CODING: Words stricken are deletions; words underlined are additions.House Bill 0313c2
Florida House of Representatives - 1997 CS/CS/HB 313
By the Committees on Finance & Taxation, Utilities &
Communications and Representatives Maygarden, Greene,
Villalobos, Cosgrove, Andrews, Sanderson, Culp, Flanagan,
Rodriguez-Chomat, Stabins and Merchant
1 A bill to be entitled
2 An act relating to telecommunications; creating
3 ss. 125.421 and 166.047, F.S.; providing for
4 accounting and payment of taxes for providing
5 telecommunications services and operations to
6 the public by counties and municipalities;
7 providing exceptions; amending s. 196.012,
8 F.S.; exempting telecommunications services
9 provided to the public for hire from a
10 governmental, municipal, or public purpose;
11 providing an exception; providing for future
12 expiration of the exception; amending s.
13 199.183, F.S.; providing that telecommunication
14 services provided to the public by a county,
15 municipality, or other political subdivision
16 are not exempt from intangible personal
17 property taxes; amending s. 212.08, F.S.;
18 providing that telecommunication services
19 provided to the public by a county,
20 municipality, or other political subdivision
21 are not exempt from sales or use taxes;
22 providing exceptions; providing an effective
23 date.
24
25 Be It Enacted by the Legislature of the State of Florida:
26
27 Section 1. Section 125.421, Florida Statutes, is
28 created to read:
29 125.421 Telecommunications services and operations.--A
30 county or other entity of local government may obtain or hold
31 a certificate to provide or resell to the public for hire any
1
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/CS/HB 313
696-105-97
1 telecommunications services which are subject to chapter 364,
2 only if the county or other entity of local government:
3 (1) Separately accounts for the revenues, expenses,
4 property, and source of investment dollars associated with the
5 provisions of such services.
6 (2) Is subject, without exemption, to all local
7 requirements applicable to telecommunications companies.
8 (3) Notwithstanding any other provision of law, pays
9 ad valorem taxes or fees in amounts equal thereto to any
10 taxing jurisdiction in which the county or other entity of
11 local government operates.
12
13 This section shall not apply to the provision of
14 telecommunications services for internal operational needs of
15 a county or other entity of local government. This section
16 shall not apply to the provisions of internal information
17 services, including, but not limited to, tax records,
18 engineering records, and property records, by a county or
19 other entity of local government to the general public for a
20 fee.
21 Section 2. Section 166.047, Florida Statutes, is
22 created to read:
23 166.047 Telecommunications services and operations.--A
24 municipality or other entity of local government may obtain or
25 hold a certificate to provide or resell to the public for hire
26 any telecommunications services which are subject to chapter
27 364, only if the municipality or other entity of local
28 government:
29 (1) Separately accounts for the revenues, expenses,
30 property, and source of investment dollars associated with the
31 provisions of such services.
2
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/CS/HB 313
696-105-97
1 (2) Is subject, without exemption, to all local
2 requirements applicable to telecommunications companies.
3 (3) Notwithstanding any other provision of law, pays
4 ad valorem taxes or fees in amounts equal thereto to any
5 taxing jurisdiction in which the municipality or other entity
6 of local government operates.
7
8 This section shall not apply to the provision of
9 telecommunications services for internal operational needs of
10 a municipality or other entity or local government. This
11 section shall not apply to the provisions of internal
12 information services, including, but not limited to, tax
13 records, engineering records, and property records, by a
14 municipality or other entity of local government to the
15 general public for a fee.
16 Section 3. Subsection (6) of section 196.012, Florida
17 Statutes, is amended to read:
18 196.012 Definitions.--For the purpose of this chapter,
19 the following terms are defined as follows, except where the
20 context clearly indicates otherwise:
21 (6) Governmental, municipal, or public purpose or
22 function shall be deemed to be served or performed when the
23 lessee under any leasehold interest created in property of the
24 United States, the state or any of its political subdivisions,
25 or any municipality, agency, authority, or other public body
26 corporate of the state is demonstrated to perform a function
27 or serve a governmental purpose which could properly be
28 performed or served by an appropriate governmental unit or
29 which is demonstrated to perform a function or serve a purpose
30 which would otherwise be a valid subject for the allocation of
31 public funds. For purposes of the preceding sentence, an
3
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/CS/HB 313
696-105-97
1 activity undertaken by a lessee which is permitted under the
2 terms of its lease of real property designated as an aviation
3 area on an airport layout plan which has been approved by the
4 Federal Aviation Administration and which real property is
5 used for the administration, operation, business offices and
6 activities related specifically thereto in connection with the
7 conduct of an aircraft full service fixed base operation which
8 provides goods and services to the general aviation public in
9 the promotion of air commerce shall be deemed an activity
10 which serves a governmental, municipal, or public purpose or
11 function. The use by a lessee, licensee, or management company
12 of real property or a portion thereof as a convention center,
13 visitor center, sports facility with permanent seating,
14 concert hall, arena, stadium, park, or beach is deemed a use
15 that serves a governmental, municipal, or public purpose or
16 function when access to the property is open to the general
17 public with or without a charge for admission. If property
18 deeded to a municipality by the United States is subject to a
19 requirement that the Federal Government, through a schedule
20 established by the Secretary of the Interior, determine that
21 the property is being maintained for public historic
22 preservation, park, or recreational purposes and if those
23 conditions are not met the property will revert back to the
24 Federal Government, then such property shall be deemed to
25 serve a municipal or public purpose. The term "governmental
26 purpose" also includes a direct use of property on federal
27 lands in connection with the Federal Government's Space
28 Exploration Program. Real property and tangible personal
29 property owned by the Federal Government and used for defense
30 and space exploration purposes or which is put to a use in
31 support thereof shall be deemed to perform an essential
4
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/CS/HB 313
696-105-97
1 national governmental purpose and shall be exempt. "Owned by
2 the lessee" as used in this chapter does not include personal
3 property, buildings, or other real property improvements used
4 for the administration, operation, business offices and
5 activities related specifically thereto in connection with the
6 conduct of an aircraft full service fixed based operation
7 which provides goods and services to the general aviation
8 public in the promotion of air commerce provided that the real
9 property is designated as an aviation area on an airport
10 layout plan approved by the Federal Aviation Administration.
