Gas and Oil Utility Taxes
Businesses that sell electricity, water, fuel oil, kerosene, metered gas, propane or bottled gas must charge a utility excise tax on each transaction in unincorporated Miami-Dade County.
Municipalities are also authorized to charge utility taxes under Florida Statute 166.231.
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Exemptions
- 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
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Reporting
Each seller must submit their report by the 20th of each month by mailing them to the Tax Collector's Office.
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.
Related Documents
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Phone Number(s)
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Public Service Utility Tax
Email / Mail
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Miami-Dade County Tax Collector - Accounting Unit
200 NW 2nd Avenue
Miami FL 33128
Tax Collector
Peter Cam, Office DirectorTax Collector's Office
200 NW 2nd Avenue,
Miami, FL 33128
