Florida Senate - 2015 COMMITTEE AMENDMENT
Bill No. CS for SB 722
Ì829130vÎ829130
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/16/2015 .
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Appropriations Subcommittee on Transportation, Tourism, and
Economic Development (Hukill) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Effective July 1, 2018, subsection (1),
6 paragraph (a) of subsection (2), and subsections (3), (4), and
7 (5) of section 206.9825, Florida Statutes, are amended to read:
8 206.9825 Aviation fuel tax.—
9 (1)(a) Except as otherwise provided in this part, an excise
10 tax of 5.4 6.9 cents per gallon of aviation fuel is imposed upon
11 every gallon of aviation fuel sold in this state, or brought
12 into this state for use, upon which such tax has not been paid
13 or the payment thereof has not been lawfully assumed by some
14 person handling the same in this state. Fuel taxed pursuant to
15 this part shall not be subject to the taxes imposed by ss.
16 206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d).
17 (b) Any licensed wholesaler or terminal supplier that
18 delivers aviation fuel to an air carrier offering
19 transcontinental jet service and that, after January 1, 1996,
20 increases the air carrier’s Florida workforce by more than 1000
21 percent and by 250 or more full-time equivalent employee
22 positions, may receive a credit or refund as the ultimate vendor
23 of the aviation fuel for the 6.9 cents excise tax previously
24 paid, provided that the air carrier has no facility for fueling
25 highway vehicles from the tank in which the aviation fuel is
26 stored. In calculating the new or additional Florida full-time
27 equivalent employee positions, any full-time equivalent employee
28 positions of parent or subsidiary corporations which existed
29 before January 1, 1996, shall not be counted toward reaching the
30 Florida employment increase thresholds. The refund allowed under
31 this paragraph is in furtherance of the goals and policies of
32 the State Comprehensive Plan set forth in s. 187.201(16)(a),
33 (b)1., 2., (17)(a), (b)1., 4., (19)(a), (b)5., (21)(a), (b)1.,
34 2., 4., 7., 9., and 12.
35 (c) If, before July 1, 2001, the number of full-time
36 equivalent employee positions created or added to the air
37 carrier’s Florida workforce falls below 250, the exemption
38 granted pursuant to this section shall not apply during the
39 period in which the air carrier has fewer than the 250
40 additional employees.
41 (d) The exemption taken by credit or refund pursuant to
42 paragraph (b) shall apply only under the terms and conditions
43 set forth therein. If any part of that paragraph is judicially
44 declared to be unconstitutional or invalid, the validity of any
45 provisions taxing aviation fuel shall not be affected and all
46 fuel exempted pursuant to paragraph (b) shall be subject to tax
47 as if the exemption was never enacted. Every person benefiting
48 from such exemption shall be liable for and make payment of all
49 taxes for which a credit or refund was granted.
50 (2)(a) An excise tax of 5.4 6.9 cents per gallon is imposed
51 on each gallon of kerosene in the same manner as prescribed for
52 diesel fuel under ss. 206.87(2) and 206.872.
53 (3) An excise tax of 5.4 6.9 cents per gallon is imposed on
54 each gallon of aviation gasoline in the manner prescribed by
55 paragraph (2)(a). However, the exemptions allowed by paragraph
56 (2)(b) do not apply to aviation gasoline.
57 (4) Any licensed wholesaler or terminal supplier that
58 delivers undyed kerosene to a residence for home heating or
59 cooking may receive a credit or refund as the ultimate vendor of
60 the kerosene for the 5.4 6.9 cents excise tax previously paid.
61 (5) Any licensed wholesaler or terminal supplier that
62 delivers undyed kerosene to a retail dealer not licensed as a
63 wholesaler or terminal supplier for sale as a home heating or
64 cooking fuel may receive a credit or refund as the ultimate
65 vendor of the kerosene for the 5.4 6.9 cents excise tax
66 previously paid, provided the retail dealer has no facility for
67 fueling highway vehicles from the tank in which the kerosene is
68 stored.
69 Section 2. The Florida Transportation Commission shall
70 conduct a study of intrastate commercial air service and flight
71 training and education and develop recommendations for policies
72 that are likely to improve the quality of such service,
73 training, and education. The study must include an analysis of
74 historic trends in intrastate commercial air service and must
75 identify factors that have affected prices and the frequency of
76 flights between destinations in this state. The study must also
77 compare the incentives provided by this state to the commercial
78 airline industry, generally, and to specific air carriers with
79 similar incentives that have been provided by other states and
80 must evaluate the effect that these incentives have had on
81 commercial air service in this state and other states. The
82 commission shall submit a report on the study to the Governor,
83 the President of the Senate, and the Speaker of the House of
84 Representatives on or before November 13, 2015.
85 Section 3. Except as otherwise expressly provided in this
86 act, this act shall take effect July 1, 2015.
87
88 ================= T I T L E A M E N D M E N T ================
89 And the title is amended as follows:
90 Delete everything before the enacting clause
91 and insert:
92 A bill to be entitled
93 An act relating to aviation; amending s. 206.9825,
94 F.S.; revising the tax rate of the excise tax on
95 certain aviation fuels; deleting an excise tax
96 exemption for certain aviation fuel delivered by
97 licensed wholesalers or terminal suppliers that
98 increase the state’s workforce by certain amounts;
99 requiring the Florida Transportation Commission to
100 conduct a study on specified issues relating to
101 intrastate commercial air service and flight training
102 and education; requiring the commission to submit a
103 report on the study to the Governor and the
104 Legislature by a specified date; providing effective
105 dates.