Florida Senate - 2015                             CS for SB 1214
       
       
        
       By the Committee on Appropriations; and Senators Latvala and
       Detert
       
       
       
       
       576-04522D-15                                         20151214c1
    1                        A bill to be entitled                      
    2         An act relating to economic development; amending s.
    3         163.340, F.S.; expanding the definition of the term
    4         “blighted area” to include a substantial number or
    5         percentage of properties damaged by sinkhole activity
    6         which are not adequately repaired or stabilized;
    7         conforming a cross-reference; amending ss. 163.524 and
    8         212.08, F.S.; conforming cross-references; amending s.
    9         212.20, F.S.; deleting an obsolete provision; amending
   10         220.1899, F.S.; conforming a cross-reference; amending
   11         s. 220.191, F.S.; redefining the term “cumulative
   12         capital investment”; amending s. 288.0001, F.S.;
   13         conforming a cross-reference; requiring the Office of
   14         Economic and Demographic Research and the Office of
   15         Program Policy Analysis and Government Accountability
   16         to provide a detailed analysis of the retention of
   17         Major League Baseball spring training baseball
   18         franchises; amending s. 288.005, F.S.; redefining the
   19         term “economic benefits”; amending s. 288.061, F.S.;
   20         requiring the Department of Economic Opportunity to
   21         prescribe a specified application form; requiring the
   22         incentive application to include specified
   23         information; requiring the Office of Economic and
   24         Demographic Research to include guidelines for the
   25         appropriate application of the department’s internal
   26         model in the establishment of the methodology and
   27         model it will use to calculate economic benefits;
   28         requiring that if the Office of Economic and
   29         Demographic Research develops an amended definition of
   30         the term “economic benefits,” it must reflect a
   31         specified requirement; prohibiting the department from
   32         attributing to the business any capital investment
   33         made by a business using state funds; requiring that
   34         the evaluation account for all capital investment
   35         relating to the project; requiring the department’s
   36         evaluation of the application to include specified
   37         information; requiring the department to recommend to
   38         the Governor approval or disapproval of a project that
   39         will receive funds from specified programs; requiring
   40         the department, in recommending a project, to include
   41         justification for the project and proposed performance
   42         conditions that the project must meet to obtain
   43         incentive funds; authorizing the Governor to approve a
   44         project without consulting the Legislature if the
   45         requested funding is less than a specified amount;
   46         requiring the Governor to provide a written
   47         description and evaluation of the project to specified
   48         persons during a specified timeframe; requiring the
   49         recommendation to include proposed payment and
   50         performance conditions that the project must meet in
   51         order to obtain incentive funds and to avoid
   52         sanctions; requiring the Governor to instruct the
   53         department to immediately suspend an action or
   54         proposed action until the Legislative Budget
   55         Commission or the Legislature makes a determination on
   56         the project in certain circumstances; requiring a
   57         project that exceeds a specified amount of funding to
   58         be approved by the Legislative Budget Commission
   59         before final approval by the Governor; requiring a
   60         project that exceeds a specified amount of funding and
   61         that provides a waiver of program requirements to be
   62         approved by the Legislative Budget Commission before
   63         final approval by the Governor; providing that a
   64         project is deemed approved by the Legislative Budget
   65         Commission in certain circumstances; requiring the
   66         department to issue a letter certifying the applicant
   67         as qualified for an award upon approval; specifying
   68         the authorized funding sources related to the term
   69         “project”; requiring the department and the applicant
   70         to enter into an agreement or contract upon
   71         certification; requiring the agreement or contract to
   72         require that the applicant use the workforce
   73         information systems in certain circumstances;
   74         requiring any agreement or contract that requires
   75         capital investment to be made by the business to also
   76         require that such investment remain in the state for
   77         the duration of the agreement or contract; prohibiting
   78         an agreement or contract from having a term of longer
   79         than 10 years; authorizing the department to enter
   80         into a successive agreement or contract for a
   81         specified project under certain circumstances;
   82         providing applicability; requiring the department to
   83         provide specified notice to the Legislature upon the
   84         final execution of each contract or agreement;
   85         requiring the department to provide notice, with a
   86         written description and evaluation, to the Legislature
   87         of certain proposed amendments to an agreement or
   88         contract; requiring the department to provide notice
   89         of the proposed change to specified persons in order
   90         to provide an opportunity for review; providing that a
   91         proposed amendment to an agreement or contract which
   92         reduces projected economic benefits calculated at the
   93         time the agreement or contract was executed by a
   94         specified amount or more or that results in an
   95         economic benefit ratio below a specified level, or if
   96         already below the specified level, by a specified
   97         amount, is subject to specified notice and objection
   98         procedures; requiring the Governor to instruct the
   99         department to immediately suspend an action or
  100         proposed action until the Legislative Budget
  101         Commission or Legislature makes a determination on the
  102         project in certain circumstances; authorizing the
  103         department to execute specified contracts and
  104         agreements from current or future fiscal year
  105         appropriations for specified incentive programs;
  106         prohibiting the total amount of actual or projected
  107         funds approved for a specified payment by the
  108         department from exceeding a specified amount in any
  109         fiscal year for certain programs; providing that the
  110         specified funding limitation may only be waived by the
  111         Legislature in the General Appropriations Act or other
  112         legislation; requiring the department to provide to
  113         the Legislature a list of projected payments for the
  114         following fiscal year and a list of claims actually
  115         filed for payment in the following fiscal year by
  116         specified dates; prohibiting the department from
  117         making a scheduled payment under a contract or
  118         agreement for a given fiscal year until the department
  119         has validated that the applicant has met the
  120         performance requirements of the contract or agreement;
  121         providing for reversion of specified funds that are
  122         unexpended by a specified date in a fiscal year;
  123         prohibiting the transfer of such reverted funds to an
  124         escrow account; requiring the Legislature to annually
  125         appropriate in the General Appropriations Act an
  126         amount estimated to sufficiently satisfy scheduled
  127         payments in a fiscal year; requiring the department to
  128         pay unfunded claims if the amount appropriated by the
  129         Legislature proves insufficient to satisfy the
  130         scheduled payments in a fiscal year; requiring the
  131         department to notify the legislative appropriations
  132         committees of any anticipated shortfall for the
  133         current fiscal year and of the amount it estimates
  134         will be needed to pay claims during the next fiscal
  135         year; amending s. 288.095, F.S.; providing that moneys
  136         credited to the Economic Development Trust Fund
  137         consist of specified funds; restricting the use of
  138         moneys in the Economic Development Incentives Account;
  139         providing that any balance in the account at the end
  140         of the fiscal year remains in the account and is
  141         available for carrying out the purposes of the
  142         account; amending s. 288.1045, F.S.; revising the term
  143         “average wage in the area” to “average private sector
  144         wage in the area”; conforming provisions to changes
  145         made by the act; prohibiting the department from
  146         certifying any applicant as a qualified applicant in
  147         certain circumstances; increasing the number of days
  148         the department may extend the filing date; extending
  149         the future expiration of an applicant for a tax
  150         refund; requiring the department to verify taxes paid;
  151         amending s. 288.106, F.S.; conforming provisions to
  152         changes made by the act; revising terms; increasing
  153         the number of days the department may extend the
  154         filing date; revising the limitations on the average
  155         private sector wage paid by the business; providing
  156         that incentive payments made from a specified account
  157         to a business are not specified repayments of the
  158         actual taxes paid; providing that the amount of state
  159         and local government taxes paid by a business serve as
  160         a specified limitation; amending s. 288.107, F.S.;
  161         revising the term “eligible business”; defining the
  162         term “fixed capital investment”; conforming provisions
  163         to changes made by the act; amending s. 288.108, F.S.;
  164         conforming provisions to changes made by the act;
  165         amending s. 288.1088, F.S.; revising the requirements
  166         for projects eligible for receipt of funds from the
  167         Quick Action Closing Fund; conforming provisions to
  168         changes made by the act; defining the term “average
  169         private sector wage in the area”; requiring a
  170         specified request to be transmitted in writing to the
  171         department with an explanation of the specific
  172         justification for the request; requiring a decision to
  173         be stated in writing with an explanation of the reason
  174         for approving the request if the department approves
  175         the request; prohibiting the department from waiving
  176         more than a specified amount of criteria; revising the
  177         information that the department must include in an
  178         evaluation of an individual proposal for high-impact
  179         business facilities; prohibiting the payment of moneys
  180         from the fund to a business until the scheduled goals
  181         have been achieved; revising the information that must
  182         be included in a contract that sets forth the
  183         conditions for payments of moneys from the fund;
  184         creating s. 288.10881, F.S.; creating the Quick Action
  185         Closing Fund Escrow Account within the State Board of
  186         Administration; providing the composition of the
  187         escrow account; restricting the usage of moneys in the
  188         escrow account to specified payments; requiring the
  189         State Board of Administration to transfer specified
  190         funds to the department for deposit in the State
  191         Economic Enhancement and Development Trust Fund in
  192         certain circumstances; requiring the establishment of
  193         a continuing appropriation category; requiring
  194         specified funds to be returned to the department for
  195         deposit in the State Economic Enhancement and
  196         Development Trust Funds within a specified period;
  197         requiring funds in the escrow account to be managed
  198         under specified investment practices; requiring that
  199         the funds be made available to make specified
  200         payments; requiring the State Board of Administration
  201         to transfer interest earnings on a quarterly basis to
  202         the department for deposit in the State Economic
  203         Enhancement and Development Trust Fund; authorizing
  204         specified funds to be used to fund specified marketing
  205         activities of Enterprise Florida, Inc.; amending s.
  206         288.1089, F.S.; conforming provisions to changes made
  207         by the act; amending s. 288.1097, F.S.; authorizing a
  208         qualified job training organization to participate in
  209         a self-insurance fund; providing that a qualified job
  210         training organization is not subject to specified
  211         requirements; amending ss. 288.11625 and 288.11631,
  212         F.S.; conforming cross-references; amending s.
  213         288.1168, F.S.; requiring the Department of Economic
  214         Opportunity to recertify the professional golf hall of
  215         fame facility annually; requiring the PGA Tour, Inc.,
  216         to increase funding if the facility does not meet
  217         minimum projections; requiring advertising to be done
  218         in consultation with the Florida Tourism Industry
  219         Marketing Corporation; providing for decertification
  220         of the facility under certain circumstances; repealing
  221         s. 288.1169, F.S., relating to state agency funding of
  222         the International Game Fish Association World Center
  223         facility; amending s. 288.1201, F.S.; conforming
  224         provisions to changes made by the act; amending s.
  225         288.125, F.S.; revising the applicability of the term
  226         “entertainment industry”; transferring, renumbering,
  227         and amending s. 288.1251, F.S.; renaming the Office of
  228         Film and Entertainment within the Department of
  229         Economic Opportunity as the Division of Film and
  230         Entertainment within Enterprise Florida, Inc.;
  231         requiring the division to serve as a liaison between
  232         the entertainment industry and other agencies,
  233         commissions, and organizations; requiring the Governor
  234         to appoint the film and entertainment commissioner;
  235         revising the requirements of the division’s strategic
  236         plan; transferring, renumbering, and amending s.
  237         288.1252, F.S.; revising the powers and duties of the
  238         Florida Film and Entertainment Advisory Council;
  239         revising council membership; conforming provisions to
  240         changes made by the act; transferring, renumbering,
  241         and amending s. 288.1253, F.S.; conforming provisions
  242         to changes made by the act; prohibiting the division
  243         and its employees and representatives from accepting
  244         specified accommodations, goods, or services from
  245         specified parties; providing that any person who
  246         accepts any such good or services is subject to
  247         specified penalties; amending s. 288.1254, F.S.;
  248         redefining and revising terms; requiring the
  249         department and the division, rather than the Office of
  250         Film and Entertainment, to be responsible for
  251         applications for the entertainment industry program;
  252         revising provisions relating to the application
  253         process, tax credit eligibility, transfer of tax
  254         credits, election and distribution of tax credits,
  255         allocation of tax credits, forfeiture of tax credits,
  256         and annual report; extending the repeal date;
  257         conforming provisions to changes made by the act;
  258         specifying a date on which the applications on file
  259         with the department and not yet certified are deemed
  260         denied; creating s. 288.1256, F.S.; creating the
  261         entertainment action fund within the department;
  262         defining terms; authorizing a production company to
  263         apply for funds from the entertainment action fund in
  264         certain circumstances; requiring the department and
  265         the division to jointly review and evaluate
  266         applications to determine the eligibility of each
  267         project; requiring the department to select projects
  268         that maximize the return to the state; requiring
  269         certain criteria to be considered by the department
  270         and the division; requiring a production company to
  271         have financing for a project before it applies for
  272         action funds; requiring the department to prescribe a
  273         form for an application with specified information;
  274         requiring that the department make a recommendation to
  275         the Governor to approve or deny an award within a
  276         specified timeframe after the completion of the review
  277         and evaluation; providing that an award of funds may
  278         not constitute more than a specified percentage of
  279         qualified expenditures in this state and prohibiting
  280         the use of such funds to pay wages to nonresidents;
  281         requiring a production to start within a specified
  282         period after it is approved by the Governor; requiring
  283         that the recommendation include performance conditions
  284         that the project must meet to obtain funds; requiring
  285         the department and the production company to enter
  286         into a specified agreement after approval by the
  287         Governor; requiring that the agreement be finalized
  288         and signed by an authorized officer of the production
  289         company within a specified period after approval by
  290         the Governor; prohibiting an approved production
  291         company from simultaneously receiving specified
  292         benefits for the same production; requiring that the
  293         department validate contractor performance and report
  294         such validation in the annual report; prohibiting the
  295         department from approving awards in excess of the
  296         amount appropriated for a fiscal year; requiring the
  297         department to maintain a schedule of funds; providing
  298         that a production company that submits fraudulent
  299         information is liable for reimbursement of specified
  300         costs; providing a penalty; prohibiting the department
  301         from waiving any provision or providing an extension
  302         of time to meet specified requirements; providing an
  303         expiration date; amending s. 288.1258, F.S.;
  304         conforming provisions to changes made by the act;
  305         prohibiting an approved production company from
  306         simultaneously receiving benefits under specified
  307         provisions for the same production; requiring the
  308         department to develop a standardized application form
  309         in cooperation with the division and other agencies;
  310         requiring the qualified production company to submit
  311         aggregate data on specified topics; authorizing a
  312         qualified production company to renew its certificate
  313         of exemption for a specified period; amending s.
  314         288.901, F.S.; revising expertise requirements of
  315         members of the board of directors of Enterprise
  316         Florida, Inc.; amending s. 288.905, F.S.; prohibiting
  317         a former president of Enterprise Florida, Inc., from
  318         receiving compensation for personally representing a
  319         specified entity before the legislative or executive
  320         branch of state government; providing applicability;
  321         amending s. 288.92, F.S.; requiring Enterprise
  322         Florida, Inc., to have a division relating to film and
  323         entertainment; amending s. 288.9622, F.S.; revising
  324         legislative intent; amending s. 288.9624, F.S.;
  325         specifying additional investment sectors for the
  326         Florida Opportunity Fund; amending s. 288.980, F.S.;
  327         removing the requirement that an applicant to the
  328         Defense Infrastructure Grant Program provide matching
  329         funds of a certain amount; requiring the department to
  330         administer the program; expanding eligibility for the
  331         program; defining the term “technological
  332         competitiveness activities”; amending s. 288.9937,
  333         F.S.; requiring the Office of Program Policy Analysis
  334         and Government Accountability to analyze and evaluate
  335         certain programs for a specified period; requiring the
  336         Office of Economic and Demographic Research to
  337         determine the economic benefits of certain programs;
  338         requiring the Office of Program Policy Analysis and
  339         Government Accountability to identify inefficiencies
  340         in certain programs and to recommend changes to such
  341         programs; revising the date by which each office must
  342         submit a report to certain persons; amending s.
  343         420.5087, F.S.; revising the reservation of funds
  344         within each notice of fund availability to specified
  345         tenant groups; creating s. 420.57, F.S.; providing
  346         legislative intent; defining terms; authorizing the
  347         Florida Housing Finance Corporation to provide low
  348         interest loans for construction or rehabilitation of
  349         workforce housing in the Florida Keys Area of Critical
  350         State Concern, subject to certain requirements;
  351         requiring the corporation to select projects for
  352         funding by competitive solicitation, including
  353         consideration of certain factors; specifying factors
  354         all eligible applications must demonstrate; specifying
  355         factors for priority consideration for funding for
  356         projects; authorizing the corporation to adopt rules
  357         for certain purposes; authorizing the corporation to
  358         use a maximum of 2 percent of any funds appropriated
  359         for the program for costs of administration; amending
  360         s. 420.622, F.S.; requiring that the State Office on
  361         Homelessness coordinate among certain agencies and
  362         providers to produce a statewide consolidated
  363         inventory for the state’s entire system of homeless
  364         programs which incorporates regionally developed
  365         plans; directing the State Office on Homelessness to
  366         create a task force to make recommendations regarding
  367         the implementation of a statewide Homeless Management
  368         Information System (HMIS) subject to certain
  369         requirements; requiring the task force to include in
  370         its recommendations the development of a statewide,
  371         centralized coordinated assessment system; requiring
  372         the task force to submit a report to the Council on
  373         Homelessness by a specified date; deleting the
  374         requirement that the Council on Homelessness explore
  375         the potential of creating a statewide Management
  376         Information System and encourage future participation
  377         of certain award or grant recipients; requiring the
  378         State Office on Homelessness to accept and administer
  379         moneys appropriated to it to provide annual Challenge
  380         Grants to certain lead agencies of homeless assistance
  381         continuums of care; removing the requirement that
  382         levels of grant awards be based upon the total
  383         population within the continuum of care catchment area
  384         and reflect the differing degrees of homelessness in
  385         the respective areas; allowing expenditures of
  386         leveraged funds or resources only for eligible
  387         activities subject to certain requirements; providing
  388         that preference for a grant award must be given to
  389         those lead agencies that have demonstrated the ability
  390         to leverage specified federal homeless-assistance
  391         funding, as well as private funding, for the provision
  392         of services to homeless persons; revising preference
  393         conditions relating to grant applicants; requiring the
  394         State Office on Homelessness, in conjunction with the
  395         Council on Homelessness, to establish specific
  396         objectives by which it may evaluate the outcomes of
  397         certain lead agencies; requiring that any funding
  398         through the State Office on Homelessness be
  399         distributed to lead agencies based on their
  400         performance and achievement of specified objectives;
  401         revising the factors that may be included as criteria
  402         for evaluating the performance of lead agencies;
  403         amending s. 420.624, F.S.; revising requirements for
  404         the local homeless assistance continuum of care plan;
  405         providing that the components of a continuum of care
  406         plan should include Rapid ReHousing; requiring that
  407         specified components of a continuum of care plan be
  408         coordinated and integrated with other specified
  409         services and programs; creating s. 420.6265, F.S.;
  410         providing legislative findings and intent relating to
  411         Rapid ReHousing; providing a Rapid ReHousing
  412         methodology; amending s. 420.9071, F.S.; conforming a
  413         cross-reference; redefining the term “rent subsidies”;
  414         amending s. 420.9072, F.S.; prohibiting a county or an
  415         eligible municipality from expending its portion of
  416         the local housing distribution to provide ongoing rent
  417         subsidies; specifying exceptions; amending s.
  418         420.9073, F.S.; requiring the Florida Housing Finance
  419         Corporation to first distribute a certain percentage
  420         of the total amount to be distributed each fiscal year
  421         from the Local Government Housing Trust Fund to the
  422         Department of Children and Families and to the
  423         Department of Economic Opportunity, respectively,
  424         subject to certain requirements; amending s. 420.9075,
  425         F.S.; providing that a certain partnership process of
  426         the State Housing Initiatives Partnership Program
  427         should involve lead agencies of local homeless
  428         assistance continuums of care; encouraging counties
  429         and eligible municipalities to develop a strategy
  430         within their local housing assistance plans which
  431         provides program funds for reducing homelessness;
  432         revising the criteria that apply to awards made to
  433         sponsors or persons for the purpose of providing
  434         housing; requiring that a specified report submitted
  435         by counties and municipalities include a description
  436         of efforts to reduce homelessness; creating s.
  437         420.9089, F.S.; providing legislative findings and
  438         intent relating to the National Housing Trust Fund;
  439         amending s. 477.0135, F.S.; conforming a provision to
  440         changes made by the act; approving specified sports
  441         development project applications; requiring the
  442         department to certify the applicants by a specified
  443         date; defining the term “eligible business”;
  444         authorizing an eligible business to apply for
  445         specified programs in certain circumstances; requiring
  446         the department to provide a list of eligible business
  447         annually to the Department of Revenue; requiring the
  448         department to provide notice to the Department of
  449         Revenue upon the expiration or termination of a
  450         contract; providing an effective date and an
  451         expiration date; providing an appropriation from the
  452         State Economic Enhancement and Development Trust Fund
  453         and Economic Development Trust Fund for specified
  454         purposes; providing an effective date.
  455          
  456  Be It Enacted by the Legislature of the State of Florida:
  457  
  458         Section 1. Subsection (8) of section 163.340, Florida
  459  Statutes, is amended to read:
  460         163.340 Definitions.—The following terms, wherever used or
  461  referred to in this part, have the following meanings:
  462         (8) “Blighted area” means an area in which there are a
  463  substantial number of deteriorated, or deteriorating
  464  structures;, in which conditions, as indicated by government
  465  maintained statistics or other studies, endanger life or
  466  property or are leading to economic distress; or endanger life
  467  or property, and in which two or more of the following factors
  468  are present:
  469         (a) Predominance of defective or inadequate street layout,
  470  parking facilities, roadways, bridges, or public transportation
  471  facilities.;
  472         (b) Aggregate assessed values of real property in the area
  473  for ad valorem tax purposes have failed to show any appreciable
  474  increase over the 5 years prior to the finding of such
  475  conditions.;
  476         (c) Faulty lot layout in relation to size, adequacy,
  477  accessibility, or usefulness.;
  478         (d) Unsanitary or unsafe conditions.;
  479         (e) Deterioration of site or other improvements.;
  480         (f) Inadequate and outdated building density patterns.;
  481         (g) Falling lease rates per square foot of office,
  482  commercial, or industrial space compared to the remainder of the
  483  county or municipality.;
  484         (h) Tax or special assessment delinquency exceeding the
  485  fair value of the land.;
  486         (i) Residential and commercial vacancy rates higher in the
  487  area than in the remainder of the county or municipality.;
  488         (j) Incidence of crime in the area higher than in the
  489  remainder of the county or municipality.;
  490         (k) Fire and emergency medical service calls to the area
  491  proportionately higher than in the remainder of the county or
  492  municipality.;
  493         (l) A greater number of violations of the Florida Building
  494  Code in the area than the number of violations recorded in the
  495  remainder of the county or municipality.;
  496         (m) Diversity of ownership or defective or unusual
  497  conditions of title which prevent the free alienability of land
  498  within the deteriorated or hazardous area.; or
  499         (n) Governmentally owned property with adverse
  500  environmental conditions caused by a public or private entity.
  501         (o) A substantial number or percentage of properties
  502  damaged by sinkhole activity which have not been adequately
  503  repaired or stabilized.
  504  
  505  However, the term “blighted area” also means any area in which
  506  at least one of the factors identified in paragraphs (a) through
  507  (o) is (n) are present and all taxing authorities subject to s.
  508  163.387(2)(a) agree, either by interlocal agreement or
  509  agreements with the agency or by resolution, that the area is
  510  blighted. Such agreement or resolution must be limited to a
  511  determination shall only determine that the area is blighted.
  512  For purposes of qualifying for the tax credits authorized in
  513  chapter 220, “blighted area” means an area as defined in this
  514  subsection.
  515         Section 2. Subsection (3) of section 163.524, Florida
  516  Statutes, is amended to read:
  517         163.524 Neighborhood Preservation and Enhancement Program;
  518  participation; creation of Neighborhood Preservation and
  519  Enhancement Districts; creation of Neighborhood Councils and
  520  Neighborhood Enhancement Plans.—
  521         (3) After the boundaries and size of the Neighborhood
  522  Preservation and Enhancement District have been defined, the
  523  local government shall pass an ordinance authorizing the
  524  creation of the Neighborhood Preservation and Enhancement
  525  District. The ordinance shall contain a finding that the
  526  boundaries of the Neighborhood Preservation and Enhancement
  527  District comply with meet the provisions of s. 163.340(7) or s.
  528  163.340(8)(a)-(o) (8)(a)-(n) or do not contain properties that
  529  are protected by deed restrictions. Such ordinance may be
  530  amended or repealed in the same manner as other local
  531  ordinances.
  532         Section 3. Effective October 1, 2015, paragraph (q) of
  533  subsection (5) of section 212.08, Florida Statutes, is amended
  534  to read:
  535         212.08 Sales, rental, use, consumption, distribution, and
  536  storage tax; specified exemptions.—The sale at retail, the
  537  rental, the use, the consumption, the distribution, and the
  538  storage to be used or consumed in this state of the following
  539  are hereby specifically exempt from the tax imposed by this
  540  chapter.
  541         (5) EXEMPTIONS; ACCOUNT OF USE.—
  542         (q) Entertainment industry tax credit; authorization;
  543  eligibility for credits.—The credits against the state sales tax
  544  authorized pursuant to s. 288.1254 shall be deducted from any
  545  sales and use tax remitted by the dealer to the department by
  546  electronic funds transfer and may only be deducted on a sales
  547  and use tax return initiated through electronic data
  548  interchange. The dealer shall separately state the credit on the
  549  electronic return. The net amount of tax due and payable must be
  550  remitted by electronic funds transfer. If the credit for the
  551  qualified expenditures is larger than the amount owed on the
  552  sales and use tax return that is eligible for the credit, the
  553  unused amount of the credit may be carried forward to a
  554  succeeding reporting period as provided in s. 288.1254(4)(d) s.
  555  288.1254(4)(e). A dealer may only obtain a credit using the
  556  method described in this paragraph subparagraph. A dealer is not
  557  authorized to obtain a credit by applying for a refund.
  558         Section 4. Paragraph (d) of subsection (6) of section
  559  212.20, Florida Statutes, is amended to read:
  560         212.20 Funds collected, disposition; additional powers of
  561  department; operational expense; refund of taxes adjudicated
  562  unconstitutionally collected.—
  563         (6) Distribution of all proceeds under this chapter and ss.
  564  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  565         (d) The proceeds of all other taxes and fees imposed
  566  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  567  and (2)(b) shall be distributed as follows:
  568         1. In any fiscal year, the greater of $500 million, minus
  569  an amount equal to 4.6 percent of the proceeds of the taxes
  570  collected pursuant to chapter 201, or 5.2 percent of all other
  571  taxes and fees imposed pursuant to this chapter or remitted
  572  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
  573  monthly installments into the General Revenue Fund.
  574         2. After the distribution under subparagraph 1., 8.8854
  575  percent of the amount remitted by a sales tax dealer located
  576  within a participating county pursuant to s. 218.61 shall be
  577  transferred into the Local Government Half-cent Sales Tax
  578  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
  579  transferred shall be reduced by 0.1 percent, and the department
  580  shall distribute this amount to the Public Employees Relations
  581  Commission Trust Fund less $5,000 each month, which shall be
  582  added to the amount calculated in subparagraph 3. and
  583  distributed accordingly.
  584         3. After the distribution under subparagraphs 1. and 2.,
  585  0.0956 percent shall be transferred to the Local Government
  586  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
  587  to s. 218.65.
  588         4. After the distributions under subparagraphs 1., 2., and
  589  3., 2.0603 percent of the available proceeds shall be
  590  transferred monthly to the Revenue Sharing Trust Fund for
  591  Counties pursuant to s. 218.215.
  592         5. After the distributions under subparagraphs 1., 2., and
  593  3., 1.3517 percent of the available proceeds shall be
  594  transferred monthly to the Revenue Sharing Trust Fund for
  595  Municipalities pursuant to s. 218.215. If the total revenue to
  596  be distributed pursuant to this subparagraph is at least as
  597  great as the amount due from the Revenue Sharing Trust Fund for
  598  Municipalities and the former Municipal Financial Assistance
  599  Trust Fund in state fiscal year 1999-2000, no municipality shall
  600  receive less than the amount due from the Revenue Sharing Trust
  601  Fund for Municipalities and the former Municipal Financial
  602  Assistance Trust Fund in state fiscal year 1999-2000. If the
  603  total proceeds to be distributed are less than the amount
  604  received in combination from the Revenue Sharing Trust Fund for
  605  Municipalities and the former Municipal Financial Assistance
  606  Trust Fund in state fiscal year 1999-2000, each municipality
  607  shall receive an amount proportionate to the amount it was due
  608  in state fiscal year 1999-2000.
  609         6. Of the remaining proceeds:
  610         a. In each fiscal year, the sum of $29,915,500 shall be
  611  divided into as many equal parts as there are counties in the
  612  state, and one part shall be distributed to each county. The
  613  distribution among the several counties must begin each fiscal
  614  year on or before January 5th and continue monthly for a total
  615  of 4 months. If a local or special law required that any moneys
  616  accruing to a county in fiscal year 1999-2000 under the then
  617  existing provisions of s. 550.135 be paid directly to the
  618  district school board, special district, or a municipal
  619  government, such payment must continue until the local or
  620  special law is amended or repealed. The state covenants with
  621  holders of bonds or other instruments of indebtedness issued by
  622  local governments, special districts, or district school boards
  623  before July 1, 2000, that it is not the intent of this
  624  subparagraph to adversely affect the rights of those holders or
  625  relieve local governments, special districts, or district school
  626  boards of the duty to meet their obligations as a result of
  627  previous pledges or assignments or trusts entered into which
  628  obligated funds received from the distribution to county
  629  governments under then-existing s. 550.135. This distribution
  630  specifically is in lieu of funds distributed under s. 550.135
  631  before July 1, 2000.
