You’re running a Florida small business, and you know you owe sales tax. But when you look at what to actually charge customers, the number isn’t just 6%—it’s higher, and it varies by where your customer is. That extra chunk comes from your county’s surtax, and if you charge the wrong rate, you’re either leaving money on the table, overpaying, or worse, filing a return that doesn’t match what you collected. This guide walks you through exactly how county surtaxes work, how to find your rate, and how to file it correctly on the DR-15 form.
Owner or CPA, the same problem shows up every quarter — messy transaction data. See how the platform organizes it automatically — free for your first period, no card needed.
Does this apply to your business in Florida?
Yes, if you sell tangible personal property in Florida, you collect sales tax at the state rate (6%) plus your county’s surtax. The Florida Department of Revenue sets the structure; your county sets its own surtax percentage. That combined rate is what you owe when you file—not 6%, but 6% plus your county’s amount. Services are generally not taxable unless they’re specifically listed in statute.
How the rate works
Florida’s sales tax structure is straightforward: a base state rate of 6%, plus a county surtax that your county government collects. Each of Florida’s 67 counties sets its own surtax rate, which is why your combined rate depends on where the transaction happened—not where your business is located, but where the customer is or where the property is delivered.
The state doesn’t publish a single list of all county rates on a public page; instead, the Florida Department of Revenue maintains current rates through its official materials, and many counties post their rates on their county tax collector websites. A quick search for “[Your County Name] surtax rate” usually gets you the answer. You can also use the Department of Revenue’s online resources or contact the county tax collector directly to confirm the exact current rate for your jurisdiction.
Why does this matter? Because when you file your DR-15 (the state sales tax return), you have to report the exact combined amount you collected. If you charged 6% but your county’s rate is 6.5%, you’re under-remitting. If you over-collected because you guessed wrong, you owe that extra amount to the state and your county.
How to file step by step
Filing a DR-15 is a monthly process (due by the 20th of the following month for most filers). Here’s how to get it right with your county surtax in mind:
Step 1: Confirm your combined rate. Before you file anything, verify the exact combined rate for your county. Contact your county tax collector’s office or check the Department of Revenue’s resources. Write it down. This is your north star for the return.
Step 2: Gather your transaction records. You need to know how much taxable sales you made in that month. This includes the dollar amount of sales before tax was applied. If you’re using a point-of-sale system, it usually separates taxable from non-taxable sales automatically.
Step 3: Calculate state tax vs. county surtax separately. On the DR-15 form, there are separate lines for state tax (6%) and county surtax. Don’t combine them before you file. Calculate 6% of your taxable sales and enter that on the state line. Calculate your county’s surtax percentage and enter that on the county line. The form walks you through this when you’re filling it out.
Step 4: Add up what you actually collected. This should equal (taxable sales × combined rate). If it doesn’t, you either charged the wrong rate to customers, or your transaction records are incomplete. Either way, stop and reconcile before filing.
Step 5: File on time. The DR-15 is due by the 20th of the month following the sales period. Late filing can trigger penalties, so mark your calendar or set a reminder.
The Florida sales tax guide walks you through the mechanics of the DR-15 form in detail, and the role of the Florida Department of Revenue is explained step by step here if you want to understand the bigger picture of who oversees what.
Common mistakes
Mistake 1: Assuming all counties have the same surtax rate. They don’t. Some counties have 0.5%, others have 1.5% or higher. If you operate in multiple counties or have customers across county lines, you need to charge the correct rate for each. The fix: map out which counties you sell into and confirm each rate separately. Don’t apply the same combined rate everywhere.
Mistake 2: Charging the surtax on services. Services are generally not taxable in Florida unless the statute explicitly lists them. If you’re a consultant, freelancer, or provide labor-only services, you don’t owe sales tax on that revenue—only on tangible goods you sell. Many service providers accidentally collect tax they don’t owe, creating a reconciliation mess when they file. The fix: review the Florida statute to confirm whether your service is taxable. If you’re unsure, ask the county tax collector or a CPA before you start charging.
Mistake 3: Mixing up what to report on the DR-15. The form asks for taxable sales, then state tax, then county surtax. If you lump everything together or swap the columns, your filing won’t match your actual collections. The fix: use a template or spreadsheet that calculates each line separately, and double-check the math before you submit.
Mistake 4: Not updating the rate when it changes. County surtax rates can change, and if you don’t catch the change, you’ll charge the old rate after it’s been updated. The fix: check the Florida Department of Revenue and your county tax collector’s office at least twice a year, or set a calendar alert to review rates at the start of each quarter.
Frequently Asked Questions
What if I charged the wrong rate in a past month? If you under-collected, you owe the difference when you file your next return or file an amended return for that period. If you over-collected, you can carry it forward as a credit on the next return or request a refund. Either way, contact your county tax collector or a CPA to sort out the adjustment—don’t just ignore it.
Do I report the surtax separately on the DR-15, or combined with state tax? You report them separately. The DR-15 form has distinct lines for state sales tax (6%) and county surtax (your county’s rate). This tells the state exactly what you collected and what portion goes to your county.
How do I know if a service is taxable in Florida? Florida Statute 212.02 and related sections list the services that are subject to tax. Most labor-only services are not taxable. If you sell tangible property, it’s taxed unless a specific exemption applies. When in doubt, review the statute or ask your county tax collector before you start charging customers.
Can I deduct the sales tax I collect from my business income? No. Sales tax you collect is held in trust for the state and your county—it’s not your income and it’s not deductible. Keep it separate from your operating cash so you have it on hand when your return is due.
What happens if I file the DR-15 late? The Department of Revenue applies penalties for late filing. The exact amount depends on how late the return is and whether it’s a repeated violation. The best approach is to file on time, by the 20th of the following month. If you need more time, look into filing an extension or speak with a CPA about your specific situation.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
Getting your county surtax rate right is one of the easiest ways to stay compliant and reduce filing stress. Start by pinning down the exact combined rate for your county, then build it into your point-of-sale system or invoicing process so it’s charged consistently. Once that’s solid, reconciling your return each month takes minutes, not hours. A membership to Outsourcing Processing includes automatic transaction categorization and sales tax calculation, which removes the guesswork and gives you a clean, ready-to-review report when it’s time to file.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.