Ago

QUESTION: May a municipal corporation impose a utility tax on water and sewer service furnished to users residing outside of municipal limits?

SUMMARY: Municipal corporations are not authorized to impose utility taxes on any sewer service, or for water furnished to users residing outside of municipal limits. The point of sale for metered service, unless otherwise explicitly agreed, is the meter itself. Thus, if the meter is outside the corporate limits, there can be no tax imposed under s. 166.231, F.S. As amplified in the following discussion, your question is answered in the negative. Before…