Once it was a pirate hideout. Now much of it is Biscayne National Park. What it has never been, however, is the city a handful of developers hoped to create. And soon the 33 small islands known as Islandia, Florida, will officially cease to be—at least with respect to the communications services tax.
The Florida Department of Revenue has removed the City of Islandia “from the list of local jurisdictions for communications services tax….” Effective immediately, the city is abolished by an ordinance passed by the Miami-Dade County Board of County Commissioners.
Florida communications services tax returns for any customers’ service addresses located in Islandia should be filed under the unincorporated area of Miami-Dade County (rate 5.72%), no matter the date of service. Additional information is available on the Florida tax information publication, issued May 22, 2014.
Although the department lists the population as 18, only five people actually call Islandia home (New York Times, February 2012). Islandia is, says the Times, “a city that never was.”
How do you handle sales tax in cities that exist? Learn how sales tax SaaS works.
photo credit: LightIsBeauty via photopin cc