  632         b. The department shall distribute $166,667 monthly to each
  633  applicant certified as a facility for a new or retained
  634  professional sports franchise pursuant to s. 288.1162. Up to
  635  $41,667 shall be distributed monthly by the department to each
  636  certified applicant as defined in s. 288.11621 for a facility
  637  for a spring training franchise. However, not more than $416,670
  638  may be distributed monthly in the aggregate to all certified
  639  applicants for facilities for spring training franchises.
  640  Distributions begin 60 days after such certification and
  641  continue for not more than 30 years, except as otherwise
  642  provided in s. 288.11621. A certified applicant identified in
  643  this sub-subparagraph may not receive more in distributions than
  644  expended by the applicant for the public purposes provided in s.
  645  288.1162(5) or s. 288.11621(3).
  646         c. Beginning 30 days after notice by the Department of
  647  Economic Opportunity to the Department of Revenue that an
  648  applicant has been certified as the professional golf hall of
  649  fame pursuant to s. 288.1168 and is open to the public, $166,667
  650  shall be distributed monthly, for up to 300 months, to the
  651  applicant.
  652         d. Beginning 30 days after notice by the Department of
  653  Economic Opportunity to the Department of Revenue that the
  654  applicant has been certified as the International Game Fish
  655  Association World Center facility pursuant to s. 288.1169, and
  656  the facility is open to the public, $83,333 shall be distributed
  657  monthly, for up to 168 months, to the applicant. This
  658  distribution is subject to reduction pursuant to s. 288.1169. A
  659  lump sum payment of $999,996 shall be made after certification
  660  and before July 1, 2000.
  661         e. The department shall distribute up to $83,333 monthly to
  662  each certified applicant as defined in s. 288.11631 for a
  663  facility used by a single spring training franchise, or up to
  664  $166,667 monthly to each certified applicant as defined in s.
  665  288.11631 for a facility used by more than one spring training
  666  franchise. Monthly distributions begin 60 days after such
  667  certification or July 1, 2016, whichever is later, and continue
  668  for not more than 20 years to each certified applicant as
  669  defined in s. 288.11631 for a facility used by a single spring
  670  training franchise or not more than 25 years to each certified
  671  applicant as defined in s. 288.11631 for a facility used by more
  672  than one spring training franchise. A certified applicant
  673  identified in this sub-subparagraph may not receive more in
  674  distributions than expended by the applicant for the public
  675  purposes provided in s. 288.11631(3).
  676         e.f. Beginning 45 days after notice by the Department of
  677  Economic Opportunity to the Department of Revenue that an
  678  applicant has been approved by the Legislature and certified by
  679  the Department of Economic Opportunity under s. 288.11625 or
  680  upon a date specified by the Department of Economic Opportunity
  681  as provided under s. 288.11625(6)(d), the department shall
  682  distribute each month an amount equal to one-twelfth of the
  683  annual distribution amount certified by the Department of
  684  Economic Opportunity for the applicant. The department may not
  685  distribute more than $7 million in the 2014-2015 fiscal year or
  686  more than $13 million annually thereafter under this sub
  687  subparagraph.
  688         7. All other proceeds must remain in the General Revenue
  689  Fund.
  690         Section 5. Effective October 1, 2015, subsection (3) of
  691  section 220.1899, Florida Statutes, is amended to read:
  692         220.1899 Entertainment industry tax credit.—
  693         (3) To the extent that the amount of a tax credit exceeds
  694  the amount due on a return, the balance of the credit may be
  695  carried forward to a succeeding taxable year pursuant to s.
  696  288.1254(4)(d) s. 288.1254(4)(e).
  697         Section 6. Paragraph (b) of subsection (1) of section
  698  220.191, Florida Statutes, is amended to read:
  699         220.191 Capital investment tax credit.—
  700         (1) DEFINITIONS.—For purposes of this section:
  701         (b) “Cumulative capital investment” means the total capital
  702  investment in land, buildings, and equipment made in connection
  703  with a qualifying project during the period from the beginning
  704  of construction of the project to the commencement of
  705  operations. The term does not include any state or local funds,
  706  including funds appropriated to public or private entities, used
  707  for capital investment.
  708         Section 7. Paragraphs (b) and (e) of subsection (2) of
  709  section 288.0001, Florida Statutes, are amended to read:
  710         288.0001 Economic Development Programs Evaluation.—The
  711  Office of Economic and Demographic Research and the Office of
  712  Program Policy Analysis and Government Accountability (OPPAGA)
  713  shall develop and present to the Governor, the President of the
  714  Senate, the Speaker of the House of Representatives, and the
  715  chairs of the legislative appropriations committees the Economic
  716  Development Programs Evaluation.
  717         (2) The Office of Economic and Demographic Research and
  718  OPPAGA shall provide a detailed analysis of economic development
  719  programs as provided in the following schedule:
  720         (b) By January 1, 2015, and every 3 years thereafter, an
  721  analysis of the following:
  722         1. The entertainment industry financial incentive program
  723  established under s. 288.1254.
  724         2. The entertainment industry sales tax exemption program
  725  established under s. 288.1258.
  726         3. VISIT Florida and its programs established or funded
  727  under ss. 288.122, 288.1226, 288.12265, and 288.124.
  728         4. The Florida Sports Foundation and related programs
  729  established under ss. 288.1162, 288.11621, 288.1166, 288.1167,
  730  288.1168, 288.1169, and 288.1171.
  731         (e) Beginning January 1, 2018, and every 3 years
  732  thereafter, an analysis of the Sports Development Program
  733  established under s. 288.11625 and the retention of Major League
  734  Baseball spring training baseball franchises under s. 288.11631.
  735         Section 8. Subsection (1) of section 288.005, Florida
  736  Statutes, is amended to read:
  737         288.005 Definitions.—As used in this chapter, the term:
  738         (1) “Economic benefits” means the direct, indirect, and
  739  induced gains in state revenues as a percentage of the state’s
  740  investment. The state’s investment includes all state funds
  741  spent or forgone to benefit the business, including state funds
  742  appropriated to public and private entities, state grants, tax
  743  exemptions, tax refunds, tax credits, and other state
  744  incentives.
  745         Section 9. Section 288.061, Florida Statutes, is amended to
  746  read:
  747         288.061 Economic development incentive application
  748  process.—
  749         (1) Beginning January 1, 2016, the department shall
  750  prescribe a form upon which an application for an incentive must
  751  be made. At a minimum, the incentive application must include
  752  all of the following:
  753         (a) The applicant’s federal employer identification number,
  754  reemployment assistance account number, and state sales tax
  755  registration number. If such numbers are not available at the
  756  time of application, they must be submitted to the department in
  757  writing before the disbursement of any economic incentive
  758  payments or the grant of any tax credits or refunds.
  759         (b) The applicant’s signature.
  760         (c) The location in this state at which the project is or
  761  will be located.
  762         (d) The anticipated commencement date of the project.
  763         (e) A description of the type of business activity,
  764  product, or research and development undertaken by the
  765  applicant, including the six-digit North American Industry
  766  Classification System code for all activities included in the
  767  project.
  768         (f) An attestation verifying that the information provided
  769  on the application is true and accurate.
  770         (2)(1) Upon receiving a submitted economic development
  771  incentive application, the Division of Strategic Business
  772  Development of the department of Economic Opportunity and
  773  designated staff of Enterprise Florida, Inc., shall review the
  774  application to ensure that the application is complete, whether
  775  and what type of state and local permits may be necessary for
  776  the applicant’s project, whether it is possible to waive such
  777  permits, and what state incentives and amounts of such
  778  incentives may be available to the applicant. The department
  779  shall recommend to the executive director to approve or
  780  disapprove an applicant business. If review of the application
  781  demonstrates that the application is incomplete, the executive
  782  director shall notify the applicant business within the first 5
  783  business days after receiving the application.
  784         (3)(2)Beginning July 1, 2013, The department shall review
  785  and evaluate each economic development incentive application for
  786  the economic benefits of the proposed award of state incentives
  787  proposed for the project. The term “economic benefits” has the
  788  same meaning as in s. 288.005. The Office of Economic and
  789  Demographic Research shall establish the methodology and model
  790  used to calculate the economic benefits, including guidelines
  791  for the appropriate application of the department’s internal
  792  model. For purposes of this requirement, an amended definition
  793  of the term “economic benefits” may be developed by the Office
  794  of Economic and Demographic Research. However, the amended
  795  definition must reflect the requirement of s. 288.005 that the
  796  state’s investment include all state funds spent or forgone to
  797  benefit the business, including state funds appropriated to
  798  public and private entities but excluding state funds spent for
  799  economic development transportation projects under s. 339.2821,
  800  to the extent that those funds should reasonably be known to the
  801  department at the time of approval. In the department’s
  802  evaluation of an economic development incentive application, the
  803  department may not attribute to the business any capital
  804  investment made by the business using state funds. However, the
  805  evaluation must account for all capital investment related to
  806  the project.
  807         (4) The department’s evaluation of the application must
  808  also include all of the following:
  809         (a) A financial analysis of the company, including
  810  information regarding liens and pending or ongoing litigation,
  811  credit ratings, and regulatory filings.
  812         (b) A review of any independent evaluations of the company.
  813         (c) A review of the historical market performance of the
  814  company.
  815         (d) A review of the latest audit of the company’s financial
  816  statement and the related auditor management letter.
  817         (e) A review of any other audits that are related to the
  818  internal controls or management of the company.
  819         (f) A review of performance in connection with past
  820  incentives.
  821         (g) Any other review deemed necessary by the department.
  822         (5)(a)(3)Except as provided in paragraph (b), within 10
  823  business days after the department receives a complete the
  824  submitted economic development incentive application, the
  825  executive director shall approve or disapprove the application
  826  and issue a letter of certification to the applicant which
  827  includes a justification of that decision, unless the business
  828  requests an extension of that time. For purposes of this
  829  paragraph, the term “project” means a project that will receive
  830  funds under any one of the following programs:
  831         1. The Local Government Distressed Area Matching Grant
  832  Program established by s. 288.0659.
  833         2. The qualified defense contractor and space flight
  834  business tax refund program established under s. 288.1045.
  835         3. The qualified target industry business tax refund
  836  authorized under s. 288.106.
  837         4. The brownfield redevelopment bonus refund established
  838  under s. 288.107.
  839         (b) Within 10 business days after the department receives a
  840  complete economic development incentive application for a
  841  project identified in this paragraph, the executive director
  842  shall recommend to the Governor approval or disproval of the
  843  application. The recommendation must include a justification for
  844  the recommendation and the proposed performance conditions that
  845  the project must meet to obtain incentive funds.
  846         1. The Governor may approve a project without consulting
  847  the Legislature for a project that requires less than $2 million
  848  in funding.
  849         2. Except as provided in subparagraph 4., for any project
  850  that requires funding in the amount of at least $2 million and
  851  up to $7.5 million, the Governor shall provide a written
  852  description and evaluation of the project to the chair and vice
  853  chair of the Legislative Budget Commission at least 10 days
  854  before giving final approval for the project. The recommendation
  855  must include proposed payment and performance conditions that
  856  the project must meet in order to obtain incentive funds and to
  857  avoid sanctions. If the chair or vice chair of the Legislative
  858  Budget Commission, the President of the Senate, or the Speaker
  859  of the House of Representatives advises the Governor, in
  860  writing, that his or her planned or proposed action exceeds the
  861  delegated authority of the Governor or is contrary to
  862  legislative policy or intent, the Governor shall instruct the
  863  department to immediately suspend any action planned or proposed
  864  until the Legislative Budget Commission or the Legislature makes
  865  a determination on the project.
  866         3. Any project that requires funding in the amount of $7.5
  867  million or greater must be approved by the Legislative Budget
  868  Commission before final approval by the Governor.
  869         4. Any project that requires funding in the amount of $5
  870  million or greater and that provides a waiver of program
  871  requirements must be approved by the Legislative Budget
  872  Commission prior to final approval by the Governor.
  873         5. Under subparagraphs 3. and 4., the project is deemed
  874  approved by the Legislative Budget Commission if a meeting of
  875  the Legislative Budget Commission is not held or if the project
  876  is not objected to as provided for in this subsection within 30
  877  calendar days after the date the Office of Policy and Budget in
  878  the Executive Office of the Governor submits the written
  879  description and evaluation of the project and the department’s
  880  recommendation, including proposed payment and performance
  881  conditions, to the chair and vice chair of the Legislative
  882  Budget Commission.
  883         6. For purposes of this paragraph, the term “project” means
  884  a project that will receive funds under any one of the following
  885  programs:
  886         a. High-impact business performance grants established
  887  under s. 288.108.
  888         b. The Quick Action Closing Fund established under s.
  889  288.1088.
  890         c. The Innovation Incentive Program created by s. 288.1089.
  891         (c) Upon approval of a project under paragraph (a) or (b),
  892  the department shall issue a letter certifying the applicant as
  893  qualified for an award.
  894         (6)(a) Upon certification, the department and the applicant
  895  shall enter into an agreement or contract. The contract or
  896  agreement or contract with the applicant must specify the total
  897  amount of the award, the performance conditions that must be met
  898  to obtain the award, the schedule for payment, and sanctions
  899  that would apply for failure to meet performance conditions. Any
  900  agreement or contract with the applicant must require that the
  901  applicant use the workforce information systems implemented
  902  under s. 445.011 to advertise job openings created as a result
  903  of the state incentive agreement or contract. Any agreement or
  904  contract that requires capital investment to be made by the
  905  business must also require that such investment remain in this
  906  state for the duration of the agreement or contract. The
  907  department may enter into one agreement or contract covering all
  908  of the state incentives that are being provided to the
  909  applicant. The agreement or contract must provide that release
  910  of funds is contingent upon sufficient appropriation of funds by
  911  the Legislature.
  912         (b) The duration of an agreement or contract may not exceed
  913  10 years. However, the department may enter into a successive
  914  agreement or contract for a specific project to extend the
  915  initial 10-year term, provided that each successive agreement or
  916  contract is contingent upon the successful completion of the
  917  previous agreement or contract. This paragraph does not apply to
  918  a project under s. 220.191 or s. 288.1089.
  919         (c) The department shall provide notice, including an
  920  updated description and evaluation, to the Legislature upon the
  921  final execution of each contract or agreement.
  922         (d) The release of funds for the incentive or incentives
  923  awarded to the applicant depends upon the statutory requirements
  924  of the particular incentive program.
  925         (7)(4) The department shall validate contractor performance
  926  and report such validation in the annual incentives report
  927  required under s. 288.907.
  928         (8)(5)(a) The executive director may not approve an
  929  economic development incentive application unless the
  930  application includes a signed written declaration by the
  931  applicant which states that the applicant has read the
  932  information in the application and that the information is true,
  933  correct, and complete to the best of the applicant’s knowledge
  934  and belief.
  935         (b) After an economic development incentive application is
  936  approved, the awardee shall provide, in each year that the
  937  department is required to validate contractor performance, a
  938  signed written declaration. The written declaration must state
  939  that the awardee has reviewed the information and that the
  940  information is true, correct, and complete to the best of the
  941  awardee’s knowledge and belief.
  942         (9) The department shall provide notice, including a
  943  written description and evaluation, to the Legislature of any
  944  proposed amendment to an agreement or contract that reduces the
  945  projected economic benefits calculated at the time the agreement
  946  or contract was executed by 0.50 or more or changes any
  947  performance conditions or other statutorily required criteria.
  948  In order to provide an opportunity for review, at least 3
  949  business days before signing an amendment to an agreement or
  950  contract, the department shall provide notice of the proposed
  951  change to the chair and vice chair of the Legislative Budget
  952  Commission, the President of the Senate, and the Speaker of the
  953  House of Representatives. However, a proposed amendment to an
  954  agreement or contract is subject to the 10-day notice and
  955  objection procedures specified in this section if the proposed
  956  amendment reduces the projected economic benefits calculated at
  957  the time the agreement or contract was executed to result in an
  958  economic benefit ratio below a statutorily required level for
  959  receipt of funds or, if already below the statutorily required
  960  level, by 0.50 or more. Any such amended agreement or contract
  961  must also provide for a proportionate reduction in the award
  962  amount. If the chair or vice chair of the Legislative Budget
  963  Commission, the President of the Senate, or the Speaker of the
  964  House of Representatives timely advises the Governor, in
  965  writing, that such action or proposed action exceeds the
  966  delegated authority of the Governor or is contrary to
  967  legislative policy or intent, the Governor shall instruct the
  968  department to immediately suspend any action proposed or taken
  969  until the Legislative Budget Commission or the Legislature makes
  970  a determination on the project.
  971         (10)(a) The department is authorized to execute contracts
  972  and agreements that obligate the state to make payments from
  973  appropriations in the current or a future fiscal year for
  974  incentive programs specified in this paragraph. The total amount
  975  of actual or projected funds approved for payment by the
  976  department based on actual project performance and the schedule
  977  of payments for each incentive contract or agreement may not
  978  exceed a combined total of $50 million in any fiscal year for
  979  all of the following:
  980         1. The Local Government Distressed Area Matching Grant
  981  Program established under s. 288.0659.
  982         2. The qualified defense contractor and space flight
  983  business tax refund program established under s. 288.1045.
  984         3. The qualified target industry businesses tax refund
  985  program established under s. 288.106.
  986         4. The brownfield redevelopment bonus refund program
  987  established under s. 288.107.
  988         5. The high-impact business performance grant program
  989  established under s. 288.108.
  990         6. The Quick Action Closing Fund projects established under
  991  s. 288.1088, with the exception of those projects with funds
  992  held in escrow as of June 30, 2015, which are being paid out of
  993  the Quick Action Closing Fund Escrow Account under s. 288.10881.
  994         7. The Innovation Incentive Program established under s.
  995  288.1089.
  996         (b) The funding limitation under paragraph (a) may only be
  997  waived by the Legislature in the General Appropriations Act or
  998  other legislation.
  999         (c) By January 2 of each year, the department shall provide
 1000  to the Legislature a list of projected payments for the
 1001  following fiscal year and, by March 1 of each year, the
 1002  department shall provide to the Legislature a list of claims
 1003  actually filed for payment in the following fiscal year. The
 1004  department may not make a scheduled payment under a contract or
 1005  agreement for a given fiscal year until the department has
 1006  validated that the applicant has met the performance
 1007  requirements of the contract or agreement. Any funds
 1008  appropriated for scheduled payments in a fiscal year which are
 1009  unexpended by June 30 of that year shall revert in accordance
 1010  with s. 216.301 and may not be transferred to an escrow account.
 1011         (d) The Legislature shall annually appropriate in the
 1012  General Appropriations Act an amount estimated to be sufficient
 1013  to satisfy scheduled payments in the coming fiscal year. If the
 1014  amount appropriated by the Legislature proves insufficient to
 1015  satisfy the scheduled payments, the department shall pay the
 1016  unfunded claims from the appropriation for the next fiscal year.
 1017  By March 1 of each year, the department shall notify the
 1018  legislative appropriations committees of any such anticipated
 1019  shortfall for the current fiscal year and of the amount it
 1020  estimates will be needed to pay claims during the next fiscal
 1021  year.
 1022         (11)(6) The department is authorized to adopt rules to
 1023  implement this section.
 1024         Section 10. Section 288.095, Florida Statutes, is amended
 1025  to read:
 1026         288.095 Economic Development Trust Fund.—
 1027         (1) The Economic Development Trust Fund is created within
 1028  the Department of Economic Opportunity. Moneys deposited into
 1029  the fund must be used only to support the authorized activities
 1030  and operations of the department. Moneys credited to the trust
 1031  fund consist of local financial support funds.
 1032         (2) There is created, within the Economic Development Trust
 1033  Fund, the Economic Development Incentives Account. The Economic
 1034  Development Incentives Account consists of moneys transferred
 1035  from local governments as local financial support appropriated
 1036  to the account for purposes of the tax incentives programs
 1037  authorized under ss. 288.1045, and 288.106, and 288.107 local
 1038  financial support provided under ss. 288.1045 and 288.106.
 1039  Moneys in the Economic Development Incentives Account may be
 1040  used only to pay tax refunds and make other payments authorized
 1041  under s. 288.1045, s. 288.106, or s. 288.107, and may only be
 1042  expended pursuant to legislative appropriation or an approved
 1043  amendment to the department’s operating budget pursuant to
 1044  chapter 216. Notwithstanding s. 216.301, and pursuant to s.
 1045  216.351, any balance in the account at the end of a fiscal year
 1046  remains in the account and is available for carrying out the
 1047  purposes of the account shall be subject to the provisions of s.
 1048  216.301(1)(a).
 1049         (3)(a) The department may approve applications for
 1050  certification pursuant to ss. 288.1045(3) and 288.106. However,
 1051  the total state share of tax refund payments may not exceed $35
 1052  million.
 1053         (b)The total amount of tax refund claims approved for
 1054  payment by the department based on actual project performance
 1055  may not exceed the amount appropriated to the Economic
 1056  Development Incentives Account for such purposes for the fiscal
 1057  year. Claims for tax refunds under ss. 288.1045 and 288.106
 1058  shall be paid in the order the claims are approved by the
 1059  department. In the event the Legislature does not appropriate an
 1060  amount sufficient to satisfy the tax refunds under ss. 288.1045
 1061  and 288.106 in a fiscal year, the department shall pay the tax
 1062  refunds from the appropriation for the following fiscal year. By
 1063  March 1 of each year, the department shall notify the
 1064  legislative appropriations committees of the Senate and House of
 1065  Representatives of any anticipated shortfall in the amount of
 1066  funds needed to satisfy claims for tax refunds from the
 1067  appropriation for the current fiscal year.
 1068         (c) Moneys in the Economic Development Incentives Account
 1069  may be used only to pay tax refunds and make other payments
 1070  authorized under s. 288.1045, s. 288.106, or s. 288.107.
 1071         (d) The department may adopt rules necessary to carry out
 1072  the provisions of this subsection, including rules providing for
 1073  the use of moneys in the Economic Development Incentives Account
 1074  and for the administration of the Economic Development
 1075  Incentives Account.
 1076         Section 11. Paragraph (b) of subsection (1), paragraphs
 1077  (a), (c), (e), and (f) of subsection (2), paragraphs (e) and (h)
 1078  of subsection (3), paragraphs (a), (b), (d), and (e) of
 1079  subsection (5), and subsection (7) of section 288.1045, Florida
 1080  Statutes, are amended to read:
 1081         288.1045 Qualified defense contractor and space flight
 1082  business tax refund program.—
 1083         (1) DEFINITIONS.—As used in this section:
 1084         (b) “Average private sector wage in the area” means the
 1085  average of all private sector wages and salaries in the state,
 1086  the county, or in the standard metropolitan area in which the
 1087  business unit is located.
 1088         (2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.—
 1089         (a) There shall be allowed, from the Economic Development
 1090  Trust Fund, a refund to a qualified applicant for the amount of
 1091  eligible taxes certified by the department which were paid by
 1092  such qualified applicant. The total amount of refunds for all
 1093  fiscal years for each qualified applicant shall be determined
 1094  pursuant to subsection (3). The annual amount of a refund to a
 1095  qualified applicant shall be determined pursuant to subsection
 1096  (5).
 1097         (c) Contingent upon an annual appropriation by the
 1098  Legislature, The department may not approve not more in tax
 1099  refunds than the amount appropriated to the Economic Development
 1100  Trust Fund for tax refunds, for a fiscal year than the amount
 1101  specified in s. 288.061 pursuant to subsection (5) and s.
 1102  288.095.
 1103         (e) After entering into a tax refund agreement pursuant to
 1104  subsection (4), a qualified applicant may:
 1105         1. Receive refunds from the account for corporate income
 1106  taxes due and paid pursuant to chapter 220 by that business
 1107  beginning with the first taxable year of the business which
 1108  begins after entering into the agreement.
 1109         2. Receive refunds from the account for the following taxes
 1110  due and paid by that business after entering into the agreement:
 1111         a. Taxes on sales, use, and other transactions paid
 1112  pursuant to chapter 212.
 1113         b. Intangible personal property taxes paid pursuant to
 1114  chapter 199.
 1115         c. Excise taxes paid on documents pursuant to chapter 201.
 1116         d. Ad valorem taxes paid, as defined in s. 220.03(1)(a) on
 1117  June 1, 1996.
 1118         e. State communications services taxes administered under
 1119  chapter 202. This provision does not apply to the gross receipts
 1120  tax imposed under chapter 203 and administered under chapter 202
 1121  or the local communications services tax authorized under s.
 1122  202.19.
 1123  
 1124  However, a qualified applicant may not receive a tax refund
 1125  pursuant to this section for any amount of credit, refund, or
 1126  exemption granted such contractor for any of such taxes. If a
 1127  refund for such taxes is provided by the department, which taxes
 1128  are subsequently adjusted by the application of any credit,
 1129  refund, or exemption granted to the qualified applicant other
 1130  than that provided in this section, the qualified applicant
 1131  shall reimburse the department Economic Development Trust Fund
 1132  for the amount of such credit, refund, or exemption. A qualified
 1133  applicant must notify and tender payment to the department
 1134  within 20 days after receiving a credit, refund, or exemption,
 1135  other than that provided in this section.
 1136         (f) Any qualified applicant who fraudulently claims this
 1137  refund is liable for repayment of the refund to the department
 1138  Economic Development Trust Fund plus a mandatory penalty of 200
 1139  percent of the tax refund which shall be deposited into the
 1140  General Revenue Fund. Any qualified applicant who fraudulently
 1141  claims this refund commits a felony of the third degree,
 1142  punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
 1143         (3) APPLICATION PROCESS; REQUIREMENTS; AGENCY
 1144  DETERMINATION.—
 1145         (e) To qualify for review by the department, the
 1146  application of an applicant must, at a minimum, establish the
 1147  following to the satisfaction of the department:
 1148         1. The jobs proposed to be provided under the application,
 1149  pursuant to subparagraph (b)6., subparagraph (c)6., or
 1150  subparagraph (j)6., must pay an estimated annual average wage
 1151  equaling at least 115 percent of the average private sector wage
 1152  in the area where the project is to be located.
 1153         2. The consolidation of a Department of Defense contract
 1154  must result in a net increase of at least 25 percent in the
 1155  number of jobs at the applicant’s facilities in this state or
 1156  the addition of at least 80 jobs at the applicant’s facilities
 1157  in this state.
 1158         3. The conversion of defense production jobs to nondefense
 1159  production jobs must result in net increases in nondefense
 1160  employment at the applicant’s facilities in this state.
 1161         4. The Department of Defense contract or the space flight
 1162  business contract cannot allow the business to include the costs
 1163  of relocation or retooling in its base as allowable costs under
 1164  a cost-plus, or similar, contract.
 1165         5. A business unit of the applicant must have derived not
 1166  less than 60 percent of its gross receipts in this state from
 1167  Department of Defense contracts or space flight business
 1168  contracts over the applicant’s last fiscal year, and must have
 1169  derived not less than an average of 60 percent of its gross
 1170  receipts in this state from Department of Defense contracts or
 1171  space flight business contracts over the 5 years preceding the
 1172  date an application is submitted pursuant to this section. This
 1173  subparagraph does not apply to any application for certification
 1174  based on a contract for reuse of a defense-related facility.
 1175         6. The reuse of a defense-related facility must result in
 1176  the creation of at least 100 jobs at such facility.
 1177         7. A new space flight business contract or the
 1178  consolidation of a space flight business contract must result in
 1179  net increases in space flight business employment at the
 1180  applicant’s facilities in this state.
 1181         (h) The department may not certify any applicant as a
 1182  qualified applicant when the value of tax refunds to be included
 1183  in that letter of certification exceeds the available amount of
 1184  authority to certify a new business in any fiscal year
 1185  businesses as determined pursuant to s. 288.061(10) in s.
 1186  288.095(3). A letter of certification that approves an
 1187  application must specify the maximum amount of a tax refund that
 1188  is to be available to the contractor for each fiscal year and
 1189  the total amount of tax refunds for all fiscal years.
 1190         (5) ANNUAL CLAIM FOR REFUND.—
 1191         (a) To be eligible to claim any scheduled tax refund,
 1192  qualified applicants who have entered into a written agreement
 1193  with the department pursuant to subsection (4) and who have
 1194  entered into a valid new Department of Defense contract, entered
 1195  into a valid new space flight business contract, commenced the
 1196  consolidation of a space flight business contract, commenced the
 1197  consolidation of a Department of Defense contract, commenced the
 1198  conversion of defense production jobs to nondefense production
 1199  jobs, or entered into a valid contract for reuse of a defense
 1200  related facility must apply by January 31 of each fiscal year to
 1201  the department for tax refunds scheduled to be paid from the
 1202  appropriation for the fiscal year that begins on July 1
 1203  following the January 31 claims-submission date. The department
 1204  may, upon written request, grant up to a 60-day 30-day extension
 1205  of the filing date. The application must include a notarized
 1206  signature of an officer of the applicant.
 1207         (b) The department shall verify claim for refund by the
 1208  qualified applicant must include a copy of all receipts
 1209  pertaining to the payment of taxes for which a claim for refund
 1210  is sought, and data related to achieving each performance item
 1211  contained in the tax refund agreement pursuant to subsection
 1212  (4). The amount requested as a tax refund may not exceed the
 1213  amount for the relevant fiscal year in the written agreement
 1214  entered pursuant to subsection (4).
 1215         (d) The department, with assistance from the Department of
 1216  Revenue, shall, by June 30 following the scheduled date for
 1217  submitting the tax refund claim, specify by written order the
 1218  approval or disapproval of the tax refund claim and, if
 1219  approved, the amount of the tax refund that is authorized to be
 1220  paid to the qualified applicant for the annual tax refund. The
 1221  department may grant up to a 60-day an extension of this date
 1222  upon the request of the qualified applicant for the purpose of
 1223  filing additional information in support of the claim.
