What is the City of Jacksonville Public Service Tax (PST)?

The City of Jacksonville imposes two taxes on the purchase of public services such as electricity, water, gas, or fuel/oil within the City’s jurisdiction.

• The Municipal Utility Tax or General Public Service Tax which is applicable to electricity, metered or bottled gas, and water. 
• The Fuel/Oil Tax which is applicable to No. 1, No. 2, and No. 3 fuel oils. 

This tax is authorized under:

• Florida Statute 166.231
• Chapters 790 & 792 of the City of Jacksonville Municipal Ordinance Code

 

Who Pays the Tax?

• The end user (consumer) pays the tax at the time of purchase for sales that occur within the City of Jacksonville.
• The seller (utility or fuel provider) is responsible for:
  • Collecting the tax or proper exemption at the time of sale
  • Filing monthly tax returns
  • Remitting the collected taxes to the Duval County Tax Collector (DCTC)

A tax return is required every month the account is active even if no taxes are due.

 

Tax Rates:

Service Type Tax Rate Electricity 10% Metered/Bottled Gas 10% (defined in Sec. 790.102) Water 10% Fuel Oil $0.04 per gallon (defined in Sec. 792.101)

Important: Jacksonville Beach, Atlantic Beach, Neptune Beach, and the Town of Baldwin are separate municipalities. To determine what is taxable and at what rate within their jurisdictions, contact those municipalities directly.

 

Filing Requirements:

• Monthly Filing is Mandatory - A return must be submitted each month, even if no tax was collected.
• Due Date - Returns and payments are due on the 1st day of the month following the reporting period.
• Delinquent Date - Returns are delinquent if not postmarked or electronically transmitted by the 20th of the month.

Example: January’s return is due February 1 and becomes delinquent after February 20.

If the 20th falls on a weekend or holiday, the return is considered timely if postmarked or transmitted on the next business day.

 

Penalties & Interest:

• Late Filing Penalty: 5% of tax due per month, up to 25% max
  • Minimum penalty: $15.00
• Interest: 1% of total tax due, per month (accrued daily)
  • No maximum on interest

 

Audits:

• All PST returns are subject to audit by the Duval County Tax Collector’s Office.
• You will receive a 60-day notice prior to the start of any audit.

 

How to Register & File:

1. Register: Complete the Public Service Tax Application 
2. Create an Account: Visit TouristExpress to create an account that will be used each month to file current tax returns and remit collected taxes to the Tax Collector. 
3. Request Access: You must login to TouristExpress to request access to the PST account. 

 

Questions?

Email: TouristTax@coj.net