14 C.F.R. Subpart C—Collection, Handling, and Remittance of PFC's
Title 14 - Aeronautics and Space
This subpart contains the requirements for notification, collection, handling and remittance of PFC's. (a) Following approval of an application to impose a PFC under subpart B of this part, the public agency shall notify the air carriers and foreign air carriers required to collect PFC's at its airport of the Administrator's approval. Each notified carrier shall notify its agents, including other issuing carriers, of the collection requirement. (b) The notification shall be in writing and contain at a minimum the following information: (1) The level of PFC to be imposed. (2) The total revenue to be collected. (3) The charge effective date which will be the first day of a month which is at least 60 days from the date the public agency notifies the carriers of approval to impose the PFC. (4) The proposed charge expiration date. (5) A copy of the Administrator's notice of approval. (6) The address where remittances and reports are to be filed by carriers. (c) The public agency shall notify carriers required to collect PFC's at its airport of changes in the charge expiration date. Each notified carrier shall notify its agents, including other issuing carriers, of such changes. (d) The public agency shall provide a copy of the notification to the appropriate FAA Airports office. (a) On and after the charge effective date, tickets issued in the U.S. shall include the required PFC except as provided in paragraphs (c) and (d) of this section. (1) Issuing carriers shall be responsible for all funds from time of collection to remittance. (2) The appropriate charge is the PFC in effect at the time the ticket is issued. (3) Issuing carriers and their agents shall collect the PFC's based upon the itinerary at the time of issuance. Any changes in itinerary that are initiated by a passenger that require an adjustment to the amount paid by the passenger are subject to collection or refund of the PFC as appropriate. (b) Issuing carriers and their agents shall note as a separate item on each air travel ticket upon which a PFC is shown, the total amount of PFC's paid by the passenger and the airports for which the PFC's are collected. (c) For each one-way trip shown on the complete itinerary of an air travel ticket, issuing air carriers and their agents shall collect a PFC from a passenger only for the first two airports where PFC's are imposed. For each round trip, a PFC shall be collected only for enplanements at the first two enplaning airports and the last two enplaning airports where PFC's are imposed. (d) In addition to the restriction in paragraph (c) of this section, issuing carriers and their agents shall not collect PFC's from a passenger covered by any of the other limitations described in §158.9(a). (e) Collected PFC's shall be distributed as noted on the air travel ticket. (f) Issuing carriers and their agents shall stop collecting the PFC's on the charge expiration date stated in a notice from the public agency, or as required by the Administrator. [Doc. No. 26385, 56 FR 24278, May 29, 1991, as amended by Amdt. 158–2, 65 FR 34542, May 30, 2000] (a) With respect to tickets issued outside the U.S., an air carrier or foreign air carrier may follow the requirements of either §158.45 of this part or this section. (b) Notwithstanding any other provisions of this part, no foreign airline is required to collect a PFC on air travel tickets issued on its own ticket stock unless it serves a point or points in the U.S. (c) If an air carrier or foreign air carrier elects not to comply with §158.45 for tickets issued outside the U.S.— (1) The carrier is required to collect PFC's on such tickets only for the public agency controlling the last airport at which the passenger is enplaned prior to departure from the U.S. (2) The carrier may collect the PFC either at the time the ticket is issued or at the time the passenger is last enplaned prior to departure from the U.S. The carrier may vary the method of collection among its flights. (3) The carrier shall provide a written record to the passenger that a PFC has been collected. Such a record shall appear on or with the air travel ticket and shall include the same information as required by §158.45(b), but need not be preprinted on the ticket stock. (4) The carrier shall collect the PFC based upon the itinerary at the time of issuance. Any changes in itinerary that are initiated by a passenger and that require an adjustment of the amount paid by the passenger are subject to collection or refund of the PFC as appropriate. (d) With respect to a flight on which the air carrier or foreign air carrier chooses to collect the PFC at the time the air travel ticket is issued— (1) The carrier and its agents shall collect the required PFC on tickets issued on or after the charge effective date. (2) The carrier is not required to collect PFC's at the time of enplanement for tickets sold by other air carriers or foreign air carriers or their agents. (e) With respect to a flight on which the air carrier or foreign air carrier chooses to collect the PFC at the time of enplanement, the carrier shall examine the air travel ticket of each passenger enplaning at the airport on and after the charge effective date and shall collect the PFC from any passenger whose air travel ticket does not include a written record indicating that the PFC was collected at the time of issuance. (f) Collected PFC's shall be distributed as noted on the written record provided to the passenger. (g) Collecting carriers shall be responsible for all funds from time of collection to remittance. (h) Collecting carriers and their agents shall stop collecting the PFC on the charge expiration date stated in a notice from the public agency, or as required by the Administrator. [Doc. No. 26385, 56 FR 24278, May 29, 1991; 56 FR 37127, Aug. 2, 1991] (a) Collecting carriers shall establish and maintain a financial management system to account for PFC's in accordance with the Department of Transportation's Uniform System of Accounts and Reports (14 CFR part 241). For carriers not subject to 14 CFR part 241, such carriers shall establish and maintain an accounts payable system to handle PFC revenue with subaccounts for each public agency to which such carrier remits PFC revenue. (b) PFC revenue must be accounted for separately by collecting carriers, but the revenue may be commingled with the carrier's other sources of revenue. The PFC revenues that are held by an air carrier or an agent of the carrier after collection of a PFC constitute a trust fund that is held by the air carrier or agent for the beneficial interest of the public agency imposing the PFC. Such carrier or agent holds neither legal nor equitable interest in the PFC revenues except for any handling fee or retention of interest collected on unremitted proceeds as authorized in §158.53. (c) Each collecting carrier shall be required to disclose the existence and amount of funds regarded as trust funds in financial statements. [Doc. No. 26385, 56 FR 24278, May 29, 1991, as amended by Amdt. 158–2, 65 FR 34542, May 30, 2000] Passenger facility charges collected by carriers shall be remitted to the public agency on a monthly basis. PFC revenue recorded in the accounting system of the carrier, as set forth in §158.49 of this part, shall be remitted to the public agency no later than the last day of the following calendar month (or if that date falls on a weekend or holiday, the first business day thereafter). As compensation for collecting, handling and remitting the PFC revenue, the collecting air carrier shall be entitled to: (a) Retain $0.11 of each PFC collected; (b) Any interest or other investment return earned on PFC revenue between the time of collection and remittance to the public agency. [Doc. No. 26385, 56 FR 24278, May 29, 1991; 56 FR 37127, Aug. 2, 1991, as amended by Amdt. 158–2, 69 FR 12948, Mar. 18, 2004]
Title 14: Aeronautics and Space
PART 158—PASSENGER FACILITY CHARGES (PFC'S)
Subpart C—Collection, Handling, and Remittance of PFC's
§ 158.41 General.
§ 158.43 Public agency notification to collect PFC's.
§ 158.45 Collection of PFC's on tickets issued in the U.S.
§ 158.47 Collection of PFC's on tickets issued outside the U.S.
§ 158.49 Handling of PFC's.
§ 158.51 Remittance of PFC's.
§ 158.53 Collection compensation.
