Oklahoma 2022 Regular Session

Oklahoma House Bill HB3082 Compare Versions

Version 1 (Old)

Version 2 (New)

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29		-	SENATE FLOOR VERSION
30		-	April 13, 2022
	28	+	STATE OF OKLAHOMA
31	29
	30	+	2nd Session of the 58th Legislature (2022)
32	31
33	32		COMMITTEE SUBSTITUTE
34	33		FOR ENGROSSED
35		-	HOUSE BILL ~~NO.~~ 3082 By: Bashore of the House
	34	+	HOUSE BILL 3082 By: Bashore of the House
36	35
37	36		and
38	37
39	38		Howard of the Senate
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42	41
43		-	[ Ad Valorem Tax Code - assessment ratio of broadband
44		-	service providers - effective date ]
	42	+	COMMITTEE SUBSTITUTE
45	43
	44	+	An Act relating to Ad Valorem Tax Code; amending 68
	45	+	O.S. 2021, Sections 2808 and 2847, which relate to
	46	+	definitions and annual assessments; defining terms;
	47	+	providing assessment ratio of broadband service
	48	+	providers; and providing an effective date .
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49	52		BE IT ENACTED BY THE PE OPLE OF THE STATE OF O KLAHOMA:
50	53		SECTION 1. AMENDATORY 68 O.S. 2021, Section 2808, is
51	54		amended to read as follows:
52	55		Section 2808. A. As used in the Ad Valorem Tax Code:
53	56		1. “Public service corporation ” means all transportation
54	57		companies, transmission com panies, all gas, electric, light, heat
55	58		and power companies and all waterworks and water power companies,
56	59		and all persons authorized to exercise the right of eminent domain
57	60		or to use or occupy any right -of-way, street, alley, or public
58	61		highway, along, over or under the same in a manner not permitt ed to
59	62		the general public;
60		-	2. “Transportation company ” means any company, corporation,
61		-	trustee, receiver, or any other person owning, leasing or operating
62		-	for hire, a street railway, canal, steamboat line, and also any
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	89	+	2. “Transportation company ” means any company, corporation,
	90	+	trustee, receiver, or any other person owning, leasing or operating
	91	+	for hire, a street railway, canal, steamboat line, and also any
90	92		sleeping car company, parlor car comp any and express company, and
91	93		any other company, trustee, or person in any way engaged in such
92	94		business as a common carrier. As used in the Ad Valorem Tax Code,
93	95		the term “transportation company ” shall not include an y railroad or
94	96		any air carrier. However, all railroad and air carrier property
95	97		shall continue to be valued and assessed by the State Board of
96	98		Equalization for purposes of ad valorem taxation;
97	99		3. “Transmission company” means any company, corporation,
98	100		trustee, receiver, or other person owning, lea sing or operating for
99	101		hire any telegraph or telephone line or radio broadcasting system;
100	102		4. “Person” means individuals, partnerships, associations, and
101	103		corporations in the singular as well as plural number;
102	104		5. “Video services provider” means a subclass of public service
103	105		corporations consisting of any public service corporation offering
104	106		video programming services;
105	107		6. “Video programming” shall have the same meaning as set forth
106	108		in 47 U.S.C., Section 522(20); and
107	109		7. “Fixed wireless broadband Internet servi ce provider” means
108	110		an entity that solely offers access to the Internet through a
109	111		stationary fixed point -to-point connection often requiring direct
110		-	line of sight between the provider’s wireless transmitter and its
111		-	end-user consumer’s receiver; and
112		-	8. “Broadband service provider s” means a subclass of public
113		-	service corporations consisting of any public service corporation
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115		-	SENATE FLOOR VERSION - HB3082 SFLR Page 3
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	113	+	Req. No. 3826 Page 3 1
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	138	+	line of sight between t he provider’s wireless transmitter and its
	139	+	end-user consumer’s receiver; and
	140	+	8. “Broadband service provider s” means a subclass of public
	141	+	service corporations consisting of any public service corporation
141	142		offering broadband-based services including Internet access, Voice
142	143		over Internet Protocol, and In ternet Protocol television, to end -
143	144		user consumers.
144	145		B. As used in the Ad Valorem Tax Code, “transmission company ”
145	146		and “public service corporation ” shall not be construed to include
146	147		cable television companies or fixed wireless broadband Internet
147	148		service providers.
148	149		C. Any real or personal property used by any company,
