Bill Summary – FastDemocracy

       Florida Senate - 2022                                    SB 1754
       
       
        
       By Senator Torres
       
       
       
       
       
       15-01679-22                                           20221754__
                      A bill to be entitled                      
       An act relating to local government communications
       services; amending s. 125.421, F.S.; removing
       provisions which require counties and entities of
       local government to pay ad valorem taxes or fees under
       specified conditions on certain telecommunications
       facilities; removing a waiver on immunity on taxation
       of property for counties or entities of local
       government under such circumstances; amending s.
       166.047, F.S.; removing provisions which require
       municipalities and entities of local government to pay
       ad valorem taxes or fees under specified conditions on
       certain telecommunications facilities; removing a
       waiver on immunity on taxation of property for
       municipalities or entities of local government under
       such circumstances; amending ss. 196.012 and 199.183,
       F.S.; removing provisions prohibiting property and use
       of two-way telecommunications services under specified
       circumstances from receiving certain tax exemptions;
       amending s. 212.08, F.S.; removing provisions
       prohibiting sales, rental, use, consumption, or
       storage for use of two-way telecommunications services
       under specified circumstances from receiving a certain
       tax exemption; removing a waiver on immunity on
       taxation of property for political subdivisions or
       entities of local government under such circumstances;
       amending s. 350.81, F.S.; removing provisions that
       identify procedures which must be followed by
       governmental entities before providing communications
       services; removing a requirement for the Department of
       Revenue to send a specified notice; removing
       provisions relating to the use of certain revenues to
       issue bonds to finance communications services;
       removing provisions which provide certain procedures
       if revenues do not exceed operating costs after a
       specified time period; removing provisions exempting
       certain governmental entities from certain
       requirements relating to telecommunications services;
       removing a provision specifying that certain airport
       authorities or other governmental entities are not
       exempt from certain procedural requirements relating
       to telecommunications services; providing an effective
       date.
        
Be It Enacted by the Legislature of the State of Florida:

       Section 1.âSection 125.421, Florida Statutes, is amended to
read:
       125.421âTelecommunications services.âA telecommunications
company that is a county or other entity of local government may
obtain or hold a certificate required by chapter 364, and the
obtaining or holding of said certificate serves a public purpose
only if the county or other entity of local government:
       (1)âSeparately accounts for the revenues, expenses,
property, and source of investment dollars associated with the
provision of such service; and
       (2)âIs subject, without exemption, to all local
requirements applicable to telecommunications companies; and
       (3)âNotwithstanding any other provision of law, pays, on
its telecommunications facilities used to provide two-way
telecommunication services to the public for hire and for which
a certificate is required under chapter 364, ad valorem taxes,
or fees in amounts equal thereto, to any taxing jurisdiction in
which the county or other entity of local government operates.
Any entity of local government may pay and impose such ad
valorem taxes or fees. Any immunity of any county or other
entity of local government from taxation of the property taxed
by this section is hereby waived.

This section does not apply to the provision of
telecommunications services for internal operational needs of a
county or other entity of local government. This section does
not apply to the provision of internal information services,
including, but not limited to, tax records, engineering records,
and property records, by a county or other entity of local
government to the public for a fee.
       Section 2.âSection 166.047, Florida Statutes, is amended to
read:
       166.047âTelecommunications services.âA telecommunications
company that is a municipality or other entity of local
government may obtain or hold a certificate required by chapter
364, and the obtaining or holding of said certificate serves a
municipal or public purpose under the provision of s. 2(b), Art.
VIII of the State Constitution, only if the municipality or
other entity of local government:
       (1)âSeparately accounts for the revenues, expenses,
property, and source of investment dollars associated with the
provision of such services; and
       (2)âIs subject, without exemption, to all local
requirements applicable to telecommunications companies; and
       (3)âNotwithstanding any other provision of law, pays, on
its telecommunications facilities used to provide two-way
telecommunications services to the public for hire and for which
a certificate is required pursuant to chapter 364, ad valorem
taxes, or fees in amounts equal thereto, to any taxing
jurisdiction in which the municipality or other entity of local
government operates. Any entity of local government may pay and
impose such ad valorem taxes or fees.

