| 1 | A bill to be entitled |
| 2 | An act relating to the aviation fuel tax; providing a |
| 3 | short title; amending s. 206.9825, F.S.; authorizing a |
| 4 | refund of the aviation fuel tax collected on aviation fuel |
| 5 | purchased by certain commercial airlines in the state |
| 6 | capital under certain circumstances; specifying criteria; |
| 7 | providing for application of certain refund administration |
| 8 | procedures; prohibiting application in certain |
| 9 | municipalities; prohibiting implementation from reducing |
| 10 | or otherwise adversely affecting certain aviation grants; |
| 11 | providing an effective date. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. This act may be cited as the "Capital City |
| 16 | Aviation Fuel Tax Act." |
| 17 | Section 2. Subsection (7) is added to section 206.9825, |
| 18 | Florida Statutes, to read: |
| 19 | 206.9825 Aviation fuel tax.- |
| 20 | (7)(a) A commercial airline that purchases aviation fuel |
| 21 | that is placed into an aircraft owned by the airline while the |
| 22 | aircraft is in the state capital may obtain a refund of the tax |
| 23 | imposed in paragraph (1)(a) if: |
| 24 | 1. The commercial airline has a ticket counter presence in |
| 25 | the state capital. |
| 26 | 2. The aircraft is refueled in connection with a flight |
| 27 | that embarks or disembarks passengers in the state capital. |
| 28 | (b) A refund claimed pursuant to this subsection shall be |
| 29 | governed by the administrative procedures specified in s. |
| 30 | 206.41(5), except for the provisions requiring refund permits. |
| 31 | (c) This subsection does not apply in any municipality |
| 32 | other than the state capital. |
| 33 | (d) The implementation of this subsection may not be |
| 34 | construed to reduce or otherwise adversely affect any aviation |
| 35 | grants received by the municipal government in the state |
| 36 | capital. |
| 37 | Section 3. This act shall take effect July 1, 2010. |