CS for SB 406                                   Second Engrossed
       
       
       
       
       
       
       
       
       2013406e2
       
    1                        A bill to be entitled                      
    2         An act relating to economic development; establishing
    3         the Economic Development Programs Evaluation;
    4         requiring the Office of Economic and Demographic
    5         Research and the Office of Program Policy Analysis and
    6         Government Accountability to present the evaluation;
    7         requiring the offices to develop and submit a work
    8         plan for completing the evaluation by a certain date;
    9         requiring the offices to provide an analysis of
   10         certain economic development programs and specifying a
   11         schedule; requiring the Office of Economic and
   12         Demographic Research to make certain evaluations in
   13         its analysis; limiting the office’s evaluation for the
   14         purposes of tax credits, tax refunds, sales tax
   15         exemptions, cash grants, and similar programs;
   16         requiring the office to use a certain model to
   17         evaluate each program; requiring the Office of Program
   18         Policy Analysis and Government Accountability to make
   19         certain evaluations in its analysis; providing the
   20         offices access to all data necessary to complete the
   21         evaluation; amending s. 20.60, F.S.; revising the date
   22         on which the Department of Economic Opportunity and
   23         Enterprise Florida, Inc., are required to report on
   24         the business climate and economic development in the
   25         state; specifying reports and information that must be
   26         included; amending s. 210.20, F.S.; requiring the
   27         Division of Alcoholic Beverages and Tobacco to certify
   28         the amount derived from the cigarette tax until a
   29         specified time; amending s. 212.08, F.S.; providing a
   30         tax exemption for a specific use of natural gas;
   31         revising the definitions of a “housing project” and
   32         “mixed-use project”; expanding the exemption for
   33         repairs to rotary wing aircraft; clarifying the
   34         application of certain amendments; amending s. 212.20,
   35         F.S.; requiring the Department of Revenue to
   36         distribute moneys to certified applicants for a
   37         facility used by a spring training franchise; amending
   38         s. 213.053, F.S.; authorizing the Department of
   39         Revenue to make certain information available to the
   40         director of the Office of Program Policy Analysis and
   41         Government Accountability and the coordinator of the
   42         Office of Economic and Demographic Research;
   43         authorizing the offices to share certain information;
   44         amending s. 220.182, F.S.; providing enterprise zone
   45         credits for each eligible location; amending s.
   46         220.194, F.S.; requiring the annual report for the
   47         Florida Space Business Incentives Act to be included
   48         in the annual incentives report; deleting certain
   49         reporting requirements; amending s. 288.005, F.S.;
   50         providing a definition; amending s. 288.012, F.S.;
   51         requiring each State of Florida international office
   52         to submit a report to Enterprise Florida, Inc., for
   53         inclusion in its annual report; deleting a reporting
   54         date; amending s. 288.061, F.S.; requiring the
   55         Department of Economic Opportunity to analyze each
   56         economic development incentive application;
   57         prohibiting the executive director from approving an
   58         economic development incentive application unless a
   59         specified written declaration is received; amending s.
   60         288.0656, F.S.; requiring the Rural Economic
   61         Development Initiative to submit a report to
   62         supplement the Department of Economic Opportunity’s
   63         annual report; deleting certain reporting
   64         requirements; creating s. 288.076, F.S.; providing
   65         definitions; requiring the department to publish on a
   66         website specified information concerning state
   67         investment in economic development programs; requiring
   68         the department to work with the Office of Economic and
   69         Demographic Research to provide a description of
   70         specified methodology and requiring the department to
   71         publish this description on its website; providing
   72         procedures and requirements for reviewing, updating,
   73         and supplementing specified published information;
   74         requiring the department to annually publish
   75         information relating to the progress of Quick Action
   76         Closing Fund projects; requiring the department to
   77         publish certain confidential information pertaining to
   78         participant businesses upon expiration of a specified
   79         confidentiality period; requiring the department to
   80         publish certain reports concerning businesses that
   81         fail to complete tax refund agreements under the tax
   82         refund program for qualified target industry
   83         businesses; providing for construction and legislative
   84         intent; authorizing the department to adopt rules;
   85         repealing s. 288.095(3)(c), F.S., relating to the
   86         annual report by Enterprise Florida, Inc., of programs
   87         funded by the Economic Development Incentives Account;
   88         amending s. 288.1045, F.S.; deleting a provision that
   89         prohibits a qualified applicant from receiving more
   90         than a specified amount of money in tax refunds;
   91         amending s. 288.106, F.S.; deleting a provision that
   92         prohibits a qualified target industry business from
   93         receiving more than a specified amount of money in tax
   94         refunds for certain projects; deleting and adding
   95         provisions relating to the application and approval
   96         process of the tax refund program for qualified target
   97         industry businesses; requiring the Department of
   98         Economic Opportunity to include information on
   99         qualified target industry businesses in the annual
  100         incentives report; deleting certain reporting
  101         requirements; amending s. 288.107, F.S.; revising
  102         definitions; revising provisions to conform to changes
  103         made by the act; revising the minimum criteria for
  104         participation in the brownfield redevelopment bonus
  105         refund; clarifying the application of certain
  106         amendments; amending s. 288.1081, F.S.; requiring the
  107         use of loan funds from the Economic Gardening Business
  108         Loan Pilot Program to be included in the department’s
  109         annual report; deleting certain reporting
  110         requirements; amending s. 288.1082, F.S.; requiring
  111         the progress of the Economic Gardening Technical
  112         Assistance Pilot Program to be included in the
  113         department’s annual report; deleting certain reporting
  114         requirements; amending s. 288.1088, F.S.; requiring
  115         the department to validate contractor performance for
  116         the Quick Action Closing Fund and include the
  117         performance validation in the annual incentives
  118         report; deleting certain reporting requirements;
  119         amending s. 288.1089, F.S.; requiring that certain
  120         projects in the Innovation Incentive Program provide a
  121         cumulative break-even economic benefit; requiring the
  122         department to report information relating to the
  123         Innovation Incentive Program in the annual incentives
  124         report; deleting certain reporting requirements;
  125         deleting provisions that require the Office of Program
  126         Policy Analysis and Government Accountability and the
  127         Auditor General’s Office to report on the Innovation
  128         Incentive Program; creating s. 288.11631, F.S.;
  129         providing definitions; providing a certification
  130         process for an applicant to receive state funding for
  131         a facility for a spring training franchise; providing
  132         for the use of funds; requiring a certified applicant
  133         to submit an annual report and requiring the
  134         department to publish such information; providing for
  135         decertification of a certified applicant; requiring
  136         the department to adopt rules; authorizing the Auditor
  137         General to conduct certain audits; amending s.
  138         288.1253, F.S.; revising a reporting date; requiring
  139         expenditures of the Office of Film and Entertainment
  140         to be included in the annual entertainment industry
  141         financial incentive program report; amending s.
  142         288.1254, F.S.; revising a reporting date; requiring
  143         the annual entertainment industry financial incentive
  144         program report to include certain information;
  145         amending s. 288.1258, F.S.; revising a reporting date;
  146         requiring the report detailing the relationship
  147         between tax exemptions and incentives to industry
  148         growth to be included in the annual entertainment
  149         industry financial incentive program report; amending
  150         s. 288.714, F.S.; requiring the Department of Economic
  151         Opportunity’s annual report to include a report on the
  152         Black Business Loan Program; deleting certain
  153         reporting requirements; amending s. 288.7771, F.S.;
  154         requiring the Florida Export Finance Corporation to
  155         submit a report to Enterprise Florida, Inc.; amending
  156         s. 288.903, F.S.; requiring Enterprise Florida, Inc.,
  157         with the Department of Economic Opportunity, to
  158         prepare an annual incentives report; repealing s.
  159         288.904(6), F.S., relating to Enterprise Florida,
  160         Inc., which requires the department to report the
  161         return on the public’s investment; amending s.
  162         288.906, F.S.; requiring certain reports to be
  163         included in the Enterprise Florida, Inc., annual
  164         report; amending s. 288.907, F.S.; requiring
  165         Enterprise Florida, Inc., with the Department of
  166         Economic Opportunity, to prepare the annual incentives
  167         report; requiring the annual incentives report to
  168         include certain information; deleting a provision
  169         requiring the Division of Strategic Business
  170         Development to assist Enterprise Florida, Inc., with
  171         the report; amending s. 288.92, F.S.; requiring each
  172         division of Enterprise Florida, Inc., to submit a
  173         report; amending s. 288.95155, F.S.; requiring the
  174         financial status of the Florida Small Business
  175         Technology Growth Program to be included in the annual
  176         incentives report; amending s. 288.9914, F.S.;
  177         prohibiting the department from approving certain
  178         qualified investments; amending s. 290.0056, F.S.;
  179         revising a reporting date; requiring the enterprise
  180         zone development agency to submit certain information
  181         for the Department of Economic Opportunity’s annual
  182         report; amending s. 290.014, F.S.; revising a
  183         reporting date; requiring certain reports on
  184         enterprise zones to be included in the Department of
  185         Economic Opportunity’s annual report; amending s.
  186         331.3051, F.S.; revising a reporting date; requiring
  187         Space Florida’s annual report to include certain
  188         information; amending s. 331.310, F.S.; requiring the
  189         Board of Directors of Space Florida to supplement
  190         Space Florida’s annual report with operations
  191         information; deleting certain reporting requirements;
  192         amending s. 446.50, F.S.; requiring the Department of
  193         Economic Opportunity’s annual report to include a plan
  194         for the displaced homemaker program; deleting certain
  195         reporting requirements; prohibiting tax levied under
  196         ch. 212, F.S., from being collected during a certain
  197         time period for the sale of specified items; providing
  198         an appropriation from the General Revenue Fund to the
  199         Department of Revenue; providing an effective date.
  200  
  201  Be It Enacted by the Legislature of the State of Florida:
  202  
  203         Section 1. Economic Development Programs Evaluation.—The
  204  Office of Economic and Demographic Research and the Office of
  205  Program Policy Analysis and Government Accountability (OPPAGA)
  206  shall develop and present to the Governor, the President of the
  207  Senate, the Speaker of the House of Representatives, and the
  208  chairs of the legislative appropriations committees the Economic
  209  Development Programs Evaluation.
  210         (1) The Office of Economic and Demographic Research and
  211  OPPAGA shall coordinate the development of a work plan for
  212  completing the Economic Development Programs Evaluation and
  213  shall submit the work plan to the President of the Senate and
  214  the Speaker of the House of Representatives by July 1, 2013.
  215         (2) The Office of Economic and Demographic Research and
  216  OPPAGA shall provide a detailed analysis of economic development
  217  programs as provided in the following schedule:
  218         (a) By January 1, 2014, and every 3 years thereafter, an
  219  analysis of the following:
  220         1. The capital investment tax credit established under s.
  221  220.191, Florida Statutes.
  222         2. The qualified target industry tax refund established
  223  under s. 288.106, Florida Statutes.
  224         3. The brownfield redevelopment bonus refund established
  225  under s. 288.107, Florida Statutes.
  226         4. High-impact business performance grants established
  227  under s. 288.108, Florida Statutes.
  228         5. The Quick Action Closing Fund established under s.
  229  288.1088, Florida Statutes.
  230         6. The Innovation Incentive Program established under s.
  231  288.1089, Florida Statutes.
  232         7. Enterprise Zone Program incentives established under ss.
  233  212.08(5), 212.08(15), 212.096, 220.181, and 220.182, Florida
  234  Statutes.
  235         (b) By January 1, 2015, and every 3 years thereafter, an
  236  analysis of the following:
  237         1. The entertainment industry financial incentive program
  238  established under s. 288.1254, Florida Statutes.
  239         2. The entertainment industry sales tax exemption program
  240  established under s. 288.1258, Florida Statutes.
