FL – Collier County 1% local government infrastructure surtax repealed

The 1% Florida local government infrastructure sales surtax imposed in Collier County is repealed effective December 31, 2023.
Repeal of Surtax
Ordinance 2023-45, which repealed the surtax, was passed by the Collier County Board of County Commissioners on October 10, 2023.
State Sales and Use Tax Rate
The 6% state sales and use tax rate continues to apply to sales in Collier County, and as such, dealers should begin collecting sales tax at the rate of 6% on sales in Collier County beginning January 1, 2024. Tax Information Publication, No. 23A01-22, Florida Department of Revenue, November 27, 2023