Florida Senate - 2020                                    SB 1192
       
       
        
       By Senator Gruters
       
       
       
       
       
       23-01453-20                                           20201192__
    1                        A bill to be entitled                      
    2         An act relating to the tax on aviation fuel; repealing
    3         ss. 206.9815, 206.9825, 206.9826, 206.9835, 206.9837,
    4         206.9845, 206.9855, 206.9865, and 206.9875, F.S.,
    5         relating to definitions, the tax on aviation fuel,
    6         refunds for certain air carriers, administration of
    7         the tax, disclosure of price, distribution of
    8         proceeds, refunds to carriers, commercial air carrier
    9         registration and reporting, and a tax exemption for
   10         federal entities, respectively; amending ss. 163.3206,
   11         206.42, 206.9915, 207.003, 207.005, 213.053, 332.007,
   12         and 332.009, F.S.; conforming provisions to changes
   13         made by the act; providing an effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Part III of chapter 206, Florida Statutes,
   18  composed of ss. 206.9815, 206.9825, 206.9826, 206.9835,
   19  206.9837, 206.9845, 206.9855, 206.9865, and 206.9875, Florida
   20  Statutes, is repealed.
   21         Section 2. Paragraph (a) of subsection (2) of section
   22  163.3206, Florida Statutes, is amended to read:
   23         163.3206 Fuel terminals.—
   24         (2) As used in this section, the term:
   25         (a) “Fuel” means any of the following:
   26         1. Alternative fuel as defined in s. 525.01.
   27         2. Aviation fuel. As used in this subparagraph, the term
   28  “aviation fuel” means fuel for use in aircraft, and includes
   29  aviation gasoline and aviation turbine fuels and kerosene, as
   30  determined by the American Society for Testing and Materials
   31  specifications D-910 or D-1655 or current specifications as
   32  defined in s. 206.9815.
   33         3. Diesel fuel as defined in s. 206.86.
   34         4. Gas as defined in s. 206.9925.
   35         5. Motor fuel as defined in s. 206.01.
   36         6. Natural gas fuel as defined in s. 206.9951.
   37         7. Oil as defined in s. 206.9925.
   38         8. Petroleum fuel as defined in s. 525.01.
   39         9. Petroleum product as defined in s. 206.9925.
   40         Section 3. Subsection (1) of section 206.42, Florida
   41  Statutes, is amended to read:
   42         206.42 Aviation gasoline exempt from excise tax; rocket
   43  fuel.—
   44         (1) Each and every dealer in aviation gasoline in the state
   45  by whatever name designated who purchases from any terminal
   46  supplier, importer, or wholesaler, and sells, aviation gasoline
   47  (A.S.T.M. specification D-910 or current specification), of such
   48  quality not adapted for use in ordinary motor vehicles, being
   49  designed for and sold and exclusively used for aircraft, is
   50  exempted from the payment of taxes levied under this part, but
   51  is subject to the tax levied under part III.
   52         Section 4. Subsection (3) of section 206.9915, Florida
   53  Statutes, is amended to read:
   54         206.9915 Legislative intent and general provisions.—
   55         (3) The provisions of ss. 206.01, 206.02, 206.026, 206.027,
   56  206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,
   57  206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
   58  206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
   59  206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
   60  206.24, 206.27, 206.28, 206.416, 206.42, 206.44, 206.48, 206.49,
   61  206.56, 206.59, 206.86, 206.87, 206.872, 206.873, 206.8735,
   62  206.874, 206.8741, 206.8745, 206.94, and 206.945, and 206.9815
   63  shall, as far as lawful or practicable, be applicable to the
   64  levy and collection of taxes imposed pursuant to this part as if
   65  fully set out in this part and made expressly applicable to the
   66  taxes imposed herein.
   67         Section 5. Section 207.003, Florida Statutes, is amended to
   68  read:
   69         207.003 Privilege tax levied.—A tax for the privilege of
   70  operating any commercial motor vehicle upon the public highways
   71  of this state shall be levied upon every motor carrier at a rate
   72  which includes the minimum rates provided in parts I, II, and
   73  III IV of chapter 206 on each gallon of diesel fuel or motor
   74  fuel used for the propulsion of a commercial motor vehicle by
   75  such motor carrier within the state.
   76         Section 6. Subsection (3) of section 207.005, Florida
   77  Statutes, is amended to read:
   78         207.005 Returns and payment of tax; delinquencies;
   79  calculation of fuel used during operations in the state; credit;
   80  bond.—
   81         (3) For the purpose of computing the carrier’s liability