  241         3. VISIT Florida and its programs established or funded
  242  under ss. 288.122, 288.1226, 288.12265, and 288.124, Florida
  243  Statutes.
  244         4. The Florida Sports Foundation and related programs
  245  established under ss. 288.1162, 288.11621, 288.1166, 288.1167,
  246  288.1168, 288.1169, and 288.1171, Florida Statutes.
  247         (c) By January 1, 2016, and every 3 years thereafter, an
  248  analysis of the following:
  249         1. The qualified defense contractor and space flight
  250  business tax refund program established under s. 288.1045,
  251  Florida Statutes.
  252         2. The tax exemption for semiconductor, defense, or space
  253  technology sales established under s. 212.08(5)(j), Florida
  254  Statutes.
  255         3. The Military Base Protection Program established under
  256  s. 288.980, Florida Statutes.
  257         4. The Manufacturing and Spaceport Investment Incentive
  258  Program established under s. 288.1083, Florida Statutes.
  259         5. The Quick Response Training Program established under s.
  260  288.047, Florida Statutes.
  261         6. The Incumbent Worker Training Program established under
  262  s. 445.003, Florida Statutes.
  263         7. International trade and business development programs
  264  established or funded under s. 288.826, Florida Statutes.
  265         (3) Pursuant to the schedule established in subsection (2),
  266  the Office of Economic and Demographic Research shall evaluate
  267  and determine the economic benefits, as defined in s. 288.005,
  268  Florida Statutes, of each program over the previous 3 years. The
  269  analysis must also evaluate the number of jobs created, the
  270  increase or decrease in personal income, and the impact on state
  271  gross domestic product from the direct, indirect, and induced
  272  effects of the state’s investment in each program over the
  273  previous 3 years.
  274         (a) For the purpose of evaluating tax credits, tax refunds,
  275  sales tax exemptions, cash grants, and similar programs, the
  276  Office of Economic and Demographic Research shall evaluate data
  277  only from those projects in which businesses received state
  278  funds during the evaluation period. Such projects may be fully
  279  completed, partially completed with future fund disbursal
  280  possible pending performance measures, or partially completed
  281  with no future fund disbursal possible as a result of a
  282  business’s inability to meet performance measures.
  283         (b) The analysis must use the model developed by the Office
  284  of Economic and Demographic Research, as required in s. 216.138,
  285  Florida Statutes, to evaluate each program. The office shall
  286  provide a written explanation of the key assumptions of the
  287  model and how it is used. If the office finds that another
  288  evaluation model is more appropriate to evaluate a program, it
  289  may use another model, but it must provide an explanation as to
  290  why the selected model was more appropriate.
  291         (4) Pursuant to the schedule established in subsection (2),
  292  OPPAGA shall evaluate each program over the previous 3 years for
  293  its effectiveness and value to the taxpayers of this state and
  294  include recommendations on each program for consideration by the
  295  Legislature. The analysis may include relevant economic
  296  development reports or analyses prepared by the Department of
  297  Economic Opportunity, Enterprise Florida, Inc., or local or
  298  regional economic development organizations; interviews with the
  299  parties involved; or any other relevant data.
  300         (5) The Office of Economic and Demographic Research and
  301  OPPAGA must be given access to all data necessary to complete
  302  the Economic Development Programs Evaluation, including any
  303  confidential data. The offices may collaborate on data
  304  collection and analysis.
  305         Section 2. Subsection (10) of section 20.60, Florida
  306  Statutes, is amended to read:
  307         20.60 Department of Economic Opportunity; creation; powers
  308  and duties.—
  309         (10) The department, with assistance from Enterprise
  310  Florida, Inc., shall, by November 1 January 1 of each year,
  311  submit an annual report to the Governor, the President of the
  312  Senate, and the Speaker of the House of Representatives on the
  313  condition of the business climate and economic development in
  314  the state.
  315         (a) The report must shall include the identification of
  316  problems and a prioritized list of recommendations.
  317         (b) The report must incorporate annual reports of other
  318  programs, including:
  319         1. The displaced homemaker program established under s.
  320  446.50.
  321         2. Information provided by the Department of Revenue under
  322  s. 290.014.
  323         3. Information provided by enterprise zone development
  324  agencies under s. 290.0056 and an analysis of the activities and
  325  accomplishments of each enterprise zone.
  326         4. The Economic Gardening Business Loan Pilot Program
  327  established under s. 288.1081 and the Economic Gardening
  328  Technical Assistance Pilot Program established under s.
  329  288.1082.
  330         5. A detailed report of the performance of the Black
  331  Business Loan Program and a cumulative summary of quarterly
  332  report data required under s. 288.714.
  333         6. The Rural Economic Development Initiative established
  334  under s. 288.0656.
  335         Section 3. Effective July 1, 2013, paragraph (c) of
  336  subsection (2) of section 210.20, Florida Statutes, is amended
  337  to read:
  338         210.20 Employees and assistants; distribution of funds.—
  339         (2) As collections are received by the division from such
  340  cigarette taxes, it shall pay the same into a trust fund in the
  341  State Treasury designated “Cigarette Tax Collection Trust Fund”
  342  which shall be paid and distributed as follows:
  343         (c) Beginning July 1, 2013, and continuing through June 30,
  344  2033 2021, the division shall from month to month certify to the
  345  Chief Financial Officer the amount derived from the cigarette
  346  tax imposed by s. 210.02, less the service charges provided for
  347  in s. 215.20 and less 0.9 percent of the amount derived from the
  348  cigarette tax imposed by s. 210.02, which shall be deposited
  349  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  350  an amount equal to 1 percent of the net collections, and that
  351  amount shall be deposited into the Biomedical Research Trust
  352  Fund in the Department of Health. These funds are appropriated
  353  annually in an amount not to exceed $3 million from the
  354  Biomedical Research Trust Fund for the Department of Health and
  355  the Sanford-Burnham Medical Research Institute to work in
  356  conjunction for the purpose of establishing activities and grant
  357  opportunities in relation to biomedical research.
  358         Section 4. Paragraph (a) of subsection (4), paragraph (o)
  359  of subsection (5), and paragraphs (ee) and (rr) of subsection
  360  (7) of section 212.08, Florida Statutes, are amended to read:
  361         212.08 Sales, rental, use, consumption, distribution, and
  362  storage tax; specified exemptions.—The sale at retail, the
  363  rental, the use, the consumption, the distribution, and the
  364  storage to be used or consumed in this state of the following
  365  are hereby specifically exempt from the tax imposed by this
  366  chapter.
  367         (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
  368         (a) Also exempt are:
  369         1. Water delivered to the purchaser through pipes or
  370  conduits or delivered for irrigation purposes. The sale of
  371  drinking water in bottles, cans, or other containers, including
  372  water that contains minerals or carbonation in its natural state
  373  or water to which minerals have been added at a water treatment
  374  facility regulated by the Department of Environmental Protection
  375  or the Department of Health, is exempt. This exemption does not
  376  apply to the sale of drinking water in bottles, cans, or other
  377  containers if carbonation or flavorings, except those added at a
  378  water treatment facility, have been added. Water that has been
  379  enhanced by the addition of minerals and that does not contain
  380  any added carbonation or flavorings is also exempt.
  381         2. All fuels used by a public or private utility, including
  382  any municipal corporation or rural electric cooperative
  383  association, in the generation of electric power or energy for
  384  sale. Fuel other than motor fuel and diesel fuel is taxable as
  385  provided in this chapter with the exception of fuel expressly
  386  exempt herein. Effective July 1, 2013, natural gas used to
  387  generate electricity in a non-combustion fuel cell used in
  388  stationary equipment is exempt from the tax imposed by this
  389  chapter. Motor fuels and diesel fuels are taxable as provided in
  390  chapter 206, with the exception of those motor fuels and diesel
  391  fuels used by railroad locomotives or vessels to transport
  392  persons or property in interstate or foreign commerce, which are
  393  taxable under this chapter only to the extent provided herein.
  394  The basis of the tax shall be the ratio of intrastate mileage to
  395  interstate or foreign mileage traveled by the carrier’s railroad
  396  locomotives or vessels that were used in interstate or foreign
  397  commerce and that had at least some Florida mileage during the
  398  previous fiscal year of the carrier, such ratio to be determined
  399  at the close of the fiscal year of the carrier. However, during
  400  the fiscal year in which the carrier begins its initial
  401  operations in this state, the carrier’s mileage apportionment
  402  factor may be determined on the basis of an estimated ratio of
  403  anticipated miles in this state to anticipated total miles for
  404  that year, and subsequently, additional tax shall be paid on the
  405  motor fuel and diesel fuels, or a refund may be applied for, on
  406  the basis of the actual ratio of the carrier’s railroad
  407  locomotives’ or vessels’ miles in this state to its total miles
  408  for that year. This ratio shall be applied each month to the
  409  total Florida purchases made in this state of motor and diesel
  410  fuels to establish that portion of the total used and consumed
  411  in intrastate movement and subject to tax under this chapter.
  412  The basis for imposition of any discretionary surtax shall be
  413  set forth in s. 212.054. Fuels used exclusively in intrastate
  414  commerce do not qualify for the proration of tax.
  415         3. The transmission or wheeling of electricity.
  416         (5) EXEMPTIONS; ACCOUNT OF USE.—
  417         (o) Building materials in redevelopment projects.—
  418         1. As used in this paragraph, the term:
  419         a. “Building materials” means tangible personal property
  420  that becomes a component part of a housing project or a mixed
  421  use project.
  422         b. “Housing project” means the conversion of an existing
  423  manufacturing or industrial building to a housing unit which is
  424  units in an urban high-crime area, an enterprise zone, an
  425  empowerment zone, a Front Porch Community, a designated
  426  brownfield site for which a rehabilitation agreement with the
  427  Department of Environmental Protection or a local government
  428  delegated by the Department of Environmental Protection has been
  429  executed under s. 376.80 and any abutting real property parcel
  430  within a brownfield area, or an urban infill area; and in which
  431  the developer agrees to set aside at least 20 percent of the
  432  housing units in the project for low-income and moderate-income
  433  persons or the construction in a designated brownfield area of
  434  affordable housing for persons described in s. 420.0004(9),
  435  (11), (12), or (17) or in s. 159.603(7).
  436         c. “Mixed-use project” means the conversion of an existing
  437  manufacturing or industrial building to mixed-use units that
  438  include artists’ studios, art and entertainment services, or
  439  other compatible uses. A mixed-use project must be located in an
  440  urban high-crime area, an enterprise zone, an empowerment zone,
  441  a Front Porch Community, a designated brownfield site for which
  442  a rehabilitation agreement with the Department of Environmental
  443  Protection or a local government delegated by the Department of
  444  Environmental Protection has been executed under s. 376.80 and
  445  any abutting real property parcel within a brownfield area, or
  446  an urban infill area;, and the developer must agree to set aside
  447  at least 20 percent of the square footage of the project for
  448  low-income and moderate-income housing.
  449         d. “Substantially completed” has the same meaning as
  450  provided in s. 192.042(1).
  451         2. Building materials used in the construction of a housing
  452  project or mixed-use project are exempt from the tax imposed by
  453  this chapter upon an affirmative showing to the satisfaction of
  454  the department that the requirements of this paragraph have been
  455  met. This exemption inures to the owner through a refund of
  456  previously paid taxes. To receive this refund, the owner must
  457  file an application under oath with the department which
  458  includes:
  459         a. The name and address of the owner.
  460         b. The address and assessment roll parcel number of the
  461  project for which a refund is sought.
  462         c. A copy of the building permit issued for the project.
  463         d. A certification by the local building code inspector
  464  that the project is substantially completed.
