Qualified municipalities, counties, and school districts are entitled to a refund on a portion of the taxes paid on diesel and motor fuel used on road. Entities identified
as a local governments are also qualified to receive a refund of the state and local option taxes paid on diesel fuel used off-road.
Municipalities, counties, and school districts that are also licensed as a local government user may use dyed diesel fuel on the highway. However, these entities will be
responsible for paying a portion of the fuel tax on these gallons.
Counties or municipalities that use fuel for highway use as a mass transit system provider and as a local government user must have separate licenses for each function and
file separate returns.
File and Pay Tax
Local government users report acquisitions, inventory sales, and usage using a Local Government User of Diesel Fuel Tax Return
(Form DR-309634
). Instructions (Form DR-309634N ) are available. Form
DR-309634 is also used to report fuel used on the highway and to pay tax for the use of dyed diesel on the highway. You can file a local government user report
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 filed electronically, 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.
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.
Taxpayers who paid $20,000 or more as a local government user during the most recent state fiscal year (July 1 - June 30) are required to pay electronically
during the next calendar year.
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.
