Instructions for Form DR-309634 "Local Government User of Diesel Fuel Tax Return" - Florida

This document contains official instructions for Form DR-309634, Local Government User of Diesel Fuel Tax Return - a form released and collected by the Florida Department of Revenue.

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Download Instructions for Form DR-309634 "Local Government User of Diesel Fuel Tax Return" - Florida

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DR-309634N
Instructions for Filing
R. 01/15
Local Government User of Diesel Fuel Tax Return
TC
Rule 12B-5.150
Florida Administrative Code
For Calendar Year
2020
Effective 01/15
General Information
in Tax Information Publications (TIPs) that are updated
semiannually on January 1 and July 1 of each year and
Who must file?
posted online at: floridarevenue.com/taxes/tips.
Licensed local government users must use this return
Supplemental Returns: If you must correct a previously
monthly to report acquisitions, inventory, and use of
filed fuel tax return or supporting schedule information,
gasoline, undyed diesel, dyed diesel, and biodiesel fuel.
please contact Return Reconciliation at 850-488-6800 to
This return is also used to report credits of tax-paid gasoline,
obtain specific supplemental return instructions and blank
undyed diesel, and biodiesel fuel used on the highway,
forms.
and to pay tax for the use of dyed diesel on the highway
Note: A supplemental return is any data reported to the
as defined under section (s.) 206.87(1) (a), (b), (c), and (d),
Florida Department of Revenue that adjusts or corrects
Florida Statutes (F.S.).
an original return. The values listed within a supplemental
Counties or municipalities that use fuel for both highway use
return must reflect the difference between the original and
as a mass transit system provider and as a local government
any previously filed supplemental return(s) and the corrected
user must have separate licenses for each function and
return. Corrections to understated gallons or additional
file separate returns. Fuel used by a Mass transit system
transactions not included on the original return must be
provider must be reported on the Mass Transit System
reported as positive values. Erroneously reported gallons or
Provider Fuel Tax Return (DR-309633). Fuel for county
overstated transactions included on the original return must
and municipal highway use must be filed on the Local
be reported as negative values.
Government User of Diesel Fuel Tax Return (DR-309634).
Tax and Credit Rates: The applicable tax and credit
A county or municipality that uses fuel for highway use may
rates are entered by the Department. The state tax rate
report that activity and school district activity on the same
on fuel and the county fuel tax rates imposed by counties
return if the FEIN for the county or municipality and school
as provided in ss. 206.41, 206.87, 206.9825, 212.05,
district are the same. If the school district has a different
and 212.08(4), F.S., are published annually in TIPs on the
FEIN, the school district must file a separate return.
Department’s website at: floridarevenue.com/taxes/tips.
Return Due Date: Your tax return is due to the Department
Reporting of Biodiesel Product Types
on the 1st day of the month following the collection period.
Biodiesel (B100): Biodiesel and products labeled or
Returns filed electronically will be considered late if they are
marketed as biodiesel, including products known as “B100,”
not received by the Department or its agent on or before
that have not been blended with petroleum diesel, are
the 20th day of each month. If you do not file your return
included in the definition of diesel. These products are
electronically, it must be post-marked or hand-delivered
taxable at the diesel fuel rate when produced in or imported
to the Department on or before the 20th day of the month
into this state in the same manner as petroleum diesel.
following the collection month. If the 20th day is a Saturday,
Report unblended biodiesel as Product Type B00. Report
Sunday, state or federal holiday, electronic and paper returns
tax paid fuel on Schedule 1A, and carry the total gallons to
will be accepted as timely if filed on the next business day.
