{
  "meta": {
    "state": "Florida",
    "state_sales_tax_rate": 6.0,
    "tax_year": 2026,
    "effective_date": "2026-01-01",
    "county_count": 67,
    "surtax_cap_usd": 5000,
    "primary_source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information",
    "primary_source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
    "rules_source": "Florida Department of Revenue brochure GT-800019, Discretionary Sales Surtax",
    "rules_source_url": "https://floridarevenue.com/Forms_library/current/brochure/gt800019.pdf",
    "generated": "2026-09-09",
    "counties_changed_2026": [
      "Hillsborough",
      "Jackson",
      "Martin",
      "Palm Beach"
    ]
  },
  "counties": [
    {
      "slug": "alachua",
      "name": "Alachua",
      "seat": "Gainesville",
      "region": "North Central",
      "cities": [
        "Gainesville"
      ],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2030-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "baker",
      "name": "Baker",
      "seat": "Macclenny",
      "region": "Northeast",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "bay",
      "name": "Bay",
      "seat": "Panama City",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2030-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "bradford",
      "name": "Bradford",
      "seat": "Starke",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "brevard",
      "name": "Brevard",
      "seat": "Titusville",
      "region": "Central",
      "cities": [
        "Melbourne",
        "Palm Bay",
        "Titusville",
        "Cocoa"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2026-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "broward",
      "name": "Broward",
      "seat": "Fort Lauderdale",
      "region": "South Florida",
      "cities": [
        "Fort Lauderdale",
        "Hollywood",
        "Pembroke Pines",
        "Coral Springs",
        "Miramar"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2048-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "calhoun",
      "name": "Calhoun",
      "seat": "Blountstown",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "charlotte",
      "name": "Charlotte",
      "seat": "Punta Gorda",
      "region": "Southwest",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2026-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "citrus",
      "name": "Citrus",
      "seat": "Inverness",
      "region": "North Central",
      "cities": [
        "Inverness",
        "Crystal River",
        "Homosassa"
      ],
      "surtax_rate": 0.0,
      "state_rate": 6.0,
      "combined_rate": 6.0,
      "has_surtax": false,
      "cap_applies": false,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "clay",
      "name": "Clay",
      "seat": "Green Cove Springs",
      "region": "Northeast",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2050-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "collier",
      "name": "Collier",
      "seat": "Naples",
      "region": "Southwest",
      "cities": [
        "Naples",
        "Marco Island",
        "Immokalee"
      ],
      "surtax_rate": 0.0,
      "state_rate": 6.0,
      "combined_rate": 6.0,
      "has_surtax": false,
      "cap_applies": false,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "columbia",
      "name": "Columbia",
      "seat": "Lake City",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "desoto",
      "name": "DeSoto",
      "seat": "Arcadia",
      "region": "Central",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "dixie",
      "name": "Dixie",
      "seat": "Cross City",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2029-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "duval",
      "name": "Duval",
      "seat": "Jacksonville",
      "region": "Northeast",
      "cities": [
        "Jacksonville",
        "Jacksonville Beach",
        "Neptune Beach",
        "Atlantic Beach"
      ],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "escambia",
      "name": "Escambia",
      "seat": "Pensacola",
      "region": "Panhandle",
      "cities": [
        "Pensacola"
      ],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2037-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "flagler",
      "name": "Flagler",
      "seat": "Bunnell",
      "region": "Northeast",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2032-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "franklin",
      "name": "Franklin",
      "seat": "Apalachicola",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "gadsden",
      "name": "Gadsden",
      "seat": "Quincy",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "gilchrist",
      "name": "Gilchrist",
      "seat": "Trenton",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "glades",
      "name": "Glades",
      "seat": "Moore Haven",
      "region": "Southwest",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2031-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "gulf",
      "name": "Gulf",
      "seat": "Port St. Joe",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "hamilton",
      "name": "Hamilton",
      "seat": "Jasper",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 2.0,
      "state_rate": 6.0,
      "combined_rate": 8.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2036-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "hardee",
      "name": "Hardee",
      "seat": "Wauchula",
      "region": "Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "hendry",
      "name": "Hendry",
      "seat": "LaBelle",
      "region": "Southwest",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "hernando",
      "name": "Hernando",
      "seat": "Brooksville",
      "region": "Tampa Bay",
      "cities": [
        "Brooksville",
        "Spring Hill",
