Florida Senate - 2011 SB 1256 By Senator Altman 24-01222-11 20111256__ 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, 2011.