Creates provisions relating to revenues of airports

SB 1788 - This act restricts expenditure of any local taxes collected by a political subdivision on aviation fuel or the revenues generated by an international airport that is the subject of federal assistance or the subject of assistance from the Missouri Department of Transportation for purposes other than the capital or operating costs of the airport, the local airport system, or any other local facility that is owned or operated by the person or entity that owns or operates the airport that is directly and substantially related to the air transportation of passengers or property. Provisions of this act do not apply to any taxes collected by a political subdivision for sale of a private airport to a public entity if the sale is approved by the Secretary of the U.S. Department of Transportation, funding is provided under federal law for any portion of the public entity's acquisition of airport land, and an amount described in the act under federal law to that airport for purposes other than land acquisition, is repaid to the Federal Department of Transportation by the private owner. Repayments referred to in this act shall be treated as a recovery of prior year obligations. Nothing in this act may be construed to prevent the use of a state tax on aviation fuel to support a state aviation program or the use of airport revenue on or off the airport for a noise mitigation purpose. JOSH NORBERG