What are the Taxes and Fees on the bottom of my bill?


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: revenue@co.volusia.fl.us. 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.