​​​​​​​ Pollutants Tax

​​​​Pollutants are defined as liquid commodities made wholly or partially from petroleum products, pesticides, ammonia, chlorine, perchloroethylene, or solvents. Pollutants do not include gases, liquefied petroleum gas, medicinal oils, waxes, or products intended for application to the human body. See the Florida's Pollutants Tax Brochure (GT-800032 PDF Icon) for a detailed list of pollutants.

Tax Rates

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.

Bond Requirement

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.

File and Pay Tax

Pollutants tax is reported using the Pollutants Tax Return (Form DR-904 PDF Icon), 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.