Tax Exemptions for Commercial Utility Customers

The City of Jacksonville can grant a 50% Public Service Tax exemption for specific types of businesses (NAICS business code) that have a large impact on employment or other financial activity. The exemption must be approved by City Council. Contact your City Council person and refer them to Florida Statute 166.231(6). You may also contact the JEA Tax Department for further assistance or explanation (see JEA Tax Department contact information below).
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Potential Tax Exemptions by Business Type

• Government
  Federal, State, and Municipal governments are exempt from all Florida Sales Tax and Public Service Tax. However, they are not exempt from Gross Receipts Tax, or Franchise Fee. They must have an Exemption Certificate issued by the State Of Florida (Form DR-14). And it must be renewed every five years and sent to JEA.
• Not-For-Profits
  Not-for-profits are only exempt from Florida Sales Tax. They are not exempt from Public Service Tax, Gross Receipts Tax, or Franchise Fee. They must have an Exemption Certificate issued by the State Of Florida (Form DR-14). And it must be renewed every five years and sent to JEA.
• Religious (Churches, Synagogues, Mosques etc.)
  They are exempt from Florida Sales Tax and are exempt from Public Service Tax in most cases. However, they are not exempt from Gross Receipts Tax, or Franchise Fee. Schools are not exempt from Public Service Tax. Commercial activities may not be exempt from any tax. They must have an Exemption Certificate issued by the State Of Florida (Form DR-14). And it must be renewed every five years and sent to JEA.
• Residential Common Areas (Apartment Complexes and Condominiums)
  Areas used exclusively by residents are exempt from Florida Sales Tax. They are not exempt from Public Service Tax, Gross Receipts Tax, or Franchise Fee. There are some exceptions for commercial activities. They must complete an Affidavit. Contact JEA for an Affidavit. Unmetered street/area lights are not eligible for this tax exemption.
• Manufacturers
  Manufacturers are exempt from Florida Sales Tax. The exemption percentage is 0%, 50%, or 100%. They are not exempt from Public Service Tax, Gross Receipts Tax, or Franchise Fee. Contact JEA Tax Department for more details and to get an Affidavit form. Customer must complete Affidavit.

Refunds/Credits for Over-Billed Taxes

JEA will give a credit for any over-billed taxes for up to 36 months. Customers must make request in writing and provide documentation to support the retro-active refund/credit.

Contact Us

• jeataxdepartment@jea.com 
• Fax: (904) 665-8334
• JEA
  T-14 Tax Dept.
  21 West Church Street
  Jacksonville, FL 32202-3139