nPompano Beach Broward 4.90% 4.78%\nSea Ranch Lakes Broward 1.60% 1.48%\nSouthwest Ranches Broward 4.90% 4.78%\nSunrise Broward 5.00% 4.88%\nTamarac Broward 2.50% 1.78%\nWeston Broward 5.50% 5.38%\nWilton Manors Broward 5.90% 5.78%\nCALHOUN Calhoun 0.00% 0.00%\nAltha Calhoun 4.30% 4.18%\nBlountstown Calhoun 1.40% 1.28%\nCHARLOTTE Charlotte 2.00% 1.88%\nPunta Gorda Charlotte 5.40% 5.28%\nCITRUS Citrus 2.10% 2.10%\nCrystal River Citrus 5.60% 5.48%\nInverness Citrus 5.60% 5.48%\nCLAY Clay 6.30% 6.18%\nGreen Cove Springs Clay 4.00% 3.88%\nKeystone Heights Clay 2.30% 2.18%\nOrange Park Clay 0.80% 0.68%\nPenney Farms Clay 2.00% 1.88%\nCOLLIER Collier 2.30% 2.30%\nEverglades Collier 4.20% 3.88%\nMarco\nIsland Collier 2.50% 1.98%\nNaples Collier 3.60% 3.48%\nCOLUMBIA Columbia 1.40% 1.40%\nFt. White Columbia 0.70% 0.58%\nLake City Columbia 4.70% 4.58%\nDESOTO DeSoto 2.20% 2.20%\nArcadia DeSoto 4.00% 3.88%\nDIXIE Dixie 0.10% 0.10%\nCross City Dixie 2.70% 2.58%\nHorseshoe Beach Dixie 6.70% 6.58%\nDUVAL/Jax Duval 4.80% 4.68%\nAtlantic Beach Duval 6.40% 6.28%\nBaldwin Duval 6.60% 6.48%\nJacksonville Beach Duval 5.00% 4.78%\nNeptune Beach Duval 4.30% 4.18%\nESCAMBIA Escambia 1.70% 1.70%\nCentury Escambia 2.30% 2.18%\nPensacola Escambia 5.50% 5.38%\nFLAGLER Flagler 0.70% 0.70%\nBeverly Beach Flagler 2.00% 1.88%\nBunnell Flagler 2.70% 2.58%\nFlagler Beach Flagler \u0026\nVolusia 5.40% 5.28%\nMarineland Flagler \u0026\nSt. Johns 0.40% 0.28%\nPalm Coast Flagler 1.40% 1.28%\nFRANKLIN Franklin 0.90% 0.90%\nApalachicola Franklin 3.90% 3.78%\nCarrabelle Franklin 6.20% 6.08%\nGADSDEN Gadsden 0.30% 0.30%\nChattahoochee Gadsden 1.10% 0.98%\nGreensboro Gadsden 0.00% 0.00%\nGretna Gadsden 4.20% 4.08%\nHavana Gadsden 0.80% 0.68%\nMidway Gadsden 4.00% 3.88%\nQuincy Gadsden 1.20% 1.08%\nGILCHRIST Gilchrist 0.00% 0.00%\nBell Gilchrist 4.80% 4.68%\nFanning Springs Gilchrist \u0026 Levy 6.00% 5.88%\nTrenton Gilchrist 4.20% 4.08%\nGLADES Glades 0.50% 0.50%\nMoore Haven Glades 1.30% 1.18%\nGULF Gulf 0.40% 0.40%\nPort St. Joe Gulf 3.90% 3.78%\nWewahitchka Gulf 3.90% 3.78%\nHAMILTON Hamilton 0.30% 0.30%\nJasper Hamilton 5.20% 4.98%\nJennings Hamilton 1.60% 1.48%\nWhite Springs Hamilton 5.40% 5.28%\nHARDEE Hardee 1.20% 1.20%\nBowling Green Hardee 3.40% 3.28%\nWauchula Hardee 5.40% 5.28%\nZolfo Springs Hardee 2.40% 2.28%\nHENDRY Hendry 0.70% 0.70%\nClewiston Hendry 3.50% 3.38%\nLa Belle Hendry 4.40% 4.28%\nHERNANDO Hernando 1.50% 1.50%\nBrooksville Hernando 1.00% 0.88%\nWeeki\nWachee Hernando 0.10% 0.00%\nHIGHLANDS Highlands 1.20% 1.20%\nAvon Park Highlands 4.70% 4.58%\nLake Placid Highlands 1.00% 0.88%\nSebring Highlands 1.20% 0.88%\nHILLSBOROUGH Hillsborough 2.20% 2.08%\nPlant City Hillsborough 6.10% 5.98%\nTampa Hillsborough 5.50% 5.28%\nTemple Terrace Hillsborough 5.80% 5.68%\nHOLMES Holmes 0.20% 0.20%\nBonifay Holmes 6.20% 6.08%\nEsto Holmes 0.90% 0.78%\nNoma Holmes 0.20% 0.08%\nPonce de Leon Holmes 2.90% 2.78%\nWestville Holmes 1.00% 0.88%\nINDIAN RIVER Indian River 1.50% 1.50%\nFellsmere Indian River 4.40% 4.28%\nIndian River Shores Indian River 3.00% 2.88%\nOrchid Indian River 2.30% 2.18%\nSebastian Indian River 3.50% 3.38%\nVero Beach Indian River 5.40% 5.28%\nJACKSON Jackson 0.20% 0.20%\nAlford Jackson 0.30% 0.18%\nBascom Jackson 1.30% 1.18%\nCampbellton Jackson 0.30% 0.18%\nCottondale Jackson 4.70% 4.58%\nGraceville Jackson 4.80% 4.68%\nGrand Ridge Jackson 0.80% 0.68%\nGreenwood Jackson 0.40% 0.28%\nJacob City Jackson 0.00% 0.00%\nMalone Jackson 0.50% 0.38%\nMarianna Jackson 4.30% 4.18%\nSneads Jackson 3.60% 3.48%\nJEFFERSON Jefferson 1.00% 1.00%\nMonticello Jefferson 4.90% 4.78%\nLAFAYETTE Lafayette 0.00% 0.00%\nMayo Lafayette 2.10% 1.98%\nLAKE Lake 1.90% 1.90%\nAstatula Lake 4.80% 4.68%\nClermont Lake 5.00% 4.88%\nEustis Lake 5.50% 5.38%\nFruitland Park Lake 5.10% 4.98%\nGroveland Lake 5.30% 5.18%\nHowey-in-the-Hills Lake 3.60% 3.48%\nLady Lake Lake 1.50% 1.38%\nLeesburg Lake 1.40% 1.28%\nMascotte Lake 4.20% 4.08%\nMinneola Lake 3.50% 3.38%\nMontverde Lake 1.90% 1.78%\nMount Dora Lake 1.70% 1.28%\nTavares Lake 5.60% 5.48%\nUmatilla Lake 3.40% 3.28%\nLEE Lee 2.20% 2.08%\nBonita Springs Lee 1.90% 1.78%\nCape Coral Lee 1.60% 1.48%\nFt. Myers Lee 5.10% 4.98%\nFt. Myers Beach Lee 2.30% 2.18%\nSanibel Lee 2.50% 2.38%\nLEON Leon 1.10% 1.10%\nTallahassee Leon 4.70% 4.58%\nLEVY Levy 0.00% 0.00%\nBronson Levy 2.80% 2.68%\nCedar Key Levy 2.30% 2.18%\nChiefland Levy 2.90% 2.78%\nInglis Levy 3.80% 3.68%\nOtter Creek Levy 0.70% 0.58%\nWilliston Levy 1.80% 1.68%\nYankeetown Levy 6.00% 5.88%\nLIBERTY Liberty 0.60% 0.60%\nBristol Liberty 3.10% 2.98%\nMADISON Madison 0.40% 0.40%\nGreenville Madison 2.30% 2.18%\nLee Madison 0.50% 0.38%\nMadison Madison 5.30% 4.88%\nMANATEE Manatee 0.80% 0.80%\nAnna Maria Manatee 1.50% 1.38%\nBradenton Manatee 6.10% 5.98%\nBradenton Beach Manatee 6.00% 5.88%\nHolmes Beach Manatee 3.80% 3.68%\nPalmetto Manatee 5.80% 5.68%\nLongboat Key Manatee \u0026 Sarasota 3.50% 3.38%\nMARION Marion 0.00% 0.00%\nBelleview Marion 1.00% 0.88%\nDunnellon Marion 4.80% 4.68%\nMcIntosh Marion 1.40% 1.28%\nOcala Marion 5.20% 5.08%\nReddick Marion 1.40% 1.28%\nMARTIN Martin 1.50% 1.50%\nJupiter\nIsland Martin 0.70% 0.58%\nOcean Breeze Park Martin 2.40% 2.28%\nSewalls Point Martin 2.40% 2.28%\nStuart Martin 5.20% 5.08%\nMIAMI-DADE Miami-Dade 5.00% 4.78%\nAventura Miami-Dade 5.60% 5.48%\nBal Harbour Miami-Dade 5.40% 5.28%\nBay Harbor Islands Miami-Dade 5.20% 5.08%\nBiscayne Park Miami-Dade 4.70% 4.58%\nCoral\nGables Miami-Dade 4.40% 4.28%\nEl Portal Miami-Dade 6.00% 5.88%\nFlorida City Miami-Dade 5.80% 5.68%\nGolden Beach Miami-Dade 2.10% 1.98%\nHialeah Miami-Dade 5.40% 5.28%\nHialeah Gardens Miami-Dade 5.60% 5.48%\nHomestead Miami-Dade 5.70% 5.58%\nIndian Creek\nVillage Miami-Dade 0.80% 0.68%\nIslandia Miami-Dade 0.00% 0.00%\nKey\nBiscayne Miami-Dade 5.00% 4.88%\nMedley Miami-Dade 6.70% 6.58%\nMiami Miami-Dade 5.10% 4.98%\nMiami Beach Miami-Dade 5.10% 4.98%\nMiami Shores Miami-Dade 6.10% 5.98%\nMiami Springs Miami-Dade 3.20% 3.08%\nNorth Bay Miami-Dade 5.30% 5.18%\nNorth Miami Miami-Dade 5.20% 5.08%\nNorth Miami Beach Miami-Dade 5.40% 5.28%\nOpa-Locka Miami-Dade 4.00% 3.88%\nPinecrest Miami-Dade 5.90% 5.78%\nSouth Miami Miami-Dade 5.20% 5.08%\nSunny Isles Beach Miami-Dade 5.50% 5.38%\nSurfside Miami-Dade 5.20% 5.08%\nSweetwater Miami-Dade 5.00% 4.88%\nVirginia Gardens Miami-Dade 0.40% 0.28%\nWest Miami Miami-Dade 4.80% 4.68%\nMONROE Monroe 1.50% 1.50%\nIslamorada Monroe 0.40% 0.00%\nKey Colony Beach Monroe 2.60% 2.48%\nKey West Monroe 1.60% 1.48%\nLayton Monroe 0.00% 0.00%\nMarathon Monroe 2.10% 1.68%\nNASSAU Nassau 0.80% 0.80%\nCallahan Nassau 4.90% 4.78%\nFernandina Beach Nassau 5.40% 5.28%\nHilliard Nassau 3.40% 3.28%\nOKALOOSA Okaloosa 0.70% 0.70%\nCinco Bayou Okaloosa 5.40% 5.28%\nCrestview Okaloosa 3.70% 3.58%\nDestin Okaloosa 2.10% 1.98%\nFt. Walton Beach Okaloosa 5.90% 5.78%\nLaurel Hill Okaloosa 3.00% 2.88%\nMary Esther Okaloosa 5.30% 5.18%\nNiceville Okaloosa 6.00% 5.88%\nShalimar Okaloosa 5.40% 5.28%\nValparaiso Okaloosa 4.10% 3.98%\nOKEECHOBEE Okeechobee 0.90% 0.90%\nOkeechobee Okeechobee 4.80% 4.68%\nORANGE Orange 5.20% 4.98%\nApopka Orange 6.50% 6.38%\nBay Lake Orange 0.00% 0.00%\nBelle Isle Orange 1.80% 1.68%\nEatonville Orange 4.70% 4.58%\nEdgewood Orange 1.00% 0.88%\nLake Buena Vista Orange 0.00% 0.00%\nMaitland Orange 5.60% 5.38%\nOakland Orange 5.40% 5.28%\nOcoee Orange 5.00% 4.68%\nOrlando Orange 4.40% 4.28%\nWindermere Orange 4.70% 4.58%\nWinter\nGarden Orange 4.70% 4.58%\nWinter Park Orange 6.10% 5.98%\nOSCEOLA Osceola 5.50% 5.28%\nKissimmee Osceola 4.80% 4.68%\nSt. Cloud Osceola 5.50% 5.38%\nPALM BEACH Palm Beach 5.00% 4.88%\nAtlantis Palm Beach 1.20% 1.08%\nBelle Glade Palm Beach 5.40% 5.28%\nBoca Raton Palm Beach 5.70% 5.58%\nBoynton Beach Palm Beach 5.20% 5.08%\nBriny Breezes Palm Beach 3.20% 0.28%\nCloud Lake Palm Beach 2.40% 2.28%\nDelray Beach Palm Beach 4.70% 4.58%\nGlen Ridge Palm Beach 1.60% 1.48%\nGolf