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TIP # 99A15-02
DATE ISSUED: 06/01/99

Manatee County Sales Tax Rate Changes to 6 Percent on July 1, 1999
as Discretionary Sales Surtax Expires

Beginning July 1, 1999, dealers in Manatee County should only collect and remit the 6 percent state sales tax on transactions that occur in Manatee County. The 1 percent discretionary sales surtax will expire on June 30, 1999, as specified in Ordinance No. 94-01. Dealers in Manatee County should continue to collect the appropriate surtax on sales of taxable goods and services that are delivered into counties imposing the surtax.

June through August Collection Period

Dealers in Manatee County who file sales and use tax returns on an alternate quarterly filing period should use their existing returns to file for the collection period June - August 1999. The rate collected during that period is:

June7 percent
July6 percent
August6 percent

As a reminder, the quarterly return and payment are due September 1, 1999 and late after September 20, 1999.

September through November Collection Period

Dealers will receive returns for the September - November 1999 collection period in September. The new returns will reflect the 6 percent state sales tax rate only.

For More Information

Ordinance 94-01
Section 212.055, F.S.