        "Weeki Wachee"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2035-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "highlands",
      "name": "Highlands",
      "seat": "Sebring",
      "region": "Central",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2036-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "hillsborough",
      "name": "Hillsborough",
      "seat": "Tampa",
      "region": "Tampa Bay",
      "cities": [
        "Tampa",
        "Brandon",
        "Riverview",
        "Plant City",
        "Sun City Center",
        "Wimauma",
        "Ruskin",
        "Apollo Beach"
      ],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": {
        "from": 1.5,
        "to": 1.5,
        "direction": "unchanged",
        "summary": "No rate change, but the sunset moved. Ordinance 24-3 extended the county's 0.5% local government infrastructure surtax from 30 November 2026 to 31 December 2041, so the 1.5% total continues rather than stepping down next year.",
        "source": "Hillsborough County Ordinance 24-3, via Moffa, Sutton & Donnini",
        "source_url": "https://moffataxlaw.com/2026-surtax-rates-florida-hillsborough-martin-palm-beach-jackson/"
      },
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "holmes",
      "name": "Holmes",
      "seat": "Bonifay",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2032-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "indian-river",
      "name": "Indian River",
      "seat": "Vero Beach",
      "region": "Treasure Coast",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2034-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "jackson",
      "name": "Jackson",
      "seat": "Marianna",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2035-12-31",
      "expiration_verified_2026": false,
      "change_2026": {
        "from": 1.5,
        "to": 1.5,
        "direction": "unchanged",
        "summary": "No rate change. The 1% small county surtax was extended rather than allowed to expire on 31 December 2025.",
        "source": "Moffa, Sutton & Donnini analysis of the CY2026 DR-15DSS",
        "source_url": "https://moffataxlaw.com/2026-surtax-rates-florida-hillsborough-martin-palm-beach-jackson/"
      },
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "jefferson",
      "name": "Jefferson",
      "seat": "Monticello",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "lafayette",
      "name": "Lafayette",
      "seat": "Mayo",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "lake",
      "name": "Lake",
      "seat": "Tavares",
      "region": "Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2032-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "lee",
      "name": "Lee",
      "seat": "Fort Myers",
      "region": "Southwest",
      "cities": [
        "Fort Myers",
        "Cape Coral",
        "Bonita Springs",
        "Estero"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2028-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "leon",
      "name": "Leon",
      "seat": "Tallahassee",
      "region": "Panhandle",
      "cities": [
        "Tallahassee"
      ],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2039-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "levy",
      "name": "Levy",
      "seat": "Bronson",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "liberty",
      "name": "Liberty",
      "seat": "Bristol",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2026-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "madison",
      "name": "Madison",
      "seat": "Madison",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "manatee",
      "name": "Manatee",
      "seat": "Bradenton",
      "region": "Tampa Bay",
      "cities": [
        "Bradenton",
        "Palmetto",
        "Lakewood Ranch",
        "Anna Maria"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2032-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "marion",
      "name": "Marion",
      "seat": "Ocala",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2044-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "martin",
      "name": "Martin",
      "seat": "Stuart",
      "region": "Treasure Coast",
      "cities": [
        "Stuart",
        "Palm City",
        "Jensen Beach",
        "Hobe Sound"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2034-12-31",
      "expiration_verified_2026": false,
      "change_2026": {
        "from": 1.0,
        "to": 0.5,
        "direction": "decrease",
        "summary": "The 0.5% school capital outlay surtax expired 31 December 2025, taking the combined rate from 7% to 6.5%.",
        "source": "Moffa, Sutton & Donnini analysis of the CY2026 DR-15DSS",
        "source_url": "https://moffataxlaw.com/2026-surtax-rates-florida-hillsborough-martin-palm-beach-jackson/"
      },
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "miami-dade",
      "name": "Miami-Dade",
      "seat": "Miami",
      "region": "South Florida",
      "cities": [
        "Miami",
        "Hialeah",
        "Miami Beach",
        "Coral Gables",
        "Homestead"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "monroe",
      "name": "Monroe",
      "seat": "Key West",
      "region": "South Florida",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2048-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "nassau",
      "name": "Nassau",
      "seat": "Fernandina Beach",
      "region": "Northeast",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "okaloosa",
      "name": "Okaloosa",
      "seat": "Crestview",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2030-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "okeechobee",
      "name": "Okeechobee",
      "seat": "Okeechobee",
      "region": "Treasure Coast",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "orange",
      "name": "Orange",