149	150		corporation, trustee, receiver, or other person owning, leasing, or
150	151		operating for hire any pipeline or oil or gas gathering system which
151	152		was assessed by the State Board of Equalization after Ja nuary 1,
152	153		1997, shall continue to be assessed by the State Board of
153	154		Equalization through ad valorem tax year 1998.
154	155		SECTION 2. AMENDATORY 68 O.S. 2021, Section 2847, is
155	156		amended to read as follows:
156	157		Section 2847. A. The property of all railroads, air carriers
157	158		and public service corporations shall be assessed annually by the
158	159		State Board of Equalization at its fair cash value estimated at the
159	160		price it would bring at a fair voluntary sale.
160		-	B. Taxable values of real and personal propert y of all
161		-	railroads, air carriers and public service corporations shall be
162		-	established in accordance with the requirements of Sec tion 8 of
163		-	Article X of the Oklahoma Constitution. The State Board of
164		-	Equalization shall determine the taxable value of all taxa ble
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166		-	SENATE FLOOR VERSION - HB3082 SFLR Page 4
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	187	+	B. Taxable values of real and personal propert y of all
	188	+	railroads, air carriers and public service corporations shall be
	189	+	established in accordance with the requirements of Sec tion 8 of
	190	+	Article X of the Oklahoma Constitution. The State Board of
	191	+	Equalization shall determine the taxable value of all taxa ble
192	192		property that the Board is required by law to assess and value, and
193	193		shall determine such taxable val ue in accordance with th e
194	194		requirements of Section 8 of Article X of the Oklahoma Constitution.
195	195		C. The State Board of Equalization shall assess the prop erty of
196	196		that subclass of public service corporations known as video services
197	197		providers, as defined in Se ction 2808 of this title , as provided:
198	198		1. Every video services provider shall file with the State
199	199		Board of Equalization a certification regarding total gross receipts
200	200		for the immediate preceding calendar year by April 15 and shall
201	201		specify the total gross receipts derived from vi deo programming
202	202		services;
203	203		2. The State Board of Equalization shall determine the
204	204		percentage of gross receipts the video service s provider has derived
205	205		from video programming in the immediately preceding calendar year;
206	206		and
207	207		3. The percentage determined purs uant to paragraph 2 of this
208	208		subsection shall be applied to the taxable fair cash value allocated
209	209		to Oklahoma, and the resulting fair cash value attributable to video
210	210		programming services shall be assessed using the statewide average
211		-	of the assessment ratio s applied to the assets of cable television
212		-	companies in that tax year. U nless the taxpayer or the State Board
213		-	of Equalization demonstrates otherwise, the statewide average
214		-	assessment ratio applied to the personal property of a cab le
215		-	television company sh all be assumed to be twelve percent (12%).
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	237	+	of the assessment ratio s applied to the assets of cable television
	238	+	companies in that tax year. Unless the taxpayer or the State Board
	239	+	of Equalization demonstrates otherwise, the statewide average
	240	+	assessment ratio applied to the personal property of a cab le
	241	+	television company sh all be assumed to be twelve percent (12%).
243	242		D. The percentage of fair cash value for real and personal
244	243		property of railroads, ai r carriers and public service corporations
245	244		required by the Oklahoma Constitution to be taxable shall be the
246	245		percentage at which it was assessed on January 1, 1996, in
247	246		accordance with the provisions of paragraph 3 of subsection A of
248	247		Section 8 of Article X o f the Oklahoma Constitution, and, subject to
249	248		the requirements of federal law, shall be uniformly applied to
250	249		calculate the taxabl e values of public service corporation property
251	250		within the state for the applicable assessment year.
252	251		E. The State Board of Equa lization shall assess the property of
253	252		that subclass of public service corporations known as broadband
254	253		service providers, as defined in Section 2808 of th is title, at a
255	254		ratio of sixteen percent (16%).
256	255		SECTION 3. This act shall become effect ive January 1, 2023.
257		-	~~COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS~~
258		-	~~April~~ 13, 2022 ~~- DO PASS AS AMENDED~~
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	257	+	58-2-3826 QD 4/13/2022 3:56:11 PM