A CORP C500 FLC MISTAKENLY BEGAN A VISUAL APCH TO THE WRONG ARPT. AFTER THE ACFT HAD PROCEEDED A FEW MI ON A NEW COURSE TO THE ARPT SIGHTED; THE CTLR INTERVENED AND ISSUED A VECTOR AND ALT TO THE FLC FOR TFC AND DIRECTION TO THE DEST.

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APCHING LAL FROM THE N; I QUERIED ATC AS TO WHICH APCH TO EXPECT INTO LAL. INITIALLY; THE CTLR SAID IT WAS VFR; THEN 'NO; IT'S 1800 FT BROKEN; EXPECT ILS RWY 5.' WE REACHED VMC WHEN LEVELED AT 1600 FT AFTER BEING VECTORED. LOOKING OUT HIS L WINDOW; THE CAPT HAD ME RPT ARPT IN SIGHT AND GET A VISUAL APCH. I HAD NOT SEEN THE ARPT AND ASSUMED IT WAS OUT OF MY VIEW AS WE WERE TURNING NORTHWARD TOWARD THE ARPT. ATC ASKED; 'WHERE ARE YOU GOING?' AND GAVE US A VECTOR TO LAL AND HANDED US OFF TO TWR. A TURN WAS GIVEN FOR HELI TFC BY APCH CTL PRIOR TO THE HDOF. NORMAL LNDG WAS MADE AND NO FURTHER MENTION OF THE CONFLICT WAS MADE BY ATC. IN RETROSPECT; I BELIEVE THE CAPT MISTAKENLY IDENTED PLANT CITY'S RWY 9 AND RWY 27 AS LAL'S RWY 9 AND RWY 27 AS THE ARPT FOR OUR INITIAL WRONG APCH. HAVING HAD THE LOC LAL ILS RWY 5 TUNED; IT MAY HAVE BEEN BEST TO TRACK IT IN AS WE WERE ONLY 200 FT BELOW THE CLOUD LAYER FOR POSITIVE IDENT OF THE ARPT AT A RELATIVELY LOW ALT. SUPPLEMENTAL INFO FROM ACN 334490: I VISUALLY HAD AN ARPT IN SIGHT AT MY 7-8 O'CLOCK POS AND TOLD THE COPLT TO REQUEST A VISUAL. THE CLRNC WAS GIVEN AND I BEGAN A L TURN BACK TOWARDS THE ARPT. AFTER A FEW MI ON THIS HDG THE CTLR ASKED WHERE WE WERE GOING. I GLANCED AT THE GPS AND REALIZED WE WERE TURNING BACK TO THE WRONG ARPT.