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 ...  


  • RULE NO.: RULE TITLE:
    12B-5.030: Importers
    12B-5.040: Carriers
    12B-5.050: Terminal Suppliers
    12B-5.060: Wholesalers
    12B-5.070: Terminal Operators
    12B-5.080: Exporters
    12B-5.090: Local Government Users
    12B-5.100: Mass Transit Systems
    12B-5.110: Blenders
    12B-5.121: Temporary Licenses Issued Under a Declared Emergency
    12B-5.130: Refunds
    12B-5.150: Public Use Forms
    12B-5.200: Wholesalers of Alternative Fuel
    12B-5.400: Producers and Importers of Pollutants
    PURPOSE AND EFFECT: 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.
    SUMMARY: The proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants): (1) revise terms to be consistent with the statutory terms “license tax” and “filing fee” for purposes of obtaining an annual Florida fuel tax license; (2) clarify that there is no license fee or license tax for local government users or mass transit systems to obtain a Florida fuel tax license; (3) clarify bonding requirements for licensing of wholesalers of fuel; (4) 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.; (5) 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.; (6) clarify that diesel fuel used for such commercial purposes is subject to sales tax, plus any applicable discretionary sales surtax; (7) adopt, by reference, updates to the fuel and pollutant tax returns.
    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.
    Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
    RULEMAKING AUTHORITY: 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), 526.206 FS.
    LAW IMPLEMENTED: 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.11, 206.404, 206.41, 206.43, 206.44, 206.485, 206.64, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9835, 206.9865, 206.9931, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS.
    A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
    DATE AND TIME: October 26, 2011, 10:00 a.m.
    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida
    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at (850)617-8346. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-6745

    THE FULL TEXT OF THE PROPOSED RULE IS:

    PART I TAX ON MOTOR AND DIESEL FUEL

    12B-5.030 Importers.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a)1. through 5. No change.

    6. Each initial and renewal application must be accompanied by a $30 license tax fee.

    (b) No change.

    (3) through (5) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(3), 206.02, 206.026, 206.027, 206.028, 206.03, 206.05, 206.051, 206.054, 206.43, 206.48(2), 206.485, 206.9835, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, ________.

     

    12B-5.040 Carriers.

    (1) LICENSING.

    (a) through (c) No change.

    (d) Each initial or renewal application must be accompanied by a $30 license tax fee.

    (2) through (3) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 206.9915, 213.06(1), 213.755(8) FS. Law Implemented 206.021, 206.09, 206.199, 206.20, 206.204, 206.205, 206.485, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 5-1-06, 6-1-09,________.

     

    12B-5.050 Terminal Suppliers.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a)1. through 6. No change.

    7. Each initial or renewal application must be accompanied by a $30 license tax fee.

    8. through 9. No change.

    (b) No change.

    (3) through (5) No change.

    (6) REFUNDS AND CREDITS.

    (a) No change.

    (b) Motor and Diesel Fuel Used for Agricultural Purposes.

    1. Sales by terminal suppliers of taxable motor diesel fuel to persons for agricultural uses as provided in Rule 12B-5.020, F.A.C., are exempt from the local option fuel tax, the state comprehensive transportation system tax, and the fuel sales tax imposed by Section 206.41(1)(e), (f), and (g), F.S.

    2. No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01, 206.02, 206.05, 206.41, 206.413, 206.414, 206.43, 206.48, 206.485, 206.62, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.90, 206.91, 206.97, 206.9815, 206.9941, 206.9942, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, ________.

     

    12B-5.060 Wholesalers.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a)1. through 5. No change.

    6. Each initial and renewal application must be accompanied by a $30 license tax fee.

    (b) No change.

    (c)1. Each wholesaler that which is licensed pursuant to Section 206.02, F.S., will be required to furnish a bond to the Department in a sum of not more than $100,000, for each product type (motor fuel, diesel fuel, and aviation fuel).

    2. A bond will not be required if the sum of three times the average monthly fuel tax is less than $50.

    3. through 7. renumbered 2. through 6. No change.

