12B-5.070. Terminal Operators  


Effective on Wednesday, January 17, 2018
  • 1(1) Licensing.

    3(a) Before any person may engage in business as a terminal operator within this state, such person must hold a valid terminal operator license. Terminal operators who own fuel sold or transferred through a terminal must also be licensed as a terminal supplier. See Rule 4812B-5.050, 49F.A.C.

    50(b)1. To obtain an annual license as a terminal operator, a person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 7612B-5.150, 77F.A.C.), with the required attachments, with the Department, as provided in the application, 90and enroll in the Department’s e-Services Program.

    972. To enroll in the e-Services Program to submit returns electronically to the Department, the terminal operator must:

    115a. Complete enrollment on the Department’s website at www.floridarevenue.com, or

    125b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 14012-24.011, 141F.A.C.), as provided in Rule 14612-24.004, 147F.A.C., and return it to the Department, if the terminal operator is unable to use the Department’s website to enroll.

    1673. Terminal operators who can establish that they are unable to comply with the electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 20112-24.011, 202F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 21712-24.010, 218F.A.C.

    2194. Form DR-654 may be obtained from the Department by: 1) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the 259Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

    268(c) Each license is required to be renewed annually by filing Form DR-156R, Renewal Application for Florida Fuel/Pollutant License (incorporated by reference in Rule 29212B-5.150, 293F.A.C.), and the required attachments with the Department, as provided in the renewal application.

    307(2) Information Returns.

    310All terminal operators who operate terminals in this state are required to file a Terminal Operator Information Return (Form DR-309636, incorporated by reference in Rule 33512B-5.150, 336F.A.C.), 337electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be submitted by electronic data interchange, as provided in the Florida Department of Revenue Motor and Other Fuel Taxes EDI Technical Implementation Guide (Form DR-309650, incorporated by reference in Rule 38212B-5.150, 383F.A.C.), 384or by Extensible Markup Language, as provided in the Motor and Other Fuel Taxes XML User Guide for e-file Developers and Transmitters (Form DR-309652, incorporated by reference in Rule 41312B-5.150, 414F.A.C.)415. The electronic return must be filed 422on or before the 20th day of each month for transactions occurring during the previous month. A separate return is required for each terminal location. 447To be timely, the electronic return must be received by the Department or its agent before 5:00 p.m. (Eastern Time), on or before the 20th day of each month. For terminal operators who are authorized to submit Form DR-309636 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if an electronic return is received by the Department or its agent on or before 5:00 p.m. (Eastern Time), or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday will mean a holiday that is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

    662Rulemaking Authority 664206.14(1), 665206.485(1), 666206.59(1), 667206.97, 668213.06(1), 669213.755(8) FS. 671Law Implemented 673206.01(19), 674206.022, 675206.095, 676206.485, 677206.872, 678213.755 FS. 680History–New 7-1-96, Amended 11-21-96, 5-1-06, 6-1-09, 1-25-12, 7-28-15, 1-17-18.

     

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