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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
A bill to be entitled 1
An act relating to local government communications 2
services; amending s. 125.421, F.S.; removing 3
provisions which require counties and entities of 4
local government to pay ad valorem taxes or fees under 5
specified conditions on certain telecommunications 6
facilities; removing a waiver on immunity on taxation 7
of property for counties or entities of local 8
government under such circumstances; amending s. 9
166.047, F.S.; removing provisions which require 10
municipalities and entities of local government to pay 11
ad valorem taxes or fees under specified conditions on 12
certain telecommunications facilities; removing a 13
waiver on immunity on taxation of property for 14
municipalities or entities of local government under 15
such circumstances; amending ss. 196.012, 199.183, and 16
212.08, F.S.; removing provisions prohibiting property 17
and use of two-way telecommunications services under 18
specified circumstances from receiving certain tax 19
exemptions; amending s. 350.81, F.S.; removing 20
provisions that identify procedures which must be 21
followed by governmental entities before providing 22
communications services; removing provisions relating 23
to the use of certain revenues to issue bonds to 24
finance communications services; removing provisions 25
HB 6043 2022
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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
which provide certain procedures if revenues do not 26
exceed operating costs after a specified time period; 27
removing provisions exempting certain governmental 28
entities from certain requirements relating to 29
telecommunications services; removing a provision 30
specifying that certain airport authorities or other 31
governmental entities are not exempt from certain 32
procedural requirements relating to telecommunications 33
services; providing an effective date. 34
35
Be It Enacted by the Legislature of the State of Florida: 36
37
Section 1. Section 125.421, Florida Statutes , is amended 38
to read: 39
125.421 Telecommunications services. —A telecommunications 40
company that is a county or other entity of local government may 41
obtain or hold a certificate required by chapter 364, and the 42
obtaining or holding of said certificate serves a public purpose 43
only if the county or other entity of local government: 44
(1) Separately accounts for the revenues, expenses, 45
property, and source of investment dollars associated with the 46
provision of such service; and 47
(2) Is subject, without exemptio n, to all local 48
requirements applicable to telecommunications companies .; and 49
(3) Notwithstanding any other provision of law, pays, on 50
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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
its telecommunications facilities used to provide two -way 51
telecommunication services to the public for hire and for whi ch 52
a certificate is required under chapter 364, ad valorem taxes, 53
or fees in amounts equal thereto, to any taxing jurisdiction in 54
which the county or other entity of local government operates. 55
Any entity of local government may pay and impose such ad 56
valorem taxes or fees. Any immunity of any county or other 57
entity of local government from taxation of the property taxed 58
by this section is hereby waived. 59
60
This section does not apply to the provision of 61
telecommunications services for internal operational nee ds of a 62
county or other entity of local government. This section does 63
not apply to the provision of internal information services, 64
including, but not limited to, tax records, engineering records, 65
and property records, by a county or other entity of local 66
government to the public for a fee. 67
Section 2. Section 166.047, Florida Statutes, is amended 68
to read: 69
166.047 Telecommunications services. —A telecommunications 70
company that is a municipality or other entity of local 71
government may obtain or hold a cer tificate required by chapter 72
364, and the obtaining or holding of said certificate serves a 73
municipal or public purpose under the provision of s. 2(b), Art. 74
VIII of the State Constitution, only if the municipality or 75
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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
other entity of local government: 76
(1) Separately accounts for the revenues, expenses, 77
property, and source of investment dollars associated with the 78
provision of such services; and 79
(2) Is subject, without exemption, to all local 80
requirements applicable to telecommunications companies .; and 81
(3) Notwithstanding any other provision of law, pays, on 82
its telecommunications facilities used to provide two -way 83
telecommunications services to the public for hire and for which 84
a certificate is required pursuant to chapter 364, ad valorem 85
taxes, or fees in amounts equal thereto, to any taxing 86
jurisdiction in which the municipality or other entity of local 87
government operates. Any entity of local government may pay and 88
impose such ad valorem taxes or fees. 89
90
This section does not apply to the provision of 91
telecommunications services for internal operational needs of a 92
municipality or other entity of local government. This section 93
does not apply to the provision of internal information 94
services, including, but not limited to, tax records, 95
engineering records, and property records, by a municipality or 96
