one-cent sales surtax

  

By State Law, individual Florida counties are authorized to impose a sales surtax called a discretionary sales surtax or local option sales surtax. Collier County is proposing that an additional one percent sales tax, or one-cent sales surtax for each dollar, to pay for local authorized infrastructure projects. In many cases there is a limit to the amount of tax charged. 


The one-cent sales surtax is subject to voter approval, and will be on the General Election ballot November 2018. If approved the one-cent sales surtax would begin to be collected January 1, 2019 and end either at the end of seven years, December 31, 2026, or the year that $490 million has been collected, whichever happens first.

 

The one-cent sales surtax applies to the first $5,000 of the sales amount of items of tangible personal property excluding groceries and medicine. The Florida Department of Revenue defines tangible personal property as personal property that you can see, weigh, measure, or touch or is in any manner perceptible to the senses, including power or energy. 


The $5,000 limit does not apply to the following types of transactions:

  

  • Sales of admissions
  • Sales and uses of services (Janitorial services and Security officers)
  • Sales of service warranties
  • Charges for prepaid calling arrangements
  • Leases, rentals, and licenses to use real property or transient accommodations
  • Leases or rentals of parking or storage space for motor vehicles in parking lots or garages
  • Docking or storage space in boat docks and marinas
  • Tie-down or storage space for aircraft.

Collier County One-Cent Sales Surtax (pdf)

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Florida Department of Revenue Fact Sheet (pdf)

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