11 For purposes of determination of "ownership," buildings and
12 other real property improvements which will revert to the
13 airport authority or other governmental unit upon expiration
14 of the term of the lease shall be deemed "owned" by the
15 governmental unit and not the lessee. Providing
16 telecommunications services to the public for hire does not
17 constitute an exempt use for purposes of s. 196.199, however,
18 property which is being used to provide such services on or
19 before October 1, 1997, shall remain exempt but such exemption
20 shall expire October 1, 2004.
21 Section 4. Subsection (1) of section 199.183, Florida
22 Statutes, 1996 Supplement, is amended to read:
23 199.183 Taxpayers exempt from annual and nonrecurring
24 taxes.--
25 (1) Intangible personal property owned by this state
26 or any of its political subdivisions or municipalities shall
27 be exempt from taxation under this chapter. This exemption
28 shall not apply to any leasehold or other interest which is
29 described in s. 199.023(1)(d), nor shall the exemption apply
30 to any telecommunications-service-related property when such
31 service is provided to the public for hire by the state, a
5
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/CS/HB 313
696-105-97
1 county, a municipality, or other political subdivision of the
2 state.
3 Section 5. Subsection (6) of section 212.08, Florida
4 Statutes, 1996 Supplement, is amended to read:
5 212.08 Sales, rental, use, consumption, distribution,
6 and storage tax; specified exemptions.--The sale at retail,
7 the rental, the use, the consumption, the distribution, and
8 the storage to be used or consumed in this state of the
9 following are hereby specifically exempt from the tax imposed
10 by this part.
11 (6) EXEMPTIONS; POLITICAL SUBDIVISIONS.--There are
12 also exempt from the tax imposed by this chapter sales made to
13 the United States Government, a state, or any county,
14 municipality, or political subdivision of a state when payment
15 is made directly to the dealer by the governmental entity.
16 This exemption shall not inure to any transaction otherwise
17 taxable under this chapter when payment is made by a
18 government employee by any means, including, but not limited
19 to, cash, check, or credit card when that employee is
20 subsequently reimbursed by the governmental entity. This
21 exemption does not include sales of tangible personal property
22 made to contractors employed either directly or as agents of
23 any such government or political subdivision thereof when such
24 tangible personal property goes into or becomes a part of
25 public works owned by such government or political subdivision
26 thereof. This exemption does not include sales, rental, use,
27 consumption, or storage for use in any political subdivision
28 or municipality in this state of machines and equipment and
29 parts and accessories therefor used in the generation,
30 transmission, or distribution of electrical energy by systems
31 owned and operated by a political subdivision in this state
6
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1997 CS/CS/HB 313
696-105-97
1 for transmission or distribution expansion. Likewise exempt
2 are charges for services rendered by radio and television
3 stations, including line charges, talent fees, or license fees
4 and charges for films, videotapes, and transcriptions used in
5 producing radio or television broadcasts. This exemption does
6 not include sales, rental, use, consumption, or storage for
7 use in any political subdivision or municipality in this state
8 or machines and equipment and parts and accessories therefor
9 used in providing telecommunication services to the public for
10 hire by systems owned and operated by any county,
11 municipality, or other political subdivision of the state.
12 Section 6. Sections 3, 4, and 5 of this act shall not
13 apply to the operator of a public-use airport as defined by s.
14 332.004(14), Florida Statutes, for the operator's provision of
15 telecommunications services for the airport or tenants,
16 concessionaires, or licensees of the airport nor shall such
17 sections apply to public hospital authorities.
18 Section 7. This act shall take effect October 1, 1997.
19
20
21
22
23
24
25
26
27
28
29
30
31
7