HB 931

1
A bill to be entitled
2An act relating to the aviation fuel tax; providing a
3short title; amending s. 206.9825, F.S.; authorizing a
4refund of the aviation fuel tax collected on aviation fuel
5purchased by certain commercial airlines in the state
6capital under certain circumstances; specifying criteria;
7providing for application of certain refund administration
8procedures; prohibiting application in certain
9municipalities; prohibiting implementation from reducing
10or otherwise adversely affecting certain aviation grants;
11providing an effective date.
12
13Be It Enacted by the Legislature of the State of Florida:
14
15     Section 1.  This act may be cited as the "Capital City
16Aviation Fuel Tax Act."
17     Section 2.  Subsection (7) is added to section 206.9825,
18Florida Statutes, to read:
19     206.9825  Aviation fuel tax.-
20     (7)(a)  A commercial airline that purchases aviation fuel
21that is placed into an aircraft owned by the airline while the
22aircraft is in the state capital may obtain a refund of the tax
23imposed in paragraph (1)(a) if:
24     1.  The commercial airline has a ticket counter presence in
25the state capital.
26     2.  The aircraft is refueled in connection with a flight
27that embarks or disembarks passengers in the state capital.
28     (b)  A refund claimed pursuant to this subsection shall be
29governed by the administrative procedures specified in s.
30206.41(5), except for the provisions requiring refund permits.
31     (c)  This subsection does not apply in any municipality
32other than the state capital.
33     (d)  The implementation of this subsection may not be
34construed to reduce or otherwise adversely affect any aviation
35grants received by the municipal government in the state
36capital.
37     Section 3.  This act shall take effect July 1, 2010.


CODING: Words stricken are deletions; words underlined are additions.