Senate Bill No. by Senator Cloud amends R.S. 47:306.6 to enhance the framework surrounding aviation fuel taxes in Louisiana. The bill introduces annual estimates of aviation fuel tax revenues, which will now be appropriated solely for airport-related purposes. A significant addition is the requirement for airports to clearly indicate designated ramp space for public use in their published directories, which must be available for transient aircraft without charge for up to two hours. The bill clarifies that fixed base operators and airport tenants are not obligated to provide additional services to aircraft using this designated space.

Additionally, the bill revises the methodology for calculating annual estimated revenue from aviation fuel sales. It replaces previous requirements for agreements between the Department of Revenue and the Department of Transportation and Development with rules and procedures established by the latter's office of multimodal commerce. The bill mandates that the Department of Revenue provide an annual report on actual state tax collections from aviation fuel sales, which will inform the estimation process. The Revenue Estimating Conference will utilize these new guidelines to develop its annual estimates, ensuring a more structured and transparent approach to aviation fuel tax revenue management.

Statutes affected:
SB436 Original:
SB436 Engrossed:
SB436 Enrolled: