Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. CS for SB 722
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/16/2015           .                                

       Appropriations Subcommittee on Transportation, Tourism, and
       Economic Development (Hukill) recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective July 1, 2018, subsection (1),
    6  paragraph (a) of subsection (2), and subsections (3), (4), and
    7  (5) of section 206.9825, Florida Statutes, are amended to read:
    8         206.9825 Aviation fuel tax.—
    9         (1)(a) Except as otherwise provided in this part, an excise
   10  tax of 5.4 6.9 cents per gallon of aviation fuel is imposed upon
   11  every gallon of aviation fuel sold in this state, or brought
   12  into this state for use, upon which such tax has not been paid
   13  or the payment thereof has not been lawfully assumed by some
   14  person handling the same in this state. Fuel taxed pursuant to
   15  this part shall not be subject to the taxes imposed by ss.
   16  206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d).
   17         (b) Any licensed wholesaler or terminal supplier that
   18  delivers aviation fuel to an air carrier offering
   19  transcontinental jet service and that, after January 1, 1996,
   20  increases the air carrier’s Florida workforce by more than 1000
   21  percent and by 250 or more full-time equivalent employee
   22  positions, may receive a credit or refund as the ultimate vendor
   23  of the aviation fuel for the 6.9 cents excise tax previously
   24  paid, provided that the air carrier has no facility for fueling
   25  highway vehicles from the tank in which the aviation fuel is
   26  stored. In calculating the new or additional Florida full-time
   27  equivalent employee positions, any full-time equivalent employee
   28  positions of parent or subsidiary corporations which existed
   29  before January 1, 1996, shall not be counted toward reaching the
   30  Florida employment increase thresholds. The refund allowed under
   31  this paragraph is in furtherance of the goals and policies of
   32  the State Comprehensive Plan set forth in s. 187.201(16)(a),
   33  (b)1., 2., (17)(a), (b)1., 4., (19)(a), (b)5., (21)(a), (b)1.,
   34  2., 4., 7., 9., and 12.
   35         (c) If, before July 1, 2001, the number of full-time
   36  equivalent employee positions created or added to the air
   37  carrier’s Florida workforce falls below 250, the exemption
   38  granted pursuant to this section shall not apply during the
   39  period in which the air carrier has fewer than the 250
   40  additional employees.
   41         (d) The exemption taken by credit or refund pursuant to
   42  paragraph (b) shall apply only under the terms and conditions
   43  set forth therein. If any part of that paragraph is judicially
   44  declared to be unconstitutional or invalid, the validity of any
   45  provisions taxing aviation fuel shall not be affected and all
   46  fuel exempted pursuant to paragraph (b) shall be subject to tax
   47  as if the exemption was never enacted. Every person benefiting
   48  from such exemption shall be liable for and make payment of all
   49  taxes for which a credit or refund was granted.
   50         (2)(a) An excise tax of 5.4 6.9 cents per gallon is imposed
   51  on each gallon of kerosene in the same manner as prescribed for
   52  diesel fuel under ss. 206.87(2) and 206.872.
   53         (3) An excise tax of 5.4 6.9 cents per gallon is imposed on
   54  each gallon of aviation gasoline in the manner prescribed by
   55  paragraph (2)(a). However, the exemptions allowed by paragraph
   56  (2)(b) do not apply to aviation gasoline.
   57         (4) Any licensed wholesaler or terminal supplier that
   58  delivers undyed kerosene to a residence for home heating or
   59  cooking may receive a credit or refund as the ultimate vendor of
   60  the kerosene for the 5.4 6.9 cents excise tax previously paid.
   61         (5) Any licensed wholesaler or terminal supplier that
   62  delivers undyed kerosene to a retail dealer not licensed as a
   63  wholesaler or terminal supplier for sale as a home heating or
   64  cooking fuel may receive a credit or refund as the ultimate
   65  vendor of the kerosene for the 5.4 6.9 cents excise tax
   66  previously paid, provided the retail dealer has no facility for
   67  fueling highway vehicles from the tank in which the kerosene is
   68  stored.
   69         Section 2. The Florida Transportation Commission shall
   70  conduct a study of intrastate commercial air service and flight
   71  training and education and develop recommendations for policies
   72  that are likely to improve the quality of such service,
   73  training, and education. The study must include an analysis of
   74  historic trends in intrastate commercial air service and must
   75  identify factors that have affected prices and the frequency of
   76  flights between destinations in this state. The study must also
   77  compare the incentives provided by this state to the commercial
   78  airline industry, generally, and to specific air carriers with
   79  similar incentives that have been provided by other states and
   80  must evaluate the effect that these incentives have had on
   81  commercial air service in this state and other states. The
   82  commission shall submit a report on the study to the Governor,
   83  the President of the Senate, and the Speaker of the House of
   84  Representatives on or before November 13, 2015.
   85         Section 3. Except as otherwise expressly provided in this
   86  act, this act shall take effect July 1, 2015.
   88  ================= T I T L E  A M E N D M E N T ================
   89  And the title is amended as follows:
   90         Delete everything before the enacting clause
   91  and insert:
   92                        A bill to be entitled                      
   93         An act relating to aviation; amending s. 206.9825,
   94         F.S.; revising the tax rate of the excise tax on
   95         certain aviation fuels; deleting an excise tax
   96         exemption for certain aviation fuel delivered by
   97         licensed wholesalers or terminal suppliers that
   98         increase the state’s workforce by certain amounts;
   99         requiring the Florida Transportation Commission to
  100         conduct a study on specified issues relating to
  101         intrastate commercial air service and flight training
  102         and education; requiring the commission to submit a
  103         report on the study to the Governor and the
  104         Legislature by a specified date; providing effective
  105         dates.