Florida Senate - 2021                             CS for SB 1592
       By the Committee on Finance and Tax; and Senators Burgess, Diaz,
       and Albritton
       593-03645-21                                          20211592c1
    1                        A bill to be entitled                      
    2         An act relating to broadband Internet infrastructure;
    3         providing a short title; amending s. 212.08, F.S.;
    4         exempting the purchase or lease of certain equipment
    5         by a provider of communications services or a provider
    6         of Internet access services in this state from the
    7         sales and use tax; providing exceptions; defining
    8         terms; creating s. 364.0137, F.S.; providing
    9         legislative findings; defining terms; requiring
   10         municipal electric utilities to ensure that their
   11         broadband provider rates and fees meet certain
   12         requirements, make certain records available to
   13         broadband providers, provide access to its utility
   14         poles, and establish just and reasonable terms and
   15         conditions for broadband provider attachments;
   16         providing a process for a municipal electric utility
   17         and a broadband provider to enter into pole attachment
   18         agreements; prohibiting municipal electric utilities
   19         from prohibiting a broadband provider from using
   20         certain techniques and equipment if used in accordance
   21         with certain safety standards; providing an
   22         application process and timelines for pole access
   23         between a municipal electric utility and a broadband
   24         provider; authorizing a broadband provider seeking a
   25         new pole attachment to invoke the Florida one-touch,
   26         make-ready process; providing requirements for such
   27         process; authorizing a municipal electric utility to
   28         make periodic inspections of a broadband provider’s
   29         attachments; requiring the broadband provider to
   30         reimburse the municipal electric utility for certain
   31         costs relating to such inspections; authorizing a
   32         municipal electric utility to conduct audits of such
   33         attachments according to a specified timeframe;
   34         requiring advanced written notice of such inspections
   35         or audits; providing for the removal of pole
   36         attachments within a specified timeframe upon
   37         unresolved disputes; prohibiting a municipal electric
   38         utility from charging additional rent or requiring
   39         prior approval or applications for overlashes;
   40         requiring any billed costs to be commercially
   41         reasonable, nondiscriminatory, and sufficiently
   42         detailed; authorizing municipal electric utilities and
   43         broadband providers to seek any available remedies;
   44         authorizing the Department of Revenue to adopt
   45         emergency rules; providing that such rules are
   46         effective for a specified timeframe and may be
   47         renewed; providing an effective date.
