Florida imposes a tax on the production or importation of pollutants. “Pollutants” includes any petroleum product, as well as pesticides, ammonia, chlorine, and solvents. The definition does not include liquefied petroleum gas, medicinal oils, and waxes. Products intended for application to the human body, for use in human personal hygiene, or for human ingestion are not pollutants, regardless of their contents. The tax applies once to each gallon/barrel of pollutants when first produced or imported into the state.
Registration — You must register with the Department of Revenue before beginning business in Florida. To get a license, you must submit a Florida Fuel or Pollutants Tax Application (Form GT-400401) and completed finger print card, and post a bond.
Bonding Requirements — You must be bonded at three times the average monthly pollutants tax paid or due during the past 12 calendar months, not to exceed $100,000. If the average is less than $50, no bond is required. New registrants should base their bonds on a reasonable estimate.
Pollutants Tax Rates — The following taxes on pollutants are paid by the importer or producer who owns the pollutant when it is first imported, produced, or removed from storage in the state.
|Coastal Protection||2 cents per barrel|
|Inland Protection||80 cents per barrel|
|Hazardous Waste Management||5 dollars per gallon of perchloroethylene|
|Water Quality||2.5 cents per gallon of motor oil and other lubricants|
5.9 cents per gallon of solvents (including perchloroethylene)
5 cents per barrel of petroleum products, pesticides, and chlorine
2 cents per barrel of ammonia
Note: Solvents consumed in the production of a nonpollutant material are exempt from the tax imposed for water quality.
Persons who first produce or import the pollutant must file pollutants tax using Revenue's secure web application or submit a Pollutants Tax Return (Form DR-904). Returns and payments are due on the 1st and late after the 20th day of the month following the collection period. You do not need to enroll for e-Services to use this application. Instead, you may log into the system with your Federal Employer Identification and Business Partner Numbers. The Department encourages all taxpayers to file electronically; the web application performs tax calculations for you.
If you paid tax of $20,000 or more in the prior state fiscal year, you must pay taxes electronically. Before you can pay electronically, you must enroll in our e-Services program. Taxpayers who pay electronically can download a payment due date calendar (Form DR-659). Once you are enrolled, you may pay electronically.
Download Florida's Pollutants Tax brochure.