other entity of local government to the public for a fee. 97
Section 3. Subsection (6) of section 196.012, Florida 98
Statutes, is amended to read: 99
196.012 Definitions. —For the purpose of this chapter, the 100
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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
following terms are defined as follows, except where the context 101
clearly indicates otherwise: 102
(6) Governmental, municipal, or public purpose or function 103
shall be deemed to be served or performed when the lessee under 104
any leasehold interest created in prope rty of the United States, 105
the state or any of its political subdivisions, or any 106
municipality, agency, special district, authority, or other 107
public body corporate of the state is demonstrated to perform a 108
function or serve a governmental purpose which coul d properly be 109
performed or served by an appropriate governmental unit or which 110
is demonstrated to perform a function or serve a purpose which 111
would otherwise be a valid subject for the allocation of public 112
funds. For purposes of the preceding sentence, an activity 113
undertaken by a lessee which is permitted under the terms of its 114
lease of real property designated as an aviation area on an 115
airport layout plan which has been approved by the Federal 116
Aviation Administration and which real property is used for the 117
administration, operation, business offices and activities 118
related specifically thereto in connection with the conduct of 119
an aircraft full service fixed base operation which provides 120
goods and services to the general aviation public in the 121
promotion of air commerce shall be deemed an activity which 122
serves a governmental, municipal, or public purpose or function. 123
Any activity undertaken by a lessee which is permitted under the 124
terms of its lease of real property designated as a public 125
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airport as defined in s. 332.004(14) by municipalities, 126
agencies, special districts, authorities, or other public bodies 127
corporate and public bodies politic of the state, a spaceport as 128
defined in s. 331.303, or which is located in a deepwater port 129
identified in s. 403.021(9)(b ) and owned by one of the foregoing 130
governmental units, subject to a leasehold or other possessory 131
interest of a nongovernmental lessee that is deemed to perform 132
an aviation, airport, aerospace, maritime, or port purpose or 133
operation shall be deemed an act ivity that serves a 134
governmental, municipal, or public purpose. The use by a lessee, 135
licensee, or management company of real property or a portion 136
thereof as a convention center, visitor center, sports facility 137
with permanent seating, concert hall, arena, stadium, park, or 138
beach is deemed a use that serves a governmental, municipal, or 139
public purpose or function when access to the property is open 140
to the general public with or without a charge for admission. If 141
property deeded to a municipality by the Unite d States is 142
subject to a requirement that the Federal Government, through a 143
schedule established by the Secretary of the Interior, determine 144
that the property is being maintained for public historic 145
preservation, park, or recreational purposes and if those 146
conditions are not met the property will revert back to the 147
Federal Government, then such property shall be deemed to serve 148
a municipal or public purpose. The term "governmental purpose" 149
also includes a direct use of property on federal lands in 150
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connection with the Federal Government's Space Exploration 151
Program or spaceport activities as defined in s. 212.02(22). 152
Real property and tangible personal property owned by the 153
Federal Government or Space Florida and used for defense and 154
space exploration purposes or which is put to a use in support 155
thereof shall be deemed to perform an essential national 156
governmental purpose and shall be exempt. "Owned by the lessee" 157
as used in this chapter does not include personal property, 158
buildings, or other real property impr ovements used for the 159
administration, operation, business offices and activities 160
related specifically thereto in connection with the conduct of 161
an aircraft full service fixed based operation which provides 162
goods and services to the general aviation public in the 163
promotion of air commerce provided that the real property is 164
designated as an aviation area on an airport layout plan 165
approved by the Federal Aviation Administration. For purposes of 166
determination of "ownership," buildings and other real property 167
improvements which will revert to the airport authority or other 168
governmental unit upon expiration of the term of the lease shall 169
be deemed "owned" by the governmental unit and not the lessee. 170
Providing two-way telecommunications services to the public for 171
hire by the use of a telecommunications facility, as defined in 172
s. 364.02(14), and for which a certificate is required under 173
chapter 364 does not constitute an exempt use for purposes of s. 174
196.199, unless the telecommunications services are provided by 175
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the operator of a public -use airport, as defined in s. 332.004, 176
for the operator's provision of telecommunications services for 177
the airport or its tenants, concessionaires, or licensees, or 178
