City of Tampa Municipal Public Services Tax
The City of Tampa assesses municipal public services tax on the purchase of
electricity, metered natural gas, liquefied petroleum gas either metered or
bottled, manufactured gas either metered or bottled, and water service, pursuant
Chapter 166.231, Florida Statutes and the City of Tampa, Florida Code of
Article II, Sections 24-26 through 24-34 & Article IV, Sections 24-71 through
The City of Tampa municipal public services tax is levied at the rate of
upon the above-listed purchases and is collected by the seller. Services
competitive with those enumerated above, as defined by ordinance, shall be taxed
on a comparable base at the same rates. However, fuel oil is taxed at a rate of
four cents ($.04) per gallon.
City of Tampa Fuel Oil Tax
The City of Tampa assesses municipal public services tax on fuel oil,
pursuant to Chapter 166.231(2), Florida Statutes (see above links). The term
fuel oil, pursuant to Tampa City Code Sec. 24-74, shall include fuel oil grade
numbers 1, 2, 3, 4, 5, and 6, kerosene and coal oil.
Tampa City Code indicates that it is unlawful for any seller of fuel oil to
collect the price of any sale of fuel oil without at the same time collecting
the tax hereby imposed and levied with respect to each purchase thereof, unless
the purchaser has been granted by the city a tax exempt status wherein the
seller shall be relieved of the responsibility of
collecting the fuel oil tax.
The City of Tampa provides a listing of purchasers who have certified that they
are exempt or excluded from the City's municipal public services tax on fuel
oil. Should a seller wish to ensure that a purchaser not on the listing
certifies such exemption or exclusion, they are encouraged to immediately
contact the purchaser and request that a City of Tampa Exemption Certificate
Application be completed and filed with the City. A copy of a blank
Certificate Application is available here.
The City publishes an updated listing for sellers of fuel oil of those
purchasers who have so certified on Fridays as new entities present a completed
form. See current listing
City of Tampa Communications Services Tax (CST)
The City of Tampa levies a local communications services tax, which is
administered in accordance with
Chapter 202 of the Florida Statutes:
The rate of the local CST is 5.22 percent. The local tax indicated on
communications billings also includes a Hillsborough County sales surtax rate of
Questions regarding these taxes may be directed to Sharon Fox, Tax Revenue
Coordinator, at (813) 274-8558 or Sharon.firstname.lastname@example.org.