 1224         (e) The total amount of tax refunds approved by the
 1225  department under this section in any fiscal year may not exceed
 1226  the amount authorized under s. 288.061(10) s. 288.095(3).
 1227         (7) EXPIRATION.—An applicant may not be certified as
 1228  qualified under this section after June 30, 2020 2014. A tax
 1229  refund agreement existing on that date shall continue in effect
 1230  in accordance with its terms.
 1231         Section 12. Paragraphs (k) and (q) of subsection (2),
 1232  paragraphs (a), (d), (e), and (g) of subsection (3), paragraphs
 1233  (b) and (e) of subsection (4), and paragraphs (a) and (d)
 1234  through (g) of subsection (6) of section 288.106, Florida
 1235  Statutes, are amended, present subsection (9) is redesignated as
 1236  subsection (10), and a new subsection (9) is added to that
 1237  section, to read:
 1238         288.106 Tax refund program for qualified target industry
 1239  businesses.—
 1240         (2) DEFINITIONS.—As used in this section:
 1241         (k) “Local financial support exemption option” means the
 1242  option to exercise an exemption from the local financial support
 1243  requirement available to an any applicant whose project is
 1244  located in a brownfield area, a rural city, or a rural
 1245  community. Any applicant that exercises this option is not
 1246  eligible for more than 80 percent of the total tax refunds
 1247  allowed such applicant under this section.
 1248         (q) “Target industry business” means a corporate
 1249  headquarters business or any business that is engaged in one of
 1250  the target industries identified pursuant to the following
 1251  criteria developed by the department in consultation with
 1252  Enterprise Florida, Inc.:
 1253         1. Future growth.—Industry forecasts should indicate strong
 1254  expectation for future growth in both employment and output,
 1255  according to the most recent available data. Special
 1256  consideration should be given to businesses that export goods
 1257  to, or provide services in, international markets and businesses
 1258  that replace domestic and international imports of goods or
 1259  services.
 1260         2. Stability.—The industry should not be subject to
 1261  periodic layoffs, whether due to seasonality or sensitivity to
 1262  volatile economic variables such as weather. The industry should
 1263  also be relatively resistant to recession, so that the demand
 1264  for products of this industry is not typically subject to
 1265  decline during an economic downturn.
 1266         3. High wage.—The industry should pay relatively high wages
 1267  compared to statewide or area averages.
 1268         4. Market and resource independent.—The location of
 1269  industry businesses should not be dependent on Florida markets
 1270  or resources as indicated by industry analysis, except for
 1271  businesses in the renewable energy industry.
 1272         5. Industrial base diversification and strengthening.—The
 1273  industry should contribute toward expanding or diversifying the
 1274  state’s or area’s economic base, as indicated by analysis of
 1275  employment and output shares compared to national and regional
 1276  trends. Special consideration should be given to industries that
 1277  strengthen regional economies by adding value to basic products
 1278  or building regional industrial clusters as indicated by
 1279  industry analysis. Special consideration should also be given to
 1280  the development of strong industrial clusters that include
 1281  defense and homeland security businesses.
 1282         6. Positive economic impact.—The industry is expected to
 1283  have strong positive economic impacts on or benefits to the
 1284  state or regional economies. Special consideration should be
 1285  given to industries that facilitate the development of the state
 1286  as a hub for domestic and global trade and logistics.
 1287  
 1288  The term does not include any business engaged in retail
 1289  industry activities; any electrical utility company as defined
 1290  in s. 366.02(2); any phosphate or other solid minerals
 1291  severance, mining, or processing operation; any oil or gas
 1292  exploration or production operation; or any business subject to
 1293  regulation by the Division of Hotels and Restaurants of the
 1294  Department of Business and Professional Regulation. Any business
 1295  within NAICS code 5611 or 5614, office administrative services
 1296  and business support services, respectively, or any business
 1297  within NAICS code 611310 which offers only baccalaureate or
 1298  higher degree programs that address health care workforce demand
 1299  may be considered a target industry business only after the
 1300  local governing body and Enterprise Florida, Inc., make a
 1301  determination that the community where the business may locate
 1302  has conditions affecting the fiscal and economic viability of
 1303  the local community or area, including but not limited to,
 1304  factors such as low per capita income, high unemployment, high
 1305  underemployment, and a lack of year-round stable employment
 1306  opportunities, and such conditions may be improved by the
 1307  location of such a business to the community. By January 1 of
 1308  every 3rd year, beginning January 1, 2011, the department, in
 1309  consultation with Enterprise Florida, Inc., economic development
 1310  organizations, the State University System, local governments,
 1311  employee and employer organizations, market analysts, and
 1312  economists, shall review and, as appropriate, revise the list of
 1313  such target industries and submit the list to the Governor, the
 1314  President of the Senate, and the Speaker of the House of
 1315  Representatives.
 1316         (3) TAX REFUND; ELIGIBLE AMOUNTS.—
 1317         (a) There shall be allowed, from the account, a refund to a
 1318  qualified target industry business for the amount of eligible
 1319  taxes certified by the department that were paid by the
 1320  business. The total amount of refunds for all fiscal years for
 1321  each qualified target industry business must be determined
 1322  pursuant to subsection (4). The annual amount of a refund to a
 1323  qualified target industry business must be determined pursuant
 1324  to subsection (6).
 1325         (d) After entering into a tax refund agreement under
 1326  subsection (5), a qualified target industry business may:
 1327         1. Receive refunds from the account for the following taxes
 1328  due and paid by that business beginning with the first taxable
 1329  year of the business that begins after entering into the
 1330  agreement:
 1331         a. Corporate income taxes under chapter 220.
 1332         b. Insurance premium tax under s. 624.509.
 1333         2. Receive refunds from the account for the following taxes
 1334  due and paid by that business after entering into the agreement:
 1335         a. Taxes on sales, use, and other transactions under
 1336  chapter 212.
 1337         b. Intangible personal property taxes under chapter 199.
 1338         c. Excise taxes on documents under chapter 201.
 1339         d. Ad valorem taxes paid, as defined in s. 220.03(1).
 1340         e. State communications services taxes administered under
 1341  chapter 202. This provision does not apply to the gross receipts
 1342  tax imposed under chapter 203 and administered under chapter 202
 1343  or the local communications services tax authorized under s.
 1344  202.19.
 1345         (e) However, a qualified target industry business may not
 1346  receive a refund under this section for any amount of credit,
 1347  refund, or exemption previously granted to that business for any
 1348  of the taxes listed in paragraph (d). If a refund for such taxes
 1349  is provided by the department, which taxes are subsequently
 1350  adjusted by the application of any credit, refund, or exemption
 1351  granted to the qualified target industry business other than as
 1352  provided in this section, the business shall reimburse the
 1353  department account for the amount of that credit, refund, or
 1354  exemption. A qualified target industry business shall notify and
 1355  tender payment to the department within 20 days after receiving
 1356  any credit, refund, or exemption other than one provided in this
 1357  section.
 1358         (g) A qualified target industry business that fraudulently
 1359  claims a refund under this section:
 1360         1. Is liable for repayment of the amount of the refund to
 1361  the department account, plus a mandatory penalty in the amount
 1362  of 200 percent of the tax refund which shall be deposited into
 1363  the General Revenue Fund.
 1364         2. Commits a felony of the third degree, punishable as
 1365  provided in s. 775.082, s. 775.083, or s. 775.084.
 1366         (4) APPLICATION AND APPROVAL PROCESS.—
 1367         (b) To qualify for review by the department, the
 1368  application of a target industry business must, at a minimum,
 1369  establish the following to the satisfaction of the department:
 1370         1.a. The jobs proposed to be created under the application,
 1371  pursuant to subparagraph (a)4., must pay an estimated annual
 1372  average wage equaling at least 115 percent of the average
 1373  private sector wage in the area where the business is to be
 1374  located or the statewide private sector average wage. The
 1375  governing board of the local governmental entity providing the
 1376  local financial support of the jurisdiction where the qualified
 1377  target industry business is to be located shall notify the
 1378  department and Enterprise Florida, Inc., which calculation of
 1379  the average private sector wage in the area must be used as the
 1380  basis for the business’s wage commitment. In determining the
 1381  average annual wage, the department shall include only new
 1382  proposed jobs, and wages for existing jobs shall be excluded
 1383  from this calculation.
 1384         b. The department may waive the average wage requirement at
 1385  the request of the local governing body recommending the project
 1386  and Enterprise Florida, Inc. The department may waive the wage
 1387  requirement for a project located in a brownfield area
 1388  designated under s. 376.80, in a rural city, in a rural
 1389  community, in an enterprise zone, or for a manufacturing project
 1390  at any location in the state if the jobs proposed to be created
 1391  pay an estimated annual average wage equaling at least 100
 1392  percent of the average private sector wage in the area where the
 1393  business is to be located, only if the merits of the individual
 1394  project or the specific circumstances in the community in
 1395  relationship to the project warrant such action. If the local
 1396  governing body and Enterprise Florida, Inc., make such a
 1397  recommendation, it must be transmitted in writing with, and the
 1398  specific justification for the waiver recommendation must be
 1399  explained. If the department elects to waive the wage
 1400  requirement, the waiver must be stated in writing with, and the
 1401  reasons for granting the waiver must be explained.
 1402         2. The target industry business’s project must result in
 1403  the creation of at least 10 jobs at the project and, in the case
 1404  of an expansion of an existing business, must result in a net
 1405  increase in employment of at least 10 percent at the business.
 1406  At the request of the local governing body recommending the
 1407  project and Enterprise Florida, Inc., the department may waive
 1408  this requirement for a business in a rural community or
 1409  enterprise zone if the merits of the individual project or the
 1410  specific circumstances in the community in relationship to the
 1411  project warrant such action. If the local governing body and
 1412  Enterprise Florida, Inc., make such a request, the request must
 1413  be transmitted in writing with an explanation of, and the
 1414  specific justification for the request must be explained. If the
 1415  department elects to grant the request, the grant must be stated
 1416  in writing and explain, and the reason for granting the request
 1417  must be explained.
 1418         3. The business activity or product for the applicant’s
 1419  project must be within an industry identified by the department
 1420  as a target industry business that contributes to the economic
 1421  growth of the state and the area in which the business is
 1422  located, that produces a higher standard of living for residents
 1423  of this state in the new global economy, or that can be shown to
 1424  make an equivalent contribution to the area’s and state’s
 1425  economic progress.
 1426         (e) The department may not certify any target industry
 1427  business as a qualified target industry business if the value of
 1428  tax refunds to be included in that letter of certification
 1429  exceeds the available amount of authority to certify a new
 1430  business in any fiscal year businesses as determined pursuant to
 1431  s. 288.061(10) in s. 288.095(3). However, Except as provided in
 1432  paragraph (2)(k), if the commitments of local financial support
 1433  represent less than 20 percent of the eligible tax refund
 1434  payments, or to otherwise preserve the viability and fiscal
 1435  integrity of the program, the department may certify a qualified
 1436  target industry business to receive tax refund payments of less
 1437  than the allowable amounts specified in paragraph (3)(b). A
 1438  letter of certification that approves an application must
 1439  specify the maximum amount of tax refund that will be available
 1440  to the qualified industry business in each fiscal year and the
 1441  total amount of tax refunds that will be available to the
 1442  business for all fiscal years.
 1443         (6) ANNUAL CLAIM FOR REFUND.—
 1444         (a) To be eligible to claim any scheduled tax refund, a
 1445  qualified target industry business that has entered into a tax
 1446  refund agreement with the department under subsection (5) must
 1447  apply by January 31 of each fiscal year to the department for
 1448  the tax refund scheduled to be paid from the appropriation for
 1449  the fiscal year that begins on July 1 following the January 31
 1450  claims-submission date. The department may, upon written
 1451  request, grant up to a 60-day 30-day extension of the filing
 1452  date for claims due on or after January 31, 2015.
 1453         (d) A tax refund may not be approved for a qualified target
 1454  industry business unless the required local financial support
 1455  has been paid into the account for that refund. Except as
 1456  provided in paragraph (2)(k), if the local financial support
 1457  provided is less than 20 percent of the approved tax refund, the
 1458  tax refund must be reduced. In no event may the tax refund
 1459  exceed an amount that is equal to 5 times the amount of the
 1460  local financial support received. Further, funding from local
 1461  sources includes any tax abatement granted to that business
 1462  under s. 196.1995 or the appraised market value of municipal or
 1463  county land conveyed or provided at a discount to that business.
 1464  The amount of any tax refund for such business approved under
 1465  this section must be reduced by the amount of any such tax
 1466  abatement granted or the value of the land granted, and the
 1467  limitations in subsection (3) and paragraph (4)(e) must be
 1468  reduced by the amount of any such tax abatement or the value of
 1469  the land granted. A report listing all sources of the local
 1470  financial support shall be provided to the department when such
 1471  support is paid to the account.
 1472         (e) A prorated tax refund, less a 5 percent penalty, shall
 1473  be approved for a qualified target industry business if all
 1474  other applicable requirements have been satisfied and the
 1475  business proves to the satisfaction of the department that:
 1476         1. It has achieved at least 80 percent of its projected
 1477  employment; and
 1478         2. The average wage paid by the business is at least 90
 1479  percent of that the average wage specified in the tax refund
 1480  agreement. However, the average wage may not be, but in no case
 1481  less than 115 percent of the average private sector wage in the
 1482  area available at the time of certification; or, if the business
 1483  requested the additional per-job tax refund authorized in
 1484  paragraph (3)(b) for wages of at least 150 percent of the
 1485  average private sector wage in the area available at the time of
 1486  certification, less than 135 percent of the average private
 1487  sector wage in the area available at the time of certification;,
 1488  or if the business requested the additional per-job tax refund
 1489  authorized in paragraph (3)(b) for wages of at least 150 percent
 1490  or 200 percent of the average private sector wage in the area
 1491  available at the time of certification, less than 180 percent of
 1492  the average private sector wage in the area available at the
 1493  time of certification if the business requested the additional
 1494  per-job tax refund authorized in paragraph (3)(b) for wages
 1495  above those levels. The prorated tax refund shall be calculated
 1496  by multiplying the tax refund amount for which the qualified
 1497  target industry business would have been eligible, if all
 1498  applicable requirements had been satisfied, by the percentage of
 1499  the average employment specified in the tax refund agreement
 1500  which was achieved, and by the percentage of the average wages
 1501  specified in the tax refund agreement which was achieved.
 1502         (f) The department, with such assistance as may be required
 1503  from the Department of Revenue, shall, by June 30 following the
 1504  scheduled date for submission of the tax refund claim, specify
 1505  by written order the approval or disapproval of the tax refund
 1506  claim and, if approved, the amount of the tax refund that is
 1507  authorized to be paid to the qualified target industry business
 1508  for the annual tax refund. The department may grant up to a 60
 1509  day an extension of this date on the request of the qualified
 1510  target industry business for the purpose of filing additional
 1511  information in support of the claim.
 1512         (g) The total amount of tax refund claims approved by the
 1513  department under this section in any fiscal year may must not
 1514  exceed the amount authorized under s. 288.061(10) s. 288.095(3).
 1515         (9) INCENTIVE PAYMENTS.—The incentive payments made to a
 1516  business pursuant to this section are not repayments of the
 1517  actual taxes paid to the state or to a local government by the
 1518  business. The amount of state and local government taxes paid by
 1519  a business serve as a limitation on the amount of incentive
 1520  payments a business may receive.
 1521         Section 13. Paragraph (d) of subsection (1), subsection
 1522  (2), paragraph (b) of subsection (3), and paragraphs (d), (e),
 1523  and (i) of subsection (4) of section 288.107, Florida Statutes,
 1524  are amended to read:
 1525         288.107 Brownfield redevelopment bonus refunds.—
 1526         (1) DEFINITIONS.—As used in this section:
 1527         (d) “Eligible business” means:
 1528         1. A qualified target industry business as defined in s.
 1529  288.106(2); or
 1530         2. A business that can demonstrate that it has made a fixed
 1531  capital investment of at least $2 million in mixed-use business
 1532  activities, including multiunit housing, commercial, retail, and
 1533  industrial in brownfield areas eligible for bonus refunds, and
 1534  that provides benefits to its employees.
 1535         (2) BROWNFIELD REDEVELOPMENT BONUS REFUND.—Bonus refunds
 1536  shall be approved by the department as specified in the final
 1537  order and allowed from the account as follows:
 1538         (a) A bonus refund of $2,500 shall be allowed to any
 1539  qualified target industry business as defined in s. 288.106 for
 1540  each new Florida job created in a brownfield area eligible for
 1541  bonus refunds which is claimed on the qualified target industry
 1542  business’s annual refund claim authorized in s. 288.106(6).
 1543         (b) A bonus refund of up to $2,500 shall be allowed to any
 1544  other eligible business as defined in subparagraph (1)(d)2. for
 1545  each new Florida job created in a brownfield area eligible for
 1546  bonus refunds which is claimed under an annual claim procedure
 1547  similar to the annual refund claim authorized in s. 288.106(6).
 1548  The amount of the refund shall be equal to 20 percent of the
 1549  average annual wage for the jobs created.
 1550         (3) CRITERIA.—The minimum criteria for participation in the
 1551  brownfield redevelopment bonus refund are:
 1552         (b) The completion of a fixed capital investment of at
 1553  least $2 million in mixed-use business activities, including
 1554  multiunit housing, commercial, retail, and industrial in
 1555  brownfield areas eligible for bonus refunds, by an eligible
 1556  business applying for a refund under paragraph (2)(b) which
 1557  provides benefits to its employees. As used in this paragraph,
 1558  the term fixed capital investment” does not include state funds
 1559  used for the capital investment, including state funds
 1560  appropriated to public and private entities.
 1561         (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.—
 1562         (d) After entering into a tax refund agreement as provided
 1563  in s. 288.106 or other similar agreement for other eligible
 1564  businesses as defined in paragraph (1)(e), an eligible business
 1565  may receive brownfield redevelopment bonus refunds from the
 1566  account pursuant to s. 288.106(3)(d).
 1567         (e) An eligible business that fraudulently claims a refund
 1568  under this section:
 1569         1. Is liable for repayment of the amount of the refund to
 1570  the department account, plus a mandatory penalty in the amount
 1571  of 200 percent of the tax refund, which shall be deposited into
 1572  the General Revenue Fund.
 1573         2. Commits a felony of the third degree, punishable as
 1574  provided in s. 775.082, s. 775.083, or s. 775.084.
 1575         (i) The total amount of the bonus refunds approved by the
 1576  department under this section in any fiscal year may must not
 1577  exceed the total amount specified in s. 288.061(10) appropriated
 1578  to the Economic Development Incentives Account for this purpose
 1579  for the fiscal year. In the event that the Legislature does not
 1580  appropriate an amount sufficient to satisfy projections by the
 1581  department for brownfield redevelopment bonus refunds under this
 1582  section in a fiscal year, the department shall, not later than
 1583  July 15 of such year, determine the proportion of each
 1584  brownfield redevelopment bonus refund claim which shall be paid
 1585  by dividing the amount appropriated for tax refunds for the
 1586  fiscal year by the projected total of brownfield redevelopment
 1587  bonus refund claims for the fiscal year. The amount of each
 1588  claim for a brownfield redevelopment bonus tax refund shall be
 1589  multiplied by the resulting quotient. If, after the payment of
 1590  all such refund claims, funds remain in the Economic Development
 1591  Incentives Account for brownfield redevelopment tax refunds, the
 1592  department shall recalculate the proportion for each refund
 1593  claim and adjust the amount of each claim accordingly.
 1594         Section 14. Subsection (4) of section 288.108, Florida
 1595  Statutes, is amended to read:
 1596         288.108 High-impact business.—
 1597         (4) AUTHORITY TO APPROVE QUALIFIED HIGH-IMPACT BUSINESS
 1598  PERFORMANCE GRANTS.—
 1599         (a) The total amount of active performance grants scheduled
 1600  for payment by the department in any single fiscal year may not
 1601  exceed the amount specified in s. 288.061(10) lesser of $30
 1602  million or the amount appropriated by the Legislature for that
 1603  fiscal year for qualified high-impact business performance
 1604  grants. If the scheduled grant payments are not made in the year
 1605  for which they were scheduled in the qualified high-impact
 1606  business agreement and are rescheduled as authorized in
 1607  paragraph (3)(e), they are, for purposes of this paragraph,
 1608  deemed to have been paid in the year in which they were
 1609  originally scheduled in the qualified high-impact business
 1610  agreement.
 1611         (b) If the Legislature does not appropriate an amount
 1612  sufficient to satisfy the qualified high-impact business
 1613  performance grant payments scheduled for any fiscal year, the
 1614  department shall, not later than July 15 of that year, determine
 1615  the proportion of each grant payment which may be paid by
 1616  dividing the amount appropriated for qualified high-impact
 1617  business performance grant payments for the fiscal year by the
 1618  total performance grant payments scheduled in all performance
 1619  grant agreements for the fiscal year. The amount of each grant
 1620  scheduled for payment in that fiscal year must be multiplied by
 1621  the resulting quotient. All businesses affected by this
 1622  calculation must be notified by August 1 of each fiscal year.
 1623  If, after the payment of all the refund claims, funds remain in
 1624  the appropriation for payment of qualified high-impact business
 1625  performance grants, the department shall recalculate the
 1626  proportion for each performance grant payment and adjust the
 1627  amount of each claim accordingly.
 1628         Section 15. Subsections (2), (3), and (4) of section
 1629  288.1088, Florida Statutes, are amended to read:
 1630         288.1088 Quick Action Closing Fund.—
 1631         (2) There is created within the department the Quick Action
 1632  Closing Fund. Except as provided in subsection (3), projects
 1633  eligible for receipt of funds from the Quick Action Closing Fund
 1634  must shall:
 1635         (a) Be in an industry as referenced in s. 288.106.
 1636         (b) Have a positive economic benefit ratio of at least 4 to
 1637  1 5 to 1.
 1638         (c) Be an inducement to the project’s location or expansion
 1639  in the state.
 1640         (d) Pay an average annual wage of at least 125 percent of
 1641  the average areawide or statewide private sector average wage in
 1642  the area. As used in this section, the term “average private
 1643  sector wage in the area” means statewide private sector average
 1644  wage or the average of all private sector wages in the county or
 1645  in the standard metropolitan area in which the project is
 1646  located as determined by the department.
 1647         (e) Be supported by the local community in which the
 1648  project is to be located.
 1649         (3)(a) The department and Enterprise Florida, Inc., shall
 1650  jointly review applications pursuant to s. 288.061 and determine
 1651  the eligibility of each project consistent with the criteria in
 1652  subsection (2).
 1653         (b) If the local governing body and Enterprise Florida,
 1654  Inc., decide to request a waiver of the criteria in subsection
 1655  (2), the request must be transmitted in writing to the
 1656  department with an explanation of the specific justification for
 1657  the request. If the department approves the request, the
 1658  decision must be stated in writing with an explanation of the
 1659  reason for approving the request.
 1660         (c) The department may not waive more than two of the
 1661  criteria in subsection (2), and a waiver of these criteria may
 1662  be considered only under the following criteria:
 1663         1. If the department determines the existence of Based on
 1664  extraordinary circumstances;
 1665         2. In order to mitigate the impact of the conclusion of the
 1666  space shuttle program; or
 1667         3. In rural areas of opportunity if the project would
 1668  significantly benefit the local or regional economy.
 1669         (d) The criteria in subsection (2) may not be waived if:
 1670         1. The economic benefit ratio would be below 2 to 1, or for
 1671  a corporate headquarters business as defined in s. 288.106,
 1672  would be below 1.5 to 1; or
 1673         2. The average annual wage would be below 100 percent of
 1674  the average private sector wage in the area.
 1675         (e) The criteria that the incentive be an inducement to the
 1676  project’s location or expansion in this state may not be waived.
 1677         (4)(b) The department shall evaluate individual proposals
 1678  for high-impact business facilities. Such evaluation must
 1679  include, but need not be limited to:
 1680         (a)1. A description of the type of facility or
 1681  infrastructure, its operations, and the associated product or
 1682  service associated with the facility.
 1683         (b)2. The minimum and maximum number of full-time
 1684  equivalent jobs that will be created by the facility and the
 1685  total estimated average annual wages of those jobs or, in the
 1686  case of privately developed rural infrastructure, the types of
 1687  business activities and jobs stimulated by the investment.
 1688         (c)3. The cumulative amount of investment to be dedicated
 1689  to the facility within a specified period.
 1690         (d)4. A statement of any special impacts the facility is
 1691  expected to stimulate in a particular business sector in the
 1692  state or regional economy or in the state’s universities and
 1693  community colleges.
 1694         (e)5. A statement of the role the incentive is expected to
 1695  play in the decision of the applicant business to locate or
 1696  expand in this state or for the private investor to provide
 1697  critical rural infrastructure.
 1698         (f)6. A report evaluating the quality and value of the
 1699  company submitting a proposal. The report must include:
 1700         1.a. A financial analysis of the company, including an
 1701  evaluation of the company’s short-term liquidity ratio as
 1702  measured by its assets to liability, the company’s profitability
 1703  ratio, and the company’s long-term solvency as measured by its
 1704  debt-to-equity ratio;
 1705         2.b. The historical market performance of the company;
 1706         3.c. A review of any independent evaluations of the
 1707  company;
 1708         4.d. A review of the latest audit of the company’s
 1709  financial statement and the related auditor’s management letter;
 1710  and
 1711         5.e. A review of any other types of audits that are related
 1712  to the internal and management controls of the company.
 1713         (c)1. Within 7 business days after evaluating a project,
 1714  the department shall recommend to the Governor approval or
 1715  disapproval of a project for receipt of funds from the Quick
 1716  Action Closing Fund. In recommending a project, the department
 1717  shall include proposed performance conditions that the project
 1718  must meet to obtain incentive funds.
 1719         2. The Governor may approve projects without consulting the
 1720  Legislature for projects requiring less than $2 million in
 1721  funding.
 1722         3. For projects requiring funding in the amount of $2
 1723  million to $5 million, the Governor shall provide a written
 1724  description and evaluation of a project recommended for approval
 1725  to the chair and vice chair of the Legislative Budget Commission
 1726  at least 10 days prior to giving final approval for a project.
 1727  The recommendation must include proposed performance conditions
 1728  that the project must meet in order to obtain funds.
 1729         4. If the chair or vice chair of the Legislative Budget
 1730  Commission or the President of the Senate or the Speaker of the
 1731  House of Representatives timely advises the Executive Office of
 1732  the Governor, in writing, that such action or proposed action
 1733  exceeds the delegated authority of the Executive Office of the
 1734  Governor or is contrary to legislative policy or intent, the
 1735  Executive Office of the Governor shall void the release of funds
 1736  and instruct the department to immediately change such action or
 1737  proposed action until the Legislative Budget Commission or the
 1738  Legislature addresses the issue. Notwithstanding such
 1739  requirement, any project exceeding $5 million must be approved
 1740  by the Legislative Budget Commission prior to the funds being
 1741  released.
 1742         (5)(d) Upon the approval of the Governor, the department
 1743  and the business shall enter into a contract that sets forth the
 1744  conditions for payment of moneys from the fund. Such payment may
 1745  not be made to the business until the scheduled goals have been
 1746  achieved. The contract must include the total amount of funds
 1747  awarded; the minimum and maximum amount of funds that may be
 1748  awarded, if applicable; the performance conditions that must be
 1749  met to obtain the award, including, but not limited to, net new
 1750  employment in the state, average salary, and total capital
 1751  investment incurred by the business, and the minimum and maximum
 1752  number of jobs that will be created, if applicable; demonstrate
 1753  a baseline of current service and a measure of enhanced
 1754  capability; the methodology for validating performance; the
 1755  schedule of payments from the fund; and sanctions for failure to
 1756  meet performance conditions. The contract must provide that
 1757  payment of moneys from the fund is contingent upon sufficient
 1758  appropriation of funds by the Legislature.
 1759         (6)(e) The department shall validate contractor performance
 1760  and report such validation in the annual incentives report
 1761  required under s. 288.907.
 1762         (4) Funds appropriated by the Legislature for purposes of
 1763  implementing this section shall be placed in reserve and may
 1764  only be released pursuant to the legislative consultation and
 1765  review requirements set forth in this section.
 1766         Section 16. Section 288.10881, Florida Statutes, is created
 1767  to read:
 1768         288.10881 Quick Action Closing Fund Escrow Account.—
 1769         (1)There is created within the State Board of
 1770  Administration the Quick Action Closing Fund Escrow Account. The
 1771  Quick Action Closing Fund Escrow Account shall consist of moneys
 1772  transferred from Enterprise Florida, Inc., which were held in an
 1773  escrow account on June 30, 2015, for approved Quick Action
 1774  Closing Fund contracts or agreements.
 1775         (2)Moneys in the Quick Action Closing Fund Escrow Account
 1776  may be used only for making payments pursuant to contracts or
 1777  agreements for specified projects authorized under s. 288.1088.
 1778         (3)After an independent third party has verified that an
 1779  applicant has satisfied all of the requirements of the agreement
 1780  or contract, and the department has determined that an applicant
 1781  meets the required project performance criteria and that a
 1782  payment is due, the State Board of Administration shall transfer
 1783  the funds for the payment to the department for deposit in the
 1784  State Economic Enhancement and Development Trust Fund. A
 1785  continuing appropriation category shall be established to make
 1786  payments from the Quick Action Closing Fund Escrow Account.
