Penalty and interest for:

• Sales and use tax
• Solid waste and surcharge

Penalty - A taxpayer who files a late return or is late in paying the tax due will be charged a late penalty of 10 percent of the amount of tax owed, but no less than $50. The $50 minimum penalty applies even if no tax is due. Penalty will also be charged if the return or payment is submitted on time but is incomplete.

Interest - A floating rate of interest applies to underpayments and late payments of tax. We update the rate January 1 and July 1 of each year by using the formula in section 213.235, Florida Statutes. Current and prior period interest rates are available online, or by calling Taxpayer Services at 800-352-3671.