unless the telecommunications services are provided by a public 179
hospital. 180
Section 4. Subsection (1) of section 199.183, Florida 181
Statutes, is amended to read: 182
199.183 Taxpayers exempt from nonrecurring taxes. — 183
(1) Intangible personal property owned by this state or 184
any of its political subdivisions or municipalities shall be 185
exempt from taxation under this chapter. This exemption does not 186
apply to: 187
(a) Any leasehold or other interest that is described in 188
s. 199.023(1)(d), Florida Statutes 2005; or 189
(b) Property related to the provision of two -way 190
telecommunications services to the public for hire by the use of 191
a telecommunications facility, as defined in s. 364.02(14), and 192
for which a certificate is required under chapter 364, when the 193
service is provided by any county, municipality, or other 194
political subdivision o f the state. Any immunity of any 195
political subdivision of the state or other entity of local 196
government from taxation of the property used to provide 197
telecommunication services that is taxed as a result of this 198
paragraph is hereby waived. However, Intangible personal 199
property related to the provision of telecommunications services 200
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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
provided by the operator of a public -use airport, as defined in 201
s. 332.004, for the operator's provision of telecommunications 202
services for the airport or its tenants, concessiona ires, or 203
licensees, and intangible personal property related to the 204
provision of telecommunications services provided by a public 205
hospital, are exempt from taxation under this chapter. 206
Section 5. Paragraph (a) of subsection (6) of section 207
212.08, Florida Statutes, is amended to read: 208
212.08 Sales, rental, use, consumption, distribution, and 209
storage tax; specified exemptions. —The sale at retail, the 210
rental, the use, the consumption, the distribution, and the 211
storage to be used or consumed in this state of the following 212
are hereby specifically exempt from the tax imposed by this 213
chapter. 214
(6) EXEMPTIONS; POLITICAL SUBDIVISIONS. — 215
(a) There are also exempt from the tax imposed by this 216
chapter sales made to the United States Government, a state, or 217
any county, municipality, or political subdivision of a state 218
when payment is made directly to the dealer by the governmental 219
entity. This exemption shall not inure to any transaction 220
otherwise taxable under this chapter when payment is made by a 221
government employee by any means, including, but not limited to, 222
cash, check, or credit card when that employee is subsequently 223
reimbursed by the governmental entity. This exemption does not 224
include sales, rental, use, consumption, or storage for use in 225
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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
any political subdivision or municipality in this state of 226
machines and equipment and parts and accessories therefor used 227
in the generation, transmission, or distribution of electrical 228
energy by systems owned and operated by a political subdivision 229
in this state for trans mission or distribution expansion. 230
Likewise exempt are charges for services rendered by radio and 231
television stations, including line charges, talent fees, or 232
license fees and charges for films, videotapes, and 233
transcriptions used in producing radio or tel evision broadcasts. 234
The exemption provided in this subsection does not include 235
sales, rental, use, consumption, or storage for use in any 236
political subdivision or municipality in this state of machines 237
and equipment and parts and accessories therefor used in 238
providing two-way telecommunications services to the public for 239
hire by the use of a telecommunications facility, as defined in 240
s. 364.02(14), and for which a certificate is required under 241
chapter 364, which facility is owned and operated by any county, 242
municipality, or other political subdivision of the state. Any 243
immunity of any political subdivision of the state or other 244
entity of local government from taxation of the property used to 245
provide telecommunication services that is taxed as a result of 246
this section is hereby waived. However, the exemption provided 247
in this subsection includes transactions taxable under this 248
chapter which are for use by the operator of a public -use 249
airport, as defined in s. 332.004, in providing such 250
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telecommunications servic es for the airport or its tenants, 251
concessionaires, or licensees, or which are for use by a public 252
hospital for the provision of such telecommunications services. 253
Section 6. Paragraphs (a) through (e), paragraphs (k) and 254
(l) of subsection (2), and subs ections (4) and (6) of section 255
350.81, Florida Statutes, are amended to read: 256
350.81 Communications services offered by governmental 257
entities.— 258
(2)(a) A governmental entity that proposes to provide a 259
communications service shall hold no less than two p ublic 260
hearings, which shall be held not less than 30 days apart. At 261
least 30 days before the first of the two public hearings, The 262
governmental entity must give notice of the hearing in the 263
predominant newspaper of general circulation in the area 264
considered for service. At least 40 days before the first public 265
