The following taxes are imposed on products defined as pollutants.
| Per Barrel |
Per Gallon |
Products |
| Coastal Protection |
| 2 cents |
.048 cents |
All Pollutants |
| Water Quality |
|
2.5 cents |
Motor Oil and Other Lubricants |
|
5.9 cents |
Solvents |
| 5 cents |
.119 cents |
Petroleum, Chlorine, and Pesticides |
| 2 cents |
.048 cents |
Ammonia |
| Inland Protection |
| 80 cents |
1.904 cents |
All Pollutants |
| Hazardous Waste |
|
$5 |
Perchloroethylene |
Note: Solvents consumed in the production of a nonpollutant
material are exempt from the tax imposed for water quality.
A bond that equals three times the estimated average monthly
gallons/barrels of products purchased times the total tax levied, not
to exceed $300,000, 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
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
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 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.
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.
The Department may authorize quarterly, semi-annual or annual filing
periods if the following requirements are met.
You paid:
- 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 Taxpayer
Assistance at 850-488-6800 Monday-Friday, excluding holidays, if you
qualify and would like to request an alternative filing period.
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.
