The Florida sales tax rates on commercial leases remains at 5.5% for 2023.
A few Florida counties have made modifications to the discretionary sales tax rates for 2023. Alachua County added a new 1% local government infrastructure surtax, which replaces the previously effective .5% local government infrastructure surtax. Flagler County extended its current .5% school capital outlay surtax, which was previously scheduled to expire at the end of 2022. Columbia, Franklin, Hendry and Wakulla counties each added a new .5% school capital outlay surtax.
County discretionary sales tax rates are added to the state sales tax rate.
The 2023 combined sales tax and discretionary sales surtax rate for several Florida counties are below:
| County | 2023 |
| Alachua County | 7.0% |
| Brevard County | 6.5% |
| Broward County | 6.5% |
| Duval County | 7.0% |
| Flagler County | 6.5% |
| Glades County | 6.5% |
| Hillsborough County | 7.0% |
| Lake County | 6.5% |
| Lee County | 6.0% |
| Manatee County | 6.5% |
| Marion County | 6.5% |
| Miami-Dade County | 6.5% |
| Orange County | 6.0% |
| Osceola County | 7.0% |
| Palm Beach County | 6.5% |
| Pasco County | 6.5% |
| Pinellas County | 6.5% |
| Polk County | 6.5% |
| Santa Rosa County | 6.5% |
| Sarasota County | 6.5% |
| Seminole County | 6.5% |
| St. Lucie County | 6.5% |
| Volusia County | 6.0% |
Heather Moraes practices in commercial real estate and leasing, where she represents both regional and national clients, with a focus on retail and office development. She also represents both borrowers and lenders in the areas of loan closings and restructuring. She is a graduate of the University of Florida Levin College of Law with her J.D. and is rated an AV Preeminent attorney by Martindale Hubbell. She is an active member of the International Council of Shopping Centers (ICSC).
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