Bill Text: FL S0722 | 2015 | Regular Session | Comm Sub
Bill Title: Aviation
Spectrum: Bipartisan Bill
Status: (Failed) 2015-05-01 - Died in Appropriations [S0722 Detail]
Download: Florida-2015-S0722-Comm_Sub.html
Florida Senate - 2015 CS for SB 722 By the Committee on Finance and Tax; and Senator Flores 593-03129-15 2015722c1 1 A bill to be entitled 2 An act relating to aviation; amending s. 206.9825, 3 F.S.; revising the tax rate of the excise tax on 4 certain aviation fuels; revising the criteria to 5 receive an excise tax exemption for certain aviation 6 fuel delivered by licensed wholesalers or terminal 7 suppliers; deleting obsolete language; requiring the 8 Department of Economic Opportunity to conduct a study 9 on specified issues relating to intrastate commercial 10 air service and flight training and education; 11 requiring the department to submit a report on the 12 study to the Governor and the Legislature by a 13 specified date; providing effective dates. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Effective July 1, 2017, subsection (1), 18 paragraph (a) of subsection (2), and subsections (3), (4), and 19 (5) of section 206.9825, Florida Statutes, are amended to read: 20 206.9825 Aviation fuel tax.— 21 (1)(a) Except as otherwise provided in this part, an excise 22 tax of 5.46.9cents per gallon of aviation fuel is imposed upon 23 every gallon of aviation fuel sold in this state, or brought 24 into this state for use, upon which such tax has not been paid 25 or the payment thereof has not been lawfully assumed by some 26 person handling the same in this state. Fuel taxed pursuant to 27 this part shall not be subject to the taxes imposed by ss. 28 206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d). 29 (b) AAnylicensed wholesaler or terminal supplier may 30 receive a credit or refund of the 5.4 cents excise tax paid by 31 the wholesaler or supplier for aviation fuel that is delivered 32 by the wholesaler or supplierdelivers aviation fuelto any of 33 the threeanair carrierscarrier offering transcontinental jet34service andthat has the greatest growth during a state fiscal 35 year, beginning July 1, 2015, as determined by the following 36 factors: 37 1. The number of new jobs created in this state which are 38 at or above this state’s average prevailing wage. 39 2. Total capital investment in this state. 40 3. The number of new routes established to or from this 41 state. 42 4. The number of ticket sales to or from this state, after43January 1, 1996, increases the air carrier’s Florida workforce44by more than 1000 percent and by 250 or more full-time45equivalent employee positions, may receive a credit or refund as46the ultimate vendor of the aviation fuel for the 6.9 cents47excise tax previously paid, provided that the air carrier has no48facility for fueling highway vehicles from the tank in which the49aviation fuel is stored.In calculating the new or additional50Florida full-time equivalent employee positions, any full-time51equivalent employee positions of parent or subsidiary52corporations which existed before January 1, 1996, shall not be53counted toward reaching the Florida employment increase54thresholds.55 56 The refund allowed under this paragraph is in furtherance of the 57 goals and policies of the State Comprehensive Plan set forth in 58 s. 187.201(16)(a), (b)1., 2., (17)(a), (b)1., 4., (19)(a), 59 (b)5., (21)(a), (b)1., 2., 4., 7., 9., and 12. 60 (c)If, before July 1, 2001, the number of full-time61equivalent employee positions created or added to the air62carrier’s Florida workforce falls below 250, the exemption63granted pursuant to this section shall not apply during the64period in which the air carrier has fewer than the 25065additional employees.66(d)The exemption taken by credit or refund pursuant to 67 paragraph (b) appliesshall applyonly under the terms and 68 conditions set forth therein. If any part of that paragraph is 69 judicially declared to be unconstitutional or invalid, the 70 validity of any provisions taxing aviation fuel shall not be 71 affected and all fuel exempted pursuant to paragraph (b) shall 72 be subject to tax as if the exemption was never enacted. Every 73 person benefiting from such exemption shall be liable for and 74 make payment of all taxes for which a credit or refund was 75 granted. 76 (2)(a) An excise tax of 5.46.9cents per gallon is imposed 77 on each gallon of kerosene in the same manner as prescribed for 78 diesel fuel under ss. 206.87(2) and 206.872. 79 (3) An excise tax of 5.46.9cents per gallon is imposed on 80 each gallon of aviation gasoline in the manner prescribed by 81 paragraph (2)(a). However, the exemptions allowed by paragraph 82 (2)(b) do not apply to aviation gasoline. 83 (4) Any licensed wholesaler or terminal supplier that 84 delivers undyed kerosene to a residence for home heating or 85 cooking may receive a credit or refund as the ultimate vendor of 86 the kerosene for the 5.46.9cents excise tax previously paid. 87 (5) Any licensed wholesaler or terminal supplier that 88 delivers undyed kerosene to a retail dealer not licensed as a 89 wholesaler or terminal supplier for sale as a home heating or 90 cooking fuel may receive a credit or refund as the ultimate 91 vendor of the kerosene for the 5.46.9cents excise tax 92 previously paid, provided the retail dealer has no facility for 93 fueling highway vehicles from the tank in which the kerosene is 94 stored. 95 Section 2. The Department of Economic Opportunity shall 96 conduct a study of intrastate commercial air service and flight 97 training and education and develop recommendations for policies 98 that are likely to improve the quality of such service, 99 training, and education. The study must include an analysis of 100 historic trends in intrastate commercial air service and must 101 identify factors that have affected prices and the frequency of 102 flights between destinations in this state. The study must also 103 compare the incentives provided by this state to the commercial 104 airline industry, generally, and to specific air carriers with 105 similar incentives that have been provided by other states and 106 must evaluate the effect that these incentives have had on 107 commercial air service in this state and other states. The 108 department shall submit a report on the study to the Governor, 109 the President of the Senate, and the Speaker of the House of 110 Representatives on or before November 13, 2015. 111 Section 3. 112