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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 Revenues adopted by the Revenue Estimating Conference (REC) at the conclusion of each Legislative Session is also 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 July to August timeframe.
The 2024 Local Government Financial Information Handbook (May 2025) has been published and includes the FY 2024-25 county and municipal revenue estimates. Local government officials interested in revenue estimates for FY 2024-25 or a prior fiscal year should consult the relevant annual edition of the Local Government Financial Information Handbook.
Additionally, 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 Legislature's delay in finalizing the 2025-26 state budget may result in some additional delay in the completion of revenue estimates. As previously mentioned, the annual publication of local government revenue estimates is dependent on the release of the adjusted population estimates by EDR and the adoption of the Measures Affecting Revenues by the REC. The adjusted 2024 population estimates were posted by EDR on June 16th (see links below). The REC met on July 10th, 15th, and 22nd to discuss and adopt fiscal impacts for the 2025 Measures Affecting Revenues report; however, the final Measures report has not yet been formally adopted. The REC is scheduled to meet on July 31st to formally adopt the Measures report.
Given the above, the Office of Tax Research has begun to release FY 2025-26 local government revenue estimates. Please note that future revisions to correct for data errors or adjustments to reflect the fiscal impact of legislation enacted during the 2025 session will be provided, as necessary. Revisions may also be possible after the scheduled August 15, 2025 General Revenue Estimating Conference. Original revenue estimates and any subsequent revisions will be posted to this webpage as they are provided to EDR by the Office of Tax Research. Since these revenue estimates are prepared by the Department's Office of Tax Research, EDR staff have no control over the timing of their release. Therefore, local officials should bookmark this webpage and check back periodically during the months of July and August for any new or revised postings.
Local officials having questions about their jurisdiction's revenue 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 2025-26 Revenue Estimates |
Post Date | Excel | |
|---|---|---|---|
| Communications Services Tax | Expected: July-August 2025 |
xlsx |
pdf |
| Constitutional Fuel Tax | Expected: July-August 2025 |
xlsx |
pdf |
| County Fuel Tax | Expected: July-August 2025 |
xlsx |
pdf |
| County Revenue Sharing Program | 7/1/25 |
||
| Local Discretionary Sales Surtaxes | 2nd Revision Posted 7/18/25 This 2nd revision reflects the estimated fiscal impact of the 2% business rent tax repeal adopted by the Revenue Estimating Conference on July 15, 2025. The revision reflects small revenue increases for a few local governments, but revenue decreases for the majority of local governments. Additionally, this 2nd revision includes the 1st revision changes for Seminole County's interlocal agreement distribution percentages. |
||
| Local Government Half-cent Sales Tax Program | 7/1/25 |
||
| Local Option Fuel Taxes | Expected: July-August 2025 |
xlsx |
pdf |
| Municipal Revenue Sharing Program | 7/1/25 |
||
| Ninth-cent Fuel Tax | Expected: July-August 2025 |
xlsx |
pdf |
| Taxable Sales Reported by Transient Rental Facilities | Expected: July-August 2025 |
xlsx |
pdf |
2025 Local Option Tax Rates by County |
Post Date | Excel | |
2025 Local Discretionary Sales Surtax Rates |
4/30/25 |
||
2025 Local Option Motor and Diesel Fuel Tax Rates |
12/11/24 |
||
2025 Local Option Tourist / Food & Beverage Tax Rates |
4/30/25 |
||
Population Estimates Used for FY 2025-26 State Revenue Sharing |
Post Date | Excel | |
| Adjusted 2024 County and Municipal Population Estimates | 6/16/25 |
||
| Comparison of 2023 to 2024 Adjusted Population Estimates | 6/16/25 |
Last Revised: July 22, 2025
