### Brunswick Golden Isles Airport FAA Aviatio n Fuel Tax R eve nue Use Policv Actio n Plan Background
On November 7, 20 14 , FAA publi s hed a final ame ndm ent to its poli cy on Federa l r equirements for the u se of proceed s from taxe s on av i ation fuel. ( 78 FR 69789, November 2 1 , 20 13 )

. The action adopted an amendment to FAA 's Poli cy and Pro ce dure s Concerning the Use of Airport R eve nue publi s h e d in the F e d era l Register at 64 FR 7696 on February 16 , 1 999 (" Re ve nue Use Policy"). The actio n co nfirmed FAA 's lon g-s tanding policy on Federa l requirement s for the u s e of proceed s from taxe s on a v iation fuel. Under Federa l law , airport operator s that ha ve accepted Federa l a ss i s tance may u se airport reve nue s on l y for a irp ort-re lated purpo ses. State and local taxe s on aviation fuel are s ubj ect to the FAA airport re ve nue u s e requ ir eme nt s. The s tatutory revenue u s e requirement s apply to certain State a nd l ocal government ta xes on a v iation fue l , as we ll as to re ve nue s received dire ctl y b y an airport operator. The amendment to the Re ve nue U s e Policy formally adopted FAA' s interpretation of the Federal r eq uirement s for u se of r evenue deri ved from taxe s on aviat ion fuel. A s a requirement of the po li cy ame ndm ent , an a i rport s pon s or or s tate go ve rnm en t s ubm itt ing an application under the Airport Impro ve ment Pro g ram mu st pro v ide as s urance that revenue s from State and l oc a l government taxe s on aviation f uel will be u se d for av iation/airport

- r e lated purpose s. The se purpo ses include airport c ap ita l and operating cos t s , a nd S tate aviation pro g ram s . The po li cy amendment ap pli es prospect i ve ly to u se of p roceeds from both new ta xes and to existing ta x e s that do not qu a l ify for grandfathering from r evenue us e requirement s . Taxe s o n th e s a l e of av iation fuel s that are grandfathe red are defined a s tho se e nacted and in u s e on or pri o r to De c ember 30, 19 87. For exi s tin g ta xes that d o not qua li fy for g randfatherin g, the FAA wi ll a ll ow u p to thre e years to tran s i tio n to fu ll co mpliance but not later than De ce mber 8 , 2 017. 

### Action Plan for Local Government Airport Sponsor- Brunswick Golden I s le s Airport The G ly nn Count y Airport Comm i ss ion man ages two airpo rt s in Glynn County , Georg ia : The Brun sw ic k Golden I s l e s Airport w hich offers co mmerc ia l s ervice to At l anta and the McKinnon S t. Simon s I s land Airport , a ge neral av iation fa c ility s erving pri vate aviat i on indu s try. Fe deral f undin g for the McKinnon airport i s pa s sed through the Georg ia Department of Tran s portation 's Federal B l oc k Grant program and compliance w ith final amendme nt r eq uirement s w ill be met w ith th e G e org ia Department of T rans portation 's A c tion Plan

. For Brun sw ick Golden I s l e s Airpmt , the Gl y nn C ount y Airport Commi ss ion (S pon s or) wi ll be re s ponsib l e for rev iewin g the annua l DOR repmt of the loca l sa le s ta x re ve nue ge n e rated by a v iation fuel in the p receding fi sc a l ye a r of Ju ly I 

### s t to Jun e 30th. B y Nov e mb e r 30t h each yea r , beg innin g in 20 17 , th e G ly nn County Airport Co mmi ss ion wi ll pro v ide a c ert i fication for t he pre ce din g fi s ca l year of the am o unt of l oca l fund s in ves ted i n th e a irp o rt in the Co unt y wh i c h the airport re s ide s. Lo c al fund s in ves te d in the a irpmt c an in c lu de , capital and/ or operatin g f und s ub s id ie s, airpo 1 t reve nue bond s backed b y c ounty tax doll ar s, and full y do c umented in-kind se r v ices. The re portin g of the loc a l fund s provided o r do c um en ted in-kind se r v i ces re ndere d w ill b eg in fo r th e fi sc al ye ar of Jul y 1,2016toJune30,20 17. 

