Form Dr-15 Csn - Sales And Use Tax Return - Line-By-Line Instructions - Department Of Revenue Page 4
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4Discretionary Sales Surtax Information
These taxes are distributed to local governments throughout the state. The amount of money distributed is
based upon how you complete each tax return. Dealers should impose the discretionary sales surtax on taxable
sales when delivery occurs in a county that imposes surtax. For motor vehicles and mobile home sales, use the
surtax rate of the county where the vehicle will be registered. Only the first $5,000 on a single sale of tangible
personal property is subject to discretionary sales surtax.
Discretionary Sales Surtax Rates for 2001 (as of December 20, 2000)
TOTAL SURTAX
EFFECTIVE EXPIRATION
TOTAL SURTAX
EFFECTIVE EXPIRATION
COUNTY
RATE
DATE
DATE
COUNTY
RATE
DATE
DATE
Alachua
None
Jefferson
1%
Jun 1, 1988
May 2003
Baker
1%
Jan 1, 1994
None
Lafayette
1%
Sep 1, 1991
Aug 2006
Bay
1%
(.5%)
Jan 1, 1995
May 2003
Lake
1%
Jan 1, 1988
Dec 2002
(.5%)
May 1, 1998
Apr 2008
Lee
None
Bradford
1%
Mar 1, 1993
None
Leon
1%
Dec 1, 1989
Dec 2019
Brevard
None
Levy
1%
Oct 1, 1992
None
Broward
None
Liberty
1%
Nov 1, 1992
None
Calhoun
1%
Jan 1, 1993
Dec 2008
Madison
1%
Aug 1, 1989
Jul 2004
Charlotte
1%
Apr 1, 1995
Dec 2002
Manatee
None
Citrus
None
Marion
None
Clay
1%
Feb 1, 1990
Dec 2019
Martin
1%
Jan 1, 1999
Dec 2001
Collier
None
Miami-Dade
.5%
Jan 1, 1992
None
Columbia
1%
Aug 1, 1994
None
Monroe
1.5% (1%)
Nov 1, 1989
Dec 2018
Dade
See Miami-Dade for rates.
(.5%)
Jan 1, 1996
Dec 2005
De Soto
1%
Jan 1, 1988
Dec 2002
Nassau
1%
Mar 1, 1996
None
Dixie
1%
Apr 1, 1990
Mar 2005
Okaloosa
None
Duval
1%
(.5%)
Jan 1, 1989
None
Okeechobee
1%
Oct 1, 1995
None
(.5%)
Jan 1, 2001
Dec 2030
Orange
None
Escambia
1.5% (1%)
Jun 1, 1992
May 2007
Osceola
1%
Sep 1, 1990
Aug 2025
(.5%)
Jan 1, 1998
Dec 2002
Palm Bch
None
Flagler
1%
Dec 1, 1990
Nov 2005
Pasco
None
Franklin
None
Pinellas
1%
Feb 1, 1990
Jan 2010
Gadsden
1%
Jan 1, 1996
None
Polk
None
Gilchrist
1%
Oct 1, 1992
None
Putnam
None
Glades
1%
Feb 1, 1992
Jan 2007
St. Johns
None
Gulf
.5%
Jul 1, 1997
Jun 2017
St. Lucie
.5%
Jul 1, 1996
Jun 2006
Hamilton
1%
Jul 1, 1990
Jun 2005
Santa Rosa
.5%
Oct 1, 1998
Sep 2008
Hardee
1%
Jan 1, 1998
Dec 2004
Sarasota
1%
Sep 1, 1989
Aug 2004
Hendry
1%
Jan 1, 1988
Dec 2002
Seminole
1%
Oct 1, 1991
Sep 2001
Hernando
.5%
Jan 1, 1999
Dec 2003
Sumter
1%
Jan 1, 1993
None
Highlands
1%
Nov 1, 1989
Oct 2019
Suwannee
1%
Jan 1, 1988
Dec 2002
Hillsborough
*
(.5%)
Dec 1, 1996
Nov 2026
Taylor
1%
Aug 1, 1989
Dec 2029
(.25%) Oct 1, 1997
Sep 2001
Union
1%
Feb 1, 1993
Dec 2005
(.5%)
Oct 1, 2001
Sep 2005
Volusia
None
Holmes
1%
Oct 1, 1995
Sep 2006
Wakulla
1%
Jan 1, 1988
Dec 2002
Indian River
1%
Jun 1, 1989
May 2004
Walton
1%
Feb 1, 1995
None
Jackson
1.5% (1%)
Jun 1, 1995
May 2010
Washington
1%
Nov 1, 1993
None
(.5%)
Jul 1, 1996
Jun 2006
* Through September 30, 2001, the total surtax rate for Hillsborough County is .75 percent. Effective October 1, 2001, the
total surtax rate for Hillsborough County is 1 percent.
Internet address:
DR-15CSN
4
R. 01/01
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