Part II, Line 2, Column D, F, or H. Report tax unpaid fuel on
Electronic Filing: File your Local Government User of Diesel
Schedule 2A, and carry the total gallons to Page 4, Part II,
Fuel Tax Return by using our on-line application. You may
Line 2, Column E, G, or I.
enroll to file electronically on our website at:
Note: Municipalities, counties, and school districts that
floridarevenue.com.
produce biodiesel for sale must obtain a wholesalers
Payment Due Date: You must initiate your electronic
license and report inventory, production and sales on the
payment no later than 5:00 p.m., ET, on the business day
Wholesaler/Importer Fuel Tax Return (DR-309632).
prior to the 20th. You must send electronic payments on
Dyed Biodiesel (B100): Biodiesel dyed to the specifications
or before the initiation deadlines. (Check the Calendar of
of s. 206.8741, F.S., is exempt from diesel fuel tax. Report
Due Dates, Form DR-659.) Visit the Department’s website
dyed biodiesel as Product Type D00. Report tax unpaid
at: floridarevenue.com for information on filing and paying
fuel on Schedule 2A, and carry the total gallons to Page 4,
taxes electronically.
Part II, Line 2, Column E, G, or I.
Late Returns: If your payment or return is late, a
Biodiesel Blends (167): A biodiesel blend is defined as
delinquency penalty of 10 percent of any tax due will be
undyed biodiesel blended with petroleum diesel (i.e., B05).
added for each month, or portion of a month, the return is
Report all biodiesel blends as undyed diesel fuel (Product
late. The maximum penalty is 50 percent and the minimum
Type 167). Report tax paid fuel on Schedule 1A, and carry
is $10, even if you file a tax return with no tax due. Florida
the total gallons to Page 4, Part II, Line 2, Columns D, F, and
law provides a floating interest rate for late payments of
H. Report tax unpaid fuel on Schedule 2A, and carry the
taxes due. Interest rates, including daily rates are published
total gallons to Page 4, Part II, Line 2, Column E, G, or I.
DR-309634N
Instructions for Filing
R. 01/15
Local Government User of Diesel Fuel Tax Return
TC
Rule 12B-5.150
Florida Administrative Code
For Calendar Year
2020
Effective 01/15
General Information
in Tax Information Publications (TIPs) that are updated
semiannually on January 1 and July 1 of each year and
Who must file?
posted online at: floridarevenue.com/taxes/tips.
Licensed local government users must use this return
Supplemental Returns: If you must correct a previously
monthly to report acquisitions, inventory, and use of
filed fuel tax return or supporting schedule information,
gasoline, undyed diesel, dyed diesel, and biodiesel fuel.
please contact Return Reconciliation at 850-488-6800 to
This return is also used to report credits of tax-paid gasoline,
obtain specific supplemental return instructions and blank
undyed diesel, and biodiesel fuel used on the highway,
forms.
and to pay tax for the use of dyed diesel on the highway
Note: A supplemental return is any data reported to the
as defined under section (s.) 206.87(1) (a), (b), (c), and (d),
Florida Department of Revenue that adjusts or corrects
Florida Statutes (F.S.).
an original return. The values listed within a supplemental
Counties or municipalities that use fuel for both highway use
return must reflect the difference between the original and
as a mass transit system provider and as a local government
any previously filed supplemental return(s) and the corrected
user must have separate licenses for each function and
return. Corrections to understated gallons or additional
file separate returns. Fuel used by a Mass transit system
transactions not included on the original return must be
provider must be reported on the Mass Transit System
reported as positive values. Erroneously reported gallons or
Provider Fuel Tax Return (DR-309633). Fuel for county
overstated transactions included on the original return must
and municipal highway use must be filed on the Local
be reported as negative values.
Government User of Diesel Fuel Tax Return (DR-309634).
Tax and Credit Rates: The applicable tax and credit
A county or municipality that uses fuel for highway use may
rates are entered by the Department. The state tax rate
report that activity and school district activity on the same
on fuel and the county fuel tax rates imposed by counties
return if the FEIN for the county or municipality and school
as provided in ss. 206.41, 206.87, 206.9825, 212.05,
district are the same. If the school district has a different
and 212.08(4), F.S., are published annually in TIPs on the
FEIN, the school district must file a separate return.
Department’s website at: floridarevenue.com/taxes/tips.
Return Due Date: Your tax return is due to the Department
Reporting of Biodiesel Product Types
on the 1st day of the month following the collection period.
