Florida Statutes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.021 - Application for license; carriers.


(1) It is unlawful for any person to engage in business as a private or common carrier of motor fuel within this state or to engage in the business of transporting fuel by pipeline or marine vessel unless he or she is the holder of an unrevoked license issued by the department to engage in such business.
(2) To procure such license, a person shall file with the department an application under oath and in such form as the department may prescribe, setting forth:
(a) The name under which the person will transact business within the state.
(b) The location, with street number address, of his or her principal office or place of business within this state and the location where records will be made available for inspection.
(c) The name, federal employer identification number or, if such number is not available, the social security number, and complete residence address of the owner or the names and addresses of the partners, if such person is a partnership, or of the principal officers, if such person is a corporation or association; and, if such person is a corporation organized under the laws of another state, territory, or country, he or she shall also file with the application a certified copy of the certificate or license issued by the Department of State showing that such corporation is authorized to transact business in the state.

(3) Each license must be renewed annually through application.
(4) Any person transporting fuel without first obtaining such license commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Such person shall also be subject to the provisions of s. 206.205.

(5)(a) Notwithstanding any provision to the contrary contained in this chapter, the department may grant a temporary fuel license for immediate use if:
1. The Governor has declared a state of emergency under s. 252.36; or
2. The President of the United States has declared a major disaster in this state or in any other state or territory of the United States.

(b) Notwithstanding the provisions of this chapter requiring a license and a bond or criminal background check, the department may issue a temporary license as a carrier to a person who holds a valid Florida wholesaler, importer, exporter, or blender license or to a person who is an unlicensed dealer. A license may be issued under this subsection only to a business that has a physical location in this state and holds a valid Florida sales and use tax certificate of registration or that holds a valid fuel license issued by another state.
(c) A temporary license expires on the last day of the month following the month in which the temporary license was issued. The department may extend any temporary license on a month-to-month basis during the period of a declared state of emergency or major disaster as provided in this subsection. If the department extends a temporary license, the extended license expires on the last day of the month in which the temporary license was extended.
(d) In order to procure a temporary license, a nonresident business must provide to the department the information required in subsection (2); the federal identification number of the business or, if such number is unavailable, the social security number of the owner; and any other information that is required by the department.
(e) A temporary license authorized by this subsection may not be renewed if the licensee has not filed the required returns or made payment of the taxes required under this chapter.

History.—s. 75, ch. 85-342; s. 1060, ch. 95-147; s. 3, ch. 95-417; s. 16, ch. 2007-106; s. 10, ch. 2017-36.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 206 - Motor and Other Fuel Taxes

Part I - Motor Fuels (Ss. 206.01-206.64)

206.01 - Definitions.

206.02 - Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.

206.021 - Application for license; carriers.

206.022 - Application for license; terminal operators.

206.025 - Application by person whose license has been canceled; procedure.

206.026 - Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.

206.0261 - Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited.

206.027 - Licenses not assignable.

206.028 - Costs of investigation; department to charge applicants; contracts with private companies authorized.

206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers.

206.04 - License number and cards; penalties.

206.045 - Licensing period.

206.05 - Bond required of licensed terminal supplier, importer, exporter, or wholesaler.

206.051 - Importer and exporter; credit authorization and bonding requirements.

206.052 - Export of tax-free fuels.

206.054 - Payment of taxes by importers.

206.055 - Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements.

206.06 - Estimate of amount of fuel taxes due and unpaid.

206.07 - Suits for collection of unpaid taxes.

206.075 - Department’s warrant for collection of unpaid taxes.

206.08 - Reports from persons who do not purchase tax-free motor fuel.

206.09 - Reports from carriers transporting motor fuel or similar products.

206.095 - Reports from terminal operators.

206.10 - Reports to be filed whether taxes due or not.

206.11 - Penalties.

206.12 - Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel.

206.13 - Refund or credit of taxes erroneously paid or illegally collected.

206.14 - Inspection of records; audits; hearings; forms; rules and regulations.

206.15 - Fuel taxes a lien on property.

206.16 - Officer selling property.

206.17 - Department to furnish certificates of liens.

206.175 - Foreclosure of liens.

206.18 - Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.

206.199 - Transportation of motor fuel by pipeline or marine vessel.

206.20 - Transportation of motor fuel over public highways.

206.204 - Transportation of motor fuel by boats over the navigable waters of this state.

206.205 - Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.

206.21 - Trial of issues interposed by defense; sale, etc.

206.215 - Costs and expenses of proceedings.

206.22 - Restraining and enjoining violations.

206.23 - Tax; must be stated separately.

206.24 - Department and agents may make arrests, seize property, and execute warrants.

206.25 - Method for collection of tax cumulative.

206.27 - Records and files as public records.

206.28 - Exchange of information among the states.

206.404 - License requirements for retail dealers and resellers; penalty.

206.41 - State taxes imposed on motor fuel.

206.413 - Liability for tax; interstate agreement; penalties.

206.414 - Collection of certain taxes; prohibited credits and refunds.

206.416 - Change in state destination.

206.42 - Aviation gasoline exempt from excise tax; rocket fuel.

206.43 - Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction.

206.44 - Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.

206.45 - Payment of tax into State Treasury.

206.46 - State Transportation Trust Fund.

206.47 - Distribution of constitutional fuel tax pursuant to State Constitution.

206.48 - Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.

206.485 - Tracking system reporting requirements.

206.49 - Invoice to show whether or not tax paid; liability.

206.56 - Unlawful use of tax collected; theft of state funds.

206.59 - Department to make rules; powers.

206.60 - County tax on motor fuel.

206.605 - Municipal tax on motor fuel.

206.606 - Distribution of certain proceeds.

206.608 - State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.

206.609 - Transfer of funds to the Agricultural Emergency Eradication Trust Fund.

206.61 - Municipal taxes, limited.

206.62 - Certain sales to United States tax-exempt; rules and regulations.

206.625 - Return of tax to municipalities, counties, and school districts.

206.626 - Refunds to ethanol dealers.

206.63 - Definitions; s. 206.64.

206.64 - Refunds on fuel used for agricultural or commercial fishing purposes.