Gas and Oil Utility Taxes

• Any purchase of 16 ounces or less of bottled gas in a container
• Less than one gallon of fuel oil
• The sale of fuel oil and coal to a public or private utility, either for resale or for use as fuel in the generation of electricity
• The sale of fuel used for the propulsion of land, water or air vehicles or as fuel for other engines
• Fuel and electricity used to operate farm machinery, irrigation pumps and agricultural first-processing machinery

Each seller must submit their report by the 20th of each month by mailing them to the Finance Department - County Accounting & Reporting Support Division.

In January and July of each year, wholesalers must report the names, addresses and quantities delivered to other businesses for resale during the prior six months.

• Utility Excise Tax Registration Form
• Utility Excise Tax Return Form
• Instructions for the Utility Excise Tax Return Form
• Unincorporated Miami-Dade County Zip Codes Listing