Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. SB 722
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/30/2015           .                                

       The Committee on Finance and Tax (Soto) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete lines 16 - 56
    4  and insert:
    5         (1)(a) Except as otherwise provided in this part, an excise
    6  tax of 5.4 6.9 cents per gallon of aviation fuel is imposed upon
    7  every gallon of aviation fuel sold in this state, or brought
    8  into this state for use, upon which such tax has not been paid
    9  or the payment thereof has not been lawfully assumed by some
   10  person handling the same in this state. Fuel taxed pursuant to
   11  this part shall not be subject to the taxes imposed by ss.
   12  206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d).
   13         (b) A Any licensed wholesaler or terminal supplier may
   14  receive a credit or refund of the 5.4 cents excise tax paid by
   15  the wholesaler or supplier for aviation fuel that is delivered
   16  by the wholesaler or supplier delivers aviation fuel to any of
   17  the three an air carriers carrier offering transcontinental jet
   18  service and that has the greatest growth during a state fiscal
   19  year, beginning July 1, 2015, as determined by the following
   20  factors:
   21         1. The number of new jobs created in this state which are
   22  at or above this state’s average prevailing wage.
   23         2. Total capital investment in this state.
   24         3. The number of new routes established to or from this
   25  state.
   26         4. The number of ticket sales to or from this state, after
   27  January 1, 1996, increases the air carrier’s Florida workforce
   28  by more than 1000 percent and by 250 or more full-time
   29  equivalent employee positions, may receive a credit or refund as
   30  the ultimate vendor of the aviation fuel for the 6.9 cents
   31  excise tax previously paid, provided that the air carrier has no
   32  facility for fueling highway vehicles from the tank in which the
   33  aviation fuel is stored. In calculating the new or additional
   34  Florida full-time equivalent employee positions, any full-time
   35  equivalent employee positions of parent or subsidiary
   36  corporations which existed before January 1, 1996, shall not be
   37  counted toward reaching the Florida employment increase
   38  thresholds.
   39  The refund allowed under this paragraph is in furtherance of the
   40  goals and policies of the State Comprehensive Plan set forth in
   41  s. 187.201(16)(a), (b)1., 2., (17)(a), (b)1., 4., (19)(a),
   42  (b)5., (21)(a), (b)1., 2., 4., 7., 9., and 12.
   43         (c) If, before July 1, 2001, the number of full-time
   44  equivalent employee positions created or added to the air
   45  carrier’s Florida workforce falls below 250, the exemption
   46  granted pursuant to this section shall not apply during the
   47  period in which the air carrier has fewer than the 250
   48  additional employees.
   49         (d) The exemption taken by credit or refund pursuant to
   50  paragraph (b) applies shall apply only under the terms and
   51  conditions set forth therein. If any part of that paragraph is
   52  judicially declared to be unconstitutional or invalid, the
   53  validity of any provisions taxing aviation fuel shall not be
   54  affected and all fuel exempted pursuant to paragraph (b) shall
   55  be subject to tax as if the exemption was never enacted. Every
   56  person benefiting from such exemption shall be liable for and
   57  make payment of all taxes for which a credit or refund was
   58  granted.
   60  ================= T I T L E  A M E N D M E N T ================
   61  And the title is amended as follows:
   62         Delete lines 4 - 7
   63  and insert:
   64         tax on certain aviation fuels; revising the criteria
   65         to receive an excise tax exemption for certain
   66         aviation fuel delivered by licensed wholesalers or
   67         terminal suppliers; deleting obsolete language;