 1787         (4)Any funds in the Quick Action Closing Fund Escrow
 1788  Account which are encumbered by a contract or agreement that
 1789  does not meet the requirements or that is terminated must be
 1790  returned to the department for deposit in the State Economic
 1791  Enhancement and Development Trust Fund within 10 calendar days
 1792  after the date the department notifies the State Board of
 1793  Administration of the encumbrance.
 1794         (5)Funds in the Quick Action Closing Fund Escrow Account
 1795  shall be managed in accordance with the best investment
 1796  practices and invested in a manner designed to generate the
 1797  maximum amount of interest earnings. The funds must be available
 1798  to make payments pursuant to Quick Action Closing Fund contracts
 1799  or agreements. The State Board of Administration shall transfer
 1800  interest earnings on a quarterly basis to the department for
 1801  deposit in the State Economic Enhancement and Development Trust
 1802  Fund.
 1803         (6)Subject to a specific appropriation, funds transferred
 1804  from the State Board of Administration under subsections (4) and
 1805  (5) may be used to fund the marketing activities of Enterprise
 1806  Florida, Inc.
 1807         Section 17. By July 10, 2015, Enterprise Florida, Inc.,
 1808  shall transfer any funds held in an escrow account on June 30,
 1809  2015, for approved Quick Action Closing Fund contracts or
 1810  agreements to the State Board of Administration for deposit in
 1811  the Quick Action Closing Fund Escrow Account.
 1812         Section 18. Paragraph (b) of subsection (2), paragraphs (a)
 1813  and (d) of subsection (4), subsection (7), and paragraph (b) of
 1814  subsection (8) of section 288.1089, Florida Statutes, are
 1815  amended to read:
 1816         288.1089 Innovation Incentive Program.—
 1817         (2) As used in this section, the term:
 1818         (b) “Average private sector wage in the area” means the
 1819  statewide average wage in the private sector or the average of
 1820  all private sector wages in the county or in the standard
 1821  metropolitan area in which the project is located as determined
 1822  by the department.
 1823         (4) To qualify for review by the department, the applicant
 1824  must, at a minimum, establish the following to the satisfaction
 1825  of the department:
 1826         (a) The jobs created by the project must pay an estimated
 1827  annual average wage equaling at least 130 percent of the average
 1828  private sector wage in the area. The department may waive this
 1829  average wage requirement at the request of Enterprise Florida,
 1830  Inc., for a project located in a rural area, a brownfield area,
 1831  or an enterprise zone, when the merits of the individual project
 1832  or the specific circumstances in the community in relationship
 1833  to the project warrant such action. A recommendation for waiver
 1834  by Enterprise Florida, Inc., must include a specific
 1835  justification for the waiver and be transmitted to the
 1836  department in writing. If the department elects to waive the
 1837  wage requirement, the waiver must be stated in writing and
 1838  explain and the reasons for granting the waiver must be
 1839  explained.
 1840         (d) For an alternative and renewable energy project in this
 1841  state, the project must:
 1842         1. Demonstrate a plan for significant collaboration with an
 1843  institution of higher education;
 1844         2. Provide the state, at a minimum, a cumulative break-even
 1845  economic benefit within a 20-year period;
 1846         3. Include matching funds provided by the applicant or
 1847  other available sources. The match requirement may be reduced or
 1848  waived in rural areas of opportunity or reduced in rural areas,
 1849  brownfield areas, and enterprise zones;
 1850         4. Be located in this state; and
 1851         5. Provide at least 35 direct, new jobs that pay an
 1852  estimated annual average wage that equals at least 130 percent
 1853  of the average private sector wage in the area.
 1854         (7) Upon receipt of the evaluation and recommendation from
 1855  the department, the Governor shall approve or deny an award
 1856  pursuant to s. 288.061. In recommending approval of an award,
 1857  the department shall include proposed performance conditions
 1858  that the applicant must meet in order to obtain incentive funds
 1859  and any other conditions that must be met before the receipt of
 1860  any incentive funds. The Governor shall consult with the
 1861  President of the Senate and the Speaker of the House of
 1862  Representatives before giving approval for an award. Upon review
 1863  and approval of an award by the Legislative Budget Commission,
 1864  the Executive Office of the Governor shall release the funds.
 1865         (8)
 1866         (b) Additionally, agreements signed on or after July 1,
 1867  2009, must include the following provisions:
 1868         1. Notwithstanding subsection (4), a requirement that the
 1869  jobs created by the recipient of the incentive funds pay an
 1870  annual average wage at least equal to the relevant industry’s
 1871  annual average wage or at least 130 percent of the average
 1872  private sector wage in the area, whichever is greater.
 1873         2. A reinvestment requirement. Each recipient of an award
 1874  shall reinvest up to 15 percent of net royalty revenues,
 1875  including revenues from spin-off companies and the revenues from
 1876  the sale of stock it receives from the licensing or transfer of
 1877  inventions, methods, processes, and other patentable discoveries
 1878  conceived or reduced to practice using its facilities in Florida
 1879  or its Florida-based employees, in whole or in part, and to
 1880  which the recipient of the grant becomes entitled during the 20
 1881  years following the effective date of its agreement with the
 1882  department. Each recipient of an award also shall reinvest up to
 1883  15 percent of the gross revenues it receives from naming
 1884  opportunities associated with any facility it builds in this
 1885  state. Reinvestment payments shall commence no later than 6
 1886  months after the recipient of the grant has received the final
 1887  disbursement under the contract and shall continue until the
 1888  maximum reinvestment, as specified in the contract, has been
 1889  paid. Reinvestment payments shall be remitted to the department
 1890  for deposit in the Biomedical Research Trust Fund for companies
 1891  specializing in biomedicine or life sciences, or in the Economic
 1892  Development Trust Fund for companies specializing in fields
 1893  other than biomedicine or the life sciences. If these trust
 1894  funds no longer exist at the time of the reinvestment, the
 1895  state’s share of reinvestment shall be deposited in their
 1896  successor trust funds as determined by law. Each recipient of an
 1897  award shall annually submit a schedule of the shares of stock
 1898  held by it as payment of the royalty required by this paragraph
 1899  and report on any trades or activity concerning such stock. Each
 1900  recipient’s reinvestment obligations survive the expiration or
 1901  termination of its agreement with the state.
 1902         3. Requirements for the establishment of internship
 1903  programs or other learning opportunities for educators and
 1904  secondary, postsecondary, graduate, and doctoral students.
 1905         4. A requirement that the recipient submit quarterly
 1906  reports and annual reports related to activities and performance
 1907  to the department, according to standardized reporting periods.
 1908         5. A requirement for an annual accounting to the department
 1909  of the expenditure of funds disbursed under this section.
 1910         6. A process for amending the agreement.
 1911         Section 19. Subsection (5) is added to section 288.1097,
 1912  Florida Statutes, to read:
 1913         288.1097 Qualified job training organizations;
 1914  certification; duties.—
 1915         (5) Notwithstanding s. 624.4625(1)(b), a qualified job
 1916  training organization that has been certified is eligible to
 1917  participate in a self-insurance fund authorized by s. 624.4625
 1918  and is not subject to the requirements of s. 624.4621.
 1919         Section 20. Subsections (1) and (3), paragraph (a) of
 1920  subsection (5), and paragraph (e) of subsection (7) of section
 1921  288.11625, Florida Statutes, are amended to read:
 1922         288.11625 Sports development.—
 1923         (1) ADMINISTRATION.—The department shall serve as the state
 1924  agency responsible for screening applicants for state funding
 1925  under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
 1926         (3) PURPOSE.—The purpose of this section is to provide
 1927  applicants state funding under s. 212.20(6)(d)6.e. s.
 1928  212.20(6)(d)6.f. for the public purpose of constructing,
 1929  reconstructing, renovating, or improving a facility.
 1930         (5) EVALUATION PROCESS.—
 1931         (a) Before recommending an applicant to receive a state
 1932  distribution under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f., the
 1933  department must verify that:
 1934         1. The applicant or beneficiary is responsible for the
 1935  construction, reconstruction, renovation, or improvement of a
 1936  facility and obtained at least three bids for the project.
 1937         2. If the applicant is not a unit of local government, a
 1938  unit of local government holds title to the property on which
 1939  the facility and project are, or will be, located.
 1940         3. If the applicant is a unit of local government in whose
 1941  jurisdiction the facility is, or will be, located, the unit of
 1942  local government has an exclusive intent agreement to negotiate
 1943  in this state with the beneficiary.
 1944         4. A unit of local government in whose jurisdiction the
 1945  facility is, or will be, located supports the application for
 1946  state funds. Such support must be verified by the adoption of a
 1947  resolution, after a public hearing, that the project serves a
 1948  public purpose.
 1949         5. The applicant or beneficiary has not previously
 1950  defaulted or failed to meet any statutory requirements of a
 1951  previous state-administered sports-related program under s.
 1952  288.1162, s. 288.11621, s. 288.11631, or this section.
 1953  Additionally, the applicant or beneficiary is not currently
 1954  receiving state distributions under s. 212.20 for the facility
 1955  that is the subject of the application, unless the applicant
 1956  demonstrates that the franchise that applied for a distribution
 1957  under s. 212.20 no longer plays at the facility that is the
 1958  subject of the application.
 1959         6. The applicant or beneficiary has sufficiently
 1960  demonstrated a commitment to employ residents of this state,
 1961  contract with Florida-based firms, and purchase locally
 1962  available building materials to the greatest extent possible.
 1963         7. If the applicant is a unit of local government, the
 1964  applicant has a certified copy of a signed agreement with a
 1965  beneficiary for the use of the facility. If the applicant is a
 1966  beneficiary, the beneficiary must enter into an agreement with
 1967  the department. The applicant’s or beneficiary’s agreement must
 1968  also require the following:
 1969         a. The beneficiary must reimburse the state for state funds
 1970  that will be distributed if the beneficiary relocates or no
 1971  longer occupies or uses the facility as the facility’s primary
 1972  tenant before the agreement expires. Reimbursements must be sent
 1973  to the Department of Revenue for deposit into the General
 1974  Revenue Fund.
 1975         b. The beneficiary must pay for signage or advertising
 1976  within the facility. The signage or advertising must be placed
 1977  in a prominent location as close to the field of play or
 1978  competition as is practicable, must be displayed consistent with
 1979  signage or advertising in the same location and of like value,
 1980  and must feature Florida advertising approved by the Florida
 1981  Tourism Industry Marketing Corporation.
 1982         8. The project will commence within 12 months after
 1983  receiving state funds or did not commence before January 1,
 1984  2013.
 1985         (7) CONTRACT.—An applicant approved by the Legislature and
 1986  certified by the department must enter into a contract with the
 1987  department which:
 1988         (e) Requires the applicant to reimburse the state by
 1989  electing to do one of the following:
 1990         1. After all distributions have been made, reimburse at the
 1991  end of the contract term any amount by which the total
 1992  distributions made under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
 1993  exceed actual new incremental state sales taxes generated by
 1994  sales at the facility during the contract, plus a 5 percent
 1995  penalty on that amount.
 1996         2. After the applicant begins to submit the independent
 1997  analysis under paragraph (c), reimburse each year any amount by
 1998  which the previous year’s annual distribution exceeds 75 percent
 1999  of the actual new incremental state sales taxes generated by
 2000  sales at the facility.
 2001  
 2002  Any reimbursement due to the state must be made within 90 days
 2003  after the applicable distribution under this paragraph. If the
 2004  applicant is unable or unwilling to reimburse the state for such
 2005  amount, the department may place a lien on the applicant’s
 2006  facility. If the applicant is a municipality or county, it may
 2007  reimburse the state from its half-cent sales tax allocation, as
 2008  provided in s. 218.64(3). Reimbursements must be sent to the
 2009  Department of Revenue for deposit into the General Revenue Fund.
 2010         Section 21. Paragraph (c) of subsection (2) and paragraphs
 2011  (a), (c), and (d) of subsection (3) of section 288.11631,
 2012  Florida Statutes, are amended to read:
 2013         288.11631 Retention of Major League Baseball spring
 2014  training baseball franchises.—
 2015         (2) CERTIFICATION PROCESS.—
 2016         (c) Each applicant certified on or after July 1, 2013,
 2017  shall enter into an agreement with the department which:
 2018         1. Specifies the amount of the state incentive funding to
 2019  be distributed. The amount of state incentive funding per
 2020  certified applicant may not exceed $20 million. However, if a
 2021  certified applicant’s facility is used by more than one spring
 2022  training franchise, the maximum amount may not exceed $50
 2023  million, and the Department of Revenue shall make distributions
 2024  to the applicant pursuant to s. 212.20(6)(d)6.d. s.
 2025  212.20(6)(d)6.e.
 2026         2. States the criteria that the certified applicant must
 2027  meet in order to remain certified. These criteria must include a
 2028  provision stating that the spring training franchise must
 2029  reimburse the state for any funds received if the franchise does
 2030  not comply with the terms of the contract. If bonds were issued
 2031  to construct or renovate a facility for a spring training
 2032  franchise, the required reimbursement must be equal to the total
 2033  amount of state distributions expected to be paid from the date
 2034  the franchise violates the agreement with the applicant through
 2035  the final maturity of the bonds.
 2036         3. States that the certified applicant is subject to
 2037  decertification if the certified applicant fails to comply with
 2038  this section or the agreement.
 2039         4. States that the department may recover state incentive
 2040  funds if the certified applicant is decertified.
 2041         5. Specifies the information that the certified applicant
 2042  must report to the department.
 2043         6. Includes any provision deemed prudent by the department.
 2044         (3) USE OF FUNDS.—
 2045         (a) A certified applicant may use funds provided under s.
 2046  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. only to:
 2047         1. Serve the public purpose of constructing or renovating a
 2048  facility for a spring training franchise.
 2049         2. Pay or pledge for the payment of debt service on, or to
 2050  fund debt service reserve funds, arbitrage rebate obligations,
 2051  or other amounts payable with respect thereto, bonds issued for
 2052  the construction or renovation of such facility, or for the
 2053  reimbursement of such costs or the refinancing of bonds issued
 2054  for such purposes.
 2055         (c) The Department of Revenue may not distribute funds
 2056  under s. 212.20(6)(d)6.d. s. 212.20(6)(d)6.e. until July 1,
 2057  2016. Further, the Department of Revenue may not distribute
 2058  funds to an applicant certified on or after July 1, 2013, until
 2059  it receives notice from the department that:
 2060         1. The certified applicant has encumbered funds under
 2061  either subparagraph (a)1. or subparagraph (a)2.; and
 2062         2. If applicable, any existing agreement with a spring
 2063  training franchise for the use of a facility has expired.
 2064         (d)1. All certified applicants shall place unexpended state
 2065  funds received pursuant to s. 212.20(6)(d)6.d. s.
 2066  212.20(6)(d)6.e. in a trust fund or separate account for use
 2067  only as authorized in this section.
 2068         2. A certified applicant may request that the department
 2069  notify the Department of Revenue to suspend further
 2070  distributions of state funds made available under s.
 2071  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. for 12 months after
 2072  expiration of an existing agreement with a spring training
 2073  franchise to provide the certified applicant with an opportunity
 2074  to enter into a new agreement with a spring training franchise,
 2075  at which time the distributions shall resume.
 2076         3. The expenditure of state funds distributed to an
 2077  applicant certified after July 1, 2013, must begin within 48
 2078  months after the initial receipt of the state funds. In
 2079  addition, the construction or renovation of a spring training
 2080  facility must be completed within 24 months after the project’s
 2081  commencement.
 2082         Section 22. Subsection (6) of section 288.1168, Florida
 2083  Statutes, is amended to read:
 2084         288.1168 Professional golf hall of fame facility.—
 2085         (6) Beginning in 2016, the department must annually
 2086  recertify every 10 years that the facility is open, continues to
 2087  be the only professional golf hall of fame in the United States
 2088  recognized by the PGA Tour, Inc., and is meeting the minimum
 2089  projections for attendance or sales tax revenue as required at
 2090  the time of original certification.
 2091         (a) For each year If the facility is not certified as
 2092  meeting the minimum projections, the PGA Tour, Inc., shall
 2093  increase its required advertising contribution of $2 million
 2094  annually to $3 $2.5 million annually in lieu of reduction of any
 2095  funds as provided by s. 212.20. The additional $1 million
 2096  $500,000 must be allocated in its entirety for the use and
 2097  promotion of generic Florida advertising as determined by the
 2098  department in consultation with the Florida Tourism Industry
 2099  Marketing Corporation. The facility must be prominently featured
 2100  in at least 10 percent, but no more than 25 percent, of such
 2101  advertising.
 2102         (b) If the facility is not open to the public or is no
 2103  longer in use as the only professional golf hall of fame in the
 2104  United States recognized by the PGA Tour, Inc., the facility
 2105  shall be decertified the entire $2.5 million for advertising
 2106  must be used for generic Florida advertising as determined by
 2107  the department.
 2108         Section 23. Section 288.1169, Florida Statutes, is
 2109  repealed.
 2110         Section 24. Subsection (2) of section 288.1201, Florida
 2111  Statutes, is amended to read:
 2112         288.1201 State Economic Enhancement and Development Trust
 2113  Fund.—
 2114         (2) The trust fund is established for use as a depository
 2115  for funds to be used for the purposes specified in subsection
 2116  (1). Moneys to be credited to the trust fund shall consist of
 2117  documentary stamp tax proceeds as specified in law, local
 2118  financial support funds, interest earnings, reversions specified
 2119  in law, and cash advances from other trust funds. Funds shall be
 2120  expended only pursuant to legislative appropriation or an
 2121  approved amendment to the department’s operating budget pursuant
 2122  to the provisions of chapter 216.
 2123         Section 25. Effective October 1, 2015, section 288.125,
 2124  Florida Statutes, is amended to read:
 2125         288.125 Definition of term “entertainment industry.”—For
 2126  the purposes of ss. 288.1254, 288.1256, 288.1258, 288.913,
 2127  288.914, and 288.915 ss. 288.1251-288.1258, the term
 2128  “entertainment industry” means those persons or entities engaged
 2129  in the operation of motion picture or television studios or
 2130  recording studios; those persons or entities engaged in the
 2131  preproduction, production, or postproduction of motion pictures,
 2132  made-for-television movies, television programming, digital
 2133  media projects, commercial advertising, music videos, or sound
 2134  recordings; and those persons or entities providing products or
 2135  services directly related to the preproduction, production, or
 2136  postproduction of motion pictures, made-for-television movies,
 2137  television programming, digital media projects, commercial
 2138  advertising, music videos, or sound recordings, including, but
 2139  not limited to, the broadcast industry.
 2140         Section 26. Effective October 1, 2015, section 288.1251,
 2141  Florida Statutes, is transferred, renumbered as section 288.913,
 2142  Florida Statutes, and amended to read:
 2143         288.913 288.1251 Promotion and development of entertainment
 2144  industry; Division Office of Film and Entertainment; creation;
 2145  purpose; powers and duties.—
 2146         (1) CREATION.—
 2147         (a)The Division of Film and Entertainment is There is
 2148  hereby created within Enterprise Florida, Inc., the department
 2149  the Office of Film and Entertainment for the purpose of
 2150  developing, recruiting, marketing, promoting, and providing
 2151  services to the state’s entertainment industry. The division
 2152  shall serve as a liaison between the entertainment industry and
 2153  other state and local governmental agencies, local film
 2154  commissions, and labor organizations.
 2155         (2)(b)COMMISSIONER.—The Governor shall appoint the film
 2156  and entertainment commissioner, who shall serve at the pleasure
 2157  of the Governor department shall conduct a national search for a
 2158  qualified person to fill the position of Commissioner of Film
 2159  and Entertainment when the position is vacant. The executive
 2160  director of the department has the responsibility to hire the
 2161  film commissioner. The commissioner is subject to the
 2162  requirements of s. 288.901(1)(c). Qualifications for the film
 2163  commissioner include, but are not limited to, the following:
 2164         (a)1. A working knowledge of and experience with the
 2165  equipment, personnel, financial, and day-to-day production
 2166  operations of the industries to be served by the division Office
 2167  of Film and Entertainment;
 2168         (b)2. Marketing and promotion experience related to the
 2169  film and entertainment industries to be served;
 2170         (c)3. Experience working with a variety of individuals
 2171  representing large and small entertainment-related businesses,
 2172  industry associations, local community entertainment industry
 2173  liaisons, and labor organizations; and
 2174         (d)4. Experience working with a variety of state and local
 2175  governmental agencies.
 2176         (3)(2) POWERS AND DUTIES.—
 2177         (a) The Division Office of Film and Entertainment, in
 2178  performance of its duties, shall develop and:
 2179         1. In consultation with the Florida Film and Entertainment
 2180  Advisory Council, update a 5-year the strategic plan every 5
 2181  years to guide the activities of the division Office of Film and
 2182  Entertainment in the areas of entertainment industry
 2183  development, marketing, promotion, liaison services, field
 2184  office administration, and information. The plan shall:
 2185         a. be annual in construction and ongoing in nature.
 2186         1. At a minimum, the plan must address the following:
 2187         a.b.Include recommendations relating to The organizational
 2188  structure of the division, including any field offices outside
 2189  the state office.
 2190         b. The coordination of the division with local or regional
 2191  offices maintained by counties and regions of the state, local
 2192  film commissions, and labor organizations, and the coordination
 2193  of such entities with each other to facilitate a working
 2194  relationship.
 2195         c.Strategies to identify, solicit, and recruit
 2196  entertainment production opportunities for the state, including
 2197  implementation of programs for rural and urban areas designed to
 2198  develop and promote the state’s entertainment industry.
 2199         d.c.Include An annual budget projection for the division
 2200  office for each year of the plan.
 2201         d. Include an operational model for the office to use in
 2202  implementing programs for rural and urban areas designed to:
 2203         (I) develop and promote the state’s entertainment industry.
 2204         (II) Have the office serve as a liaison between the
 2205  entertainment industry and other state and local governmental
 2206  agencies, local film commissions, and labor organizations.
 2207         (III) Gather statistical information related to the state’s
 2208  entertainment industry.
 2209         e.(IV)Provision of Provide information and service to
 2210  businesses, communities, organizations, and individuals engaged
 2211  in entertainment industry activities.
 2212         (V) Administer field offices outside the state and
 2213  coordinate with regional offices maintained by counties and
 2214  regions of the state, as described in sub-sub-subparagraph (II),
 2215  as necessary.
 2216         f.e.Include Performance standards and measurable outcomes
 2217  for the programs to be implemented by the division office.
 2218         2. The plan shall be annually reviewed and approved by the
 2219  board of directors of Enterprise Florida, Inc.
 2220         f. Include an assessment of, and make recommendations on,
 2221  the feasibility of creating an alternative public-private
 2222  partnership for the purpose of contracting with such a
 2223  partnership for the administration of the state’s entertainment
 2224  industry promotion, development, marketing, and service
 2225  programs.
 2226         2. Develop, market, and facilitate a working relationship
 2227  between state agencies and local governments in cooperation with
 2228  local film commission offices for out-of-state and indigenous
 2229  entertainment industry production entities.
 2230         3. Implement a structured methodology prescribed for
 2231  coordinating activities of local offices with each other and the
 2232  commissioner’s office.
 2233         (b) The division shall also:
 2234         1.4. Represent the state’s indigenous entertainment
 2235  industry to key decisionmakers within the national and
 2236  international entertainment industry, and to state and local
 2237  officials.
 2238         2.5. Prepare an inventory and analysis of the state’s
 2239  entertainment industry, including, but not limited to,
 2240  information on crew, related businesses, support services, job
 2241  creation, talent, and economic impact and coordinate with local
 2242  offices to develop an information tool for common use.
 2243         3.6. Identify, solicit, and recruit entertainment
 2244  production opportunities for the state.
 2245         4.7. Assist rural communities and other small communities
 2246  in the state in developing the expertise and capacity necessary
 2247  for such communities to develop, market, promote, and provide
 2248  services to the state’s entertainment industry.
 2249         (c)(b) The division Office of Film and Entertainment, in
 2250  the performance of its duties, may:
 2251         1. Conduct or contract for specific promotion and marketing
 2252  functions, including, but not limited to, production of a
 2253  statewide directory, production and maintenance of an Internet
 2254  website, establishment and maintenance of a toll-free telephone
 2255  number, organization of trade show participation, and
 2256  appropriate cooperative marketing opportunities.
 2257         2. Conduct its affairs, carry on its operations, establish
 2258  offices, and exercise the powers granted by this act in any
 2259  state, territory, district, or possession of the United States.
 2260         3. Carry out any program of information, special events, or
 2261  publicity designed to attract entertainment industry to Florida.
 2262         4. Develop relationships and leverage resources with other
 2263  public and private organizations or groups in their efforts to
 2264  publicize to the entertainment industry in this state, other
 2265  states, and other countries the depth of Florida’s entertainment
 2266  industry talent, crew, production companies, production
 2267  equipment resources, related businesses, and support services,
 2268  including the establishment of and expenditure for a program of
 2269  cooperative advertising with these public and private
 2270  organizations and groups in accordance with the provisions of
 2271  chapter 120.
 2272         5. Provide and arrange for reasonable and necessary
 2273  promotional items and services for such persons as the division
 2274  office deems proper in connection with the performance of the
 2275  promotional and other duties of the division office.
 2276         6. Prepare an annual economic impact analysis on
 2277  entertainment industry-related activities in the state.
 2278         7. Request or accept any grant, payment, or gift of funds
 2279  or property made by this state, the United States, or any
 2280  department or agency thereof, or by any individual, firm,
 2281  corporation, municipality, county, or organization, for any or
 2282  all of the purposes of the Office of Film and Entertainment’s 5
 2283  year strategic plan or those permitted activities enumerated in
 2284  this paragraph. Such funds shall be deposited in a separate
 2285  account the Grants and Donations Trust Fund of the Executive
 2286  Office of the Governor for use by the division Office of Film
 2287  and Entertainment in carrying out its responsibilities and
 2288  duties as delineated in law. The division office may expend such
 2289  funds in accordance with the terms and conditions of any such
 2290  grant, payment, or gift in the pursuit of its administration or
 2291  in support of fulfilling its duties and responsibilities. The
 2292  division office shall separately account for the public funds
 2293  and the private funds deposited into the account trust fund.
 2294         Section 27. Effective October 1, 2015, section 288.1252,
 2295  Florida Statutes, is transferred, renumbered as section 288.914,
 2296  Florida Statutes, and amended to read:
 2297         288.914 288.1252 Florida Film and Entertainment Advisory
 2298  Council; creation; purpose; membership; powers and duties.—
 2299         (1) CREATION.—There is created within the department, for
 2300  administrative purposes only, the Florida Film and Entertainment
 2301  Advisory Council.
 2302         (1)(2)CREATION AND PURPOSE.—The Florida Film and
 2303  Entertainment Advisory Council is created purpose of the Council
 2304  is to serve as an advisory body to the Division of Film and
 2305  Entertainment within Enterprise Florida, Inc., and department
 2306  and to the Office of Film and Entertainment to provide these
 2307  offices with industry insight and expertise related to
 2308  developing, marketing, and promoting, and providing service to
 2309  the state’s entertainment industry.
 2310         (2)(3) MEMBERSHIP.—
 2311         (a) The council shall consist of 11 17 members, 5 7 to be
 2312  appointed by the Governor, 3 5 to be appointed by the President
 2313  of the Senate, and 3 5 to be appointed by the Speaker of the
 2314  House of Representatives.
 2315         (b) When making appointments to the council, the Governor,
 2316  the President of the Senate, and the Speaker of the House of
 2317  Representatives shall appoint persons who are residents of the
 2318  state and who are highly knowledgeable of, active in, and
 2319  recognized leaders in Florida’s motion picture, television,
 2320  video, sound recording, or other entertainment industries. These
 2321  persons shall include, but not be limited to, representatives of
 2322  local film commissions, representatives of entertainment
 2323  associations, a representative of the broadcast industry,
 2324  representatives of labor organizations in the entertainment
 2325  industry, and board chairs, presidents, chief executive
 2326  officers, chief operating officers, or persons of comparable
 2327  executive position or stature of leading or otherwise important
 2328  entertainment industry businesses and offices. Council members
 2329  shall be appointed in such a manner as to equitably represent
 2330  the broadest spectrum of the entertainment industry and
 2331  geographic areas of the state.
 2332         (c) Council members shall serve for 4-year terms. A member
 2333  of the council serving as of July 1, 2015, may serve the
 2334  remainder of his or her term, but upon the conclusion of the
 2335  term or upon vacancy, such appointment may not be filled except
 2336  to meet the requirements of this section.
 2337         (d) Subsequent appointments shall be made by the official
 2338  who appointed the council member whose expired term is to be
 2339  filled.
 2340         (e) A representative of Enterprise Florida, Inc., a
 2341  representative of Workforce Florida, Inc., and a representative
 2342  of VISIT Florida shall serve as ex officio, nonvoting members of
 2343  the council, and shall be in addition to the 11 17 appointed
 2344  members of the council.
 2345         (f) Absence from three consecutive meetings shall result in
 2346  automatic removal from the council.
 2347         (g) A vacancy on the council shall be filled for the
 2348  remainder of the unexpired term by the official who appointed
 2349  the vacating member.
 2350         (h) No more than one member of the council may be an
 2351  employee of any one company, organization, or association.
 2352         (i) Any member shall be eligible for reappointment but may
 2353  not serve more than two consecutive terms.
 2354         (3)(4) MEETINGS; ORGANIZATION.—
 2355         (a) The council shall meet at least no less frequently than
 2356  once each quarter of the calendar year, and but may meet more
 2357  often as determined necessary set by the council.
 2358         (b) The council shall annually elect from its appointed
 2359  membership one member to serve as chair of the council and one
 2360  member to serve as vice chair. The Division Office of Film and
 2361  Entertainment shall provide staff assistance to the council,
 2362  which must shall include, but need not be limited to, keeping
 2363  records of the proceedings of the council, and serving as
 2364  custodian of all books, documents, and papers filed with the
 2365  council.