  465         e. A sworn statement, under penalty of perjury, from the
  466  general contractor licensed in this state with whom the owner
  467  contracted to construct the project, which statement lists the
  468  building materials used in the construction of the project and
  469  the actual cost thereof, and the amount of sales tax paid on
  470  these materials. If a general contractor was not used, the owner
  471  shall provide this information in a sworn statement, under
  472  penalty of perjury. Copies of invoices evidencing payment of
  473  sales tax must be attached to the sworn statement.
  474         3. An application for a refund under this paragraph must be
  475  submitted to the department within 6 months after the date the
  476  project is deemed to be substantially completed by the local
  477  building code inspector. Within 30 working days after receipt of
  478  the application, the department shall determine if it meets the
  479  requirements of this paragraph. A refund approved pursuant to
  480  this paragraph shall be made within 30 days after formal
  481  approval of the application by the department.
  482         4. The department shall establish by rule an application
  483  form and criteria for establishing eligibility for exemption
  484  under this paragraph.
  485         5. The exemption shall apply to purchases of materials on
  486  or after July 1, 2000.
  487         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  488  entity by this chapter do not inure to any transaction that is
  489  otherwise taxable under this chapter when payment is made by a
  490  representative or employee of the entity by any means,
  491  including, but not limited to, cash, check, or credit card, even
  492  when that representative or employee is subsequently reimbursed
  493  by the entity. In addition, exemptions provided to any entity by
  494  this subsection do not inure to any transaction that is
  495  otherwise taxable under this chapter unless the entity has
  496  obtained a sales tax exemption certificate from the department
  497  or the entity obtains or provides other documentation as
  498  required by the department. Eligible purchases or leases made
  499  with such a certificate must be in strict compliance with this
  500  subsection and departmental rules, and any person who makes an
  501  exempt purchase with a certificate that is not in strict
  502  compliance with this subsection and the rules is liable for and
  503  shall pay the tax. The department may adopt rules to administer
  504  this subsection.
  505         (ee) Aircraft repair and maintenance labor charges.There
  506  shall be exempt from the tax imposed by this chapter All labor
  507  charges for the repair and maintenance of qualified aircraft
  508  and, aircraft of more than 2,000 pounds maximum certified
  509  takeoff weight, including and rotary wing aircraft, are exempt
  510  from the tax imposed under this chapter of more than 10,000
  511  pounds maximum certified takeoff weight. Except as otherwise
  512  provided in this chapter, charges for parts and equipment
  513  furnished in connection with such labor charges are taxable.
  514         (rr) Equipment used in aircraft repair and maintenance.
  515  There shall be exempt from the tax imposed by this chapter
  516  Replacement engines, parts, and equipment used in the repair or
  517  maintenance of qualified aircraft and, aircraft of more than
  518  2,000 pounds maximum certified takeoff weight, including and
  519  rotary wing aircraft, are exempt from the tax imposed under this
  520  chapter if of more than 10,300 pounds maximum certified takeoff
  521  weight, when such parts or equipment are installed on such
  522  aircraft that is being repaired or maintained in this state.
  523         Section 5. The amendments to section 212.08, Florida
  524  Statutes, made by this act do not apply to any housing project
  525  or mixed-use project where site development or construction work
  526  was initiated prior to the effective date of this act.
  527         Section 6. Effective July 1, 2013, paragraph (d) of
  528  subsection (6) of section 212.20, Florida Statutes, is amended
  529  to read:
  530         212.20 Funds collected, disposition; additional powers of
  531  department; operational expense; refund of taxes adjudicated
  532  unconstitutionally collected.—
  533         (6) Distribution of all proceeds under this chapter and s.
  534  202.18(1)(b) and (2)(b) shall be as follows:
  535         (d) The proceeds of all other taxes and fees imposed
  536  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  537  and (2)(b) shall be distributed as follows:
  538         1. In any fiscal year, the greater of $500 million, minus
  539  an amount equal to 4.6 percent of the proceeds of the taxes
  540  collected pursuant to chapter 201, or 5.2 percent of all other
  541  taxes and fees imposed pursuant to this chapter or remitted
  542  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
  543  monthly installments into the General Revenue Fund.
  544         2. After the distribution under subparagraph 1., 8.814
  545  percent of the amount remitted by a sales tax dealer located
  546  within a participating county pursuant to s. 218.61 shall be
  547  transferred into the Local Government Half-cent Sales Tax
  548  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
  549  transferred shall be reduced by 0.1 percent, and the department
  550  shall distribute this amount to the Public Employees Relations
  551  Commission Trust Fund less $5,000 each month, which shall be
  552  added to the amount calculated in subparagraph 3. and
  553  distributed accordingly.
  554         3. After the distribution under subparagraphs 1. and 2.,
  555  0.095 percent shall be transferred to the Local Government Half
  556  cent Sales Tax Clearing Trust Fund and distributed pursuant to
  557  s. 218.65.
  558         4. After the distributions under subparagraphs 1., 2., and
  559  3., 2.0440 percent of the available proceeds shall be
  560  transferred monthly to the Revenue Sharing Trust Fund for
  561  Counties pursuant to s. 218.215.
  562         5. After the distributions under subparagraphs 1., 2., and
  563  3., 1.3409 percent of the available proceeds shall be
  564  transferred monthly to the Revenue Sharing Trust Fund for
  565  Municipalities pursuant to s. 218.215. If the total revenue to
  566  be distributed pursuant to this subparagraph is at least as
  567  great as the amount due from the Revenue Sharing Trust Fund for
  568  Municipalities and the former Municipal Financial Assistance
  569  Trust Fund in state fiscal year 1999-2000, no municipality shall
  570  receive less than the amount due from the Revenue Sharing Trust
  571  Fund for Municipalities and the former Municipal Financial
  572  Assistance Trust Fund in state fiscal year 1999-2000. If the
  573  total proceeds to be distributed are less than the amount
  574  received in combination from the Revenue Sharing Trust Fund for
  575  Municipalities and the former Municipal Financial Assistance
  576  Trust Fund in state fiscal year 1999-2000, each municipality
  577  shall receive an amount proportionate to the amount it was due
  578  in state fiscal year 1999-2000.
  579         6. Of the remaining proceeds:
  580         a. In each fiscal year, the sum of $29,915,500 shall be
  581  divided into as many equal parts as there are counties in the
  582  state, and one part shall be distributed to each county. The
  583  distribution among the several counties must begin each fiscal
  584  year on or before January 5th and continue monthly for a total
  585  of 4 months. If a local or special law required that any moneys
  586  accruing to a county in fiscal year 1999-2000 under the then
  587  existing provisions of s. 550.135 be paid directly to the
  588  district school board, special district, or a municipal
  589  government, such payment must continue until the local or
  590  special law is amended or repealed. The state covenants with
  591  holders of bonds or other instruments of indebtedness issued by
  592  local governments, special districts, or district school boards
  593  before July 1, 2000, that it is not the intent of this
  594  subparagraph to adversely affect the rights of those holders or
  595  relieve local governments, special districts, or district school
  596  boards of the duty to meet their obligations as a result of
  597  previous pledges or assignments or trusts entered into which
  598  obligated funds received from the distribution to county
  599  governments under then-existing s. 550.135. This distribution
  600  specifically is in lieu of funds distributed under s. 550.135
  601  before July 1, 2000.
  602         b. The department shall distribute $166,667 monthly
  603  pursuant to s. 288.1162 to each applicant certified as a
  604  facility for a new or retained professional sports franchise
  605  pursuant to s. 288.1162. Up to $41,667 shall be distributed
  606  monthly by the department to each certified applicant as defined
  607  in s. 288.11621 for a facility for a spring training franchise.
  608  However, not more than $416,670 may be distributed monthly in
  609  the aggregate to all certified applicants for facilities for
  610  spring training franchises. Distributions begin 60 days after
  611  such certification and continue for not more than 30 years,
  612  except as otherwise provided in s. 288.11621. A certified
  613  applicant identified in this sub-subparagraph may not receive
  614  more in distributions than expended by the applicant for the
  615  public purposes provided for in s. 288.1162(5) or s.
  616  288.11621(3).
  617         c. Beginning 30 days after notice by the Department of
  618  Economic Opportunity to the Department of Revenue that an
  619  applicant has been certified as the professional golf hall of
  620  fame pursuant to s. 288.1168 and is open to the public, $166,667
  621  shall be distributed monthly, for up to 300 months, to the
  622  applicant.
  623         d. Beginning 30 days after notice by the Department of
  624  Economic Opportunity to the Department of Revenue that the
  625  applicant has been certified as the International Game Fish
  626  Association World Center facility pursuant to s. 288.1169, and
  627  the facility is open to the public, $83,333 shall be distributed
  628  monthly, for up to 168 months, to the applicant. This
  629  distribution is subject to reduction pursuant to s. 288.1169. A
  630  lump sum payment of $999,996 shall be made, after certification
  631  and before July 1, 2000.
  632         e. The department shall distribute up to $55,555 monthly to
  633  each certified applicant as defined in s. 288.11631 for a
  634  facility used by a single spring training franchise, or up to
  635  $111,110 monthly to each certified applicant as defined in s.
  636  288.11631 for a facility used by more than one spring training
  637  franchise. Monthly distributions begin 60 days after such
  638  certification or July 1, 2016, whichever is later, and continue
  639  for not more than 30 years, except as otherwise provided in s.
  640  288.11631. A certified applicant identified in this sub
  641  subparagraph may not receive more in distributions than expended
  642  by the applicant for the public purposes provided in s.
  643  288.11631(3).
  644         7. All other proceeds must remain in the General Revenue
  645  Fund.
  646         Section 7. Paragraph (bb) is added to subsection (8) of
  647  section 213.053, Florida Statutes, to read:
  648         213.053 Confidentiality and information sharing.—
  649         (8) Notwithstanding any other provision of this section,
  650  the department may provide:
  651         (bb) Information to the director of the Office of Program
  652  Policy Analysis and Government Accountability or his or her
  653  authorized agent, and to the coordinator of the Office of
  654  Economic and Demographic Research or his or her authorized
  655  agent, for purposes of completing the Economic Development
  656  Programs Evaluation. Information obtained from the department
  657  pursuant to this paragraph may be shared by the director and the
  658  coordinator, or the director’s or coordinator’s authorized
  659  agent, for purposes of completing the Economic Development
  660  Programs Evaluation.
  661  
  662  Disclosure of information under this subsection shall be
  663  pursuant to a written agreement between the executive director
  664  and the agency. Such agencies, governmental or nongovernmental,
  665  shall be bound by the same requirements of confidentiality as
  666  the Department of Revenue. Breach of confidentiality is a
  667  misdemeanor of the first degree, punishable as provided by s.
  668  775.082 or s. 775.083.
  669         Section 8. Paragraph (b) of subsection (1) and subsection
  670  (2) of section 220.182, Florida Statutes, is amended to read:
  671         220.182 Enterprise zone property tax credit.—
  672         (1)
  673         (b) If the credit granted pursuant to this section is not
  674  fully used in any one year, the unused amount may be carried
  675  forward for a period not to exceed 5 years. The carryover credit
  676  may be used in a subsequent year when the tax imposed by this
  677  chapter for such year exceeds the credit for such year under
  678  this section after applying the other credits and unused credit
  679  carryovers in the order provided in s. 220.02(8). The amount of
  680  credit taken under this section in any one year, however, shall
  681  not exceed $25,000 for each eligible location, or, if no less
  682  than 20 percent of the employees of the business at that
  683  location are residents of an enterprise zone, excluding
  684  temporary employees, the amount shall not exceed $50,000 for
  685  each eligible location.
