Qualified municipalities, counties, and school districts are entitled to a
refund on a portion of the taxes paid on diesel and motor fuel used on
road. Entities identified as a local governments are also qualified to
receive a refund of the state and local option taxes paid on diesel fuel
used off-road.
Municipalities, counties, and school districts that are also licensed as a
local government user may use dyed diesel fuel on the highway. However,
these entities will be responsible for paying a portion of the fuel tax on
these gallons.
Counties or municipalities that use fuel for highway use as a mass transit
system provider and as a local government user must have separate licenses
for each function and file separate returns.
File and Pay Tax
Local government users report acquisitions, inventory sales, and usage
using a
Local Government User of Diesel Fuel Tax Return
(Form DR-309634
). Instructions (Form DR-309634N
) are available. Form DR-309634 is also used to report fuel used on the
highway and to pay tax for the use of dyed diesel on the highway. You can
file a local government user report electronically using the Department's
free and secure
File and Pay
webpage.
Returns and payments are due on the 1st and late after the 20th day of the
month following the collection period. If the 20th is a Saturday, Sunday,
state holiday, or federal holiday, returns are timely if filed
electronically, postmarked or hand-delivered on the first business day
following the 20th.
A return must be filed for each collection period, even if no tax is
due.
Taxpayers who paid $5,000 or more as a local government user during the
most recent state fiscal year (July 1 - June 30) are required to pay
electronically during the next calendar year.
When you electronically pay only or you electronically file and pay at the
same time, you must initiate your electronic payment and receive a
confirmation number no later than 5:00 p.m., ET, on the business day prior
to the 20th to avoid penalty and interest. For a list of the electronic
payment deadlines, visit the Department's Forms and Publications webpage
and select the current year
Florida eServices Calendar of Electronic Payment Deadlines
(Form DR-659) under the
eServices
section.
If you file your return or pay tax late, a late penalty of 10% of any tax
due will be added for each month, or portion of a month, the return is
late. The maximum penalty is 50% and the minimum is $10, even if you file
a tax return with no tax due. A floating rate of interest applies to
underpayments and late payments of tax. Interest rates can be found on the
Department's
Tax and Interest Rates
webpage.
