Florida's Pollutants Tax
Florida's Pollutants Tax applies to the production or importation of petroleum products, perchloroethylene, solvents, ammonia, chlorine, and pesticides.
The tax collected is managed under the following trust funds:
- Coastal Protection
- Inland Protection
- Water Quality Assurance
- Hazardous Waste Management
The tax applies once to each gallon/barrel of pollutants when first produced or imported into the state. When sold to a dry-cleaning facility, perchloroethylene is subject to both taxes: once under the Water Quality Assurance Trust Fund and again under the Hazardous Waste Management Trust Fund. Click here for tax rates.
Who Remits the Tax
Persons who first produce or import the pollutant are responsible for payment and remittance of the tax, using a Pollutants Tax Return (Form DR-904).
The tax on pollutants is paid only once by the importer or producer who owns the pollutant when it is first imported, produced, or removed from storage in the state.
Registration
You must register with the Department of Revenue before beginning business in Florida.
Form and Fee
To register, complete a Florida Pollutant Tax Application (Form DR-166). The annual registration fee for pollutants tax is $30.
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.
Tax Must Be Separately Stated
Any person, other than a retail dealer, who sells previously taxed pollutants, and any person subject to taxation who is selling pollutants not previously taxed, must certify or separately state the amount of tax paid on any charge ticket, sales slip, invoice, or other tangible evidence of the sale. The seller must also provide a statement that the pollutants tax has been paid and show the amount of tax paid per barrel.
What is Exempt?
Petroleum products exported from the first storage facility where they are held in this state, or bunkered into marine vessels engaged in interstate or foreign commerce by the licensed terminal supplier, importer, wholesaler, or producer who first imported them, are exempt from the tax imposed for inland protection and water quality.
Pollutants exported from the initial location where they are held in this state by the licensed importer or producer are exempt from the tax imposed for water quality.
Solvents consumed in the production of a nonpollutant material are exempt from the tax imposed for water quality.
When Tax is Due
Tax is due on the first day of the month following the month of sale or first removal of the pollutant from storage in this state. Returns and payments postmarked after the 20th are late. However, if the 20th falls on a Saturday, Sunday, or state or federal holiday, returns will not be considered late if they are postmarked on the first business day following the 20th.
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