Any person who uses tax-paid motor or diesel fuel for mass public transportation is entitled to a refund. Mass public transportation is defined as persons authorized
to operate within any city, town, municipality, county, or transit authority region in Florida, as distinguished from any over-the-road or charter system.
Mass Transit System Providers may use dyed diesel fuel on the highway. However, these entities will be responsible for paying a portion of the fuel tax on these
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
Mass transit system providers report acquisitions, inventory, and usage using the Mass Transit System Provider Fuel Tax
Return (Form DR-309633 ). Instructions
) are available. Form DR-309633 is also used to report credits of tax-paid fuel used on the highway and
to pay tax for the use of dyed diesel on the highway. You can file a mass transit system provider report electronically using the Department's free and secure
File and Pay web page.
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.
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 payment due dates, visit the Department's Forms and
Publications web page and select the current year Florida e-Services Calendar of Due Dates (Form DR-659) under the
Taxpayers who paid $20,000 or more as a mass transit system provider during the most recent state fiscal year (July 1 - June 30) are required to pay electronically
during the next calendar year.
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 web page.