| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
|
| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to motor fuel taxes; amending s. 206.41, |
| 7 | F.S.; providing for a refund of motor fuel taxes paid on |
| 8 | motor fuel used for certain commercial aviation purposes; |
| 9 | providing a definition; providing an effective date. |
| 10 |
|
| 11 | Be It Enacted by the Legislature of the State of Florida: |
| 12 |
|
| 13 | Section 1. Paragraph (c) of subsection (4) of section |
| 14 | 206.41, Florida Statutes, is amended to read: |
| 15 | 206.41 State taxes imposed on motor fuel.-- |
| 16 | (4) |
| 17 | (c)1. Any person who uses any motor fuel for agricultural, |
| 18 | aquacultural, or commercial fishing, or commercial aviation |
| 19 | purposes on which fuel the tax imposed by paragraph (1)(e), |
| 20 | paragraph (1)(f), or paragraph (1)(g) has been paid is entitled |
| 21 | to a refund of such tax. |
| 22 | 2. For the purposes of this paragraph, "agricultural and |
| 23 | aquacultural purposes" means motor fuel used in any tractor, |
| 24 | vehicle, or other farm equipment which is used exclusively on a |
| 25 | farm or for processing farm products on the farm, and no part of |
| 26 | which fuel is used in any vehicle or equipment driven or |
| 27 | operated upon the public highways of this state. This |
| 28 | restriction does not apply to the movement of a farm vehicle or |
| 29 | farm equipment between farms. The transporting of bees by water |
| 30 | and the operating of equipment used in the apiary of a beekeeper |
| 31 | shall be also deemed an agricultural purpose. |
| 32 | 3. For the purposes of this paragraph, "commercial fishing |
| 33 | and aquacultural purposes" means motor fuel used in the |
| 34 | operation of boats, vessels, or equipment used exclusively for |
| 35 | the taking of fish, crayfish, oysters, shrimp, or sponges from |
| 36 | salt or fresh waters under the jurisdiction of the state for |
| 37 | resale to the public, and no part of which fuel is used in any |
| 38 | vehicle or equipment driven or operated upon the highways of |
| 39 | this state; however, the term may in no way be construed to |
| 40 | include fuel used for sport or pleasure fishing. |
| 41 | 4. For the purposes of this paragraph, the term |
| 42 | "commercial aviation purposes" means motor fuel used in the |
| 43 | operation of aviation ground support vehicles or equipment, and |
| 44 | no part of which fuel is used in any vehicle or equipment driven |
| 45 | or operated upon the public highways of this state. |
| 46 | Section 2. This act shall take effect July 1, 2006. |