OPPAGA text logo with graphic of FL historic capitol
OPPAGA text logo with graphic of FL historic capitol

Department of Revenue

General Tax Administration

What is the purpose of the program?

The purpose of the General Tax Administration program is to collect and distribute state taxes and fees accurately and efficiently at the lowest possible cost and to make complying with Florida's tax laws as easy and convenient as possible.

What activities are performed by the program?

The key activities for the General Tax Administration program include
  • registering businesses for the collection of taxes;
  • distributing funds to state accounts and local governments;
  • receiving and processing payments for other state agencies;
  • assisting taxpayers with questions and problems;
  • reviewing tax returns, notifying taxpayers of errors, and processing taxpayer refunds;
  • auditing taxpayers to ensure compliance with the law;
  • investigating tax fraud; and
  • collecting overdue taxes.

How many tax returns does the program process each year?

In Fiscal Year 2018-19, the program processed 9,490,054 tax returns, in excess of the department's legislatively approved standard of 9,100,000. 

How much in tax revenue does the program collect?

The program administers the collection of 34 taxes and fees, including sales and use, corporate income, motor fuel, documentary stamp, communications services, reemployment, and insurance premiums.

The department reports that the program had net deposits of approximately $51.7 billion in taxes and fees in Fiscal Year 2018-19, of which $40.1 billion was from general revenue sources. These funds are used by the state for education, health care, transportation, prisons, environmental protection, and other state and local programs. Further, the program reported depositing $94 million into its audit clearing account. This is a decrease from $114.2 million in Fiscal Year 2017-18.

How are these activities funded?

Fiscal Year: 2020-21
Fund Salary Rate/ Position General Revenue Trust Funds
SALARY RATE
POSITIONS
SALARIES AND BENEFITS
FROM GENERAL REVENUE FUND
FROM FEDERAL GRANTS TRUST FUND
FROM OPERATING TRUST FUND
OTHER PERSONAL SERVICES
FROM GENERAL REVENUE FUND
FROM OPERATING TRUST FUND
EXPENSES
FROM GENERAL REVENUE FUND
FROM FEDERAL GRANTS TRUST FUND
FROM OPERATING TRUST FUND
AID TO LOCAL GOVERNMENTS
GRANTS AND AID TO LOCAL GOVERNMENT/DISTRIBUTION TO CLERKS OF COURT
FROM THE CLERKS OF THE COURT TRUST FUND
AID TO LOCAL GOVERNMENTS
EMERGENCY DISTRIBUTIONS
FROM LOCAL GOVERNMENT HALF-CENT SALES TAX CLEARING TRUST FUND
AID TO LOCAL GOVERNMENTS
INMATE SUPPLEMENTAL DISTRIBUTION
FROM LOCAL GOVERNMENT HALF-CENT SALES TAX CLEARING TRUST FUND
OPERATING CAPITAL OUTLAY
FROM GENERAL REVENUE FUND
FROM FEDERAL GRANTS TRUST FUND
FROM OPERATING TRUST FUND
SPECIAL CATEGORIES
CONTRACTED SERVICES
FROM GENERAL REVENUE FUND
FROM FEDERAL GRANTS TRUST FUND
FROM OPERATING TRUST FUND
SPECIAL CATEGORIES
PURCHASE OF SERVICES - COLLECTION AGENCIES
FROM OPERATING TRUST FUND
SPECIAL CATEGORIES
RISK MANAGEMENT INSURANCE
FROM GENERAL REVENUE FUND
FROM OPERATING TRUST FUND
SPECIAL CATEGORIES
LEASE OR LEASE-PURCHASE OF EQUIPMENT
FROM GENERAL REVENUE FUND
FROM OPERATING TRUST FUND
TOTAL
89,079,982
143,714,507

Updates

Taxation. The 2020 Legislature enacted Chapter 2020-10, Laws of Florida, which provides for tax reductions and tax modifications.  Among other things, the bill

  • provides a three-day back-to-school tax holiday in early August 2020;
  • provides a seven-day disaster preparedness tax holiday in May and June of 2020;
  • requires that school capital outlay sales surtaxes approved in the future be shared proportionately with charter schools;
  • requires that any future levy of the charter county and regional transportation system sales surtax in any eligible county be limited to 30 years in duration;
  • amends the calculation of a taxpayer's final tax liability for the purpose of calculating certain corporate income tax refunds; and
  • increases the population limit under which a county is authorized to use its tourist development tax revenues for zoos, fishing piers, and nature centers from 750,000 to 950,000. 

     

Corporate Income Tax. The 2020 Legislature enacted House Bill 7095, which updates the Florida corporate income tax code by adopting the Internal Revenue Code as in effect on January 1, 2020. Adopting the code on an annual basis ensures that the Florida tax code reflects any relevant changes to the IRC that were made during the prior year.

Where can I find related OPPAGA reports?

A complete list of related OPPAGA reports is available on our website.

Where can I get more information?

Other Reports
The Auditor General reports on program operations are available on its website.

Websites of Interest
Tax Questions
Taxpayer Service Centers
Internal Revenue Service
Office of Economic and Demographic Research

 
Performance Information


Performance measures and standards for the department may be found in its Long Range Program Plan.

What are the applicable statutes?

Chapters 20, 125, 192, 198, 201, 203, 206, 207, 211, 212, 213, 220, 336, 376, 443, 538, 624, and 681, Florida Statutes.

Whom do I contact for help?

General Tax Administration, 850-488-6800

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