Скачать или смотреть Florida:New Communications Services Tax Rates in Collier County from 2024

The Florida Department of Revenue has announced changes to the local communications services tax (CST) rates in several jurisdictions within Collier County, effective from January 1, 2024¹. This change is due to the repeal of the local government infrastructure surtax.

Here are the new CST rates for specific areas:
**Collier Unincorporated Area and Marco Island**: 2.1%
**Everglades City**: 3.9%
**Naples**: 5.22%

These rates will be applied to all bills issued on or after January 1, 2024, regardless of the date that the service is rendered or transacted.

The Communications Services Tax (CST) is imposed on each sale of communications services in Florida¹. Examples of these services include cable and satellite television, video and music streaming, telephone (including Voice-over-Internet Protocol (VoIP)), mobile communications, and similar services¹. Dealers generally collect the tax from customers and report and pay the tax to the Florida Department of Revenue¹. If a dealer does not collect tax from a customer, the customer is responsible for paying the communications services use tax.

The CST is comprised of two portions: The Florida communications services tax and the local communications services tax¹. Dealers must itemize and separately state taxes on the customer's bill¹. The taxes must be identified as Florida communications services and local communications services tax, respectively.

The total tax rate for the Florida communications services tax is 7.44%. The state tax rate is 4.92%⁵. The total tax rate for the gross receipts portion is 2.52%, comprised of a 0.15% and a 2.37% rate⁵. The local CST rates vary by jurisdiction.

Please note that these rates are subject to change.

Thanks fir tuning in.

Ashley Fields

Source: Conversation with Bing, 11/9/2023
(1) Florida Dept. of Revenue - Florida Communications Services Tax. https://floridarevenue.com/taxes/taxe....
(2) Telecommunications Tax – Finance & Accounting. https://www.fa.ufl.edu/directives/tel....
(3) Communications Services Tax Rate Table - floridarevenue.com. https://pointmatch.floridarevenue.com....
(4) Revenue Estimating Conference Gross Receipts Tax/Communications .... http://edr.state.fl.us/Content/confer....
(5) BILL ANALYSIS AND FISCAL IMPACT STATEMENT - The Florida Senate. https://www.flsenate.gov/Session/Bill....
(6) Getty. https://media.gettyimages.com/photos/....
(7) Getty. https://media.gettyimages.com/photos/....