Fla. Stat. § 202.20 : Taxation And Finance — Communications Services Tax Simplification Law — Local communications services tax conversion rates

  • Date:

Current through Chapter 269 of the 2016 Legislative Session

(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.

(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 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.

(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 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

(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.
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)1.a., 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 rates 1% Discretionary surtax conversion rates 1.5% Discretionary surtax conversion rates Alachua 0.3% 0.6% 0.8% Baker 0.3% 0.5% 0.8% Bay 0.3% 0.5% 0.8% Bradford 0.3% 0.6% 0.8% Brevard 0.3% 0.6% 0.9% Broward 0.3% 0.5% 0.8% Calhoun 0.3% 0.5% 0.8% Charlotte 0.3% 0.6% 0.9% Citrus 0.3% 0.6% 0.9% Clay 0.3% 0.6% 0.8% Collier 0.4% 0.7% 1.0% Columbia 0.3% 0.6% 0.9% Desoto 0.3% 0.6% 0.8% Dixie 0.3% 0.5% 0.8% Duval 0.3% 0.6% 0.8% Escambia 0.3% 0.6% 0.9% Flagler 0.4% 0.7% 1.0% Franklin 0.3% 0.6% 0.9% Gadsden 0.3% 0.5% 0.8% Gilchrist 0.3% 0.5% 0.7% Glades 0.3% 0.6% 0.8% Gulf 0.3% 0.5% 0.8% Hamilton 0.3% 0.6% 0.8% Hardee 0.3% 0.5% 0.8% Hendry 0.3% 0.6% 0.9% Hernando 0.3% 0.6% 0.9% Highlands 0.3% 0.6% 0.9% Hillsborough 0.3% 0.6% 0.8% Holmes 0.3% 0.6% 0.8% Indian River 0.3% 0.6% 0.9% Jackson 0.3% 0.5% 0.7% Jefferson 0.3% 0.5% 0.8% Lafayette 0.3% 0.5% 0.7% Lake 0.3% 0.6% 0.9% Lee 0.3% 0.6% 0.9% Leon 0.3% 0.6% 0.8% Levy 0.3% 0.5% 0.8% Liberty 0.3% 0.6% 0.8% Madison 0.3% 0.5% 0.8% Manatee 0.3% 0.6% 0.8% Marion 0.3% 0.5% 0.8% Martin 0.3% 0.6% 0.8% Miami-Dade 0.3% 0.5% 0.8% Monroe 0.3% 0.6% 0.9% Nassau 0.3% 0.6% 0.8% Okaloosa 0.3% 0.6% 0.8% Okeechobee 0.3% 0.6% 0.9% Orange 0.3% 0.5% 0.8% Osceola 0.3% 0.5% 0.8% Palm Beach 0.3% 0.6% 0.8% Pasco 0.3% 0.6% 0.9% Pinellas 0.3% 0.6% 0.9% Polk 0.3% 0.6% 0.8% Putnam 0.3% 0.6% 0.8% St. Johns 0.3% 0.6% 0.8% St. Lucie 0.3% 0.6% 0.8% Santa Rosa 0.3% 0.6% 0.9% Sarasota 0.3% 0.6% 0.9% Seminole 0.3% 0.6% 0.8% Sumter 0.3% 0.5% 0.8% Suwannee 0.3% 0.6% 0.8% Taylor 0.3% 0.6% 0.9% Union 0.3% 0.5% 0.8% Volusia 0.3% 0.6% 0.8% Wakulla 0.3% 0.6% 0.9% Walton 0.3% 0.6% 0.9% Washington 0.3% 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.

Fla. Stat. § 202.20
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.
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