State of Florida Department of Revenue
Communications Services Tax Rate Table
As of January 1, 2022
For commercial telephone service the total tax rate is the sum of Local, State and Gross Receipts - Commercial rates. Residential telephone service delivered is taxed at Local plus Gross Receipts - Residential only
Tax Rate Table
| Jurisdiction | Local Rate | State Tax Rate | Gross Receipts Tax Commercial | Gross Receipts Tax Residential |
|---|---|---|---|---|
| BREVARD | ||||
| UNINCORPORATED BREVARD | 5.820% | 4.92% | 2.52% | 2.37% |
| CAPE CANAVERAL | 5.820% | 4.92% | 2.52% | 2.37% |
| COCOA | 5.820% | 4.92% | 2.52% | 2.37% |
| COCOA BEACH | 5.820% | 4.92% | 2.52% | 2.37% |
| GRANT-VALKARIA | 5.820% | 4.92% | 2.52% | 2.37% |
| INDIALANTIC | 6.400% | 4.92% | 2.52% | 2.37% |
| INDIAN HARBOUR BEACH | 5.820% | 4.92% | 2.52% | 2.37% |
| MALABAR | 5.820% | 4.92% | 2.52% | 2.37% |
| MELBOURNE | 6.530% | 4.92% | 2.52% | 2.37% |
| MELBOURNE BEACH | 5.820% | 4.92% | 2.52% | 2.37% |
| MELBOURNE VILLAGE | 5.820% | 4.92% | 2.52% | 2.37% |
| PALM BAY | 5.820% | 4.92% | 2.52% | 2.37% |
| PALM SHORES | 5.820% | 4.92% | 2.52% | 2.37% |
| ROCKLEDGE | 5.820% | 4.92% | 2.52% | 2.37% |
| SATELLITE BEACH | 5.820% | 4.92% | 2.52% | 2.37% |
| TITUSVILLE | 5.820% | 4.92% | 2.52% | 2.37% |
| WEST MELBOURNE | 6.120% | 4.92% | 2.52% | 2.37% |
| DUVAL | ||||
| ATLANTIC BEACH | 6.020% | 4.92% | 2.52% | 2.37% |
| BALDWIN | 7.020% | 4.92% | 2.52% | 2.37% |
| JACKSONVILLE | 6.020% | 4.92% | 2.52% | 2.37% |
| JACKSONVILLE BEACH | 6.020% | 4.92% | 2.52% | 2.37% |
| NEPTUNE BEACH | 6.020% | 4.92% | 2.52% | 2.37% |
| FLAGLER | ||||
| UNINCORPORATED FLAGLER | 2.540% | 4.92% | 2.52% | 2.37% |
| BEVERLY BEACH | 5.800% | 4.92% | 2.52% | 2.37% |
| BUNNELL | 6.450% | 4.92% | 2.52% | 2.37% |
| FLAGLER BEACH | 5.800% | 4.92% | 2.52% | 2.37% |
| MARINELAND | 1.100% | 4.92% | 2.52% | 2.37% |
| PALM COAST | 5.920% | 4.92% | 2.52% | 2.37% |
| HIGHLANDS | ||||
| UNINCORPORATED HIGHLANDS | 2.740% | 4.92% | 2.52% | 2.37% |
| AVON PARK | 6.120% | 4.92% | 2.52% | 2.37% |
| LAKE PLACID | 6.120% | 4.92% | 2.52% | 2.37% |
| SEBRING | 6.120% | 4.92% | 2.52% | 2.37% |
| INDIAN RIVER | ||||
| UNINCORPORATED INDIAN RIVER | 2.440% | 4.92% | 2.52% | 2.37% |
| FELLSMERE | 5.820% | 4.92% | 2.52% | 2.37% |
| INDIAN RIVER SHORES | 5.820% | 4.92% | 2.52% | 2.37% |
| ORCHID | 2.700% | 4.92% | 2.52% | 2.37% |
| SEBASTIAN | 5.820% | 4.92% | 2.52% | 2.37% |
| VERO BEACH | 5.720% | 4.92% | 2.52% | 2.37% |
| LAKE | ||||
| UNINCORPORATED LAKE | 2.540% | 4.92% | 2.52% | 2.37% |
