Office of Program Policy Analysis and Government Accountability
Office of Program Policy Analysis and Government Accountability

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 2019-20, the program processed 9,524,830 tax returns, in excess of the department's legislatively approved standard of 9,200,000. 

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 $49.9 billion in taxes and fees in Fiscal Year 2019-20, of which $38.8 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 $87.9 million into its audit clearing account. This is a decrease from $94 million in Fiscal Year 2018-19.

How are these activities funded?

Fiscal Year: 2021-22
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
84,690,741
147,597,629

Updates

Taxation. The 2021 Legislature enacted Chapter 2021-31, Laws of Florida, which provides for tax reductions and tax modifications.  Among other things, the bill

  • provides a 10-day back-to-school tax holiday in late July and early August 2021;
  • provides a 10-day disaster preparedness tax holiday in May and June of 2021;
  • provides a seven-day recreation tax holiday in July 2021;
  • creates a sale tax exemption for most independent living items; and
  • allows for businesses to pay sales tax on behalf of their customers.

The bill also creates a corporate tax credit program for businesses that hire student interns in Fiscal Years 2021-22 and 2022-23.

Corporate Income Tax. The 2021 Legislature enacted Chapter 2021-242, Laws of Florida, which updates the Florida corporate income tax code by adopting the Internal Revenue Code as in effect on January 1, 2021, with four exceptions that prevent a recurring impact on General Revenue.

Sales and Use Tax. The 2021 Legislature enacted Chapter 2021-2, Laws of Florida, which, among other provisions, requires businesses making remote sales into Florida to register and collect sales and use tax on these transactions. This only applies if the business has made taxable remote sales in excess of $100,000 over the previous calendar 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

Website