Florida counties can levy an additional sales tax, beyond the state’s 6%, for specific local purposes. This additional tax, often used to fund infrastructure projects like transportation improvements, public safety facilities, or tourist development initiatives, is calculated as a percentage added to the state sales tax. For example, a county with a 1% discretionary surtax would result in a total sales tax of 7% on a taxable purchase.
This localized funding mechanism allows counties to address specific community needs and generate revenue for projects deemed vital by local officials. The ability to implement this surtax provides flexibility for counties to tailor funding strategies to their unique circumstances, contributing to economic growth and enhanced public services. Its historical context is rooted in enabling local governments to have more control over revenue generation for targeted improvements.