Village Palm Beach 0.60% 0.48%\nGolfview Palm Beach 0.70% 0.58%\nGreenacres City Palm Beach 5.80% 5.68%\nGulf Stream Palm Beach 1.10% 0.98%\nHaverhill Palm Beach 1.60% 1.28%\nHighland Beach Palm Beach 4.40% 4.28%\nHypoluxo Palm Beach 6.30% 6.18%\nJuno Beach Palm Beach 5.10% 4.98%\nJupiter Palm Beach 4.30% 4.18%\nJupiter Inlet Colony Palm Beach 2.10% 1.98%\nLake Clarke Shores Palm Beach 1.60% 1.48%\nLake Park Palm Beach 5.60% 5.48%\nLake Worth Palm Beach 5.20% 5.08%\nLantana Palm Beach 5.80% 5.68%\nManalapan Palm Beach 1.80% 1.68%\nMangonia Park Palm Beach 5.90% 5.78%\nNorth Palm Beach Palm Beach 5.50% 5.28%\nOcean Ridge Palm Beach 1.10% 0.98%\nPahokee Palm Beach 4.60% 4.48%\nPalm Beach Palm Beach 4.90% 4.78%\nPalm Beach Gardens Palm Beach 1.20% 1.08%\nPalm Beach Shores Palm Beach 5.80% 5.68%\nPalm Springs Palm Beach 5.60% 5.48%\nRiviera Beach Palm Beach 4.80% 4.68%\nRoyal Palm Beach Palm Beach 5.30% 5.18%\nSouth Bay Palm Beach 5.50% 5.38%\nSouth Palm Beach Palm Beach 6.00% 5.88%\nTequesta Village Palm Beach 4.40% 4.28%\nWellington Palm Beach 5.50% 5.38%\nWest Palm Beach Palm Beach 5.70% 5.58%\nPASCO Pasco 1.60% 1.60%\nDade City Pasco 5.30% 5.18%\nNew Port Richey Pasco 5.90% 5.78%\nPort Richey Pasco 1.00% 0.88%\nSaint Leo Pasco 1.10% 0.98%\nSan\nAntonio Pasco 0.80% 0.68%\nZephyrhills Pasco 5.90% 5.78%\nPINELLAS Pinellas 2.00% 1.88%\nBelleair Pinellas 1.80% 1.68%\nBelleair Beach Pinellas 6.50% 6.38%\nBelleair Bluffs Pinellas 2.10% 1.98%\nBelleair Shore Pinellas 2.60% 2.48%\nClearwater Pinellas 5.40% 5.28%\nDunedin Pinellas 5.60% 5.48%\nGulfport Pinellas 6.50% 6.38%\nIndian Rocks Beach Pinellas 2.50% 2.38%\nIndian Shores Pinellas 2.80% 2.68%\nKenneth City Pinellas 1.40% 1.28%\nLargo Pinellas 6.00% 5.88%\nMadeira Beach Pinellas 6.00% 5.88%\nNorth\nRedington Beach Pinellas 1.80% 1.68%\nOldsmar Pinellas 6.10% 5.98%\nPinellas Park Pinellas 5.90% 5.78%\nRedington Beach Pinellas 5.90% 5.78%\nRedington Shores Pinellas 1.20% 1.08%\nSafety\nHarbor Pinellas 6.90% 6.38%\nSt. Pete Beach Pinellas 6.10% 5.98%\nSt. Petersburg Pinellas 6.00% 5.88%\nSeminole Pinellas 5.50% 5.38%\nSouth\nPasadena Pinellas 6.10% 5.98%\nTarpon Springs Pinellas 6.10% 5.98%\nTreasure Island Pinellas 2.40% 2.28%\nPOLK Polk 2.90% 2.78%\nAuburndale Polk 4.60% 4.48%\nBartow Polk 6.50% 5.68%\nDavenport Polk 3.70% 3.58%\nDundee Polk 6.00% 5.88%\nEagle Lake Polk 5.80% 5.68%\nFt. Meade Polk 5.60% 4.98%\nFrostproof Polk 5.70% 5.58%\nHaines City Polk 5.50% 5.38%\nHighland Park Polk 0.00% 0.00%\nHillcrest Heights Polk 1.10% 0.98%\nLake Alfred Polk 4.80% 4.68%\nLake\nHamilton Polk 3.90% 3.78%\nLake Wales Polk 4.80% 4.68%\nLakeland Polk 5.60% 5.48%\nMulberry Polk 3.40% 3.28%\nPolk City Polk 3.00% 2.88%\nWinter Haven Polk 6.70% 6.58%\nPUTNAM Putnam 1.30% 1.30%\nCrescent City Putnam 4.70% 4.58%\nInterlachen Putnam 1.80% 1.68%\nPalatka Putnam 5.40% 5.28%\nPomona Park Putnam 3.10% 2.98%\nWelaka Putnam 2.70% 2.58%\nSANTA ROSA Santa Rosa 1.70% 1.70%\nGulf Breeze Santa Rosa 1.10% 0.98%\nJay Santa Rosa 1.40% 1.28%\nMilton Santa Rosa 6.20% 6.08%\nSARASOTA Sarasota 5.10% 4.98%\nNorth Port Sarasota 6.10% 5.98%\nSarasota Sarasota 5.60% 5.48%\nVenice Sarasota 5.40% 5.28%\nSEMINOLE Seminole 3.20% 2.98%\nAltamonte Springs Seminole 5.20% 5.08%\nCasselberry Seminole 5.70% 5.58%\nLake Mary Seminole 4.40% 4.28%\nLongwood Seminole 5.80% 5.68%\nOviedo Seminole 4.70% 4.58%\nSanford Seminole 5.00% 4.88%\nWinter Springs Seminole 6.20% 6.08%\nST. JOHNS St. Johns 1.30% 1.30%\nHastings St. Johns 1.60% 1.48%\nSt. Augustine St. Johns 4.80% 4.68%\nSt. Augustine Beach St. Johns 4.90% 4.78%\nST. LUCIE St. Lucie 1.20% 1.20%\nFt. Pierce St. Lucie 4.90% 4.78%\nPort St. Lucie St. Lucie 1.60% 1.48%\nSt. Lucie Village St. Lucie 1.80% 1.68%\nSUMTER Sumter 0.80% 0.80%\nBushnell Sumter 5.40% 5.28%\nCenter Hill Sumter 4.70% 4.58%\nColeman Sumter 4.20% 4.08%\nWebster Sumter 3.30% 3.18%\nWildwood Sumter 3.90% 3.78%\nSUWANNEE Suwannee 0.50% 0.50%\nBranford Suwannee 4.90% 4.78%\nLive Oak Suwannee 