Bill Text: FL S1500 | 2010 | Regular Session | Introduced

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Bill Title: Capital City Aviation Fuel Tax Act [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2010-04-30 - Died in Committee on Finance and Tax [S1500 Detail]

Download: Florida-2010-S1500-Introduced.html

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       Florida Senate - 2010                                    SB 1500 
        
       By Senator Bennett 
       21-01555-10                                           20101500__ 
    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 
    5         fuel purchased by certain commercial airlines in the 
    6         state capital under certain circumstances; specifying 
    7         criteria; providing for application of certain refund 
    8         administration procedures; prohibiting application in 
    9         certain municipalities; prohibiting implementation 
   10         from reducing or otherwise adversely affecting certain 
   11         aviation grants; providing an effective date. 
   12   
   13  Be It Enacted by the Legislature of the State of Florida: 
   14   
   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.