Florida Senate - 2015                                     SB 722
       
       
        
       By Senator Flores
       
       
       
       
       
       37-00551-15                                            2015722__
    1                        A bill to be entitled                      
    2         An act relating to aviation fuel tax; amending s.
    3         206.9825, F.S.; revising the tax rate of the excise
    4         tax on certain aviation fuels; deleting an excise tax
    5         exemption for certain aviation fuel delivered by
    6         licensed wholesalers or terminal suppliers that
    7         increase the state’s workforce by certain amounts;
    8         providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (1), paragraph (a) of subsection (2),
   13  and subsections (3), (4), and (5) of section 206.9825, Florida
   14  Statutes, are amended to read:
   15         206.9825 Aviation fuel tax.—
   16         (1)(a) Except as otherwise provided in this part, an excise
   17  tax of 5.4 6.9 cents per gallon of aviation fuel is imposed upon
   18  every gallon of aviation fuel sold in this state, or brought
   19  into this state for use, upon which such tax has not been paid
   20  or the payment thereof has not been lawfully assumed by some
   21  person handling the same in this state. Fuel taxed pursuant to
   22  this part shall not be subject to the taxes imposed by ss.
   23  206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d).
   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         (c) If, before July 1, 2001, the number of full-time
   43  equivalent employee positions created or added to the air
   44  carrier’s Florida workforce falls below 250, the exemption
   45  granted pursuant to this section shall not apply during the
   46  period in which the air carrier has fewer than the 250
   47  additional employees.
   48         (d) The exemption taken by credit or refund pursuant to
   49  paragraph (b) shall apply only under the terms and conditions
   50  set forth therein. If any part of that paragraph is judicially
   51  declared to be unconstitutional or invalid, the validity of any
   52  provisions taxing aviation fuel shall not be affected and all
   53  fuel exempted pursuant to paragraph (b) shall be subject to tax
   54  as if the exemption was never enacted. Every person benefiting
   55  from such exemption shall be liable for and make payment of all
   56  taxes for which a credit or refund was granted.
   57         (2)(a) An excise tax of 5.4 6.9 cents per gallon is imposed
   58  on each gallon of kerosene in the same manner as prescribed for
   59  diesel fuel under ss. 206.87(2) and 206.872.
   60         (3) An excise tax of 5.4 6.9 cents per gallon is imposed on
   61  each gallon of aviation gasoline in the manner prescribed by
   62  paragraph (2)(a). However, the exemptions allowed by paragraph
   63  (2)(b) do not apply to aviation gasoline.
   64         (4) Any licensed wholesaler or terminal supplier that
   65  delivers undyed kerosene to a residence for home heating or
   66  cooking may receive a credit or refund as the ultimate vendor of
   67  the kerosene for the 5.4 6.9 cents excise tax previously paid.
   68         (5) Any licensed wholesaler or terminal supplier that
   69  delivers undyed kerosene to a retail dealer not licensed as a
   70  wholesaler or terminal supplier for sale as a home heating or
   71  cooking fuel may receive a credit or refund as the ultimate
   72  vendor of the kerosene for the 5.4 6.9 cents excise tax
   73  previously paid, provided the retail dealer has no facility for
   74  fueling highway vehicles from the tank in which the kerosene is
   75  stored.
   76         Section 2. This act shall take effect July 1, 2015.