Aviation Taxes
Due to the passage of House Bill 22-1070, boundaries of special districts may or may not align with the boundaries of another special district, municipality, or county. As a result, form DR 1510 has been revised beginning with the January 2023 period to include more columns to separate out special district reporting.

Due to the passage of Senate Bill 22-006, effective January 1, 2023 through December 31, 2023, the state service fee is 5.3%. When net taxable sales are more than $100,000 for all sites, the state service fee is reduced by a state service fee addback which is calculated on the State Service Fee Worksheet, form DR 0103.