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DR-248

R. 03/09

Page 2

GENERAL INFORMATION

“Alternative fuel” is liquefied petroleum gas or compressed natural

Persons fueling vehicles from their own facilities must pay an annual

gas product (or combination) used in an internal combustion engine

decal fee for each cent of tax imposed by counties with a local-

or motor to propel any form of vehicle or machine. Alternative fuel

option fuel tax. This annual decal fee is:

also includes all forms of fuel commonly or commercially known

• $11.00 for each cent of tax imposed on Class A vehicles

or sold as butane gas, propane gas or any other form of liquefied

• $15.00 for each cent of tax on Class B vehicles

petroleum gas, or compressed natural gas. (Reference: Section

206.86(4) Florida Statutes.)

• $21.00 for each cent of tax on Class C vehicles

All owners or operators of vehicles powered by alternative fuel must:

(See sections 336.021 and 336.025, F.S. This fee is in addition to

the state alternative fuel fee imposed by sections 206.877(1)(a) and

• Obtain a valid Alternative Fuel Use Permit from the

336.026(1)(b), F.S.) Persons who do not operate their own fueling

Department of Revenue.

facilities must indicate and pay the appropriate local fee for the

• Pay an annual decal fee on each motor vehicle according

particular county where the vehicles are predominately used.

to the current rate schedule. (This fee is paid instead of the

It is unlawful for any person to operate a motor vehicle required to

excise tax imposed by Chapter 206, F.S.)

have a decal upon the highways of this state without a decal unless

The Department issues annual decals beginning January 1st of each

that motor vehicle is titled outside the state.

year. Decals are valid January 1st through December 31st for the

No person may put liquefied petroleum gas or compressed natural

year issued. The decal must be attached to the upper corner of the

gas into the fuel supply tank of a motor vehicle required to have an

front windshield on the driver’s side of the motor vehicle for which

alternative fuel decal unless the vehicle has a decal attached to it as

it is issued. For motorcycles or other vehicles without a windshield,

required by this section. When transacting sales of fuel placed into a

the decal must be placed where it is plainly visible at all times.

vehicle displaying a decal, record the sale on an invoice, and include

on the invoice the decal number, the motor vehicle license number,

and the number of gallons placed into the motor vehicle.

A valid identifying decal issued to a motor vehicle will be transferable

to the new owner of that vehicle for the remainder of the issuance

period if the owner notifies the Department of such transfer within

ten days of the transfer.

How to Complete the Alternative Fuel Use Permit—Application and Decal Order Form

Determine the name of the county in which the vehicle is

• A hearse or ambulance

predominantly used. (Persons who do not operate their own

• Motor vehicles for hire which transport nine passengers or

fueling facilities should determine the county where each

vehicle(s) is predominately used and fueled.)

• Recreational vehicles or motor homes whose net weight is

Determine the class code of each vehicle as defined below:

4,500 pounds or more

• Motor vehicles for hire operated wholly within a city or within

Class A

25 miles of the city

• Motorcycles

Class C

• Mopeds

• Heavy trucks or truck tractors whose gross vehicle weight is

• Motorized bicycles

5,001 pounds or more

• Automobiles for private use

Enter the county name in which the vehicle or machine is

• Trucks whose net weight does not exceed 5,000 pounds

primarily used and number of vehicles for each class.

• Antique trucks with a net weight of not more than 3,000

For each class, multiply the number of vehicles by the

pounds

corresponding rate and enter each Class Total. (State fees and

• Manufactured more than 20 years prior to the current

local option fees have been combined.)

date, or an engine manufactured to the specifications

of the original engine

For each county code, add the number of vehicles under each

class and enter the sum in the Total Vehicles column under

• Motor vehicles for hire which transport less than nine

Class A+B+C.

passengers

• Recreational vehicles or motor homes whose net

For each class, determine the total decals by adding the

weight is less than 4,500 pounds

figures in the Number of Vehicles column. Enter the sum in the

Total Decals row. The total of the number of vehicles under

Class B

Class A+B+C must agree with the total of the Total Decals

• Semi-trailers equipped with machinery and designed

row.

for the exclusive purpose of well drilling, excavating,

construction, spraying or similar activity

For each county code, add the class total dollar amounts and

enter the sum in the Annual Fees column under Class A+B+C.

• School buses used exclusively to transport students

to and from school or church activities or functions

Determine the annual fees by adding the dollar amounts in

within their county

each Class Total column. Enter the sum in the Annual Fees

• Motor vehicles operated solely as a wrecker, owned

row for each class. The sum of the Class A+B+C Annual Fees

and operated by a garage in connection with its

must agree with the sum of the dollar amounts in the Annual

regular business

Fees row for Classes A, B, and C.

Continued on next page

Form Dr-248 - Alternative Fuel Use Permit Application, Renewal, And Decal Order Form - 2009 Page 3

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