Discretionary Sales Surtax
In addition to the state sales and use tax rate, individual Florida
counties may impose a sales surtax called discretionary sales surtax or
local option county sales tax. Sales tax dealers must collect both
discretionary sales surtax and the state sales tax from the purchaser at
the time of sale, and remit the taxes to the Florida Department of
Revenue. The Department distributes the discretionary sales surtax to the
counties where the surtax is levied. The counties use the funds to pay for
local authorized projects.