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Taxes


How Pollutants Tax is Applied

What is Taxable?

Pollutants Tax Definitions

Seminars Offered

Whom to Call

Part IV, Chapter 206, F.S. (Pollutants Tax).

Part IV, Chapter 12B-5, F.A.C. (Pollutants Tax).

How Pollutants Tax is Applied

Coastal Protection -- Applies to petroleum products, crude oil (unless exported from the well site without intermediate storage or stoppage), pesticides, ammonia, chlorine, and all other pollutants except motor oil, other lubricants, and solvents.

Water Quality -- Applies to petroleum products, motor oil and other lubricants, solvents, and all other pollutants except crude oil.

Inland Protection -- Applies to petroleum products and all other pollutants except solvents, crude oil, pesticides, ammonia, and chlorine.

Hazardous Waste -- Applies to perchloroethylene.

Pollutants Tax Rates*

Coastal Protection

  • 2 cents per barrel

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

Inland Protection

  • 80 cents per barrel

Hazardous Waste Management

  • 5 dollars per gallon of perchloroethylene

*Rates are current as of the date this information was posted. Rates can change depending on the unobligated balance of the trust funds.