House Bill hb0093C

    Florida House of Representatives - 2001                HB 93-C

        By Representative Wallace






  1                      A bill to be entitled

  2         An act relating to the aviation fuel tax;

  3         amending s. 206.9825, F.S.; deleting certain

  4         credit or refund and alternative tax rate

  5         expiration provisions; providing for

  6         retroactive operation; providing an effective

  7         date.

  8

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

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11         Section 1.  Paragraphs (b) and (c) of subsection (1)

12  and subsection (2) of section 206.9825, Florida Statutes, are

13  amended to read:

14         206.9825  Aviation fuel tax.--

15         (1)

16         (b)  Any licensed wholesaler or terminal supplier that

17  delivers aviation fuel to an air carrier offering

18  transcontinental jet service and that, after January 1, 1996,

19  increases the air carrier's Florida workforce by more than

20  1000 percent and by 250 or more full-time equivalent employee

21  positions, may receive a credit or refund as the ultimate

22  vendor of the aviation fuel for the 6.9 cents excise tax

23  previously paid, provided that the air carrier has no facility

24  for fueling highway vehicles from the tank in which the

25  aviation fuel is stored.  In calculating the new or additional

26  Florida full-time equivalent employee positions, any full-time

27  equivalent employee positions of parent or subsidiary

28  corporations which existed before January 1, 1996, shall not

29  be counted toward reaching the Florida employment increase

30  thresholds.  The refund allowed under this paragraph is in

31  furtherance of the goals and policies of the State

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






    Florida House of Representatives - 2001                HB 93-C

    567-182-01C






  1  Comprehensive Plan set forth in s. 187.201(17)(a), (b)1., 2.,

  2  (18)(a), (b)1., 4., (20)(a), (b)5., (22)(a), (b)1., 2., 4.,

  3  7., 9., and 12.  This paragraph will expire on July 1, 2001.

  4         (c)  If, before July 1, 2001, the number of full-time

  5  equivalent employee positions created or added to the air

  6  carrier's Florida workforce falls below 250, the exemption

  7  granted pursuant to this section shall not apply during the

  8  period in which the air carrier has fewer than the 250

  9  additional employees.

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

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

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

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

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

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

16  gallon.  The tax levied pursuant to this subsection shall

17  qualify for the special apportionment formula for air carriers

18  as provided in s. 212.0598.

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

20  212.0598 shall not be entitled to the refund provided in s.

21  206.9855.

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

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

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

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

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

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

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

29  1, 2000.  This repeal shall not be construed to relieve any

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

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

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






    Florida House of Representatives - 2001                HB 93-C

    567-182-01C






  1         Section 2.  This act shall take effect upon becoming a

  2  law and shall operate retroactively to July 1, 2001.

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  5                          HOUSE SUMMARY

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      Deletes aviation fuel tax credit or refund and
  7    alternative tax rate expiration provisions and makes the
      act operate retroactively to July 1, 2001.
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CODING: Words stricken are deletions; words underlined are additions.