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


(1)

It is unlawful for any person to engage in business as a terminal supplier, importer, exporter, blender, biodiesel manufacturer, or wholesaler of motor fuel within this state unless such person is the holder of an unrevoked license issued by the department to engage in such business. A person is engaging in such business if he or she:Imports or causes any motor fuel to be imported and sells such fuel at wholesale, retail, or otherwise within this state.Imports and withdraws for use within this state by himself or herself or others any motor fuel from the tank car, truck, or other original container or package in which such motor fuel was imported into this state.Manufactures, refines, produces, or compounds any motor fuel and sells such fuel at wholesale or retail, or otherwise within this state for use or consumption within this state.Imports into this state from any other state or foreign country, or receives by any means into this state, any motor fuel which is intended to be used for consumption in this state and keeps such fuel in storage in this state for a period of 24 hours or more after it loses its interstate or foreign commerce character as a shipment in interstate or foreign commerce.Is primarily liable under the fuel tax laws of this state for the payment of motor fuel taxes.Purchases or receives in this state motor fuel upon which the tax has not been paid.Exports taxable motor or diesel fuels either from substorage at a bulk facility or directly from a terminal rack to a destination outside the state.

(a)

Imports or causes any motor fuel to be imported and sells such fuel at wholesale, retail, or otherwise within this state.

(b)

Imports and withdraws for use within this state by himself or herself or others any motor fuel from the tank car, truck, or other original container or package in which such motor fuel was imported into this state.

(c)

Manufactures, refines, produces, or compounds any motor fuel and sells such fuel at wholesale or retail, or otherwise within this state for use or consumption within this state.

(d)

Imports into this state from any other state or foreign country, or receives by any means into this state, any motor fuel which is intended to be used for consumption in this state and keeps such fuel in storage in this state for a period of 24 hours or more after it loses its interstate or foreign commerce character as a shipment in interstate or foreign commerce.

(e)

Is primarily liable under the fuel tax laws of this state for the payment of motor fuel taxes.

(f)

Purchases or receives in this state motor fuel upon which the tax has not been paid.

(g)

Exports taxable motor or diesel fuels either from substorage at a bulk facility or directly from a terminal rack to a destination outside the state.

(2)

To procure a terminal supplier license, a person shall file with the department an application under oath, and in such form as the department may prescribe, setting forth:The name under which the person will transact business within the state and that person’s registration number under s. 4101 of the Internal Revenue Code.The location, with street number address, of his or her principal office or place of business and the location where records will be made available for inspection.The name 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 indicate the state, territory, or country where the corporation is organized and the date the corporation was registered with the Department of State as a foreign corporation authorized to transact business in the state.

Each license must be renewed annually through application.

(a)

The name under which the person will transact business within the state and that person’s registration number under s. 4101 of the Internal Revenue Code.

(b)

The location, with street number address, of his or her principal office or place of business and the location where records will be made available for inspection.

(c)

The name 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 indicate the state, territory, or country where the corporation is organized and the date the corporation was registered with the Department of State as a foreign corporation authorized to transact business in the state.

(3)

To procure an importer, exporter, or blender of motor fuels license, a person shall file with the department an application under oath, and in such form as the department may prescribe, setting forth:The name under which the person will transact business within the state.The location, with street number address, of his or her principal office or place of business and the location where records will be made available for inspection.The name 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 indicate the state, territory, or country where the corporation is organized and the date the corporation was registered with the Department of State as a foreign corporation authorized to transact business in the state.

Each license must be renewed annually through application.

(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 and the location where records will be made available for inspection.

(c)

The name 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 indicate the state, territory, or country where the corporation is organized and the date the corporation was registered with the Department of State as a foreign corporation authorized to transact business in the state.

(4)

To procure a wholesaler of motor fuel license, a person shall file with the department an application under oath and in such form as the department may prescribe, setting forth:The name under which the person will transact business within the state.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.The name 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 indicate the state, territory, or country where the corporation is organized and the date the corporation was registered with the Department of State as a foreign corporation authorized to transact business in the state.

Each license must be renewed annually through application.

(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 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 indicate the state, territory, or country where the corporation is organized and the date the corporation was registered with the Department of State as a foreign corporation authorized to transact business in the state.

(5)

Each biodiesel manufacturer must meet the reporting, bonding, and licensing requirements for wholesalers under this chapter. This subsection does not apply to a municipality, county, or school district that manufactures biodiesel fuel solely for use by the municipality, county, or school district.

(6)

Upon the filing of an application for a license and concurrently therewith, a bond of the character stipulated and in the amount provided for shall be filed with the department. No license shall issue upon any application unless accompanied by such a bond, except as provided in s. 206.05(1).

