Ohio Motor Vehicle Fuel Dealer (Fuel Tax) Bond
Overview
Ohio conditions a motor fuel dealer's license on financial security fixed by statute. Under Ohio Revised Code section 5735.03, no person shall receive a motor fuel dealer's license until the applicant files a surety bond with the tax commissioner in a sum of not less than five thousand dollars, on a form approved by the commissioner and with a surety authorized to transact business in Ohio. The statute lets the commissioner scale the bond to the account: the amount may be increased or reduced, and the commissioner may set it at an amount approximately equivalent to three months' average motor fuel tax liability of the dealer.
Who Needs This Bond?
Every applicant for an Ohio motor fuel dealer's license needs this bond — the statute makes it a precondition of receiving the license from the tax commissioner. That covers businesses in Ohio's motor fuel supply chain that must be licensed as motor fuel dealers under Revised Code chapter 5735, whether applying for the first time or responding to the commissioner's demand for new or additional security on an existing license. If the Ohio Department of Taxation has told you a fuel dealer bond is required for your license, this is the statutory instrument.
What is this Bond For?
The bond is conditioned on the dealer faithfully complying with chapter 5735 of the Revised Code — most importantly, paying the motor fuel excise taxes the dealer owes the state. If a licensed dealer fails to report and remit fuel taxes, the tax commissioner can proceed against the bond to recover the deficiency. The bond protects Ohio's fuel tax revenue; it is not insurance for the dealer, and any amount the surety pays out remains the dealer's obligation to repay the surety.
When is it Required?
The bond must be on file before the license issues — section 5735.03 bars any person from receiving a motor fuel dealer's license until the bond is filed. The obligation then continues through the life of the license: the commissioner may require additional bond coverage or a new bond when the account's circumstances change, and a dealer's failure to maintain the required security puts the license itself in jeopardy. The statute also gives sureties a mechanism to be released prospectively, after which the dealer must file new security to keep operating.
Where Does it Apply?
This is a statewide Ohio requirement administered by the tax commissioner through the Ohio Department of Taxation under Revised Code chapter 5735. It applies to motor fuel dealers licensed anywhere in the state. The bond must be on the commissioner's approved form and written by a surety company authorized to transact business in Ohio, and the commissioner — not the dealer — determines whether the statutory $5,000 minimum is sufficient or a higher amount tied to roughly three months of the dealer's average fuel tax liability is required.
How to Buy Online
Click 'Buy This Bond Online' on this page and the secure surety portal opens in a new tab. Have your Department of Taxation correspondence handy — it reflects the bond amount set for your account, which must be at least the statutory $5,000 minimum. Complete the short application, review the documents, and pay online; your executed bond is ready to file with the tax commissioner.
Why Bond Titan?
Bond Titan is powered by The Southern Agency, a licensed surety agency, and this page cites the Ohio Revised Code directly in the Official Sources section below via the state's official codes site. Verify the licensing and bond rules yourself, then buy online in minutes and keep your fuel dealer license application moving.
Official Sources
The requirements described on this page are verified against the official sources below.
- Bond required before license issues; minimum $5,000; commissioner may adjust amount, including to approximately three months' average fuel tax liability; surety and form requirements: Ohio Revised Code §5735.03 (Dealer's surety bond) (verified July 16, 2026)