F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 6043 2022
1 A bill to be entitled
2 An act relating to local government communications
3 services; amending s. 125.421, F.S.; removing
4 provisions which require counties and entities of
5 local government to pay ad valorem taxes or fees under
6 specified conditions on certain telecommunications
7 facilities; removing a waiver on immunity on taxation
8 of property for counties or entities of local
9 government under such circumstances; amending s.
10 166.047, F.S.; removing provisions which require
11 municipalities and entities of local government to pay
12 ad valorem taxes or fees under specified conditions on
13 certain telecommunications facilities; removing a
14 waiver on immunity on taxation of property for
15 municipalities or entities of local government under
16 such circumstances; amending ss. 196.012, 199.183, and
17 212.08, F.S.; removing provisions prohibiting property
18 and use of two-way telecommunications services under
19 specified circumstances from receiving certain tax
20 exemptions; amending s. 350.81, F.S.; removing
21 provisions that identify procedures which must be
22 followed by governmental entities before providing
23 communications services; removing provisions relating
24 to the use of certain revenues to issue bonds to
25 finance communications services; removing provisions
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26 which provide certain procedures if revenues do not
27 exceed operating costs after a specified time period;
28 removing provisions exempting certain governmental
29 entities from certain requirements relating to
30 telecommunications services; removing a provision
31 specifying that certain airport authorities or other
32 governmental entities are not exempt from certain
33 procedural requirements relating to telecommunications
34 services; providing an effective date.
35
36 Be It Enacted by the Legislature of the State of Florida:
37
38 Section 1. Section 125.421, Florida Statutes, is amended
39 to read:
40 125.421 Telecommunications services.—A telecommunications
41 company that is a county or other entity of local government may
42 obtain or hold a certificate required by chapter 364, and the
43 obtaining or holding of said certificate serves a public purpose
44 only if the county or other entity of local government:
45 (1) Separately accounts for the revenues, expenses,
46 property, and source of investment dollars associated with the
47 provision of such service; and
48 (2) Is subject, without exemption, to all local
49 requirements applicable to telecommunications companies .; and
50 (3) Notwithstanding any other provision of law, pays, on
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51 its telecommunications facilities used to provide two -way
52 telecommunication services to the public for hire and for whi ch
53 a certificate is required under chapter 364, ad valorem taxes,
54 or fees in amounts equal thereto, to any taxing jurisdiction in
55 which the county or other entity of local government operates.
56 Any entity of local government may pay and impose such ad
57 valorem taxes or fees. Any immunity of any county or other
58 entity of local government from taxation of the property taxed
59 by this section is hereby waived.
60
61 This section does not apply to the provision of
62 telecommunications services for internal operational nee ds of a
63 county or other entity of local government. This section does
64 not apply to the provision of internal information services,
65 including, but not limited to, tax records, engineering records,
66 and property records, by a county or other entity of local
67 government to the public for a fee.
68 Section 2. Section 166.047, Florida Statutes, is amended
69 to read:
70 166.047 Telecommunications services.—A telecommunications
71 company that is a municipality or other entity of local
72 government may obtain or hold a certificate required by chapter
73 364, and the obtaining or holding of said certificate serves a
74 municipal or public purpose under the provision of s. 2(b), Art.
75 VIII of the State Constitution, only if the municipality or
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76 other entity of local government:
77 (1) Separately accounts for the revenues, expenses,
78 property, and source of investment dollars associated with the
79 provision of such services; and
80 (2) Is subject, without exemption, to all local
81 requirements applicable to telecommunications companies .; and
82 (3) Notwithstanding any other provision of law, pays, on
83 its telecommunications facilities used to provide two -way
84 telecommunications services to the public for hire and for which
85 a certificate is required pursuant to chapter 364, ad valorem
86 taxes, or fees in amounts equal thereto, to any taxing
87 jurisdiction in which the municipality or other entity of local
88 government operates. Any entity of local government may pay and
89 impose such ad valorem taxes or fees.
90
91 This section does not apply to the provision of
92 telecommunications services for internal operational needs of a
93 municipality or other entity of local government. This section
94 does not apply to the provision of internal information
95 services, including, but not limited to, tax records,
96 engineering records, and property records, by a municipality or
97 other entity of local government to the public for a fee.
98 Section 3. Subsection (6) of section 196.012, Florida
99 Statutes, is amended to read:
100 196.012 Definitions.—For the purpose of this chapter, the
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101 following terms are defined as follows, except where the context
102 clearly indicates otherwise:
103 (6) Governmental, municipal, or public purpose or function
104 shall be deemed to be served or performed when the lessee under
105 any leasehold interest created in property of the United States,
106 the state or any of its political subdivisions, or any
107 municipality, agency, special district, authority, or other
108 public body corporate of the state is demonstrated to perform a
109 function or serve a governmental purpose which coul d properly be
110 performed or served by an appropriate governmental unit or which
111 is demonstrated to perform a function or serve a purpose which
112 would otherwise be a valid subject for the allocation of public
113 funds. For purposes of the preceding sentence, an activity
114 undertaken by a lessee which is permitted under the terms of its
115 lease of real property designated as an aviation area on an
116 airport layout plan which has been approved by the Federal
117 Aviation Administration and which real property is used for the
118 administration, operation, business offices and activities
119 related specifically thereto in connection with the conduct of
120 an aircraft full service fixed base operation which provides
121 goods and services to the general aviation public in the
122 promotion of air commerce shall be deemed an activity which
123 serves a governmental, municipal, or public purpose or function.