6.00% 5.88%\nTAYLOR Taylor 1.20% 1.20%\nPerry Taylor 5.90% 5.78%\nUNION Union 0.40% 0.40%\nLake Butler Union 2.50% 2.38%\nRaiford Union 0.00% 0.00%\nWorthington Springs Union 0.00% 0.00%\nVOLUSIA Volusia 4.20% 4.08%\nDaytona Beach Volusia 5.00% 4.88%\nDaytona Beach Shores Volusia 5.50% 5.38%\nDeBary Volusia 4.70% 4.58%\nDeLand Volusia 4.60% 4.48%\nDeltona Volusia 6.60% 6.48%\nEdgewater Volusia 5.20% 5.08%\nHolly Hill Volusia 4.50% 4.38%\nLake Helen Volusia 2.20% 2.08%\nNew Smyrna Beach Volusia 4.40% 4.28%\nOak Hill Volusia 3.80% 3.68%\nOrange City Volusia 4.90% 4.78%\nOrmond Beach Volusia 5.30% 5.18%\nPierson Volusia 1.20% 1.08%\nPonce Inlet Volusia 5.70% 5.58%\nPort\nOrange Volusia 5.10% 4.98%\nSouth\nDaytona Volusia 6.10% 5.98%\nWAKULLA Wakulla 0.90% 0.90%\nSt. Marks Wakulla 0.00% 0.00%\nSopchoppy Wakulla 1.30% 1.18%\nWALTON Walton 0.70% 0.70%\nDeFuniak Springs Walton 6.00% 5.88%\nFreeport Walton 1.40% 1.28%\nPaxton Walton 2.80% 2.68%\nWASHINGTON Washington 0.30% 0.30%\nCaryville Washington 1.00% 0.88%\nChipley Washington 5.70% 5.58%\nEbro Washington 0.60% 0.48%\nVernon Washington 5.80% 5.68%\nWausau Washington 1.90% 1.78%\nThe 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.\n(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\n\nALACHUA Alachua 4.70% 4.58%\nAlachua Alachua 3.80% 3.58%\nArcher Alachua 3.10% 2.98%\nGainesville Alachua 4.90% 4.78%\nHawthorne Alachua 1.90% 1.78%\nHigh Springs Alachua 2.60% 2.48%\nLaCrosse Alachua 3.30% 3.18%\nMicanopy Alachua 2.50% 2.38%\nNewberry Alachua 4.20% 4.08%\nWaldo Alachua 1.30% 1.18%\nBAKER Baker 0.40% 0.40%\nGlen Saint Mary Baker 5.30% 5.18%\nMacclenny Baker 5.90% 5.78%\nBAY Bay 0.00% 0.00%\nCallaway Bay 5.10% 4.98%\nCedar Grove Bay 4.80% 4.68%\nLynn Haven Bay 4.90% 4.78%\nMexico Beach Bay 3.00% 2.88%\nPanama City Bay 4.90% 4.78%\nPanama City Beach Bay 3.50% 3.38%\nParker Bay 4.80% 4.68%\nSpringfield Bay 4.00% 3.88%\nBRADFORD Bradford 0.50% 0.50%\nBrooker Bradford 3.00% 2.88%\nHampton Bradford 2.20% 2.08%\nLawtey Bradford 1.10% 0.98%\nStarke Bradford 3.50% 2.88%\nBREVARD Brevard 1.30% 1.08%\nCape\nCanaveral Brevard 4.50% 4.38%\nCocoa Brevard 3.90% 3.78%\nCocoa Beach Brevard 5.10% 4.98%\nIndialantic Brevard 6.20% 6.08%\nIndian Harbour Beach Brevard 4.00% 3.88%\nMalabar Brevard 4.90% 4.78%\nMelbourne Brevard 4.90% 4.78%\nMelbourne Beach Brevard 4.80% 4.68%\nMelbourne Village Brevard 4.10% 3.98%\nPalm Bay Brevard 5.00% 4.88%\nPalm Shores Brevard 4.80% 4.68%\nRockledge Brevard 4.10% 3.98%\nSatellite Beach Brevard 1.70% 1.58%\nTitusville Brevard 5.30% 5.18%\nWest\nMelbourne Brevard 5.40% 5.28%\nBROWARD Broward 4.80% 4.68%\nCoconut Creek Broward 4.70% 4.58%\nCooper City Broward 4.80% 4.68%\nCoral Springs Broward 5.00% 4.88%\nDania Broward 5.20% 5.08%\nDavie Broward 5.20% 5.08%\nDeerfield Beach Broward 1.40% 1.28%\nFt.\nLauderdale Broward 5.10% 4.98%\nHallandale Broward 4.80% 4.68%\nHillsboro Beach Broward 1.20% 1.08%\nHollywood Broward 4.80% 4.68%\nLauderdale-by-the-Sea Broward 4.90% 4.78%\nLauderdale Lakes Broward 5.20% 5.08%\nLauderhill Broward 5.10% 4.98%\nLazy Lake Village Broward 0.60% 0.48%\nLighthouse Point Broward 6.10% 5.98%\nMargate Broward 5.20% 5.08%\nMiramar Broward 5.00% 4.88%\nNorth\nLauderdale Broward 3.80% 3.68%\nOakland Park Broward 5.30% 5.18%\nParkland Broward 1.30% 1.18%\nPembroke Park Broward 4.60% 4.48%\nPembroke Pines Broward 5.30% 5.18%\nPlantation Broward 4.60% 4.48%\nPompano Beach Broward 4.50% 4.38%\nSea Ranch Lakes Broward 1.50% 1.38%\nSouthwest Ranches Broward 4.50% 4.38%\nSunrise Broward 4.60% 4.48%\nTamarac Broward 2.30% 1.58%\nWeston Broward 5.00% 4.88%\nWilton Manors Broward 5.50% 5.38%\nCALHOUN Calhoun 0.00% 0.00%\nAltha Calhoun 4.00% 3.88%\nBlountstown Calhoun 1.30% 1.18%\nCHARLOTTE Charlotte 1.80% 1.68%\nPunta Gorda Charlotte 5.00% 4.88%\nCITRUS Citrus 2.00% 2.00%\nCrystal River Citrus 5.10% 4.98%\nInverness Citrus 5.20% 5.08%\nCLAY Clay 5.80% 5.68%\nGreen Cove Springs Clay 3.70% 3.58%\nKeystone Heights Clay 2.10% 