 2366         (c) A majority of the members of the council constitutes
 2367  shall constitute a quorum.
 2368         (d) Members of the council shall serve without
 2369  compensation, but are shall be entitled to reimbursement for per
 2370  diem and travel expenses in accordance with s. 112.061 while in
 2371  performance of their duties.
 2372         (4)(5) POWERS AND DUTIES.—The Florida Film and
 2373  Entertainment Advisory Council shall have all the power powers
 2374  necessary or convenient to carry out and effectuate the purposes
 2375  and provisions of this act, including, but not limited to, the
 2376  power to:
 2377         (a) Adopt bylaws for the governance of its affairs and the
 2378  conduct of its business.
 2379         (b) Advise the Division of Film and Entertainment and
 2380  consult with the Office of Film and Entertainment on the
 2381  content, development, and implementation of the division’s 5
 2382  year strategic plan to guide the activities of the office.
 2383         (c) Review the Commissioner of Film and Entertainment’s
 2384  administration of the programs related to the strategic plan,
 2385  and Advise the Division of Film and Entertainment commissioner
 2386  on the division’s programs and any changes that might be made to
 2387  better meet the strategic plan.
 2388         (d) Consider and study the needs of the entertainment
 2389  industry for the purpose of advising the Division of Film and
 2390  Entertainment film commissioner and the department.
 2391         (e) Identify and make recommendations on state agency and
 2392  local government actions that may have an impact on the
 2393  entertainment industry or that may appear to industry
 2394  representatives as an official state or local actions action
 2395  affecting production in the state, and advise the Division of
 2396  Film and Entertainment of such actions.
 2397         (f) Consider all matters submitted to it by the Division of
 2398  Film and Entertainment film commissioner and the department.
 2399         (g) Advise and consult with the film commissioner and the
 2400  department, at their request or upon its own initiative,
 2401  regarding the promulgation, administration, and enforcement of
 2402  all laws and rules relating to the entertainment industry.
 2403         (g)(h) Suggest policies and practices for the conduct of
 2404  business by the Office of Film and Entertainment or by the
 2405  department that will improve interaction with internal
 2406  operations affecting the entertainment industry and will enhance
 2407  related state the economic development initiatives of the state
 2408  for the industry.
 2409         (i) Appear on its own behalf before boards, commissions,
 2410  departments, or other agencies of municipal, county, or state
 2411  government, or the Federal Government.
 2412         Section 28. Effective October 1, 2015, section 288.1253,
 2413  Florida Statutes, is transferred, renumbered as section 288.915,
 2414  Florida Statutes, and amended to read:
 2415         288.915 288.1253 Travel and entertainment expenses.—
 2416         (1) As used in this section, the term “travel expenses”
 2417  means the actual, necessary, and reasonable costs of
 2418  transportation, meals, lodging, and incidental expenses normally
 2419  incurred by an employee of the Division Office of Film and
 2420  Entertainment within Enterprise Florida, Inc., as which costs
 2421  are defined and prescribed by rules adopted by the department
 2422  rule, subject to approval by the Chief Financial Officer.
 2423         (2) Notwithstanding the provisions of s. 112.061, the
 2424  department shall adopt rules by which the Division of Film and
 2425  Entertainment it may make expenditures by reimbursement to: the
 2426  Governor, the Lieutenant Governor, security staff of the
 2427  Governor or Lieutenant Governor, the Commissioner of Film and
 2428  Entertainment, or staff of the Division Office of Film and
 2429  Entertainment for travel expenses or entertainment expenses
 2430  incurred by such individuals solely and exclusively in
 2431  connection with the performance of the statutory duties of the
 2432  division Office of Film and Entertainment. The rules are subject
 2433  to approval by the Chief Financial Officer before adoption. The
 2434  rules shall require the submission of paid receipts, or other
 2435  proof of expenditure prescribed by the Chief Financial Officer,
 2436  with any claim for reimbursement.
 2437         (3) The Division Office of Film and Entertainment shall
 2438  include in the annual report for the entertainment industry
 2439  financial incentive program required under s. 288.1254(10) a
 2440  report of the division’s office’s expenditures for the previous
 2441  fiscal year. The report must consist of a summary of all travel,
 2442  entertainment, and incidental expenses incurred within the
 2443  United States and all travel, entertainment, and incidental
 2444  expenses incurred outside the United States, as well as a
 2445  summary of all successful projects that developed from such
 2446  travel.
 2447         (4) The Division Office of Film and Entertainment and its
 2448  employees and representatives, when authorized, may accept and
 2449  use complimentary travel, accommodations, meeting space, meals,
 2450  equipment, transportation, and any other goods or services
 2451  necessary for or beneficial to the performance of the division’s
 2452  office’s duties and purposes, so long as such acceptance or use
 2453  is not in conflict with part III of chapter 112. The department
 2454  shall, by rule, develop internal controls to ensure that such
 2455  goods or services accepted or used pursuant to this subsection
 2456  are limited to those that will assist solely and exclusively in
 2457  the furtherance of the division’s office’s goals and are in
 2458  compliance with part III of chapter 112. Notwithstanding this
 2459  subsection, the division and its employees and representatives
 2460  may not accept any complimentary travel, accommodations, meeting
 2461  space, meals, equipment, transportation, or any other goods or
 2462  services from an entity or party, including an employee,
 2463  designee, or representative of such entity or party, which has
 2464  received, has applied to receive, or anticipates that it will
 2465  receive through an application, funds under s. 288.1256. If the
 2466  division or its employee or representative accepts such goods or
 2467  services, the division or its employee or representative is
 2468  subject to the penalties provided in s. 112.317.
 2469         (5) Any claim submitted under this section is not required
 2470  to be sworn to before a notary public or other officer
 2471  authorized to administer oaths, but any claim authorized or
 2472  required to be made under any provision of this section shall
 2473  contain a statement that the expenses were actually incurred as
 2474  necessary travel or entertainment expenses in the performance of
 2475  official duties of the Division Office of Film and Entertainment
 2476  and shall be verified by written declaration that it is true and
 2477  correct as to every material matter. Any person who willfully
 2478  makes and subscribes to any claim that which he or she does not
 2479  believe to be true and correct as to every material matter or
 2480  who willfully aids or assists in, procures, or counsels or
 2481  advises with respect to, the preparation or presentation of a
 2482  claim pursuant to this section which that is fraudulent or false
 2483  as to any material matter, whether such falsity or fraud is with
 2484  the knowledge or consent of the person authorized or required to
 2485  present the claim, commits a misdemeanor of the second degree,
 2486  punishable as provided in s. 775.082 or s. 775.083. Whoever
 2487  receives a reimbursement by means of a false claim is civilly
 2488  liable, in the amount of the overpayment, for the reimbursement
 2489  of the public fund from which the claim was paid.
 2490         Section 29. Effective October 1, 2015, section 288.1254,
 2491  Florida Statutes, is amended to read:
 2492         288.1254 Entertainment industry financial incentive
 2493  program.—
 2494         (1) DEFINITIONS.—As used in this section, the term:
 2495         (a) “Certified production” means a qualified production
 2496  that has tax credits allocated to it by the department based on
 2497  the production’s estimated qualified expenditures, up to the
 2498  production’s maximum certified amount of tax credits, by the
 2499  department. The term does not include a production if its first
 2500  day of principal photography or project start date in this state
 2501  occurs before the production is certified by the department,
 2502  unless the production spans more than 1 fiscal year, was a
 2503  certified production on its first day of principal photography
 2504  or project start date in this state, and submits an application
 2505  for continuing the same production for the subsequent fiscal
 2506  year.
 2507         (b) “Digital media project” means a production of
 2508  interactive entertainment that is produced for distribution in
 2509  commercial or educational markets. The term includes a video
 2510  game or production intended for Internet or wireless
 2511  distribution, an interactive website, digital animation, and
 2512  visual effects, including, but not limited to, three-dimensional
 2513  movie productions and movie conversions. The term does not
 2514  include a production that contains content that is obscene as
 2515  defined in s. 847.001.
 2516         (c) “Family-friendly production” means a production that
 2517  has cross-generational appeal; is considered suitable for
 2518  viewing by children age 5 or older; is appropriate in theme,
 2519  content, and language for a broad family audience; embodies a
 2520  responsible resolution of issues; and does not exhibit or imply
 2521  any act of smoking, sex, nudity, or vulgar or profane language
 2522  “High-impact digital media project” means a digital media
 2523  project that has qualified expenditures greater than $4.5
 2524  million.
 2525         (d) “High-impact television production series” means:
 2526         1. A production created to run multiple production seasons
 2527  which has and having an estimated order of at least seven
 2528  episodes per season and qualified expenditures of at least $1
 2529  million $625,000 per episode; or
 2530         2. A telenovela that has qualified expenditures of more
 2531  than $6 million; a minimum of 45 principal photography days
 2532  filmed in this state; a production cast, including background
 2533  actors, and a crew of which at least 90 percent are legal
 2534  residents of this state; and at least 90 percent of its
 2535  production occurring in this state.
 2536         (e) “Off-season certified production” means a feature film,
 2537  independent film, or television series or pilot that films 75
 2538  percent or more of its principal photography days from June 1
 2539  through November 30.
 2540         (f) “Principal photography” means the filming of major or
 2541  significant components of the qualified production which involve
 2542  lead actors.
 2543         (f)(g) “Production” means a theatrical, or direct-to-video,
 2544  or direct-to-Internet motion picture; a made-for-television
 2545  motion picture; visual effects or digital animation sequences
 2546  produced in conjunction with a motion picture; a commercial; a
 2547  music video; an industrial or educational film; an infomercial;
 2548  a documentary film; a television pilot program; a presentation
 2549  for a television pilot program; a television series, including,
 2550  but not limited to, a drama, a reality show, a comedy, a soap
 2551  opera, a telenovela, a game show, an awards show, or a
 2552  miniseries production; a direct-to-Internet television series;
 2553  or a digital media project by the entertainment industry. One
 2554  season of a television series is considered one production. The
 2555  term does not include a weather or market program; a sporting
 2556  event or a sporting event broadcast; a gala; a production that
 2557  solicits funds; a home shopping program; a political program; a
 2558  political documentary; political advertising; a gambling-related
 2559  project or production; a concert production; a local, regional,
 2560  or Internet-distributed-only news show or current-events show; a
 2561  sports news or sports recap show; a pornographic production; or
 2562  any production deemed obscene under chapter 847. A production
 2563  may be produced on or by film, tape, or otherwise by means of a
 2564  motion picture camera; electronic camera or device; tape device;
 2565  computer; any combination of the foregoing; or any other means,
 2566  method, or device.
 2567         (g)(h) “Production expenditures” means the costs of
 2568  tangible and intangible property used for, and services
 2569  performed primarily and customarily in, production, including
 2570  preproduction and postproduction, but excluding costs for
 2571  development, marketing, and distribution. The term includes, but
 2572  is not limited to:
 2573         1. Wages, salaries, or other compensation paid to legal
 2574  residents of this state, including amounts paid through payroll
 2575  service companies, for technical and production crews,
 2576  directors, producers, and performers.
 2577         2. Net expenditures for sound stages, backlots, production
 2578  editing, digital effects, sound recordings, sets, and set
 2579  construction.
 2580         3. Net expenditures for rental equipment, including, but
 2581  not limited to, cameras and grip or electrical equipment.
 2582         4. Up to $300,000 of the costs of newly purchased computer
 2583  software and hardware unique to the project, including servers,
 2584  data processing, and visualization technologies, which are
 2585  located in and used exclusively in this the state for the
 2586  production of digital media.
 2587         5. Expenditures for meals, travel, and accommodations. For
 2588  purposes of this paragraph, the term “net expenditures” means
 2589  the actual amount of money a qualified production spent for
 2590  equipment or other tangible personal property, after subtracting
 2591  any consideration received for reselling or transferring the
 2592  item after the qualified production ends, if applicable.
 2593         (h)(i) “Qualified expenditures” means production
 2594  expenditures incurred in this state by a qualified production
 2595  for:
 2596         1. Goods purchased or leased from, or services, including,
 2597  but not limited to, insurance costs and bonding, payroll
 2598  services, and legal fees, which are provided by, a vendor or
 2599  supplier in this state that is registered with the Department of
 2600  State or the Department of Revenue, has a physical location in
 2601  this state, and employs one or more legal residents of this
 2602  state. This does not include rebilled goods or services provided
 2603  by an in-state company from out-of-state vendors or suppliers.
 2604  When services provided by the vendor or supplier include
 2605  personal services or labor, only personal services or labor
 2606  provided by residents of this state, evidenced by the required
 2607  documentation of residency in this state, qualify.
 2608         2. Payments to legal residents of this state in the form of
 2609  salary, wages, or other compensation up to a maximum of $400,000
 2610  per resident unless otherwise specified in subsection (4). A
 2611  completed declaration of residency in this state must accompany
 2612  the documentation submitted to the department office for
 2613  reimbursement.
 2614  
 2615  For a qualified production involving an event, such as an awards
 2616  show, the term does not include expenditures solely associated
 2617  with the event itself and not directly required by the
 2618  production. The term does not include expenditures incurred
 2619  before certification, with the exception of those incurred for a
 2620  commercial, a music video, or the pickup of additional episodes
 2621  of a high-impact television production series within a single
 2622  season. Under no circumstances may The qualified production may
 2623  not include in the calculation for qualified expenditures the
 2624  original purchase price for equipment or other tangible property
 2625  that is later sold or transferred by the qualified production
 2626  for consideration. In such cases, the qualified expenditure is
 2627  the net of the original purchase price minus the consideration
 2628  received upon sale or transfer.
 2629         (i)(j) “Qualified production” means a production in this
 2630  state meeting the requirements of this section. The term does
 2631  not include a production:
 2632         1. In which, for the first 2 years of the incentive
 2633  program, less than 50 percent, and thereafter, less than 60
 2634  percent, of the positions that make up its production cast and
 2635  below-the-line production crew, or, in the case of digital media
 2636  projects, less than 75 percent of such positions, are filled by
 2637  legal residents of this state, whose residency is demonstrated
 2638  by a valid Florida driver license or other state-issued
 2639  identification confirming residency, or students enrolled full
 2640  time in an entertainment-related a film-and-entertainment
 2641  related course of study at an institution of higher education in
 2642  this state; or
 2643         2. That contains obscene content as defined in s.
 2644  847.001(10).
 2645         (j)(k) “Qualified production company” means a corporation,
 2646  limited liability company, partnership, or other legal entity
 2647  engaged in one or more productions in this state.
 2648         (l) “Qualified digital media production facility” means a
 2649  building or series of buildings and their improvements in which
 2650  data processing, visualization, and sound synchronization
 2651  technologies are regularly applied for the production of
 2652  qualified digital media projects or the digital animation
 2653  components of qualified productions.
 2654         (m) “Qualified production facility” means a building or
 2655  complex of buildings and their improvements and associated
 2656  backlot facilities in which regular filming activity for film or
 2657  television has occurred for a period of no less than 1 year and
 2658  which contain at least one sound stage of at least 7,800 square
 2659  feet.
 2660         (n) “Regional population ratio” means the ratio of the
 2661  population of a region to the population of this state. The
 2662  regional population ratio applicable to a given fiscal year is
 2663  the regional population ratio calculated by the Office of Film
 2664  and Entertainment using the latest official estimates of
 2665  population certified under s. 186.901, available on the first
 2666  day of that fiscal year.
 2667         (o) “Regional tax credit ratio” means a ratio the numerator
 2668  of which is the sum of tax credits awarded to productions in a
 2669  region to date plus the tax credits certified, but not yet
 2670  awarded, to productions currently in that region and the
 2671  denominator of which is the sum of all tax credits awarded in
 2672  the state to date plus all tax credits certified, but not yet
 2673  awarded, to productions currently in the state. The regional tax
 2674  credit ratio applicable to a given year is the regional tax
 2675  credit ratio calculated by the Office of Film and Entertainment
 2676  using credit award and certification information available on
 2677  the first day of that fiscal year.
 2678         (p) “Underutilized region” for a given state fiscal year
 2679  means a region with a regional tax credit ratio applicable to
 2680  that fiscal year that is lower than its regional population
 2681  ratio applicable to that fiscal year. The following regions are
 2682  established for purposes of making this determination:
 2683         1. North Region, consisting of Alachua, Baker, Bay,
 2684  Bradford, Calhoun, Clay, Columbia, Dixie, Duval, Escambia,
 2685  Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson,
 2686  Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Nassau,
 2687  Okaloosa, Putnam, Santa Rosa, St. Johns, Suwannee, Taylor,
 2688  Union, Wakulla, Walton, and Washington Counties.
 2689         2. Central East Region, consisting of Brevard, Flagler,
 2690  Indian River, Lake, Okeechobee, Orange, Osceola, Seminole, St.
 2691  Lucie, and Volusia Counties.
 2692         3. Central West Region, consisting of Citrus, Hernando,
 2693  Hillsborough, Manatee, Marion, Polk, Pasco, Pinellas, Sarasota,
 2694  and Sumter Counties.
 2695         4. Southwest Region, consisting of Charlotte, Collier,
 2696  DeSoto, Glades, Hardee, Hendry, Highlands, and Lee Counties.
 2697         5. Southeast Region, consisting of Broward, Martin, Miami
 2698  Dade, Monroe, and Palm Beach Counties.
 2699         (k)(q) “Interactive website” means a website or group of
 2700  websites that includes interactive and downloadable content, and
 2701  creates 25 new Florida full-time equivalent positions operating
 2702  from a principal place of business located within Florida. An
 2703  interactive website or group of websites must provide
 2704  documentation that those jobs were created to the department
 2705  before Office of Film and Entertainment prior to the award of
 2706  tax credits. Each subsequent program application must provide
 2707  proof that 25 Florida full-time equivalent positions are
 2708  maintained.
 2709         (l) “Underutilized county” means a county in which less
 2710  than $500,000 in qualified expenditures were made in the last 2
 2711  fiscal years.
 2712         (2) CREATION AND PURPOSE OF PROGRAM.—The entertainment
 2713  industry financial incentive program is created within the
 2714  department Office of Film and Entertainment. The purpose of this
 2715  program is to encourage the use of this state as a site for
 2716  entertainment production, for filming, and for the digital
 2717  production of entertainment films, and to develop and sustain
 2718  the workforce and infrastructure for film, digital media, and
 2719  entertainment production.
 2720         (3) APPLICATION PROCEDURE; APPROVAL PROCESS.—
 2721         (a) Program application.—A qualified production company
 2722  producing a qualified production in this state may submit a
 2723  program application to the Division Office of Film and
 2724  Entertainment for the purpose of determining qualification for
 2725  an award of tax credits authorized by this section no earlier
 2726  than 180 days before the first day of principal photography or
 2727  project start date in this state. The applicant shall provide
 2728  the division Office of Film and Entertainment with information
 2729  required to determine whether the production is a qualified
 2730  production and to determine the qualified expenditures and other
 2731  information necessary for the division and the department office
 2732  to determine eligibility for the tax credit.
 2733         (b) Required documentation.—The department, in consultation
 2734  with the division, Office of Film and Entertainment shall
 2735  develop an application form for qualifying an applicant as a
 2736  qualified production. The form must include, but need not be
 2737  limited to, production-related information concerning employment
 2738  of residents in this state;, a detailed budget of planned
 2739  qualified expenditures and aggregate nonqualified expenditures,
 2740  including capital investment, in this state; proof of financing
 2741  for the production;, and the applicant’s signed affirmation that
 2742  the information on the form has been verified and is correct.
 2743  The division Office of Film and Entertainment and local film
 2744  commissions shall distribute the form.
 2745         (c) Application process.—The division Office of Film and
 2746  Entertainment shall establish a process by which an application
 2747  is accepted and reviewed and by which tax credit eligibility and
 2748  award amount are determined.
 2749         1.The division shall review, evaluate, and rank
 2750  applications for each queue, as provided in subsection (4),
 2751  using the following evaluation criteria, with priority given in
 2752  descending order, with the highest priority given to sub
 2753  subparagraph a.:
 2754         a.The number of state residents that will be employed in
 2755  full-time equivalent and part-time positions related to the
 2756  project, and the duration of such employment and the average
 2757  wages paid to such residents. Preference shall be given to a
 2758  project that expects to pay higher than the statewide average
 2759  wage.
 2760         b.The amount of qualified and nonqualified expenditures
 2761  that will be made in this state.
 2762         c.The duration of the project in this state, including
 2763  whether production will occur in an underutilized county.
 2764         d. The length of time for planned preproduction and
 2765  postproduction scheduled to occur in this state.
 2766         e.The amount of capital investment, especially fixed
 2767  capital investment, to be made directly by the production
 2768  company in this state related to the project and the amount of
 2769  any other capital investment to be made in this state related to
 2770  the project.
 2771         f. The local support and amount of any financial commitment
 2772  for the project.
 2773         2.The Division of Film and Entertainment shall designate
 2774  two application cycles per fiscal year for qualified production
 2775  companies to submit applications pursuant to this section. Each
 2776  application cycle must consist of an application submittal
 2777  deadline and a subsequent review period. The two application
 2778  deadlines shall be separated in time by at least 4 months. The
 2779  first application cycle must be “Application Cycle A,” and the
 2780  second application cycle must be “Application Cycle B.” Each
 2781  applicant must designate the cycle for which the applicant is
 2782  applying.
 2783         3.The Division of Film and Entertainment shall designate
 2784  the length of the review period for each application cycle which
 2785  must immediately follow its corresponding application deadline.
 2786  The review cycle may not exceed 30 days. During each review
 2787  period, the Division of Film and Entertainment shall:
 2788         a.Review each timely received application to ensure that
 2789  the application is complete and shall label each application
 2790  according to its queue as specified in subsection (4).
 2791         b.Recommend rankings for applications pursuant to the
 2792  criteria in subparagraph 1.
 2793         c.Submit each complete and timely received application
 2794  along with the recommended application rankings to the
 2795  department no later than 1 day after the end of the review
 2796  cycle. Applications that do not meet the requirements of this
 2797  section may not be ranked.
 2798         4.Applications that are not timely received or complete
 2799  may not be carried forward to a subsequent application cycle.
 2800         5. A certified high-impact television production may submit
 2801  an initial application for no more than two successive seasons,
 2802  notwithstanding the fact that the second season has not been
 2803  ordered. The qualified expenditure amounts for the second season
 2804  shall be based on the current season’s estimated qualified
 2805  expenditures. Upon the completion of production of each season,
 2806  a high-impact television production may submit an application
 2807  for only one additional season. To be certified for a tax
 2808  credit, the applicant must agree to notify the department within
 2809  10 days if the additional season is not ordered or is canceled.
 2810  The Office of Film and Entertainment may request assistance from
 2811  a duly appointed local film commission in determining compliance
 2812  with this section. A certified high-impact television series may
 2813  submit an initial application for no more than two successive
 2814  seasons, notwithstanding the fact that the successive seasons
 2815  have not been ordered. The successive season’s qualified
 2816  expenditure amounts shall be based on the current season’s
 2817  estimated qualified expenditures. Upon the completion of
 2818  production of each season, a high-impact television series may
 2819  submit an application for no more than one additional season.
 2820         (d) Certification.—
 2821         1. The department Office of Film and Entertainment shall
 2822  review the applications and recommendations by the division
 2823  application within 15 business days after receipt from the
 2824  division. Upon its determination that The department shall
 2825  determine if each application contains all the information
 2826  required by this subsection and meets the criteria set out in
 2827  this section. Going from the highest-ranked and recommended
 2828  application to the lowest-ranked application, the department,
 2829  the Office of Film and Entertainment shall determine, for each
 2830  application, whether to certify qualify the applicant and
 2831  recommend to the department that the applicant be certified for
 2832  the maximum tax credit award amount. Within 5 business days
 2833  after receipt of the recommendation, the department shall reject
 2834  the recommendation or certify the maximum recommended tax credit
 2835  award, if any funds are available, to the applicant and to the
 2836  executive director of the Department of Revenue; or to reject
 2837  the request for the tax credit pursuant to paragraph (f).
 2838         2. The department may certify only up to 50 percent of the
 2839  credits available in a fiscal year for “Application Cycle A” of
 2840  the fiscal year. All remaining tax credits in the fiscal year
 2841  may be certified in “Application Cycle B.” The department may
 2842  not certify tax credits in an amount greater than the allocation
 2843  for a specified fiscal year, as determined under subsection (7).
 2844         (e) Employment.Upon certification by the department, the
 2845  production must provide the department and the Division of Film
 2846  and Entertainment with a single point of contact and information
 2847  related to the production’s needs for cast, crew, contractors,
 2848  and vendors. The division shall publish this information online,
 2849  including the type of production, the projected start date of
 2850  the production, the locations in this state for such production,
 2851  and the e-mail or other contact information for the production’s
 2852  point of contact. The department, in consultation with the
 2853  division, may adopt procedures for a production to post such
 2854  information itself within 7 days after certification.
 2855         (f)(e)Grounds for denial.—The department Office of Film
 2856  and Entertainment shall deny an application if it determines
 2857  that the application is not complete, or the production or
 2858  application does not meet the requirements of this section, or
 2859  the application is not ranked by the division. Within 90 days
 2860  after submitting a program application, except with respect to
 2861  applications in the independent and emerging media queue, a
 2862  production must provide proof of project financing to the Office
 2863  of Film and Entertainment, otherwise the project is deemed
 2864  denied and withdrawn. A project that has been denied withdrawn
 2865  may submit a new application in a subsequent application cycle
 2866  upon providing the Office of Film and Entertainment proof of
 2867  financing.
 2868         (g)(f)Verification of actual qualified expenditures.—
 2869         1. The department, in consultation with the Division Office
 2870  of Film and Entertainment, shall develop a process to verify the
 2871  actual qualified expenditures of a certified production. The
 2872  process must require:
 2873         a. A certified production to submit, within 180 days in a
 2874  timely manner after production ends in this state and after
 2875  making all of its qualified expenditures in this state, data
 2876  substantiating each qualified expenditure, including
 2877  documentation of on the net expenditure on equipment and other
 2878  tangible personal property by the qualified production and all
 2879  production-related information on full- and part-time employment
 2880  and wages paid to residents of this state, to an independent
 2881  certified public accountant licensed in this state;
 2882         b. Such accountant to conduct a compliance audit, at the
 2883  certified production’s expense, to substantiate each qualified
 2884  expenditure and submit the results as a report, along with the
 2885  required substantiating data, to the department Office of Film
 2886  and Entertainment; and
 2887         c. The department Office of Film and Entertainment to
 2888  review the accountant’s submittal and verify report to the
 2889  department the final verified amount of actual qualified
 2890  expenditures made by the certified production.
 2891         2. The department shall also require a certified production
 2892  to submit data substantiating aggregate nonqualified
 2893  expenditures, including capital investment, in this state.
 2894         3.2. The department shall determine and approve the final
 2895  tax credit award amount to each certified applicant based on the
 2896  final verified amount of actual qualified expenditures and
 2897  evidence that the qualified production met the requirements of
 2898  this section. The department shall notify the executive director
 2899  of the Department of Revenue in writing that the certified
 2900  production has met the requirements of the incentive program and
 2901  of the final amount of the tax credit award. The final tax
 2902  credit award amount may not exceed the maximum tax credit award
 2903  amount certified under paragraph (d).
 2904         (h)(g)Promoting Florida.—The department Office of Film and
 2905  Entertainment shall ensure that, as a condition of receiving a
 2906  tax credit under this section, marketing materials promoting
 2907  this state as a tourist destination or film and entertainment
 2908  production destination are included, when appropriate, at no
 2909  cost to the state, in the qualified production or as otherwise
 2910  required by the department and the Division of Film and
 2911  Entertainment. The Division of Film and Entertainment shall
 2912  provide the Florida Tourism Industry Marketing Corporation with
 2913  the contact information for each qualified production in order
 2914  for the corporation to work with the qualified production to
 2915  develop the marketing materials promoting this state. The
 2916  marketing materials which must, at a minimum, include placement
 2917  of the “Visit Florida” logo and a “Filmed in Florida” or
 2918  “Produced in Florida” logo in the end credits. The placement of
 2919  the “Visit Florida” logo and a “Filmed in Florida” or “Produced
 2920  in Florida” logo on all packaging material and hard media is
 2921  also required, unless such placement is prohibited by licensing
 2922  or other contractual obligations. The sizes size and placements
 2923  placement of such logos logo shall be commensurate to other
 2924  logos used. If no logos are used, the statement “Filmed in
 2925  Florida using Florida’s Entertainment Industry Program Financial
 2926  Incentive,” or a similar statement approved by the Division
 2927  Office of Film and Entertainment, shall be used. The Division
 2928  Office of Film and Entertainment shall provide a logo and supply
 2929  it for the purposes specified in this paragraph. A 30-second
 2930  “Visit Florida” promotional video must also be included on all
 2931  optical disc formats of a film, unless such placement is
 2932  prohibited by licensing or other contractual obligations. The
 2933  30-second promotional video shall be approved and provided by
 2934  the Florida Tourism Industry Marketing Corporation in
 2935  consultation with the Division Commissioner of Film and
 2936  Entertainment. The marketing materials must also include a link
 2937  to the Florida Tourism Industry Marketing Corporation website or
 2938  another website designated by the department on the certified
 2939  applicant’s website or the production’s website for the entire
 2940  term of the production. If the certified applicant cannot
 2941  provide such link, it must provide a promotional opportunity of
 2942  equal or greater value as approved by the department and the
 2943  division.