Biodiesel (B100): Biodiesel and products labeled or
Returns filed electronically will be considered late if they are
marketed as biodiesel, including products known as “B100,”
not received by the Department or its agent on or before
that have not been blended with petroleum diesel, are
the 20th day of each month. If you do not file your return
included in the definition of diesel. These products are
electronically, it must be post-marked or hand-delivered
taxable at the diesel fuel rate when produced in or imported
to the Department on or before the 20th day of the month
into this state in the same manner as petroleum diesel.
following the collection month. If the 20th day is a Saturday,
Report unblended biodiesel as Product Type B00. Report
Sunday, state or federal holiday, electronic and paper returns
tax paid fuel on Schedule 1A, and carry the total gallons to
will be accepted as timely if filed on the next business day.
Part II, Line 2, Column D, F, or H. Report tax unpaid fuel on
Electronic Filing: File your Local Government User of Diesel
Schedule 2A, and carry the total gallons to Page 4, Part II,
Fuel Tax Return by using our on-line application. You may
Line 2, Column E, G, or I.
enroll to file electronically on our website at:
Note: Municipalities, counties, and school districts that
floridarevenue.com.
produce biodiesel for sale must obtain a wholesalers
Payment Due Date: You must initiate your electronic
license and report inventory, production and sales on the
payment no later than 5:00 p.m., ET, on the business day
Wholesaler/Importer Fuel Tax Return (DR-309632).
prior to the 20th. You must send electronic payments on
Dyed Biodiesel (B100): Biodiesel dyed to the specifications
or before the initiation deadlines. (Check the Calendar of
of s. 206.8741, F.S., is exempt from diesel fuel tax. Report
Due Dates, Form DR-659.) Visit the Department’s website
dyed biodiesel as Product Type D00. Report tax unpaid
at: floridarevenue.com for information on filing and paying
fuel on Schedule 2A, and carry the total gallons to Page 4,
taxes electronically.
Part II, Line 2, Column E, G, or I.
Late Returns: If your payment or return is late, a
Biodiesel Blends (167): A biodiesel blend is defined as
delinquency penalty of 10 percent of any tax due will be
undyed biodiesel blended with petroleum diesel (i.e., B05).
added for each month, or portion of a month, the return is
Report all biodiesel blends as undyed diesel fuel (Product
late. The maximum penalty is 50 percent and the minimum
Type 167). Report tax paid fuel on Schedule 1A, and carry
is $10, even if you file a tax return with no tax due. Florida
the total gallons to Page 4, Part II, Line 2, Columns D, F, and
law provides a floating interest rate for late payments of
H. Report tax unpaid fuel on Schedule 2A, and carry the
taxes due. Interest rates, including daily rates are published
total gallons to Page 4, Part II, Line 2, Column E, G, or I.
DR-309634N
R. 01/15
Page 2
Dyed Biodiesel Blends (227): A dyed biodiesel blend is
Line 3b: Sales – Report gallons of fuel you held in storage
defined as dyed biodiesel blended with dyed petroleum
and sold. These gallons do not qualify for refund.
diesel (i.e., D05). Dyed biodiesel blends must be dyed
Line 3c: On-highway use – Report gallons of fuel used
to the specifications of s. 206.8741, F.S., to be exempt
in motor vehicles operated by the municipality, county, or
from diesel fuel tax. Report dyed biodiesel blends as
school district, which qualify for refund.
Product Type 227. Report tax unpaid fuel on Schedule 2A,
and carry the total gallons to Page 4, Part II, Line 2,
Line 4: Gain or loss – Enter the number of gallons of
Column E, G, or I.
gasoline and gasohol gained or lost in storage due to
changes in temperature or spillage on Line 4, Columns A, B,
Ethanol Blends: Ethanol blends are taxable products
and C of your return based on your filing entity type. Do not
resulting from a blend of gasoline and ethanol to create a
report gallons lost as a result of theft.
fuel grade ethanol. Fuel grade ethanol is defined as ethanol
blended with at least 1.97 percent gasoline by volume to
Line 5: Ending physical inventory – Enter the actual
render the product unsuitable for human consumption.
physical inventory as of the end of the last day of the
Report tax paid fuel on Schedule 1A, and carry the total
collection period. Line 5 must equal Line 1 plus Line 2
gallons to Page 4, Part I, Line 2, Column A, B, or C.
minus Lines 3a, 3b, and 3c plus or minus Line 4.