# Glynn CountyAirport Commi s

sion 295 Aviation Parkway. Suite 205 · Brunswick, Georgia 31525-7801 · (912) 265-2070Th e r eq uire d r epo rtin g w ill in c lud e a ce rti fic a ti o n b y th e Gl y nn Co unty A irp o rt Co mmi ss i o n of fundin g o r d oc um e nt e d in

- kind se r v ices re nd e re d to the a irp o rt in th e sa me yea r and th e reco nc ili at io n of th e taxes ge n e ra te d i n th e prece din g yea r. S u p p 01ti n g d oc um e nt atio n c an in c lud e as ava il a bl e: a n a nnu a l au d it or ag ree d up o n proce dures , o r th e a i rpo rt reve nue lin e ite m n o te d o r t he inte r-gove rnm e nt in

- kind se r v ices n o te d w ill be p ro v ided

. Th e G ly nn Co unt y A irpo rt Co mmi ssi on w ill f o rm a ll y re p 01t t o the F AA (A tl a nt a Ai rpo rt s Di s tr ic t Off ice) th e s t a tu s o f co mpli a n ce f o r Th e Brun sw i c k G o ld e n I s l es A irp o rt
. T h e A irp o t t Co mmi ss io n ha s n o t a x in g a uth o rity, a nd th e re f o re to mee t th e F AA 's re quire m e nt s, th e Co mmi ss io n w ill d e m o n s trat e a goo d f a ith e ff o tt b y ad v i s in g th e loca l t ax in g a uth o rity th a t th e av iati o n fu e l t axes be in g co ll ec te d b e in ves ted in C ount y ' s a irp o rt s. Curre ntl y , taxes a r e di s tribute d t o t wo e ntit ies in t h e co unty: th e G l y nn Co unt y B oard o f E du cati o n , a nd th e Gl y nn C o un ty B o ard o f Co mmi ssio n e rs . The A irpo rt Co mmi ss io n h as n o affi l iati o n w ith th e Gl y nn Co unty B oa rd o f E du c ati o n . Th e Gl y nn Co unty B oa rd of Co mmi ss io ne rs a nd the G ly nn Cou nty A irp o r t Com mi ss io n o p erate ind epe nd e ntl y. Whil e th e co unty o rdinan ce indi ca tes th at the Co mmi ss i o n i s an age n cy o f the Co unt y , the fin a n ces of th e a irp01 ts a r e h e ld se p a ra t e ly fr o m th e co unty, a nd a re man age d so le l y b y the A irp o tt Co mmi ss io n . S h o uld th e A irp o rt Co mmi ss io n be di sso l ve d f o r w h atever re a so n , a ll h o ldin gs of the C ommi ss io n wo u l d be tr an s f elTe d t o the D eve lo pm e nt A ut h o rit y f o r m a n age m e nt. A nnu a ll y, th e Gl y nn Co unty A i rpo rt Co mmi ssio n w ill pro p ose a plan t o Gl y nn Co unty t o mee t the re qu ire m e nt s o f th e F AA po li cy. T h e fir s t ye ar 's pl a n w ill illu s tra te that in A pril of 2 01 5 Gl y nn Co unt y ad o pte d a n d a p p rove d a reso luti o n in t he fo rm of a n inte rgove rnm e nt a l c ontract a u t hori z in g a nd r e qu es tin g the i ss uan ce o f reve nu e bo nd s b y th e B r un sw ic k a nd G ly nn C ount y D eve l op me nt A uth o ri ty in t he a m o unt o f $8 , 225,000 fo r th e purp ose of fin a nc in g the cos t s o f A irp o r t Imp rove me n t Pro j ec t s . It i s t he d es ire o f th e A irp o rt Co mmi ss io n t o c arry f o r wa rd these fund s a nnu a ll y to o ffs et th e a nnu a l fu e l taxes co ll ec te d until th e b o nd reve nu es are ' d ep l e te d ' b y th e t ax r eve nu e s . Th e r eaf te r , th e Co mmi ss i o n p ro p oses ap pl y in g a n y additi o nal in veste d c apital o r o p e ratin g f und s and/o r in -k ind s e r v ices t o th e annual tax reve nu es co ll ec te d by th e Co unty. C ut Te ntl y , th e Co unt y pro v id es p ay ro ll a nd b e n e fit se r v ices f or A irp or t E mpl oyees as a se r v ice t o th e Co mmi ss io n w hi c h i s paid f o r fr o m A irp o rt reve nu es. Th ese cos t s co uld b e of fset aga in st a ny tax r eve nu e s co ll ec te d by th e Co unt y. A third op ti o n i s to o ff se t t ax r eve nu es aga in s t th e cos t o f maint a inin g LEO se r v i ces at th e airp o t t s h o uld a full t ime d e di cate d s ta ff b e app o inte d t o th e a irp or t b y th e C o unty o r b y th e Sh er i ff. At a ny time, s h o ul d t he in ves tm e nt be less th a n th e reve nu e taxes co ll ec te d , a n inte r gove rn men t al C

OITec ti ve pl a n w ill n ee d t o b e ag r ee d up o n betwee n th e Co mmi ss io n a nd th e Co un ty and en ac te d p ri o r t o th e G eo rg i a D e part me nt o f Tra n s p ortati o n 's 12 m o nth dea dline. F u ll impl e me n tatio n of t hi s p la n will be co mpl ete d b y D ece mb er 8, 2 0 17.



# G

l ynn CountyAirport Commission 295 Aviation Parkway, Suite 205 · Brunswick , Georgia 31525 -7 801 · (912 ) 265·2070