 2944         (4) TAX CREDIT ELIGIBILITY; TAX CREDIT AWARDS; QUEUES;
 2945  ELECTION AND DISTRIBUTION; CARRYFORWARD; CONSOLIDATED RETURNS;
 2946  PARTNERSHIP AND NONCORPORATE DISTRIBUTIONS; MERGERS AND
 2947  ACQUISITIONS.—
 2948         (a) Priority for tax credit award.—The priority of a
 2949  qualified production for tax credit awards must be determined on
 2950  a first-come, first-served basis within its appropriate queue.
 2951  Each qualified production must be placed into the appropriate
 2952  queue and is subject to the requirements of that queue.
 2953         (b)Tax credit eligibility.Each qualified production must
 2954  be placed into the appropriate queue and is subject to the
 2955  requirements of that queue.
 2956         1. General production queue.—Ninety-four percent of tax
 2957  credits authorized pursuant to subsection (7) (6) in any state
 2958  fiscal year must be dedicated to the general production queue.
 2959  The general production queue consists of all qualified
 2960  productions other than those eligible for the commercial and
 2961  music video queue or the independent and emerging media
 2962  production queue. A qualified production that demonstrates a
 2963  minimum of $625,000 in qualified expenditures is eligible for
 2964  tax credits equal to 20 percent of its actual qualified
 2965  expenditures, up to a maximum of $8 million. A qualified
 2966  production that incurs qualified expenditures during multiple
 2967  state fiscal years may combine those expenditures to satisfy the
 2968  $625,000 minimum threshold.
 2969         a. An off-season certified production that is a feature
 2970  film, independent film, or television series or pilot is
 2971  eligible for an additional 5 percent tax credit on actual
 2972  qualified expenditures. An off-season certified production that
 2973  does not complete 75 percent of principal photography due to a
 2974  disruption caused by a hurricane or tropical storm may not be
 2975  disqualified from eligibility for the additional 5 percent
 2976  credit as a result of the disruption.
 2977         b. If more than 45 percent of the sum of total tax credits
 2978  initially certified and awarded after April 1, 2012, total tax
 2979  credits initially certified after April 1, 2012, but not yet
 2980  awarded, and total tax credits available for certification after
 2981  April 1, 2012, but not yet certified has been awarded for high
 2982  impact television series, then no high-impact television series
 2983  is eligible for tax credits under this subparagraph. Tax credits
 2984  initially certified for a high-impact television series after
 2985  April 1, 2012, may not be awarded if the award will cause the
 2986  percentage threshold in this sub-subparagraph to be exceeded.
 2987  This sub-subparagraph does not prohibit the award of tax credits
 2988  certified before April 1, 2012, for high-impact television
 2989  series.
 2990         c.Subject to sub-subparagraph b., First priority in the
 2991  queue for tax credit awards not yet certified shall be given to
 2992  high-impact television series and high-impact digital media
 2993  projects. For the purposes of determining priority between a
 2994  high-impact television series and a high-impact digital media
 2995  project, the first position must go to the first application
 2996  received. Thereafter, priority shall be determined by
 2997  alternating between a high-impact television series and a high
 2998  impact digital media project on a first-come, first-served
 2999  basis. However, if the Office of Film and Entertainment receives
 3000  an application for a high-impact television series or high
 3001  impact digital media project that would be certified but for the
 3002  alternating priority, the office may certify the project as
 3003  being in the priority position if an application that would
 3004  normally be the priority position is not received within 5
 3005  business days.
 3006         d. A qualified production for which at least 70 67 percent
 3007  of its principal photography days occur within a county region
 3008  designated as an underutilized county region at the time that
 3009  the production is certified is eligible for an additional 5
 3010  percent tax credit.
 3011         b.e. A qualified production that employs students enrolled
 3012  full-time in a film and entertainment-related or digital media
 3013  related course of study at an institution of higher education in
 3014  this state, individuals participating in the Road-to
 3015  Independence Program under s. 409.1451, individuals with
 3016  developmental disabilities as defined in s. 393.063 residing in
 3017  this state, and veterans residing in this state, is eligible for
 3018  an additional 15 percent tax credit on qualified expenditures
 3019  that are wages, salaries, or other compensation paid to such
 3020  students. The additional 15 percent tax credit is also
 3021  applicable to persons hired within 12 months after graduating
 3022  from a film and entertainment-related or digital media-related
 3023  course of study at an institution of higher education in this
 3024  state. The additional 15 percent tax credit applies to qualified
 3025  expenditures that are wages, salaries, or other compensation
 3026  paid to such recent graduates for 1 year after the date of
 3027  hiring.
 3028         f. A qualified production for which 50 percent or more of
 3029  its principal photography occurs at a qualified production
 3030  facility, or a qualified digital media project or the digital
 3031  animation component of a qualified production for which 50
 3032  percent or more of the project’s or component’s qualified
 3033  expenditures are related to a qualified digital media production
 3034  facility, is eligible for an additional 5 percent tax credit on
 3035  actual qualified expenditures for production activity at that
 3036  facility.
 3037         c. A qualified production that completes a capital
 3038  investment in this state of at least $2 million for property
 3039  improvements before the completion of the qualified production,
 3040  is eligible for an additional 5 percent tax credit. The capital
 3041  investment must be permanent and must be made after July 1,
 3042  2015, and the property must remain in this state after the
 3043  production ends. A capital investment may be the basis of an
 3044  application only once, unless the qualified production makes an
 3045  additional $2 million of substantial changes to the property.
 3046         d. A qualified production determined by the department to
 3047  be a family-friendly production, based on review of the script
 3048  and review of the final release version, is eligible for an
 3049  additional 5 percent tax credit. The department must consult
 3050  with the Division of Film and Entertainment in making this
 3051  determination.
 3052         e.g. A qualified production is not eligible for tax credits
 3053  provided under this paragraph totaling more than 25 30 percent
 3054  of its actual qualified expenses.
 3055         2. Commercial and music video queue.—Three percent of tax
 3056  credits authorized pursuant to subsection (7) (6) in any state
 3057  fiscal year must be dedicated to the commercial and music video
 3058  queue. A qualified production company that produces national or
 3059  regional commercials or music videos may be eligible for a tax
 3060  credit award if it demonstrates a minimum of $100,000 in
 3061  qualified expenditures per national or regional commercial or
 3062  music video and exceeds a combined threshold of $500,000 after
 3063  combining actual qualified expenditures from qualified
 3064  commercials and music videos during a single state fiscal year.
 3065  After a qualified production company that produces commercials,
 3066  music videos, or both reaches the threshold of $500,000, it is
 3067  eligible to apply for certification for a tax credit award. The
 3068  maximum credit award for a qualified production company that
 3069  produces commercials shall be equal to 20 percent of its actual
 3070  qualified expenditures up to a maximum of $500,000. A qualified
 3071  production company that produces music videos may be eligible
 3072  for a tax credit if it demonstrates a minimum of $25,000 in
 3073  qualified expenditures per music video and exceeds a combined
 3074  threshold of $125,000 after combining actual qualified
 3075  expenditures from qualified music videos during a single state
 3076  fiscal year. After a qualified production company that produces
 3077  music videos reaches the threshold of $125,000, it is eligible
 3078  to apply for certification for a tax credit award. The maximum
 3079  credit award for a qualified production company that produces
 3080  music videos shall be equal to 20 percent of its actual
 3081  qualified expenditures up to a maximum of $125,000. If there is
 3082  a surplus at the end of a fiscal year after the department
 3083  Office of Film and Entertainment certifies and determines the
 3084  tax credits for all qualified commercial and video projects,
 3085  such surplus tax credits shall be carried forward to the
 3086  following fiscal year and are available to any eligible
 3087  qualified productions under the general production queue.
 3088         3. Independent and emerging media production queue.—Three
 3089  percent of tax credits authorized pursuant to subsection (7) (6)
 3090  in any state fiscal year must be dedicated to the independent
 3091  and emerging media production queue. This queue is intended to
 3092  encourage independent film and emerging media production in this
 3093  state. Any qualified production, excluding commercials,
 3094  infomercials, or music videos, which demonstrates at least
 3095  $100,000, but not more than $625,000, in total qualified
 3096  expenditures is eligible for tax credits equal to 20 percent of
 3097  its actual qualified expenditures. If a surplus exists at the
 3098  end of a fiscal year after the department Office of Film and
 3099  Entertainment certifies and determines the tax credits for all
 3100  qualified independent and emerging media production projects,
 3101  such surplus tax credits shall be carried forward to the
 3102  following fiscal year and are available to any eligible
 3103  qualified productions under the general production queue.
 3104         4. Family-friendly productions.—A certified theatrical or
 3105  direct-to-video motion picture production or video game
 3106  determined by the Commissioner of Film and Entertainment, with
 3107  the advice of the Florida Film and Entertainment Advisory
 3108  Council, to be family-friendly, based on review of the script
 3109  and review of the final release version, is eligible for an
 3110  additional tax credit equal to 5 percent of its actual qualified
 3111  expenditures. Family-friendly productions are those that have
 3112  cross-generational appeal; would be considered suitable for
 3113  viewing by children age 5 or older; are appropriate in theme,
 3114  content, and language for a broad family audience; embody a
 3115  responsible resolution of issues; and do not exhibit or imply
 3116  any act of smoking, sex, nudity, or vulgar or profane language.
 3117         (b)(c)Withdrawal of certification tax credit eligibility.
 3118  The department shall withdraw the certification of a qualified
 3119  or certified production if the must continue on a reasonable
 3120  schedule or timely completion of the certified production is
 3121  delayed, including a break in production, a change in the
 3122  production schedule, or the loss of financing for the
 3123  production. A certified production must notify the department
 3124  within 5 days after any circumstance that delays the reasonable
 3125  schedule or timely completion. The certification of a certified
 3126  production may not be withdrawn if the production provides the
 3127  department with proof of replacement financing within 10 days
 3128  after the loss of financing for the production. To keep a
 3129  reasonable schedule, the certified production must begin which
 3130  includes beginning principal photography or the production
 3131  project in this state within no more than 45 calendar days
 3132  before or after the principal photography or project start date
 3133  provided in the production’s program application. The department
 3134  shall withdraw the eligibility of a qualified or certified
 3135  production that does not continue on a reasonable schedule.
 3136         (c)(d)Election and distribution of tax credits.—
 3137         1. A certified production company receiving a tax credit
 3138  award under this section shall, at the time the credit is
 3139  awarded by the department after production is completed and all
 3140  requirements to receive a credit award have been met, make an
 3141  irrevocable election to apply the credit against taxes due under
 3142  chapter 220, against state taxes collected or accrued under
 3143  chapter 212, or against a stated combination of the two taxes.
 3144  The election is binding upon any distributee, successor,
 3145  transferee, or purchaser. The department shall notify the
 3146  Department of Revenue of any election made pursuant to this
 3147  paragraph.
 3148         2. A qualified production company is eligible for tax
 3149  credits against its sales and use tax liabilities and corporate
 3150  income tax liabilities as provided in this section. However, tax
 3151  credits awarded under this section may not be claimed against
 3152  sales and use tax liabilities or corporate income tax
 3153  liabilities for any tax period beginning before July 1, 2011,
 3154  regardless of when the credits are applied for or awarded.
 3155         (d)(e)Tax credit carryforward.—If the certified production
 3156  company cannot use the entire tax credit in the taxable year or
 3157  reporting period in which the credit is awarded, any excess
 3158  amount may be carried forward to a succeeding taxable year or
 3159  reporting period. A tax credit applied against taxes imposed
 3160  under chapter 212 may be carried forward for a maximum of 5
 3161  years after the date the credit is awarded. A tax credit applied
 3162  against taxes imposed under chapter 220 may be carried forward
 3163  for a maximum of 5 taxable years after the taxable year in which
 3164  date the credit is awarded. An unused remaining tax credit
 3165  expires after this period, after which the credit expires and
 3166  may not be used.
 3167         (e)(f)Consolidated returns.—A certified production company
 3168  that files a Florida consolidated return as a member of an
 3169  affiliated group under s. 220.131(1) may be allowed the credit
 3170  on a consolidated return basis up to the amount of the tax
 3171  imposed upon the consolidated group under chapter 220.
 3172         (f)(g)Partnership and noncorporate distributions.—A
 3173  qualified production company that is not a corporation as
 3174  defined in s. 220.03 may elect to distribute tax credits awarded
 3175  under this section to its partners or members in proportion to
 3176  their respective distributive income or loss in the taxable year
 3177  in which the tax credits were awarded.
 3178         (g)(h)Mergers or acquisitions.—Tax credits available under
 3179  this section to a certified production company may succeed to a
 3180  surviving or acquiring entity subject to the same conditions and
 3181  limitations as described in this section; however, they may not
 3182  be transferred again by the surviving or acquiring entity.
 3183         (5) TRANSFER OF TAX CREDITS.—
 3184         (a) Authorization.—Upon application to the Office of Film
 3185  and Entertainment and approval by the department, a certified
 3186  production company, or a partner or member that has received a
 3187  distribution under paragraph (4)(f) (4)(g), may elect to
 3188  transfer, in whole or in part, any unused credit amount granted
 3189  under this section. An election to transfer any unused tax
 3190  credit amount under chapter 212 or chapter 220 must be made no
 3191  later than 5 years after the date the credit is awarded, after
 3192  which period the credit expires and may not be used. The
 3193  department shall notify the Department of Revenue of the
 3194  election and transfer.
 3195         (b) Number of transfers permitted.—A certified production
 3196  company that elects to apply a credit amount against taxes
 3197  remitted under chapter 212 is permitted a one-time transfer of
 3198  unused credits to one transferee. A certified production company
 3199  that elects to apply a credit amount against taxes due under
 3200  chapter 220 is permitted a one-time transfer of unused credits
 3201  to no more than four transferees, and such transfers must occur
 3202  in the same taxable year.
 3203         (c) Transferee rights and limitations.—The transferee is
 3204  subject to the same rights and limitations as the certified
 3205  production company awarded the tax credit, except that the
 3206  initial transferee shall be permitted a one-time transfer of
 3207  unused credits to no more than two subsequent transferees, and
 3208  such transfers must occur in the same taxable year as the
 3209  credits were received by the initial transferee, after which the
 3210  subsequent transferees may not sell or otherwise transfer the
 3211  tax credit.
 3212         (6) RELINQUISHMENT OF TAX CREDITS.—
 3213         (a) Beginning July 1, 2011, a certified production company,
 3214  or any person who has acquired a tax credit from a certified
 3215  production company pursuant to subsections (4) and (5), may
 3216  elect to relinquish the tax credit to the Department of Revenue
 3217  in exchange for 90 percent of the amount of the relinquished tax
 3218  credit.
 3219         (b) The Department of Revenue may approve payments to
 3220  persons relinquishing tax credits pursuant to this subsection.
 3221         (c) Subject to legislative appropriation, the Department of
 3222  Revenue shall request the Chief Financial Officer to issue
 3223  warrants to persons relinquishing tax credits. Payments under
 3224  this subsection shall be made from the funds from which the
 3225  proceeds from the taxes against which the tax credits could have
 3226  been applied pursuant to the irrevocable election made by the
 3227  certified production company under subsection (4) are deposited.
 3228         (7) ANNUAL ALLOCATION OF TAX CREDITS.—
 3229         (a) The aggregate amount of the tax credits that may be
 3230  certified pursuant to paragraph (3)(d) may not exceed:
 3231         1. For fiscal year 2010-2011, $53.5 million.
 3232         2. For fiscal year 2011-2012, $74.5 million.
 3233         3. For fiscal years 2012-2013, 2013-2014, 2014-2015, and
 3234  2015-2016, $42 million per fiscal year.
 3235         (b) Any portion of the maximum amount of tax credits
 3236  established per fiscal year in paragraph (a) that is not
 3237  certified as of the end of a fiscal year shall be carried
 3238  forward and made available for certification during the
 3239  following 2 fiscal years in addition to the amounts available
 3240  for certification under paragraph (a) for those fiscal years.
 3241         (c) Upon approval of the final tax credit award amount
 3242  pursuant to subparagraph (3)(g)3. (3)(f)2., an amount equal to
 3243  the difference between the maximum tax credit award amount
 3244  previously certified under paragraph (3)(d) and the approved
 3245  final tax credit award amount shall immediately be available for
 3246  recertification during the current and following fiscal years in
 3247  addition to the amounts available for certification under
 3248  paragraph (a) for those fiscal years.
 3249         (d) Tax credit award amounts available for certification on
 3250  and after July 1, 2015, may not be certified before the fiscal
 3251  year in which they will become available as specified in
 3252  paragraph (a). Additionally, for amounts available for
 3253  certification on and after July 1, 2015, one-half of the amount
 3254  available in the fiscal year shall be available for
 3255  certification in “Application Cycle A”, and the remaining amount
 3256  available in the fiscal year shall be available for
 3257  certification in “Application Cycle B.” If, during a fiscal
 3258  year, the total amount of credits applied for, pursuant to
 3259  paragraph (3)(a), exceeds the amount of credits available for
 3260  certification in that fiscal year, such excess shall be treated
 3261  as having been applied for on the first day of the next fiscal
 3262  year in which credits remain available for certification.
 3263         (8) LIMITATION WITH OTHER PROGRAMS.—A qualified production
 3264  that is certified for tax credits under this section may not
 3265  simultaneously receive benefits under ss. 288.1256 and 288.1258
 3266  for the same production.
 3267         (9)(8) RULES, POLICIES, AND PROCEDURES.—
 3268         (a) The department may adopt rules pursuant to ss.
 3269  120.536(1) and 120.54 and develop policies and procedures to
 3270  implement and administer this section, including, but not
 3271  limited to, rules specifying requirements for the application
 3272  and approval process, records required for substantiation for
 3273  tax credits, procedures for making the election in paragraph
 3274  (4)(c) (4)(d), the manner and form of documentation required to
 3275  claim tax credits awarded or transferred under this section, and
 3276  marketing requirements for tax credit recipients.
 3277         (b) The Department of Revenue may adopt rules pursuant to
 3278  ss. 120.536(1) and 120.54 to administer this section, including
 3279  rules governing the examination and audit procedures required to
 3280  administer this section and the manner and form of documentation
 3281  required to claim tax credits awarded, transferred, or
 3282  relinquished under this section.
 3283         (10)(9) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX
 3284  CREDITS; FRAUDULENT CLAIMS.—
 3285         (a) Audit authority.—The Department of Revenue may conduct
 3286  examinations and audits as provided in s. 213.34 to verify that
 3287  tax credits under this section are received, transferred, and
 3288  applied according to the requirements of this section. If the
 3289  Department of Revenue determines that tax credits are not
 3290  received, transferred, or applied as required by this section,
 3291  it may, in addition to the remedies provided in this subsection,
 3292  pursue recovery of such funds pursuant to the laws and rules
 3293  governing the assessment of taxes.
 3294         (b) Revocation of tax credits.—The department may revoke or
 3295  modify any written decision qualifying, certifying, or otherwise
 3296  granting eligibility for tax credits under this section if it is
 3297  discovered that the tax credit applicant submitted any false
 3298  statement, representation, or certification in any application,
 3299  record, report, plan, or other document filed in an attempt to
 3300  receive tax credits under this section. The department shall
 3301  immediately notify the Department of Revenue of any revoked or
 3302  modified orders affecting previously granted tax credits.
 3303  Additionally, the applicant must notify the Department of
 3304  Revenue of any change in its tax credit claimed.
 3305         (c) Forfeiture of tax credits.—A determination by the
 3306  Department of Revenue, as a result of an audit pursuant to
 3307  paragraph (a) or from information received from the department
 3308  or the Division Office of Film and Entertainment, that an
 3309  applicant received tax credits pursuant to this section to which
 3310  the applicant was not entitled is grounds for forfeiture of
 3311  previously claimed and received tax credits. The applicant is
 3312  responsible for returning forfeited tax credits to the
 3313  Department of Revenue, and such funds shall be paid into the
 3314  General Revenue Fund of the state. Tax credits purchased in good
 3315  faith are not subject to forfeiture unless the transferee
 3316  submitted fraudulent information in the purchase or failed to
 3317  meet the requirements in subsection (5).
 3318         (d) Fraudulent claims.—Any applicant that submits
 3319  fraudulent information under this section is liable for
 3320  reimbursement of the reasonable costs and fees associated with
 3321  the review, processing, investigation, and prosecution of the
 3322  fraudulent claim. An applicant that obtains a credit payment
 3323  under this section through a claim that is fraudulent is liable
 3324  for reimbursement of the credit amount plus a penalty in an
 3325  amount double the credit amount. The penalty is in addition to
 3326  any criminal penalty to which the applicant is liable for the
 3327  same acts. The applicant is also liable for costs and fees
 3328  incurred by the state in investigating and prosecuting the
 3329  fraudulent claim.
 3330         (11)(10) ANNUAL REPORT.—Each November 1, the department
 3331  Office of Film and Entertainment shall submit an annual report
 3332  for the previous fiscal year to the Governor, the President of
 3333  the Senate, and the Speaker of the House of Representatives
 3334  which outlines the incentive program’s return on investment and
 3335  economic benefits to the state. The report must also include an
 3336  estimate of the full-time equivalent positions created by each
 3337  production that received tax credits under this section and
 3338  information relating to the distribution of productions
 3339  receiving credits by geographic region and type of production.
 3340  The report must also include the expenditures report required
 3341  under s. 288.915, s. 288.1253(3) and the information describing
 3342  the relationship between tax exemptions and incentives to
 3343  industry growth required under s. 288.1258(5), and program
 3344  performance information under s. 288.1256. The department may
 3345  work with the Division of Film and Entertainment to develop the
 3346  annual report.
 3347         (12)(11) REPEAL.—This section is repealed July 1, 2021
 3348  2016, except that:
 3349         (a) Tax credits certified under paragraph (3)(d) before
 3350  July 1, 2021 2016, may be awarded under paragraph (3)(g) (3)(f)
 3351  on or after July 1, 2021 2016, if the other requirements of this
 3352  section are met.
 3353         (b) Tax credits carried forward under paragraph (4)(d)
 3354  (4)(e) remain valid for the period specified.
 3355         (c) Subsections (5), (9), (8) and (10) (9) shall remain in
 3356  effect until July 1, 2026 July 1, 2021.
 3357         Section 30. Beginning October 1, 2015, if an application is
 3358  on file with the Department of Economic Opportunity to receive a
 3359  tax credit through the entertainment industry program under s.
 3360  288.1254, Florida Statutes, and the application has not been
 3361  certified for a tax credit award under current s.
 3362  288.1254(3)(d), Florida Statutes, by the department, the
 3363  application is deemed denied.
 3364         Section 31. Effective October 1, 2015, section 288.1256,
 3365  Florida Statutes, is created to read:
 3366         288.1256 Entertainment action fund.—
 3367         (1) The entertainment action fund is created within the
 3368  department in order to respond to extraordinary opportunities
 3369  and to compete effectively with other states to attract and
 3370  retain production companies and to provide favorable conditions
 3371  for the growth of the entertainment industry in this state.
 3372         (2) As used in this section, the term:
 3373         (a) “Division” means the Division of Film and Entertainment
 3374  within Enterprise Florida, Inc.
 3375         (b)“Principal photography” means the filming of major or
 3376  significant components of the project which involve lead actors.
 3377         (c) “Production” means a theatrical, direct-to-video, or
 3378  direct-to-Internet motion picture; a made-for-television motion
 3379  picture; visual effects or digital animation sequences produced
 3380  in conjunction with a motion picture; a commercial; a music
 3381  video; an industrial or educational film; an infomercial; a
 3382  documentary film; a television pilot program; a presentation for
 3383  a television pilot program; a television series, including, but
 3384  not limited to, a drama, a reality show, a comedy, a soap opera,
 3385  a telenovela, a game show, an awards show, or a miniseries
 3386  production; a direct-to-Internet television series; or a digital
 3387  media project by the entertainment industry. One season of a
 3388  television series is considered one production. The term does
 3389  not include a weather or market program; a sporting event or a
 3390  sporting event broadcast; a gala; a production that solicits
 3391  funds; a home shopping program; a political program; a political
 3392  documentary; political advertising; a gambling-related project
 3393  or production; a concert production; a local, regional, or
 3394  Internet-distributed-only news show or current-events show; a
 3395  sports news or sports recap show; a pornographic production; or
 3396  any production deemed obscene under chapter 847. A production
 3397  may be produced on or by film, tape, or otherwise by means of a
 3398  motion picture camera; electronic camera or device; tape device;
 3399  computer; any combination of the foregoing; or any other means,
 3400  method, or device.
 3401         (d) “Production company” means a corporation, limited
 3402  liability company, partnership, or other legal entity engaged in
 3403  one or more productions in this state.
 3404         (e) “Production expenditures” means the costs of tangible
 3405  and intangible property used for, and services performed
 3406  primarily and customarily in, production, including
 3407  preproduction and postproduction, but excluding costs for
 3408  development, marketing, and distribution. The term includes, but
 3409  is not limited to:
 3410         1. Wages, salaries, or other compensation paid to legal
 3411  residents of this state, including amounts paid through payroll
 3412  service companies, for technical and production crews,
 3413  directors, producers, and performers.
 3414         2. Net expenditures for sound stages, backlots, production
 3415  editing, digital effects, sound recordings, sets, and set
 3416  construction.
 3417         3. Net expenditures for rental equipment, including, but
 3418  not limited to, cameras and grip or electrical equipment.
 3419         4. Up to $300,000 of the costs of newly purchased computer
 3420  software and hardware unique to the project, including servers,
 3421  data processing, and visualization technologies, which are
 3422  located in and used exclusively in this state for the production
 3423  of digital media.
 3424         5. Expenditures for meals, travel, and accommodations. As
 3425  used in this paragraph, the term “net expenditures” means the
 3426  actual amount of money a project spent for equipment or other
 3427  tangible personal property, after subtracting any consideration
 3428  received for reselling or transferring the item after the
 3429  production ends, if applicable.
 3430         (f) “Project” means a production in this state meeting the
 3431  requirements of this section. The term does not include a
 3432  production:
 3433         1. In which less than 70 percent of the positions that make
 3434  up its production cast and below-the-line production crew are
 3435  filled by legal residents of this state, whose residency is
 3436  demonstrated by a valid Florida driver license or other state
 3437  issued identification confirming residency, or students enrolled
 3438  full-time in an entertainment-related course of study at an
 3439  institution of higher education in this state; or
 3440         2. That contains obscene content as defined in s.
 3441  847.001(10).
 3442         (g) “Qualified expenditures” means production expenditures
 3443  incurred in this state by a production company for:
 3444         1. Goods purchased or leased from, or services, including,
 3445  but not limited to, insurance costs and bonding, payroll
 3446  services, and legal fees, which are provided by a vendor or
 3447  supplier in this state that is registered with the Department of
 3448  State or the Department of Revenue, has a physical location in
 3449  this state, and employs one or more legal residents of this
 3450  state. This does not include rebilled goods or services provided
 3451  by an in-state company from out-of-state vendors or suppliers.
 3452  When services provided by the vendor or supplier include
 3453  personal services or labor, only personal services or labor
 3454  provided by residents of this state, evidenced by the required
 3455  documentation of residency in this state, qualify.
 3456         2. Payments to legal residents of this state in the form of
 3457  salary, wages, or other compensation up to a maximum of $400,000
 3458  per resident unless otherwise specified in subsection (4). A
 3459  completed declaration of residency in this state must accompany
 3460  the documentation submitted to the department for reimbursement.
 3461  
 3462  For a project involving an event, such as an awards show, the
 3463  term does not include expenditures solely associated with the
 3464  event itself and not directly required by the production. The
 3465  term does not include expenditures incurred before the agreement
 3466  is signed. The production company may not include in the
 3467  calculation for qualified expenditures the original purchase
 3468  price for equipment or other tangible property that is later
 3469  sold or transferred by the production company for consideration.
 3470  In such cases, the qualified expenditure is the net of the
 3471  original purchase price minus the consideration received upon
 3472  sale or transfer.
 3473         (h)“Underutilized county” means a county in which less
 3474  than $500,000 in qualified expenditures were made in the last 2
 3475  fiscal years.
 3476         (3) A production company may apply for funds from the
 3477  entertainment action fund for a production or successive seasons
 3478  of a production. The department and the division shall jointly
 3479  review and evaluate applications to determine the eligibility of
 3480  each project consistent with the requirements of this section.
 3481  The department shall select projects that maximize the return to
 3482  the state.
 3483         (4) The department and the division, in their review and
 3484  evaluation of applications, must consider the following
 3485  criteria, with priority given in descending order, with the
 3486  highest priority given to paragraph (a):
 3487         (a) The number of state residents that will be employed in
 3488  full-time equivalent and part-time positions related to the
 3489  project and the duration of such employment and the average
 3490  wages paid to such residents. Preference shall be given to a
 3491  project that expects to pay higher than the statewide average
 3492  wage.
 3493         (b) The amount of qualified and nonqualified expenditures
 3494  that will be made in this state.
 3495         (c) Planned or executed contracts with production
 3496  facilities or soundstages in this state and the percentage of
 3497  principal photography or production activity that will occur at
 3498  each location.
 3499         (d) Planned preproduction and postproduction to occur in
 3500  this state.
 3501         (e) The amount of capital investment, especially fixed
 3502  capital investment, to be made directly by the production
 3503  company in this state related to the project and the amount of
 3504  any other capital investment to be made in this state related to
 3505  the project.
 3506         (f) The duration of the project in this state.
 3507         (g) The amount and duration of principal photography or
 3508  production activity that will occur in an underutilized county.
 3509         (h) The amount of promotion of Florida that the production
 3510  company will provide for the state. This includes marketing
 3511  materials promoting this state as a tourist destination or a
 3512  film and entertainment production destination; placement of
 3513  state agency logos in the production and credits; permitted use
 3514  of production assets, characters, and themes by this state;
 3515  promotional videos for this state included on optical disc
 3516  formats; and other marketing integration.