Note: Motor fuel tax is due on all gallons of fuel grade
Line 6A: Gallons entitled to credit – Enter the total of
ethanol.
Line 3c minus any gain reported on Line 4.
Gasohol (124): “Gasohol” means a mixture of gasoline
Line 6B: Credit Rate – The credit rate is entered by the
blended with ethanol and includes what is commonly known
Department.
and sold as ethanol blended fuel which contains not more
Line 7: Gasoline credit – Multiply Line 6A, Columns A, B,
than ninety-one percent (91%) gasoline by volume, and the
and C by the credit rate (Line 6B) and enter the results in
ethanol content must not be less than nine percent (9%) by
Columns A, B, and C.
volume. Gasohol is a reportable product liable for the motor
fuel tax administered under Part I, Chapter 206, F.S. Report
Line 8: Total gasoline credit – Add Line 7, Columns A, B,
gasohol as Product Type 124, and include it on your tax
and C.
return on Page 4, Part I, Line 2, Column A, B, or C.
Part II - Diesel
Line-by-Line Instructions
Line 1: Beginning physical inventory – The amounts
entered on Line 1 must be the same as the ending physical
Do not make entries in shaded areas.
inventory amounts reported on Line 5 of your previous
When reporting less than .50 gallons, round down to the
month’s return.
nearest whole gallon, if .50 or more, round up to the nearest
• Report gallons of tax paid diesel fuel in inventory in
whole gallon.
Columns D, F, and H based on your filing entity type.
Counties, municipalities, and school districts must report
• Report gallons of tax unpaid diesel fuel in inventory in
information in the appropriate columns in Part I and Part II of
Columns E, G, and I based on your filing entity type.
the return.
Note: See biodiesel and biodiesel blends.
Part I - Gasoline
Line 2: Receipts – Report the total gallons of diesel from
Line 1: Beginning physical inventory – The amounts
the Local Government User - Schedule of Receipts on
entered on Line 1 must be the same as the ending physical
Line 2, Columns D, E, F, G, H, and I of your return based on
inventory amounts from Line 5 of your previous month’s
your filing entity type. Report only the gallons of tax paid or
return.
unpaid diesel received during the reporting period.
Line 2: Receipts – Report the total gallons of gasoline and
Line 3: Disbursements – Report the total gallons of
gasohol from the Local Government User - Schedule of
diesel from the Local Government User - Schedule of
Receipts on Line 2, Column A, B, or C of your return based
Disbursements on Line 3, Columns D, E, F, G, H, and I of
on your filing entity type. Report only the gallons of gasoline
your return based on your filing entity type. Report only the
and gasohol received during the reporting period.
gallons of tax paid or unpaid diesel disbursed during the
Line 3: Disbursements – Report the total gallons of
reporting period.
gasoline and gasohol from the Local Government User -
Line 3a: Off-highway use – Report gallons of fuel used for
Schedule of Disbursements on Line 3, Column A, B, or C of
“off-road” purposes. These gallons qualify for refund.
your return
Line 3b: Sales – Report gallons of fuel you held in storage
based on your filing entity type. Report only the gallons of
and sold. These gallons do not qualify for refund.
gasoline and gasohol disbursed during the reporting period.
Line 3c: On-highway use – Report gallons of fuel used
Line 3a: Off-highway use – Report gallons of fuel used
in motor vehicles operated by the municipality, county, or
for “off-road” purposes. These gallons do not qualify for a
school district, which qualify for refund.
refund.
DR-309634N
R. 01/15
Page 3
Line 15: Penalty – If your return or payment is late,
• Report gallons of tax-paid diesel fuel in Columns D, F,
and H. These gallons qualify for a refund.
compute penalty as indicated on Page 1 under “Late
Returns” and enter the result.
• Report gallons of untaxed diesel fuel in Columns E, G,
and I. These gallons are subject to tax.
