Florida Dept. of Revenue - Terminal Operator

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Terminal Operator

Terminal operators are persons who own, operate, or otherwise control a terminal. A terminal is a storage and distribution facility for taxable motor or diesel fuel, supplied by pipeline or marine vessel, that has the capacity to receive and store a bulk transfer of taxable motor or diesel fuel. The facility must be registered with the Internal Revenue Service as a terminal and include a loading rack through which petroleum products are physically removed into tanker trucks or rail cars.

A terminal operator may own the motor or diesel fuel that is transferred through or stored in the terminal, but must be licensed as a terminal supplier.

Terminal operators who operate more than one terminal in Florida must file a separate return for each terminal.

File Return

Terminal operators must file the Terminal Operator Information Return (DR-309636) electronically. Instructions (Form DR-309636N PDF Icon ) are available. You can file and pay fuel tax electronically using the Department's free and secure eFile and Pay webpage.

Once enrolled for eServices, a terminal operator must create a secure file transfer account with SecureNet to file electronically. It is recommended that you use the same user ID and password provided during eServices enrollment. For instructions, review the BSWA Instruction Sheet PDF Icon , or visit the SecureNet website.

Licensed terminal operators must file their return using Extensible Markup Language (XML). An XML file can be created using off-the-shelf software, or by producing your own output. You must submit test files and receive approval from the Department prior to filing your return electronically. Visit the Department's Software Developer Information and Specifications webpage to download the Motor Fuel Taxes XML Package for instructions on testing and filing your terminal operator return electronically. If you have questions about filing errors, contact e-Services@floridarevenue.com and include "Terminal Operator" in the subject line.

Returns and schedules 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 on the first business day following the 20th. A return must be filed for each collection period.

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.

Terminal operators are required to file electronically. Florida law imposes a monthly penalty of $5,000 for failing to file electronically.

If you do not file a complete return, including all schedules, a $100 penalty will be assessed.

Tips for Electronic Filing

Confirmation - Once you have successfully submitted the return and payment, a confirmation number and a list of filing errors (if any) will be issued.

Manifest – Returns filed electronically will be reviewed for filing errors, identifying critical errors and compliance notices. Critical errors must be corrected before you can file your return. Compliance notices will not prevent the Department from processing your return; however, these notices should be reviewed to determine if a mistake was made on your return. Correct mistakes by filing a supplemental return prior to the due date of the return.