  686         (2) To be eligible to receive an expanded enterprise zone
  687  property tax credit of up to $50,000 for each eligible location,
  688  the business must provide a statement, under oath, on the form
  689  prescribed by the department for claiming the credit authorized
  690  by this section, that no less than 20 percent of its employees
  691  at that location, excluding temporary and part-time employees,
  692  are residents of an enterprise zone. It shall be a condition
  693  precedent to the granting of each annual tax credit that such
  694  employment requirements be fulfilled throughout each year during
  695  the 5-year period of the credit. The statement shall set forth
  696  the name and place of residence of each permanent employee on
  697  the last day of business of the tax year for which the credit is
  698  claimed or, if the employee is no longer employed or eligible
  699  for the credit on that date, the last calendar day of the last
  700  full calendar month the employee was employed or eligible for
  701  the credit at the relevant site.
  702         Section 9. Subsection (9) of section 220.194, Florida
  703  Statutes, is amended to read:
  704         220.194 Corporate income tax credits for spaceflight
  705  projects.—
  706         (9) ANNUAL REPORT.—Beginning in 2014, the Department of
  707  Economic Opportunity, in cooperation with Space Florida and the
  708  department, shall include in the submit an annual incentives
  709  report required under s. 288.907 a summary of summarizing
  710  activities relating to the Florida Space Business Incentives Act
  711  established under this section to the Governor, the President of
  712  the Senate, and the Speaker of the House of Representatives by
  713  each November 30.
  714         Section 10. Subsection (4) is added to section 288.005,
  715  Florida Statutes, to read:
  716         288.005 Definitions.—As used in this chapter, the term:
  717         (4) “Jobs” means full-time equivalent positions, including,
  718  but not limited to, positions obtained from a temporary
  719  employment agency or employee leasing company or through a union
  720  agreement or coemployment under a professional employer
  721  organization agreement, which result directly from a project in
  722  this state. This number does not include temporary construction
  723  jobs involved with the construction of facilities for the
  724  project.
  725         Section 11. Subsection (3) of section 288.012, Florida
  726  Statutes, is amended to read:
  727         288.012 State of Florida international offices; state
  728  protocol officer; protocol manual.—The Legislature finds that
  729  the expansion of international trade and tourism is vital to the
  730  overall health and growth of the economy of this state. This
  731  expansion is hampered by the lack of technical and business
  732  assistance, financial assistance, and information services for
  733  businesses in this state. The Legislature finds that these
  734  businesses could be assisted by providing these services at
  735  State of Florida international offices. The Legislature further
  736  finds that the accessibility and provision of services at these
  737  offices can be enhanced through cooperative agreements or
  738  strategic alliances between private businesses and state, local,
  739  and international governmental entities.
  740         (3) By October 1 of each year, Each international office
  741  shall annually submit to Enterprise Florida, Inc., the
  742  department a complete and detailed report on its activities and
  743  accomplishments during the previous preceding fiscal year for
  744  inclusion in the annual report required under s. 288.906. In the
  745  a format and by the annual date prescribed provided by
  746  Enterprise Florida, Inc., the report must set forth information
  747  on:
  748         (a) The number of Florida companies assisted.
  749         (b) The number of inquiries received about investment
  750  opportunities in this state.
  751         (c) The number of trade leads generated.
  752         (d) The number of investment projects announced.
  753         (e) The estimated U.S. dollar value of sales confirmations.
  754         (f) The number of representation agreements.
  755         (g) The number of company consultations.
  756         (h) Barriers or other issues affecting the effective
  757  operation of the office.
  758         (i) Changes in office operations which are planned for the
  759  current fiscal year.
  760         (j) Marketing activities conducted.
  761         (k) Strategic alliances formed with organizations in the
  762  country in which the office is located.
  763         (l) Activities conducted with Florida’s other international
  764  offices.
  765         (m) Any other information that the office believes would
  766  contribute to an understanding of its activities.
  767         Section 12. Present subsections (2) and (3) of section
  768  288.061, Florida Statutes, are renumbered as subsections (3) and
  769  (4), respectively, and a new subsection (2) and subsection (5)
  770  are added to that section, to read:
  771         288.061 Economic development incentive application
  772  process.—
  773         (2) Beginning July 1, 2013, the department shall review and
  774  evaluate each economic development incentive application for the
  775  economic benefits of the proposed award of state incentives
  776  proposed for the project. The term “economic benefits” has the
  777  same meaning as in s. 288.005. The Office of Economic and
  778  Demographic Research shall establish the methodology and model
  779  used to calculate the economic benefits. For purposes of this
  780  requirement, an amended definition of economic benefits may be
  781  developed by the Office of Economic and Demographic Research.
  782         (5)(a) The executive director may not approve an economic
  783  development incentive application unless the application
  784  includes a signed written declaration by the applicant which
  785  states that the applicant has read the information in the
  786  application and that the information is true, correct, and
  787  complete to the best of the applicant’s knowledge and belief.
  788         (b) After an economic development incentive application is
  789  approved, the awardee shall provide, in each year that the
  790  department is required to validate contractor performance, a
  791  signed written declaration. The written declaration must state
  792  that the awardee has reviewed the information and that the
  793  information is true, correct, and complete to the best of the
  794  awardee’s knowledge and belief.
  795         Section 13. Subsection (8) of section 288.0656, Florida
  796  Statutes, is amended to read:
  797         288.0656 Rural Economic Development Initiative.—
  798         (8) REDI shall submit a report to the department Governor,
  799  the President of the Senate, and the Speaker of the House of
  800  Representatives each year on or before September 1 on all REDI
  801  activities for the previous prior fiscal year as a supplement to
  802  the department’s annual report required under s. 20.60. This
  803  supplementary report must shall include:
  804         (a) A status report on all projects currently being
  805  coordinated through REDI, the number of preferential awards and
  806  allowances made pursuant to this section, the dollar amount of
  807  such awards, and the names of the recipients.
  808         (b)The report shall also include A description of all
  809  waivers of program requirements granted.
  810         (c)The report shall also include Information as to the
  811  economic impact of the projects coordinated by REDI., and
  812         (d) Recommendations based on the review and evaluation of
  813  statutes and rules having an adverse impact on rural
  814  communities, and proposals to mitigate such adverse impacts.
  815         Section 14. Effective October 1, 2013, section 288.076,
  816  Florida Statutes, is created to read:
  817         288.076 Return on investment reporting for economic
  818  development programs.—
  819         (1) As used in this section, the term:
  820         (a) “Jobs” has the same meaning as provided in s.
  821  288.106(2)(i).
  822         (b) “Participant business” means an employing unit, as
  823  defined in s. 443.036, that has entered into an agreement with
  824  the department to receive a state investment.
  825         (c) “Project” has the same meaning as provided in s.
  826  288.106(2)(m).
  827         (d) “Project award date” means the date a participant
  828  business enters into an agreement with the department to receive
  829  a state investment.
  830         (e) “State investment” means any state grants, tax
  831  exemptions, tax refunds, tax credits, or other state incentives
  832  provided to a business under a program administered by the
  833  department, including the capital investment tax credit under s.
  834  220.191.
  835         (2) The department shall maintain a website for the purpose
  836  of publishing the information described in this section. The
  837  information required to be published under this section must be
  838  provided in a format accessible to the public which enables
  839  users to search for and sort specific data and to easily view
  840  and retrieve all data at once.
  841         (3) Within 48 hours after expiration of the period of
  842  confidentiality for project information deemed confidential and
  843  exempt pursuant to s. 288.075, the department shall publish the
  844  following information pertaining to each project:
  845         (a) Projected economic benefits.—The projected economic
  846  benefits at the time of the initial project award date.
  847         (b) Project information.
  848         1. The program or programs through which state investment
  849  is being made.
  850         2. The maximum potential cumulative state investment in the
  851  project.
  852         3. The target industry or industries, and any high impact
  853  sectors implicated by the project.
  854         4. The county or counties that will be impacted by the
  855  project.
  856         5. For a project that requires local commitment, the total
  857  cumulative local financial commitment and in-kind support for
  858  the project.
  859         (c) Participant business information.
  860         1. The location of the headquarters of the participant
  861  business or, if a subsidiary, the headquarters of the parent
  862  company.
  863         2. The firm size class of the participant business, or
  864  where owned by a parent company the firm size class of the
  865  participant business’s parent company, using the firm size
  866  classes established by the United States Department of Labor
  867  Bureau of Labor Statistics, and whether the participant business
  868  qualifies as a small business as defined in s. 288.703.
  869         3. The date of the project award.
  870         4. The expected duration of the contract.
  871         5. The anticipated dates when the participant business will
  872  claim the last state investment.
  873         (d) Project evaluation criteria.—Economic benefits
  874  generated by the project.
  875         (e) Project performance goals.
  876         1. The incremental direct jobs attributable to the project,
  877  identifying the number of jobs generated and the number of jobs
  878  retained.
  879         2. The number of jobs generated and the number of jobs
  880  retained by the project, and for projects commencing after
  881  October 1, 2013, the average annual wage of persons holding such
  882  jobs.
  883         3. The incremental direct capital investment in the state
  884  generated by the project.
  885         (f) Total state investment to date.—The total amount of
  886  state investment disbursed to the participant business to date
  887  under the terms of the contract, itemized by incentive program.
  888         (4) The department shall calculate and publish on its
  889  website the economic benefits of each project within 48 hours
  890  after the conclusion of the agreement between each participant
  891  business and the department. The department shall work with the
  892  Office of Economic and Demographic Research to provide a
  893  description of the methodology used to calculate the economic
  894  benefits of a project, and the department must publish the
  895  information on its website.
  896         (5) At least annually, from the project award date, the
  897  department shall:
  898         (a) Publish verified results to update the information
  899  described in paragraphs (3)(b)-(f) to accurately reflect any
  900  changes in the published information since the project award
  901  date.
  902         (b) Publish on its website the date on which the
  903  information collected and published for each project was last
  904  updated.
  905         (6) Annually, the department shall publish information
  906  relating to the progress of Quick Action Closing Fund projects,
  907  including the average number of days between the date the
  908  department receives a completed application and the date on
  909  which the application is approved.
  910         (7)(a) Within 48 hours after expiration of the period of
  911  confidentiality provided under s. 288.075, the department shall
  912  publish the contract or agreement described in s. 288.061,
  913  redacted to protect the participant business from disclosure of
  914  information that remains confidential or exempt by law.
  915         (b) Within 48 hours after submitting any report of findings
  916  and recommendations made pursuant to s. 288.106(7)(d) concerning
  917  a business’s failure to complete a tax refund agreement pursuant
  918  to the tax refund program for qualified target industry
  919  businesses, the department shall publish such report.
  920         (8) For projects completed before October 1, 2013, the
  921  department shall compile and, by October 1, 2014, shall publish
  922  the information described in subsections (3), (4), and (5), to
  923  the extent such information is available and applicable.
  924         (9) The provisions of this section that restrict the
  925  department’s publication of information are intended only to
  926  limit the information that the department may publish on its
  927  website and shall not be construed to create an exemption from
  928  public records requirements under s. 119.07(1) or s. 24(a), Art.
  929  I of the State Constitution.
  930         (10) The department may adopt rules to administer this
  931  section.
  932         Section 15. Paragraph (c) of subsection (3) of section
  933  288.095, Florida Statutes, is repealed.
  934         Section 16. Effective July 1, 2013, present paragraphs (d)
  935  through (h) of subsection (2) of section 288.1045, Florida
  936  Statutes, are redesignated as paragraphs (c) through (g),
  937  respectively, and present paragraph (c) of that subsection is
  938  amended to read:
  939         288.1045 Qualified defense contractor and space flight
  940  business tax refund program.—
  941         (2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.—
  942         (c) A qualified applicant may not receive more than $7
  943  million in tax refunds pursuant to this section in all fiscal
  944  years.
