Ad Valorem Property Tax 26.60 – 29.76 mills
Homestead Exemption $25,000

Personal Income Tax 0.0%
Corporate Income Tax 5.5%

Business Inventory Tax 0.0%
Sales Tax 6.0%

REAL PROPERTY TAXES
Property taxes in Florida are local taxes. In Alachua County the actual property tax millage may include all or some of the following components:

• Ordinary County Taxes, which help pay the costs of basic services and are uniform throughout all the tax districts.
• School Taxes, which are uniform across Alachua County.
• Municipal Taxes, which vary from one city to another.
• Special Purpose Tax, such as for fire protection, water and sewer services and which are in the special purpose districts involved in the provision of such services.

The current millages range from 26.10 to 29.53 depending upon the municipality and water management district in which the property is located. The rate is the same for both commercial and residential property. Property is valued at the true price it would bring following a reasonable exposure to the market. A new plant is not taxed until it is ready for operation.

UTILITY TAX
Alachua County has 10 percent utility tax for the unincorporated areas of the County. This tax covers all purchases of electricity, water, natural gas, propane and local monthly recurring telephone charges (excluding long distance).

The City of Gainesville also taxes utilities at 10 percent, with the exception of telephone service which is taxed at 7 percent on all in-state telephone services.

CITY OCCUPATIONAL TAX
This tax is based on the cost of the merchant inventory and is required only if the facility is located within the Gainesville city limits. The maximum tax is $500 per corporation.

GASOLINE TAX
Alachua County levies a $.10 per gallon gasoline tax.

PERSONAL PROPERTY
Personal property is divided into three categories: tangible personal property, household goods and inventory. Household goods and inventory are exempt from property taxation. Taxable items are assessed at just value based on an annual return that must be filed by April 1 with