Brunswick Golden Isles Airport 

FAA Aviation Fuel Tax Revenue Use Policv Action Plan 

Background 

On November 7, 20 14, FAA published a final amendment to its policy on Federal requirements for 

the use of proceeds from taxes on aviation fuel. (78 FR 69789, November 2 1, 20 13). The action 

adopted an amendment to FAA's Policy and Procedures Concerning the Use of Airport Revenue 

published in the Federal Register at 64 FR 7696 on February 16, 1999 ("Revenue Use Policy"). The 

action confirmed FAA's long-standing policy on Federal requirements for the use of proceeds from 

taxes on a viation fuel. Under Federal law, airport operators that have accepted Federal assistance 

may use airport revenues only for airport-related purposes. State and local taxes on aviation fuel are 

subject to the FAA airport revenue use requirements. The statutory revenue use requirements apply 

to certain State and local government taxes on aviation fuel, as well as to revenues received directly 

by an airport operator. The amendment to the Revenue Use Policy formally adopted FAA's 

interpretation of the Federal requirements for use of revenue derived from taxes on aviation fuel. 

As a requirement of the policy amendment, an airport sponsor or state government submitting an 

application under the Airport Improvement Program must provide assurance that revenues from 

State and local government taxes on aviation fuel will be used for aviation/airport-re lated purposes. 

These purposes include airport capital and operating costs, and State aviation programs. The policy 

amendment applies prospectively to use of proceeds from both new taxes and to existing taxes that 

do not qualify for grandfathering from revenue use requirements. Taxes on the sale of aviation 

fuels that are grandfathered are defined as those enacted and in use on or prior to December 30, 1987. 

For existing taxes that do not qualify for grandfathering, the FAA will allow up to three years to 

transition to full compliance but not later than December 8, 2017. 

Action Plan for Local Government Airport Sponsor- Brunswick Golden Isles Airport 

The Glynn County Airport Commission manages two airports in Glynn County, Georgia: The 

Brunswic k Golden Isles Airport which offers commerc ial service to Atlanta and the McKinnon St. 

Simons Island Airport, a general aviation fac ility serving private aviation industry. Federal funding 

for the McKinnon airport is passed through the Georgia Department of Transportation's Federal 

Block Grant program and compliance with final amendment requirements will be met with the 

Georgia Department of Transportation's Action Plan. 

For Brunswick Golden Isles Airpmt, the Glynn County Airport Commission (S ponsor) will be 

responsible for reviewing the annual DOR repmt of the local sales tax revenue generated by aviation 

fuel in the preceding fiscal year of July I st to June 30th. By November 30th each year, beginning in 

20 17, the Glynn County Airport Commission will provide a certification for the preceding fiscal 

year of the amount of local funds invested in the airport in the County which the airport resides. 

Local funds invested in the airpmt can include, capital and/or operating fund subsidies, airpo1t 

revenue bonds backed by county tax doll ars, and full y documented in-kind services. The reporting of 

the local funds provided or doc umented in-kind services rendered will begin for the fiscal year of 

July 1,2016toJune30,20 17. 

Glynn County Airport Commission 

295 Aviation Parkway. Suite 205 · Brunswick, Georgia 31525-7801 · (912) 265-2070 
The required reporting will include a certification by the Glynn County Airport Commission of 

funding or docume nted in-kind services rendered to the airport in the same year and the 

reconc iliation of the taxes generated in the preceding year. Supp01ting doc umentation can include as 

available: an annual audit or agreed upon procedures, or the airport revenue line item noted or the 

inter-government in-kind services noted will be provided. The Glynn County Airport Commission 

will formally rep01t to the FAA (Atlanta Airports District Office) the status of compliance for The 

Brunswick Golde n Isles Airport. 

The Airpott Commission has no taxing authority, and therefore to meet the FAA's requirements, the 

Commission will demonstrate a good fa ith e ffott by advising the local taxing authority that the 

aviation fue l taxes be ing collected be invested in County's airports. Currently, taxes are distributed 

to two entities in the county: the Glynn County Board of Education, and the Glynn County Board of 

Commissioners. The Airport Commission has no affiliation with the Glynn County Board of 

Education. 

The Glynn County Board of Commissione rs and the Glynn County Airport Commission operate 

independently. While the county ordinance indicates that the Commission is an agency of the 

County, the finances of the airp01ts are held separate ly from the county, and are managed solely by 

the Airpott Commission. S hould the Airport Commission be dissolved for whatever reason, all 

holdings of the Commission would be trans felTed to the Development Authority for management. 

Annually, the Glynn County Airport Commission will propose a plan to Glynn County to meet the 

requ irements of the FAA policy. T he first year's plan will illustrate that in April of 201 5 Glynn 

County adopted and approved a resolution in the form of an intergovernmental contract authorizing 

and requesting the issuance of revenue bonds by the Brunswick and Glynn County Development 

Authority in the amount of $8,225,000 for the purpose of financ ing the costs of Airport 

Improvement Projects. It is the desire of the Airport Commission to carry forward these funds 

annually to offset the annual fuel taxes collected until the bond revenues are 'depleted' by the tax 

revenues. Thereafter, the Commission proposes applying any additional invested capital or 

operating funds and/or in-kind services to the annual tax revenues collected by the County. 

CutTently, the County provides payroll and benefit services for Airport Employees as a service to 

the Commission which is paid for from Airport revenues. These costs could be offset against any 

tax revenues collected by the County. A third option is to offset tax revenues against the cost of 

maintaining LEO services at the airpott should a full time dedicated staff be appointed to the airport 

by the County or by the Sheriff. 

At any time, should the investme nt be less than the revenue taxes collected, an intergovernmental 

COITective pl an will need to be agreed upon between the Commission and the County and enacted 

pri or to the Georgia Department of Transportation's 12 month deadline. 

Full impleme ntation of this plan will be completed by December 8, 20 17. 

Glynn County Airport Commission 

295 Aviation Parkway, Suite 205 · Brunswick, Georgia 31525-7801 · (912) 265·2070