      "seat": "Orlando",
      "region": "Central",
      "cities": [
        "Orlando",
        "Winter Park",
        "Apopka",
        "Ocoee",
        "Winter Garden"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2035-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "osceola",
      "name": "Osceola",
      "seat": "Kissimmee",
      "region": "Central",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2045-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "palm-beach",
      "name": "Palm Beach",
      "seat": "West Palm Beach",
      "region": "South Florida",
      "cities": [
        "West Palm Beach",
        "Boca Raton",
        "Delray Beach",
        "Boynton Beach",
        "Jupiter"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2026-12-31",
      "expiration_verified_2026": false,
      "change_2026": {
        "from": 1.0,
        "to": 0.5,
        "direction": "decrease",
        "summary": "The county's 1% infrastructure surtax was repealed effective 31 December 2025 under Ordinance 2025-008, and voters approved a new 0.5% school capital outlay surtax effective 1 January 2026. Net reduction of 0.5%.",
        "source": "FL DOR Tax Information Publication 25A01-15",
        "source_url": "https://floridarevenue.com/taxes/tips/Documents/TIP_25A01-15.pdf"
      },
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "pasco",
      "name": "Pasco",
      "seat": "Dade City",
      "region": "Tampa Bay",
      "cities": [
        "New Port Richey",
        "Wesley Chapel",
        "Zephyrhills",
        "Land O' Lakes"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2039-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "pinellas",
      "name": "Pinellas",
      "seat": "Clearwater",
      "region": "Tampa Bay",
      "cities": [
        "St. Petersburg",
        "Clearwater",
        "Largo",
        "Pinellas Park",
        "Dunedin"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2029-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "polk",
      "name": "Polk",
      "seat": "Bartow",
      "region": "Central",
      "cities": [
        "Lakeland",
        "Winter Haven",
        "Bartow",
        "Haines City"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2044-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "putnam",
      "name": "Putnam",
      "seat": "Palatka",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2032-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "santa-rosa",
      "name": "Santa Rosa",
      "seat": "Milton",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2028-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "sarasota",
      "name": "Sarasota",
      "seat": "Sarasota",
      "region": "Tampa Bay",
      "cities": [
        "Sarasota",
        "Venice",
        "North Port",
        "Osprey"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2039-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "seminole",
      "name": "Seminole",
      "seat": "Sanford",
      "region": "Central",
      "cities": [
        "Sanford",
        "Altamonte Springs",
        "Oviedo",
        "Winter Springs"
      ],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2034-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "st-johns",
      "name": "St. Johns",
      "seat": "St. Augustine",
      "region": "Northeast",
      "cities": [
        "St. Augustine",
        "Ponte Vedra",
        "St. Johns"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2035-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "st-lucie",
      "name": "St. Lucie",
      "seat": "Fort Pierce",
      "region": "Treasure Coast",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2036-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "sumter",
      "name": "Sumter",
      "seat": "Bushnell",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "suwannee",
      "name": "Suwannee",
      "seat": "Live Oak",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "taylor",
      "name": "Taylor",
      "seat": "Perry",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2037-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "union",
      "name": "Union",
      "seat": "Lake Butler",
      "region": "North Central",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "volusia",
      "name": "Volusia",
      "seat": "DeLand",
      "region": "Central",
      "cities": [
        "Daytona Beach",
        "DeLand",
        "Ormond Beach",
        "New Smyrna Beach"
      ],
      "surtax_rate": 0.5,
      "state_rate": 6.0,
      "combined_rate": 6.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2031-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "wakulla",
      "name": "Wakulla",
      "seat": "Crawfordville",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2037-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "walton",
      "name": "Walton",
      "seat": "DeFuniak Springs",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.0,
      "state_rate": 6.0,
      "combined_rate": 7.0,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": null,
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    },
    {
      "slug": "washington",
      "name": "Washington",
      "seat": "Chipley",
      "region": "Panhandle",
      "cities": [],
      "surtax_rate": 1.5,
      "state_rate": 6.0,
      "combined_rate": 7.5,
      "has_surtax": true,
      "cap_applies": true,
      "expiration_prior_year": "2028-12-31",
      "expiration_verified_2026": false,
      "change_2026": null,
      "effective_date": "2026-01-01",
      "source": "FL DOR Form DR-15DSS, Calendar Year 2026",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "last_verified": "2026-09-09",
      "verification_status": "cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding"
    }
  ]
}