Line 16: Interest – If your tax payment is late, compute
interest as indicated on Page 1 under “Late Returns” and
Line 4: Gain or loss – Enter the number of gallons of
enter the result.
tax paid or unpaid diesel gained or lost in storage due to
changes in temperature or spillage, on Line 4, Columns D, E,
Line 17: Total due with return – If Line 11 is greater than
F, G, H, and I based on the filing entity type. Do not report
Line 13; enter the result of Line 11 minus Line 13 plus
gallons lost as a result of theft.
Lines 15 and 16 on Line 17. This is the amount of tax,
penalty, and interest you owe with your return.
Line 5: Ending physical inventory – Enter the actual
physical inventory as of the end of the last day of the
Line 18: Amount to be refunded – If Line 13 is greater than
collection period. Line 5 must equal Line 1 plus Line 2
Line 11, enter the result of Line 13 minus Line 11 on Line 18.
minus Line 3a, 3b, and 3c plus or minus Line 4.
Schedule Instructions
• Report gallons of tax paid diesel fuel in Columns D, F,
and H based on your filing entity type.
You must provide a completed schedule(s) of receipts for
all gasoline, gasohol, and diesel transactions. You must
• Report gallons of tax unpaid diesel fuel in Columns E, G,
file a separate schedule for each type of fuel received or
and I based on your filing entity type.
sold. If you need additional copies of schedules, you may
make as many copies as you need to provide the required
Note: See biodiesel and biodiesel blends.
information. You must submit required schedule information
Line 6A: Taxable gallons – Enter the total gallons of tax
in the same format as the schedules provided.
unpaid diesel fuel from Part II, Line 3c, Columns E, G, and I.
Schedule of Receipts (Pages 5 and 6)
Line 6B: Tax Rate – The tax rate is entered by the
Department.
The following schedule types provide detail in support of
the amounts shown as receipts on your return. Use this
Line 7: Diesel fuel tax due – Multiply Line 6A, Columns
schedule to report receipts of gasoline, gasohol, and diesel
E, G, and I by the tax rate (Line 6B) and enter the results in
on a transaction-by-transaction basis. You must fill out
Columns E, G, and I.
Columns 1 through 5 for each receipt before your return is
Line 8: Diesel fuel credit (Off-highway use) – Multiply
considered complete.
Line 3a, Columns D, F, and H by the credit rate and enter the
If you submit a fuel management report for the detail
results in Columns D, F, and H.
required on the Schedule of Receipts, it must include a
Line 9: Diesel fuel credit (On-highway use) – Subtract any
summary total entry for each supplier you acquire product
gain reported on Line 4 from Line 3c for Columns D, F, and
from. The fuel management report must be in the same
H. Multiply the results by the credit rate and enter the credit
format and provide the same information as the schedules
in Columns D, F, and H.
provided.
Line 10: Total diesel fuel credit – Add Line 8 to Line 9,
Schedule Type/Product Type
Columns D, F, and H and enter the results.
Complete a separate schedule type for each product type
Line 11: Total diesel fuel tax due – Enter the sum of
you report. Enter one of the following receipt schedule
Columns E, G, and I from Part II, Line 7.
types with the appropriate product type.
Line 12a: Part II diesel fuel tax credit – Enter the sum of
1A: Gallons Received – Florida Tax Paid (Gasoline or tax
Columns D, F, and H from Part II, Line 10.
paid diesel including tax paid biodiesel)
Line 12b: Part I gasoline fuel tax credit – Enter the
2A: Gallons Received – Tax Unpaid (Dyed Diesel and any
amount from Part I, Line 8.
untaxed biodiesel)
Line 13: Combined credits – Enter the sum of Line 12a
Name of Local Government User, FEIN, and Collection
plus Line 12b.
Period Ending
Line 14: Net tax due – Subtract Line 13 from Line 11.
Enter the appropriate information on each schedule page for
the reporting local government user shown on the front of
Note: If Line 13 exceeds Line 11, enter the difference in
the tax return.
brackets on Line 14.