 3517         (i) The employment of students enrolled full-time in an
 3518  entertainment-related course of study at an institution of
 3519  higher education in this state or of graduates from such an
 3520  institution within 12 months after graduation.
 3521         (j) Plans to work with entertainment industry-related
 3522  courses of study at an institution of higher education in this
 3523  state.
 3524         (k) The local support and any financial commitment for the
 3525  project.
 3526         (l)The project is about this state or shows this state in
 3527  a positive light.
 3528         (m) A review of the production company’s past activities in
 3529  this state or other states.
 3530         (n) The length of time the production company has made
 3531  productions in this state, the number of productions the
 3532  production company has made in this state, and the production
 3533  company’s overall commitment to this state. This includes a
 3534  production company that is based in this state.
 3535         (o) Expected contributions to this state’s economy,
 3536  consistent with the state strategic economic development plan
 3537  prepared by the department.
 3538         (p) The expected effect of the award on the viability of
 3539  the project and the probability that the project would be
 3540  undertaken in this state if funds are granted to the production
 3541  company.
 3542         (5) A production company must have financing in place for a
 3543  project before it applies for funds under this section.
 3544         (6) The department shall prescribe a form upon which an
 3545  application must be made. At a minimum, the application must
 3546  include:
 3547         (a) The applicant’s federal employer identification number,
 3548  reemployment assistance account number, and state sales tax
 3549  registration number, as applicable. If such numbers are not
 3550  available at the time of application, they must be submitted to
 3551  the department in writing before the disbursement of any
 3552  payments.
 3553         (b) The signature of the applicant.
 3554         (c) A detailed budget of planned qualified and nonqualified
 3555  expenditures in this state.
 3556         (d) The type and amount of capital investment that will be
 3557  made in this state.
 3558         (e) The locations in this state at which the project will
 3559  occur.
 3560         (f) The anticipated commencement date and duration of the
 3561  project.
 3562         (g) The proposed number of state residents and nonstate
 3563  residents that will be employed in full-time equivalent and
 3564  part-time positions related to the project and wages paid to
 3565  such persons.
 3566         (h) The total number of full-time equivalent employees
 3567  employed by the production company in this state, if applicable.
 3568         (i) Proof of financing for the project.
 3569         (j)The amount of promotion of Florida that the production
 3570  company will provide for the state.
 3571         (k)An attestation verifying that the information provided
 3572  on the application is true and accurate.
 3573         (l) Any additional information requested by the department
 3574  or division.
 3575         (7) The department must make a recommendation to the
 3576  Governor to approve or deny an award within 7 days after
 3577  completion of the review and evaluation. An award of funds may
 3578  not constitute more than 30 percent of qualified expenditures in
 3579  this state and may not fund wages paid to nonresidents. A
 3580  production must start within 1 year after the date the project
 3581  is approved by the Governor. The recommendation must include the
 3582  performance conditions that the project must meet to obtain
 3583  funds.
 3584         (a) The Governor may approve projects without consulting
 3585  the Legislature for projects requiring less than $2 million in
 3586  funding.
 3587         (b) For projects requiring funding in the amount of $2
 3588  million to $5 million, the Governor shall provide a written
 3589  description and evaluation of a project recommended for approval
 3590  to the chair and vice chair of the Legislative Budget Commission
 3591  at least 10 days before giving final approval for the project.
 3592  The recommendation must include the performance conditions that
 3593  the project must meet in order to obtain funds.
 3594         (c) If the chair or vice chair of the Legislative Budget
 3595  Commission or the President of the Senate or the Speaker of the
 3596  House of Representatives timely advises the Executive Office of
 3597  the Governor, in writing, that such action or proposed action
 3598  exceeds the delegated authority of the Executive Office of the
 3599  Governor or is contrary to legislative policy or intent, the
 3600  Executive Office of the Governor shall void the release of funds
 3601  and instruct the department to immediately change such action or
 3602  proposed action until the Legislative Budget Commission or the
 3603  Legislature addresses the issue.
 3604         (d) Any project exceeding $5 million must be approved by
 3605  the Legislative Budget Commission before the funding is
 3606  released.
 3607         (8) Upon the approval of the Governor, the department and
 3608  the production company shall enter into an agreement that
 3609  specifies, at a minimum:
 3610         (a) The total amount of funds awarded and the schedule of
 3611  payment.
 3612         (b) The performance conditions for payment of moneys from
 3613  the fund, including full- and part-time employment in this
 3614  state; wages paid in this state; capital investment in this
 3615  state, including fixed capital investment; marketing and
 3616  promotion in this state; the date by which production must start
 3617  and the duration of production; and the amount of qualified
 3618  expenditures in this state.
 3619         (c) The methodology for validating performance and the date
 3620  by which the production company must submit proof of performance
 3621  to the department.
 3622         (d) That the department may review and verify any records
 3623  of the production company to ascertain whether that company is
 3624  in compliance with this section and the agreement.
 3625         (e) Sanctions for failure to meet performance conditions.
 3626         (f) That payment of moneys from the fund is contingent upon
 3627  sufficient appropriation of funds by the Legislature.
 3628         (9) The agreement must be finalized and signed by an
 3629  authorized officer of the production company within 90 days
 3630  after the Governor’s approval. A production company that is
 3631  approved under this section may not simultaneously receive
 3632  benefits under ss. 288.1254 and 288.1258 for the same
 3633  production.
 3634         (10) The department shall validate contractor performance
 3635  and report such validation in the annual report required under
 3636  s. 288.1254.
 3637         (11) Contingent upon an annual appropriation by the
 3638  Legislature, the department may not approve awards in excess of
 3639  the amount appropriated for a fiscal year. The department must
 3640  maintain a schedule of funds to be paid from the appropriation
 3641  for the fiscal year that begins on July 1. For the first 6
 3642  months of each fiscal year, the department shall set aside 50
 3643  percent of the amount appropriated for the fund by the
 3644  Legislature. At the end of the 6-month period, these funds may
 3645  be used to provide funding for any project that qualifies under
 3646  this section.
 3647         (12) A production company that submits fraudulent
 3648  information under this section is liable for reimbursement of
 3649  the reasonable costs and fees associated with the review,
 3650  processing, investigation, and prosecution of the fraudulent
 3651  claim. A production company that receives a payment under this
 3652  section through a claim that is fraudulent is liable for
 3653  reimbursement of the payment amount, plus a penalty in an amount
 3654  double the payment amount. The penalty is in addition to any
 3655  criminal penalty for which the production company is liable for
 3656  the same acts. The production company is also liable for costs
 3657  and fees incurred by the state in investigating and prosecuting
 3658  the fraudulent claim.
 3659         (13) The department may not waive any provision or provide
 3660  an extension of time to meet any requirement of this section.
 3661         (14) This section expires on July 1, 2025. An agreement in
 3662  existence on that date shall continue in effect in accordance
 3663  with its terms.
 3664         Section 32. Section 288.1258, Florida Statutes, is amended
 3665  to read:
 3666         288.1258 Entertainment industry qualified production
 3667  companies; application procedure; categories; duties of the
 3668  Department of Revenue; records and reports.—
 3669         (1) PRODUCTION COMPANIES AUTHORIZED TO APPLY.—
 3670         (a) Any production company engaged in this state in the
 3671  production of motion pictures, made-for-TV motion pictures,
 3672  television series, commercial advertising, music videos, or
 3673  sound recordings may submit an application to the Department of
 3674  Revenue to be approved by the Department of Economic Opportunity
 3675  Office of Film and Entertainment as a qualified production
 3676  company for the purpose of receiving a sales and use tax
 3677  certificate of exemption from the Department of Revenue to
 3678  exempt purchases on or after the date a complete application is
 3679  filed with the Department of Revenue for exemptions under ss.
 3680  212.031, 212.06, and 212.08.
 3681         (b) As used in For the purposes of this section, the term
 3682  “qualified production company” means any production company that
 3683  has submitted a properly completed application to the Department
 3684  of Revenue and that is subsequently qualified by the Department
 3685  of Economic Opportunity Office of Film and Entertainment.
 3686         (2) APPLICATION PROCEDURE.—
 3687         (a) The Department of Revenue shall will review all
 3688  submitted applications for the required information. Within 10
 3689  working days after the receipt of a properly completed
 3690  application, the Department of Revenue shall will forward the
 3691  completed application to the Department of Economic Opportunity
 3692  Office of Film and Entertainment for approval.
 3693         (b)1. The Department of Economic Opportunity Office of Film
 3694  and Entertainment shall establish a process by which an
 3695  entertainment industry production company may be approved by the
 3696  department office as a qualified production company and may
 3697  receive a certificate of exemption from the Department of
 3698  Revenue for the sales and use tax exemptions under ss. 212.031,
 3699  212.06, and 212.08. A production company that is approved under
 3700  this section may not simultaneously receive benefits under ss.
 3701  288.1254 and 288.1256 for the same production.
 3702         2. Upon determination by the department Office of Film and
 3703  Entertainment that a production company meets the established
 3704  approval criteria and qualifies for exemption, the department
 3705  Office of Film and Entertainment shall return the approved
 3706  application or application renewal or extension to the
 3707  Department of Revenue, which shall issue a certificate of
 3708  exemption.
 3709         3. The department Office of Film and Entertainment shall
 3710  deny an application or application for renewal or extension from
 3711  a production company if it determines that the production
 3712  company does not meet the established approval criteria.
 3713         (c) The department Office of Film and Entertainment shall
 3714  develop, with the cooperation of the Department of Revenue, the
 3715  Division of Film and Entertainment within Enterprise Florida,
 3716  Inc., and local government entertainment industry promotion
 3717  agencies, a standardized application form for use in approving
 3718  qualified production companies.
 3719         1. The application form shall include, but not be limited
 3720  to, production-related information on employment, proposed
 3721  budgets, planned purchases of items exempted from sales and use
 3722  taxes under ss. 212.031, 212.06, and 212.08, a signed
 3723  affirmation from the applicant that any items purchased for
 3724  which the applicant is seeking a tax exemption are intended for
 3725  use exclusively as an integral part of entertainment industry
 3726  preproduction, production, or postproduction activities engaged
 3727  in primarily in this state, and a signed affirmation from the
 3728  department Office of Film and Entertainment that the information
 3729  on the application form has been verified and is correct. In
 3730  lieu of information on projected employment, proposed budgets,
 3731  or planned purchases of exempted items, a production company
 3732  seeking a 1-year certificate of exemption may submit summary
 3733  historical data on employment, production budgets, and purchases
 3734  of exempted items related to production activities in this
 3735  state. Any information gathered from production companies for
 3736  the purposes of this section shall be considered confidential
 3737  taxpayer information and shall be disclosed only as provided in
 3738  s. 213.053.
 3739         2. The application form may be distributed to applicants by
 3740  the department, the Division Office of Film and Entertainment,
 3741  or local film commissions.
 3742         (d) All applications, renewals, and extensions for
 3743  designation as a qualified production company shall be processed
 3744  by the department Office of Film and Entertainment.
 3745         (e) If In the event that the Department of Revenue
 3746  determines that a production company no longer qualifies for a
 3747  certificate of exemption, or has used a certificate of exemption
 3748  for purposes other than those authorized by this section and
 3749  chapter 212, the Department of Revenue shall revoke the
 3750  certificate of exemption of that production company, and any
 3751  sales or use taxes exempted on items purchased or leased by the
 3752  production company during the time such company did not qualify
 3753  for a certificate of exemption or improperly used a certificate
 3754  of exemption shall become immediately due to the Department of
 3755  Revenue, along with interest and penalty as provided by s.
 3756  212.12. In addition to the other penalties imposed by law, any
 3757  person who knowingly and willfully falsifies an application, or
 3758  uses a certificate of exemption for purposes other than those
 3759  authorized by this section and chapter 212, commits a felony of
 3760  the third degree, punishable as provided in ss. 775.082,
 3761  775.083, and 775.084.
 3762         (3) CATEGORIES.—
 3763         (a)1. A production company may be qualified for designation
 3764  as a qualified production company for a period of 1 year if the
 3765  company has operated a business in Florida at a permanent
 3766  address for a period of 12 consecutive months. Such a qualified
 3767  production company shall receive a single 1-year certificate of
 3768  exemption from the Department of Revenue for the sales and use
 3769  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 3770  certificate shall expire 1 year after issuance or upon the
 3771  cessation of business operations in the state, at which time the
 3772  certificate shall be surrendered to the Department of Revenue.
 3773         2. The Office of Film and Entertainment shall develop a
 3774  method by which A qualified production company may submit a new
 3775  application for annually renew a 1-year certificate of exemption
 3776  upon the expiration of that company’s certificate of exemption;
 3777  however, upon approval of the department, such qualified
 3778  production company may annually renew the 1-year certificate of
 3779  exemption for a period of up to 5 years without submitting
 3780  requiring the production company to resubmit a new application
 3781  during that 5-year period.
 3782         3. Each year, or upon surrender of the certificate of
 3783  exemption to the Department of Revenue, the Any qualified
 3784  production company shall may submit to the department aggregate
 3785  data for production-related information on employment,
 3786  expenditures in this state, capital investment, and purchases of
 3787  items exempted from sales and use taxes under ss. 212.031,
 3788  212.06, and 212.08 for inclusion in the annual report required
 3789  under subsection (5) a new application for a 1-year certificate
 3790  of exemption upon the expiration of that company’s certificate
 3791  of exemption.
 3792         (b)1. A production company may be qualified for designation
 3793  as a qualified production company for a period of 90 days. Such
 3794  production company shall receive a single 90-day certificate of
 3795  exemption from the Department of Revenue for the sales and use
 3796  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 3797  certificate shall expire 90 days after issuance or upon the
 3798  cessation of business operations in the state, at which time,
 3799  with extensions contingent upon approval of the Office of Film
 3800  and Entertainment. the certificate shall be surrendered to the
 3801  Department of Revenue upon its expiration.
 3802         2. A qualified production company may submit a new
 3803  application for a 90-day certificate of exemption each quarter
 3804  upon the expiration of that company’s certificate of exemption;
 3805  however, upon approval of the department, such qualified
 3806  production company may renew the 90-day certificate of exemption
 3807  for a period of up to 1 year without submitting a new
 3808  application during that 1-year period.
 3809         3.2.Each 90 days, or upon surrender of the certificate of
 3810  exemption to the Department of Revenue, the qualified Any
 3811  production company shall may submit to the department aggregate
 3812  data for production-related information on employment,
 3813  expenditures in this state, capital investment, and purchases of
 3814  items exempted from sales and use taxes under ss. 212.031,
 3815  212.06, and 212.08 for inclusion in the annual report required
 3816  under subsection (5) a new application for a 90-day certificate
 3817  of exemption upon the expiration of that company’s certificate
 3818  of exemption.
 3819         (4) DUTIES OF THE DEPARTMENT OF REVENUE.—
 3820         (a) The Department of Revenue shall review the initial
 3821  application and notify the applicant of any omissions and
 3822  request additional information if needed. An application shall
 3823  be complete upon receipt of all requested information. The
 3824  Department of Revenue shall forward all complete applications to
 3825  the department Office of Film and Entertainment within 10
 3826  working days.
 3827         (b) The Department of Revenue shall issue a numbered
 3828  certificate of exemption to a qualified production company
 3829  within 5 working days of the receipt of an approved application,
 3830  application renewal, or application extension from the
 3831  department Office of Film and Entertainment.
 3832         (c) The Department of Revenue may adopt promulgate such
 3833  rules and shall prescribe and publish such forms as may be
 3834  necessary to effectuate the purposes of this section or any of
 3835  the sales tax exemptions which are reasonably related to the
 3836  provisions of this section.
 3837         (d) The Department of Revenue is authorized to establish
 3838  audit procedures in accordance with the provisions of ss.
 3839  212.12, 212.13, and 213.34 which relate to the sales tax
 3840  exemption provisions of this section.
 3841         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO
 3842  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The department
 3843  Office of Film and Entertainment shall keep annual records from
 3844  the information provided on taxpayer applications for tax
 3845  exemption certificates and regularly reported as required in
 3846  this section beginning January 1, 2001. These records also must
 3847  reflect a ratio of the annual amount of sales and use tax
 3848  exemptions under this section, plus the tax credits incentives
 3849  awarded pursuant to s. 288.1254 to the estimated amount of funds
 3850  expended by certified productions. In addition, the department
 3851  office shall maintain data showing annual growth in Florida
 3852  based entertainment industry companies and entertainment
 3853  industry employment and wages. The employment information must
 3854  include an estimate of the full-time equivalent positions
 3855  created by each production that received tax credits pursuant to
 3856  s. 288.1254. The department Office of Film and Entertainment
 3857  shall include this information in the annual report for the
 3858  entertainment industry financial incentive program required
 3859  under s. 288.1254(10).
 3860         Section 33. Paragraph (b) of subsection (5) of section
 3861  288.901, Florida Statutes, is amended to read:
 3862         288.901 Enterprise Florida, Inc.—
 3863         (5) APPOINTED MEMBERS OF THE BOARD OF DIRECTORS.—
 3864         (b) In making their appointments, the Governor, the
 3865  President of the Senate, and the Speaker of the House of
 3866  Representatives shall ensure that the composition of the board
 3867  of directors reflects the diversity of Florida’s business
 3868  community and is representative of the economic development
 3869  goals in subsection (2). The board must include at least one
 3870  director for each of the following areas of expertise:
 3871  international business, tourism marketing, the space or
 3872  aerospace industry, managing or financing a minority-owned
 3873  business, manufacturing, finance and accounting, rural economic
 3874  development, and sports marketing.
 3875         Section 34. Subsection (5) is added to section 288.905,
 3876  Florida Statutes, to read:
 3877         288.905 President and employees of Enterprise Florida,
 3878  Inc.—
 3879         (5) For a period of 2 years following vacation of office, a
 3880  former president may not receive compensation for personally
 3881  representing before the legislative or executive branch of state
 3882  government an entity that applied for funding, received state
 3883  funds, or negotiated with Enterprise Florida, Inc., for the
 3884  receipt of state funds, regardless of whether the entity
 3885  actually received any state funds.
 3886         Section 35. The change made to s. 288.905, Florida
 3887  Statutes, applies only to presidents who are appointed or
 3888  reappointed on or after July 1, 2015.
 3889         Section 36. Effective October 1, 2015, subsection (1) of
 3890  section 288.92, Florida Statutes, is amended to read:
 3891         288.92 Divisions of Enterprise Florida, Inc.—
 3892         (1) Enterprise Florida, Inc., may create and dissolve
 3893  divisions as necessary to carry out its mission. Each division
 3894  shall have distinct responsibilities and complementary missions.
 3895  At a minimum, Enterprise Florida, Inc., shall have divisions
 3896  related to the following areas:
 3897         (a) International Trade and Business Development;
 3898         (b) Business Retention and Recruitment;
 3899         (c) Tourism Marketing;
 3900         (d) Minority Business Development; and
 3901         (e) Sports Industry Development; and
 3902         (f) Film and Entertainment.
 3903         Section 37. Subsection (1) of section 288.9622, Florida
 3904  Statutes, is amended to read:
 3905         288.9622 Findings and intent.—
 3906         (1) The Legislature finds and declares that there is a need
 3907  to increase the availability of seed capital and early stage
 3908  venture equity capital for emerging companies in the state,
 3909  including, without limitation, enterprises in life sciences,
 3910  information technology, advanced manufacturing processes,
 3911  aviation and aerospace, and homeland security and defense,
 3912  improvement of water quality and safety, and agricultural
 3913  enhancements and protections, as well as other strategic
 3914  technologies.
 3915         Section 38. Paragraph (d) of subsection (4) of section
 3916  288.9624, Florida Statutes, is amended to read:
 3917         288.9624 Florida Opportunity Fund; creation; duties.—
 3918         (4) For the purpose of mobilizing investment in a broad
 3919  variety of Florida-based, new technology companies and
 3920  generating a return sufficient to continue reinvestment, the
 3921  fund shall:
 3922         (d) Invest only in funds, businesses, and infrastructure
 3923  projects that have raised capital from other sources so that the
 3924  amount invested in such funds, businesses, or infrastructure
 3925  projects is at least twice the amount invested by the fund.
 3926  Direct investments must be made in Florida infrastructure
 3927  projects or businesses that are Florida-based or have
 3928  significant business activities in Florida and operate in
 3929  technology sectors that are strategic to Florida, including, but
 3930  not limited to, enterprises in life sciences, information
 3931  technology, advanced manufacturing processes, aviation and
 3932  aerospace, and homeland security and defense, improvement of
 3933  water quality and safety, and agricultural enhancements and
 3934  protections, as well as other strategic technologies.
 3935  
 3936  The Opportunity Fund may not use its original legislative
 3937  appropriation of $29.5 million for direct investments, including
 3938  loans, in businesses or infrastructure projects, or for any
 3939  purpose not specified in chapter 2007-189, Laws of Florida.
 3940         Section 39. Paragraph (c) of subsection (3) and subsection
 3941  (4) of section 288.980, Florida Statutes, are amended to read:
 3942         288.980 Military base retention; legislative intent; grants
 3943  program.—
 3944         (3)
 3945         (c) The department shall require that an applicant:
 3946         1. Represent a local government with a military
 3947  installation or military installations that could be adversely
 3948  affected by federal actions.
 3949         2. Agree to match at least 30 percent of any grant awarded.
 3950         3. Prepare a coordinated program or plan of action
 3951  delineating how the eligible project will be administered and
 3952  accomplished.
 3953         3.4. Provide documentation describing the potential for
 3954  changes to the mission of a military installation located in the
 3955  applicant’s community and the potential impacts such changes
 3956  will have on the applicant’s community.
 3957         (4) The Florida Defense Reinvestment Grant Program is
 3958  established to respond to the need for this state to work in
 3959  conjunction with defense-dependent communities in developing and
 3960  implementing strategies and approaches that will help
 3961  communities support the missions of military installations, and
 3962  in developing and implementing alternative economic
 3963  diversification strategies to transition from a defense economy
 3964  to a nondefense economy. The department shall administer the
 3965  program.
 3966         (a) Eligible applicants include defense-dependent counties
 3967  and cities, and local economic development councils located
 3968  within such communities. The program shall be administered by
 3969  the department and Grant awards may be provided to support
 3970  community-based activities that:
 3971         1.(a) Protect existing military installations;
 3972         2.(b) Diversify or grow the economy of a defense-dependent
 3973  community; or
 3974         3.(c) Develop plans for the reuse of closed or realigned
 3975  military installations, including any plans necessary for
 3976  infrastructure improvements needed to facilitate reuse and
 3977  related marketing activities.
 3978         (b) Applications for grants under paragraph (a) this
 3979  subsection must include a coordinated program of work or plan of
 3980  action delineating how the eligible project will be administered
 3981  and accomplished, which must include a plan for ensuring close
 3982  cooperation between civilian and military authorities in the
 3983  conduct of the funded activities and a plan for public
 3984  involvement. An applicant must agree to match at least 30
 3985  percent of any grant awarded.
 3986         (c) An eligible applicant may also be a business in the
 3987  defense and space industry. Grant awards may be provided to
 3988  support technological competitiveness activities. For purposes
 3989  of this paragraph, the term “technological competitiveness
 3990  activities” includes equipment purchases, upgrades, or
 3991  replacement. Applications for grants under this paragraph must
 3992  include a plan of action delineating how the eligible project
 3993  will be administered and accomplished.
 3994         Section 40. Section 288.9937, Florida Statutes, is amended
 3995  to read:
 3996         288.9937 Evaluation of programs.—The Office of Economic and
 3997  Demographic Research and the Office of Program Policy Analysis
 3998  and Government Accountability shall analyze and , evaluate, and
 3999  determine the economic benefits, as defined in s. 288.005, of
 4000  the first 3 years of the Microfinance Loan Program and the
 4001  Microfinance Guarantee Program. The analysis by the Office of
 4002  Economic and Demographic Research must also determine the
 4003  economic benefits, as defined in s. 288.005, evaluate the number
 4004  of jobs created, the increase or decrease in personal income,
 4005  and the impact on state gross domestic product from the direct,
 4006  indirect, and induced effects of the state’s investment. The
 4007  analysis by the Office of Program Policy Analysis and Government
 4008  Accountability must also identify any inefficiencies in the
 4009  programs and provide recommendations for changes to the
 4010  programs. Each The office shall submit a report to the President
 4011  of the Senate and the Speaker of the House of Representatives by
 4012  January 15 1, 2018. This section expires January 31, 2018.
 4013         Section 41. Subsection (3) of section 420.5087, Florida
 4014  Statutes, is amended to read:
 4015         420.5087 State Apartment Incentive Loan Program.—There is
 4016  hereby created the State Apartment Incentive Loan Program for
 4017  the purpose of providing first, second, or other subordinated
 4018  mortgage loans or loan guarantees to sponsors, including for
 4019  profit, nonprofit, and public entities, to provide housing
 4020  affordable to very-low-income persons.
 4021         (3) During the first 6 months of loan or loan guarantee
 4022  availability, program funds shall be reserved for use by
 4023  sponsors who provide the housing set-aside required in
 4024  subsection (2) for the tenant groups designated in this
 4025  subsection. The reservation of funds to each of these groups
 4026  shall be determined using the most recent statewide very-low
 4027  income rental housing market study available at the time of
 4028  publication of each notice of fund availability required by
 4029  paragraph (6)(b). The reservation of funds within each notice of
 4030  fund availability to the tenant groups in paragraphs (b)-(e)
 4031  (a), (b), and (e) may not be less than 10 percent of the funds
 4032  available at that time. Any increase in funding required to
 4033  reach the 10-percent minimum must be taken from the tenant group
 4034  that has the largest reservation. The reservation of funds
 4035  within each notice of fund availability to the tenant group in
 4036  paragraph (a) (c) may not be less than 5 percent of the funds
 4037  available at that time. The reservation of funds within each
 4038  notice of fund availability to the tenant group in paragraph (d)
 4039  may not be more than 10 percent of the funds available at that
 4040  time. The tenant groups are:
 4041         (a) Commercial fishing workers and farmworkers;
 4042         (b) Families;
 4043         (c) Persons who are homeless;
 4044         (d) Persons with special needs; and
 4045         (e) Elderly persons. Ten percent of the amount reserved for
 4046  the elderly shall be reserved to provide loans to sponsors of
 4047  housing for the elderly for the purpose of making building
 4048  preservation, health, or sanitation repairs or improvements
 4049  which are required by federal, state, or local regulation or
 4050  code, or lifesafety or security-related repairs or improvements
 4051  to such housing. Such a loan may not exceed $750,000 per housing
 4052  community for the elderly. In order to receive the loan, the
 4053  sponsor of the housing community must make a commitment to match
 4054  at least 5 percent of the loan amount to pay the cost of such
 4055  repair or improvement. The corporation shall establish the rate
 4056  of interest on the loan, which may not exceed 3 percent, and the
 4057  term of the loan, which may not exceed 15 years; however, if the
 4058  lien of the corporation’s encumbrance is subordinate to the lien
 4059  of another mortgagee, then the term may be made coterminous with
 4060  the longest term of the superior lien. The term of the loan
 4061  shall be based on a credit analysis of the applicant. The
 4062  corporation may forgive indebtedness for a share of the loan
 4063  attributable to the units in a project reserved for extremely
 4064  low-income elderly by nonprofit organizations, as defined in s.
 4065  420.0004(5), where the project has provided affordable housing
 4066  to the elderly for 15 years or more. The corporation shall
 4067  establish, by rule, the procedure and criteria for receiving,
 4068  evaluating, and competitively ranking all applications for loans
 4069  under this paragraph. A loan application must include evidence
 4070  of the first mortgagee’s having reviewed and approved the
 4071  sponsor’s intent to apply for a loan. A nonprofit organization
 4072  or sponsor may not use the proceeds of the loan to pay for
 4073  administrative costs, routine maintenance, or new construction.
 4074         Section 42. Section 420.57, Florida Statutes, is created to
 4075  read:
 4076         420.57 Affordable and Workforce Housing for Essential
 4077  Service Personnel in the Florida Keys Area of Critical State
 4078  Concern.—
 4079         (1) This section provides incentives and authorizes a
 4080  process for providing affordable rental opportunities for
 4081  essential services personnel in the Florida Keys Area of
 4082  Critical State Concern who are affected by the area’s uniquely
 4083  high housing costs.
 4084         (2) For purposes of this section, the term:
 4085         (a) “Corporation” means the Florida Housing Finance
 4086  Corporation.
 4087         (b) “Essential services personnel” means persons in need of
 4088  affordable housing who are considered essential services
 4089  personnel as defined by Monroe County in its local housing
 4090  assistance plan pursuant to s. 420.9075(3)(a).
 4091         (c) “Florida Keys” or “Keys” means the Florida Keys Area of
 4092  Critical State Concern designated by the Florida Keys Area
 4093  Protection Act in s. 380.0552.
 4094         (d) “Project” means the construction or rehabilitation of
 4095  workforce housing by a qualified developer at a single site or
 4096  scattered sites and where the qualified developer demonstrates
 4097  ownership or control of all of the parcels.
 4098         (e) “Workforce housing” means multifamily rental housing
 4099  affordable to persons or households whose income does not exceed
 4100  140 percent of the area median income for Monroe County
 4101  established by the United States Department of Housing and Urban
 4102  Development.
 4103         (3) The corporation may provide low-interest loans for
 4104  construction or rehabilitation of workforce housing in the
 4105  Florida Keys Area of Critical State Concern, provided that the
 4106  loans:
 4107         (a) Do not exceed the lesser of 50 percent of development
 4108  costs as defined in s. 420.503(13) or the minimum amount
 4109  required to make the project economically feasible.
