The additional sales tax levied by individual counties in Florida, beyond the statewide sales tax rate, is termed the discretionary sales surtax. Its calculation involves multiplying the taxable amount of a sale by the applicable surtax rate for the specific county where the transaction occurs. For instance, if a purchase totals $100 and the county’s surtax rate is 1%, the surtax is calculated as $100 x 0.01 = $1.00. The total sales tax due is then the sum of this surtax and the statewide sales tax on the purchase.
This additional revenue stream is vital for funding local government initiatives, including infrastructure improvements, transportation projects, and various community services. Historically, the authorization for counties to impose such surtaxes provided them with a greater degree of financial autonomy and enabled them to address specific local needs more effectively. It allows for resources to be directed towards projects deemed essential by the local population.
