Senate Bill sb1668

    Florida Senate - 2001                                  SB 1668

    By Senator Constantine





    9-746-01

  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. 626.916,

  5         F.S.; deleting a fee cap on the per-policy fee

  6         charged by surplus lines agents; providing an

  7         effective date.

  8

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

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

12  Statutes, is amended to read:

13         206.9825  Aviation fuel tax.--

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

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

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

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

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

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

20  gallon.  The tax levied pursuant to this subsection shall

21  qualify for the special apportionment formula for air carriers

22  as provided in s. 212.0598.

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

24  212.0598 shall not be entitled to the refund provided in s.

25  206.9855.

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

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

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

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

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

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

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






    Florida Senate - 2001                                  SB 1668
    9-746-01




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

  2  1, 2000.  This repeal shall not be construed to relieve any

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

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

  5         Section 2.  Subsection (4) of section 626.916, Florida

  6  Statutes, is amended to read:

  7         626.916  Eligibility for export.--

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

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

10  policy certified for export.

11         Section 3.  This act shall take effect July 1, 2001.

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14                          SENATE SUMMARY

15    Rescinds the repeal of the alternative tax rate provided
      for the aviation fuel tax in s. 206.9825(2), F.S. Deletes
16    a fee limitation on the per-policy fee charged by surplus
      lines agents.
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CODING: Words stricken are deletions; words underlined are additions.