Florida Senate - 2009                                    SB 2610
       
       
       
       By Senator Sobel
       
       
       
       
       31-01225A-09                                          20092610__
    1                        A bill to be entitled                      
    2         An act relating to the aviation fuel tax; providing a
    3         short title; providing legislative intent; amending s.
    4         206.9825, F.S.; providing an exemption from the
    5         aviation fuel tax for aviation fuel purchased in the
    6         state capital by a qualifying airline for use in
    7         certain aircraft; providing an effective date.
    8  
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. This act may be cited as the “Capital City
   12  Aviation Fuel Tax Act.”
   13         Section 2. The Legislature intends that the Florida city
   14  that is constitutionally designated as the capital of the State
   15  of Florida have reasonable commercial airline service to enable
   16  members of the public to travel to and participate in the
   17  democratic processes occurring in the Capitol.
   18         Section 3. Subsection (7) is added to section 206.9825,
   19  Florida Statutes, to read:
   20         206.9825 Aviation fuel tax.—
   21         (7)(a) Aviation fuel that is delivered and placed into an
   22  aircraft while the aircraft is in the state capital is exempt
   23  from the tax imposed under paragraph (1)(a) if the aircraft is:
   24         1. Operated by an airline that maintains a presence at the
   25  ticket counter at the airport.
   26         2. Operated by an airline that provides regularly scheduled
   27  intrastate jet service between the state capital and counties in
   28  this state having a population of 800,000 or more.
   29         3. Refueled in connection with a flight that embarks or
   30  disembarks passengers in the state capital.
   31         (b) The tax exemption shall inure to the ultimate vendor
   32  that sells and delivers the exempt aviation fuel. If that vendor
   33  is a terminal supplier or wholesaler that remits tax on taxable
   34  sales, that vendor shall claim the exemption on the appropriate
   35  tax return. If the ultimate vendor is a fixed base operator that
   36  pays tax on its purchases of fuel, that vendor may obtain a
   37  refund of the appropriate tax.
   38         Section 4. This act shall take effect July 1, 2009.