Mr. Byron K. Huffman, Director 

Office of Airport Compliance and Management Analysis 

Federal Aviation Administration 

800 Independence Avenue SW 

Washington, DC 20591 

Re: State of Florida Compliance with Policy and Procedures Concerning the Use of Airport 

Revenue; Proceeds from Taxes on Aviation Fuel (79 FR 66282) 

Dear Mr. Huffman: 

The Florida Department of Transportation (FOOT) has determined the State of Florida is in 

compliance with Department of Transportation, Federal Aviation Administration Policy and 

Procedures Concerning the Use of Airport Revenue: Proceeds from Taxes on Aviation Fuel (79 

FR 66282). 

In 1985, the Florida Legislature authorized the charging of an excise tax on aviation fuels of 5.7 

cents per gallon. The tax was levied in order to break a revenue stalemate that had occurred 

due to the challenged constitutionality of the state's general sales tax on aviation fuel. In 1990, 

the tax was increased to 6.9 cents per gallon, the level at which it is charged today. After 

deducting refunds, the eight percent General Revenue service charge, and a Department of 

Revenue charge for administrative costs, proceeds are deposited into the State Transportation 

Trust Fund (STTF). The General Revenue service charge is intended to cover the STTF's, and 

other state trust funds, share of general government costs. 

FOOT consistently funds the Aviation Program well above the revenues collected from aviation 

fuel tax. For example, in 2013 the Florida Department of Revenue collected $53.8 million in 

aviation fuel taxes, of which $40.7 million was deposited into the STTF. That same fiscal year, 

FOOT's Aviation Program exceeded $174 million. See enclosed supporting documentation. 

Should the FAA determine otherwise, please contact me at 850-414-4514. 

Sincerely, 

Aaron N. Smith 

State Aviation Manager 

Enclosure: 

Summary of Actual to Estimated Revenue FY2006-2015 

Summary of Annual Aviation Program Funding FY2006-2015 

www.dot.state.fl. us 
Summary of Actual to Estimated Revenue 

{Ill Millions) 

I ""''"" I FY,._, I FY rtNIB I FY 08-o& _I .FY lit.iin . Fuels Sales Tax Estimate 

Fuels Sales Tax Actual 

Sales Tax Estimate $603.5 $629.1 $625.7 $608.8 $632.1 $629.2 $629 0 $650.7 $880.8 

Fuels Sales Tax Actual $607.9 5620 5 $6218 $612.7 $624.6 $628.6 $631.5 $654.9 $6846 

Fees Estimate $562 4 $583.5 $571.9 $531.5 $483.5 $511.5 $519_0 $5234 $532.2 

Fees Actual $556.9 $574.4 $553.9 $516.7 5503.3 $500.5 $509.1 $531.9 $543.7 

Estimate $111.2 $107.7 $110.9 $100.7 589 4 $98.8 $107.6 $116 5 $124.4 

$108.4 $112.2 598.1 $92.0 $99.2 $109.0 $115.6 $124_0 

Fees Estimate $115 7 $111.2 $100.8 $86.7 $80.5 $85_7 $86.8 $291.2 $296 0 

Fees Actual $114.8 $109.7 $100.9 $86.9 $84.3 $85.3 $87.6 $285.9 $301.3 

Registration Fees Estimate $153.1 $141.6 $120.0 $96_9 $81.3 579.0 $79.7 $84.5 $92.7 

Registratioll Fees Actual $149.4 $138.9 $118.8 $98.0 $81.5 $79.7 $80.9 $84.9 $94.1 

Fue!s Tax Estimate $54.5 S55.7 $55.7 $54.5 $38.4 $36.0 $19.2 $38.0 $36.0 

Fuels Tax Actual $57.4 $57.2 $61.7 $41 9 $42.5 $37.6 $13.4 $40.7 $35.5 

Use Tax & Fees Estimate $23.8 $22.8 $16 6 $12.0 $9.6 $14.1 $11.0 $11.3 $6.9 

Use Tax & Fees Actual $20.0 $18.1 $16.0 $15.0 $13.7 $11.8 $9.5 $10.7 $7.5 

Fuel Sales Tax Estimate $12.0 $16.0 $14 4 $14.5 $7.2 $9_2 $10.3 $13 2 $14.8 

Fuel Sales Tax Actual $14.6 $15.5 $15.7 $13.8 $6.7 $10.S $11.0 $13 g $15.6 

Option Fuel Ta~ Estimate S27 4 $43.9 $42.4 $39.7 S40.3 $40.1 $39.1 $39.6 $40.5 

Option Fuel Ta~ Actual $19.9 $41.2 $41.9 $39.9 $39.7 $40.0 $39.5 $39.2 $40.4 

Notes; 

Motor Carrier Penalties were added to the Highway Safety Revenue Estimating Collference In October2011. They are illcludod In Motor Vehicle License Fees beglnlllllg FY 2011-12. 

The first line of each component Is the Revenue Estimating Conference estimate; tile second line is the actual reeelpts through June 30. 

\\codala\shares\CO\ISOIASO\Private\State Avialioll Manager\lssues. Responses & lnfo\FAAIFAA Fuel Tax Respanse\2014-15 A VS E2014-15 A VS ECash Analysis 

$708.3 $6,397.3 

$714.7 $6,401.8 

$560.8 $5,379.7 

$565.5 $5,355.8 

$132.2 $1,1199.4 

$132.2 $1,102.3 

$300.3 $1,554.8 

$303.0 $1,559.5 

$104.5 $1,033.3 

$106.2 $1,032.5 

$28.5 

$30.4 

$8.0 $136.0 

$10.4 $132.8 

$16.6 $128.2 

$19.1 $136.7 

$41.9 

$41.6 

412712016 
10' 

20 

28 

32 

33 

34 

91 I Acquisition I 1,827 .. 

• Note: In 2013 FOOT changed Economic Development code from 10 to 99. 

Florida Department of Transportation 

Aviation Work Program 

FY2006-2015 

12/1/2015 Snapshot