Senate Bill 0390e1

    SB 390                                         First Engrossed



  1                      A bill to be entitled

  2         An act relating to taxation; amending s.

  3         206.9825, F.S.; rescinding the repeal of the

  4         alternative tax rate; amending s. 199.185,

  5         F.S.; providing an exemption from the tax on

  6         government leaseholds; amending s. 206.9825,

  7         F.S.; rescinding the repeal of the alternative

  8         tax rate; amending s. 626.916, F.S.; deleting a

  9         fee cap on the per-policy fee charged by

10         surplus lines agents; providing an effective

11         date.

12

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

14

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

16  Statutes, is amended to read:

17         206.9825  Aviation fuel tax.--

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

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

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

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

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

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

24  gallon.  The tax levied pursuant to this subsection shall

25  qualify for the special apportionment formula for air carriers

26  as provided in s. 212.0598.

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

28  212.0598 shall not be entitled to the refund provided in s.

29  206.9855.

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

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


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






    SB 390                                         First Engrossed



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

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

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

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

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

  6  1, 2000.  This repeal shall not be construed to relieve any

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

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

  9         Section 2.  Paragraph (n) is added to subsection (1) of

10  section 199.185, Florida Statutes, to read:

11         199.185  Property exempted from annual and nonrecurring

12  taxes.--

13         (1)  The following intangible personal property shall

14  be exempt from the annual and nonrecurring taxes imposed by

15  this chapter:

16         (n)1.  A leasehold estate in governmental property

17  where the lessee is required to furnish space on the leasehold

18  estate for public use by governmental agencies at no charge to

19  the governmental agencies.

20         2.  The provisions of this exemption shall apply

21  retroactively. However, notwithstanding the retroactivity of

22  the exemption, it does not reopen a closed period of nonclaim

23  under s. 215.26 or any other statute or extend the period of

24  nonclaim under s. 215.26 or any other statute.

25         Section 3.  Subsection (4) of section 626.916, Florida

26  Statutes, is amended to read:

27         626.916  Eligibility for export.--

28         (4)  A reasonable per-policy fee, not to exceed $25,

29  may be charged by the filing surplus lines agent for each

30  policy certified for export.

31         Section 4.  This act shall take effect July 1, 2000.


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