   49         WHEREAS, although this state is a national leader in
   50  private sector broadband investment, including billions of
   51  dollars invested by existing service providers, estimates show
   52  that as many as 804,000 residents lack access to the services,
   53  particularly in rural areas where the cost to deploy facilities
   54  is significantly higher than in more densely populated areas,
   55  and
   56         WHEREAS, the lack of advanced communication capabilities,
   57  broadband facilities, and services in certain areas deprives
   58  residents of access to opportunities, and
   59         WHEREAS, the Legislature finds that it is in the public
   60  interest of this state to encourage private-sector investment in
   61  broadband deployment and upgrades, encourage greater
   62  participation and access for all residents, and remove
   63  regulatory and economic barriers to such investment, and
   64         WHEREAS, the Legislature finds that it is in the public
   65  interest of this state to encourage and facilitate the
   66  development of and investment in broadband facilities to advance
   67  Florida’s economic competitiveness, create job opportunities,
   68  enhance health care, and enhance educational advancement, and
   69         WHEREAS, the Legislature finds that reasonable rates,
   70  terms, and conditions for access and use of municipal utility
   71  poles by broadband service providers are essential for the
   72  deployment, upgrade, and maintenance of broadband service, and
   73         WHEREAS, it is critical that such access rates, terms, and
   74  conditions be reasonable and fully compensatory, as approved by
   75  the federal pole attachment regime imposed by the Communications
   76  Act of 1934, as amended, 47 U.S.C. s. 224, and the rules and
   77  regulations of the Federal Communications Commission governing
   78  utilities whose pole attachments are regulated under federal
   79  law, NOW, THEREFORE,
   81  Be It Enacted by the Legislature of the State of Florida:
   83         Section 1. This act may be cited as the “Florida Broadband
   84  Deployment Act of 2021.”
   85         Section 2. Paragraph (ppp) is added to subsection (7) of
   86  section 212.08, Florida Statutes, to read:
   87         212.08 Sales, rental, use, consumption, distribution, and
   88  storage tax; specified exemptions.—The sale at retail, the
   89  rental, the use, the consumption, the distribution, and the
   90  storage to be used or consumed in this state of the following
   91  are hereby specifically exempt from the tax imposed by this
   92  chapter.
   93         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   94  entity by this chapter do not inure to any transaction that is
   95  otherwise taxable under this chapter when payment is made by a
   96  representative or employee of the entity by any means,
   97  including, but not limited to, cash, check, or credit card, even
   98  when that representative or employee is subsequently reimbursed
   99  by the entity. In addition, exemptions provided to any entity by
  100  this subsection do not inure to any transaction that is
  101  otherwise taxable under this chapter unless the entity has
  102  obtained a sales tax exemption certificate from the department
  103  or the entity obtains or provides other documentation as
  104  required by the department. Eligible purchases or leases made
  105  with such a certificate must be in strict compliance with this
  106  subsection and departmental rules, and any person who makes an
  107  exempt purchase with a certificate that is not in strict
  108  compliance with this subsection and the rules is liable for and
  109  shall pay the tax. The department may adopt rules to administer
  110  this subsection.
  111         (ppp)Equipment purchased or leased in this state by a
  112  provider of communications services or a provider of Internet
  113  access services.
  114         1.The purchase or lease of qualifying equipment by a
  115  provider of communications services or Internet access services
  116  is exempt from the tax imposed by this chapter.
  117         2.The exemption provided by this paragraph does not apply
  118  to the purchase or lease of any of the following:
  119         a.Real property;
  120         b.Improvements to real property;
  121         c.Office furniture and fixtures;
  122         d.General office equipment and machinery that is not used
  123  to provide communications services or Internet access services;
  124         e.Vehicles;
  125         f.Customer premise equipment; or
  126         g.Facilities used to distribute signals beyond the central
  127  office, headend, or hub facilities, including fiber optic,
  128  coaxial, or other transmission cables; amplifiers; taps; and
  129  customer drops.
  130         3.The exemption provided by this paragraph does not apply
  131  to the tax levied by s. 212.031.
  132         4.As used in this paragraph, the term:
  133         a.“Central office” means the location where telephone
  134  subscribers’ lines are joined to switching equipment to connect
  135  subscribers to each other, locally and long distance. Central
  136  office equipment includes, but is not limited to, switches,
  137  cable distribution frames, and batteries.
  138         b.“Communications services” has the same meaning as in s.
  139  202.11(1).
  140         c.“Headend” means the primary location in a communications
  141  provider’s network which receives television programming signals
  142  through satellite antennae or fiber optic cables for
  143  distribution to the customer premises through a distribution
  144  network. Headend equipment includes, but is not limited to,
  145  computer-based electronic equipment that receives programming
  146  signals and uses prescribed processes to combine, amplify, and
  147  convert the programming signals and transmit them through the
  148  distribution network. The headend processes and combines signals
  149  for distribution to hubs or directly to customer premises. In
  150  most cases, the headend also serves as a distribution hub for
  151  the fiber optic transfer nodes closest to the headend. The term
  152  also includes a super headend, which processes all incoming
  153  programming signals and transmits them to regional headends or
  154  directly to hubs.
  155         d.“Hub” means the secondary location in a communications
  156  provider’s network which is connected to the headend by a fiber
  157  optic or other cable. A hub may contain electronic equipment
  158  that processes, converts, and transmits signals through the
  159  distribution network, and can serve a large number of business
  160  and residential communities.
  161         e.“Internet access service” has the same meaning as in s.
