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