This bill introduces a tax on tourist flights operated by non-essential helicopters and seaplanes, as well as an assessment on the gross receipts of their owners or operators. Specifically, a tax of $50 per seat or $200 per flight, whichever is greater, will be imposed on patrons of tourist flights departing from or arriving at any state-licensed aviation facility, including airports, heliports, and helistops. Certain flights, such as those operated by federal or military authorities, news agencies, or for emergency medical transportation, are exempt from this tax. The bill also mandates that the owner or operator of the tourist flight collect this tax and provide patrons with an electronic receipt detailing the flight information and tax amount.

Additionally, the bill imposes a three percent assessment on the gross receipts of owners or operators of non-essential helicopters or seaplanes providing tourist flight services, as well as on owners of heliports and helistops used for these flights. Both the tax and assessment must be filed and paid quarterly to the state, with the Director of the Division of Taxation granted authority to establish necessary rules and regulations for implementation. The bill is set to take effect immediately but will remain inoperative until the adoption of these rules.