![]() Underground Storage Tank Maintenance Fee RateĬigarette and Tobacco Products Licensing Act.See publication 88, Underground Storage Tank Fee, or visit our website for further information regarding the UST program. ![]() Please contact the CDTFA at 1-80 to verify that there is an underground storage tank account for your location and if you are required to pay the fee. However, owners can arrange for the operator to report the fees on their behalf by completing the Payment of Fee by Operator form. In most cases, if you lease a UST, you are not considered the owner and are not required to pay the fee. For further information regarding local permits, visit the State Water Resources Control Board's website. You must also have a permit issued by your local city or county agency. You may consolidate multiple locations on one return if you are the owner of underground storage tanks at multiple locations. If you own an underground storage tank (UST) to store gasoline, diesel fuel, waste oil, heating oil, or other petroleum products, even if the UST is only partially underground, you are required to register with us for a UST maintenance fee account and to pay a fee on each gallon of petroleum product placed into a UST. ![]() Underground Storage Tanks Maintenance Fee Program Listed below are some tax/fee programs that are often applicable to a gas station operator. You may be required to register for other licenses or accounts, and file other returns. If you are starting a business in California, and you expect to be making taxable sales, you must register with the California Department of Tax and Fee Administration (CDTFA) for a seller's permit to report sales and use tax and regularly file tax returns. If you have suggestions for improving this guide, please contact us by email. Contact information and hours of operation are available in the Resources section. If at any time you need assistance with topics included in this guide – or with topics we may have not covered – feel free to contact us by telephone or email. Please note that the information included is general in nature and is not intended to replace any law or regulation. Lastly, the Resources section provides links to a wealth of information, including web-based seminars, forms and publications, statutory and regulatory information, related agencies' websites, and access to live help from our customer service representatives. ![]() The Industry Topics section covers many topics in an at-a-glance format that can be expanded to provide more extensive information. The Getting Started section provides key resources related to registration, filing returns, account maintenance and other important information you may need. How to Use This GuideĮach section of this guide contains information important to your business. If your business also repairs or services automobiles, please see our Auto Repair Garages guide. To help you better understand the tax obligations specific to gas station owners and operators, we have created this guide. We recognize that understanding tax issues related to your industry can be time-consuming and complicated, and want to help you get the information you need so that you can focus on starting and growing your business. ![]()
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