    7. A wholesaler who has no import or export activity, who sells only undyed diesel fuel, and who is not authorized by the Department to remit fuel tax to its supplier is not required to post a bond.

    8. through 9. No change.

    (d) No change.

    (e) To conduct business as a retailer wholesaler of alternative fuel, a bond must be posted and calculated pursuant to Section 206.90, F.S., not to exceed $100,000. If the bond of a wholesaler of diesel fuel who sells alternative fuel is less than $100,000, an additional bond for the retailer wholesaler of alternative fuel will calculated and added to the bond of the wholesaler of diesel fuel. The combined bond will not exceed $100,000.

    (3) through (6) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 213.06(1), 213.755(8) FS. Law Implemented 206.01(6), 206.02, 206.05, 206.404, 206.43, 206.48, 206.485, 206.86, 206.89, 206.90, 206.91, 206.9825, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09,________.

     

    12B-5.070 Terminal Operators.

    (1) LICENSING.

    (a) through (c) No change.

    (d) Each initial or renewal application must be accompanied by a $30 license tax fee for each terminal location operated.

    (2) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 213.06(1), 213.755(8) FS. Law Implemented 206.01(19), 206.022, 206.095, 206.485, 206.872, 213.755 FS. History– New 7-1-96, Amended 11-21-96, 5-1-06, 6-1-09,________.

     

    12B-5.080 Exporters.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a) No change.

    (b)1.through 5. No change.

    6. Each initial or renewal application must be accompanied by a $30 license tax fee.

    (c) No change.

    (3) through (6) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09,________.

     

    12B-5.090 Local Government Users.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a)1. through 2. No change.

    3. There is no application fee or license fee or license tax for a local government user to obtain a license.

    (b) No change.

    (3) No change.

    (4) REFUNDS AND CREDITS.

    (a) No change.

    (b)1. Any county, municipality, or school district, which is not licensed as a local government user, that uses tax-paid diesel fuel, gasoline, or gasohol in vehicles operated on the highways, may seek a refund each calendar quarter for the fuel taxes sales tax imposed under Section 206.41(1)(b) and (g), F.S., for gasoline and gasohol, and 1 cent of the tax imposed under Section 206.87(1)(a), F.S., and all of the tax imposed under Section 206.87(1)(e)(b), F.S., on diesel fuel.

    2. through 4. No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(11), 206.874(4), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09,________.

     

    12B-5.100 Mass Transit Systems.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a)1. through 2. No change.

    3. There is no application fee or license fee or license tax for a mass transit system to obtain a license.

    (b) No change.

    (3) through (4) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(12), 206.874(5)(a), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09,________.

     

    12B-5.110 Blenders.

    (1) No change.

    (2) LICENSING.

    (a)1. through 4. No change.

    5. Each initial or renewal application must be accompanied by a $30 license tax fee.

    (b) No change.

    (3) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.02(3), 206.48(1), 206.485, 206.86(7), 206.87(2)(e), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, ________.

     

    12B-5.121 Temporary Licenses Issued Under a Declared Emergency.

    (1) No change.

    (2) LICENSING.

    (a) through (b) No change.

    (c) No licensing tax fee is required to obtain a temporary fuel license. No criminal background investigation of an applicant will be conducted.

    (d) through (e) No change.

    (3) through (7) No change.

    Rulemaking Authority 206.14(1), 206.59(1) FS. Law Implemented 206.02(8), 206.021(5), 206.051(4), 206.052, 206.41(1), 206.43(1), 206.62, 206.87(1), 206.8745, 206.91, 206.9825(1)(a), 213.255(2), (3), 215.26(2) FS. History–New 6-1-09, Amended________.

     

    12B-5.130 Refunds.

    (1) FUEL USED FOR AGRICULTURAL, AQUACULTURAL, COMMERCIAL FISHING, AND COMMERCIAL AVIATION PURPOSES.

    (a)1. No change.

    2. Persons using motor fuel or diesel fuel in the operation of boats, vessels, or equipment used exclusively for the taking of fish, crayfish, oysters, shrimp, and sponges from the salt or fresh waters of Florida for sales are entitled to a refund of municipal fuel tax and local option, state comprehensive enhanced transportation system, municipal fuel tax, and fuel sales taxes paid under Section 206.41(1)(c), (e), (f), and (g), F.S., and Sections 206.87(1)(c), (d), (e), F.S.

