RULE NO: RULE TITLE
12B-5.150: Public Use Forms

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 36 No. 14, April 9, 2010 issue of the Florida Administrative Weekly.

In response to written comments received from the Joint Administrative Procedures Committee, dated May 11, 2010, Forms DR-156, DR-156R, DR-166, and DR-185 will be changed.

Form DR-156, Florida Fuel Tax Application, has been amended as follows:

        Information Page – How much is the filing registration fee/license tax?

        The filing application fee for a retailer wholesaler of alternative fuel is $5. There is no fee for a local government user of diesel fuel or mass transit system. The license tax fee for each of the other license categories is $30.

        Page 4 – Bond Information

        The license categories shown below usually require a bond. A wholesaler who has no import or export activity that sells only undyed diesel fuel and that is not authorized by the Department to remit fuel tax to its supplier is not required to have a bond. Please complete the information as it applies to your business to determine the bond(s) you must obtain.

        Page 4 – Pollutants

        Your bond will not exceed $100,000 and no bond is required if your three month tax liability is less than $50.

Form DR-156R, Renewal Application for Florida Fuel/Pollutant License, has been as follows:

        Page 1 – How much is the renewal license tax/registration fee?

        The renewal license tax/registration fee for each of the license categories and each terminal location is $30. A $30 registration fee is not due for a pollutant license if you are also obtaining a fuel license.

        Page 4 – Bond Information

        The license categories shown below usually require a bond. A wholesaler who has no import or export activity that sells only undyed diesel fuel and that is not authorized by the Department to remit fuel tax to its supplier is not required to have a bond. An applicant applying for a pollutants tax license for the sole purpose of applying for refunds pursuant to Section 206.9942, F.S., of tax-paid pollutants is not required to post a bond.

        Please list the information on the bonds your business currently has secured.

Form DR-166, Florida Pollutant Tax Application, has been amended as follows:

        Page 1 – “Are there additional fees?”

        Most applicants are required to post a bond. The bond shall equal three times the average monthly pollutants tax paid or due during the past 12 months, not to exceed $100,000. If the three-month tax liability is less than $50, we do not require a bond. New registrants should base their bond on a reasonable estimate. An applicant applying for a pollutants tax license for the sole purpose of applying for refunds pursuant to Section 206.9942, F.S., of tax-paid pollutants is not required to post a bond. . . .

        Page 2 – Question 15, Instructions for Completing Form DR-166

        Bonding Requirements – . . . We do not require a bond if your three-month tax liability is less than $50.

        Page 2 – Category “Filing Tips”

        When completing your application, be sure to provide: . . .

  P A surety bond (see Question 15 on the application and detailed instructions for computing the bond amount). Do not obtain a surety bond if your average monthly tax liability, multiplied by three, is less than $50. Your surety bond must be signed and accompanied by a Power of Attorney from a Florida resident agent.

        Page 4 – The last sentence of category “Question 15”

        Your bond will not exceed $100,000. If your three month tax liability is less than $50, a bond is not required.

Form DR-185, Application for Fuel Tax Refund Permit, has been amended as follows:

        Indicate Type of Permit Requested:

●          Municipality (see as defined in Section 206.41(4)(d) 206.86(11), Florida Statutes (F.S.))

●          Farmer (see as defined in Section 206.41(4)(c)2., F.S.) The taxes paid on motor fuel placed in licensed and/or regis­tered vehicles do does not qualify for a refund.

●          Mass Transit System (as defined in Section 206.86(12), F.S., see Section 206.41(4)(b), F.S.) A contract defining the activity, period, and expiration date must be included with the DR-185.

●          School District (see as defined in Section 206.41(4)(e) 206. 86(11), F.S.)

●          Commercial Fishing Fishermen (as defined in Section 206.41(4)(c)3., F.S.) The taxes paid on motor fuel used for sport and/or pleasure fishing do does not qualify for a refund.

●          County (see as defined in Section 206.41(4)(d) 206. 86(11), F.S.)

●          Private Schools (as defined in Section 1002.01(2), F.S., see Section 206.41(4)(e), F.S.)

●          Commercial Aviation Purposes (as defined in Section 206.41(4)(c)4., F.S.)

Item 5. will be amended to read:

        5. The Florida Department of Revenue will may require a corporate surety bond of $1,000 with an Application For Refund Permit for any person who violates an applicable provision of Section 206.41, F.S., or is convicted of bribery, theft, or false swearing within the preceding five years, or if the department has evidence of the applicant’s financial irresponsibility.

Subsections (3), (4), (11), and (15) of Rule 12B-5.150, F.A.C., have been changed, so that, when adopted, those subsections will read:

(3) DR-156           Florida Fuel Tax Application (R. 05/10 01/05)                                                         ____ 04/07

(4) DR-156R         Renewal Application for Florida Fuel/Pollutant License (R. 05/10 10/05)          ____ 05/06

(11) DR-166         Florida Pollutant Tax Application (R. 05/10 03/09)                                                 ____ 04/09

(15) DR-185         Application for Fuel Tax Refund Permit (R. 05/10 07/07)                                       ____ 07/07