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WHAT IS PUBLIC SERVICE TAX?

In August 1991, the Orange County Board of County Commissioners adopted the Orange County Public Service Tax Ordinance. This ordinance, No. 91-17, pertains to the taxation of purchases of electricity, metered or bottled gas, water and fuel oil purchased within unincorporated Orange County.

HOW MUCH IS PUBLIC SERVICE TAX?

The public service tax is levied on the purchase of public services by the ultimate consumer of the service. It is to be paid by, and collected from, the purchaser at the time of purchase and shall apply to all purchases of taxable items or services occurring on and after October 1, 1991. The seller is responsible for the taxes due on taxable services from the effective date of the ordinance, regardless of whether the tax was collected from the purchaser or not.

The following rates apply:

• Electricity 10%
• Metered or bottled gas 10%
• Water 10%
• Fuel oil, per gallon 4¢

Tax collected is to be remitted to the Orange County Comptroller monthly. Tax returns and payments are due on the first of the month following collection, and are considered delinquent if not postmarked by the twentieth of the month. If the twentieth falls on a Saturday, Sunday, or a federal or state legal holiday, returns will be accepted as timely if postmarked on the next business day. A tax return must be filed every month, even if no taxes were collected during the month. There is currently no provision for acceptance of quarterly or semi-annual returns.

Payments remitted past the due date are subject to delinquent penalties and interest. Penalties are assessed at the rate of 5% of the delinquent tax due for each thirty days, or fraction thereof, or $15, whichever is greater, up to a maximum of 25% of the delinquent tax. Interest is assessed at the rate of 12% per annum (.0328767% per day of delinquency) until payment is received.