Taxes & Exemptions
GOVERNMENT/TAXES
Government in Marion County has a reputation for “rolling out the red carpet, not the red tape.” State and local business assistance programs are designed to be business friendly. All local government jurisdictions strive to create an equitable taxing policy, balancing the needs of residents with fiscal responsibility.
Florida's ever-present growth is also addressed in taxing policies to assure equity as well as preparing for the needs created by that growth.
For your convenience, the taxes and exemptions data is available in a downloadable pdf format. Click here to view Taxes and Exemptions.
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STATE AND LOCAL TAXES
TAX | STATE | LOCAL CITY & COUNTY |
PERSONAL INCOME | None | None – Constitutional Provision |
CORPORATE INCOME | 5.5% of adjusted gross income apportioned to Florida | None |
ADVALOREM | None | County 3.8900, Ocala 5.9332, |
SALES TAX | 6% of non-exempt sales amount. Many exemptions exist. | Same exemptions as State level sales tax |
PERSONAL PROPERTY | None | None |
OCCUPATIONAL LICENSES | None | Varies according to business type and size. City business licenses may be required. In 2006, Marion County eliminated its business license process. |
INVENTORY TAX | None | None |
TANGIBLE PERSONAL PROPERTY | None | Current millage. |
UNEMPLOYMENT COMPENSATION | Form UCT-6. State Dept. of Labor collects 2.7% of first $7,000 earned. Adjusted after 10 quarters. | None |
WORKER’S COMPENSATION | Various rates collected based on job classification. | None |
CORPORATE FRANCHISE TAX | None | None |
Source: State of Florida, Marion County Board of County Commissioners, City of Ocala
ADVALOREM TAX RATES
Government Jurisdiction | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 |
Marion County | 3.8900 | 3.8900 | 3.9000 | 3.8900 | 3.4900 | 4.5700 | 4.8700 | 5.3100 |
School Board | 7.7080 | 7.4870 | 7.4780 | 7.4980 | 7.6070 | 7.8690 | 8.0130 | 8.2720 |
City of Ocala | 5.9332 | 5.6183 | 4.9664 | 4.5228 | 4.5288 | 5.6760 | 5.9260 | 5.9260 |
City of Belleview | 3.9912 | 3.3472 | 2.9544 | 2.8905 | 2.8905 | 3.8188 | 4.4139 | 4.4139 |
City of Dunnellon | 7.1408 | 6.9101 | 6.4469 | 5.2266 | 5.2266 | 6.5000 | 6.5000 | 6.5000 |
City of McIntosh | 2.2988 | 2.1344 | 1.9670 | 1.8050 | 0.8681 | 1.0540 | 1.2611 | 1.4266 |
Water Management District (SJRWMD1 | 0.3313 | 0.4158 | 0.4158 | 0.4158 | 0.4158 | 0.4620 | 0.4620 | 0.4620 |
Water Management District (SWFWMD)2 | 0.3928 | 0.3770 | 0.3866 | 0.3866 | 0.3866 | 0.4220 | 0.4620 | 0.4220 |
Withlacoochee River Basin6 | 0.0000 | 0.2308 | 0.2308 | 0.2308 | 0.2308 | 0.2308 | 0.2650 | 0.2650 |
MSTU (Law Enforcement)3 | 2.8100 | 2.8100 | 2.3300 | 2.0300 | 2.0300 | 2.2800 | 3.1800 | 3.2600 |
| EMS4 | 0.7700 | 0.8300 | 0.83000 | 0.8300 | 0.8300 | 1.0400 | ||
| EMT5 | 0.0000 | 0.0000 | 0.00000 | 0.0000 | 0.4000 | 0.2100 |
1 St John River Water Management District
2 Southwest Florida Water Management District
3 Municipal Service Tax Unit
4 Emergency Medical Service Assessed County-Wide
5 Emergency Medical Transportation Assessed County-Wide
6 By resolution, on May 31, 2011, Withlacoochee River Basin combined into SWFWMD
Source: Marion County Tax Collector
NON-ADVALOREM ASSESSMENTS
ITEM | CITY | COUNTY | ||||||||
| Solid Waste | NONE | Residential | $87.00 per unit | |||||||
| Clean Water | NONE | Residential | $15.00 per unit | |||||||
| Commercial | Total square footage divided by 2,275 and multiplied by $15.00 | |||||||||
| Fire Assessment | Residential | $12.00 per month=$144.00 annually. Based on average residential unit of 2,189 square feet. | Residential | $165.99 = $140.43 + $25.56 Service component | ||||||
Non-Residential | Average of size range divided by 2,189 x $12, then, multiplied by $12 for the annual assessment |
| ||||||||
Square Foot Ranges | ||||||||||
1 | 2.000 | |||||||||
2.001 | 3.000 | |||||||||
3.001 | 4.000 | |||||||||
4.001 | 5.000 | |||||||||
5.001 | 6.000 | |||||||||
6.001 | 7.000 | |||||||||
7.001 | 8.000 | |||||||||
8.001 | 10.000 | |||||||||
10.001 | 12.000 | |||||||||
12.001 | 14.000 | |||||||||
14.001 | 16.000 | |||||||||
16.001 | 18.000 | |||||||||
18.001 | 20.000 | |||||||||
20.001 | 25.000 | |||||||||
25.001 | 30.000 | |||||||||
30.001 | 35.000 | |||||||||
35.001 | 40.000 | |||||||||
40.001 | 45.000 | |||||||||
45.001 | 50.000 | |||||||||
50.001 | 60.000 | |||||||||
60.001 | 70.000 | |||||||||
70.001 | 80.000 | |||||||||
80.001 | 90.000 | |||||||||
90.001 | 100.000 | |||||||||
100.001 | 120.000 | |||||||||
120.001 | 140.000 | |||||||||
140.001 | 160.000 | |||||||||
160.001 | 180.000 | |||||||||
180.001 | 200.000 | |||||||||
200.001 | 250.000 | |||||||||
250.001 | 300.000 | |||||||||
300.001 < | ||||||||||
You Won’t Find These Taxes in Florida!
NO personal income tax | NO annual corporate franchise tax levied on stock |
NO inventory tax | NO property tax on goods in transit up to 180 days |
NO sales tax on boiler fuels | NO corporate income tax on subchapter S corporations |
NO state level property tax | NO sales tax on raw materials incorporated into product |
Source: Florida Department of Revenue
KEY CONTACTS
CONTACT | CITY | COUNTY |
Elected Offices | City Council | County Commission |
Chief Administrative Officer | City Manager | County Administrator |
Building Department | 352-629-8421 | 352-438-2400 |
Planning Department | 352-629-8529 | 352-438-2600 |
Engineering | 352-629-8521 | 352-671-8686 |
Occupational Licenses | 352-629-8326 | N/A |
Zoning | 352-629-8404 | 352-438-2675 |
Airports | 352-629-8377 | 352-465-8545 |
Electric | 352-351-6600 | N/A |
Source: State of Florida, Marion County Board of County Commissioners, City of Ocala