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TIP #08A01-15
DATE ISSUED:December 1, 2008

Calhoun County Adds an Additional One-Half Percent Discretionary Sales Surtax Beginning January 1, 2009

Effective January 1, 2009, sales tax dealers must begin collecting the one-half percent School Capital Outlay Surtax in addition to the existing one percent Small County Surtax. The Small County Surtax was extended effective January 1, 2009, until repealed. The levy of this additional sales surtax is the result of voter approval of a Calhoun County resolution. The combined tax rate for Calhoun County will be 7.5 percent (Form DR-2X Sales Tax Rate Table enclosed). This consists of:

6.0% State sales tax rate
1.0% Small County Surtax
0.5% School Capital Outlay Surtax

Effective January 1, 2009, all sales tax dealers will be required to collect or accrue the combined 1.5 percent Calhoun County discretionary sales surtax, in addition to the state's 6 percent sales tax on the sale or use of taxable merchandise or taxable services delivered into Calhoun County.

The Department of Revenue will administer the additional one-half percent School Capital Outlay Surtax and will continue to administer the previously imposed one percent Small County Surtax. All monies collected for these surtaxes (combined rate of 1.5 percent) should be remitted and reported to the Department with the state sales and use tax on the appropriate sales and use tax return.

The amount of money distributed to Calhoun County depends upon proper completion of the back of each sales and use tax return. Please make certain you complete ALL of the appropriate lines including the discretionary sales surtax lines on all tax returns.

In December, monthly and quarterly filers will start receiving their 2009 Sales Tax Return Booklets and Instructions. These documents will have the combined surtax rate of 1.5 percent printed on the face of each return. If you have another filing schedule then your appropriate returns will be received at the usual time printed with the correct discretionary sales surtax rate.

References:  Calhoun County Resolution; Sections 212.054, 212.055(1) and (2), Florida Statutes

For More Information

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 website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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