Column Instructions
If your return and payment are submitted on time, you
may skip to Line 17. If your return or payment is filed
Column (1): Name of Supplier – Enter the name of the
after the 20th day of the month, you must compute and
supplier that sold you the product.
pay penalty and/or interest.
DR-309634N
R. 01/15
Page 4
Schedule 6B Gallons of Dyed Diesel Delivered – Florida
Column (2): Supplier’s FEIN/DEPN – Enter the FEIN/DEPN
Tax Unpaid
of the supplier that sold you the product.
Use this schedule to report sales of dyed diesel fuel or
Column (3): Date Received – Enter the date you received
untaxed biodiesel.
the product.
Biodiesel Producers - Municipalities, counties, and school
Column (4): Invoice Number – Enter the invoice or other
districts that manufacture biodiesel are not authorized to
document number issued by the supplier.
sell biodiesel to anyone, including other local government
Column (5): Gallons Received – Enter the net amount of
entities, unless all of the following apply:
whole gallons received.
1. The municipality, county, or school district is licensed as
Biodiesel Production – Report all biodiesel produced
a wholesaler.
during the month on Schedule 2A (Schedule of Receipts –
Local Government User). Summarize biodiesel production
2. The municipality, county, or school district reported
by entering your name and FEIN in Columns 1 and 2, the
production, sales, and inventory of biofuel on a
last day of the month in Column 3, sum in Column 4, and the
Wholesaler/Importer Fuel Tax Return (DR-309632).
total gallons produced for the month in Column 5.
3. The municipality, county, or school district paid state
Schedule of Disbursements (Pages 7 and 8)
and local option taxes on all biofuel produced during the
collection period.
The following schedule types provide detail in support of the
amounts shown as disbursements to other local government
users on your return. Use this schedule to report
YOU MUST SIGN AND DATE YOUR RETURN.
disbursements of gasoline, gasohol, and diesel (including
biodiesel) on a transaction-by-transaction basis. You must
fill out Columns 1 through 5 for each disbursement before
Table of Schedule Types
your return is considered complete.
Schedule of Receipts - Use one of the following
Schedule Type/Product Type
schedule types for each product type reported.
Complete a separate schedule type for each product
type you report. Enter one of the following disbursement
1A
Gallons Received - Florida Tax Paid
schedule types with the appropriate product type.
2A
Gallons Received - Tax Unpaid
5A: Gallons Disbursed – Tax Paid
Schedule of Disbursements - Use one of the
6B: Gallons of Dyed Diesel Disbursed – Florida Tax Unpaid
following schedule types for each product type
reported.
Name of Local Government User, FEIN, and Collection
Period Ending
5A
Gallons Disbursed - Tax Paid
Enter the appropriate information on each schedule page for
6B
Gallons of Dyed Diesel Disbursed -
the reporting local government user shown on the front of
Florida Tax Unpaid
the tax return.
Column Instructions
Table of Product Types
Column (1): Name of Purchaser – Enter the name of the
purchaser that bought the product from you.
The following table lists the reportable product types and
the appropriate columns on the tax return.
Column (2): Purchaser FEIN – Enter the FEIN of the
purchaser that bought the product from you.
Part I
Part II
Part III
Column (3): Date Sold – Enter the date you sold the
Columns D, F,
Columns E, G,
product.
and H
and I
Column (4): Document Number – Enter the invoice or
other document number you issued to the purchaser.
065 -
167 - Low Sulfur
226 - High Sulfur
Gasoline
Column (5): Gallons Sold – Enter the net amount of whole
Diesel
Diesel Fuel - Dyed
gallons sold.
#2/Undyed/
124 -
Blended Biodiesel
227 - Low Sulfur
Schedule Type Identifying Information
Gasohol
(B20, B10, B5, B2)
Diesel Fuel - Dyed
Schedule 5A Gallons of Undyed Diesel, Gasoline or
Gasohol Delivered – All Taxes Collected
B00 - Undyed
D00 - Dyed Biodiesel
Use this schedule to report sales of undyed diesel, gasoline,
Unblended
(B100)
gasohol, or biodiesel fuel.
Biodiesel (B100)

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