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Florida Statute 125.421 - Full Text and Legal Analysis Florida Statute 125.421 | Lawyer Caselaw & Research
Fla. Stat. § 125.421 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
125.421 Telecommunications services.—A telecommunications company that is a county or other entity of local government may obtain or hold a certificate required by chapter 364, and the obtaining or holding of said certificate serves a public purpose only if the county or other entity of local government:
(1) Separately accounts for the revenues, expenses, property, and source of investment dollars associated with the provision of such service;
(2) Is subject, without exemption, to all local requirements applicable to telecommunications companies; and
(3) Notwithstanding any other provision of law, pays, on its telecommunications facilities used to provide two-way telecommunication services to the public for hire and for which a certificate is required under chapter 364, ad valorem taxes, or fees in amounts equal thereto, to any taxing jurisdiction in which the county or other entity of local government operates. Any entity of local government may pay and impose such ad valorem taxes or fees. Any immunity of any county or other entity of local government from taxation of the property taxed by this section is hereby waived.

This section does not apply to the provision of telecommunications services for internal operational needs of a county or other entity of local government. This section does not apply to the provision of internal information services, including, but not limited to, tax records, engineering records, and property records, by a county or other entity of local government to the public for a fee.

History.—s. 1, ch. 97-197.

Cases Citing F.S. 125.421

Fla. Stat. § 125.421 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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Gary W. Joiner, Successor to Mike Wells v. Pinellas Cnty., Florida (Fla. 2d DCA 2019).

Published | Florida 2nd District Court of Appeal

...unequivocal waiver of that immunity. I have found no express waiver of a county's immunity from taxation in the controlling statutes as would be applicable to this case. Had the legislature intended such a waiver, it would have made that intention known. In fact, section 125.421, titled "Telecommunications services," provides in part as follows: A telecommunications company that is a county or other entity of local government may obtain or hold a certificate required...
...Any entity of local government may pay and impose such ad valorem taxes or fees. Any immunity of any county or other entity of local government from taxation of the property taxed by this section is hereby waived. - 20 - § 125.421(3) (emphasis added).8 Nowhere else in chapter 125 or chapter 192 does the legislature indicate that the immunity from taxation has been waived....
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Gary W. Joiner, Successor to Mike Wells v. Pinellas Cnty., Florida (Fla. 2d DCA 2019).

Published | Florida 2nd District Court of Appeal

...unequivocal waiver of that immunity. I have found no express waiver of a county's immunity from taxation in the controlling statutes as would be applicable to this case. Had the legislature intended such a waiver, it would have made that intention known. In fact, section 125.421, titled "Telecommunications services," provides in part as follows: A telecommunications company that is a county or other entity of local government may obtain or hold a certificate required...
...Any entity of local government may pay and impose such ad valorem taxes or fees. Any immunity of any county or other entity of local government from taxation of the property taxed by this section is hereby waived. - 20 - § 125.421(3) (emphasis added).8 Nowhere else in chapter 125 or chapter 192 does the legislature indicate that the immunity from taxation has been waived....

This Florida statute resource is curated by Florida Bar member Graham W. Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.