Florida Senate - 2015 PROPOSED COMMITTEE SUBSTITUTE
Bill No. CS for SB 722
Ì270454&Î270454
576-04095-15
Proposed Committee Substitute by the Committee on Appropriations
(Appropriations Subcommittee on Transportation, Tourism, and
Economic Development)
1 A bill to be entitled
2 An act relating to aviation; amending s. 206.9825,
3 F.S.; revising eligibility for an excise tax credit
4 for certain aviation fuel delivered by licensed
5 wholesalers or terminal suppliers that increase the
6 state’s workforce by certain amounts; revising the
7 rate of the excise tax on certain aviation fuels on a
8 specified future date; deleting the excise tax credit
9 for certain aviation fuel on a specified future date;
10 requiring the Florida Transportation Commission to
11 conduct a study on specified issues relating to
12 intrastate commercial air service and flight training
13 and education; requiring the commission to submit a
14 report on the study to the Governor and the
15 Legislature by a specified date; providing effective
16 dates.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Paragraph (b) of subsection (1) of section
21 206.9825, Florida Statutes, is amended to read:
22 206.9825 Aviation fuel tax.—
23 (1)
24 (b) Any licensed wholesaler or terminal supplier that
25 delivers aviation fuel to an air carrier offering
26 transcontinental jet service and that, after January 1, 1996,
27 increases the air carrier’s Florida workforce by more than 1000
28 percent and by 250 or more full-time equivalent employee
29 positions, may receive a credit or refund as the ultimate vendor
30 of the aviation fuel for the 6.9 cents excise tax previously
31 paid, provided that the air carrier has no facility for fueling
32 highway vehicles from the tank in which the aviation fuel is
33 stored. In calculating the new or additional Florida full-time
34 equivalent employee positions, any full-time equivalent employee
35 positions of parent or subsidiary corporations which existed
36 before January 1, 1996, shall not be counted toward reaching the
37 Florida employment increase thresholds. The refund allowed under
38 this paragraph is in furtherance of the goals and policies of
39 the State Comprehensive Plan set forth in s. 187.201(16)(a),
40 (b)1., 2., (17)(a), (b)1., 4., (19)(a), (b)5., (21)(a), (b)1.,
41 2., 4., 7., 9., and 12.
42 Section 2. Effective July 1, 2018, subsection (1),
43 paragraph (a) of subsection (2), and subsections (3), (4), and
44 (5) of section 206.9825, Florida Statutes, are amended to read:
45 206.9825 Aviation fuel tax.—
46 (1)(a) Except as otherwise provided in this part, an excise
47 tax of 5.4 6.9 cents per gallon of aviation fuel is imposed upon
48 every gallon of aviation fuel sold in this state, or brought
49 into this state for use, upon which such tax has not been paid
50 or the payment thereof has not been lawfully assumed by some
51 person handling the same in this state. Fuel taxed pursuant to
52 this part shall not be subject to the taxes imposed by ss.
53 206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d).
54 (b) Any licensed wholesaler or terminal supplier that
55 delivers aviation fuel to an air carrier offering
56 transcontinental jet service and that, after January 1, 1996,
57 increases the air carrier’s Florida workforce by more than 1000
58 percent and by 250 or more full-time equivalent employee
59 positions, may receive a credit or refund as the ultimate vendor
60 of the aviation fuel for the 6.9 cents excise tax previously
61 paid, provided that the air carrier has no facility for fueling
62 highway vehicles from the tank in which the aviation fuel is
63 stored. In calculating the new or additional Florida full-time
64 equivalent employee positions, any full-time equivalent employee
65 positions of parent or subsidiary corporations which existed
66 before January 1, 1996, shall not be counted toward reaching the
67 Florida employment increase thresholds. The refund allowed under
68 this paragraph is in furtherance of the goals and policies of
69 the State Comprehensive Plan set forth in s. 187.201(16)(a),
70 (b)1., 2., (17)(a), (b)1., 4., (19)(a), (b)5., (21)(a), (b)1.,
71 2., 4., 7., 9., and 12.
72 (c) If, before July 1, 2001, the number of full-time
73 equivalent employee positions created or added to the air
74 carrier’s Florida workforce falls below 250, the exemption
75 granted pursuant to this section shall not apply during the
76 period in which the air carrier has fewer than the 250
77 additional employees.
78 (d) The exemption taken by credit or refund pursuant to
79 paragraph (b) shall apply only under the terms and conditions
80 set forth therein. If any part of that paragraph is judicially
81 declared to be unconstitutional or invalid, the validity of any
82 provisions taxing aviation fuel shall not be affected and all
83 fuel exempted pursuant to paragraph (b) shall be subject to tax
84 as if the exemption was never enacted. Every person benefiting
85 from such exemption shall be liable for and make payment of all
86 taxes for which a credit or refund was granted.
87 (2)(a) An excise tax of 5.4 6.9 cents per gallon is imposed
88 on each gallon of kerosene in the same manner as prescribed for
89 diesel fuel under ss. 206.87(2) and 206.872.
90 (3) An excise tax of 5.4 6.9 cents per gallon is imposed on
91 each gallon of aviation gasoline in the manner prescribed by
92 paragraph (2)(a). However, the exemptions allowed by paragraph
93 (2)(b) do not apply to aviation gasoline.
94 (4) Any licensed wholesaler or terminal supplier that
95 delivers undyed kerosene to a residence for home heating or
96 cooking may receive a credit or refund as the ultimate vendor of
97 the kerosene for the 5.4 6.9 cents excise tax previously paid.
98 (5) Any licensed wholesaler or terminal supplier that
99 delivers undyed kerosene to a retail dealer not licensed as a
100 wholesaler or terminal supplier for sale as a home heating or
101 cooking fuel may receive a credit or refund as the ultimate
102 vendor of the kerosene for the 5.4 6.9 cents excise tax
103 previously paid, provided the retail dealer has no facility for
104 fueling highway vehicles from the tank in which the kerosene is
105 stored.
106 Section 3. The Florida Transportation Commission shall
107 conduct a study of intrastate commercial air service and flight
108 training and education and develop recommendations for policies
109 that are likely to improve the quality of such service,
110 training, and education. The study must include an analysis of
111 historic trends in intrastate commercial air service and must
112 identify factors that have affected prices and the frequency of
113 flights between destinations in this state. The study must also
114 compare the incentives provided by this state to the commercial
115 airline industry, generally, and to specific air carriers with
116 similar incentives that have been provided by other states and
117 must evaluate the effect that these incentives have had on
118 commercial air service in this state and other states. The
119 commission shall submit a report on the study to the Governor,
120 the President of the Senate, and the Speaker of the House of
121 Representatives on or before November 13, 2015.
122 Section 4.
123