| 1 | A bill to be entitled |
| 2 | An act relating to motor fuel taxes; amending s. 206.41, |
| 3 | F.S.; providing for a refund of motor fuel taxes paid on |
| 4 | motor fuel used for certain commercial aviation purposes; |
| 5 | providing a definition; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Paragraph (c) of subsection (4) of section |
| 10 | 206.41, Florida Statutes, is amended to read: |
| 11 | 206.41 State taxes imposed on motor fuel.-- |
| 12 | (4) |
| 13 | (c)1. Any person who uses any motor fuel for agricultural, |
| 14 | aquacultural, or commercial fishing, or commercial aviation |
| 15 | purposes on which fuel the tax imposed by paragraph (1)(e), |
| 16 | paragraph (1)(f), or paragraph (1)(g) has been paid is entitled |
| 17 | to a refund of such tax. |
| 18 | 2. For the purposes of this paragraph, "agricultural and |
| 19 | aquacultural purposes" means motor fuel used in any tractor, |
| 20 | vehicle, or other farm equipment which is used exclusively on a |
| 21 | farm or for processing farm products on the farm, and no part of |
| 22 | which fuel is used in any vehicle or equipment driven or |
| 23 | operated upon the public highways of this state. This |
| 24 | restriction does not apply to the movement of a farm vehicle or |
| 25 | farm equipment between farms. The transporting of bees by water |
| 26 | and the operating of equipment used in the apiary of a beekeeper |
| 27 | shall be also deemed an agricultural purpose. |
| 28 | 3. For the purposes of this paragraph, "commercial fishing |
| 29 | and aquacultural purposes" means motor fuel used in the |
| 30 | operation of boats, vessels, or equipment used exclusively for |
| 31 | the taking of fish, crayfish, oysters, shrimp, or sponges from |
| 32 | salt or fresh waters under the jurisdiction of the state for |
| 33 | resale to the public, and no part of which fuel is used in any |
| 34 | vehicle or equipment driven or operated upon the highways of |
| 35 | this state; however, the term may in no way be construed to |
| 36 | include fuel used for sport or pleasure fishing. |
| 37 | 4. For the purposes of this paragraph, the term |
| 38 | "commercial aviation purposes" means motor fuel used in the |
| 39 | operation of aviation ground support vehicles or equipment, and |
| 40 | no part of which fuel is used in any vehicle or equipment driven |
| 41 | or operated upon the public highways of this state. Initial |
| 42 | applications for a refund of taxes paid under this section for |
| 43 | commercial aviation purposes shall apply retroactively to the |
| 44 | previous 3 calendar years from the date of initial application. |
| 45 | Section 2. This act shall take effect July 1, 2006. |