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TIP # 02A19-10
DATE ISSUED: 11/22/02


Effective January 1, 2003, many local communications services tax (CST) rates will change. The new rates are due to changes in the county discretionary sales surtax, or are pursuant to an ordinance adopted by the governing authority of the county or municipality. The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes) and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, Florida Statutes).

The new rates are effective for all bills issued on or after January 1, 2003, regardless of the date that the service is rendered or transacted. These rates will stay in effect until further notice by the Department.

The following counties had a change in their county discretionary sales surtax. This means that the local CST rate for the county and each jurisdiction within these counties has changed.

Alachua   Marion        Putnam
Leon       Miami-Dade
Manatee  Orange

The following jurisdictions had a rate change due to a local ordinance.

Waldo (Alachua County)
Cocoa (Brevard County)
Melbourne (Brevard County)
Deerfield Beach (Broward County)
Atlantic Beach (Duval County)
Bowling Green (Hardee County)
Hillsborough County (unincorporated areas)
Belleview (Marion County)
Cinco Bayou (Okaloosa County)
Port Richey (Pasco County)
Kenneth City (Pinellas County)
Pinellas County (unincorporated areas)
Polk County (unincorporated areas)
Seminole County (unincorporated areas)
St. Marks (Wakulla County)

The attached rate schedule contains the new rates effective January 1, 2003, or you may visit the Department's Internet site at to download a list of CST rates.

References: Sections 202.19, 202.20 and 212.055, Florida Statutes


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.