Florida Department of Revenue Fuel Tax Rates Revised

Jan 09, 2020

The Florida Department of Revenue posted a revised 2020 Motor Fuel Tax Rates chart that corrected a local option tax listed for Lake County. The original document posted on November 22, 2019 reported an increase to the additional local option tax for Lake County from 0 to 5 cents per gallon on motor fuel. The additional local option tax will remain 0 cents for Lake County in 2020. A credit should be generated and presented to your customer(s) if the additional 5 cents was collected in error.

Corrections to the original 2020 rate chart are listed below and may be found at floridarevenue.com/taxes/rates.

Exhibit B – 2020 State Taxes, Inspection Fee, Ninth Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes

COUNTY STATE TAXES INSPECTION FEE 9TH-CENT LOCAL OPTION ADDITIONAL LOCAL OPTION SCETS *COUNTY TOTAL MINIMUM LOCAL OPTION LOCAL OPTION ABOVE MINIMUM **TOTAL TAX IMPOSED
Lake .183 .00125 .01 .06 .00 .079 .149 .139 .01 .33325

Exhibit D Local Option Tax Entitled and Not Entitled to Collection Allowance (Gasoline, Gasohol, and Fuel-Grade Ethanol)

County Code County Name Local Option Tax Entitled to Collection Allowance Local Option Tax Not Entitled to Collection Allowance
35 Lake .010 .000

Exhibit G Licensed Mass Transit System Provider Credit/Refund Rate (Gasoline, Gasohol, and Fuel-Grade Ethanol)

County Code County Name Credit/Refund Rate (State and Local Option Taxes)
35 Lake .282

Exhibit H Refundable Portion of Local Option and State Comprehensive Enhanced Transportation System (SCETS) Tax

County Code County Name Credit/Refund Rate (State and Local Option Taxes)
35 Lake .139

You may contact the Department at 850-488-6800 if you have any additional questions or concerns.