| ASTATULA | 5.000% | 4.92% | 2.52% | 2.37% |
| CLERMONT | 5.820% | 4.92% | 2.52% | 2.37% |
| EUSTIS | 5.820% | 4.92% | 2.52% | 2.37% |
| FRUITLAND PARK | 5.820% | 4.92% | 2.52% | 2.37% |
| GROVELAND | 5.820% | 4.92% | 2.52% | 2.37% |
| HOWEY-IN-THE-HILLS | 5.820% | 4.92% | 2.52% | 2.37% |
| LADY LAKE | 5.820% | 4.92% | 2.52% | 2.37% |
| LEESBURG | 5.820% | 4.92% | 2.52% | 2.37% |
| MASCOTTE | 5.820% | 4.92% | 2.52% | 2.37% |
| MINNEOLA | 5.820% | 4.92% | 2.52% | 2.37% |
| MONTVERDE | 5.700% | 4.92% | 2.52% | 2.37% |
| MOUNT DORA | 5.820% | 4.92% | 2.52% | 2.37% |
| TAVARES | 5.920% | 4.92% | 2.52% | 2.37% |
| UMATILLA | 5.820% | 4.92% | 2.52% | 2.37% |
| LEE | ||||
| UNINCORPORATED LEE | 3.910% | 4.92% | 2.52% | 2.37% |
| BONITA SPRINGS | 3.910% | 4.92% | 2.52% | 2.37% |
| CAPE CORAL | 5.520% | 4.92% | 2.52% | 2.37% |
| FORT MYERS | 5.520% | 4.92% | 2.52% | 2.37% |
| FORT MYERS BEACH | 5.520% | 4.92% | 2.52% | 2.37% |
| SANIBEL | 5.520% | 4.92% | 2.52% | 2.37% |
| MARTIN | ||||
| UNINCORPORATED MARTIN | 2.140% | 4.92% | 2.52% | 2.37% |
| JUPITER ISLAND | 5.520% | 4.92% | 2.52% | 2.37% |
| OCEAN BREEZE | 2.500% | 4.92% | 2.52% | 2.37% |
| SEWALL'S POINT | 3.420% | 4.92% | 2.52% | 2.37% |
| STUART | 5.520% | 4.92% | 2.52% | 2.37% |
| VILLAGE OF INDIANTOWN | 5.520% | 4.92% | 2.52% | 2.37% |
| OKEECHOBEE | ||||
| UNINCORPORATED OKEECHOBEE | 1.400% | 4.92% | 2.52% | 2.37% |
| OKEECHOBEE | 5.700% | 4.92% | 2.52% | 2.37% |
| ORANGE | ||||
| UNINCORPORATED ORANGE | 5.280% | 4.92% | 2.52% | 2.37% |
| APOPKA | 6.420% | 4.92% | 2.52% | 2.37% |
| BAY LAKE | 0.300% | 4.92% | 2.52% | 2.37% |
| BELLE ISLE | 5.520% | 4.92% | 2.52% | 2.37% |
| EATONVILLE | 5.520% | 4.92% | 2.52% | 2.37% |
| EDGEWOOD | 5.520% | 4.92% | 2.52% | 2.37% |
| LAKE BUENA VISTA | 0.300% | 4.92% | 2.52% | 2.37% |
| MAITLAND | 5.520% | 4.92% | 2.52% | 2.37% |
| OAKLAND | 5.520% | 4.92% | 2.52% | 2.37% |
| OCOEE | 5.520% | 4.92% | 2.52% | 2.37% |
| ORLANDO | 5.520% | 4.92% | 2.52% | 2.37% |
| WINDERMERE | 5.520% | 4.92% | 2.52% | 2.37% |
| WINTER GARDEN | 5.520% | 4.92% | 2.52% | 2.37% |
| WINTER PARK | 6.020% | 4.92% | 2.52% | 2.37% |
| OSCEOLA | ||||
| UNINCORPORATED OSCEOLA | 6.020% | 4.92% | 2.52% | 2.37% |
| KISSIMMEE | 6.020% | 4.92% | 2.52% | 2.37% |
| ST CLOUD | 5.900% | 4.92% | 2.52% | 2.37% |
| SEMINOLE | ||||
| UNINCORPORATED SEMINOLE | 5.720% | 4.92% | 2.52% | 2.37% |
| ALTAMONTE SPRINGS | 6.540% | 4.92% | 2.52% | 2.37% |
| CASSELBERRY | 6.020% | 4.92% | 2.52% | 2.37% |
| LAKE MARY | 5.820% | 4.92% | 2.52% | 2.37% |