1.98%\nOrange Park Clay 0.80% 0.68%\nPenney Farms Clay 1.90% 1.78%\nCOLLIER Collier 2.10% 2.10%\nEverglades Collier 3.90% 3.58%\nMarco\nIsland Collier 2.30% 1.78%\nNaples Collier 3.30% 3.18%\nCOLUMBIA Columbia 1.30% 1.30%\nFt. White Columbia 0.60% 0.48%\nLake City Columbia 4.40% 4.28%\nDESOTO Desoto 2.10% 2.10%\nArcadia Desoto 3.70% 3.58%\nDIXIE Dixie 0.10% 0.10%\nCross City Dixie 2.50% 2.38%\nHorseshoe Beach Dixie 6.20% 6.08%\nDUVAL/Jax Duval 4.50% 4.38%\nAtlantic Beach Duval 5.90% 5.78%\nBaldwin Duval 6.10% 5.98%\nJacksonville Beach Duval 4.60% 4.38%\nNeptune Beach Duval 4.00% 3.88%\nESCAMBIA Escambia 1.60% 1.60%\nCentury Escambia 2.10% 1.98%\nPensacola Escambia 5.10% 4.88%\nFLAGLER Flagler 0.60% 0.60%\nBeverly Beach Flagler 1.80% 1.68%\nBunnell Flagler 2.50% 2.38%\nFlagler Beach Flagler \u0026\nVolusia 4.90% 4.78%\nMarineland Flagler \u0026\nSt. Johns 0.40% 0.28%\nPalm Coast Flagler 1.30% 1.18%\nFRANKLIN Franklin 0.90% 0.90%\nApalachicola Franklin 3.60% 3.48%\nCarrabelle Franklin 5.70% 5.58%\nGADSDEN Gadsden 0.20% 0.20%\nChattahoochee Gadsden 1.00% 0.88%\nGreensboro Gadsden 0.00% 0.00%\nGretna Gadsden 3.90% 3.78%\nHavana Gadsden 0.80% 0.68%\nMidway Gadsden 3.70% 3.58%\nQuincy Gadsden 1.10% 0.98%\nGILCHRIST Gilchrist 0.00% 0.00%\nBell Gilchrist 4.50% 4.38%\nFanning Springs Gilchrist \u0026 Levy 5.50% 5.38%\nTrenton Gilchrist 3.90% 3.78%\nGLADES Glades 0.50% 0.50%\nMoore Haven Glades 1.20% 1.08%\nGULF Gulf 0.30% 0.30%\nPort St. Joe Gulf 3.60% 3.48%\nWewahitchka Gulf 3.60% 3.48%\nHAMILTON Hamilton 0.30% 0.30%\nJasper Hamilton 4.80% 4.58%\nJennings Hamilton 1.50% 1.38%\nWhite Springs Hamilton 5.00% 4.88%\nHARDEE Hardee 1.10% 1.10%\nBowling Green Hardee 3.20% 3.08%\nWauchula Hardee 5.00% 4.88%\nZolfo Springs Hardee 2.20% 2.08%\nHENDRY Hendry 0.70% 0.70%\nClewiston Hendry 3.20% 3.08%\nLa Belle Hendry 4.10% 3.98%\nHERNANDO Hernando 1.40% 1.40%\nBrooksville Hernando 0.90% 0.78%\nWeeki\nWachee Hernando 0.10% 0.00%\nHIGHLANDS Highlands 1.10% 1.10%\nAvon Park Highlands 4.40% 4.28%\nLake Placid Highlands 0.90% 0.78%\nSebring Highlands 1.10% 0.78%\nHILLSBOROUGH Hillsborough 2.10% 1.98%\nPlant City Hillsborough 5.60% 5.48%\nTampa Hillsborough 5.00% 4.88%\nTemple Terrace Hillsborough 5.40% 5.28%\nHOLMES Holmes 0.20% 0.20%\nBonifay Holmes 5.70% 5.58%\nEsto Holmes 0.80% 0.68%\nNoma Holmes 0.10% 0.00%\nPonce de Leon Holmes 2.70% 2.58%\nWestville Holmes 0.90% 0.78%\nINDIAN RIVER Indian River 1.40% 1.40%\nFellsmere Indian River 4.10% 3.98%\nIndian River Shores Indian River 2.80% 2.68%\nOrchid Indian River 2.10% 1.98%\nSebastian Indian River 3.30% 3.18%\nVero Beach Indian River 5.00% 4.88%\nJACKSON Jackson 0.20% 0.20%\nAlford Jackson 0.30% 0.18%\nBascom Jackson 1.20% 1.08%\nCampbellton Jackson 0.30% 0.18%\nCottondale Jackson 4.30% 4.18%\nGraceville Jackson 4.40% 4.28%\nGrand Ridge Jackson 0.80% 0.68%\nGreenwood Jackson 0.40% 0.28%\nJacob City Jackson 0.00% 0.00%\nMalone Jackson 0.50% 0.38%\nMarianna Jackson 4.00% 3.88%\nSneads Jackson 3.30% 3.18%\nJEFFERSON Jefferson 0.90% 0.90%\nMonticello Jefferson 4.50% 4.38%\nLAFAYETTE Lafayette 0.00% 0.00%\nMayo Lafayette 2.00% 1.88%\nLAKE Lake 1.70% 1.70%\nAstatula Lake 4.40% 4.28%\nClermont Lake 4.70% 4.58%\nEustis Lake 5.10% 4.98%\nFruitland Park Lake 4.70% 4.58%\nGroveland Lake 4.90% 4.78%\nHowey-in-the-Hills Lake 3.30% 3.18%\nLady Lake Lake 1.40% 1.28%\nLeesburg Lake 1.30% 1.18%\nMascotte Lake 3.90% 3.78%\nMinneola Lake 3.20% 3.08%\nMontverde Lake 1.80% 1.68%\nMount Dora Lake 1.50% 1.18%\nTavares Lake 5.20% 5.08%\nUmatilla Lake 3.10% 2.98%\nLEE Lee 2.00% 1.88%\nBonita Springs Lee 1.70% 1.58%\nCape Coral Lee 1.50% 1.38%\nFt. Myers Lee 4.70% 4.58%\nFt. Myers Beach Lee 2.20% 2.08%\nSanibel Lee 2.30% 2.18%\nLEON Leon 1.00% 1.00%\nTallahassee Leon 4.40% 4.28%\nLEVY Levy 0.00% 0.00%\nBronson Levy 2.50% 2.38%\nCedar Key Levy 2.10% 1.98%\nChiefland Levy 2.70% 2.58%\nInglis Levy 3.50% 3.38%\nOtter Creek Levy 0.70% 0.58%\nWilliston Levy 1.60% 1.48%\nYankeetown Levy 5.60% 5.48%\nLIBERTY