  162  202.11(6) and only applies to services that provide access to
  163  the Internet with a capacity for transmission at a consistent
  164  speed of at least 25 megabits per second download and 3 megabits
  165  per second upload.
  166         f.“Provider of communications services or Internet access
  167  services” includes a dealer as defined in s. 202.11(2), a
  168  provider of Internet access service, and any member of an
  169  affiliated group as defined in s. 202.37(1)(c)2.
  170         g.“Qualifying equipment” means equipment, machinery,
  171  software, or other infrastructure used to provide communications
  172  services or Internet access services and located within a
  173  central office, headend, or hub operated by a provider of
  174  communications services or Internet access services.
  175         Section 3. Section 364.0137, Florida Statutes, is created
  176  to read:
  177         364.0137Broadband service infrastructure.—
  178         (1)The Legislature finds that just, reasonable, and
  179  nondiscriminatory rates, terms, and conditions for the access
  180  and use of municipal electric utility poles by broadband service
  181  providers is essential to deploy, upgrade, and maintain
  182  broadband service to residents of this state. It is critical
  183  that municipal electric utility pole access and use rates are
  184  just, reasonable, nondiscriminatory, and fully compensatory,
  185  which may be achieved under the federal framework applicable to
  186  utility poles owned and operated by investor-owned utilities.
  187  The terms and conditions associated with the access and use of
  188  utility poles must be consistent with 47 U.S.C. s. 224, the
  189  Communications Act of 1934, as amended, and the regulations of
  190  the Federal Communications Commission as those regulations
  191  existed on July 1, 2021, except as authorized by this section
  192  and agreed to by the parties.
  193         (2)As used in this section, the term:
  194         (a)“Attachment” means a wire or cable affixed to a utility
  195  pole or structure in the communications space or in a duct,
  196  conduit, or right-of-way owned or controlled by a municipal
  197  electric utility.
  198         (b)“Broadband provider” means a person who provides fixed,
  199  terrestrial broadband service. The term includes a person who
  200  provides or offers additional services to the public in addition
  201  to broadband service.
  202         (c)“Broadband service” means a service that provides high
  203  speed access to the Internet at a rate of at least 25 megabits
  204  per second in the downstream direction and at least 3 megabits
  205  per second in the upstream direction.
  206         (d)“Communications space” means the lower usable space on
  207  a utility pole which is typically reserved for low-voltage
  208  communications equipment.
  209         (e)“Complex make-ready work” means transfers and work
  210  within the communications space which would be reasonably likely
  211  to cause a service outage or facility damage, including work
  212  such as splicing of any communication attachment or relocation
  213  of existing wireless attachments. The term includes any and all
  214  wireless activities, including those involving mobile, fixed,
  215  and point-to-point wireless communications and wireless service
  216  providers, and any work involving the space above the safety
  217  space as defined in the National Electrical Safety Code.
  218         (f)“Larger order” means a pole attachment application
  219  requesting access to a number of poles greater than the lesser
  220  of 300 poles or 0.5 percent of a municipal electric utility’s
  221  poles, and up to the lesser of 3,000 poles or 5 percent of the
  222  municipal electric utility’s poles. For purposes of determining
  223  whether a request is a larger order, a municipal electric
  224  utility may treat multiple requests from a single new attacher
  225  as one request when the requests are filed within 30 days of one
  226  another.
  227         (g)“Make-ready work” means engineering or construction
  228  activities necessary to make a pole or similar structure
  229  available for a new pole attachment or pole attachment
  230  modification, including, but not limited to, rearrangement,
  231  removal, and replacement of the pole, transfers, and other work
  232  incident thereto.
  233         (h)“Redundant pole” means a utility pole designated for
  234  removal from which the municipal electric utility has removed
  235  its facilities and provided written notice to the broadband
  236  service provider that the provider needs to remove its
  237  facilities.
