Florida 2025 Regular Session

Florida House Bill H1485 Compare Versions

Only one version of the bill is available at this time.

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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to tax on aviation fuel; repealing ss. 2
16	16	206.9815, 206.9825, 206.9826, 206.9835, 206.9837, 3
17	17	206.9845, 206.9855, 206.9865, and 206.9875, F.S., 4
18	18	relating to definitions, the tax on aviation fuel, 5
19	19	refunds for certain air carriers, administration of 6
20	20	the tax, disclosure of price, distribution of 7
21	21	proceeds, refunds to carriers, commercial air carrier 8
22	22	registration and reporting, and a tax exemption for 9
23	23	federal entities, respectively; amending ss. 163.3206, 10
24	24	206.42, 206.9915, 207.003, 207.005, 213.053, 332.007, 11
25	25	and 332.009, F.S.; conforming provisions to changes 12
26	26	made by the act; providing an effective date. 13
27	27	14
28	28	Be It Enacted by the Legislature of the State of Florida: 15
29	29	16
30	30	Section 1. Part III of chapter 206, Florida Statutes, 17
31	31	18 composed of ss. 206.9815, 206.9825, 206.9826, 206.9835, 18
32	32	19 206.9837, 206.9845, 206.9855, 206.9865, and 206.9875, Florida 19
33	33	20 Statutes, is repealed. 20
34	34	Section 2. Paragraph (a) of subsection (2) of section 21
35	35	163.3206, Florida Statutes, is amended to read: 22
36	36	163.3206 Fuel terminals. — 23
37	37	(2) As used in this section, the term: 24
38	38	(a) "Fuel" means any of the following: 25
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	1. Alternative fuel as defined in s. 525.01 . As used in 26
52	52	this subparagraph, the term "aviation fuel" means fuel for use 27
53	53	in aircraft, and includes aviation gasoline and aviation turbine 28
54	54	fuels and kerosene, as determined by the American Society for 29
55	55	Testing and Materials specifications D -910 or D-1655 or current 30
56	56	specifications. 31
57	57	2. Aviation fuel as defined in s. 206.9815. 32
58	58	3. Diesel fuel as defined in s. 206.86. 33
59	59	4. Gas as defined in s. 206.9925. 34
60	60	5. Motor fuel as defined in s. 206.01. 35
61	61	6. Natural gas fuel as defined in s. 206.9951. 36
62	62	7. Oil as defined in s. 206.9925. 37
63	63	8. Petroleum fuel as defined in s. 525.01. 38
64	64	9. Petroleum product as defined in s. 206.9925. 39
65	65	Section 3. Subsection (1) of section 206.42, Florida 40
66	66	Statutes, is amended to read: 41
67	67	206.42 Aviation gasoline exempt from excise tax; rocket 42
68	68	fuel.— 43
69	69	(1) Each and every dealer in aviation gasoline in the 44
70	70	state by whatever name designated who purchases from any 45
71	71	terminal supplier, importer, or wholesaler, and sells, aviation 46
72	72	gasoline (A.S.T.M. specification D -910 or current 47
73	73	specification), of such quality not adapted for use in ordinary 48
74	74	motor vehicles, being designed for and sold and exclusively used 49
75	75	for aircraft, is exempted from the payment of taxes levied under 50
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	this part, but is subject to the tax levied under part III . 51
89	89	Section 4. Subsection (3) of section 206. 9915, Florida 52
90	90	Statutes, is amended to read: 53
91	91	206.9915 Legislative intent and general provisions. — 54
92	92	(3) The provisions of ss. 206.01, 206.02, 206.026, 55
93	93	206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 56
94	94	206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 57
95	95	206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 58
96	96	206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 59
97	97	206.24, 206.27, 206.28, 206.416, 206.42, 206.44, 206.48, 206.49, 60
98	98	206.56, 206.59, 206.86, 206.87, 206.872, 206.873, 206.8735, 61
99	99	206.874, 206.8741, 206.8745, 206.94, and 206.945, and 206.9815 62
100	100	shall, as far as lawful or practicable, be applicable to the 63
101	101	levy and collection of taxes imposed pursuant to this part as if 64
102	102	fully set out in this part and made expressly applicable to the 65
103	103	taxes imposed herein. 66
104	104	Section 5. Section 207.003, Florida Statutes, is amended 67
105	105	to read: 68
106	106	207.003 Privilege tax levied. —A tax for the privilege of 69
107	107	operating any commercial motor vehicle upon the public highways 70
108	108	of this state shall be levied upon every motor carrier at a rate 71
109	109	which includes the minimum rates provided in parts I, II, and 72
110	110	III IV of chapter 206 on each gallon of diesel fuel or motor 73
111	111	fuel used for the propulsion of a commercial motor vehicle by 74
112	112	such motor carrier within the state. 75
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	Section 6. Subsection (3) of section 207.005, Florida 76
126	126	Statutes, is amended to read: 77
127	127	207.005 Returns and payment of tax; delinquencies; 78
128	128	calculation of fuel used during operations in the state; credit; 79
129	129	bond.— 80
130	130	(3) For the purpose of computing the carrier 's liability 81
131	131	for the road privilege tax, the total gallons of fuel used in 82
132	132	the propulsion of any commercial motor vehicle in this state 83
133	133	shall be multiplied by the rates provided in parts I, II, and 84