   82  for the road privilege tax, the total gallons of fuel used in
   83  the propulsion of any commercial motor vehicle in this state
   84  shall be multiplied by the rates provided in parts I, II, and
   85  III IV of chapter 206. From the sum determined by this
   86  calculation, there shall be allowed a credit equal to the amount
   87  of the tax per gallon under parts I, II, and III IV of chapter
   88  206 for each gallon of fuel purchased in this state during the
   89  reporting period when the diesel fuel or motor fuel tax was paid
   90  at the time of purchase. If the tax paid under parts I, II, and
   91  III IV of chapter 206 exceeds the total tax due under this
   92  chapter, the excess may be allowed as a credit against future
   93  tax payments, until the credit is fully offset or until eight
   94  calendar quarters shall have passed since the end of the
   95  calendar quarter in which the credit accrued, whichever occurs
   96  first. A refund may be made for this credit provided it exceeds
   97  $10.
   98         Section 7. Paragraph (h) of subsection (8) of section
   99  213.053, Florida Statutes, is amended to read:
  100         213.053 Confidentiality and information sharing.—
  101         (8) Notwithstanding any other provision of this section,
  102  the department may provide:
  103         (h) Names and addresses of persons paying taxes pursuant to
  104  part III IV of chapter 206 to the Department of Environmental
  105  Protection in the conduct of its official duties.
  106  
  107  Disclosure of information under this subsection shall be
  108  pursuant to a written agreement between the executive director
  109  and the agency. Such agencies, governmental or nongovernmental,
  110  shall be bound by the same requirements of confidentiality as
  111  the Department of Revenue. Breach of confidentiality is a
  112  misdemeanor of the first degree, punishable as provided by s.
  113  775.082 or s. 775.083.
  114         Section 8. Subsection (7) of section 332.007, Florida
  115  Statutes, is amended to read:
  116         332.007 Administration and financing of aviation and
  117  airport programs and projects; state plan.—
  118         (7) Subject to the availability of appropriated funds in
  119  addition to aviation fuel tax revenues, the department may
  120  participate in the capital cost of eligible public airport and
  121  aviation discretionary capacity improvement projects. The annual
  122  legislative budget request shall be based on the funding
  123  required for discretionary capacity improvement projects in the
  124  aviation and airport work program.
  125         (a) The department shall provide priority funding in
  126  support of:
  127         1. Land acquisition which provides additional capacity at
  128  the qualifying international airport or at that airport’s
  129  supplemental air carrier airport.
  130         2. Runway and taxiway projects that add capacity or are
  131  necessary to accommodate technological changes in the aviation
  132  industry.
  133         3. Airport access transportation projects that improve
  134  direct airport access and are approved by the airport sponsor.
  135         4. International terminal projects that increase
  136  international gate capacity.
  137         (b) No single airport shall secure discretionary capacity
  138  improvement project funds in excess of 50 percent of the total
  139  discretionary capacity improvement project funds available in
  140  any given budget year.
  141         (c) Unless prohibited by the General Appropriations Act or
  142  by law, the department may transfer funds within each category
  143  of the airport and aviation discretionary capacity improvement
  144  program to maximize the aviation services or federal aid
  145  available to this state.
  146         (d) The department may fund up to 50 percent of the portion
  147  of eligible project costs which are not funded by the Federal
  148  Government except that the department may initially fund up to
  149  75 percent of the cost of land acquisition for a new airport or
  150  for the expansion of an existing airport which is owned and
  151  operated by a municipality, a county, or an authority, and shall
  152  be reimbursed to the normal statutory project share when federal
  153  funds become available or within 10 years after the date of
  154  acquisition, whichever is earlier.
  155         Section 9. Section 332.009, Florida Statutes, is amended to
  156  read:
  157         332.009 Limitation on operation of chapter.—Nothing in this
  158  chapter shall be construed to authorize expenditure of aviation
  159  fuel tax revenues on space transportation projects. Nothing in
  160  this chapter shall be construed to limit the department’s
  161  authority under s. 331.360.
  162         Section 10. This act shall take effect July 1, 2020.