Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Section 12B-5.375 - Temporary Pollutant Importer License Issued Under a Declared Emergency

Universal Citation: FL Admin Code R 12B-5.375

Current through Reg. 50, No. 187; September 24, 2024

(1) General Information. When the Governor of Florida has declared a state of emergency pursuant to section 252.36, F.S., or when the President of the United States has declared a major disaster in Florida, another state, territory of the United States, or the District of Columbia, gasoline, gasohol, diesel, and aviation fuel imported into Florida is subject to the Florida pollutant tax. Any person who imports fuels subject to the Florida pollutant tax is required to hold a valid Florida pollutant license issued by the Department.

(2) Licensing.

(a) The Department will grant a temporary pollutant license to import pollutants into Florida when the Governor of Florida has declared a state of emergency pursuant to section 252.36, F.S., or when the President of the United States has declared a major disaster in Florida, another state, territory of the United States, or the District of Columbia to those persons who are granted a Florida temporary importer or temporary exporter license, as provided in rule 12B-5.121, F.A.C.

(b) The application submitted to the Department to obtain a Florida temporary fuel license, as provided in rule 12B-5.121, F.A.C., is sufficient to obtain a Florida temporary pollutant license. No additional application is required.

(c) The effective date of the Florida temporary pollutant license is the same date as the effective date of the temporary importer or temporary exporter license. The effective date of the temporary pollutant license is the date the application for a temporary fuel license is received by the Department or, when the application is not faxed or otherwise submitted electronically to the Department, the postmark date of the application.

(d) Duration of Temporary Pollutant Importer License.
1. A temporary pollutant importer license expires on the last day of the month following the month in which the temporary pollutant importer license is issued. For example, a person is issued a Florida temporary pollutant importer license effective July 15. The temporary importer license and the temporary pollutant importer license expire on August 31, at midnight.

2. A temporary pollutant importer license will be extended automatically when the temporary fuel license is extended. A temporary pollutant importer license will remain in effect for the period a temporary importer or exporter license is effective. No extension of a Florida temporary fuel or pollutant license will be granted to any temporary licensee who has failed to file required returns or to remit the fuels taxes, or the pollutant taxes, due to the Department.

(3) Temporary Pollutant Importers.

(a) The Florida pollutant tax accrues at the time of importation of motor, diesel, and aviation fuels into Florida.

(b) Dealers who hold temporary pollutant importer licenses are required to provide the assigned temporary pollutant license number to the licensed carrier that will transport fuel in Florida and record the temporary fuel license number on all shipping documents provided to the carrier.

(c) Holders of temporary pollutant importer licenses are required to pay the Florida pollutant taxes due to the Department when gasoline, gasohol, diesel, and aviation fuel is imported into Florida and the Florida pollutant taxes due have not been paid to an out-of-state dealer who holds a valid Florida pollutant license. Tax is due at the pollutant tax rates provided in subsection (5) of rule 12B-5.400, F.A.C.

(d) When the Florida pollutant tax is paid to an out-of-state dealer who holds a valid Florida pollutant license, no additional Florida pollutant tax is due.

(4) Exempt Sales. Petroleum products bunkered into marine vessels engaged in interstate or foreign commerce by a temporary pollutants importer are exempt from the Water Quality and the Inland Protection pollutant taxes.

(5) Taxable Sales. Temporary pollutants importers are required to pay to the Department the Florida pollutant taxes imposed under sections 206.9935(1), (2) and (3), F.S., on all taxable sales of fuel to Florida customers for which the Florida pollutant taxes were not collected at the time of purchase.

(6) Returns. A temporary pollutant importer must file a Pollutants Tax Return (Form DR-904, incorporated by reference in rule 12B-5.150, F.A.C.) on or before the 20th day of the month following the month of sale. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day that is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as this term is defined in chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A "legal holiday" pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(7) Refunds and Credits. A temporary pollutant importer that is entitled to a refund of pollutant taxes pursuant to section 206.9942, F.S., is required to file a quarterly Application for Pollutants Tax Refund (Form DR-309660, incorporated by reference in rule 12B-5.150, F.A.C.), as provided in subsection (7) of rule 12B-5.400, F.A.C.

Rulemaking Authority 206.14(1), 206.59(1) FS. Law Implemented 206.9925, 206.9931(2), 206.9942, 206.9943(4) FS.

New 6-1-09.

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