124 Any activity undertaken by a lessee which is permitted under the
125 terms of its lease of real property designated as a public
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126 airport as defined in s. 332.004(14) by municipalities,
127 agencies, special districts, authorities, or other public bodies
128 corporate and public bodies politic of the state, a spaceport as
129 defined in s. 331.303, or which is located in a deepwater port
130 identified in s. 403.021(9)(b) and owned by one of the foregoing
131 governmental units, subject to a leasehold or other possessory
132 interest of a nongovernmental lessee that is deemed to perform
133 an aviation, airport, aerospace, maritime, or port purpose or
134 operation shall be deemed an activity that serves a
135 governmental, municipal, or public purpose. The use by a lessee,
136 licensee, or management company of real property or a portion
137 thereof as a convention center, visitor center, sports facility
138 with permanent seating, concert hall, arena, stadium, park, or
139 beach is deemed a use that serves a governmental, municipal, or
140 public purpose or function when access to the property is open
141 to the general public with or without a charge for admission. If
142 property deeded to a municipality by the United States is
143 subject to a requirement that the Federal Government, through a
144 schedule established by the Secretary of the Interior, determine
145 that the property is being maintained for public historic
146 preservation, park, or recreational purposes and if those
147 conditions are not met the property will revert back to the
148 Federal Government, then such property shall be deemed to serve
149 a municipal or public purpose. The term "governmental purpose"
150 also includes a direct use of property on federal lands in
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151 connection with the Federal Government's Space Exploration
152 Program or spaceport activities as defined in s. 212.02(22).
153 Real property and tangible personal property owned by the
154 Federal Government or Space Florida and used for defense and
155 space exploration purposes or which is put to a use in support
156 thereof shall be deemed to perform an essential national
157 governmental purpose and shall be exempt. "Owned by the lessee"
158 as used in this chapter does not include personal property,
159 buildings, or other real property improvements used for the
160 administration, operation, business offices and activities
161 related specifically thereto in connection with the conduct of
162 an aircraft full service fixed based operation which provides
163 goods and services to the general aviation public in the
164 promotion of air commerce provided that the real property is
165 designated as an aviation area on an airport layout plan
166 approved by the Federal Aviation Administration. For purposes of
167 determination of "ownership," buildings and other real property
168 improvements which will revert to the airport authority or other
169 governmental unit upon expiration of the term of the lease shall
170 be deemed "owned" by the governmental unit and not the lessee.
171 Providing two-way telecommunications services to the public for
172 hire by the use of a telecommunications facility, as defined in
173 s. 364.02(14), and for which a certificate is required under
174 chapter 364 does not constitute an exempt use for purposes of s.
175 196.199, unless the telecommunications services are provided by
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176 the operator of a public-use airport, as defined in s. 332.004,
177 for the operator's provision of telecommunications services for
178 the airport or its tenants, concessionaires, or licensees, or
179 unless the telecommunications services are provided by a public
180 hospital.
181 Section 4. Subsection (1) of section 199.183, Florida
182 Statutes, is amended to read:
183 199.183 Taxpayers exempt from nonrecurring taxes. —
184 (1) Intangible personal property owned by this state or
185 any of its political subdivisions or municipalities shall be
186 exempt from taxation under this chapter. This exemption does not
187 apply to:
188 (a) Any leasehold or other interest that is described in
189 s. 199.023(1)(d), Florida Statutes 2005; or
190 (b) Property related to the provision of two-way
191 telecommunications services to the public for hire by the use of
192 a telecommunications facility, as defined in s. 364.02(14), and
193 for which a certificate is required under chapter 364, when the
194 service is provided by any county, municipality, or other
195 political subdivision of the state. Any immunity of any
196 political subdivision of the state or other entity of local
197 government from taxation of the property used to provide
198 telecommunication services that is taxed as a result of this
199 paragraph is hereby waived. However, Intangible personal
200 property related to the provision of telecommunications services
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201 provided by the operator of a public-use airport, as defined in
202 s. 332.004, for the operator's provision of telecommunications
203 services for the airport or its tenants, concessionaires, or
204 licensees, and intangible personal property related to the
205 provision of telecommunications services provided by a public
206 hospital, are exempt from taxation under this chapter.
207 Section 5. Paragraph (a) of subsection (6) of section
208 212.08, Florida Statutes, is amended to read:
209 212.08 Sales, rental, use, consumption, distribution, and
210 storage tax; specified exemptions.—The sale at retail, the
211