    3. No change.

    (b) through (c) No change.

    (2) through (3) No change.

    (4) DIESEL FUEL SOLD FOR USE IN VESSELS.

    (a) through (b) No change.

    (c) Undyed diesel fuel sold to a purchaser for use in a commercial fishing vessel or a vessel engaged in the business of commercial transportation of persons or property is subject to the fuel taxes imposed under Section 206.87(1), F.S. The purchaser may obtain a refund of diesel fuel tax paid as follows:

    1. The purchaser must file an Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (Form DR-309639) with the Department within three years after the right to refund has accrued.

    2. The purchaser is required to submit original invoices or copies of invoices showing the amount of fuel taxes paid with the application. Form DR-309639 must meet the requirements of Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C.

    3. The purchaser is required to pay the sales tax, plus any applicable discretionary sales surtax. The Department will reduce the amount of refund due on tax-paid diesel fuel used for commercial fishing purposes or for use by a vessel engaged in the business of commercial transportation of persons or property by the amount of sales tax and discretionary sales surtax due.

    (5) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 213.06(1) FS. Law Implemented 206.41(4), (5), 206.43(5), (6), 206.64, 206.8745, 206.97, 213.255(2), (3), 215.26 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-27-09, 6-1-09,________.

     

    Cross Reference – Rules 12A-1.059 and 12A-1.0641, F.A.C.

     

    12B-5.150 Public Use Forms.

    (1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

    (b) No change.

    Form Number               Title                                                            Effective Date

    (2) DR-138                   Application for Fuel Tax

                                        Refund – Agriculture, Aquacultural,

                                        Commercial Fishing or Commercial

                                        Aviation Purposes (R. 01/12 01/11)              ___01/11

    (3) through (6) No change.

    (7) DR-157A                Assignment of Time Deposit

                                        (R. 09/11 05/05)                                          ___05/06

    (8) and (9) No change.

    (10) DR-160                 Application for Fuel Tax

                                        Refund – Mass Transit System

                                        Users (R. 01/12 01/11)                                ___01/11

    (11) through (13) No change.

    (14) DR-182                 Florida Air Carrier Fuel Tax

                                        Return (R. 01/12 01/11)                               ___01/11

    (15) No change.

    (16) DR-189                 Application for Fuel Tax

                                        Refund – Municipalities, Counties

                                        and School Districts

                                        (R. 01/12 01/11)                                          ___01/11

    (17) DR-190                 Application for Fuel Tax

                                        Refund – Non-Public Schools

                                        (R. 01/12 01/11)                                          ___01/11

    (18) DR-191                 Application for Aviation Fuel

                                        Refund – Air Carriers

                                        (R. 01/12 07/06)                                          ___04/07

    (19) DR-248                 2012 2011 Alternative Fuel

                                        Use Permit Application, Renewal,

                                        and Decal Order Form

                                        (R. 11/11 11/10)                                          ___01/11

    (20) DR-904                 Pollutants Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (21) DR-309631            Terminal Supplier Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (22) DR-309631N         Instructions for Filing Terminal

                                        Supplier Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (23) DR-309632            Wholesaler/Importer Fuel Tax

                                        Return (R. (R. 01/12 01/11)                         ___01/11

    (24) DR-309632N         Instructions for Filing Wholesaler/

                                        Importer Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (25) DR-309633            Mass Transit System Provider

                                        Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (26) DR-309633N         Instructions for Filing Mass

                                        Transit System Provider Fuel

                                        Tax Return (R. 01/12 01/11)                        ___01/11

    (27) DR-309634            Local Government User of

                                        Diesel Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (28) DR-309634N         Instructions for Filing Local