hearing, the governmental entity must electronically provide 266
notice to the Department of Revenue and the Public Service 267
Commission, which shall post the notice on the department's and 268
the commission's website to be available to the public. The 269
Department of Revenue shall also send the notice by United 270
States Postal Service to the known addresses for all dealers of 271
communications services registered with the department under 272
chapter 202 or provide an el ectronic notification, if the means 273
are available, within 10 days after receiving the notice. The 274
notice must include the time and place of the hearings and must 275
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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
state that the purpose of the hearings is to consider whether 276
the governmental entity will pro vide communications services. 277
The notice must include, at a minimum, the geographic areas 278
proposed to be served by the governmental entity and the 279
services, if any, which the governmental entity believes are not 280
currently being adequately provided . The notice must also state 281
that any dealer who wishes to do so may appear and be heard at 282
the public hearings. 283
(b) At a public hearing required by this subsection, a 284
governmental entity must, at a minimum, consider: 285
1. Whether the service that is proposed to be provided is 286
currently being offered in the community and, if so, whether the 287
service is generally available throughout the community. 288
2. Whether a similar service is currently being offered in 289
the community and, if so, whether the service is generally 290
available throughout the community. 291
2.3. If the same or similar service is not currently 292
offered, whether any other service provider proposes to offer 293
the same or a similar service and, if so, what assurances that 294
service provider is willing or able to offer regarding the same 295
or similar service. 296
3.4. The capital investment required by the government 297
entity to provide the communications service, the estimated 298
realistic cost of operation and maintenance and, using a full 299
cost-accounting method, the esti mated realistic revenues and 300
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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
expenses of providing the service and the proposed method of 301
financing. 302
4.5. The private and public costs and benefits of 303
providing the service by a private entity or a governmental 304
entity, including the affect on existing an d future jobs, actual 305
economic development prospects, tax -base growth, education, and 306
public health. 307
(c) At one or more of the public hearings under this 308
subsection, the governmental entity must make available to the 309
public a written business plan for the proposed communications 310
service venture. containing, at a minimum: 311
1. The projected number of subscribers to be served by the 312
venture. 313
2. The geographic area to be served by the venture. 314
3. The types of communications services to be provided. 315
4. A plan to ensure that revenues exceed operating 316
expenses and payment of principal and interest on debt within 4 317
years. 318
5. Estimated capital and operational costs and revenues 319
for the first 4 years. 320
6. Projected network modernization and technological 321
upgrade plans, including estimated costs. 322
(d) After making specific findings regarding the factors 323
in paragraphs (b) and (c), The governmental entity may authorize 324
providing a communications service by a majority recorded vote 325
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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
and by resolution, ordinanc e, or other formal means of adoption. 326
(e)1. The governing body of a governmental entity may 327
issue one or more bonds to finance the capital costs for 328
facilities to provide a communications service. However: 329
1. A governmental entity may only pledge revenues in 330
support of the issuance of any bond to finance providing a 331
communications service: 332
a. Within the county in which the governmental entity is 333
located; 334
b. Within an area in which the governmental entity 335
provides electric service outside its ho me county under an 336
electric service territorial agreement approved by the Public 337
Service Commission before the effective date of this act; or 338
c. If the governmental entity is a municipality or special 339
district, within its corporate limits or in an area i n which the 340
municipality or special district provides water, wastewater, 341
electric, or natural gas service, or within an urban service 342
area designated in a comprehensive plan, whichever is larger, 343
unless the municipality or special district obtains the cons ent 344
by formal action of the governmental entity within the 345
boundaries of which the municipality or special district 346
proposes to provide service. For consent to be effective, any 347
governmental entity from which consent is sought shall be 348
located within the c ounty in which the governmental entity is 349
located or that county. 350
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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
2. Revenue bonds issued in order to finance providing a 351
communications service are not subject to the approval of the 352
electors if the revenue bonds mature within 15 years. Revenue 353
bonds issued to finance providing a communications service that 354
