Frequently Asked Questions - Billing

What are my options for Seasonal Disconnect?

For those customers who reside in the greater New Smyrna Beach area for part of the year, we offer a "seasonal disconnect" provision, which allows customers to save money by not paying base rates on water and wastewater while they are not in use. Should consumption be noted during this time, the customer will be billed the base rate, usage, and cut-in fee with the next regular billing cycle. Please provide Customer Service with advance notice of yoru departure and/or arrival to ensure utilities are turned off/on in a timely manner. Please also provide Customer Service with your out-of-area mailing address and contact phone number. Regular cut-in/cut-out fees will apply.

Every home's usage is unique, but there are four common reasons bills go up and down from month to month:

  • Differences in weather
  • The number of people in the house
  • Increase or decrease in appliances/electronics use
  • The number of days in your billing cycle. 


The Gross Receipts Tax is assessed by the State of Florida. The tax is imposed on gross receipts from utility services delivered to any consumer in the state. The tax collected is a percentage of the electric charges. 

The City/County Tax is a municipal public service tax collected by the UC on behalf of either the City of New Smyrna Beach or the County of Volusia, depending on whether you live within the city limits or in the county. Both the City and the County assess a tax of 10% of your electric charges, minus non-taxable fuel costs. Any questions about the county tax can be directed to (386)423-3325, or email: Any questions about the city tax can be directed to (386)424-2120.

Sales Tax is assessed on General Service (commercial) meters only and is assessed by the State of Florida and County of Volusia. Total electric charges plus gross receipts tax are assessed at 7% by the State and .5% by the County. 

Garbage fees for customers living within the city limits are assessed by the City of New Smyrna Beach. Garbage and yard waste administration is managed by the City. Any questions can be directed to (386) 424-2212.

The base rate on your utility bill is a fixed charge on every bill, regardless of usage, to cover the costs of system readiness, billing, accounting, and meter reading. 

The fuel and purchased power costs are direct pass through expenses incurred by the UC to produce your electricity. Fuel and purchased power costs are the largest single variable expense for electric utilities and they can vary greatly on the basis of supply and demand, and other market factors. Under utility regulations, any variance of these expenses collected through the base rates are passed along to customers through a charge on their bill commonly referred to as a "fuel adjustment fee."  As a result of the 2021 Rate Study, the fuel adjustment fee is currently a credit (not a charge) to customers.  The fuel adjustment fee will be reviewed annually and updated accordingly.