(7)(a)

If all applicants for a license hold a current license in good standing of the same type and kind, the department shall issue a temporary license upon the filing of a completed application and the posting of adequate bond. A temporary license shall automatically expire 90 days after its effective date or, prior to the expiration of 90 days or the period of any extension, upon issuance of a permanent license or of a notice of intent to deny a permanent license. A temporary license may be extended once for a period not to exceed 60 days, upon written request of the applicant, subject to the restrictions imposed by this subsection.A publicly held corporation, the securities of which are regularly traded on a national securities exchange and not over the counter, which begins a new business and which applies for a license as a terminal supplier, importer, exporter, or wholesaler shall be issued a license without the department’s background investigation.

(7)(a)

If all applicants for a license hold a current license in good standing of the same type and kind, the department shall issue a temporary license upon the filing of a completed application and the posting of adequate bond. A temporary license shall automatically expire 90 days after its effective date or, prior to the expiration of 90 days or the period of any extension, upon issuance of a permanent license or of a notice of intent to deny a permanent license. A temporary license may be extended once for a period not to exceed 60 days, upon written request of the applicant, subject to the restrictions imposed by this subsection.

(b)

A publicly held corporation, the securities of which are regularly traded on a national securities exchange and not over the counter, which begins a new business and which applies for a license as a terminal supplier, importer, exporter, or wholesaler shall be issued a license without the department’s background investigation.

(8)(a)

Notwithstanding any provision to the contrary contained in this chapter, the department may grant a temporary fuel license for immediate use if:
The Governor has declared a state of emergency under s. 252.36; or
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.
Notwithstanding the provisions of this chapter requiring a license and a bond or criminal background check, the department may issue a temporary license as an importer or exporter to a person who holds a valid Florida wholesaler 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.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.In order to procure a temporary license, a nonresident business must provide to the department the information required in subsection (4); 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.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.

(8)(a)

Notwithstanding any provision to the contrary contained in this chapter, the department may grant a temporary fuel license for immediate use if:The Governor has declared a state of emergency under s. 252.36; orThe President of the United States has declared a major disaster in this state or in any other state or territory of the United States.
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 an importer or exporter to a person who holds a valid Florida wholesaler 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 (4); 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.

Source: Section 206.02 — Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers, https://www.­flsenate.­gov/Laws/Statutes/2024/0206.­02 (accessed Aug. 7, 2025).

206.01
Definitions
206.02
Application for license
206.03
Licensing of terminal suppliers, importers, exporters, and wholesalers
206.04
License number and cards
206.05
Bond required of licensed terminal supplier, importer, exporter, or wholesaler
206.06
Estimate of amount of fuel taxes due and unpaid
206.07
Suits 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
206.10
Reports to be filed whether taxes due or not
206.11
Penalties
206.12
Retention of records
206.13
Refund or credit of taxes erroneously paid or illegally collected
206.14
Inspection of records
206.15
Fuel taxes a lien on property
206.16
Officer selling property
206.17
Department to furnish certificates of liens
206.18
Discontinuance or transfer of business
206.20
Transportation of motor fuel over public highways
206.21
Trial of issues interposed by defense
206.021
Application for license
206.22
Restraining and enjoining violations
206.022
Application for license
206.23
Tax
206.24
Department and agents may make arrests, seize property, and execute warrants
206.25
Method for collection of tax cumulative
206.025
Application by person whose license has been canceled
206.026
Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license
206.27
Records and files as public records
206.027
Licenses not assignable
206.28
Exchange of information among the states
206.028
Costs of investigation
206.41
State taxes imposed on motor fuel
206.42
Aviation gasoline exempt from excise tax
206.43
Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly
206.44
Penalty and interest for failure to report on time
206.45
Payment of tax into State Treasury
206.045
Licensing period
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
206.49
Invoice to show whether or not tax paid
206.051
Importer and exporter
206.052
Export of tax-free fuels
206.054
Payment of taxes by importers
206.055
Departmental powers
206.56
Unlawful use of tax collected
206.59
Department to make rules
206.60
County tax on motor fuel
206.61
Municipal taxes, limited
206.62
Certain sales to United States tax-exempt
206.63
Definitions
206.64
Refunds on fuel used for agricultural or commercial fishing purposes
206.075
Department’s warrant for collection of unpaid taxes
206.095
Reports from terminal operators
206.175
Foreclosure of liens
206.199
Transportation of motor fuel by pipeline or marine vessel
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
206.215
Costs and expenses of proceedings
206.0261
Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited
206.404
License requirements for retail dealers and resellers
206.413
Liability for tax
206.414
Collection of certain taxes
206.416
Change in state destination
206.485
Tracking system reporting requirements
206.605
Municipal tax on motor fuel
206.606
Distribution of certain proceeds
206.608
State Comprehensive Enhanced Transportation System Tax
206.609
Transfer of funds to the Agricultural Emergency Eradication Trust Fund
206.625
Return of tax to municipalities, counties, and school districts
206.626
Refunds to ethanol dealers

Current through Fall 2025

§ 206.02. Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, & wholesalers's source at flsenate​.gov