2011 Vermont Code
Title 10 Conservation and Development
Chapter 59 UNDERGROUND AND ABOVEGROUND LIQUID STORAGE TANKS
§ 1942 Petroleum distributor licensing fee

§ 1942. Petroleum distributor licensing fee

(a) There is hereby established a licensing fee of one cent per gallon of motor fuel sold by a distributor or dealer or used by a user in this state, which will be assessed against every distributor, dealer or user as defined in chapters 27 and 28 of Title 23, and which will be deposited into the petroleum cleanup fund established pursuant to subsection 1941(a) of this title. The secretary, in consultation with the petroleum cleanup fund advisory committee established pursuant to subsection 1941(e) of this title, shall annually report to the legislature on the balance of the motor fuel account of the fund and shall make recommendations, if any, for changes to the program. The secretary shall also determine the unencumbered balance of the motor fuel account of the fund as of May 15 of each year, and if the balance is equal to or greater than $7,000,000.00, then the licensing fee shall not be assessed in the upcoming fiscal year. The secretary shall promptly notify all sellers assessi

ng this fee of the status of the fee for the upcoming fiscal year. This fee will be paid in the same manner, at the same time, and subject to the same restrictions or limitations as the tax on motor fuels. The fee will be collected by the commissioner of motor vehicles and deposited into the petroleum cleanup fund. This fee requirement shall terminate on April 1, 2016.

(b) There is assessed against every seller receiving more than $10,000.00 annually for the retail sale of heating oil, kerosene, or other dyed diesel fuel sold in this state and not used to propel a motor vehicle, a licensing fee of one cent per gallon of such heating oil, kerosene, or other dyed diesel fuel. This fee shall be subject to the collection, administration, and enforcement provisions of chapter 233 of Title 32, and the fees collected under this subsection by the commissioner of taxes shall be deposited into the petroleum cleanup fund established pursuant to subsection 1941(a) of this title. The secretary, in consultation with the petroleum cleanup fund advisory committee established pursuant to subsection 1941(e) of this title, shall annually report to the legislature on the balance of the heating fuel account of the fund and shall make recommendations, if any, for changes to the program. The secretary shall also determine the unencumbered balance of the heating fuel acc

ount of the fund as of May 15 of each year, and if the balance is equal to or greater than $3,000,000.00, then the licensing fee shall not be assessed in the upcoming fiscal year. The secretary shall promptly notify all sellers assessing this fee of the status of the fee for the upcoming fiscal year. This fee provision shall terminate April 1, 2016. (Added 1987, No. 282 (Adj. Sess.), { 2, eff. April 1, 1989; amended 1989, No. 110, { 9, eff. June 20, 1989; 1993, No. 188 (Adj. Sess.), { 2; 1997, No. 132 (Adj. Sess.), { 9, eff. April 23, 1998; 2003, No. 48, { 2, eff. June 2, 2003; 2003, No. 153 (Adj. Sess.), { 2; 2007, No. 18, { 4; 2007, No. 192 (Adj. Sess.), { 7.006; 2009, No. 4, { 127, eff. April 24, 2009; No. 22, { 5; 2009, No. 160 (Adj. Sess.), { 43.)