Liberty 0.60% 0.60%\nBristol Liberty 2.90% 2.78%\nMADISON Madison 0.40% 0.40%\nGreenville Madison 2.10% 1.98%\nLee Madison 0.50% 0.38%\nMadison Madison 4.90% 4.48%\nMANATEE Manatee 0.70% 0.70%\nAnna Maria Manatee 1.40% 1.28%\nBradenton Manatee 5.60% 5.48%\nBradenton Beach Manatee 5.60% 5.48%\nHolmes Beach Manatee 3.50% 3.38%\nPalmetto Manatee 5.30% 5.18%\nLongboat Key Manatee \u0026 Sarasota 3.20% 3.08%\nMARION Marion 0.00% 0.00%\nBellview Marion 0.90% 0.78%\nDunnellon Marion 4.50% 4.38%\nMcIntosh Marion 1.30% 1.18%\nOcala Marion 4.80% 4.68%\nReddick Marion 1.30% 1.18%\nMARTIN Martin 1.30% 1.30%\nJupiter\nIsland Martin 0.60% 0.48%\nOcean Breeze Park Martin 2.20% 2.08%\nSewalls Point Martin 2.30% 2.18%\nStuart Martin 4.80% 4.68%\nMIAMI-DADE Miami-Dade 4.70% 4.48%\nAventura Miami-Dade 5.20% 5.08%\nBal Harbour Miami-Dade 4.90% 4.78%\nBay Harbor Islands Miami-Dade 4.80% 4.68%\nBiscayne Park Miami-Dade 4.40% 4.28%\nCoral\nGables Miami-Dade 4.10% 3.98%\nEl Portal Miami-Dade 5.60% 5.48%\nFlorida City Miami-Dade 5.30% 5.18%\nGolden Beach Miami-Dade 2.00% 1.88%\nHialeah Miami-Dade 5.00% 4.88%\nHialeah Gardens Miami-Dade 5.10% 4.98%\nHomestead Miami-Dade 5.30% 5.18%\nIndian Creek\nVillage Miami-Dade 0.70% 0.58%\nIslandia Miami-Dade 0.00% 0.00%\nKey\nBiscayne Miami-Dade 4.60% 4.48%\nMedley Miami-Dade 6.10% 5.98%\nMiami Miami-Dade 4.70% 4.58%\nMiami Beach Miami-Dade 4.70% 4.58%\nMiami Shores Miami-Dade 5.60% 5.48%\nMiami Springs Miami-Dade 3.00% 2.88%\nNorth Bay Miami-Dade 4.90% 4.78%\nNorth Miami Miami-Dade 4.80% 4.68%\nNorth Miami Beach Miami-Dade 5.00% 4.88%\nOpa-Locka Miami-Dade 3.70% 3.58%\nPinecrest Miami-Dade 5.40% 5.28%\nSouth Miami Miami-Dade 4.80% 4.68%\nSunny Isles Beach Miami-Dade 5.00% 4.88%\nSurfside Miami-Dade 4.80% 4.68%\nSweetwater Miami-Dade 4.60% 4.48%\nVirginia Gardens Miami-Dade 0.40% 0.28%\nWest Miami Miami-Dade 4.40% 4.28%\nMONROE Monroe 1.40% 1.40%\nIslamorada Monroe 0.40% 0.00%\nKey Colony Beach Monroe 2.40% 2.28%\nKey West Monroe 1.50% 1.38%\nLayton Monroe 0.00% 0.00%\nMarathon Monroe 1.90% 1.58%\nNASSAU Nassau 0.70% 0.70%\nCallahan Nassau 4.50% 4.38%\nFernandina Beach Nassau 5.00% 4.88%\nHilliard Nassau 3.20% 3.08%\nOKALOOSA Okaloosa 0.60% 0.60%\nCinco Bayou Okaloosa 5.00% 4.88%\nCrestview Okaloosa 3.50% 3.38%\nDestin Okaloosa 1.90% 1.78%\nFt. Walton Beach Okaloosa 5.50% 5.38%\nLaurel Hill Okaloosa 2.80% 2.68%\nMary Esther Okaloosa 4.90% 4.78%\nNiceville Okaloosa 5.50% 5.38%\nShalimar Okaloosa 5.00% 4.88%\nValparaiso Okaloosa 3.80% 3.68%\nOKEECHOBEE Okeechobee 0.80% 0.80%\nOkeechobee Okeechobee 4.50% 4.38%\nORANGE Orange 4.80% 4.58%\nApopka Orange 6.00% 5.88%\nBay Lake Orange 0.00% 0.00%\nBelle Isle Orange 1.60% 1.48%\nEatonville Orange 4.30% 4.18%\nEdgewood Orange 1.00% 0.88%\nLake Buena Vista Orange 0.00% 0.00%\nMaitland Orange 5.10% 4.98%\nOakland Orange 5.00% 4.78%\nOcoee Orange 4.60% 4.28%\nOrlando Orange 4.10% 3.88%\nWindermere Orange 4.30% 4.18%\nWinter\nGarden Orange 4.30% 4.18%\nWinter Park Orange 5.60% 5.48%\nOSCEOLA Osceola 5.00% 4.88%\nKissimmee Osceola 4.50% 4.38%\nSt. Cloud Osceola 5.10% 4.98%\nPALM BEACH Palm Beach 4.60% 4.48%\nAtlantis Palm Beach 1.10% 0.98%\nBelle Glade Palm Beach 5.00% 4.88%\nBoca Raton Palm Beach 5.30% 5.08%\nBoynton Beach Palm Beach 4.80% 4.68%\nBriny Breezes Palm Beach 3.00% 0.28%\nCloud Lake Palm Beach 2.20% 2.08%\nDelray Beach Palm Beach 4.40% 4.28%\nGlen Ridge Palm Beach 1.50% 1.38%\nGolf Village Palm Beach 0.60% 0.48%\nGolfview Palm Beach 0.60% 0.48%\nGreenacres City Palm Beach 5.30% 5.18%\nGulf Stream Palm Beach 1.00% 0.88%\nHaverhill Palm Beach 1.40% 1.18%\nHighland Beach Palm Beach 4.00% 3.88%\nHypoluxo Palm Beach 5.80% 5.68%\nJuno Beach Palm Beach 4.70% 4.58%\nJupiter Palm Beach 4.00% 3.88%\nJupiter Inlet Colony Palm Beach 1.90% 1.78%\nLake Clarke Shores Palm Beach 1.50% 1.38%\nLake Park Palm Beach 5.20% 5.08%\nLake Worth Palm Beach 4.80% 4.68%\nLantana Palm Beach 5.30% 5.18%\nManalapan Palm Beach 1.60% 1.48%\nMangonia Park Palm Beach 5.50% 