Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

2012 Florida Statutes

Title XIV TAXATION AND FINANCE
Chapter 206 MOTOR AND OTHER FUEL TAXES Entire Chapter
SECTION 89
Licenses; necessity; prerequisites; issuance; nonassignability.
F.S. 206.89
206.89 Licenses; necessity; prerequisites; issuance; nonassignability.—
(1)(a) A person may not act as a retailer of alternative fuel unless he or she holds a valid retailer of alternative fuel license issued by the department. A person who has no facilities for placing diesel fuel into the supply system of a motor vehicle and who sells into containers of 5 gallons or less is not required to be licensed as a retailer of alternative fuel.
(b) Any person who acts as a retailer of alternative fuel and does not hold a valid retailer of alternative fuel license shall pay a penalty of 25 percent of the tax assessed on the total purchases.
(2) To procure a retailer of alternative fuel license, a person must file with the department an application in such form as the department may prescribe, with a bond. A license may not be issued upon any application unless accompanied by such bond, except as provided in s. 206.90(1).
(3) When an application for a retailer of alternative fuel license is filed by a person whose license has been canceled for cause by the department or when the department is of the opinion that such application is not filed in good faith or is filed by some person as a subterfuge for the real person in interest whose license has theretofore been canceled, the department may, if the evidence warrants, refuse to issue to that person a license.
(4) At the time of filing an application for a license, a filing fee of $5 shall be paid to the department for deposit into the General Revenue Fund.
(5) All requirements of this section having been complied with, the department shall issue to the applicant a license, and such license shall remain in effect until canceled as provided in this part.
(6) Such license may not be assigned and is valid only for the retailer of alternative fuel in whose name it is issued. It shall be displayed conspicuously by the retailer of alternative fuel in the principal place of business for which it was issued.
(7) Every person as defined in this part, except those licensed under this chapter, including, but not limited to, a state agency, federal agency, municipality, county, or special district, which operates as a retailer of alternative fuel must report monthly to the department and pay tax on all fuel purchases.
History.—s. 5, ch. 19446, 1939; CGL 1940 Supp. 1167(107); s. 6, ch. 26718, 1951; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 4, ch. 77-149; s. 54, ch. 78-95; s. 7, ch. 83-137; s. 63, ch. 87-99; s. 14, ch. 89-356; s. 1085, ch. 95-147; s. 82, ch. 95-417; s. 18, ch. 96-323; s. 17, ch. 2003-254.
Note.—Former s. 209.05.