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Date Issued: 11/25/98

Martin County Adds One Percent Local Government Infrastructure Sales Surtax Beginning January 1, 1999

Effective January 1, 1999, sales tax dealers in Martin County must begin collecting a one percent local government infrastructure sales surtax.  This increase is the result of voter approval of Ordinance No. 528.  The combined tax rate for Martin County will be 7.0 percent.  This consists of:

6.0% - State sales tax
1.0% - Local government infrastructure sales surtax

This discretionary sales surtax will be administered by the Department of Revenue.  All monies collected for this surtax should be remitted and reported to the Department along with the state sales tax on the appropriate sales and use tax return.  Note: discretionary sales surtaxes should be reported on the back of the sales and use tax return.

The 1999 Monthly Sales and Use Tax Returns booklets will be mailed in late December.   If you have another filing schedule, you should receive your return at the usual time.

For More Information


Ordinance No. 528
Sections 212.054, 212.055(2), F.S.