| 1 | A bill to be entitled |
| 2 | An act relating to the taxation of public-private |
| 3 | transportation facilities; amending s. 334.30, F.S.; |
| 4 | exempting certain public-private transportation facilities |
| 5 | from certain specified taxes and special assessments; |
| 6 | excluding certain taxes from such exemption; providing an |
| 7 | effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Subsection (1) of section 334.30, Florida |
| 12 | Statutes, is amended to read: |
| 13 | 334.30 Public-private transportation facilities.--The |
| 14 | Legislature finds and declares that there is a public need for |
| 15 | the rapid construction of safe and efficient transportation |
| 16 | facilities for the purpose of traveling within the state, and |
| 17 | that it is in the public's interest to provide for the |
| 18 | construction of additional safe, convenient, and economical |
| 19 | transportation facilities. |
| 20 | (1) The department may receive or solicit proposals and, |
| 21 | with legislative approval as evidenced by approval of the |
| 22 | project in the department's work program, enter into agreements |
| 23 | with private entities, or consortia thereof, for the building, |
| 24 | operation, ownership, or financing of transportation facilities. |
| 25 | The department may advance projects programmed in the adopted 5- |
| 26 | year work program or projects increasing transportation capacity |
| 27 | and greater than $500 million in the 10-year Strategic |
| 28 | Intermodal Plan using funds provided by public-private |
| 29 | partnerships or private entities to be reimbursed from |
| 30 | department funds for the project as programmed in the adopted |
| 31 | work program. The department shall by rule establish an |
| 32 | application fee for the submission of unsolicited proposals |
| 33 | under this section. The fee must be sufficient to pay the costs |
| 34 | of evaluating the proposals. The department may engage the |
| 35 | services of private consultants to assist in the evaluation. |
| 36 | Before approval, the department must determine that the proposed |
| 37 | project: |
| 38 | (a) Is in the public's best interest; |
| 39 | (b) Would not require state funds to be used unless the |
| 40 | project is on the State Highway System; |
| 41 | (c) Would have adequate safeguards in place to ensure that |
| 42 | no additional costs or service disruptions would be realized by |
| 43 | the traveling public and residents of the state in the event of |
| 44 | default or cancellation of the agreement by the department; |
| 45 | (d) Would have adequate safeguards in place to ensure that |
| 46 | the department or the private entity has the opportunity to add |
| 47 | capacity to the proposed project and other transportation |
| 48 | facilities serving similar origins and destinations; and |
| 49 | (e) Would be owned by the department upon completion or |
| 50 | termination of the agreement. |
| 51 |
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| 52 | The department shall ensure that all reasonable costs to the |
| 53 | state, related to transportation facilities that are not part of |
| 54 | the State Highway System, are borne by the private entity. The |
| 55 | department shall also ensure that all reasonable costs to the |
| 56 | state and substantially affected local governments and |
| 57 | utilities, related to the private transportation facility, are |
| 58 | borne by the private entity for transportation facilities that |
| 59 | are owned by private entities. For projects on the State Highway |
| 60 | System, the department may use state resources to participate in |
| 61 | funding and financing the project as provided for under the |
| 62 | department's enabling legislation. Because the Legislature |
| 63 | recognizes that private entities or consortia thereof would |
| 64 | perform a governmental or public purpose or function when they |
| 65 | enter into agreements with the department to design, build, |
| 66 | operate, own, or finance transportation facilities, the |
| 67 | transportation facilities, including leasehold interests |
| 68 | thereof, are exempt from ad valorem taxes as provided in chapter |
| 69 | 196 to the extent property is owned by the state or other |
| 70 | government entity, and from intangible taxes as provided in |
| 71 | chapter 199 and special assessments of the state, any city, |
| 72 | town, county, special district, political subdivision of the |
| 73 | state, or any other governmental entity. The private entities or |
| 74 | consortia thereof are exempt from tax imposed by chapter 201 on |
| 75 | all documents or obligations to pay money which arise out of the |
| 76 | agreements to design, build, operate, own, lease, or finance |
| 77 | transportation facilities. Any private entities or consortia |
| 78 | thereof must pay any applicable corporate taxes as provided in |
| 79 | chapters 220 and 221, and unemployment compensation taxes as |
| 80 | provided in chapter 443, and sales and use tax as provided in |
| 81 | chapter 212 shall be applicable. The private entities or |
| 82 | consortia thereof must also register and collect the tax imposed |
| 83 | by chapter 212 on all their direct sales and leases that are |
| 84 | subject to tax under chapter 212. The agreement between the |
| 85 | private entity or consortia thereof and the department |
| 86 | establishing a transportation facility under this chapter |
| 87 | constitute documentation sufficient to claim any exemption under |
| 88 | this section. |
| 89 | Section 2. This act shall take effect upon becoming a law. |