to top

Division of Taxation

Public Community Water System Tax Overview

Public Utility Franchise Tax

The Public Community Water System Tax is levied upon the owner or operator of every public community water system in New Jersey based upon water delivered to consumers, not including water purchased for resale, on or after April 1, 1984.

The tax rate is $0.01 per 1,000 gallons of water delivered to a consumer.

Disposition of Revenues
Revenues are deposited in the Safe Drinking Water Fund administered by the New Jersey Department of Environmental Protection and used to ensure clean drinking water in New Jersey.

Last Updated: Thursday, 02/13/20