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Florida Tax Rate Changes, January 2016


 Weeki Wachee mermaids to get a new sales tax rate.

Updated 1.13.2016: See History of Local Sales Tax and Current Rates, updated by the Department of Revenue in January 2016.

Numerous changes are coming to Florida local discretionary sales surtax (DSS) rates and communications services tax (CST) rates, effective January 1, 2016. Many of the local communications services tax rate changes are due to changes in discretionary sales surtax, which is included in the CST.

New DSS

  • Hernando County will levy a new 0.5% school capital outlay surtax, effective January 1, 2016. The combined state and local sales and use tax rate will be 6.5%.
  • Johns County will levy a new 0.5% school capital outlay surtax, effective January 1, 2016 through December 31, 2025. The combined state and local sales and use tax rate will be 6.5%.

Reenacted or extended DSS

  • Jackson County will reenact the 0.5% school surtax that expires on December 31, 2015, but not until July 1, 2016. The combined state and local sales and use tax rates are as follows:
    • 7% for the period January 1, 2016 - June 30, 2016 (includes 1% small county surtax).
    • 7.5% for the period July 1, 2016 – December 31, 2025 (includes 1% small county surtax).
  • Lake County will extend its 1% infrastructure surtax through December 31, 2032. The combined state and local sales and use tax rate will continue at 7%.
  • Putnam County will extend its 1% infrastructure surtax through December 31, 2032. The combined state and local sales and use tax rate will continue at 7%.

Expiring DSS

  • The 0.5% charter county and regional transportation system surtax in Walton County will expire on December 31, 2015. The combined state and local sales and use tax rate will be 7% (6% state and 1% small county surtax).

CST rate changes due to local ordinance

CST rate changes due to discretionary sales surtax rate changes

  • Hernando County
    • Unincorporated Hernando County, 2.14%
    • Brooksville, 5.52%
    • Weeki Wachee, 0.40%
  • Jackson County
    • Unincorporated Jackson County, 2.34%
    • Alford, 2.00%
    • Bascom, 1.82%
    • Campbellton, 5.72%
    • Cottondale, 5.72%
    • Graceville, 5.72%
    • Grand Ridge, 5.72%
    • Greenwood, 5.72%
    • Jacob City, 5.72%
    • Malone, 5.72%
    • Marianna, 5.72%
    • Sneads, 5.72%;
  • St. Johns County
    • Unincorporated St. Johns County, 2.14%
    • Hastings, 5.52%
    • Marineland, 0.70%
    • Augustine, 5.52%
    • Augustine Beach, 5.52%
  • Walton County
    • Unincorporated Walton County 1.30%
    • DeFuniak Springs, 5.42%
    • Freeport, 1.90%
    • Paxton, 3.20%

The above CST rates apply to all bills issued on or after January 1, 2016, no matter the date of service. See Florida Tax Information Publication No. 15A19-04 for additional information on the CST changes.

Find accurate local sales tax rates for all states with this handy sales tax rate map.

photo credit: 993039427006_1081884805006_1000 via photopin (license)


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.