Fire Service Tax
In Portuguese Fire Service Tax is named Taxa de Combate a Incêndios.
The tax is paid by those who use real estate to perform commercial or industrial activities.
The cost of the tax varies according to the real estate's level of fire risk, which is determined by the nature of the occupancy and the constructed area. The collection is destined to the fire department of the city. In some states, the tax is included with the electricity bill.