5.38%\nNorth Palm Beach Palm Beach 5.10% 4.88%\nOcean Ridge Palm Beach 1.00% 0.88%\nPahokee Palm Beach 4.20% 4.08%\nPalm Beach Palm Beach 4.50% 4.38%\nPalm Beach Gardens Palm Beach 1.10% 0.98%\nPalm Beach Shores Palm Beach 5.40% 5.28%\nPalm Springs Palm Beach 5.20% 5.08%\nRiviera Beach Palm Beach 4.50% 4.38%\nRoyal Palm Beach Palm Beach 4.90% 4.78%\nSouth Bay Palm Beach 5.10% 4.98%\nSouth Palm Beach Palm Beach 5.60% 5.48%\nTequesta Village Palm Beach 4.10% 3.98%\nWellington Palm Beach 5.10% 4.98%\nWest Palm Beach Palm Beach 5.30% 5.18%\nPASCO Pasco 1.50% 1.50%\nDade City Pasco 4.90% 4.78%\nNew Port Richey Pasco 5.50% 5.38%\nPort Richey Pasco 0.90% 0.78%\nSaint Leo Pasco 1.00% 0.88%\nSan\nAntonio Pasco 0.80% 0.68%\nZephyrhills Pasco 5.40% 5.28%\nPINELLAS Pinellas 1.80% 1.68%\nBelleair Pinellas 1.60% 1.48%\nBelleair Beach Pinellas 6.00% 5.88%\nBelleair Bluffs Pinellas 2.00% 1.88%\nBelleair Shore Pinellas 2.40% 2.28%\nClearwater Pinellas 5.00% 4.88%\nDunedin Pinellas 5.20% 5.08%\nGulfport Pinellas 6.00% 5.88%\nIndian Rocks Beach Pinellas 2.30% 2.18%\nIndian Shores Pinellas 2.60% 2.48%\nKenneth City Pinellas 1.30% 1.18%\nLargo Pinellas 5.50% 5.38%\nMadeira Beach Pinellas 5.60% 5.48%\nNorth\nRedington Beach Pinellas 1.70% 1.58%\nOldsmar Pinellas 5.70% 5.58%\nPinellas Park Pinellas 5.40% 5.28%\nRedington Beach Pinellas 5.40% 5.28%\nRedington Shores Pinellas 1.10% 0.98%\nSafety\nHarbor Pinellas 6.40% 5.88%\nSt. Pete Beach Pinellas 5.70% 5.58%\nSt. Petersburg Pinellas 5.50% 5.38%\nSeminole Pinellas 5.10% 4.98%\nSouth\nPasadena Pinellas 5.60% 5.48%\nTarpon Springs Pinellas 5.60% 5.48%\nTreasure Island Pinellas 2.20% 2.08%\nPOLK Polk 2.70% 2.58%\nAuburndale Polk 4.30% 4.18%\nBartow Polk 6.00% 5.28%\nDavenport Polk 3.40% 3.28%\nDundee Polk 5.60% 5.48%\nEagle Lake Polk 5.30% 5.18%\nFt. Meade Polk 5.20% 4.58%\nFrostproof Polk 5.20% 5.08%\nHaines City Polk 5.10% 4.98%\nHighland Park Polk 0.00% 0.00%\nHillcrest Heights Polk 1.10% 0.98%\nLake Alfred Polk 4.50% 4.38%\nLake\nHamilton Polk 3.60% 3.48%\nLake Wales Polk 4.40% 4.28%\nLakeland Polk 5.20% 5.08%\nMulberry Polk 3.10% 2.98%\nPolk City Polk 2.80% 2.68%\nWinter Haven Polk 6.20% 6.08%\nPUTNAM Putnam 1.20% 1.20%\nCrescent City Putnam 4.30% 4.18%\nInterlachen Putnam 1.60% 1.48%\nPalatka Putnam 5.00% 4.88%\nPomona Park Putnam 2.90% 2.78%\nWelaka Putnam 2.50% 2.38%\nSANTA ROSA Santa Rosa 1.50% 1.50%\nGulf Breeze Santa Rosa 1.10% 0.98%\nJay Santa Rosa 1.30% 1.18%\nMilton Santa Rosa 5.70% 5.58%\nSARASOTA Sarasota 4.70% 4.58%\nNorth Port Sarasota 5.60% 5.48%\nSarasota Sarasota 5.20% 5.08%\nVenice Sarasota 5.00% 4.88%\nSEMINOLE Seminole 2.90% 2.68%\nAltamonte Springs Seminole 4.80% 4.68%\nCasselberry Seminole 5.30% 5.18%\nLake Mary Seminole 4.10% 3.98%\nLongwood Seminole 5.40% 5.28%\nOviedo Seminole 4.30% 4.18%\nSanford Seminole 4.70% 4.58%\nWinter Springs Seminole 5.80% 5.68%\nST. JOHNS St. Johns 1.20% 1.20%\nHastings St. Johns 1.50% 1.38%\nSt.\nAugustine St. Johns 4.50% 4.38%\nSt. Augustine Beach St. Johns 4.50% 4.38%\nST. LUCIE St. Lucie 1.20% 1.20%\nFt. Pierce St. Lucie 4.50% 4.38%\nPort St. Lucie St. Lucie 1.50% 1.38%\nSt. Lucie Village St. Lucie 1.60% 1.48%\nSUMTER Sumter 0.70% 0.70%\nBushnell Sumter 5.00% 4.88%\nCenter Hill Sumter 4.30% 4.18%\nColeman Sumter 3.90% 3.78%\nWebster Sumter 3.10% 2.98%\nWildwood Sumter 3.60% 3.48%\nSUWANNEE Suwannee 0.40% 0.40%\nBranford Suwannee 4.60% 4.48%\nLive Oak Suwannee 5.60% 5.48%\nTAYLOR Taylor 1.10% 1.10%\nPerry Taylor 5.50% 5.38%\nUNION Union 0.40% 0.40%\nLake Butler Union 2.30% 2.18%\nRaiford Union 0.00% 0.00%\nWorthington Springs Union 0.00% 0.00%\nVOLUSIA Volusia 3.90% 3.78%\nDaytona Beach Volusia 4.60% 4.48%\nDaytona Beach Shores Volusia 5.10% 4.98%\nDeBary Volusia 4.40% 4.28%\nDeLand Volusia 4.20% 4.08%\nDeltona Volusia 6.10% 5.98%\nEdgewater Volusia 4.80% 4.68%\nHolly Hill Volusia 4.20% 4.08%\nLake Helen Volusia 2.00% 1.88%\nNew Smyrna Beach Volusia 4.00% 3.88%\nOak Hill Volusia 3.50% 3.38%\nOrange City Volusia 4.50% 