Municipal public service tax is locally imposed and administered by municipalities and charter counties under Chapter 166, Florida Statutes. The only responsibility of the Florida Department of Revenue is to gather tax data from local governments imposing the tax and provide it to the public. The Department depends on each taxing authority to ensure the information is accurate.
Municipal public service tax is levied on six utility services: natural gas, LP gas, manufactured gas, electric, water, and fuel oil/kerosene. A municipality or charter county must report tax information if it does not provide the utility service itself or through a separate authority, board, or commission. It is required to report the tax rate, effective date and a contact name.
Local governments who self-administer utility services are not required to report tax levy information or changes to the Department of Revenue. However, if they do share this information with the Department, it will appear in the database.
This information is updated monthly and appears as reported to the Department. The data is current as of December 1, 2015. Please note:
Municipalities and charter counties can download the Municipal Public Service Tax Database Report (Form DR-700001) to submit changes.