| 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.; providing an |
| 4 | exemption from the aviation fuel tax for aviation fuel |
| 5 | purchased by certain commercial airlines in the state's |
| 6 | capital under certain circumstances; providing an |
| 7 | effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. This act may be cited as the "Capitol City |
| 12 | Aviation Fuel Tax Act." |
| 13 | Section 2. Subsection (7) is added to section 206.9825, |
| 14 | Florida Statutes, to read: |
| 15 | 206.9825 Aviation fuel tax.-- |
| 16 | (7) Notwithstanding the requirements of this section, the |
| 17 | aviation fuel tax may not be imposed upon any gallon of aviation |
| 18 | fuel purchased by commercial airlines in the state's capital if: |
| 19 | (a) The commercial airline has a ticket counter presence |
| 20 | in the state's capital. |
| 21 | (b) The commercial airline offers regularly scheduled |
| 22 | flights to and from the state's capital. |
| 23 | (c) The commercial airline lands in, embarks or disembarks |
| 24 | passengers in, and takes off from the state's capital. |
| 25 | Section 3. This act shall take effect July 1, 2009. |