166.047

Telecommunications services.

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166.047 Telecommunications services.—A telecommunications company that is a municipality 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 municipal or public purpose under the provision of s. 2(b), Art. VIII of the State Constitution, only if the municipality 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 services;

(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 telecommunications services to the public for hire and for which a certificate is required pursuant to chapter 364, ad valorem taxes, or fees in amounts equal thereto, to any taxing jurisdiction in which the municipality or other entity of local government operates. Any entity of local government may pay and impose such ad valorem taxes or fees.

This section does not apply to the provision of telecommunications services for internal operational needs of a municipality 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 municipality or other entity of local government to the public for a fee.

History.—s. 2, ch. 97-197.

Notes of Decisions

Cited in 3 cases, 2003–2007 · leading case: Fla. Dept. of Rev. v. City of Gainesville

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Fla. Dept. of Rev. v. City of Gainesville (2005) fla · cites it 7× “[1] Section 2 of the 1997 enactment created section 166.047, Florida Statutes (1997), which provides in pertinent part: 166.”

Dept. of Rev. v. City of Gainesville (2003) fladistctapp · cites it 7× “In my judgment, the provisions of chapter 97-197, Laws of Florida, creating section 166.047, Florida Statutes, are a proper exercise of the legislature's discretion to classify real property for ad valorem taxation.”

City of Gainesville v. Crapo (2007) fladistctapp · cites it 4× “There, we affirmed the trial court's determination that section 2 of chapter 97-197, Laws of Florida, which created section 166.047, Florida Statutes, [1] and a portion of section 3 of chapter 97-197, which amended section 196.”

— 166.047(3) — 2 cases

Fla. Dept. of Rev. v. City of Gainesville (2005) fla “[1] Section 2 of the 1997 enactment created section 166.047, Florida Statutes (1997), which provides in pertinent part: 166.”

Dept. of Rev. v. City of Gainesville (2003) fladistctapp “In my judgment, the provisions of chapter 97-197, Laws of Florida, creating section 166.047, Florida Statutes, are a proper exercise of the legislature's discretion to classify real property for ad valorem taxation.”

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