December

3, 2015 Mr. James T. Brown Federal Aviation Administration Airports Compliance Division (AC0-100} 800 Independence Ave. Washington,
DC 20591 RE: Action Plan for Aviation Fuel Tax Revenue Dear Mr. Brown,

Columbus Airport Commission 3250 West Britt David Road Columbus, Georgia 31909-5399 706.324.2449 Fax: 706.324.1016 flycolumbusga.com In accordance with the Federal Aviation Administration (FAA) final amendment

to its policy on Federal requirements
for the use of proceeds from taxes on aviation fuel (78 FR 69789, November 21, 2013}, (79 FR 5318, January 31, 2014). The following action plan will be adopted for the use of proceeds from taxes on aviation fuel collected
at the Columbus (Georgia) Airport ("CSG"). The Columbus Airport Commission ("Commission")

is a body corporate and politic created and existing by virtue of a 1968 amendment

to the Constitution

of the State of Georgia and is assigned
as owner and operator of CSG. The Commission

is a joint sponsor, along with Columbus, Georgia, ("CCG") the governmental entity formed by the consolidation

of the City of Columbus and Muscogee County, Georgia, of CSG. Both will be responsible for enforcing this Policy. However,
as the Commission has no taxiing authority, under the FAA's Aviation Fuel Tax Revenue Policy, the Commission will only be required to demonstrate good faith efforts to request that the aviation fuel taxes being collected be returned to the airport by the local taxing authority, CCG, which will ultimately
be responsible

as joint sponsor of the Columbus Airport for carrying out this action plan. In this case the CCG is tasked under the Constitutional Amendment cited above to provide the Commission $40,000 annually
as a supplement

to the Commission's budget. Initial estimates would indicate the supplement may exceed any local fuel taxes collected by CCG at the Airport. Initial Actions Beginning

in October 2016, the Commission will receive the Georgia Department

of Revenue (DOR) FY2016 year-end report documenting the local tax collections generated
by aviation fuel sales. Should the reported amount exceed the $40,000 figure provided above, the Commission will send a letter to the CCG reminding

it of the requirements

of the policy and the potential ramifications/action

for non-compliance for withholding the local tax revenues generated from aviation fuel sales. The Commission will report to the FAA not later than May 30, 2017 compliance with the federal policy as documented

by its review of prior year collections against appropriations received from CCG. 

### Recurring Each Year Thereafter: October 1st of Each Year: The Commission will review

a report of the sales tax generated
by aviation fuel in the preceding fiscal year beginning July 1st through June 30 t h . The Georgia Department

of Transportation, Aviation Division ("GDOT") has accepted responsibility for disseminating this report to the Commission

. This report will provide the basis for a certification
by the Commission that an amount equivalent
to the aviation fuel taxes collected and reported by the DORin the preceding year has been invested
in the airport. December 15th of Each Year The Commission will provide

a certification
to the FAA indicating the amount invested
in the airport in the preceding year was equivalent
to or exceeded the amount of revenue collected on local aviation fuel taxes

. The certification will indicate whether there was funding provided to match the revenue report noted above or whether there was in-kind services provided that would equal the local aviation fuel tax revenue generated. In-kind services will be described

in the certification with the amount so stated that equals or exceeds the taxes generated
by aviation fuel sales. The certification will be accompanied

by an annual audit conducted
by the local Commission. If the funding amount invested

in the airport

is less than the amount reported by DOR for aviation fuel tax collections, the Commission will provide

a corrective action plan to invest the deficient amount into the airport within the next 12 months. Accompanying the certification should be any letters sent to the taxing authorities that do not have
a direct governmental affiliation
to the Commission indicating the federal requirement

to provide the tax revenue generated
by aviation fuel sales. The letter will also contain the potential enforcement actions that could be taken by the federal government

to include eligibility for future grants and civil fines per the FAA Revenue Use Policy. 

### Implementation This process will begin on October

1, 2016 with the transmission

of the first revenue report for the preceding fiscal year from GDOT

. This will allow the Commission one year to make-budget adjustments and notifications

to the taxing authorities indicating the requirements

of the Revenue Use Policy. Beginning October

1, 2017, the certification requirement above will commence

. Please feel free to contact me with any questions. 

# s ;r;:;

. / **~~A~** Richard
C. How e ll, A.A. E . Airport Director