HCASB436 2709 4890 HOUSE COMMITTEE AMENDMENTS Regular Session ENROLLEDAmendments SENATEproposed BILLbyHouse NO.Committee on Ways and Means to Engrossed Senate Bill No.

436 BYby SENATORSenator CLOUDCloud ANAMENDMENT ACTNO. To amend and reenact R.S.

47:306.6,1 relativeOn topage aviation2, fuelat taxes;the end of line 19, insert the following:

to"When providedetermining forthe annualvolume estimates of aviation fuel taxes;sold in Louisiana, the office of multimodal commerce may utilize data published by federal government agencies, including but not limited to the United States Energy Information Administration and the Bureau of Transportation Statistics, as well as other verifiable and publicly available data sources." AMENDMENT NO.

to2 provideOn forpage the2, usebetween oflines designated19 rampand space20, byinsert certainthe aircraft;following:

to"(3) provideState fortaxes rulescollected andfrom regulations relative to aviation fuel tax;sales.

toThe Department of Revenue shall provide forto reportingthe Department of aviationTransportation fueland taxes;Development an annual report of actual state tax collections derived from sales of aviation fuel.

andTheDepartmentofTransportationandDevelopment,officeofmultimodal tocommerce provideshall forconsider relatedthe matters.collection amounts reported in accordance with thisParagraphwhendevelopingrulesandproceduresforcalculatingestimated aviation fuel tax revenue." AMENDMENT NO.

Be3 itOn enactedpage by2, at the Legislaturebeginning of Louisiana:line 20, delete "(3)" and insert "(4)" Page 1 of 1 CODING:

SectionWordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored 1.are additions.

R.S.

47:306.6 is hereby amended and reenacted to read as follows:

§306.6.

Annual aviation fuel estimates;

calculations;

agreements with the Department of Transportation and Development;

reporting requirements;

designated ramp space for public use A.(1) Annual estimates.

The secretary of the Department of Revenue shall annually estimate the revenue to be derived from state taxes collected from purchases of aviation fuel.

Monies collected from the avails of the taxes levied on aviation fuel shall be appropriated to the Department of Transportation and Development to be used solely for airport-related purposes;

however, no portion of such monies shall be disbursed to any airport that does not clearly indicate on its property the designated ramp space for public use within its published airport directory or diagram.

The designated ramp space for public use at an airport Page 1 of 4 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

436 ENROLLED shall be made available for transient aircraft without charge for no more than twohours.Nothinginthis Subsection shall beconstruedtorequireafixedbase operator, airport operator, or tenant to provide fueling, ground handling, towing, parking assistance, concierge services, or any other servicesto aircraft utilizing the designated ramp space for public use.

(2)B.

The calculation of "annual estimated revenue" shall be determined by using all of the following:

(a)(1)Averagepricepergallon.Theaveragepricepergallon ofaviationfuel shall be determined through a two-year agreement between the secretary of the Department of Revenue and the secretary of the Department of Transportation and Development rules and procedures promulgated by the Department of Transportation and Development, office of multimodal commerce.Theaverage price per gallon shall be based on historical data, current market fuel prices, and trendsprovidedbyrelevantreports,includingreputablesourcessuchasgovernment agencies, industry associations, or market analysis firms.

(b)(2)Gallonssolddatasource.ThevolumeofaviationfuelsoldinLouisiana shall be determined based on data provided by the Energy Information Administration or the Bureau of Transportation Statistics.

In the event data from either of these two organizations is unavailable, the secretary of the Department of Revenue may utilize other reputable data sources, subject to approval by the Joint LegislativeCommitteeontheBudgetthroughrulesandprocedurespromulgated by the Department of Transportation and Development, office of multimodal commerce.WhendeterminingthevolumeofaviationfuelsoldinLouisiana,the office of multimodal commerce may utilize data published by federal government agencies, including but not limited to the United States Energy InformationAdministrationandtheBureauofTransportationStatistics,aswell as other verifiable and publicly available data sources.

(3) State taxes collected from aviation fuel sales.

The Department of Revenue shall provide to the Department of Transportation and Development an annual report of actual state tax collections derived from sales of aviation Page 2 of 4 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

436 ENROLLED fuel.TheDepartmentofTransportationandDevelopment,officeofmultimodal commerce, shall consider the collection amounts reported in accordance with thisParagraphwhendevelopingrulesandproceduresforcalculatingestimated aviation fuel tax revenue.

(c)(4) Sales tax rate.

The sales tax rate applied in calculating the annual estimated revenue shall be based on the current state sales tax rate in effect at the time of the estimate.

If the state sales tax rate changes during the fiscal year, the annual estimated revenue shall be recalculated usingthe new sales tax rate.