Bill Text: FL S0844 | 2016 | Regular Session | Comm Sub
Bill Title: Aviation Fuel Taxes
Spectrum: Bipartisan Bill
Status: (Failed) 2016-03-11 - Died in Appropriations, companion bill(s) passed, see HB 7099 (Ch. 2016-220) [S0844 Detail]
Download: Florida-2016-S0844-Comm_Sub.html
Florida Senate - 2016 CS for SB 844 By the Committee on Finance and Tax; and Senator Flores 593-03181-16 2016844c1 1 A bill to be entitled 2 An act relating to aviation fuel taxes; amending s. 3 206.9825, F.S.; revising eligibility criteria for 4 wholesalers and terminal suppliers to receive refunds 5 or credits of previously paid excise taxes; providing 6 for future repeal; revising the rate of the excise tax 7 on certain aviation fuels; providing effective dates. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (b) of subsection (1) of section 12 206.9825, Florida Statutes, is amended to read: 13 206.9825 Aviation fuel tax.— 14 (1) 15 (b) Any licensed wholesaler or terminal supplier that 16 delivers aviation fuel to an air carrier offering 17 transcontinental jet service and that, after January 1, 1996, 18 but before July 1, 2016, increases the air carrier’s Florida 19 workforce by more than 1000 percent and by 250 or more full-time 20 equivalent employee positions, may receive a credit or refund as 21 the ultimate vendor of the aviation fuel for the 6.9 cents 22 excise tax previously paid, provided that the air carrier has no 23 facility for fueling highway vehicles from the tank in which the 24 aviation fuel is stored. In calculating the new or additional 25 Florida full-time equivalent employee positions, any full-time 26 equivalent employee positions of parent or subsidiary 27 corporations which existed before January 1, 1996, shall not be 28 counted toward reaching the Florida employment increase 29 thresholds. The refund allowed under this paragraph is in 30 furtherance of the goals and policies of the State Comprehensive 31 Plan set forth in s. 187.201(16)(a), (b)1., 2., (17)(a), (b)1., 32 4., (19)(a), (b)5., (21)(a), (b)1., 2., 4., 7., 9., and 12. 33 Section 2. Effective July 1, 2019, section 206.9825, 34 Florida Statutes, as amended by this act, is amended to read: 35 206.9825 Aviation fuel tax.— 36 (1)(a) Except as otherwise provided in this part, an excise tax 37 of 4.276.9cents per gallon of aviation fuel is imposed upon 38 every gallon of aviation fuel sold in this state, or brought 39 into this state for use, upon which such tax has not been paid 40 or the payment thereof has not been lawfully assumed by some 41 person handling the same in this state. Fuel taxed pursuant to 42 this part isshallnotbesubject to the taxes imposed by ss. 43 206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d). 44(b) Any licensed wholesaler or terminal supplier that45delivers aviation fuel to an air carrier offering46transcontinental jet service and that, after January 1, 1996,47but before July 1, 2016,increases the air carrier’s Florida48workforce by more than 1000 percent and by 250 or more full-time49equivalent employee positions, may receive a credit or refund as50the ultimate vendor of the aviation fuel for the 6.9 cents51excise tax previously paid, provided that the air carrier has no52facility for fueling highway vehicles from the tank in which the53aviation fuel is stored. In calculating the new or additional54Florida full-time equivalent employee positions, any full-time55equivalent employee positions of parent or subsidiary56corporations which existed before January 1, 1996, shall not be57counted toward reaching the Florida employment increase58thresholds. The refund allowed under this paragraph is in59furtherance of the goals and policies of the State Comprehensive60Plan set forth in s. 187.201(16)(a), (b)1., 2., (17)(a), (b)1.,614., (19)(a), (b)5., (21)(a), (b)1., 2., 4., 7., 9., and 12.62(c) If, before July 1, 2001, the number of full-time63equivalent employee positions created or added to the air64carrier’s Florida workforce falls below 250, the exemption65granted pursuant to this section shall not apply during the66period in which the air carrier has fewer than the 