Utilities Services Tax Funds Major Revenues

Fiscal Year 2022 Operating and Capital Budget

Utilities Services Tax Funds

Utilities Services Tax Funds contain the following major revenue streams:

  • Communication Services Taxes
  • Electric Utility Services Taxes
  • Water Utility Services Taxes

Communication Services Taxes

Legal Authorization: Authorized by Chapter 202, Florida Statute and City of Tampa Code of Ordinances, Chapter 24, Article II, Division 2, Section 24-35.


Source: Communication Services Taxes are applied to transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, to a point or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance.


Uses and restrictions: Revenues are available for any general governmental purpose.


Analysis/Assumption: FY2022 Communication Services Tax revenues are expected to remain consistent with historical trends and has remained relatively flat since FY2019.

Electric Utility Services Tax Revenue

Legal Authorization: Authorized by Section 166.231, Florida Statutes and City of Tampa Code of Ordinances, Chapter 24, Article II, Division 1, Section 24-26.


Source: Taxes charged on the sale of electricity within City limits. The utility tax rate is 10%.


Uses and restrictions: Revenues are available for any general governmental purpose.


Analysis/Assumption: Electric Utility Services Tax revenues are expected to increase 7.4% in FY2022 from the FY2021 budget due to population growth and increased electricity consumption.

Water Utility Services Tax Revenue

Legal Authorization: Authorized by Section 166.231, Florida Statutes and City of Tampa Code of Ordinances, Chapter 24, Article II, Division 1, Section 24-26.


Source: Taxes charged on the sale of water within City limits. The utility tax rate is 10%.


Uses and restrictions: Revenues are available for any general governmental purpose.


Analysis/Assumption: On September 5, 2019, City Council approved Resolutions 2019-694 and 2019-695 that increased water and wastewater rates through FY2040, and implemented base charges, all rates effective November 1, 2019. As a result, FY2022 Water Utility Services Tax revenues are projected to increase approximately 6.1% from the FY2021 budget.