  238         (i)“Simple make-ready work” means work in the
  239  communications space to accommodate a new pole attachment on a
  240  pole which can be conducted without any reasonable expectation
  241  of a:
  242         1.Service outage or facility damage;
  243         2.Need to splice an existing communications attachment; or
  244         3.Need to relocate an existing wireless attachment.
  245         (j)“Utility pole” means a pole owned or controlled by a
  246  municipal electric utility which is used in whole or in part for
  247  electric distribution.
  248         (3)To promote the deployment of broadband service to all
  249  residents, each municipal electric utility shall:
  250         (a)Charge just, reasonable, and nondiscriminatory rates
  251  for access to any utility pole it owns or operates which do not
  252  discriminate between or among such providers and any other
  253  attaching entity, including any entity affiliated with the
  254  municipal electric utility, regardless of the services
  255  furnished. Except as provided in subsection (4), such rates may
  256  not exceed the rate calculated consistent with 47 U.S.C. 224(d)
  257  and any Federal Communications Commission regulations and
  258  decisions adopted thereunder as such regulations and decisions
  259  existed on July 1, 2021.
  260         (b)Maintain and make available to a broadband provider all
  261  records necessary to calculate the rate it charges to the
  262  provider in accordance with paragraph (a).
  263         (c)Provide broadband providers with access to any utility
  264  pole it owns or operates and adopt just, reasonable, and
  265  nondiscriminatory terms and conditions for such access
  266  consistent with the requirements applicable to investor-owned
  267  utilities under 47 U.S.C. s. 224 and any Federal Communications
  268  Commission regulations and decisions adopted thereunder, as such
  269  regulations and decisions existed on July 1, 2021, except as
  270  otherwise provided in this section and agreed to by the parties.
  271  Notwithstanding the foregoing:
  272         1.If necessary to accommodate a broadband provider’s new
  273  attachment, the municipal electric utility shall rearrange,
  274  expand, replace, or otherwise safely reengineer any utility pole
  275  upon the request of the broadband provider.
  276         2.If the municipal electric utility is required to replace
  277  a utility pole pursuant to subparagraph 1., the municipal
  278  electric utility may require a broadband provider to reimburse
  279  reasonable costs attributable solely to the new attachment.
  280  Broadband providers may not be required to pay for the cost of
  281  utility betterment or for costs attributable to preexisting
  282  noncompliance.
  283         (4)A municipal electric utility may require a broadband
  284  provider to enter into a pole attachment agreement to attach to
  285  a utility pole the municipal electric utility owns or operates,
  286  and the parties shall negotiate such agreements in good faith.
  287         (a)Broadband providers and municipal electric utilities
  288  shall negotiate in good faith to adopt pole attachment
  289  agreements consistent with this section or to amend existing
  290  agreements to ensure that attachments installed after July 1,
  291  2021, are performed consistent with the terms of this section.
  292  The parties must negotiate in good faith for at least 60 days
  293  after receipt of a written request, after which either party may
  294  petition the circuit court to determine rates, terms, and
  295  conditions for the agreements consistent with this section.
  296         (b)A municipal utility may not require a broadband
  297  provider to comply with any utility pole attachment
  298  specifications except as provided in this section.
  299         1.A municipal electric utility may adopt publicly
  300  available, reasonable, and nondiscriminatory safety and
  301  engineering standards for the protection of public health,
  302  safety, or welfare applicable to attachments to the municipal
  303  electric utility’s poles.
  304         2.Safety and engineering standards adopted pursuant to
  305  this section may not exceed the specifications in the National
  306  Electrical Safety Code, applicable fire safety codes, or any
  307  building code or publicly available, reasonable, and
  308  nondiscriminatory municipal electric utility safety and
  309  engineering standards for the protection of public health,
  310  safety, or welfare adopted before the broadband provider filed a
  311  utility pole attachment application.
