Orange County's local sales tax rate is 2.75%, which is comprised of five different sales tax levies -- the 1% Article 39; the half-percent Articles 40, 42 and 43; and the quarter-cent Article 46.
Counties must share the Articles 39, 40 and 42 with municipalities within its territory either on a per capita or ad valorem basis. Orange County currently distributes this revenue on a per capita basis. In addition, a portion of the county's share of Articles 40 and 42 must be dedicated to public school capital needs. By resolution, the Board of County Commissioners shares 50% of the revenue from the Article 46 with local school districts for capital needs.