  945         Section 17. Effective July 1, 2013, paragraph (c) of
  946  subsection (3), paragraph (c) of subsection (4), and paragraph
  947  (d) of subsection (7) of section 288.106, Florida Statutes, are
  948  amended to read:
  949         288.106 Tax refund program for qualified target industry
  950  businesses.—
  951         (3) TAX REFUND; ELIGIBLE AMOUNTS.—
  952         (c) A qualified target industry business may not receive
  953  refund payments of more than 25 percent of the total tax refunds
  954  specified in the tax refund agreement under subparagraph
  955  (5)(a)1. in any fiscal year. Further, a qualified target
  956  industry business may not receive more than $1.5 million in
  957  refunds under this section in any single fiscal year, or more
  958  than $2.5 million in any single fiscal year if the project is
  959  located in an enterprise zone. A qualified target industry
  960  business may not receive more than $7 million in refund payments
  961  under this section in all fiscal years, or more than $7.5
  962  million if the project is located in an enterprise zone.
  963         (4) APPLICATION AND APPROVAL PROCESS.—
  964         (c) Each application meeting the requirements of paragraph
  965  (b) must be submitted to the department for determination of
  966  eligibility. The department shall review and evaluate each
  967  application based on, but not limited to, the following
  968  criteria:
  969         1. Expected contributions to the state’s economy,
  970  consistent with the state strategic economic development plan
  971  prepared by the department.
  972         2. The economic benefits of the proposed award of tax
  973  refunds under this section and the economic benefits of state
  974  incentives proposed for the project. The term “economic
  975  benefits” has the same meaning as in s. 288.005. The Office of
  976  Economic and Demographic Research shall review and evaluate the
  977  methodology and model used to calculate the economic benefits
  978  and shall report its findings by September 1 of every 3rd year,
  979  to the President of the Senate and the Speaker of the House of
  980  Representatives.
  981         3. The amount of capital investment to be made by the
  982  applicant in this state.
  983         4. The local financial commitment and support for the
  984  project.
  985         5. The expected effect of the project on the unemployed and
  986  underemployed unemployment rate in the county where the project
  987  will be located.
  988         6. The expected effect of the award on the viability of the
  989  project and the probability that the project would be undertaken
  990  in this state if such tax refunds are granted to the applicant.
  991         7. The expected long-term commitment of the applicant to
  992  economic growth and employment in this state resulting from the
  993  project.
  994         7.8. A review of the business’s past activities in this
  995  state or other states, including whether the such business has
  996  been subjected to criminal or civil fines and penalties. This
  997  subparagraph does not require the disclosure of confidential
  998  information.
  999         (7) ADMINISTRATION.—
 1000         (d) Beginning with tax refund agreements signed after July
 1001  1, 2010, the department shall attempt to ascertain the causes
 1002  for any business’s failure to complete its agreement and shall
 1003  report its findings and recommendations must be included in the
 1004  annual incentives report under s. 288.907 to the Governor, the
 1005  President of the Senate, and the Speaker of the House of
 1006  Representatives. The report shall be submitted by December 1 of
 1007  each year beginning in 2011.
 1008         Section 18. Paragraphs (c) and (d) of subsection (1),
 1009  subsections (2) and (3), and paragraphs (a), (b), and (f) of
 1010  subsection (4) of section 288.107, Florida Statutes, are amended
 1011  to read:
 1012         288.107 Brownfield redevelopment bonus refunds.—
 1013         (1) DEFINITIONS.—As used in this section:
 1014         (c) “Brownfield area eligible for bonus refunds” means a
 1015  brownfield site for which a rehabilitation agreement with the
 1016  Department of Environmental Protection or a local government
 1017  delegated by the Department of Environmental Protection has been
 1018  executed under s. 376.80 and any abutting real property parcel
 1019  within a brownfield contiguous area of one or more brownfield
 1020  sites, some of which may not be contaminated, and which has been
 1021  designated by a local government by resolution under s. 376.80.
 1022  Such areas may include all or portions of community
 1023  redevelopment areas, enterprise zones, empowerment zones, other
 1024  such designated economically deprived communities and areas, and
 1025  Environmental-Protection-Agency-designated brownfield pilot
 1026  projects.
 1027         (d) “Eligible business” means:
 1028         1. A qualified target industry business as defined in s.
 1029  288.106(2); or
 1030         2. A business that can demonstrate a fixed capital
 1031  investment of at least $2 million in mixed-use business
 1032  activities, including multiunit housing, commercial, retail, and
 1033  industrial in brownfield areas eligible for bonus refunds, or at
 1034  least $500,000 in brownfield areas that do not require site
 1035  cleanup, and that provides benefits to its employees.
 1036         (2) BROWNFIELD REDEVELOPMENT BONUS REFUND.—Bonus refunds
 1037  shall be approved by the department as specified in the final
 1038  order and allowed from the account as follows:
 1039         (a) A bonus refund of $2,500 shall be allowed to any
 1040  qualified target industry business as defined in s. 288.106 for
 1041  each new Florida job created in a brownfield area eligible for
 1042  bonus refunds which that is claimed on the qualified target
 1043  industry business’s annual refund claim authorized in s.
 1044  288.106(6).
 1045         (b) A bonus refund of up to $2,500 shall be allowed to any
 1046  other eligible business as defined in subparagraph (1)(d)2. for
 1047  each new Florida job created in a brownfield area eligible for
 1048  bonus refunds which that is claimed under an annual claim
 1049  procedure similar to the annual refund claim authorized in s.
 1050  288.106(6). The amount of the refund shall be equal to 20
 1051  percent of the average annual wage for the jobs created.
 1052         (3) CRITERIA.—The minimum criteria for participation in the
 1053  brownfield redevelopment bonus refund are:
 1054         (a) The creation of at least 10 new full-time permanent
 1055  jobs. Such jobs shall not include construction or site
 1056  rehabilitation jobs associated with the implementation of a
 1057  brownfield site agreement as described in s. 376.80(5).
 1058         (b) The completion of a fixed capital investment of at
 1059  least $2 million in mixed-use business activities, including
 1060  multiunit housing, commercial, retail, and industrial in
 1061  brownfield areas eligible for bonus refunds, or at least
 1062  $500,000 in brownfield areas that do not require site cleanup,
 1063  by an eligible business applying for a refund under paragraph
 1064  (2)(b) which provides benefits to its employees.
 1065         (c) That the designation as a brownfield will diversify and
 1066  strengthen the economy of the area surrounding the site.
 1067         (d) That the designation as a brownfield will promote
 1068  capital investment in the area beyond that contemplated for the
 1069  rehabilitation of the site.
 1070         (e) A resolution adopted by the governing board of the
 1071  county or municipality in which the project will be located that
 1072  recommends that certain types of businesses be approved.
 1073         (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.—
 1074         (a) To be eligible to receive a bonus refund for new
 1075  Florida jobs created in a brownfield area eligible for bonus
 1076  refunds, a business must have been certified as a qualified
 1077  target industry business under s. 288.106 or eligible business
 1078  as defined in paragraph (1)(d) and must have indicated on the
 1079  qualified target industry business tax refund application form
 1080  submitted in accordance with s. 288.106(4) or other similar
 1081  agreement for other eligible business as defined in paragraph
 1082  (1)(d) that the project for which the application is submitted
 1083  is or will be located in a brownfield area eligible for bonus
 1084  refunds and that the business is applying for certification as a
 1085  qualified brownfield business under this section, and must have
 1086  signed a qualified target industry business tax refund agreement
 1087  with the department that indicates that the business has been
 1088  certified as a qualified target industry business located in a
 1089  brownfield area eligible for bonus refunds and specifies the
 1090  schedule of brownfield redevelopment bonus refunds that the
 1091  business may be eligible to receive in each fiscal year.
 1092         (b) To be considered to receive an eligible brownfield
 1093  redevelopment bonus refund payment, the business meeting the
 1094  requirements of paragraph (a) must submit a claim once each
 1095  fiscal year on a claim form approved by the department which
 1096  indicates the location of the brownfield site for which a
 1097  rehabilitation agreement with the Department of Environmental
 1098  Protection or a local government delegated by the Department of
 1099  Environmental Protection has been executed under s. 376.80, the
 1100  address of the business facility’s brownfield location, the name
 1101  of the brownfield in which it is located, the number of jobs
 1102  created, and the average wage of the jobs created by the
 1103  business within the brownfield as defined in s. 288.106 or other
 1104  eligible business as defined in paragraph (1)(d) and the
 1105  administrative rules and policies for that section.
 1106         (f) Applications shall be reviewed and certified pursuant
 1107  to s. 288.061. The department shall review all applications
 1108  submitted under s. 288.106 or other similar application forms
 1109  for other eligible businesses as defined in paragraph (1)(d)
 1110  which indicate that the proposed project will be located in a
 1111  brownfield area eligible for bonus refunds and determine, with
 1112  the assistance of the Department of Environmental Protection,
 1113  that the project location is within a brownfield area eligible
 1114  for bonus refunds as provided in this act.
 1115         Section 19. The amendments to section 288.107, Florida
 1116  Statutes, made by this act do not apply to any party seeking a
 1117  brownfield redevelopment bonus refund where, before the
 1118  effective date of this act:
 1119         (1) A resolution endorsing the refund was approved by the
 1120  local government;
 1121         (2) Any such party seeking the refund filed a notice of
 1122  intent to seek a refund or filed an application for the refund
 1123  with the Department of Economic Opportunity or Enterprise
 1124  Florida, Inc.; or
 1125         (3) Any such party seeking the refund executed an actual
 1126  tax refund agreement with the Department of Economic
 1127  Opportunity.
 1128         Section 20. Subsection (8) of section 288.1081, Florida
 1129  Statutes, is amended to read:
 1130         288.1081 Economic Gardening Business Loan Pilot Program.—
 1131         (8) The annual report required under s. 20.60 must describe
 1132  On June 30 and December 31 of each year, the department shall
 1133  submit a report to the Governor, the President of the Senate,
 1134  and the Speaker of the House of Representatives which describes
 1135  in detail the use of the loan funds. The report must include, at
 1136  a minimum, the number of businesses receiving loans, the number
 1137  of full-time equivalent jobs created as a result of the loans,
 1138  the amount of wages paid to employees in the newly created jobs,
 1139  the locations and types of economic activity undertaken by the
 1140  borrowers, the amounts of loan repayments made to date, and the
 1141  default rate of borrowers.
 1142         Section 21. Subsection (8) of section 288.1082, Florida
 1143  Statutes, is amended to read:
 1144         288.1082 Economic Gardening Technical Assistance Pilot
 1145  Program.—
 1146         (8) The annual report required under s. 20.60 must describe
 1147  On December 31 of each year, the department shall submit a
 1148  report to the Governor, the President of the Senate, and the
 1149  Speaker of the House of Representatives which describes in
 1150  detail the progress of the pilot program. The report must
 1151  include, at a minimum, the number of businesses receiving
 1152  assistance, the number of full-time equivalent jobs created as a
 1153  result of the assistance, if any, the amount of wages paid to
 1154  employees in the newly created jobs, and the locations and types
 1155  of economic activity undertaken by the businesses.
 1156         Section 22. Paragraph (e) of subsection (3) of section
 1157  288.1088, Florida Statutes, is amended to read:
 1158         288.1088 Quick Action Closing Fund.—
 1159         (3)
 1160         (e) The department Enterprise Florida, Inc., shall validate
 1161  contractor performance and report. such validation shall be
 1162  reported in the annual incentives report required under s.
 1163  288.907 within 6 months after completion of the contract to the
 1164  Governor, President of the Senate, and the Speaker of the House
 1165  of Representatives.
 1166         Section 23. Paragraphs (b) and (d) of subsection (4), and
 1167  subsections (9) and (11) of section 288.1089, Florida Statutes,
 1168  are amended to read:
 1169         288.1089 Innovation Incentive Program.—
 1170         (4) To qualify for review by the department, the applicant
 1171  must, at a minimum, establish the following to the satisfaction
 1172  of the department:
 1173         (b) A research and development project must:
 1174         1. Serve as a catalyst for an emerging or evolving
 1175  technology cluster.
