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 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.

• 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