  312         (5)If a broadband provider does not request to use one
  313  touch, make-ready procedures pursuant to subsection (6), or if
  314  such procedures are unavailable due to the nature of the make
  315  ready work required to accommodate a broadband provider’s
  316  attachment, a municipal electric utility and broadband provider
  317  shall conduct the pole access process as provided under this
  318  subsection.
  319         (a)An application is deemed complete if the municipal
  320  electric utility does not respond within 10 business days or if
  321  the response does not specify any reasons why the application is
  322  incomplete. Preconstruction surveys and engineering must be
  323  completed within 45 days or within 60 days for larger orders.
  324         (b)If a municipal electric utility grants a pole
  325  attachment application that requires make-ready work, the
  326  municipal electric utility shall identify any make-ready work
  327  necessary to accommodate the proposed pole attachment, on a
  328  pole-by-pole basis if requested, along with a cost estimate,
  329  within 15 days after the date of approval of the pole attachment
  330  application. A municipal electric utility may withdraw an
  331  outstanding estimate beginning 15 days after the estimate is
  332  presented except that such time must be tolled during any good
  333  faith negotiation concerning the estimate cost or timing.
  334         (c)Upon receipt of payment of the estimate, a municipal
  335  electric utility shall immediately notify in writing all known
  336  entities with existing attachments which may be affected by the
  337  make-ready work.
  338         (d)1.Except as provided in paragraph (e), make-ready work
  339  must be commenced within 20 business days after the date the
  340  applicant made payment for the make-ready work estimate, and
  341  must be completed in a timely manner, at a reasonable cost, and
  342  as reasonably practicable, but not later than:
  343         a.For applications requesting attachment to the lesser of
  344  300 poles or 0.5 percent of the electric utility’s poles in any
  345  30-day period, 30 days or 90 days for attachments above the
  346  communications space.
  347         b.For larger orders, 75 days or 105 days for attachments
  348  above the safety space.
  349         2.If an application seeks attachment to a number of poles
  350  exceeding a larger order, the parties shall negotiate a
  351  reasonable timeframe for completion of the make-ready work
  352  covered by the application.
  353         (e)A municipal electric utility may deviate from the
  354  timelines set forth in paragraph (d) if the parties otherwise
  355  agree in their pole attachment agreement, or for good and
  356  sufficient cause that renders it infeasible to complete the
  357  make-ready work within the time limits set forth in this
  358  section, including incidents of natural disasters and
  359  emergencies.
  360         (f)If a municipal electric utility or any existing
  361  attachers fail to complete a survey necessary to the review of
  362  an application or to complete make-ready work within the times
  363  specified in this section, a broadband provider may hire a
  364  contractor to perform such survey or make-ready work.
  365         (g) A new attacher shall provide the affected municipal
  366  electric utility and existing attachers with advance notice of
  367  not less than 5 days of the impending make-ready work and within
  368  15 days after completion of make-ready work on a particular
  369  pole. The municipal electric utility and affected existing
  370  attachers shall inspect the make-ready work within 90 days after
  371  receipt of notice.
  372         (h) The new attacher shall notify an affected utility or
  373  existing attacher immediately if make-ready work damages the
  374  equipment of a utility or an existing attacher or causes an
  375  outage that is reasonably likely to interrupt the service of a
  376  utility or an existing attacher. Upon notice or discovery of
  377  damage or noncompliance caused by the new attacher, the utility
  378  or existing attacher may either:
  379         1.Complete any necessary remedial work and bill the new
  380  attacher for the reasonable costs related to fixing the damage;
  381  or
  382         2.Require the new attacher to fix the damage at its
  383  expense immediately following notice from the utility or
  384  existing attacher.
  385         (6)A broadband provider seeking a new pole attachment may
  386  elect to invoke the Florida one-touch, make-ready (FOTMR)
  387  process pursuant to this subsection.
  388         (a)Any FOTMR pole attachment application must identify the
  389  make-ready work to be performed and must state that the make
  390  ready work required for every utility pole in the application
  391  does not require anything more than simple make-ready work. It
  392  is the responsibility of the broadband provider to ensure that
  393  the make-ready work requested in an attachment application is
  394  simple make-ready work and not complex make-ready work.
