Yes. A permit is required to ensure that the equipment and installation procedures are in compliance with the Florida Building Code and any other applicable City requirements.
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The requirement for a drip pan will depend on where in the house the water heater is located. If it is inside the living space of the house or in a non-living space, such as the garage, but at the same floor level as the living space, a drip pan is required. If the water heater is in a non- living space, such as the garage, and the floor it is resting on is below the finished floor of the living space, a drip pan is recommended but not required.
Water heaters installed in the garage are subject to vehicle damage and protection devices must be utilized, if required by manufacturer specifications.
An expansion tank is required on the supply line coming into the tank to reduce the tank stress which will shorten the tank's useful life. An alternative to the expansion tank is an approved pressure relief valve assembly. These devices are required on closed systems, which is public water. Expansion tanks or expansion valves are not required on wells.