 1176         2. Demonstrate a plan for significant higher education
 1177  collaboration.
 1178         3. Provide the state, at a minimum, a cumulative break-even
 1179  economic benefit return on investment within a 20-year period.
 1180         4. Be provided with a one-to-one match from the local
 1181  community. The match requirement may be reduced or waived in
 1182  rural areas of critical economic concern or reduced in rural
 1183  areas, brownfield areas, and enterprise zones.
 1184         (d) For an alternative and renewable energy project in this
 1185  state, the project must:
 1186         1. Demonstrate a plan for significant collaboration with an
 1187  institution of higher education;
 1188         2. Provide the state, at a minimum, a cumulative break-even
 1189  economic benefit return on investment within a 20-year period;
 1190         3. Include matching funds provided by the applicant or
 1191  other available sources. The match requirement may be reduced or
 1192  waived in rural areas of critical economic concern or reduced in
 1193  rural areas, brownfield areas, and enterprise zones;
 1194         4. Be located in this state; and
 1195         5. Provide at least 35 direct, new jobs that pay an
 1196  estimated annual average wage that equals at least 130 percent
 1197  of the average private sector wage.
 1198         (9) The department shall validate the performance of an
 1199  innovation business, a research and development facility, or an
 1200  alternative and renewable energy business that has received an
 1201  award. At the conclusion of the innovation incentive award
 1202  agreement, or its earlier termination, the department shall
 1203  include in the annual incentives report required under s.
 1204  288.907 a detailed description of, within 90 days, submit a
 1205  report to the Governor, the President of the Senate, and the
 1206  Speaker of the House of Representatives detailing whether the
 1207  recipient of the innovation incentive grant achieved its
 1208  specified outcomes.
 1209         (11)(a) The department shall include in submit to the
 1210  Governor, the President of the Senate, and the Speaker of the
 1211  House of Representatives, as part of the annual incentives
 1212  report required under s. 288.907, a report summarizing the
 1213  activities and accomplishments of the recipients of grants from
 1214  the Innovation Incentive Program during the previous 12 months
 1215  and an evaluation of whether the recipients are catalysts for
 1216  additional direct and indirect economic development in Florida.
 1217         (b) Beginning March 1, 2010, and every third year
 1218  thereafter, the Office of Program Policy Analysis and Government
 1219  Accountability, in consultation with the Auditor General’s
 1220  Office, shall release a report evaluating the Innovation
 1221  Incentive Program’s progress toward creating clusters of high
 1222  wage, high-skilled, complementary industries that serve as
 1223  catalysts for economic growth specifically in the regions in
 1224  which they are located, and generally for the state as a whole.
 1225  Such report should include critical analyses of quarterly and
 1226  annual reports, annual audits, and other documents prepared by
 1227  the Innovation Incentive Program awardees; relevant economic
 1228  development reports prepared by the department, Enterprise
 1229  Florida, Inc., and local or regional economic development
 1230  organizations; interviews with the parties involved; and any
 1231  other relevant data. Such report should also include legislative
 1232  recommendations, if necessary, on how to improve the Innovation
 1233  Incentive Program so that the program reaches its anticipated
 1234  potential as a catalyst for direct and indirect economic
 1235  development in this state.
 1236         Section 24. Effective July 1, 2013, section 288.11631,
 1237  Florida Statutes, is created to read:
 1238         288.11631 Retention of Major League Baseball spring
 1239  training baseball franchises.—
 1240         (1) DEFINITIONS.—As used in this section, the term:
 1241         (a) “Agreement” means a certified, signed lease between an
 1242  applicant that applies for certification on or after July 1,
 1243  2013, and a spring training franchise for the use of a facility.
 1244         (b) “Applicant” means a unit of local government as defined
 1245  in s. 218.369, including a local government located in the same
 1246  county, which has partnered with a certified applicant before
 1247  the effective date of this section or with an applicant for a
 1248  new certification, for purposes of sharing in the
 1249  responsibilities of a facility.
 1250         (c) “Certified applicant” means a facility for a spring
 1251  training franchise or a unit of local government that is
 1252  certified under this section.
 1253         (d) “Facility” means a spring training stadium, playing
 1254  fields, and appurtenances intended to support spring training
 1255  activities.
 1256         (e) “Local funds” and “local matching funds” mean funds
 1257  provided by a county, municipality, or other local government.
 1258         (2) CERTIFICATION PROCESS.—
 1259         (a) Before certifying an applicant to receive state funding
 1260  for a facility for a spring training franchise, the department
 1261  must verify that:
 1262         1. The applicant is responsible for the construction or
 1263  renovation of the facility for a spring training franchise or
 1264  holds title to the property on which the facility for a spring
 1265  training franchise is located.
 1266         2. The applicant has a certified copy of a signed agreement
 1267  with a spring training franchise. The signed agreement with a
 1268  spring training franchise for the use of a facility must, at a
 1269  minimum, be equal to the length of the term of the bonds issued
 1270  for the public purpose of constructing or renovating a facility
 1271  for a spring training franchise. If no such bonds are issued for
 1272  the public purpose of constructing or renovating a facility for
 1273  a spring training franchise, the signed agreement with a spring
 1274  training franchise for the use of a facility must be for at
 1275  least 20 years. Any such agreement with a spring training
 1276  franchise for the use of a facility cannot be signed more than 4
 1277  years before the expiration of any existing agreement with a
 1278  spring training franchise for the use of a facility. The
 1279  agreement must also require the franchise to reimburse the state
 1280  for state funds expended by an applicant under this section if
 1281  the franchise relocates before the agreement expires. The
 1282  agreement may be contingent on an award of funds under this
 1283  section and other conditions precedent.
 1284         3. The applicant has made a financial commitment to provide
 1285  50 percent or more of the funds required by an agreement for the
 1286  construction or renovation of the facility for a spring training
 1287  franchise. The commitment may be contingent upon an award of
 1288  funds under this section and other conditions precedent.
 1289         4. The applicant demonstrates that the facility for a
 1290  spring training franchise will attract a paid attendance of at
 1291  least 50,000 persons annually to the spring training games.
 1292         5. The facility for a spring training franchise is located
 1293  in a county that levies a tourist development tax under s.
 1294  125.0104.
 1295         (b) The department shall evaluate applications for state
 1296  funding of the construction or renovation of the facility for a
 1297  spring training franchise. The evaluation criteria must include
 1298  the following items:
 1299         1. The anticipated effect on the economy of the local
 1300  community where the facility is to be constructed or renovated,
 1301  including projections on paid attendance, local and state tax
 1302  collections generated by spring training games, and direct and
 1303  indirect job creation resulting from the spring training
 1304  activities.
 1305         2. The amount of the local matching funds committed to a
 1306  facility relative to the amount of state funding sought.
 1307         3. The potential for the facility to be used as a multiple
 1308  purpose, year-round facility.
 1309         4. The intended use of the funds by the applicant.
 1310         5. The length of time that a spring training franchise has
 1311  been under an agreement to conduct spring training activities
 1312  within an applicant’s geographic location or jurisdiction.
 1313         6. The length of time that an applicant’s facility has been
 1314  used by one or more spring training franchises, including
 1315  continuous use as facilities for spring training.
 1316         7. The term remaining on a lease between an applicant and a
 1317  spring training franchise for a facility.
 1318         8. The length of time that a spring training franchise
 1319  agrees to use an applicant’s facility if an application is
 1320  granted under this section.
 1321         9. The location of the facility in a brownfield, an
 1322  enterprise zone, a community redevelopment area, or other area
 1323  of targeted development or revitalization included in an urban
 1324  infill redevelopment plan.
 1325         (c) Each applicant certified on or after July 1, 2013,
 1326  shall enter into an agreement with the department which:
 1327         1. Specifies the amount of the state incentive funding to
 1328  be distributed. The amount of state incentive funding per
 1329  certified applicant may not exceed $20 million. However, if a
 1330  certified applicant’s facility is used by more than one spring
 1331  training franchise, the maximum amount may not exceed $50
 1332  million, and the Department of Revenue shall make distributions
 1333  to the applicant pursuant to s. 212.20(6)(d)6.e. for not more
 1334  than 37 years and 6 months.
 1335         2. States the criteria that the certified applicant must
 1336  meet in order to remain certified. These criteria must include a
 1337  provision stating that the spring training franchise must
 1338  reimburse the state for any funds received if the franchise does
 1339  not comply with the terms of the contract.
 1340         3. States that the certified applicant is subject to
 1341  decertification if the certified applicant fails to comply with
 1342  this section or the agreement.
 1343         4. States that the department may recover state incentive
 1344  funds if the certified applicant is decertified.
 1345         5. Specifies the information that the certified applicant
 1346  must report to the department.
 1347         6. Includes any provision deemed prudent by the department.
 1348         (3) USE OF FUNDS.—
 1349         (a) A certified applicant may use funds provided under s.
 1350  212.20(6)(d)6.e. only to:
 1351         1. Serve the public purpose of constructing or renovating a
 1352  facility for a spring training franchise.
 1353         2. Pay or pledge for the payment of debt service on, or to
 1354  fund debt service reserve funds, arbitrage rebate obligations,
 1355  or other amounts payable with respect thereto, bonds issued for
 1356  the construction or renovation of such facility, or for the
 1357  reimbursement of such costs or the refinancing of bonds issued
 1358  for such purposes.
 1359         (b) State funds awarded to a certified applicant for a
 1360  facility for a spring training franchise may not be used to
 1361  subsidize facilities that are privately owned by, maintained by,
 1362  and used exclusively by a spring training franchise.
 1363         (c) The Department of Revenue may not distribute funds
 1364  under s. 212.20(6)(d)6.e. until July 1, 2016. Further, the
 1365  Department of Revenue may not distribute funds to an applicant
 1366  certified on or after July 1, 2013, until it receives notice
 1367  from the department that:
 1368         1. The certified applicant has encumbered funds under
 1369  either subparagraph (a)1. or 2.; and
 1370         2. If applicable, any existing agreement with a spring
 1371  training franchise for the use of a facility has expired.
 1372         (d)1. All certified applicants shall place unexpended state
 1373  funds received pursuant to s. 212.20(6)(d)6.e. in a trust fund
 1374  or separate account for use only as authorized in this section.
 1375         2. A certified applicant may request that the department
 1376  notify the Department of Revenue to suspend further
 1377  distributions of state funds made available under s.
 1378  212.20(6)(d)6.e. for 12 months after expiration of an existing
 1379  agreement with a spring training franchise to provide the
 1380  certified applicant with an opportunity to enter into a new
 1381  agreement with a spring training franchise, at which time the
 1382  distributions shall resume.
 1383         3. The expenditure of state funds distributed to an
 1384  applicant certified after July 1, 2013, must begin within 48
 1385  months after the initial receipt of the state funds. In
 1386  addition, the construction or renovation of a spring training
 1387  facility must be completed within 24 months after the project’s
 1388  commencement.
 1389         (4) ANNUAL REPORTS.—
 1390         (a) On or before September 1 of each year, a certified
 1391  applicant shall submit to the department a report that includes,
 1392  but is not limited to:
 1393         1. A detailed accounting of all local and state funds
 1394  expended to date on the project financed under this section.
 1395         2. A copy of the contract between the certified local
 1396  governmental entity and the spring training franchise.
 1397         3. A cost-benefit analysis of the team’s impact on the
 1398  community.
 1399         4. Evidence that the certified applicant continues to meet
 1400  the criteria in effect when the applicant was certified.
 1401         (b) The department shall compile the information received
 1402  from each certified applicant and publish the information
 1403  annually by November 1.
 1404         (5) DECERTIFICATION.—
 1405         (a) The department shall decertify a certified applicant
 1406  upon the request of the certified applicant.
