Form Dr-156 - Florida Fuel Or Pollutants Tax Application (Page 3 of 19) in pdf

DR-156

R. 01/18

• Florida Department of Law Enforcement (FDLE) and

How much is the license?

the Federal Bureau of Investigation (FBI) – Information

A registration fee is not required to obtain a fuel or pollutants

on how to initiate an external background check will

license.

be provided by the Department of Revenue upon

When are licenses issued?

receipt of your Florida Fuel or Pollutants Tax Application

The Department will mail the Fuel/Pollutants License

(Form DR-156).

(Form DR-114) to you when all application requirements have

Persons required to undergo a background check include:

been met. A Fuel/Pollutants License authorizes you to begin

• The license holder.

conducting business for the activities listed on the license. If

you do not send the required form(s) to the Department and

• The sole proprietor of the license holder.

complete the background investigation(s), we will not be able

• A corporate officer or director of the license holder.

to approve your application. Licenses are typically issued

• A general or limited partner of the license holder.

within two weeks.

• A trustee of the license holder.

A Fuel/Pollutants License (Form DR-114) is valid for one year

• A member of the unincorporated association license holder.

(January 1 – December 31) and must be renewed annually.

The Department mails annual renewal forms to all registered

• A participant in a joint venture of the license holder.

certificate holders beginning in October. Be sure to notify the

• The owner of any equity interest in the license holder,

Department of business address changes so that you will

whether as a common shareholder, general or limited

receive information and renewal forms. If you do not annually

partner, voting trustee, or trust beneficiary.

renew your Fuel/Pollutants License, you will be required to

• An owner of any interest in the license or license holder,

submit a new registration application and undergo another

including any immediate family member of the owner, or

background investigation.

holder of any debt, mortgage, contract, or concession from

When do I begin filing tax returns?

the license holder, who is able to control the business of

the license holder.

Tax returns must be filed monthly, beginning with the month

your business opens. A return must be filed even if no tax was

Note: Publicly held corporations that are traded on a national

collected. A retailer of natural gas is not required to report or

securities exchange, mass transit system providers and local

pay tax on natural gas fuel purchases until January 1, 2019.

governments are exempt from undergoing a background check.

What if I am already doing business and have not applied?

Step 3. Bonding – Florida law requires you to file one or more

The business owner should immediately stop operating and

bonds with the Florida Department of Revenue before a terminal

contact the Account Management Fuel Unit to properly register

supplier, wholesaler, importer, exporter, or pollutants license

and make arrangements to calculate and remit any taxes or

may be issued. Other than an importers license, the bond

penalties due.

must equal three times the estimated average monthly gallons

purchased times the total tax levied, not to exceed $100,000.

When do I need to contact the Department of Revenue?

An importer’s bond must equal 60 days of tax liability. There

• If you move.

is not a maximum bond amount for an importers license. A

• If you need assistance.

separate bond is required for each product type. If the average

is less than $50, no bond is required.

• If you close your business.

Complete the Bond Worksheet (Form DR-157W). Provide the

• If you change your contact person.

required Fuel or Pollutants Tax Surety Bond (Form DR-157),

• If you change or add a licensable business activity.

Assignment of Time Deposit (Form DR-157A), Fuel or Pollutants

How do I get more information?

Tax Cash Bond (Form DR-157B), or Irrevocable Letter of Credit

located on our website at under

• For assistance with this application or general information

Forms and Publications.

about fuel tax, call Taxpayer Services at 850-488-6800,

Monday through Friday (excluding holidays).

Step 4. Enrolling to File and Pay Electronically – Terminal

• Information and forms are available on our website at

suppliers, wholesalers/importers, blenders, terminal operators,

petroleum carriers, and exporters are required to file and pay

electronically. In addition to all other penalties, Florida law

imposes a monthly penalty of $5,000 for failing to file and pay

electronically. Enroll to file and pay electronically on our website

at floridarevenue.com or by completing an Enrollment and

Authorization for e-Services (Form DR-600).

Step 5. Submitting your Application - Mail your application

(Form DR-156) and bond worksheet (Form DR-157W) to:

ACCOUNT MANAGEMENT FUEL UNIT MS 1-5730

FLORIDA DEPARTMENT OF REVENUE

5050 W TENNESSEE ST

TALLAHASSEE FL 32399-0160

Form Dr-156 - Florida Fuel Or Pollutants Tax Application Page 3

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