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Non-commercial tenants/Part 135 Activity

Always a difficult issue when it comes to aircraft being used for aircraft charter (14 CFR Part 135), whether based or transient.
There is a law known as the "Anti-Head Tax" law (49 USC Sec. 40116).  This federal law states that "a political subdivision of a State" "may not levy or collect a tax, fee, head charge, or other charge on - (1) an individual traveling in air commerce; (2) the transpiration of an individual traveling in air commerce; the sale of air transportation; or the gross receipts from that air commerce or transportation."  There are some other restrictions and allowances stipulated in the law.  We recommend all airports make themselves familiar with these. 
While a gross receipts approach, there are other mechanisms that could be of use.  However, it is important to remember that you may not unjustly discriminate.  Therefore, while you may attempt to collect on based aircraft used for aircraft charter, do you plan on collecting from transient aircraft used for charter?
Glad to help further with these complicated issues.

Jeff A. Kohlman, Principal
Aviation Management Consulting Group
9085 E. Mineral Circle, Suite 315
Centennial, CO 80112-3499
303-792-2700 Phone
303-792-2751 Fax
303-435-0505 Mobile
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----------------------- Original Message -----------------------
Date: Thu, 3 Dec 2009 06:21:32 -0800 (PST)
Subject: CAA: Mutual Help List,  Non-commercial tenants/Part 135 Activity
Some of our non-commercial tenants who operate corporate aircraft are allowing out-of-area Part 135 operators to lease their aircraft for charter flights.  We are interested in hearing from other airports that have encountered this and would like to know if you charge a fee for such activity.  If so, do you charge a flat fee or percentage of gross charter revenue?  What is your fee or percentage?

Please indicate in your response if you would like to receive results of this inquiry.

Thank you for your assistance.

Barry C. Bratton, A.A.E.
Director, General Aviation
Page Field Airport
Lee County Port Authority
(239) 936-0884
(239) 936-0933 Fax

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