This section does not apply to the provision of
telecommunications services for internal operational needs of a
municipality or other entity of local government. This section
does not apply to the provision of internal information
services, including, but not limited to, tax records,
engineering records, and property records, by a municipality or
other entity of local government to the public for a fee.
       Section 3.âSubsection (6) of section 196.012, Florida
Statutes, is amended to read:
       196.012âDefinitions.âFor the purpose of this chapter, the
following terms are defined as follows, except where the context
clearly indicates otherwise:
       (6)âGovernmental, municipal, or public purpose or function
shall be deemed to be served or performed when the lessee under
any leasehold interest created in property of the United States,
the state or any of its political subdivisions, or any
municipality, agency, special district, authority, or other
public body corporate of the state is demonstrated to perform a
function or serve a governmental purpose which could properly be
performed or served by an appropriate governmental unit or which
is demonstrated to perform a function or serve a purpose which
would otherwise be a valid subject for the allocation of public
funds. For purposes of the preceding sentence, an activity
undertaken by a lessee which is permitted under the terms of its
lease of real property designated as an aviation area on an
airport layout plan which has been approved by the Federal
Aviation Administration and which real property is used for the
administration, operation, business offices and activities
related specifically thereto in connection with the conduct of
an aircraft full service fixed base operation which provides
goods and services to the general aviation public in the
promotion of air commerce shall be deemed an activity which
serves a governmental, municipal, or public purpose or function.
Any activity undertaken by a lessee which is permitted under the
terms of its lease of real property designated as a public
airport as defined in s. 332.004(14) by municipalities,
agencies, special districts, authorities, or other public bodies
corporate and public bodies politic of the state, a spaceport as
defined in s. 331.303, or which is located in a deepwater port
identified in s. 403.021(9)(b) and owned by one of the foregoing
governmental units, subject to a leasehold or other possessory
interest of a nongovernmental lessee that is deemed to perform
an aviation, airport, aerospace, maritime, or port purpose or
operation shall be deemed an activity that serves a
governmental, municipal, or public purpose. The use by a lessee,
licensee, or management company of real property or a portion
thereof as a convention center, visitor center, sports facility
with permanent seating, concert hall, arena, stadium, park, or
beach is deemed a use that serves a governmental, municipal, or
public purpose or function when access to the property is open
to the general public with or without a charge for admission. If
property deeded to a municipality by the United States is
subject to a requirement that the Federal Government, through a
schedule established by the Secretary of the Interior, determine
that the property is being maintained for public historic
preservation, park, or recreational purposes and if those
conditions are not met the property will revert back to the
Federal Government, then such property shall be deemed to serve
a municipal or public purpose. The term âgovernmental purposeâ
also includes a direct use of property on federal lands in
connection with the Federal Governmentâs Space Exploration
Program or spaceport activities as defined in s. 212.02(22).
Real property and tangible personal property owned by the
Federal Government or Space Florida and used for defense and
space exploration purposes or which is put to a use in support
thereof shall be deemed to perform an essential national
governmental purpose and shall be exempt. âOwned by the lesseeâ
as used in this chapter does not include personal property,
buildings, or other real property improvements used for the
administration, operation, business offices and activities
related specifically thereto in connection with the conduct of
an aircraft full service fixed based operation which provides
goods and services to the general aviation public in the
promotion of air commerce provided that the real property is
designated as an aviation area on an airport layout plan
approved by the Federal Aviation Administration. For purposes of
determination of âownership,â buildings and other real property
improvements which will revert to the airport authority or other
governmental unit upon expiration of the term of the lease shall
be deemed âownedâ by the governmental unit and not the lessee.
Providing two-way telecommunications services to the public for
hire by the use of a telecommunications facility, as defined in
s. 364.02(14), and for which a certificate is required under
chapter 364 does not constitute an exempt use for purposes of s.
196.199, unless the telecommunications services are provided by
the operator of a public-use airport, as defined in s. 332.004,
for the operatorâs provision of telecommunications services for
