Form Dr-156 - Florida Fuel Or Pollutants Tax Application Page 13

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DR-157W
Bond Worksheet Instructions
R. 10/13
TC
Rule 12B-5.150
Florida Administrative Code
Effective 01/14
Florida law requires you to file one or more surety bonds or other form of security with the Florida Department of
Revenue before a terminal supplier, importer, exporter, or pollutant license may be issued. Instead of a surety bond, you
may submit an assignment of time deposit, cash bond, or an irrevocable letter of credit.
To compute the bond(s) required for your license classification(s), complete the attached bond worksheet and
include it with your Florida Fuel or Pollutants Tax Application (Form DR-156). If you have questions, please call Account
Management - Fuel Unit at 850-488-6800.
Fuel and Pollutant Bond Requirements
Bond
Background
Fuel License Type
Requirement
Investigation
No
Air Carrier
No
Blender
No
Yes
Bio-diesel Manufacturer
Yes
Yes
Exporter
Yes
Yes
Municipality, County, or School District
No
No
Mass Transit
No
No
Petroleum Carrier (Private/Common)
No
Yes
Pollutants
Yes
Yes
Retailer of Natural Gas (*not effective until 1/1/2019)
Yes*
Yes
Terminal Operator
No
Yes
Terminal Supplier
Yes
Yes
Wholesaler
Yes
Yes
Wholesaler/Importer
Yes
Yes
Worksheet Instructions
Step #1: Fuel Product Type (COLUMN 1). Identify the table(s) associated with the license type(s) that require a bond or
or other security. Identify the fuel type(s) that you will deliver or import into Florida or export out of Florida.
Terminal Suppliers
Table A1
Wholesaler With EFT Authority*
No Import Activity
Table A1
With Import Activity
Table A1 and Table B
Export Activity
Table A1
Wholesaler Without EFT Authority*
No Import Activity
Table A2
With Import Activity
Table A2 and Table B
Export Activity
Table A1
Pollutants
Table C
Exporters
Table A1
*EFT Authority — Allows wholesalers to withhold payment of tax to a terminal supplier until the 19th day of
the following month in which the fuel was purchased.

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