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TIP # 06B8-02
DATE ISSUED: April 26, 2006

Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes

Updated and Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing

An updated and corrected address/jurisdiction database for insurance premium tax (IPT) is now available for download at This IPT address/jurisdiction database corrects information that was recently found to have been omitted from the initial database posted in November 2005, and updates the database with changes to participating jurisdictions effective for 2006.

Code City County Type
169 Belleview Marion Police*
288 Dania Beach Broward Fire & Police*
432 Hallandale Beach Broward Fire & Police*
604 Marco Island Collier Fire*
912 Sweetwater Miami-Dade Police

* These corrections were added to the downloadable database files in February, 2006 and discussed in TIP # 06B8-01 dated February 15, 2006.

UPDATES to the IPT Address/Jurisdiction Database for 2006

Code City County Type
167 Belleair Pinellas Fire
198 Briny Breezes Palm Beach Fire**
402 Golf Palm Beach Fire**
475 Hypoluxo Palm Beach Fire**
602 Mangonia Park Palm Beach Fire
604 Marco Island Collier Police**
698 Ocean Ridge Palm beach Fire**

Code City County Type
498 Juno Beach Palm Beach Police**
594 Madeira Beach Pinellas Fire

* * These updates were reflected on the DR-908 Schedules XII & XIII for tax year 2005, but were not in the previous downloadable address/jurisdiction database first available November, 2005.

Please use this new downloadable database in reporting premiums for 2006. The single address lookup results will reflect the new information.

Sections 175.1015 and 185.085, Florida Statutes, direct the Department of Revenue (DOR) to create and maintain an electronic database to be used by insurance companies to assign policies and premiums to the proper local taxing jurisdictions for the Firefighters' and Police Officers' Pension Trust Funds. These local Insurance Premium Taxes (IPT) will continue to be reported by insurers on the DR-908, Insurance Premium Taxes and Fees Return, Schedules XII and XIII.

We apologize for any inconveniences this may have caused.

If you need assistance downloading the address/jurisdiction database, please contact the Local Government Unit at 850-921-9181 or by e-mail at:

References: Chapters 175 and 185, Florida Statutes (2005).


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our Internet site at Or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 or 850-488-6800.

Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.