HB 1177 — Spaceport Operations and Space Florida

Also, for purposes of determination of ownership under this section or s.

196.199(5), flight simulation training devices qualified by the Federal Aviation Administration, and the equipment and software necessary for the operation of such devices, shall be deemed "owned" by a governmental unit and not the lessee if such devices will revert to that governmental unit upon the expiration of the term of the lease, provided the governing body of the governmental unit has approved the lease in writing.

Providing two-way telecommunications services to the public for hire by the use of a telecommunications facility, as defined in s.

364.02(14), and for which a certificate is required under chapter 364 does not constitute an exempt use for purposes of s.

196.199, unless the telecommunications services are provided by the operator of a public-use airport, as defined in s.

332.004, for the operator's provision of telecommunications services for the airport or its tenants, concessionaires, or licensees, or unless the telecommunications services are provided by a public hospital.

Section 2.

The amendments made by this act to s.

196.012, Florida Statutes, first apply to the 2027 ad valorem tax roll.

Section 3.

Paragraph (w) is added to subsection (5) of section 212.08, Florida Statutes, to read:

212.08 Sales, rental, use, consumption, distribution, and Page 5 of 12 CODING:

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hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1177 2026 storage tax;

specified exemptions.—The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter.

(5) EXEMPTIONS;

ACCOUNT OF USE.— (w) Defense or aerospace machinery and equipment.— 1.

Tangible personal property owned by Space Florida and leased to a private entity pursuant to a lease, license, or other written agreement is exempt from the tax imposed by this chapter if the lease requires that the property be used by the lessee solely in connection with a defense or aerospace contract, program, or project authorized by the board of directors of Space Florida pursuant to its powers under s.

331.305.

2.

The lessee must furnish Space Florida with an affidavit affirming that the leased property will meet the conditions specified in subparagraph 1.

for the entire duration of the lease, license, or other written agreement.

The lessee shall maintain a copy of such affidavit and is liable for the tax imposed by this chapter if the leased property is used for a nonqualifying purpose at any time during the term of the lease, license, or other written agreement.

3.

A person furnishing a false affidavit to the vendor for the purpose of evading payment of the tax imposed under this Page 6 of 12 CODING:

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hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1177 2026 chapter is subject to the penalty set forth in s.

212.085 and as otherwise provided by law.

4.

The department may adopt rules as necessary to implement this paragraph.

Section 4.

255.20 when it purchases Pageprofessional 1services ofor 7construction CODING:services, or both, using nonappropriated state funds.

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words underlined are additions.

hb1177-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1177 2026 professional services or construction services, or both, using nonappropriated state funds.

Section 2.5.

(19) "Spaceport director or commander" means the individualPage designated7 by the governing body, agency, or military authority of a12 spaceportCODING: territory to administer the operations, maintenance, safety, and local agreements of that facility.

Section 3.

Subsections (16) and (17) of section 331.3051, Florida Statutes, are renumbered as subsections (17) and (18), respectively, and a new subsection (16) is added to that section to read:

331.3051 Duties of Space Florida.—Space Florida shall:

(16) In coordination with the Department of Transportation, metropolitan planning organizations, and local governments, enhance and promote the development and use of Page 2 of 7 CODING:

hb1177-02-c2hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1177 2026 quintimodalindividual transportationdesignated hubsby inthe thisgoverning state.body, agency, or military authority of a spaceport territory to administer the operations, maintenance, safety, and local agreements of that facility.

Section 4.6.

Subsections (16) and (17) of section 331.3051, Florida Statutes, are renumbered as subsections (17) and (18), respectively, and a new subsection (16) is added to that section to read:

331.3051 Duties of Space Florida.—Space Florida shall:

(16) In coordination with the Department of Transportation, metropolitan planning organizations, and local governments, enhance and promote the development and use of quintimodal transportation hubs in this state.

Section 7.

or (b)Page Required8 toof comply12 withCODING: applicable federal law or regulation.

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hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1177 2026 (b) Required to comply with applicable federal law or regulation.

Such projects Pageinclude, 3but are not limited to, utility and commodity supply extension, transportation infrastructure expansion, environmental reviews, and similar activities that, if completed, will support the future expansion of 7spaceport CODING:operations and related space and hypersonic industry activities including, but not limited to, payload processing, system manufacturing, and testing.

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hb1177-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1177 2026 include, but are not limited to, utility and commodity supply extension, transportation infrastructure expansion, environmental reviews, and similar activities that, if completed, will support the future expansion of spaceport operations and related space and hypersonic industry activities including, but not limited to, payload processing, system manufacturing, and testing.

SectionPage 5.9 of 12 CODING:

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hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1177 2026 Section 8.

A power generation or transmission facility, Pagesubstation, 4switching ofstation, 7or CODING:electrical control center.

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hb1177-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1177 2026 substation, switching station, or electrical control center.

A wireless or wired communications facility, including thePage tower,10 antennas,of support12 structures,CODING: and all associated ground-based equipment.

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words underlined are additions.

hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1177 2026 the tower, antennas, support structures, and all associated ground-based equipment.

Page331.303(19). 5 of 7 CODING:

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hb1177-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1177 2026 331.303(19).

20.Page 11 of 12 CODING:

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hb1177-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1177 2026 20.

Section 6.9.

The report must include, but not be limited to, a balance sheet, an income statement, a statement of changes in financial position, a reconciliation of changes in equity Pageaccounts, 6a summary of 7significant CODING:accounting principles, the auditor's report, a summary of the status of existing and proposed bonding projects, comments from management about the year's business, and prospects for the next year.

WordsSection stricken10. are deletions;

words underlined are additions.

hb1177-02-c2 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HB 1177 2026 accounts, a summary of significant accounting principles, the auditor's report, a summary of the status of existing and proposed bonding projects, comments from management about the year's business, and prospects for the next year.

Section 7.

Section 8.11.

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