HomeMy Public PortalAbout2400.8 - Business and Financial Services - Accounting & Control Division - Public Service Tax RefundsOffice of Business and Financial Services
Accounting Operations Section 2400.8
Policies and Procedures Manual Page 1
2400.8 SUBJECT: PUBLIC SERVICE TAX REFUNDS
:1 OBJECTIVE:
This policy establishes procedures for a uniform method for the review and
approval/denial of applications for refunds of Public Service Tax (PST) payments paid to
the City of Orlando (City) pursuant to Florida Statutes.
:2 AUTHORITY:
The Office of Business and Financial Services Department.
:3 DIRECTION:
The Chief Financial Officer, as an appointed official, serves at the pleasure of, and
receives direction from the Mayor.
:4 FUNCTIONS:
A. Introduction
The policy covers any individual or business (Seller) who has made a PST payment
directly to the City of Orlando, and requests a refund of all or a portion of such
payment.
B. Florida Statutes
1. In accordance with Section 166.231, Florida Statutes, the City levies a tax on the
purchase of electricity, metered natural gas, liquefied petroleum gas either
metered or bottled, manufactured gas either metered or bottled, and water
services.
2. Further, pursuant to Florida Statutes, any Seller may apply to a municipality for
refund of, or may take a credit for, any overpayment of the PST, or interest or
penalty thereon, within 3 years following remittance of the PST to the
municipality by the Seller.
C. Refund Policy
This policy authorizes the Chief Financial Officer, as an appointed official, or his
designee, to review and approve or deny any refund request and issue a written
determination to the Seller on behalf of the City via the Public Services Tax refund
request form.
Office of Business and Financial Services
Accounting Operations Section 2400.8
Policies and Procedures Manual Page 2
:5 FORMS:
None.
:6 COMMITTEE RESPONSIBILITIES:
None.
:7 REFERENCES:
Florida Statutes 2017, Section 166.231 and 166.234.
:8 EFFECTIVE DATE:
This policy is effective June 11, 2018.