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Barry,
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
------------------------------------------------------ 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 www.aviationmanagement.com ------------------------------------------------------ The information contained in this e-mail document is intended only for the personal use of the designated recipient(s) named above. If the reader of this document is not the intended recipient or an agent responsible for delivery to the intended recipient, you are hereby notified that you have received this document in error and that any review, dissemination, distribution, or copying of this document is prohibited. If you have received this document in error, please notify us immediately by telephone and return the document to us by mail. Thank you for your cooperation. ----------------------- Original Message -----------------------
From: bcbratton@xxxxxxxxxxx
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?
Find past Mutual Help topics in the CAA Help Forum
http://www.californiaaviation.org/dcfp/dcboard.php
*****************************************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 bcbratton@xxxxxxxxxxx Find past Mutual Help topics in the CAA Help Forum http://www.californiaaviation.org/dcfp/dcboard.php ***************************************** California Aviation Alliance: Mutual Help List To originate a message to the Mutual Help List, address your e-mail to help@xxxxxxxxxxxxxxxxxxxxxx, fill in the 'Subject" line and your message or use the convenient form at: http://www.californiaaviation.org/post_to_lists.htm Either way, your message will be received by everyone on the list. To respond to someone elses message to this list, simply click on the 'Reply' button on your e-mail program, leaving the 'Subject' line alone. Your response will be received by everyone on the list. To manage your CAA subscriptions, use the CAA: Mail List Administration page at http://californiaaviation.org/cal/index.cfm |