​​​ ​​​Mass Transit System Provider

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 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

Mass transit system providers report acquisitions, inventory, and usage using the Mass Transit System Provider Fuel Tax Return (Form DR-309633 PDF Icon). Instructions (Form DR-309633N​ PDF Icon) 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 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 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.

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.