Oklahoma 2022 Regular Session

Oklahoma House Bill HB2297 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
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	3	+	SENATE FLOOR VERSION - HB2297 SFLR Page 1
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	29	+	SENATE FLOOR VERSION
	30	+	April 7, 2021
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	33	+	ENGROSSED HOUSE
3	34		BILL NO. 2297 By: Roberts (Dustin) and Miller
4	35		of the House
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6	37		and
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8	39		Hall of the Senate
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14	45		An Act relating to revenue and taxation; amending 68
15	46		O.S. 2011, Section 2808, which relates to the A d
16	47		Valorem Tax Code; modifying definitions; pr oviding
17	48		definition of fixed wireless broadband Internet
18	49		service provider; and providing an effective date.
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24		-	SUBJECT: Revenue and taxation
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26	55		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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28	56		SECTION 1. AMENDATORY 68 O.S. 2011, Section 2808, is
29	57		amended to read as follows:
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31	58		Section 2808. A. As used in the Ad Valorem Tax Code:
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33	59		1. "Public service corporation" means all transportation
34	60		companies, transmission companies, all gas, electric, light, heat
35	61		and power companies and all waterworks and water power com panies,
36	62		and all persons authorized to exercise the right of eminent domain
37	63		or to use or occupy any right -of-way, street, alley, or public
38	64		highway, along, over or under the same in a manner not permitted to
39	65		the general public;
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41	93		2. "Transportation company" m eans any company, corporation,
42	94		trustee, receiver, or any other person owning, leasing or operating
43	95		for hire, a street railway, canal, steamboat line, and also any
44	96		sleeping car company, parlor car company a nd express company, and
45	97		any other company, trustee, or person in any way engaged in such
46		-	business as a common carrier. As used in the Ad Valorem Tax Code, ~~ENR. H. B. NO. 2297 Page 2~~
	98	+	business as a common carrier. As used in the Ad Valorem Tax Code,
47	99		the term "transportation company" shall not include any railroad or
48	100		any air carrier. However, all r ailroad and air carrier property
49	101		shall continue to be valued and assessed by the State Board of
50	102		Equalization for purposes of ad valorem taxation;
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52	103		3. "Transmission company" means any company, corporation,
53	104		trustee, receiver, or other person owning, leasing or operating for
54	105		hire any telegraph or telephone li ne or radio broadcasting system;
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56	106		4. "Person" means individuals, partnerships, associations, and
57	107		corporations in the singular as well as plural number;
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59	108		5. "Video services provider" means a subclass of pub lic service
60	109		corporations consisting of any public s ervice corporation offering
61	110		video programming services; and
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63	111		6. "Video programming" shall have the same meaning as set forth
64	112		in 47 U.S.C., Section 522(20) ; and
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66	113		7. "Fixed wireless broadband Internet servic e provider" means
67	114		an entity that solely offers acce ss to the Internet through a
68	115		stationary fixed point -to-point connection often requiring direct
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69	143		line of sight between the provider's wireless transmitter and its
70	144		end-user consumer's receiver .
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72	145		B. As used in the Ad Valorem Tax Code, "transmission company"
73	146		and "public service corporation" shall not be construed to include
74	147		cable television companies or fixed wireless broadband Internet
75	148		service providers.
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77	149		C. Any real or personal property used by any company,
78	150		corporation, trustee, receiver, or other person ownin g, leasing, or
79	151		operating for hire any pipeline or oil or gas gathering system which
80	152		was assessed by the State Board of Equalization after January 1,
81	153		1997, shall continue to be assessed by the State Board o f
82	154		Equalization through ad valorem tax year 1998.
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84	155		SECTION 2. This act shall become effective November 1, 2021.
85		-	ENR. H. B. NO. 2297 Page 3
86		-	Passed the House of Representatives the 8th day of March, 2021.
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91		-	Presiding Officer of the House
92		-	of Representatives
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95		-	Passed the Senate the 19th day of April, 2021.
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100		-	Presiding Officer of the Senate
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104		-	OFFICE OF THE GOVERNOR
105		-	Received by the Office of the Governor this ____________________
106		-	day of ___________________, 20_______, at _______ o'clock _______ M.
107		-	By: ____________________ _____________
108		-	Approved by the Governor of the State of Oklahoma this _________
109		-	day of ___________________, 20_______, at _______ o'clock _______ M.
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112		-	_________________________________
113		-	Governor of the State of Oklahoma
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115		-	OFFICE OF THE SECRETARY OF STATE
116		-	Received by the Office of the Secretary of State this __________
117		-	day of ___________________, 20_______, at _______ o'clock _______ M.
118		-	By: _________________________________
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	156	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	157	+	April 7, 2021 - DO PASS