
County and Municipal Revenue Estimates
Two sets of data are required by the Department of Revenue's Office of Tax Research to calculate annual county and municipal revenue estimates. First, the most recent annual population estimates, which have been adjusted for annexations and incorporations, are needed from EDR to begin the process. Second, the official Measures Affecting Revenue adopted by the Revenue Estimating Conference (REC) at the conclusion of each Legislative Session is required prior to completing the estimates. The Measures embody the fiscal impacts to state and local revenues resulting from enacted legislation during the most recent legislative session. Historically, the release of adjusted population estimates has occurred during early to mid-June, the completion of the Measures has occurred no later than the end of June, and the subsequent release of revenue estimates has occurred within the late June to late July timeframe.
Local government officials interested in revenue estimates for FY 2022-23 or a prior fiscal year should consult the relevant annual edition of the Local Government Financial Information Handbook.
Local officials can also view and download files from the Department of Revenue's Office of Tax Research's Collections and Distributions webpage, which may provide an indication of how state and local tax collections and distributions are trending locally.
The Office of Tax Research has released all FY 2023-24 county and municipal revenue estimates to EDR. Please note that these revenue estimates are subject to future revision if data errors are discovered or updated data becomes available.
Local officials having questions about their jurisdiction's FY 2023-24 estimates should contact the appropriate Office of Tax Research economist listed below.
Communications Services Tax: contact Devlin Irwin at 850-717-6373 or Devlin.Irwin@floridarevenue.com
County Revenue Sharing, Municipal Revenue Sharing, Local Government Half-cent Sales Tax: contact Matthew Cutillo at 850-717-7788 or Matthew.Cutillo@floridarevenue.com
Local Discretionary Sales Surtax: contact Matthew Cutillo at 850-717-7788 or Matthew.Cutillo@floridarevenue.com
Constitutional Fuel Tax, County Fuel Tax, Local Option Fuel Taxes, Ninth-Cent Fuel Tax: contact Tom Parks at 850-717-7200 or Tom.Parks@floridarevenue.com
Estimates of Taxable Sales Reported by Transient Rental Facilities: contact Tom Parks at 850-717-7200 or Tom.Parks@floridarevenue.com
FY 2023-24 Revenue Estimates |
Post Date | Excel | |
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Communications Services Tax | 8/6/23 |
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Constitutional Fuel Tax | 7/26/23 |
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County Fuel Tax | 7/26/23 |
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County Revenue Sharing Program | 9/5/23 Revision This revision updates data from the latest round of revenue estimating conferences and reflects a 0.2% increase in county distributions. |
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Local Discretionary Sales Surtaxes | 9/6/23 Revision This revision updates data from the latest round of revenue estimating conferences and reflects relatively small increases in distributions for most local governments. However, there are small decreases in distributions for a few counties and their respective municipalities. |
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Local Government Half-cent Sales Tax Program | 9/5/23 Revision This revision updates data from the latest round of revenue estimating conferences and reflects a 0.9% increase in distributions for most governments. However, there are small decreases in distributions for a few governments. |
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Local Option Fuel Taxes | 8/11/23 Revision This revision updates the 1-6 cents and 1-5 cents distribution percentages and estimated distributions for Lee County and its respective municipalities. Additionally, it updates the 1-5 cents estimated distributions for Leon County and Tallahassee. |
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Municipal Revenue Sharing Program | 9/5/23 Revision This revision updates data from the latest round of revenue estimating conferences and reflects small increases in distributions for every government. |
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Ninth-cent Fuel Tax | 7/26/23 |
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Taxable Sales Reported by Transient Rental Facilities | 7/20/23 |
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2023 Local Option Tax Rates by County |
Post Date | Excel | |
2023 Local Discretionary Sales Surtax Rates |
9/6/23 Update No change in 2023 rates for any county. However, the number of counties eligible to levy the Voter-Approved Indigent Care Surtax is reduced. Lee County is no longer eligible to levy because its countywide population now exceeds 800,000. |
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2023 Local Option Motor and Diesel Fuel Tax Rates for the Period of September 1, 2023 through December 31, 2023 |
8/22/23 Update The change in 2023 rates only impacts Miami-Dade County. |
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2023 Local Option Tourist / Food & Beverage Tax Rates |
8/22/23 Update The change in 2023 rates only impacts Highlands and Jackson counties. |
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Population Estimates Used for FY 2023-24 State Revenue Sharing |
Post Date | Excel | |
Adjusted 2022 County and Municipal Population Estimates | 6/13/23 |
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Comparison of 2021 to 2022 Adjusted Population Estimates | 6/13/23 |
Last Revised: September 6, 2023