the airport or its tenants, concessionaires, or licensees, or
unless the telecommunications services are provided by a public
hospital.
       Section 4.âSubsection (1) of section 199.183, Florida
Statutes, is amended to read:
       199.183âTaxpayers exempt from nonrecurring taxes.â
       (1)âIntangible personal property owned by this state or any
of its political subdivisions or municipalities shall be exempt
from taxation under this chapter. Intangible personal property
related to the provision of telecommunications services provided
by the operator of a public-use airport, as defined in s.
332.004, for the operatorâs provision of telecommunications
services for the airport or its tenants, concessionaires, or
licensees, and intangible personal property related to the
provision of telecommunications services provided by a public
hospital, are exempt from taxation under this chapter. This
exemption does not apply to:
       (a)âany leasehold or other interest that is described in s.
199.023(1)(d), Florida Statutes 2005; or
       (b)âProperty related to the provision of two-way
telecommunications services to the public for hire by the use of
a telecommunications facility, as defined in s. 364.02(14), and
for which a certificate is required under chapter 364, when the
service is provided by any county, municipality, or other
political subdivision of the state. Any immunity of any
political subdivision of the state or other entity of local
government from taxation of the property used to provide
telecommunication services that is taxed as a result of this
paragraph is hereby waived. However, intangible personal
property related to the provision of telecommunications services
provided by the operator of a public-use airport, as defined in
s. 332.004, for the operatorâs provision of telecommunications
services for the airport or its tenants, concessionaires, or
licensees, and intangible personal property related to the
provision of telecommunications services provided by a public
hospital, are exempt from taxation under this chapter.
       Section 5.âParagraph (a) of subsection (6) of section
212.08, Florida Statutes, is amended to read:
       212.08âSales, rental, use, consumption, distribution, and
storage tax; specified exemptions.âThe sale at retail, the
rental, the use, the consumption, the distribution, and the
storage to be used or consumed in this state of the following
are hereby specifically exempt from the tax imposed by this
chapter.
       (6)âEXEMPTIONS; POLITICAL SUBDIVISIONS.â
       (a)âThere are also exempt from the tax imposed by this
chapter sales made to the United States Government, a state, or
any county, municipality, or political subdivision of a state
when payment is made directly to the dealer by the governmental
entity. This exemption shall not inure to any transaction
otherwise taxable under this chapter when payment is made by a
government employee by any means, including, but not limited to,
cash, check, or credit card when that employee is subsequently
reimbursed by the governmental entity. This exemption does not
include sales, rental, use, consumption, or storage for use in
any political subdivision or municipality in this state of
machines and equipment and parts and accessories therefor used
in the generation, transmission, or distribution of electrical
energy by systems owned and operated by a political subdivision
in this state for transmission or distribution expansion.
Likewise exempt are charges for services rendered by radio and
television stations, including line charges, talent fees, or
license fees and charges for films, videotapes, and
transcriptions used in producing radio or television broadcasts.
The exemption provided in this subsection does not include
sales, rental, use, consumption, or storage for use in any
political subdivision or municipality in this state of machines
and equipment and parts and accessories therefor used in
providing two-way telecommunications services to the public for
hire by the use of a telecommunications facility, as defined in
s. 364.02(14), and for which a certificate is required under
chapter 364, which facility is owned and operated by any county,
municipality, or other political subdivision of the state. Any
immunity of any political subdivision of the state or other
entity of local government from taxation of the property used to
provide telecommunication services that is taxed as a result of
this section is hereby waived. However, the exemption provided
in this subsection includes transactions taxable under this
chapter which are for use by the operator of a public-use
airport, as defined in s. 332.004, in providing such
telecommunications services for the airport or its tenants,
concessionaires, or licensees, or which are for use by a public
hospital for the provision of such telecommunications services.
       Section 6.âParagraphs (a) through (e), (k), and (l) of
subsection (2), and subsections (4) and (6) of section 350.81,
Florida Statutes, are amended to read:
       350.81âCommunications services offered by governmental
entities.â
       (2)(a)âA governmental entity that proposes to provide a
communications service shall hold no less than two public
hearings, which shall be held not less than 30 days apart. At