Form Dr-156 - Florida Fuel Or Pollutants Tax Application Page 15

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DR-157W
2018
Bond Worksheet
R. 10/13
Page 3
The Department annually publishes the state and local motor fuel tax rates for each county in a Tax Information Publication (TIP) on Fuel Tax Rates.
Exhibit B contains the motor fuel tax rate in the “Total Tax Imposed” column and the “Local Option Above Minimum” rate for each county. The an-
nual TIPs are posted on the Department’s web site at . Use the most recent annual TIP to determine the applicable tax rates for
purposes of calculating the bond amount.
Table A1
Terminal Suppliers, Wholesalers with EFT Authority, and Exporters
Column 2
Column 1
Column 3
Column 4
Column 5
Column 6
(Estimated Average Monthly Gallons)
(Product Type)
(Tax Rate)
(Tax Due)
(Months)
(Bond Amount)
($100,000 cap)
Motor Fuel
*$
$
3
$
($100,000 cap)
Diesel Fuel
$.323
$
3
$
($100,000 cap)
Aviation Fuel
$.069
$
3
$
* For a Single County: To calculate the Tax Due (Column 4), multiply the estimated average monthly gallons (Column 2) by the “Total Tax Imposed”
(Exhibit B of the most current rate TIP) in the county where the product will be sold.
For Multiple Counties: Calculate the Tax Due (Column 4) using one of two methods:
In Column 3, enter $.34604, the average tax imposed. Multiply the estimated average monthly gallons (Column 2) by
$.34604
to calculate
the Tax Due (Column 4); or,
For each county where the product will be sold, multiply the estimated average monthly gallons (Column 2) by the “Total Tax Imposed”
(Exhibit B of the most current rate TIP) for that county to calculate the tax due. Total the tax due for each county and enter the total tax due
for all counties in Column 4.
Table A2
Wholesalers Without EFT Authority
Column 2
Column 1
Column 3
Column 4
Column 5
Column 6
(Product Type)
(Estimated Average Monthly Gallons)
(Tax Rate)
(Tax Due)
(Months)
(Bond Amount)
($100,000 cap)
Motor Fuel
**$
$
3
$
** Calculate the Tax Due (Column 4) using one of two methods:
In Column 3, enter $.03, the average local option tax above the minimum. Multiply the estimated average monthly gallons (Column 2) by
$.03
to calculate the Tax Due (Column 4); or,
For each county where the product will be sold, multiply the estimated average monthly gallons by the local option tax above the minimum
(Exhibit B of the most current rate TIP) for that county to calculate the tax due. Total the tax due for each county and enter the total tax due
for all counties in Column 4.
Table B
Supplemental Bond for Importer License
Column 2
Column 1
Column 3
Column 4
Column 5
Column 6
(Product Type)
(Estimated Average Daily Gallons)
(Tax Rate)
(Tax Due)
(Days)
(Bond Amount)
Motor Fuel
***$
$
60
$
Diesel Fuel
$.323
$
60
$
Aviation Fuel
$.069
$
60
$
Total Importer Bond
Total
for all 3 fuel types
Imported
(No $ 100,000 cap)
$
*** For a Single County: To calculate the Tax Due (Column 4), multiply the estimated average daily gallons (Column 2) by the “Total Tax
Imposed” (Exhibit B of the most current rate TIP) in the county where the product will be sold.
For Multiple Counties: Calculate the Tax Due (Column 4) using one of two methods:
In Column 3, enter $.34604, the average tax imposed. Multiply the estimated average daily gallons (Column 2) by
$.34604
to
calculate the Tax Due (Column 4); or,
For each county where the product will be sold, multiply the estimated daily gallons (Column 2) by the “Total Tax Imposed” (Exhibit
B of the most current rate TIP) for that county to calculate the tax due. Total the tax due for each county and enter the total tax due
for all counties in Column 4.

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