Senate Bill 0390

    Florida Senate - 2000                                   SB 390

    By the Committee on Fiscal Resource





    314-263-00

  1                      A bill to be entitled

  2         An act relating to the aviation fuel tax;

  3         amending s. 206.9825, F.S.; rescinding the

  4         repeal of the alternative tax rate; providing

  5         an effective date.

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  7  Be It Enacted by the Legislature of the State of Florida:

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  9         Section 1.  Subsection (2) of section 206.9825, Florida

10  Statutes, is amended to read:

11         206.9825  Aviation fuel tax.--

12         (2)(a)  Notwithstanding the tax rate established in

13  subsection (1), any air carrier making the election pursuant

14  to s. 212.0598 shall be subject to a tax rate of 8 percent of

15  the retail sales price of its purchases of each gallon of

16  aviation fuel.  However, in no event shall the tax on aviation

17  fuel pursuant to this subsection be lower than 4.4 cents per

18  gallon.  The tax levied pursuant to this subsection shall

19  qualify for the special apportionment formula for air carriers

20  as provided in s. 212.0598.

21         (b)  Any air carrier making the election pursuant to s.

22  212.0598 shall not be entitled to the refund provided in s.

23  206.9855.

24         (c)  Any person who is licensed by the department as an

25  aviation fuel dealer and who has an inventory of aviation fuel

26  on which the tax provided in subsection (1) has been paid and

27  upon which the person has collected the tax imposed under this

28  subsection may apply to the department for a refund of the tax

29  imposed under subsection (1) pursuant to s. 206.41.

30         (d)  This subsection shall expire and be void on July

31  1, 2000.  This repeal shall not be construed to relieve any

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






    Florida Senate - 2000                                   SB 390
    314-263-00




  1  person from the obligation to remit the tax imposed by this

  2  subsection or to report as required under s. 206.9865.

  3         Section 2.  This act shall take effect July 1, 2000.

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  6                          SENATE SUMMARY

  7    Rescinds the repeal of the alternative aviation fuel tax
      rate that is imposed under s. 206.9825, F.S.
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