Brief Summary
A Florida diesel license comes with its own bond, separate from any gasoline bond you already carry. Section 206.90 sizes it at three months of diesel tax up to $300,000, and very small accounts can owe no bond at all. Work it out on Form DR-157W first so you buy the right amount, then file the executed DR-157 with your license application.
Section 206.90, Florida Statutes, requires terminal suppliers, importers and wholesalers of diesel fuel to file a bond with the Florida Department of Revenue of approximately 3 times their average monthly diesel tax, capped at $300,000. No bond is required when that figure is under $50. Government bodies are exempt, and a separate bond is required for each fuel product.
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Detailed Information About the Florida Fuel Tax - Diesel Fuel Bond:
Small accounts can owe no bond
Section 206.90, Florida Statutes, has a rule the gasoline bond statute does not. If 3 times a licensee's average monthly diesel tax is less than $50, no bond is required. Above that, the bond is approximately 3 times the average monthly diesel fuel tax paid or due during the preceding 12 months, and it never goes above $300,000.
Who posts it
Terminal suppliers, importers and wholesalers of diesel fuel file the bond. A municipality, county, state agency, federal agency, school board or special district does not. The Department of Revenue's Form DR-157W also shows no bond for blenders, mass transit providers, petroleum carriers and terminal operators, although each of those still holds a license.
A diesel bond stands on its own
Form DR-156 says a separate bond is required for each product type, so a wholesaler that also moves gasoline files a motor fuel bond under section 206.05 in addition to this one. On Form DR-157 the surety checks the diesel fuel box. Form DR-157W turns estimated monthly diesel gallons into the bond amount. Wholesalers with Electronic Funds Transfer authority, which lets them hold tax owed to a terminal supplier until the 19th day of the following month, use Table A1. Wholesalers without it use Table A2.
Keeping it in force
The surety must be approved by the Department, the licensee is principal and the State of Florida is obligee. When the Department finds the bond too small, it can demand an additional bond in writing, and failing to file it leads to cancellation of the license. A surety is released from liability accruing more than 60 days after it lodges a written release request with the Department.
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