 1407         (b) The department shall decertify a certified applicant if
 1408  the certified applicant does not:
 1409         1. Have a valid agreement with a spring training franchise;
 1410  or
 1411         2. Satisfy its commitment to provide local matching funds
 1412  to the facility.
 1413  
 1414  However, decertification proceedings against a local government
 1415  certified after July 1, 2013, shall be delayed until 12 months
 1416  after the expiration of the local government’s existing
 1417  agreement with a spring training franchise, and without a new
 1418  agreement being signed, if the certified local government can
 1419  demonstrate to the department that it is in active negotiations
 1420  with a major league spring training franchise, other than the
 1421  franchise that was the basis for the original certification.
 1422         (c) A certified applicant has 60 days after it receives a
 1423  notice of intent to decertify from the department to petition
 1424  for review of the decertification. Within 45 days after receipt
 1425  of the request for review, the department must notify a
 1426  certified applicant of the outcome of the review.
 1427         (d) The department shall notify the Department of Revenue
 1428  that a certified applicant has been decertified within 10 days
 1429  after the order of decertification becomes final. The Department
 1430  of Revenue shall immediately stop the payment of any funds under
 1431  this section which were not encumbered by the certified
 1432  applicant under subparagraph (3)(a)2.
 1433         (e) The department shall order a decertified applicant to
 1434  repay all of the unencumbered state funds that the applicant
 1435  received under this section and any interest that accrued on
 1436  those funds. The repayment must be made within 60 days after the
 1437  decertification order becomes final. These funds shall be
 1438  deposited into the General Revenue Fund.
 1439         (f) A local government as defined in s. 218.369 may not be
 1440  decertified by the department if it has paid or pledged for the
 1441  payment of debt service on, or to fund debt service reserve
 1442  funds, arbitrage rebate obligations, or other amounts payable
 1443  with respect thereto, bonds issued for the construction or
 1444  renovation of the facility for which the local government was
 1445  certified, or for the reimbursement of such costs or the
 1446  refinancing of bonds issued for the construction or renovation
 1447  of the facility for which the local government was certified, or
 1448  for the reimbursement of such costs or the refinancing of bonds
 1449  issued for such purpose. This subsection does not preclude or
 1450  restrict the ability of a certified local government to
 1451  refinance, refund, or defease such bonds.
 1452         (6) RULEMAKING.—The department shall adopt rules to
 1453  implement the certification, decertification, and
 1454  decertification review processes required by this section.
 1455         (7) AUDITS.—The Auditor General may conduct audits as
 1456  provided in s. 11.45 to verify that the distributions under this
 1457  section are expended as required in this section. If the Auditor
 1458  General determines that the distributions under this section are
 1459  not expended as required by this section, the Auditor General
 1460  shall notify the Department of Revenue, which may pursue
 1461  recovery of the funds under the laws and rules governing the
 1462  assessment of taxes.
 1463         Section 25. Subsection (3) of section 288.1253, Florida
 1464  Statutes, is amended to read:
 1465         288.1253 Travel and entertainment expenses.—
 1466         (3) The Office of Film and Entertainment department shall
 1467  include in the annual report for the entertainment industry
 1468  financial incentive program required under s. 288.1254(10) a
 1469  prepare an annual report of the office’s expenditures of the
 1470  Office of Film and Entertainment and provide such report to the
 1471  Legislature no later than December 30 of each year for the
 1472  expenditures of the previous fiscal year. The report must shall
 1473  consist of a summary of all travel, entertainment, and
 1474  incidental expenses incurred within the United States and all
 1475  travel, entertainment, and incidental expenses incurred outside
 1476  the United States, as well as a summary of all successful
 1477  projects that developed from such travel.
 1478         Section 26. Subsection (10) of section 288.1254, Florida
 1479  Statutes, is amended to read:
 1480         288.1254 Entertainment industry financial incentive
 1481  program.—
 1482         (10) ANNUAL REPORT.—Each November 1 October 1, the Office
 1483  of Film and Entertainment shall submit provide an annual report
 1484  for the previous fiscal year to the Governor, the President of
 1485  the Senate, and the Speaker of the House of Representatives
 1486  which outlines the incentive program’s return on investment and
 1487  economic benefits to the state. The report must shall also
 1488  include an estimate of the full-time equivalent positions
 1489  created by each production that received tax credits under this
 1490  section and information relating to the distribution of
 1491  productions receiving credits by geographic region and type of
 1492  production. The report must also include the expenditures report
 1493  required under s. 288.1253(3) and the information describing the
 1494  relationship between tax exemptions and incentives to industry
 1495  growth required under s. 288.1258(5).
 1496         Section 27. Subsection (5) of section 288.1258, Florida
 1497  Statutes, is amended to read:
 1498         288.1258 Entertainment industry qualified production
 1499  companies; application procedure; categories; duties of the
 1500  Department of Revenue; records and reports.—
 1501         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO
 1502  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The Office of Film
 1503  and Entertainment shall keep annual records from the information
 1504  provided on taxpayer applications for tax exemption certificates
 1505  beginning January 1, 2001. These records also must shall reflect
 1506  a ratio of the annual amount of sales and use tax exemptions
 1507  under this section, plus the incentives awarded pursuant to s.
 1508  288.1254 to the estimated amount of funds expended by certified
 1509  productions. In addition, the office shall maintain data showing
 1510  annual growth in Florida-based entertainment industry companies
 1511  and entertainment industry employment and wages. The employment
 1512  information must shall include an estimate of the full-time
 1513  equivalent positions created by each production that received
 1514  tax credits pursuant to s. 288.1254. The Office of Film and
 1515  Entertainment shall include report this information in the
 1516  annual report for the entertainment industry financial incentive
 1517  program required under s. 288.1254(10) to the Legislature no
 1518  later than December 1 of each year.
 1519         Section 28. Subsection (3) of section 288.714, Florida
 1520  Statutes, is amended to read:
 1521         288.714 Quarterly and annual reports.—
 1522         (3) By August 31 of each year, The department shall include
 1523  in its annual report required under s. 20.60 provide to the
 1524  Governor, the President of the Senate, and the Speaker of the
 1525  House of Representatives a detailed report of the performance of
 1526  the Black Business Loan Program. The report must include a
 1527  cumulative summary of the quarterly report data compiled
 1528  pursuant to required by subsection (2) (1).
 1529         Section 29. Section 288.7771, Florida Statutes, is amended
 1530  to read:
 1531         288.7771 Annual report of Florida Export Finance
 1532  Corporation.—The corporation shall annually prepare and submit
 1533  to Enterprise Florida, Inc., the department for inclusion in its
 1534  annual report required under by s. 288.906, s. 288.095 a
 1535  complete and detailed report setting forth:
 1536         (1) The report required in s. 288.776(3).
 1537         (2) Its assets and liabilities at the end of its most
 1538  recent fiscal year.
 1539         Section 30. Section 288.903, Florida Statutes, is amended
 1540  to read:
 1541         288.903 Duties of Enterprise Florida, Inc.—Enterprise
 1542  Florida, Inc., shall have the following duties:
 1543         (1) Responsibly and prudently manage all public and private
 1544  funds received, and ensure that the use of such funds is in
 1545  accordance with all applicable laws, bylaws, or contractual
 1546  requirements.
 1547         (2) Administer the entities or programs created pursuant to
 1548  part IX of this chapter; ss. 288.9622-288.9624; ss. 288.95155
 1549  and 288.9519; and chapter 95-429, Laws of Florida, line 1680Y.
 1550         (3) Prepare an annual report pursuant to s. 288.906.
 1551         (4) Prepare, in conjunction with the department, and an
 1552  annual incentives report pursuant to s. 288.907.
 1553         (5)(4) Assist the department with the development of an
 1554  annual and a long-range strategic business blueprint for
 1555  economic development required in s. 20.60.
 1556         (6)(5) In coordination with Workforce Florida, Inc.,
 1557  identify education and training programs that will ensure
 1558  Florida businesses have access to a skilled and competent
 1559  workforce necessary to compete successfully in the domestic and
 1560  global marketplace.
 1561         Section 31. Subsection (6) of section 288.904, Florida
 1562  Statutes, is repealed.
 1563         Section 32. Subsection (3) is added to section 288.906,
 1564  Florida Statutes, to read:
 1565         288.906 Annual report of Enterprise Florida, Inc., and its
 1566  divisions; audits.—
 1567         (3) The following reports must be included as supplements
 1568  to the detailed report required by this section:
 1569         (a) The annual report of the Florida Export Finance
 1570  Corporation required under s. 288.7771.
 1571         (b) The report on international offices required under s.
 1572  288.012.
 1573         Section 33. Section 288.907, Florida Statutes, is amended
 1574  to read:
 1575         288.907 Annual incentives report.—
 1576         (1)By December 30 of each year, In addition to the annual
 1577  report required under s. 288.906, Enterprise Florida, Inc., in
 1578  conjunction with the department, by December 30 of each year,
 1579  shall provide the Governor, the President of the Senate, and the
 1580  Speaker of the House of Representatives a detailed incentives
 1581  report quantifying the economic benefits for all of the economic
 1582  development incentive programs marketed by Enterprise Florida,
 1583  Inc.
 1584         (a) The annual incentives report must include:
 1585         (1) For each incentive program:
 1586         (a)1. A brief description of the incentive program.
 1587         (b)2. The amount of awards granted, by year, since
 1588  inception and the annual amount actually transferred from the
 1589  state treasury to businesses or for the benefit of businesses
 1590  for each of the previous 3 years.
 1591         3. The economic benefits, as defined in s. 288.005, based
 1592  on the actual amount of private capital invested, actual number
 1593  of jobs created, and actual wages paid for incentive agreements
 1594  completed during the previous 3 years.
 1595         (c)4.The report shall also include The actual amount of
 1596  private capital invested, actual number of jobs created, and
 1597  actual wages paid for incentive agreements completed during the
 1598  previous 3 years for each target industry sector.
 1599         (2)(b) For projects completed during the previous state
 1600  fiscal year, the report must include:
 1601         (a)1. The number of economic development incentive
 1602  applications received.
 1603         (b)2. The number of recommendations made to the department
 1604  by Enterprise Florida, Inc., including the number recommended
 1605  for approval and the number recommended for denial.
 1606         (c)3. The number of final decisions issued by the
 1607  department for approval and for denial.
 1608         (d)4. The projects for which a tax refund, tax credit, or
 1609  cash grant agreement was executed, identifying for each project:
 1610         1.a. The number of jobs committed to be created.
 1611         2.b. The amount of capital investments committed to be
 1612  made.
 1613         3.c. The annual average wage committed to be paid.
 1614         4.d. The amount of state economic development incentives
 1615  committed to the project from each incentive program under the
 1616  project’s terms of agreement with the Department of Economic
 1617  Opportunity.
 1618         5.e. The amount and type of local matching funds committed
 1619  to the project.
 1620         (e) Tax refunds paid or other payments made funded out of
 1621  the Economic Development Incentives Account for each project.
 1622         (f) The types of projects supported.
 1623         (3)(c) For economic development projects that received tax
 1624  refunds, tax credits, or cash grants under the terms of an
 1625  agreement for incentives, the report must identify:
 1626         (a)1. The number of jobs actually created.
 1627         (b)2. The amount of capital investments actually made.
 1628         (c)3. The annual average wage paid.
 1629         (4)(d) For a project receiving economic development
 1630  incentives approved by the department and receiving federal or
 1631  local incentives, the report must include a description of the
 1632  federal or local incentives, if available.
 1633         (5)(e) The report must state the number of withdrawn or
 1634  terminated projects that did not fulfill the terms of their
 1635  agreements with the department and, consequently, are not
 1636  receiving incentives.