25067additional employees.68(d) The exemption taken by credit or refund pursuant to69paragraph (b) shall apply only under the terms and conditions70set forth therein. If any part of that paragraph is judicially71declared to be unconstitutional or invalid, the validity of any72provisions taxing aviation fuel shall not be affected and all73fuel exempted pursuant to paragraph (b) shall be subject to tax74as if the exemption was never enacted. Every person benefiting75from such exemption shall be liable for and make payment of all76taxes for which a credit or refund was granted.77 (b)(e)1. Sales of aviation fuel to, and exclusively used 78 for flight training through a school of aeronautics or college 79 of aviation by, a college based in this state which is a tax 80 exempt organization under s. 501(c)(3) of the Internal Revenue 81 Code or a university based in this state are exempt from the tax 82 imposed by this part if the college or university: 83 a. Is accredited by or has applied for accreditation by the 84 Aviation Accreditation Board International; and 85 b. Offers a graduate program in aeronautical or aerospace 86 engineering or offers flight training through a school of 87 aeronautics or college of aviation. 88 2. A licensed wholesaler or terminal supplier that sells 89 aviation fuel to a college or university qualified under this 90 paragraph and that does not collect the aviation fuel tax from 91 the college or university on such sale may receive an ultimate 92 vendor credit for the 4.27-cent6.9-centexcise tax previously 93 paid on the aviation fuel delivered to such college or 94 university. 95 3. A college or university qualified under this paragraph 96 which purchases aviation fuel from a retail supplier, including 97 a fixed-base operator, and pays the 4.27-cent6.9-centexcise 98 tax on the purchase may apply for and receive a refund of the 99 aviation fuel tax paid. 100 (2)(a) An excise tax of 4.276.9cents per gallon is 101 imposed on each gallon of kerosene in the same manner as 102 prescribed for diesel fuel under ss. 206.87(2) and 206.872. 103 (b) The exemptions provided by s. 206.874 shall apply to 104 kerosene if the dyeing and marking requirements of s. 206.8741 105 are met. 106 (c) Kerosene prepackaged in containers of 5 gallons or less 107 and labeled “Not for Use in a Motor Vehicle” is exempt from the 108 taxes imposed by this part when sold for home heating and 109 cooking. Packagers may qualify for a refund of taxes previously 110 paid, as prescribed by the department. 111 (d) Sales of kerosene in quantities of 5 gallons or less by 112 a person not licensed under this chapter who has no facilities 113 for placing kerosene in the fuel supply system of a motor 114 vehicle may qualify for a refund of taxes paid. Refunds of taxes 115 paid shall be limited to sales for use in home heating or 116 cooking and shall be documented as prescribed by the department. 117 (3) An excise tax of 4.276.9cents per gallon is imposed 118 on each gallon of aviation gasoline in the manner prescribed by 119 paragraph (2)(a). However, the exemptions allowed by paragraph 120 (2)(b) do not apply to aviation gasoline. 121 (4) Any licensed wholesaler or terminal supplier that 122 delivers undyed kerosene to a residence for home heating or 123 cooking may receive a credit or refund as the ultimate vendor of 124 the kerosene for the 4.27-cent6.9 centsexcise tax previously 125 paid. 126 (5) Any licensed wholesaler or terminal supplier that 127 delivers undyed kerosene to a retail dealer not licensed as a 128 wholesaler or terminal supplier for sale as a home heating or 129 cooking fuel may receive a credit or refund as the ultimate 130 vendor of the kerosene for the 4.27-cent6.9 centsexcise tax 131 previously paid, provided the retail dealer has no facility for 132 fueling highway vehicles from the tank in which the kerosene is 133 stored. 134 (6) Any person who fails to meet the requirements of this 135 section is subject to a backup tax as provided by s. 206.873. 136 Section 3. Except as otherwise expressly provided in this 137 act, this act shall take effect July 1, 2016.