| LONGWOOD | 6.120% | 4.92% | 2.52% | 2.37% |
| OVIEDO | 6.160% | 4.92% | 2.52% | 2.37% |
| SANFORD | 7.600% | 4.92% | 2.52% | 2.37% |
| WINTER SPRINGS | 6.520% | 4.92% | 2.52% | 2.37% |
| ST JOHNS | ||||
| UNINCORPORATED ST JOHNS | 2.140% | 4.92% | 2.52% | 2.37% |
| MARINELAND | 0.700% | 4.92% | 2.52% | 2.37% |
| ST AUGUSTINE | 5.520% | 4.92% | 2.52% | 2.37% |
| ST AUGUSTINE BEACH | 5.520% | 4.92% | 2.52% | 2.37% |
| ST LUCIE | ||||
| UNINCORPORATED ST LUCIE | 2.440% | 4.92% | 2.52% | 2.37% |
| FORT PIERCE | 5.820% | 4.92% | 2.52% | 2.37% |
| PORT ST LUCIE | 5.820% | 4.92% | 2.52% | 2.37% |
| ST LUCIE | 2.200% | 4.92% | 2.52% | 2.37% |
| VOLUSIA | ||||
| UNINCORPORATED VOLUSIA | 5.520% | 4.92% | 2.52% | 2.37% |
| DAYTONA BEACH | 5.520% | 4.92% | 2.52% | 2.37% |
| DAYTONA BEACH SHORES | 5.520% | 4.92% | 2.52% | 2.37% |
| DEBARY | 5.520% | 4.92% | 2.52% | 2.37% |
| DELAND | 5.520% | 4.92% | 2.52% | 2.37% |
| DELTONA | 6.520% | 4.92% | 2.52% | 2.37% |
| EDGEWATER | 5.520% | 4.92% | 2.52% | 2.37% |
| FLAGLER BEACH | 5.400% | 4.92% | 2.52% | 2.37% |
| HOLLY HILL | 5.520% | 4.92% | 2.52% | 2.37% |
| LAKE HELEN | 5.520% | 4.92% | 2.52% | 2.37% |
| NEW SMYRNA BEACH | 5.520% | 4.92% | 2.52% | 2.37% |
| OAK HILL | 5.520% | 4.92% | 2.52% | 2.37% |
| ORANGE CITY | 5.520% | 4.92% | 2.52% | 2.37% |
| ORMOND BEACH | 5.520% | 4.92% | 2.52% | 2.37% |
| PIERSON | 5.400% | 4.92% | 2.52% | 2.37% |
| PONCE INLET | 5.720% | 4.92% | 2.52% | 2.37% |
| PORT ORANGE | 5.520% | 4.92% | 2.52% | 2.37% |
| SOUTH DAYTONA | 6.020% | 4.92% | 2.52% | 2.37% |
MANDATORY 10-DIGIT DIALING AREA CODES
Area Codes Affected
| States | Area Code |
|---|---|
| Alaska | 907 |
| ALabama | 251 |
| Arkansas | 501 |
| Arizona | 480, 520, 928 |
| California | 209, 530, 562, 626, 650, 707, 925, 949, 951 |
| Colorado | 719, 970 |
| Delaware | 302 |
| Florida | 321, 352, 561, 941 |
| Guam | 671 |
| Hawaii | 808 |
| Illinois | 309, 618, 708 |
| Indiana | 219, 574 |
| Iowa | 319, 515 |
| Kansas | 620, 785 |
| Kentucky | 859 |
| Louisiana | 337, 504 |
| Michigan | 616, 810, 906, 989 |
| Minnesota | 218, 952 |
| Mississippi | 662 |
| Missouri | 314, 417, 660, 816 |
| Montana | 406 |
| Nevada | 775 |
| New Hampshire | 603 |
| New Jersey | 856, 908 |
| New Mexico | 505, 575 |
| New York | 516, 607, 716, 845, 914 |
| North Carolina | 910 |
| Ohio | 440, 513 |
| South Dakota | 605 |
| Tennessee | 731, 865 |
| Texas | 254, 361, 609, 806, 830, 915, 940 |
| Vermont | 802 |
| Virginia | 276, 804 |
| Washington | 509 |
| Wisconsin | 262, 414, 608, 920 |