 1637         (6) For any agreements signed after July 1, 2010, findings
 1638  and recommendations on the efforts of the department to
 1639  ascertain the causes of any business’s inability to complete its
 1640  agreement made under s. 288.106.
 1641         (7)(f) The amount report must include an analysis of the
 1642  economic benefits, as defined in s. 288.005, of tax refunds, tax
 1643  credits, or other payments made to projects locating or
 1644  expanding in state enterprise zones, rural communities,
 1645  brownfield areas, or distressed urban communities. The report
 1646  must include a separate analysis of the impact of such tax
 1647  refunds on state enterprise zones designated under s. 290.0065,
 1648  rural communities, brownfield areas, and distressed urban
 1649  communities.
 1650         (8) The name of and tax refund amount for each business
 1651  that has received a tax refund under s. 288.1045 or s. 288.106
 1652  during the preceding fiscal year.
 1653         (9)(g)An identification of The report must identify the
 1654  target industry businesses and high-impact businesses.
 1655         (10)(h)A description of The report must describe the
 1656  trends relating to business interest in, and usage of, the
 1657  various incentives, and the number of minority-owned or woman
 1658  owned businesses receiving incentives.
 1659         (l1)(i)An identification of The report must identify
 1660  incentive programs not used and recommendations for program
 1661  changes or program elimination utilized.
 1662         (12) Information related to the validation of contractor
 1663  performance required under s. 288.061.
 1664         (13) Beginning in 2014, a summation of the activities
 1665  related to the Florida Space Business Incentives Act.
 1666         (2) The Division of Strategic Business Development within
 1667  the department shall assist Enterprise Florida, Inc., in the
 1668  preparation of the annual incentives report.
 1669         Section 34. Subsection (3) of section 288.92, Florida
 1670  Statutes, is amended to read:
 1671         288.92 Divisions of Enterprise Florida, Inc.—
 1672         (3) By October 15 each year, Each division shall draft and
 1673  submit an annual report for inclusion in the report required
 1674  under s. 288.906 which details the division’s activities during
 1675  the previous prior fiscal year and includes any recommendations
 1676  for improving current statutes related to the division’s related
 1677  area of responsibility.
 1678         Section 35. Subsection (5) of section 288.95155, Florida
 1679  Statutes, is amended to read:
 1680         288.95155 Florida Small Business Technology Growth
 1681  Program.—
 1682         (5) Enterprise Florida, Inc., shall prepare for inclusion
 1683  in the annual report of the department required under s. 288.907
 1684  by s. 288.095 a report on the financial status of the program.
 1685  The report must specify the assets and liabilities of the
 1686  program within the current fiscal year and must include a
 1687  portfolio update that lists all of the businesses assisted, the
 1688  private dollars leveraged by each business assisted, and the
 1689  growth in sales and in employment of each business assisted.
 1690         Section 36. Effective July 1, 2013, paragraph (c) of
 1691  subsection (3) of section 288.9914, Florida Statutes, is amended
 1692  to read:
 1693         288.9914 Certification of qualified investments; investment
 1694  issuance reporting.—
 1695         (3) REVIEW.—
 1696         (c) The department may not approve a cumulative amount of
 1697  qualified investments that may result in the claim of more than
 1698  $178.8 $163.8 million in tax credits during the existence of the
 1699  program or more than $36.6 $33.6 million in tax credits in a
 1700  single state fiscal year. However, the potential for a taxpayer
 1701  to carry forward an unused tax credit may not be considered in
 1702  calculating the annual limit.
 1703         Section 37. Subsection (11) of section 290.0056, Florida
 1704  Statutes, is amended to read:
 1705         290.0056 Enterprise zone development agency.—
 1706         (11) Before October 1 December 1 of each year, the agency
 1707  shall submit to the department for inclusion in the annual
 1708  report required under s. 20.60 a complete and detailed written
 1709  report setting forth:
 1710         (a) Its operations and accomplishments during the fiscal
 1711  year.
 1712         (b) The accomplishments and progress concerning the
 1713  implementation of the strategic plan or measurable goals, and
 1714  any updates to the strategic plan or measurable goals.
 1715         (c) The number and type of businesses assisted by the
 1716  agency during the fiscal year.
 1717         (d) The number of jobs created within the enterprise zone
 1718  during the fiscal year.
 1719         (e) The usage and revenue impact of state and local
 1720  incentives granted during the calendar year.
 1721         (f) Any other information required by the department.
 1722         Section 38. Section 290.014, Florida Statutes, is amended
 1723  to read:
 1724         290.014 Annual reports on enterprise zones.—
 1725         (1) By October 1 February 1 of each year, the Department of
 1726  Revenue shall submit an annual report to the department
 1727  detailing the usage and revenue impact by county of the state
 1728  incentives listed in s. 290.007.
 1729         (2) By March 1 of each year, the department shall submit an
 1730  annual report to the Governor, the Speaker of the House of
 1731  Representatives, and the President of the Senate. The annual
 1732  report required under s. 20.60 shall include the information
 1733  provided by the Department of Revenue pursuant to subsection (1)
 1734  and the information provided by enterprise zone development
 1735  agencies pursuant to s. 290.0056. In addition, the report shall
 1736  include an analysis of the activities and accomplishments of
 1737  each enterprise zone.
 1738         Section 39. Subsection (11) of section 331.3051, Florida
 1739  Statutes, is amended to read:
 1740         331.3051 Duties of Space Florida.—Space Florida shall:
 1741         (11) Annually report on its performance with respect to its
 1742  business plan, to include finance, spaceport operations,
 1743  research and development, workforce development, and education.
 1744  Space Florida shall submit the report shall be submitted to the
 1745  Governor, the President of the Senate, and the Speaker of the
 1746  House of Representatives by November 30 no later than September
 1747  1 for the previous prior fiscal year. The annual report must
 1748  include operations information as required under s.
 1749  331.310(2)(e).
 1750         Section 40. Paragraph (e) of subsection (2) of section
 1751  331.310, Florida Statutes, is amended to read:
 1752         331.310 Powers and duties of the board of directors.—
 1753         (2) The board of directors shall:
 1754         (e) Prepare an annual report of operations as a supplement
 1755  to the annual report required under s. 331.3051(11). The report
 1756  must shall include, but not be limited to, a balance sheet, an
 1757  income statement, a statement of changes in financial position,
 1758  a reconciliation of changes in equity accounts, a summary of
 1759  significant accounting principles, the auditor’s report, a
 1760  summary of the status of existing and proposed bonding projects,
 1761  comments from management about the year’s business, and
 1762  prospects for the next year, which shall be submitted each year
 1763  by November 30 to the Governor, the President of the Senate, the
 1764  Speaker of the House of Representatives, the minority leader of
 1765  the Senate, and the minority leader of the House of
 1766  Representatives.
 1767         Section 41. Subsection (4) of section 446.50, Florida
 1768  Statutes, is amended to read:
 1769         446.50 Displaced homemakers; multiservice programs; report
 1770  to the Legislature; Displaced Homemaker Trust Fund created.—
 1771         (4) DISPLACED HOMEMAKER PROGRAM STATE PLAN.—
 1772         (a) The Department of Economic Opportunity shall include in
 1773  its annual report required under s. 20.60 a develop a 3-year
 1774  state plan for the displaced homemaker program which shall be
 1775  updated annually. The plan must address, at a minimum, the need
 1776  for programs specifically designed to serve displaced
 1777  homemakers, any necessary service components for such programs
 1778  in addition to those described enumerated in this section, goals
 1779  of the displaced homemaker program with an analysis of the
 1780  extent to which those goals are being met, and recommendations
 1781  for ways to address any unmet program goals. Any request for
 1782  funds for program expansion must be based on the state plan.
 1783         (b)The displaced homemaker program Each annual update must
 1784  address any changes in the components of the 3-year state plan
 1785  and a report that must include, but need not be limited to, the
 1786  following:
 1787         (a)1. The scope of the incidence of displaced homemakers;
 1788         (b)2. A compilation and report, by program, of data
 1789  submitted to the department pursuant to subparagraph (3)(b)3.
 1790  subparagraph 3. by funded displaced homemaker service programs;
 1791         (c)3. An identification and description of the programs in
 1792  the state which receive funding from the department, including
 1793  funding information; and
 1794         (d)4. An assessment of the effectiveness of each displaced
 1795  homemaker service program based on outcome criteria established
 1796  by rule of the department.
 1797         (c) The 3-year state plan must be submitted to the
 1798  President of the Senate, the Speaker of the House of
 1799  Representatives, and the Governor on or before January 1, 2001,
 1800  and annual updates of the plan must be submitted by January 1 of
 1801  each subsequent year.
 1802         Section 42. (1) The tax levied under chapter 212, Florida
 1803  Statutes, may not be collected during the period from 12:01 a.m.
 1804  on August 2, 2013, through 11:59 p.m. on August 4, 2013, on the
 1805  sale of:
 1806         (a) Clothing, wallets, or bags, including handbags,
 1807  backpacks, fanny packs, and diaper bags, but excluding
 1808  briefcases, suitcases, and other garment bags, having a sales
 1809  price of $75 or less per item. As used in this paragraph, the
 1810  term “clothing” means:
 1811         1. Any article of wearing apparel intended to be worn on or
 1812  about the human body, excluding watches, watchbands, jewelry,
 1813  umbrellas, and handkerchiefs; and
 1814         2. All footwear, excluding skis, swim fins, roller blades,
 1815  and skates. 
 1816         (b) School supplies having a sales price of $15 or less per
 1817  item. As used in this paragraph, the term “school supplies”
 1818  means pens, pencils, erasers, crayons, notebooks, notebook
 1819  filler paper, legal pads, binders, lunch boxes, construction
 1820  paper, markers, folders, poster board, composition books, poster
 1821  paper, scissors, cellophane tape, glue or paste, rulers,
 1822  computer disks, protractors, compasses, and calculators.
 1823         (c) Personal computers and related accessories having a
 1824  sales price of $750 or less, purchased for noncommercial home or
 1825  personal use. The term “personal computer” means an electronic
 1826  device that accepts information in digital or similar form and
 1827  manipulates such information for a result based on a sequence of
 1828  instructions. The term includes any electronic book reader,
 1829  laptop, desktop, handheld, tablet, or tower computer but does
 1830  not include cellular telephones, video game consoles, digital
 1831  media receivers, or devices that are not primarily designed to
 1832  process data. The term “related accessories” includes keyboards,
 1833  mice, personal digital assistants, monitors, other peripheral
 1834  devices, modems, routers, and nonrecreational software,
 1835  regardless of whether the accessories are used in association
 1836  with a personal computer base unit; however, the term does not
 1837  include furniture or systems, devices, software, or peripherals
 1838  that are designed or intended primarily for recreational use.
 1839  The term “monitor” does not include a device that includes a
 1840  television tuner.
 1841         (2) The tax exemptions provided in this section do not
 1842  apply to sales within a theme park or entertainment complex as
 1843  defined in s. 509.013(9), Florida Statutes, within a public
 1844  lodging establishment as defined in s. 509.013(4), Florida
 1845  Statutes, or within an airport as defined in s. 330.27(2),
 1846  Florida Statutes.
 1847         (3) The Department of Revenue may, and all conditions are
 1848  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
 1849  and 120.54, Florida Statutes, to administer this section.
 1850         (4) For the 2012-2013 fiscal year, the sum of $235,695 in
 1851  nonrecurring funds is appropriated from the General Revenue Fund
 1852  to the Department of Revenue for the purpose of administrating
 1853  this section. Funds remaining unexpended or unencumbered from
 1854  this appropriation as of June 30, 2013, shall revert and be
 1855  reappropriated for the same purpose in the 2013-2014 fiscal
 1856  year.
 1857         Section 43. Except as otherwise expressly provided in this
 1858  act, this act shall take effect upon becoming a law.