4.38%\nOrmond Beach Volusia 4.90% 4.78%\nPierson Volusia 1.10% 0.98%\nPonce Inlet Volusia 5.30% 5.18%\nPort\nOrange Volusia 4.70% 4.58%\nSouth\nDaytona Volusia 5.60% 5.48%\nWAKULLA Wakulla 0.80% 0.80%\nSt. Marks Wakulla 0.00% 0.00%\nSopchoppy Wakulla 1.20% 1.08%\nWALTON Walton 0.70% 0.70%\nDeFuniak Springs Walton 4.70% 4.58%\nFreeport Walton 1.30% 1.18%\nPaxton Walton 2.60% 2.48%\nWASHINGTON Washington 0.20% 0.20%\nCaryville Washington 1.00% 0.88%\nChipley Washington 5.30% 5.18%\nEbro Washington 0.60% 0.48%\nVernon Washington 5.40% 5.28%\nWausau Washington 1.70% 1.58%\nThe conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area.\n(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\n\nIndialantic Brevard 5.80% 5.68% January 1, 2014\nTitusville Brevard 5.00% 4.88% January 1, 2014\nPunta Gorda Charlotte 4.90% 4.78% January 1, 2009\nMiami Miami-Dade 4.30% 4.18% August 1, 2006\nValparaiso Okaloosa 3.20% 3.08% August 1, 2003\nDade City Pasco 4.50% 4.38% January 1, 2011\nPalatka Putnam 4.70% 4.58% September 1, 2003\n(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.\n2. 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.\n3. 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.\n4. 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.\n(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.\n1. With respect to municipalities and charter counties and the taxes authorized by s. 202.19(1):\na. The public service tax on telecommunications authorized by former s. 166.231(9).\nb. Franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.\nc. The public service tax on prepaid calling arrangements.\nd. 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.\ne. 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.\n2. 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.\n(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\n\nAlachua 0.3% 0.6% 0.8%\nBaker 0.3% 0.5% 0.8%\nBay 0.3% 0.5% 0.8%\nBradford 0.3% 0.6% 0.8%\nBrevard 0.3% 0.6% 0.9%\nBroward 0.3% 0.5% 0.8%\nCalhoun 0.3% 0.5% 0.8%\nCharlotte 0.3% 0.6% 0.9%\nCitrus 0.3% 0.6% 0.9%\nClay 0.3% 0.6% 0.8%\nCollier 0.4% 0.7% 1.0%\nColumbia 0.3% 0.6% 0.9%\nDesoto 0.3% 0.6% 0.8%\nDixie 0.3% 0.5% 0.8%\nDuval 0.3% 0.6% 0.8%\nEscambia 0.3% 0.6% 0.9%\nFlagler 0.4% 0.7% 1.0%\nFranklin 0.3% 0.6% 0.9%\nGadsden 0.3% 0.5% 0.8%\nGilchrist 0.3% 0.5% 0.7%\nGlades 0.3% 0.6% 0.8%\nGulf 0.3% 0.5% 0.8%\nHamilton 0.3% 0.6% 0.8%\nHardee 0.3% 0.5% 0.8%\nHendry 0.3% 0.6% 0.9%\nHernando 0.3% 0.6% 0.9%\nHighlands 0.3% 0.6% 0.9%\nHillsborough 0.3% 0.6% 0.8%\nHolmes 0.3% 0.6% 0.8%\nIndian River 0.3% 0.6% 0.9%\nJackson 0.3% 0.5% 0.7%\nJefferson 0.3% 0.5% 0.8%\nLafayette 0.3% 0.5% 0.7%\nLake 0.3% 0.6% 0.9%\nLee 0.3% 0.6% 0.9%\nLeon 0.3% 0.6% 0.8%\nLevy 0.3% 0.5% 0.8%\nLiberty 0.3% 0.6% 0.8%\nMadison 0.3% 0.5% 0.8%\nManatee 0.3% 0.6% 0.8%\nMarion 0.3% 0.5% 0.8%\nMartin 0.3% 0.6% 0.8%\nMiami-Dade 0.3% 0.5% 0.8%\nMonroe 0.3% 0.6% 0.9%\nNassau 0.3% 0.6% 0.8%\nOkaloosa 0.3% 0.6% 0.8%\nOkeechobee 0.3% 0.6% 0.9%\nOrange 0.3% 0.5% 0.8%\nOsceola 0.3% 0.5% 0.8%\nPalm Beach 0.3% 0.6% 0.8%\nPasco 0.3% 0.6% 0.9%\nPinellas 0.3% 0.6% 0.9%\nPolk 0.3% 0.6% 0.8%\nPutnam 0.3% 0.6% 0.8%\nSt. Johns 0.3% 0.6% 0.8%\nSt. Lucie 0.3% 0.6% 0.8%\nSanta Rosa 0.3% 0.6% 0.9%\nSarasota 0.3% 0.6% 0.9%\nSeminole 0.3% 0.6% 0.8%\nSumter 0.3% 0.5% 0.8%\nSuwannee 0.3% 0.6% 0.8%\nTaylor 0.3% 0.6% 0.9%\nUnion 0.3% 0.5% 0.8%\nVolusia 0.3% 0.6% 0.8%\nWakulla 0.3% 0.6% 0.9%\nWalton 0.3% 0.6% 0.9%\nWashington 0.3% 0.5% 0.8%\nThe 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.\nHistory.—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.","path":["CHAPTER 202 COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0202/0202.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:07Z","sha256":"460f94f2dddc5e5c3bd8c1b608463928c918974a85792be430e2aedaf258ac8c","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-202.195","next":"us-fl/fla.-stat.-202.21"},"notice":"GroundRules: Original legal text. Not legal advice."}