FAQs

Generally speaking, prepared ready-to-eat food (such as food from restaurants), and all tangible goods are taxable. Tangible goods include clothing, appliances, electronics, jewelry and other items you can see and touch. Medicines, medical equipment and groceries (if not prepared and sold for immediate consumption) are not taxable. The additional one cent tax is referred to as a “discretionary surtax.” A discretionary surtax is applied to the first $5,000 of the sales amount on the sale, use, lease, rental, or license to use any item of tangible personal property. The $5,000 cap does not apply to rentals of real property, transient rentals, or services. The Florida Department of Revenue provides a list of the items​ that are taxable and those that are exempt from tax.

There is a 30-year timeframe for the tax to be in effect which coincides with the County’s 30-year project-based transportation plan. Once the tax expires, it can only be renewed by the voters of Broward County.

The first distribution of surtax revenues was received by Broward County from the Department of Revenue late March 2019.

Anyone who purchases taxable items or services within Broward County pays the surtax. This includes residents, visitors and businesses.

The original surtax plan contained over one thousand proposed transportation-related investments, including new projects and transit services, as well as operations and maintenance of existing facilities and services. Each year, project managers and executives submit projects for consideration, or request surtax funding to partially-support projects funded with, or expected to be funded with, other sources. Municipal projects are selected consistent with the framework of legal agreement(s). Surtax funding to support selected projects is budgeted and appropriated through the County’s annual budget process.

The answer very much depends on the project.

If the County is leading the project, you will need to register here to participate in the electronic procurement system. If the project is being led by a participating municipality, you will have to register as a prospective vendor with that city.

If you are a small business, looking to relocate to the area, or interested in learning more about surtax-related business opportunities, contact the County’s Office of Economic and Small Business Development.

Watch our Oversight Board meetings or view our Annual Reports. With specific questions you can email us at mapsocial@broward.org.