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.
The 2023 Local Government Financial Information Handbook (January 2024) has been published. Local government officials interested in revenue estimates for FY 2023-24 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.
All FY 2024-25 county and municipal revenue estimates have been released by the Office of Tax Research. Please note that future revisions are possible if calculation errors are discovered.
Local officials having questions about their jurisdiction's FY 2024-25 estimates should contact the 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 2024-25 Revenue Estimates |
Post Date | Excel | |
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Communications Services Tax | 8/1/24 |
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Constitutional Fuel Tax | 8/16/24 |
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County Fuel Tax | 8/16/24 |
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County Revenue Sharing Program | 8/20/24 Revision Very small decreases for all counties to reflect adjustments adopted by the August 14, 2024 General Revenue Estimating Conference. |
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Local Discretionary Sales Surtaxes | 8/20/24 Revision Small decreases or increases for all jurisdictions to reflect adjustments adopted by the August 14, 2024 General Revenue Estimating Conference. |
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Local Government Half-cent Sales Tax Program | 8/20/24 Revision Very small decreases for all jurisdictions to reflect adjustments adopted by the August 14, 2024 General Revenue Estimating Conference. |
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Local Option Fuel Taxes | 8/23/24 Revision Small decreases or increases for most jurisdictions to reflect a formula correction to the number of estimated gallons. |
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Municipal Revenue Sharing Program | 8/20/24 Revision Very small decreases for most jurisdictions to reflect adjustments adopted by the August 14, 2024 General Revenue Estimating Conference. |
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Ninth-cent Fuel Tax | 8/23/24 Revision Small decreases or increases for most counties to reflect a formula correction to the number of estimated gallons. |
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Taxable Sales Reported by Transient Rental Facilities | 8/16/24 |
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2024 Local Option Tax Rates by County |
Post Date | Excel | |
2024 Local Discretionary Sales Surtax Rates |
9/16/24 This update reflects the statutory change in Chapter 2024-158, L.O.F., which expanded eligibility to levy the Indigent Care and Trauma Center Surtax to Duval County. There were no other changes. |
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2024 Local Option Motor and Diesel Fuel Tax Rates |
12/18/23 |
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2024 Local Option Tourist / Food & Beverage Tax Rates |
2/19/24 The Department of Revenue's source document was updated. However, there were no rate changes. |
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Population Estimates Used for FY 2023-24 State Revenue Sharing |
Post Date | Excel | |
Adjusted 2023 County and Municipal Population Estimates | 6/19/24 |
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Comparison of 2022 to 2023 Adjusted Population Estimates | 6/19/24 |
Last Revised: September 16, 2024