Municipal Public Service Tax
Municipal public service tax (MPST) is locally imposed and administered by
municipalities and charter counties under Chapter 166, Florida Statutes.
The sole responsibility of the Florida Department of Revenue is to gather
tax data from local governments imposing the tax and provide it to the
public. The Department depends on each taxing authority to ensure the
information is accurate.
MPST is levied on six utility services: electric, fuel oil/kerosene, LP
gas, manufactured gas, natural gas, and water. A municipality or charter
county must report tax information if it does not provide the utility
service itself or through a separate authority, board, or commission. It
is required to report the tax rate, effective date and a contact name.
Local governments who self-administer utility services are
not required to report tax levy information or changes to
the Department. However, if a self-administering local government shares
this information with the Department, it appears in the data.
The
Municipal Public Service Tax Database Report
(Form DR-700001
) should be used to provide the Department with changes in a tax levy or
rate. The rate change or appeal must be reported at least
120 days before the change occurs.
Available Data
Note: This information is updated when changes are
received by the Department. The information appears as it is submitted.
