MSTUs, or Municipal Service Taxing Units, were designed for counties needing to provide municipal-style benefits or services within unincorporated county areas. They are not designed for use in municipalities.

Florida statutes address MSTUs charged by a county to an unincorporated area, which later forms a municipality. By law, these funds must come back to the municipality. As proposed in the report, the MSTU line items on tax bills would be replaced by an equivalent millage by the town. As outlined in the budget projections, these funds would return to the county to continue to fund the services for which they were initially earmarked.