Public Utility Taxes
Public Service Tax (AKA Utility Tax)
Throughout the state of Florida, counties and municipalities levy a public service tax on the purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured), water service and telecommunication service. While the taxing authority and maximum tax rates are defined by Florida Statutes Florida Statute 166.231, the imposed rates are established by local governments. Sellers and purchasers of these public services should be aware and responsive to the tax expectations.
General Information
The public service tax is paid by the purchaser [of electricity, metered or bottled gas, water service and telecommunication service] to the seller at the time of purchase. The amount of the tax is based on the tax structure in place for the site of purchase. For example, if the purchase is made at a location within unincorporated Seminole County, the tax amount is calculated per the Seminole County rate. The seller [of electricity, metered or bottled gas, water service and telecommunication service] is accountable for collecting the public service tax at the imposed rate based on site of sale and for remitting the tax to the appropriate local government. For example, if the purchase is made at a location within unincorporated Seminole County, the tax collected is remitted to Seminole County.
The governing authority that substantiates the levy and imposed amounts, and other details associated with the public service tax structure for unincorporated Seminole County was established by Ordinance 91-12 and is documented in Section 245 of the Seminole County Code.
Tax Districts, Tax Rates and Seller Remittance to Governing Authority
The taxing district for all points of sale within Seminole County can be identified according to property address. The Public Service/Utility Tax address listing is available for review . Additionally, taxing district information is included in the property records maintained by the Seminole County Property Appraiser. The rates for unincorporated Seminole County and the respective cities located within the county, along with remittance information are as noted:
| Authority | Tax District Code | Remit Address | Tax Rate | Required Forms |
|---|---|---|---|---|
| Unicorporated Seminole County |
01, 02, 04, G1, G4 |
County Finance
PO Box 8080
Sanford, FL 32772-0869
|
4.00% | Seller Remittance Form Address Database |
| Altamonte Springs | A1, A2, 90 | Finance Department | DOR | |
| Casselberry | C1, C2, C4, 91 | Finance Department | DOR | |
| Lake Mary | M1, M4, 94 | Finance Department | DOR | |
| Longwood | L1, 93 | Finance Department | DOR | |
| Oviedo | V1, V2, V3, V5, 96 | Finance Department | DOR | |
| Sanford | S1, S2, S3, S4, 95 | Finance Department | DOR | |
| Winter Springs | W1, W2, W4, 97 | Finance Department | DOR |
Contact for Registration, Remittance Instructions, Other Inquiry
The Revenue Management Section of the Resource Management Department provides coordination of the reference material and documentation provided on this web site. The County Finance Department provides coordination of remittance related activities. Representatives are available in both areas to answer question or provide assistance with Public Service Tax concerns. You can verify payment receipt at 407-665-7675.