                                        Government User of Diesel Fuel

                                        Tax Return (R. 01/12 01/11)                        ___01/11

    (29) DR-309635            Blender/Retailer of Alternative

                                        Fuel Tax Return (R. 01/12 01/11)                 ___01/11

    (30) DR-309635N         Instructions for Filing Blender/

                                        Retailer of Alternative Fuel Tax

                                        Return (R. 01/12 01/11)                               ___01/11

    (31) DR-309636            Terminal Operator Information

                                        Return (R. 01/12 01/11)                               ___01/11

    (32) DR-309636N         Instructions for Filing

                                        Terminal Operator Information

                                        Return (R. 01/12 01/11)                               ___01/11

    (33) DR-309637            Petroleum Carrier Information

                                        Return (R. 01/12 01/11)                               ___01/11

    (34) DR-309637N         Instructions for Filing

                                        Petroleum Carrier Information

                                        Return (R. 01/12 01/11)                               ___01/11

    (35) DR-309638            Exporter Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (36) DR-309638N         Instructions for Filing Exporter

                                        Fuel Tax Return

                                        (R. 01/12 01/11)                                          ___01/11

    (37) DR-309639            Application for Refund of Tax

                                        Paid on Undyed Diesel Used

                                        for Off-Road or Other Exempt

                                        Purposes (with instructions)

                                        (R. 01/12 07/11)                                          ___07/11

    (38) DR-309640            Application for Refund of Tax

                                        Paid on Undyed Diesel

                                        Consumed by Motor Coaches

                                        During Idle Time in Florida

                                        (R. 01/12 01/11)                                          ___01/11

    (39) DR-309645            2012 2011 Refundable Portion

                                        of Local Option and State

                                        Comprehensive Enhanced

                                        Transportation System (SCETS)

                                        Tax (R. 01/12 01/11)                                   ___01/11

    (40) DR-309660            Application for Pollutants

                                        Pollutant Tax Refund

                                        (R. 01/12 01/11)                                          ___01/11

    (41) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), 526.206 FS. Law Implemented 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5), 1-11-10, 7-28-10, 1-12-11, 7-20-11,________.

     

    PART II TAX ON ALTERNATIVE FUEL

    12B-5.200 Retailers of Alternative Fuel.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a)1. No change.

    2. Each initial or renewal application must be accompanied by a $5 filing registration fee.

    (b) through (c) No change.

    (3) through (5) No change.

    Rulemaking Specific Authority 206.14(1), 206.59(1), 206.877, 213.06(1) FS. Law Implemented 206.485, 206.877, 206.89 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06,________.

     

    PART IV TAX ON POLLUTANTS

    12B-5.400 Producers and Importers of Pollutants.

    (1) through (2) No change.

    (3) LICENSING AND BONDING.

    (a) through (d) No change.

    (e) No bond is will be required to obtain a pollutant tax license for the sole purpose of applying for refunds of tax paid on pollutants, as provided in Section 206.9942, F.S. if three times the average monthly pollutants tax paid or due is less than $50.

    (4) through (7) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 213.06(1), 213.755(8) FS. Law Implemented 206.9915, 206.9925, 206.9931, 206.9935, 206.9941, 206.9942, 206.9943, 213.755 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 6-1-09,________.

     


    NAME OF PERSON ORIGINATING PROPOSED RULE: Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-6745
    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 20, 2011
    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 29, 2011 (Vol. 37, No. 30, pp. 2187-2188). No comments were received by the Department.

Document Information

Comments Open:
9/30/2011
Summary:
The proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants): (1) revise terms to be consistent with the statutory terms “license tax” and “filing fee” for purposes of obtaining an annual Florida fuel tax license; (2) clarify that there is no license fee or license tax for local government users or mass transit systems to obtain a Florida fuel tax license; (3) clarify bonding requirements for licensing of wholesalers ...
Purpose:
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. ...
Rulemaking Authority:
206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), 526.206 FS.
Law:
119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.11, 206.404, 206.41, 206.43, 206.44, 206.485, 206.64, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9835, 206.9865, 206.9931, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS.
Contact:
Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-6745
Related Rules: (14)
12B-5.030. Importers
12B-5.040. Carriers
12B-5.050. Terminal Suppliers
12B-5.060. Wholesalers
12B-5.070. Terminal Operators
More ...