134	134	III IV of chapter 206. From the sum determined by this 85
135	135	calculation, there shall be allowed a credit equal to the amount 86
136	136	of the tax per gallon under parts I, II, and III IV of chapter 87
137	137	206 for each gallon of fuel purchased in this state during the 88
138	138	reporting period when the diesel fuel or motor fuel tax was paid 89
139	139	at the time of purchase. If the tax paid under parts I, II, and 90
140	140	III IV of chapter 206 exceeds the total tax due under this 91
141	141	chapter, the excess may be allowed as a credit against future 92
142	142	tax payments, until the credit is fully offset or until eight 93
143	143	calendar quarters shall have passed since the end of the 94
144	144	calendar quarter in which the credit accrued, whichever occurs 95
145	145	first. A refund may be made for this credit provided it exceeds 96
146	146	$10. 97
147	147	Section 7. Paragraph (h) of subsection (8) of section 98
148	148	213.053, Florida Stat utes, is amended to read: 99
149	149	213.053 Confidentiality and information sharing. — 100
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162	162	(8) Notwithstanding any other provision of this section, 101
163	163	the department may provide: 102
164	164	(h) Names and addresses of persons paying taxes pursuant 103
165	165	to part III IV of chapter 206 to the Department of Environmental 104
166	166	Protection in the conduct of its official duties. 105
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168	168	Disclosure of information under this subsection shall be 107
169	169	pursuant to a written agreement between the executive director 108
170	170	and the agency. Such agencies, governmental or nongo vernmental, 109
171	171	shall be bound by the same requirements of confidentiality as 110
172	172	the Department of Revenue. Breach of confidentiality is a 111
173	173	misdemeanor of the first degree, punishable as provided by s. 112
174	174	775.082 or s. 775.083. 113
175	175	Section 8. Subsection (7) of sectio n 332.007, Florida 114
176	176	Statutes, is amended to read: 115
177	177	332.007 Administration and financing of aviation and 116
178	178	airport programs and projects; state plan. — 117
179	179	(7) Subject to the availability of appropriated funds in 118
180	180	addition to aviation fuel tax revenues , the department may 119
181	181	participate in the capital cost of eligible public airport and 120
182	182	aviation discretionary capacity improvement projects. The annual 121
183	183	legislative budget request shall be based on the funding 122
184	184	required for discretionary capacity improvement projects in t he 123
185	185	aviation and airport work program. 124
186	186	(a) The department shall provide priority funding in 125
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199	199	support of: 126
200	200	1. Land acquisition which provides additional capacity at 127
201	201	the qualifying international airport or at that airport's 128
202	202	supplemental air carrier airport. 129
203	203	2. Runway and taxiway projects that add capacity or are 130
204	204	necessary to accommodate technological changes in the aviation 131
205	205	industry. 132
206	206	3. Airport access transportation projects that improve 133
207	207	direct airport access and are approved by the airport sponsor. 134
208	208	4. International terminal projects that increase 135
209	209	international gate capacity. 136
210	210	(b) No single airport shall secure discretionary capacity 137
211	211	improvement project funds in excess of 50 percent of the total 138
212	212	discretionary capacity improvement project funds availabl e in 139
213	213	any given budget year. 140
214	214	(c) Unless prohibited by the General Appropriations Act or 141
215	215	by law, the department may transfer funds within each category 142
216	216	of the airport and aviation discretionary capacity improvement 143
217	217	program to maximize the aviation services or federal aid 144
218	218	available to this state. 145
219	219	(d) The department may fund up to 50 percent of the 146
220	220	portion of eligible project costs which are not funded by the 147
221	221	Federal Government except that the department may initially fund 148
222	222	up to 75 percent of the cost of la nd acquisition for a new 149
223	223	airport or for the expansion of an existing airport which is 150
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232	232	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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236	236	owned and operated by a municipality, a county, or an authority, 151
237	237	and shall be reimbursed to the normal statutory project share 152
238	238	when federal funds become available or with in 10 years after the 153
239	239	date of acquisition, whichever is earlier. 154
240	240	Section 9. Section 332.009, Florida Statutes, is amended 155
241	241	to read: 156
242	242	332.009 Limitation on operation of chapter. —Nothing in 157
243	243	this chapter shall be construed to authorize expenditure of 158
244	244	aviation fuel tax revenues on space transportation projects. 159
245	245	Nothing in this chapter shall be construed to limit the 160
246	246	department's authority under s. 331.360. 161
247	247	Section 10. This act shall take effect July 1, 2025. 162