FL – Change in Collier County local communications services tax rates announced

Effective January 1, 2024, the Florida local communications services tax (CST) rates in Collier County are as follows:

2.1% in the unincorporated areas of Collier County;

3.9% in Everglades City;

2.1% in Marco Island; and

5.22% in Naples.

The Collier County Board of County Commissioners repealed the local government infrastructure surtax. As a result, the local CST rates listed above are due to changes in the county discretionary sales surtax in which the jurisdiction is located.

Composition of Local CST Rate
Total local CST rates include:

the local rate imposed under the CST statute; and

any discretionary sales surtax that may be imposed under the sales and use tax statute.

The new rates listed above are effective for all bills issued on or after January 1, 2024, regardless of the date that the service is rendered or transacted.

These rates remain in effect until further notice by the Florida Department of Revenue. Local rate increases are prohibited until January 1, 2026, although local rate decreases and repeals are still allowed. Tax Information Publication, No. 23A19-03, Florida Department of Revenue, November 3, 2023