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One-cent Infrastructure Sales Surtax

Post Date:12/05/2018 2:15 PM

One-cent Infrastructure Sales Surtax
Effective January 1, 2019

In November 2018, nearly 51 percent of Collier County electors approved the One-Cent Infrastructure Sales Surtax on the General Election Ballot. Beginning January 1, the sales tax will be collected by businesses who sell and deliver taxable goods within Collier County. The tax will be reported to the State Department of Revenue through the traditional Sales and Use Tax Return (Form DR15 or DR-15EZ) due on the first day of the month following each reporting period.

The Department of Revenue is preparing to mail information to each registered business in Collier County informing them of the new tax and providing guidance for business owners. The anticipated delivery of these packets is the first week of December.

The Department of Revenue has published a Business Owner’s Guide for Sales and Use Tax that can be found at

Additional educational resources for taxpayers are available at

For questions about the new One-Cent Infrastructure Surtax, contact the Taxpayer Services Office between 8 a.m. and 7 p.m., Monday through Friday, at (866) 693-6748, or the Naples Taxpayer Service Center at (239) 348-7565.


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