Published on: 22684631. The proposed amendments to Rules 12B-5.050 (Terminal Suppliers), 12B-5.070 (Terminal Operators), and 12B-5.150 (Public Use Forms), F.A.C., will require terminal suppliers and terminal operators to use extensible markup language (XML) for reporting fuel taxes to the Department, removing the ability for filing returns using electronic data interchange (EDI). The proposed amendments to Rule 12B-5.121 (Temporary Licenses Issued Under a Declared Emergency), F.A.C., provide that applications for temporary Florida fuel licenses or license extensions may also be faxed or emailed to the Department.
Published on: 22640399. Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file and certify the rules with the Secretary of State pursuant to s. 120.54(3)(e)1., F.S., if the substance of the proposed rules [including materials incorporated by reference, if any] remain unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S.:
Rule 12B-5.050, F.A.C., Terminal Suppliers
Rule 12B-5.070, F.A.C., Terminal Operators
Rule 12B-5.120, F.A.C., Resellers and Retail Dealers
Rule 12B-5.121, F.A.C., Temporary Licenses Issued Under a Declared Emergency
Rule 12B-5.150, F.A.C., Public Use Forms; : December 3, 2019, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, Florida
Published on: 22555621. The proposed amendments to Rules 12B-5.050 (Terminal Suppliers), 12B-5.070 (Terminal Operators), and 12B-5.150 (Public Use Forms), F.A.C., will require terminal suppliers and terminal operators to use extensible markup language (XML) for reporting fuel taxes to the Department, removing the ability for filing returns using electronic data interchange (EDI). The proposed amendments to Rule 12B-5.121 (Temporary Licenses Issued Under a Declared Emergency), F.A.C., provide that applications for temporary Florida fuel licenses or license extensions may also be faxed or emailed to the Department.
Published on: 10442843. Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. Similar provisions are provided for carriers and terminal operators to obtain an annual fuel license in Sections 206.021(3) and 206.022(2), F.S. Section 206.89(4), F.S., provides that a $5 filing fee is required to obtain a license as a retailer of alternative fuel.
Sections 206.05(1), 206.051, and 206.89(2), F.S., provide that terminal suppliers, importers, exporters, wholesalers, and retailers of alternative fuel are required to post a bond to obtain a Florida fuel license. Section 206.9931(1), F.S., provides bond requirements for applicants applying for a license as an importer or producer of pollutants.
To obtain a Florida fuel license, the licensee is required to maintain a bond sufficient to ensure payment to the state of the amount of the tax, plus any penalties and interest, for which the person may become liable. A wholesaler who has no import or export activity that sells only undyed diesel fuel and that is not authorized by the Department to remit fuel tax to its supplier would have no liability to the state and would not be required to post a bond. Any applicant for a pollutants tax license for the sole purpose of applying for refunds of tax-paid pollutants would not be required to post a bond.
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) correct the use of the term “license fee” to “license tax” and to correct the use of the term “registration fee” to “filing fee,” consistent with Sections 206.02(2)(c), 206.021(3), 206.022(2), and 206.89(4), F.S., as requested by the Joint Administrative Procedures Committee; (2) update provisions regarding bonding requirements consistent with Sections 206.05(1), 206.051, 206.89(2), 206.9931(1), F.S.; and (3) adopt, by reference, changes to the fuel and pollutant returns to include the annual updates to the state fuel sales tax rate and the local option tax rates effective January 2012.
Section 206.8745(1), F.S., provides that any purchaser who purchases tax-paid diesel fuel and has paid the fuel taxes to the seller may claim a refund of the fuel taxes paid, as provided in Section 215.26, F.S., if the fuel is used for an exempt purpose as provided in Section 206.874(3), F.S. The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to amend the rule to reflect the provisions of Sections 206.874(3) and 206.8745(1), F.S.
Published on: 10239337. Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. Similar provisions are provided for carriers and terminal operators to obtain an annual fuel license in Sections 206.021(3), 206.022(2), and 206.89(4), F.S., provides that a $5 filing fee is required to obtain a license as a retailer of alternative fuel.
Sections 206.05(1), 206.051, and 206.89(2), F.S., provide that terminal suppliers, importers, exporters, wholesalers, and retailers of alternative fuel are required to post a bond to obtain a Florida fuel license. Section 206.9931(1), F.S., provides bond requirements for applicants applying for a license as an importer or producer of pollutants.
