Local Option Taxes

Florida law authorizes local governments to impose several types of local option taxes. In some cases, the Florida Department of Revenue administers the tax for the local government and in other cases the local government administers the tax. When the Department administers the tax, its responsibilities include collecting the tax and distributing the funds to local governments to spend on locally authorized projects.

See below for brief descriptions of the local option taxes. For more details, including eligibility requirements, administrative procedures, formulas for distribution and revenue estimates, see the Local Government Financial Information Handbook. This publication is prepared yearly by the Florida Legislature’s Office of Economic and Demographic Research.

For data on local option and other taxes, visit the Department's Tax Data webpage.