Florida Department of Transportation R ICK SCOTI G OVERNOR Mr . Byron K. Huffman

, Director 605 Suwannee Street, M.S. 46 Tallahassee

, FL 32399
- 0450 April 26 , 2016 Office of Airport Compliance and Management Analysis Federal Aviation Administrat

i on 800 Independence Avenue SW Washington, DC 20591 JIMBOXO L D SECRE T AR Y Re: State of Flor

i da Compliance with Policy and Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Av

i at
i on 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 Transportat

i on, Federal Aviation Administration Policy and Procedures Concerning the Use of Airport Revenue: Proceeds from Taxes on Aviation Fuel (79 FR 66282)

. In 1985

, the Flor

i da 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 av

i at
i on 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 serv

i ce 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 Aviat

i on Program well above the revenues collected from av

i at
i on fuel tax . For examp

l e , in 2013 the F l orida Department of Revenue collected $53

. 8 mill

i on in av

i ation fue
l taxes

, of which $40

. 7 million was deposi

t ed in to the STTF

. That sa m e fiscal year
, FOOT's Aviation Program exceeded $174 m illi on . See enclosed support

i ng documentation

. Should the FAA determ

i ne otherwise, please contact me at 850-414-4514

. Sincerely

, Aaron N. Sm

i th Sta t e Aviatio n Manager Enclosure

: Summary of Actua

l to Est

i mated Revenue FY2006

- 2015 Summary of Annual Aviation Program Funding FY2006

- 2015 www.dot.state.fl. us

# SummaryofActualtoEstimatedRevenue {Ill Millions) 

# I 

# ""''"" I FY,._, 

# I FYrtNIB 

# I FY08-o& 

# _I .FY

# lit.iin . Fuels SalesTax Estimate Fuels SalesTax Actual SalesTax Estimate $603.5 $629.1 $625.7 $608.8 $632.1 $629.2 $629 0 $650.7 $880.8 Fuels SalesTax 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 FeesActual $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 FeesEstimate $115

# 7 $111.2 $100.8 $86.7 $80.5 $85_7 $86.8 $291.2 $296 0 FeesActual $114.8 $109.7 $100.9 $86.9 $84.3 $85.3 $87.6 $285.9 $301.3 RegistrationFeesEstimate $153.1 $141.6 $120.0 $96_9 $81.3 579.0 $79.7 $84.5 $92.7 RegistratiollFeesActual $149.4 $138.9 $118.8 $98.0 $81.5 $79.7 $80.9 $84.9 $94.1

Fue!sTax Estimate $54.5 S55.7 

# $55.7 $54.5 $38.4 $36.0 $19.2 $38.0 $36.0 FuelsTaxActual $57.4 $57.2 $61.7 $41 9 $42.5 $37.6 $13.4 $40.7 $35.5 UseTax & 

# FeesEstimate $23.8 $22.8 $16 6 $12.0 $9.6 $14.1 $11.0 $11.3 $6.9 UseTax& 

# FeesActual $20.0 $18.1 $16.0 $15.0 $13.7 $11.8 $9.5 $10.7 $7.5 Fuel SalesTax Estimate $12.0 $16.0 $14 4 $14.5 $7.2 $9_2 $10.3 $13 2 $14.8 FuelSalesTax 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 OptionFuel

**Ta~** 

# Actual $19.9 $41.2 $41.9 $39.9 $39.7 $40.0 $39.5 $39.2 $40.4 Notes; MotorCarrierPenaltieswereaddedtothe Highway SafetyRevenueEstimating CollferenceIn October2011.They are illcludod In MotorVehicle LicenseFeesbeglnlllllgFY 2011-12. Thefirstline ofeachcomponentIs the RevenueEstimating Conferenceestimate;tile secondline istheactualreeelptsthroughJune30.

\\codala\shares\CO\ISOIASO\Private\StateAvialiollManager\lssues. Responses

# &lnfo\FAAIFAA FuelTax Respanse\2014-15 AVS E2014-15 AVS ECashAnalysis $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 FOOTchanged Economic Development code from 10to 99. Florida DepartmentofTransportation Aviation Work Program FY2006-2015

12/1/2015Snapshot