To obtain a Florida fuel license, the licensee is required to maintain a bond sufficient to ensure payment to the state of the amount of the tax, plus any penalties and interest for which the person may become liable. A wholesaler who has no import or export activity that sells only undyed diesel fuel and that is not authorized by the Department to remit fuel tax to its supplier would have no liability to the state and would not be required to post a bond. Any applicant for a pollutants tax license for the sole purpose of applying for refunds of tax-paid pollutants would not be required to post a bond.
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C., Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) correct the use of the term “license fee” to “license tax” and to correct the use of the term “registration fee” to “filing fee,” consistent with Sections 206.02(2)(c), 206.021(3), 206.022(2), and 206.89(4), F.S., as requested by the Joint Administrative Procedures Committee; (2) update provisions regarding bonding requirements consistent with Sections 206.05(1), 206.051, 206.89(2), and 206.9931(1), F.S.; and (3) adopt, by reference, changes to the fuel and pollutant returns to include the annual updates to the state fuel sales tax rate and the local option tax rates effective January 2012.
Section 206.8745(1), F.S., provides that any purchaser who purchases tax-paid diesel fuel and has paid the fuel taxes to the seller may claim a refund of the fuel taxes paid as provided in Section 215.26, F.S., if the fuel is used for an exempt purpose as provided in Section 206.874(3), F.S. The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to: (1) remove provisions regarding the availability of a refund of tax paid on diesel fuel used in the operations of boats, vessels, or equipment for fishing that are not consistent with the provisions of Section 206.8745(1), F.S.; (2) provide the procedures on how to obtain a refund of the fuel taxes paid on diesel fuel used for commercial fishing purposes or by a vessel engaged in the commercial transportation of persons or property consistent with the provisions of Section 206.8745(1), F.S.; and (3) clarify that diesel fuel used for such commercial purposes is subject to sales tax, plus any applicable discretionary sales surtax.
Published on: 6749956. The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline is a “fuel” subject to Florida’s fuel taxes. Standards established by the federal Bureau of Alcohol, Tobacco, and Firearms distinguish products containing alcohol fit for human consumption from those that are not fit for human consumption and are used as a fuel. Products containing 100% alcohol can be consumed by humans as an alcoholic beverage. These products are subject to federal and state beverages taxes. Products that are blended with at least 1% gasoline, such as “denatured ethanol,” are not fit for human consumption and are not subject to the beverage taxes. The proposed amendments clarify that “fuel grade ethanol,” defined as ethanol with no less than 1% gasoline, is a fuel subject to Florida’s fuel taxes.
The proposed amendments include ethanol-blended fuel containing not less than 9% ethanol as “gasohol,” a product subject to Florida’s fuel taxes. The Florida Renewable Fuel Standard Act (Sections 101-107, Chapter 2008-227, L.O.F., creating Sections 526.203-526.207, F.S.) requires terminal suppliers, importers, blenders, and wholesalers to report to the Department of Revenue the number of gallons of “blended gasoline” (mixture of gasoline and 9-10% fuel ethanol) and “unblended gasoline” (gasoline containing no fuel ethanol) sold. The total number of gallons sold in Florida is reported to the Florida Department of Agriculture and Consumer Services monthly. The proposed definitions for “fuel grade ethanol” and “gasohol” are consistent with the definitions for “blended gasoline” and “unblended gasoline.”
The purpose of the proposed creation of Rule 12B-5.121, F.A.C. (Temporary Licenses Issued Under a Declared Emergency), and 12B-5.401, F.A.C. (Temporary Pollutants Importer License Issued Under a Declared Emergency), is to implement the authority granted to the Department in Sections 15-17, Chapter 2007-106, L.O.F., to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state. This law temporarily expands the number of dealers authorized to provide fuel in Florida or to export fuel to other states in their time of need. The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt the application to obtain a temporary Florida fuel license.
The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to implement the provisions of Sections 1-2, Chapter 2007-31, L.O.F. Effective July 1, 2007, any person who uses motor fuel in vehicles or equipment for commercial aviation purposes may apply for a refund of the local option fuel tax, the State Comprehensive Enhanced Transportation System Tax (SCETS tax), and the fuel sales tax, imposed under paragraphs 206.41(1)(e), (f), and (g), F.S.