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Pay Utility Taxes

Businesses that sell metered gas, bottled gas, coal, fuel oil, electricity, and water must charge a utility excise tax on each transaction in unincorporated Miami-Dade County.

Cities may also charge their own utility taxes under Florida Statute 166.231.

  • Exemptions

    • Any purchase of 16 ounces or less of bottled gas in a container.
    • Less than 1 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.
  • Reporting

    Each seller must submit their report by the 20th of each month.

    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.

  • Penalties

    Interest is assessed at the rate of 1 percent per month of the delinquent tax, from the date that the tax was originally due, until paid.

    In addition to interest, penalties may also be imposed:

    • Failure to file a return - $15+
    • Willful neglect - 5-25%
    • Fraud - 100%
  • Regulation & Compliance

    Utility Tax

    Sellers are required to collect, report and pay taxes to the County for the use of certain utilities, including gas, oil, electricity, telephone boxes, telegraph and water services.
Department Main Image
Finance
Edward Marquez, Deputy Mayor

Stephen P. Clark Center
111 NW 1st Street, 26th Floor Miami, FL 33128
305-375-5080 305-375-5080