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The FAA does not charge a fee for certification of part 135 operators, but it is a slow and tedious process and they have never handled the volume of applications expected in the next few years. There may be many possible solutions such as creating one or a number of umbrella operations under which small partnership owner operators could function. This would reduce the number of applications the FAA must process but would make small partnership operators subject to a higher organizational structure. Advantages of this structure would be: Better availability, Centralized control and shared risk. Some of these advantages could be viewed as disadvantages. The two major players in aircraft auditing are: aviationresearch.com and wyvernltd.com. Certification
Requirements
Operators seeking guidance on FAA inspections can refer to the inspector handbooks, located in the Flight Standards Information Management System (FSIMS). Airworthiness Inspector's Handbook (FAA Order 8300.10), Air Carrier Operations Inspector's Handbook (FAA Order 8400.10) and General Aviation Operations Inspector's Handbook (FAA Order 8700.1) all were cancelled, and the information was consolidated into FAA Order 8900.1. More Info ---------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------- http://capacg.com/ Auditing
services. Florida has incentive programs to assist businesses
forming in certain areas. Check out eflorida.com for more
information about their programs. You may be able to gain tax
incentives or rebates if you meet certain criteria. Some of the
criteria are: Texas also has similar incentives. Each state has their own rules about incentives to new businesses. We'll try to get links for each state to show you where to look for incentives but in the mean time you can find them by asking the local chamber of commerce to point you in the right direction.
------------------------------------------------------------------------------------------------------------------ FEDERAL EXCISE TAX Both private and commercial business aircraft operators pay Federal excise taxes (FET) either on fuel or on the transportation of persons or property. In most cases, private operators (Part 91) are subject to the fuel tax on non-commercial aviation. Commercial operators (Part 135) are subject to the tax on transportation of persons or property. For commercial transportation, FET takes the form of a percentage tax or a head tax, or both. The traditional FET is a percentage tax on the amount paid for commercial transportation. There is also a segment fee due on each domestic segment. Finally, a head tax also applies to international transportation of persons. For non-commercial transportation, the fuel tax is a cents-per-gallon tax. There are different rates for both aviation gasoline and jet fuel. In most cases, this tax only applies to non-commercial transportation. When tax-paid fuel is used in commercial transportation, the ultimate purchaser can generally claim a refund less a small portion of the tax while it still applies. It is important to note that the Internal Revenue Service (IRS) and Federal Aviation Administration (FAA) have different views on what constitutes commercial and non-commercial operations. In certain cases, an operation that is viewed as non-commercial by the FAA may actually be viewed as commercial by the IRS for FET purposes. Effective January 1, 2010, the excise taxes due on commercial air transportation are:
Article from - NBAA
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