does not mature within 15 years must be approved by the 355
electors. The election must be conducted as specified in chapter 356
100. 357
(k) The governmental entity shall conduct an annual review 358
at a formal public meeting to consider the progress the 359
governmental entity is making toward reaching its business plan 360
goals and objectives for providing communication services. At 361
the public meeting the governmental entity shall review the 362
related revenues, operating expenses, and payment of interest on 363
debt. 364
(l) If, after 4 years following the initiation of the 365
provision of communications services by a governmental entity or 366
4 years after the effective date of this act, whichever is 367
later, revenues do not exceed op erating expenses and payment of 368
principal and interest on the debt for a governmental entity's 369
provision of communications services, no later than 60 days 370
following the end of the 4 -year period a governmental entity 371
shall hold a public hearing at which the governmental entity 372
shall do at least one of the following: 373
1. Approve a plan to cease providing communications 374
services; 375
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2. Approve a plan to dispose of the system the 376
governmental entity is using to provide communications services 377
and, accordingly, to cease providing communications services; 378
3. Approve a plan to create a partnership with a private 379
entity in order to achieve operations in which revenues exceed 380
operating expenses and payment of principal and interest on 381
debt; or 382
4. Approve the cont inuing provision of communications 383
services by a majority vote of the governing body of the 384
governing authority. 385
(4)(a) If a governmental entity was providing, as of April 386
1, 2005, advanced services, cable services, or 387
telecommunications services, then it is not required to comply 388
with paragraph (2)(a), paragraph (2)(b), paragraph (2)(c), 389
paragraph (2)(d), sub -subparagraph (2)(e)1.c., paragraph (2)(f), 390
or paragraph (2)(k) in order to continue to provide advanced 391
services, cable services, or telecommunicat ions services, 392
respectively, but it must comply with and be subject to all 393
other provisions of this section. 394
(b) If a governmental entity, as of April 1, 2005, had 395
issued debt pledging revenues from an advanced service, cable 396
service, or telecommunicatio ns service, then it is not required 397
to comply with paragraph (2)(a), paragraph (2)(b), paragraph 398
(2)(c), paragraph (2)(d), sub -subparagraph (2)(e)1.c., paragraph 399
(2)(f), or paragraph (2)(k) in order to provide advanced 400
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services, cable services, or telecomm unications services, 401
respectively, but it must comply with and be subject to all 402
other provisions of this section. 403
(c) If a governmental entity, as of April 1, 2005, has 404
purchased equipment specifically for the provisioning of 405
advanced service, cable ser vice, or telecommunication service, 406
and, as of May 6, 2005, has a population of less than 7,500, and 407
has authorized by formal action the providing of an advanced 408
service, cable service, or telecommunication service, then it is 409
not required to comply with p aragraph (2)(a), paragraph (2)(b), 410
paragraph (2)(c), paragraph (2)(d), sub -subparagraph (2)(e)1.c., 411
paragraph (2)(f), or paragraph (2)(k) in order to provide 412
advanced service, cable service, or telecommunication service, 413
respectively, but it must comply with and be subject to all 414
other provisions of this section. 415
416
This subsection does not relieve a governmental entity from 417
complying with subsection (5). 418
(6) To ensure the safe and secure transportation of 419
passengers and freight through an airport facility, as defined 420
in s. 159.27(17), an airport authority or other governmental 421
entity that provides or is proposing to provide communications 422
services only within the boundaries of its airport layout plan, 423
as defined in s. 333.01(6), to subscribers which are integral 424
and essential to the safe and secure transportation of 425
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passengers and freight through the airport facility, is exempt 426
from this section. An airport authority or other governmental 427
entity that provides or is proposing to provide shared -tenant 428
service under s. 364.339, but not dial tone enabling subscribers 429
to complete calls outside the airport layout plan, to one or 430
more subscribers within its airport layout plan which are not 431
integral and essential to the safe and secure transportation of 432
passengers and freight through the airport facility is exempt 433
from this section. An airport authority or other governmental 434
entity that provides or is proposing to provide communications 435
services to one or more subscribers within its airport layout 436
plan which are not integral and essential to the safe and secure 437
transportation of passengers and freight through the airport 438
facility, or to one or more subscribers outside its airport 439
layout plan, is not exempt from this section. By way of example 440
and not limitation, the i ntegral, essential subscribers may 441
include airlines and emergency service entities, and the 442
nonintegral, nonessential subscribers may include retail shops, 443
restaurants, hotels, or rental car companies. 444
Section 7. This act shall take effect July 1, 2022. 445