A bond that equals three times the estimated average monthly gallons/barrels of petroleum products purchased times the total tax levied, not to exceed $100,000, is
required. If the average monthly gallons/barrels of petroleum is less than $50, a bond is not required.
Pollutants tax is reported using the Pollutants Tax Return (Form DR-904 ), which includes instructions. You can file and pay pollutants tax 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 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
The Department may authorize quarterly, semi-annual or annual filing periods if the following requirements are met.
- less than $100 in pollutants tax in the previous quarter;
- less than $200 in pollutants tax during the preceding 6 months; or
- less than $400 in pollutants tax during the preceding 12 months.
When quarterly, semi-annual, or annual reporting is authorized by the Department, you must file your return prior to the 20th day of the month following the collection
period. Call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays, if you qualify and would like to request an
alternative filing period.
Taxpayers who paid $20,000 or more in pollutants tax during the most recent state fiscal year (July 1 - June 30) are required to file and 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.