Taxable commercial cleaning in Tampa carries a 7.5% combined rate: Florida's 6% plus Hillsborough County's 1.5% surtax, which Form DR-15DSS lists as three 0.5% pieces, one of them expiring December 31, 2028. Home cleaning isn't taxable in Florida, and carpet cleaning and exterior pressure washing aren't either.
Hillsborough County's surtax is three separate taxes stacked together, each with its own start date and two with end dates. This page covers the three pieces, which jobs they apply to, and what those dates mean for your books.
Hillsborough's three surtaxes
Form DR-15DSS for calendar year 2026 lists these for Hillsborough County:
- 0.5%, effective December 1, 1996, expiring December 31, 2041
- 0.5%, effective October 1, 2001, no expiration
- 0.5%, effective January 1, 2019, expiring December 31, 2028
Together that's 1.5%, and with Florida's 6% state rate, 7.5%.
Source: Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25)
Source: Florida Department of Revenue, Sales and Use Tax
Which Tampa jobs it applies to
Per the Department of Revenue's brochure GT-800015, residential cleaning isn't taxable, while cleaning nonresidential interiors, including janitorial, maid, and window cleaning, is, and window cleaning of nonresidential buildings is taxable inside or out. Carpet cleaning and exterior pressure washing of buildings and parking lots aren't taxable. Surtax applies at the rate of the county where the service is performed, so a job outside Hillsborough carries that county's rate, which this page doesn't cover. The full list is on my Florida sales tax page.
Source: Florida Department of Revenue, Sales and Use Tax on Cleaning Services (GT-800015, R. 09/22)
What this means for your books
Collected sales tax goes to a liability account, and each taxable invoice carries the county where the work was done. The surtax rate in the books comes from DR-15DSS, and I don't trust a rate in the system until I've checked it against the current form. That check matters more here, since one of the three pieces lists an end date of December 31, 2028. Home jobs, taxable commercial work, and carpet or pressure washing work each stay on their own income line. Payroll and reemployment tax are on my Florida page.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the county detail and the income lines in order; whether a job is taxable, and how the surtax is reported, is a question for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.