Florida Statutes
Part I - General Provisions (Ss. 166.011-166.0497)
166.047 - Telecommunications services.

(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.

Structure Florida Statutes