  395         (b)A municipal electric utility shall review a new FOTMR
  396  pole attachment application for completeness. An application is
  397  deemed complete if the municipal electric utility does not
  398  respond within 10 business days after receipt of the application
  399  or if the response does not specify any reasons why the
  400  application is incomplete.
  401         (c)A municipal electric utility shall review a completed
  402  application requesting FOTMR and respond to the applicant either
  403  granting or denying an application within 15 days after the
  404  municipal electric utility’s receipt of a complete application
  405  or 30 days after for a larger order.
  406         (d)The municipal electric utility or an existing attacher
  407  may object in writing to the applicant’s designation that
  408  certain aspects of the work required is simple make-ready work.
  409  If the municipal electric utility or existing attacher
  410  reasonably objects, then the work is deemed complex make-ready
  411  work and the FOTMR process is not available to the broadband
  412  provider and the application must be processed under the
  413  standard make-ready provisions.
  414         (e)The new attacher is responsible for coordinating all
  415  surveys as part of the FOTMR process and shall use a qualified
  416  contractor as set forth in this section. The new attacher shall
  417  make commercially reasonable efforts to provide at least 3
  418  business days advance notice to the municipal electric utility
  419  and existing attachers to allow them to be present for any
  420  surveys performed in advance of the FOTMR application.
  421         (f)If the new attacher’s application is approved and if it
  422  has provided 15 days prior written notice of the date, time and
  423  nature of the make-ready work to the affected municipal electric
  424  utility and existing attaching entities, the new attacher may
  425  proceed with the make-ready work using a qualified contractor.
  426         (g)The new attacher shall notify any affected municipal
  427  electric utility or existing attaching entity immediately if the
  428  make-ready work performed damages any equipment or facilities of
  429  the municipal electric utility or of an existing attaching
  430  entity. Upon receiving notice from the applicant, the municipal
  431  electric utility or existing attaching entity may each make the
  432  decision to:
  433         1.Complete any necessary remedial work and bill the
  434  applicant for the actual costs incurred related to fixing the
  435  damage or outage; or
  436         2.Require the applicant to fix the damage or outage at its
  437  expense immediately following the notice from the municipal
  438  electric utility or any existing attacher.
  439         (h)The new attacher shall notify the municipal electric
  440  utility and existing attachers within 15 days after the make
  441  ready work is completed on a particular pole, and the municipal
  442  electric utility and existing attachers shall have 90 days after
  443  receipt of the notice to inspect the make-ready work at the new
  444  attacher’s cost. The municipal electric utility and existing
  445  attaching entities may complete any necessary remedial work and
  446  bill the applicant for the actual cost incurred or require the
  447  applicant the fix the damage or code violations at its expense
  448  within 14 days after notice from the pole owner or existing
  449  attaching entity.
  450         (7)(a) A municipal electric utility may make periodic
  451  inspections of a broadband provider’s attachments, using its own
  452  employees or contractors, and such broadband provider shall
  453  reimburse the municipal electric utility for the actual and
  454  reasonable expense of such inspections, but only for the costs
  455  of inspecting the poles on which the broadband provider is found
  456  to be in violation of the National Electrical Safety Code or
  457  publicly available, reasonable, and nondiscriminatory municipal
  458  electric utility safety and engineering standards for the
  459  protection of public health, safety, or welfare permitted by
  460  this section.
  461         (b)No more frequently than once every 5 years, a municipal
  462  electric utility may conduct an audit of a broadband provider’s
  463  attachments, with the reasonable cost of the audit of the
  464  broadband provider’s attachments to be borne by the broadband
  465  provider. If the results of the pole audit show attachments to
  466  poles by the broadband service provider not previously
  467  authorized by the municipal electric utility, such poles must be
  468  added to the next annual rent invoice and the municipal electric
  469  utility may require the broadband service provider to pay up to
  470  5 years’ back rent for attachments to all such poles not
  471  previously authorized as required by the agreement in effect at
  472  the time of the attachment.
