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Tax Exemptions

Enterprise Zones are exempt from Florida Sales Tax (100% or 50% exempt). They are also exempt from Public Service Tax (50% only). They are not exempt from Gross Receipts Tax or Franchise Fee. The City can grant additional 50% Public Service Tax exemption for specific types of businesses (NAICS business code) that have a large impact on employment or other financial activity. Customers must complete an application with the State of Florida. The exemption is good for five years and may be renewable for additional five years. Forms must be completed and sent to State for approval.
Visit Enterprise Florida for More Details
 

Businesses Beware:

This exemption ended December 31, 2015. JEA has learned that “consultants” are cold-calling businesses urging them to take advantage of this “savings on incentives” before the expiration date. The “savings” turns out to be something the businesses could be entitled to receive anyway if they qualify – without the need to pay a consultant.

The State of Florida allows businesses an exemption on the Florida Sales Tax on their electric bill if they meet strict standards. Businesses must be located in a state approved Enterprise Zone. In addition, 20 percent of the business’s employees must live in that same Enterprise Zone for a 100 percent exemption. Businesses must also complete an application. 

You do not need to pay a consultant to tell if you are located in an Enterprise Zone or to help you complete an application. The City of Jacksonville has paid staffers whom you can consult free of charge on this issue. Questions? Call the City of Jacksonville’s Enterprise Zone Program at (904) 630-1858.


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.

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