  473         (c)The municipal electric utility shall give a broadband
  474  provider reasonable advance written notice of such audits or
  475  inspections, except in those instances where safety
  476  considerations justify the need for such inspection without the
  477  delay of waiting until written notice has been received.
  478         (8)If a municipal electric utility pole owner and any
  479  attacher cannot reach an agreement or have a dispute related to
  480  facilities attached to a redundant pole:
  481         (a)A broadband service provider must remove its pole
  482  attachments from a redundant pole within 120 calendar days after
  483  receipt of written or electronic notice consistent with industry
  484  standards from the pole owner requesting such removal which
  485  notice includes the pole number, physical address, and GIS
  486  coordinates of such pole.
  487         (b)If a broadband service provider fails to remove a pole
  488  attachment pursuant to paragraph (a), except to the extent
  489  excused by an event of force majeure or other good cause, the
  490  pole owner or its agent may transfer or relocate the pole
  491  attachment to a new pole at the noncompliant attaching entity’s
  492  expense or, if no new pole exists because the municipal electric
  493  utility has relocated its facilities underground, remove the
  494  pole attachment and store the attached facility for 60 days.
  495         (c)The broadband service provider shall indemnify, defend,
  496  and hold harmless the pole owner and its directors, officers,
  497  agents, and employees from and against all liability for direct
  498  damage and personal injury caused by the removal, transfer,
  499  sale, or disposal of the pole attachments from a redundant pole
  500  by the pole owner except to the extent of the municipal electric
  501  utility’s negligence or willful misconduct.
  502         (9)Municipal electric utilities may not charge additional
  503  rent or require prior approval or applications for a broadband
  504  provider that overlashes its existing wires on a pole. Municipal
  505  electric utilities may require up to 15 days’ advance notice of
  506  planned overlashing. A party that engages in overlashing is
  507  responsible for its own equipment and shall ensure that it
  508  complies with National Electrical Safety Code and publicly
  509  available, reasonable, and nondiscriminatory municipal electric
  510  utility safety and engineering standards for the protection of
  511  public health, safety, or welfare permitted by this section.
  512         (10)Municipal electric utilities and broadband providers
  513  are responsible for their own costs related to utility poles and
  514  attachments, except as specifically provided herein. Any costs
  515  billed in connection with pole attachments must be commercially
  516  reasonable and nondiscriminatory, and must include sufficient
  517  detail to enable the billed party to verify the accuracy and
  518  reasonableness of the costs. A municipal electric utility that
  519  provides broadband shall impute to itself the costs of providing
  520  such services, and charge any affiliate, subsidiary, or
  521  associate company engaged in the provision of such services, an
  522  equal amount to the pole attachment rate for which such company
  523  would be liable under this section.
  524         (11)A municipal electric utility or broadband provider may
  525  seek any available remedies at law or equity for violations of
  526  this section. In all cases involving this section, and to the
  527  extent not otherwise provided by this section, the court shall
  528  give effect to the provisions and intent of 47 U.S.C. s. 224 and
  529  any Federal Communications Commission rules, regulations, or
  530  decisions adopted thereunder, as such existed on July 1, 2021,
  531  or as authorized by this section.
  532         Section 4. (1)The Department of Revenue is authorized, and
  533  all conditions are deemed met, to adopt emergency rules pursuant
  534  to s. 120.54(4), Florida Statutes, for the purpose of
  535  administering this act.
  536         (2)Notwithstanding any other law, emergency rules adopted
  537  pursuant to subsection (1) are effective for 6 months after
  538  adoption and may be renewed during the pendency of procedures to
  539  adopt permanent rules addressing the subject of the emergency
  540  rules.
  541         (3)This section shall take effect upon this act becoming a
  542  law and expires July 1, 2022.
  543         Section 5. This act shall take effect July 1, 2021.