 4110         (b)Bear interest rates of 1 to 3 percent, where long-term
 4111  affordability is provided and guaranteed for units set aside for
 4112  workforce housing for essential services personnel.
 4113         (4) The corporation shall select projects for funding by
 4114  competitive solicitation as provided in s. 420.507(48),
 4115  including consideration of factors contained in s. 420.5087.
 4116         (5) All eligible applications must demonstrate the
 4117  following:
 4118         (a) Rents for all workforce housing serving those with
 4119  incomes at or below 140 percent of area median income at the
 4120  appropriate income level using the restricted rents for the
 4121  federal low-income housing tax credit program. Such residences
 4122  may not be used for transient occupancy, tourist housing, or
 4123  vacation rentals.
 4124         (b) The applicant proves it has site control of the
 4125  proposed project site or sites and provides evidence that
 4126  infrastructure sufficient to support the project is in place at
 4127  the time of application.
 4128         (6) Priority consideration for funding will be provided for
 4129  projects that:
 4130         (a) Set aside the highest percent of units for workforce
 4131  housing.
 4132         (b) Require the least amount of program funding compared to
 4133  the overall housing cost of the project.
 4134         (c) Show evidence of feasibility.
 4135         (d) Demonstrate the economic viability of the project.
 4136         (e) Include a commitment of first mortgage financing.
 4137         (f)Are proposed by a developer with prior experience.
 4138         (g)Reflect the developer’s ability to proceed with
 4139  construction.
 4140         (h) Have support from the local government, as defined in
 4141  s. 420.503(22), through funding grants, fee waivers, donations
 4142  of land, contributions, or other tangible assistance. Such
 4143  grants, donations of land, or contributions must be evidenced by
 4144  a letter of commitment, agreement, contract, deed, memorandum of
 4145  understanding, or other written instrument at the time of
 4146  application.
 4147         (i) Are consistent with the workforce housing objectives
 4148  and strategies in the local comprehensive plan and land
 4149  development regulations.
 4150         (j) Incorporate one or more of the following design
 4151  features: green building principles, energy efficient and water
 4152  saving features, storm-resistant construction, or other elements
 4153  that reduce the long-term costs relating to maintenance,
 4154  utilities, and insurance.
 4155         (7) The corporation may adopt rules to implement this
 4156  section.
 4157         (8) The corporation may use a maximum of 2 percent of any
 4158  funds appropriated for this program for costs of administration.
 4159         Section 43. Paragraphs (a) and (b) of subsection (3) and
 4160  subsections (4), (5), and (6) of section 420.622, Florida
 4161  Statutes, are amended to read:
 4162         420.622 State Office on Homelessness; Council on
 4163  Homelessness.—
 4164         (3) The State Office on Homelessness, pursuant to the
 4165  policies set by the council and subject to the availability of
 4166  funding, shall:
 4167         (a) Coordinate among state, local, and private agencies and
 4168  providers to produce a statewide consolidated inventory program
 4169  and financial plan for the state’s entire system of homeless
 4170  programs which incorporates regionally developed plans. Such
 4171  programs include, but are not limited to:
 4172         1. Programs authorized under the Stewart B. McKinney
 4173  Homeless Assistance Act of 1987, 42 U.S.C. ss. 11371 et seq.,
 4174  and carried out under funds awarded to this state; and
 4175         2. Programs, components thereof, or activities that assist
 4176  persons who are homeless or at risk for homelessness.
 4177         (b) Collect, maintain, and make available information
 4178  concerning persons who are homeless or at risk for homelessness,
 4179  including demographics information, current services and
 4180  resources available, the cost and availability of services and
 4181  programs, and the met and unmet needs of this population. All
 4182  entities that receive state funding must provide access to all
 4183  data they maintain in summary form, with no individual
 4184  identifying information, to assist the council in providing this
 4185  information. The State Office on Homelessness shall establish a
 4186  task force to make recommendations regarding the implementation
 4187  of a statewide Homeless Management Information System (HMIS).
 4188  The task force shall define the conceptual framework of such a
 4189  system; study existing statewide HMIS models; establish an
 4190  inventory of local HMIS systems, including providers and license
 4191  capacity; examine the aggregated reporting being provided by
 4192  local continuums of care; complete an analysis of current
 4193  continuum of care resources; and provide recommendations on the
 4194  costs and benefits of implementing a statewide HMIS. The task
 4195  force shall also make recommendations regarding the development
 4196  of a statewide, centralized coordinated assessment system in
 4197  conjunction with the implementation of a statewide HMIS. The
 4198  task force findings must be reported to the Council on
 4199  Homelessness no later than December 31, 2015. The council shall
 4200  explore the potential of creating a statewide Management
 4201  Information System (MIS), encouraging the future participation
 4202  of any bodies that are receiving awards or grants from the
 4203  state, if such a system were adopted, enacted, and accepted by
 4204  the state.
 4205         (4) The State Office on Homelessness, with the concurrence
 4206  of the Council on Homelessness, shall may accept and administer
 4207  moneys appropriated to it to provide annual “Challenge Grants”
 4208  to lead agencies of homeless assistance continuums of care
 4209  designated by the State Office on Homelessness pursuant to s.
 4210  420.624. The department shall establish varying levels of grant
 4211  awards up to $500,000 per lead agency. Award levels shall be
 4212  based upon the total population within the continuum of care
 4213  catchment area and reflect the differing degrees of homelessness
 4214  in the catchment planning areas. The department, in consultation
 4215  with the Council on Homelessness, shall specify a grant award
 4216  level in the notice of the solicitation of grant applications.
 4217         (a) To qualify for the grant, a lead agency must develop
 4218  and implement a local homeless assistance continuum of care plan
 4219  for its designated catchment area. The continuum of care plan
 4220  must implement a coordinated assessment or central intake system
 4221  to screen, assess, and refer persons seeking assistance to the
 4222  appropriate service provider. The lead agency shall also
 4223  document the commitment of local government and private
 4224  organizations to provide matching funds or in-kind support in an
 4225  amount equal to the grant requested. Expenditures of leveraged
 4226  funds or resources, including third-party cash or in-kind
 4227  contributions, are permitted only for eligible activities
 4228  committed on one project which have not been used as leverage or
 4229  match for any other project or program and must be certified
 4230  through a written commitment.
 4231         (b) Preference must be given to those lead agencies that
 4232  have demonstrated the ability of their continuum of care to
 4233  provide quality services to homeless persons and the ability to
 4234  leverage federal homeless-assistance funding under the Stewart
 4235  B. McKinney Act and private funding for the provision of
 4236  services to homeless persons.
 4237         (c) Preference must be given to lead agencies in catchment
 4238  areas with the greatest need for the provision of housing and
 4239  services to the homeless, relative to the population of the
 4240  catchment area.
 4241         (d) The grant may be used to fund any of the housing,
 4242  program, or service needs included in the local homeless
 4243  assistance continuum of care plan. The lead agency may allocate
 4244  the grant to programs, services, or housing providers that
 4245  implement the local homeless assistance continuum care plan. The
 4246  lead agency may provide subgrants to a local agency to implement
 4247  programs or services or provide housing identified for funding
 4248  in the lead agency’s application to the department. A lead
 4249  agency may spend a maximum of 8 percent of its funding on
 4250  administrative costs.
 4251         (e) The lead agency shall submit a final report to the
 4252  department documenting the outcomes achieved by the grant in
 4253  enabling persons who are homeless to return to permanent housing
 4254  thereby ending such person’s episode of homelessness.
 4255         (5) The State Office on Homelessness, with the concurrence
 4256  of the Council on Homelessness, may administer moneys
 4257  appropriated to it to provide homeless housing assistance grants
 4258  annually to lead agencies for local homeless assistance
 4259  continuum of care, as recognized by the State Office on
 4260  Homelessness, to acquire, construct, or rehabilitate
 4261  transitional or permanent housing units for homeless persons.
 4262  These moneys shall consist of any sums that the state may
 4263  appropriate, as well as money received from donations, gifts,
 4264  bequests, or otherwise from any public or private source, which
 4265  are intended to acquire, construct, or rehabilitate transitional
 4266  or permanent housing units for homeless persons.
 4267         (a) Grant applicants shall be ranked competitively.
 4268  Preference must be given to applicants who leverage additional
 4269  private funds and public funds, particularly federal funds
 4270  designated for the acquisition, construction, or rehabilitation
 4271  of transitional or permanent housing for homeless persons; who
 4272  acquire, build, or rehabilitate the greatest number of units; or
 4273  and who acquire, build, or rehabilitate in catchment areas
 4274  having the greatest need for housing for the homeless relative
 4275  to the population of the catchment area.
 4276         (b) Funding for any particular project may not exceed
 4277  $750,000.
 4278         (c) Projects must reserve, for a minimum of 10 years, the
 4279  number of units acquired, constructed, or rehabilitated through
 4280  homeless housing assistance grant funding to serve persons who
 4281  are homeless at the time they assume tenancy.
 4282         (d) No more than two grants may be awarded annually in any
 4283  given local homeless assistance continuum of care catchment
 4284  area.
 4285         (e) A project may not be funded which is not included in
 4286  the local homeless assistance continuum of care plan, as
 4287  recognized by the State Office on Homelessness, for the
 4288  catchment area in which the project is located.
 4289         (f) The maximum percentage of funds that the State Office
 4290  on Homelessness and each applicant may spend on administrative
 4291  costs is 5 percent.
 4292         (6) The State Office on Homelessness, in conjunction with
 4293  the Council on Homelessness, shall establish performance
 4294  measures and specific objectives by which it may to evaluate the
 4295  effective performance and outcomes of lead agencies that receive
 4296  grant funds. Any funding through the State Office on
 4297  Homelessness shall be distributed to lead agencies based on
 4298  their overall performance and their achievement of specified
 4299  objectives. Each lead agency for which grants are made under
 4300  this section shall provide the State Office on Homelessness a
 4301  thorough evaluation of the effectiveness of the program in
 4302  achieving its stated purpose. In evaluating the performance of
 4303  the lead agencies, the State Office on Homelessness shall base
 4304  its criteria upon the program objectives, goals, and priorities
 4305  that were set forth by the lead agencies in their proposals for
 4306  funding. Such criteria may include, but not be limited to, the
 4307  number of persons or households that are no longer homeless, the
 4308  rate of recidivism to homelessness, and the number of persons
 4309  who obtain gainful employment homeless individuals provided
 4310  shelter, food, counseling, and job training.
 4311         Section 44. Subsections (3), (7), and (8) of section
 4312  420.624, Florida Statutes, are amended to read:
 4313         420.624 Local homeless assistance continuum of care.—
 4314         (3) Communities or regions seeking to implement a local
 4315  homeless assistance continuum of care are encouraged to develop
 4316  and annually update a written plan that includes a vision for
 4317  the continuum of care, an assessment of the supply of and demand
 4318  for housing and services for the homeless population, and
 4319  specific strategies and processes for providing the components
 4320  of the continuum of care. The State Office on Homelessness, in
 4321  conjunction with the Council on Homelessness, shall include in
 4322  the plan a methodology for assessing performance and outcomes.
 4323  The State Office on Homelessness shall supply a standardized
 4324  format for written plans, including the reporting of data.
 4325         (7) The components of a continuum of care plan should
 4326  include:
 4327         (a) Outreach, intake, and assessment procedures in order to
 4328  identify the service and housing needs of an individual or
 4329  family and to link them with appropriate housing, services,
 4330  resources, and opportunities;
 4331         (b) Emergency shelter, in order to provide a safe, decent
 4332  alternative to living in the streets;
 4333         (c) Transitional housing;
 4334         (d) Supportive services, designed to assist with the
 4335  development of the skills necessary to secure and retain
 4336  permanent housing;
 4337         (e) Permanent supportive housing;
 4338         (f) Rapid ReHousing, as specified in s. 420.6265;
 4339         (g)(f) Permanent housing;
 4340         (h)(g) Linkages and referral mechanisms among all
 4341  components to facilitate the movement of individuals and
 4342  families toward permanent housing and self-sufficiency;
 4343         (i)(h) Services and resources to prevent housed persons
 4344  from becoming or returning to homelessness; and
 4345         (j)(i) An ongoing planning mechanism to address the needs
 4346  of all subgroups of the homeless population, including but not
 4347  limited to:
 4348         1. Single adult males;
 4349         2. Single adult females;
 4350         3. Families with children;
 4351         4. Families with no children;
 4352         5. Unaccompanied children and youth;
 4353         6. Elderly persons;
 4354         7. Persons with drug or alcohol addictions;
 4355         8. Persons with mental illness;
 4356         9. Persons with dual or multiple physical or mental
 4357  disorders;
 4358         10. Victims of domestic violence; and
 4359         11. Persons living with HIV/AIDS.
 4360         (8) Continuum of care plans must promote participation by
 4361  all interested individuals and organizations and may not exclude
 4362  individuals and organizations on the basis of race, color,
 4363  national origin, sex, handicap, familial status, or religion.
 4364  Faith-based organizations must be encouraged to participate. To
 4365  the extent possible, these components shall should be
 4366  coordinated and integrated with other mainstream health, social
 4367  services, and employment programs for which homeless populations
 4368  may be eligible, including Medicaid, State Children’s Health
 4369  Insurance Program, Temporary Assistance for Needy Families, Food
 4370  Assistance Program, and services funded through the Mental
 4371  Health and Substance Abuse Block Grant, the Workforce Investment
 4372  Act, and the welfare-to-work grant program.
 4373         Section 45. Section 420.6265, Florida Statutes, is created
 4374  to read:
 4375         420.6265 Rapid ReHousing.—
 4376         (1) LEGISLATIVE FINDINGS AND INTENT.—
 4377         (a) The Legislature finds that Rapid ReHousing is a
 4378  strategy of using temporary financial assistance and case
 4379  management to quickly move an individual or family out of
 4380  homelessness and into permanent housing.
 4381         (b) The Legislature also finds that, for most of the past
 4382  two decades, public and private solutions to homelessness have
 4383  focused on providing individuals and families who are
 4384  experiencing homelessness with emergency shelter, transitional
 4385  housing, or a combination of both. While emergency shelter and
 4386  transitional housing programs may provide critical access to
 4387  services for individuals and families in crisis, they often fail
 4388  to address their long-term needs.
 4389         (c) The Legislature further finds that most households
 4390  become homeless as a result of a financial crisis that prevents
 4391  individuals and families from paying rent or a domestic conflict
 4392  that results in one member being ejected or leaving without
 4393  resources or a plan for housing.
 4394         (d) The Legislature further finds that Rapid ReHousing is
 4395  an alternative approach to the current system of emergency
 4396  shelter or transitional housing which tends to reduce the length
 4397  of time of homelessness and has proven to be cost effective.
 4398         (e) It is therefore the intent of the Legislature to
 4399  encourage homeless continuums of care to adopt the Rapid
 4400  ReHousing approach to preventing homelessness for individuals
 4401  and families who do not require the intense level of supports
 4402  provided in the Permanent Supportive Housing model.
 4403         (2) RAPID REHOUSING METHODOLOGY.—
 4404         (a) The Rapid ReHousing approach to homelessness differs
 4405  from traditional approaches to addressing homelessness by
 4406  focusing on each individual’s or family’s barriers to returning
 4407  to housing. By using this approach, communities can
 4408  significantly reduce the amount of time that individuals and
 4409  families are homeless and prevent further episodes of
 4410  homelessness.
 4411         (b) In Rapid ReHousing, an individual or family is
 4412  identified as being homeless, temporary assistance is provided
 4413  to allow the individual or family to obtain permanent housing as
 4414  quickly as possible, and, if needed, assistance is provided to
 4415  allow the individual or family to retain housing.
 4416         (c) The objective of Rapid ReHousing is to provide
 4417  assistance for as short a term as possible so that the
 4418  individual or family receiving assistance does not develop a
 4419  dependency on the assistance.
 4420         Section 46. Subsections (25) and (26) of section 420.9071,
 4421  Florida Statutes, are amended to read:
 4422         420.9071 Definitions.—As used in ss. 420.907-420.9079, the
 4423  term:
 4424         (25) “Recaptured funds” means funds that are recouped by a
 4425  county or eligible municipality in accordance with the recapture
 4426  provisions of its local housing assistance plan pursuant to s.
 4427  420.9075(5)(i) s. 420.9075(5)(h) from eligible persons or
 4428  eligible sponsors, which funds were not used for assistance to
 4429  an eligible household for an eligible activity, when there is a
 4430  default on the terms of a grant award or loan award.
 4431         (26) “Rent subsidies” means ongoing monthly rental
 4432  assistance. The term does not include initial assistance to
 4433  tenants, such as grants or loans for security and utility
 4434  deposits.
 4435         Section 47. Subsection (7) of section 420.9072, Florida
 4436  Statutes, is amended, present subsections (8) and (9) of that
 4437  section are redesignated as subsections (9) and (10),
 4438  respectively, and a new subsection (8) is added to that section,
 4439  to read:
 4440         420.9072 State Housing Initiatives Partnership Program.—The
 4441  State Housing Initiatives Partnership Program is created for the
 4442  purpose of providing funds to counties and eligible
 4443  municipalities as an incentive for the creation of local housing
 4444  partnerships, to expand production of and preserve affordable
 4445  housing, to further the housing element of the local government
 4446  comprehensive plan specific to affordable housing, and to
 4447  increase housing-related employment.
 4448         (7) A county or an eligible municipality must expend its
 4449  portion of the local housing distribution only to implement a
 4450  local housing assistance plan or as provided in this subsection.
 4451  A county or an eligible municipality may not expend its portion
 4452  of the local housing distribution to provide rent subsidies;
 4453  however, this does not prohibit the use of funds for security
 4454  and utility deposit assistance.
 4455         (8)A county or an eligible municipality may not expend its
 4456  portion of the local housing distribution to provide ongoing
 4457  rent subsidies, except for:
 4458         (a)Security and utility deposit assistance.
 4459         (b)Eviction prevention not to exceed 6 months’ rent.
 4460         (c)A rent subsidy program for very-low-income households
 4461  with at least one adult who is a person with special needs as
 4462  defined in s. 420.0004 or homeless as defined in s. 420.621. The
 4463  period of rental assistance may not exceed 12 months for any
 4464  eligible household.
 4465         Section 48. Present subsections (5), (6), and (7) of
 4466  section 420.9073, Florida Statutes, are redesignated as
 4467  subsections (6), (7), and (8), respectively, and a new
 4468  subsection (5) is added to that section, to read:
 4469         420.9073 Local housing distributions.—
 4470         (5) Notwithstanding subsections (1)-(4), the corporation
 4471  shall first distribute 4 percent of the total amount to be
 4472  distributed in a given fiscal year from the Local Government
 4473  Housing Trust Fund to the Department of Children and Families
 4474  and the Department of Economic Opportunity as follows:
 4475         (a) The Department of Children and Families shall receive
 4476  95 percent of such amount to provide operating funds and other
 4477  support to the designated lead agency in each continuum of care
 4478  for the benefit of the designated catchment area as described in
 4479  s. 420.624.
 4480         (b) The Department of Economic Opportunity shall receive 5
 4481  percent of such amount to provide training and technical
 4482  assistance to lead agencies receiving operating funds and other
 4483  support under paragraph (a) in accordance with s. 420.606(3).
 4484  Training and technical assistance funded by this distribution
 4485  shall be provided by a nonprofit entity that meets the
 4486  requirements of s. 420.531.
 4487         Section 49. Paragraph (a) of subsection (2) of section
 4488  420.9075, Florida Statutes, is amended, paragraph (f) is added
 4489  to subsection (3) of that section, subsection (5) of that
 4490  section is amended, and paragraph (i) is added to subsection
 4491  (10) of that section, to read:
 4492         420.9075 Local housing assistance plans; partnerships.—
 4493         (2)(a) Each county and each eligible municipality
 4494  participating in the State Housing Initiatives Partnership
 4495  Program shall encourage the involvement of appropriate public
 4496  sector and private sector entities as partners in order to
 4497  combine resources to reduce housing costs for the targeted
 4498  population. This partnership process should involve:
 4499         1. Lending institutions.
 4500         2. Housing builders and developers.
 4501         3. Nonprofit and other community-based housing and service
 4502  organizations.
 4503         4. Providers of professional services relating to
 4504  affordable housing.
 4505         5. Advocates for low-income persons, including, but not
 4506  limited to, homeless people, the elderly, and migrant
 4507  farmworkers.
 4508         6. Real estate professionals.
 4509         7. Other persons or entities who can assist in providing
 4510  housing or related support services.
 4511         8. Lead agencies of local homeless assistance continuums of
 4512  care.
 4513         (3)
 4514         (f) Each county and each eligible municipality is
 4515  encouraged to develop a strategy within its local housing
 4516  assistance plan which provides program funds for reducing
 4517  homelessness.
 4518         (5) The following criteria apply to awards made to eligible
 4519  sponsors or eligible persons for the purpose of providing
 4520  eligible housing:
 4521         (a) At least 65 percent of the funds made available in each
 4522  county and eligible municipality from the local housing
 4523  distribution must be reserved for home ownership for eligible
 4524  persons.
 4525         (b) Up to 25 percent of the funds made available in each
 4526  county and eligible municipality from the local housing
 4527  distribution may be reserved for rental housing for eligible
 4528  persons or for the purposes enumerated in s. 420.9072(8).
 4529         (c)(b) At least 75 percent of the funds made available in
 4530  each county and eligible municipality from the local housing
 4531  distribution must be reserved for construction, rehabilitation,
 4532  or emergency repair of affordable, eligible housing.
 4533         (d)(c) Not more than 20 percent of the funds made available
 4534  in each county and eligible municipality from the local housing
 4535  distribution may be used for manufactured housing.
 4536         (e)(d) The sales price or value of new or existing eligible
 4537  housing may not exceed 90 percent of the average area purchase
 4538  price in the statistical area in which the eligible housing is
 4539  located. Such average area purchase price may be that calculated
 4540  for any 12-month period beginning not earlier than the fourth
 4541  calendar year prior to the year in which the award occurs or as
 4542  otherwise established by the United States Department of the
 4543  Treasury.
 4544         (f)(e)1. All units constructed, rehabilitated, or otherwise
 4545  assisted with the funds provided from the local housing
 4546  assistance trust fund must be occupied by very-low-income
 4547  persons, low-income persons, and moderate-income persons except
 4548  as otherwise provided in this section.
 4549         2. At least 30 percent of the funds deposited into the
 4550  local housing assistance trust fund must be reserved for awards
 4551  to very-low-income persons or eligible sponsors who will serve
 4552  very-low-income persons and at least an additional 30 percent of
 4553  the funds deposited into the local housing assistance trust fund
 4554  must be reserved for awards to low-income persons or eligible
 4555  sponsors who will serve low-income persons. This subparagraph
 4556  does not apply to a county or an eligible municipality that
 4557  includes, or has included within the previous 5 years, an area
 4558  of critical state concern designated or ratified by the
 4559  Legislature for which the Legislature has declared its intent to
 4560  provide affordable housing. The exemption created by this act
 4561  expires on July 1, 2013, and shall apply retroactively.
 4562         (g)(f) Loans shall be provided for periods not exceeding 30
 4563  years, except for deferred payment loans or loans that extend
 4564  beyond 30 years which continue to serve eligible persons.
 4565         (h)(g) Loans or grants for eligible rental housing
 4566  constructed, rehabilitated, or otherwise assisted from the local
 4567  housing assistance trust fund must be subject to recapture
 4568  requirements as provided by the county or eligible municipality
 4569  in its local housing assistance plan unless reserved for
 4570  eligible persons for 15 years or the term of the assistance,
 4571  whichever period is longer. Eligible sponsors that offer rental
 4572  housing for sale before 15 years or that have remaining
 4573  mortgages funded under this program must give a first right of
 4574  refusal to eligible nonprofit organizations for purchase at the
 4575  current market value for continued occupancy by eligible
 4576  persons.
 4577         (i)(h) Loans or grants for eligible owner-occupied housing
 4578  constructed, rehabilitated, or otherwise assisted from proceeds
 4579  provided from the local housing assistance trust fund shall be
 4580  subject to recapture requirements as provided by the county or
 4581  eligible municipality in its local housing assistance plan.
 4582         (j)(i) The total amount of monthly mortgage payments or the
 4583  amount of monthly rent charged by the eligible sponsor or her or
 4584  his designee must be made affordable.
 4585         (k)(j) The maximum sales price or value per unit and the
 4586  maximum award per unit for eligible housing benefiting from
 4587  awards made pursuant to this section must be established in the
 4588  local housing assistance plan.
 4589         (l)(k) The benefit of assistance provided through the State
 4590  Housing Initiatives Partnership Program must accrue to eligible
 4591  persons occupying eligible housing. This provision shall not be
 4592  construed to prohibit use of the local housing distribution
 4593  funds for a mixed income rental development.
 4594         (m)(l) Funds from the local housing distribution not used
 4595  to meet the criteria established in paragraph (a) or paragraph
 4596  (c) (b) or not used for the administration of a local housing
 4597  assistance plan must be used for housing production and finance
 4598  activities, including, but not limited to, financing
 4599  preconstruction activities or the purchase of existing units,
 4600  providing rental housing, and providing home ownership training
 4601  to prospective home buyers and owners of homes assisted through
 4602  the local housing assistance plan.
 4603         1. Notwithstanding the provisions of paragraphs (a) and (c)
 4604  (b), program income as defined in s. 420.9071(24) may also be
 4605  used to fund activities described in this paragraph.
 4606         2. When preconstruction due-diligence activities conducted
 4607  as part of a preservation strategy show that preservation of the
 4608  units is not feasible and will not result in the production of
 4609  an eligible unit, such costs shall be deemed a program expense
 4610  rather than an administrative expense if such program expenses
 4611  do not exceed 3 percent of the annual local housing
 4612  distribution.
 4613         3. If both an award under the local housing assistance plan
 4614  and federal low-income housing tax credits are used to assist a
 4615  project and there is a conflict between the criteria prescribed
 4616  in this subsection and the requirements of s. 42 of the Internal
 4617  Revenue Code of 1986, as amended, the county or eligible
 4618  municipality may resolve the conflict by giving precedence to
 4619  the requirements of s. 42 of the Internal Revenue Code of 1986,
 4620  as amended, in lieu of following the criteria prescribed in this
 4621  subsection with the exception of paragraphs (a) and (f) (e) of
 4622  this subsection.
 4623         4. Each county and each eligible municipality may award
 4624  funds as a grant for construction, rehabilitation, or repair as
 4625  part of disaster recovery or emergency repairs or to remedy
 4626  accessibility or health and safety deficiencies. Any other
 4627  grants must be approved as part of the local housing assistance
 4628  plan.
 4629         (10) Each county or eligible municipality shall submit to
 4630  the corporation by September 15 of each year a report of its
 4631  affordable housing programs and accomplishments through June 30
 4632  immediately preceding submittal of the report. The report shall
 4633  be certified as accurate and complete by the local government’s
 4634  chief elected official or his or her designee. Transmittal of
 4635  the annual report by a county’s or eligible municipality’s chief
 4636  elected official, or his or her designee, certifies that the
 4637  local housing incentive strategies, or, if applicable, the local
 4638  housing incentive plan, have been implemented or are in the
 4639  process of being implemented pursuant to the adopted schedule
 4640  for implementation. The report must include, but is not limited
 4641  to:
 4642         (i) A description of efforts to reduce homelessness.
 4643         Section 50. Section 420.9089, Florida Statutes, is created
 4644  to read:
 4645         420.9089 National Housing Trust Fund.—The Legislature finds
 4646  that more funding for housing to assist the homeless is needed
 4647  and encourages the state entity designated to administer funds
 4648  made available to the state from the National Housing Trust Fund
 4649  to propose an allocation plan that includes strategies to reduce
 4650  homelessness in this state. These strategies to address
 4651  homelessness shall be in addition to strategies under s.
 4652  420.5087.
 4653         Section 51. Effective October 1, 2015, subsection (5) of
 4654  section 477.0135, Florida Statutes, is amended to read:
 4655         477.0135 Exemptions.—
 4656         (5) A license is not required of any individual providing
 4657  makeup, special effects, or cosmetology services to an actor,
 4658  stunt person, musician, extra, or other talent during a
 4659  production recognized by the Department of Economic Opportunity
 4660  Office of Film and Entertainment as a qualified production as
 4661  defined in s. 288.1254(1). Such services are not required to be
 4662  performed in a licensed salon. Individuals exempt under this
 4663  subsection may not provide such services to the general public.
 4664         Section 52. Effective July 1, 2015, the four sports
 4665  development project applications that the Department of Economic
 4666  Opportunity reviewed and recommended to the Legislature for
 4667  approval pursuant to s. 288.11625, Florida Statutes, on January
 4668  23, 2015, are approved pursuant to s. 288.11625(4)(e), Florida
 4669  Statutes. The Department of Economic Opportunity shall certify
 4670  the applicants for sports development projects no later than
 4671  August 15, 2015.
 4672         Section 53. (1) For purposes of this section, the term
 4673  “eligible business” means a business that entered into a
 4674  contract with the Department of Economic Opportunity for an
 4675  economic development program under chapter 288, Florida
 4676  Statutes, between January 1, 2013, and December 31, 2015, for a
 4677  project that is located in an enterprise zone designated
 4678  pursuant to s. 290.0065, Florida Statutes 2014, as of December
 4679  31, 2015.
 4680         (2) An eligible business may apply for the following
 4681  incentives, if the contract with the Department of Economic
 4682  Opportunity is still deemed active by the department and has not
 4683  expired or terminated:
 4684         (a) The property tax exemption for licensed child care
 4685  facility under s. 196.095, Florida Statutes 2014.
 4686         (b) The building materials sales tax refund under s.
 4687  212.08(5)(g), Florida Statutes 2014.
 4688         (c) The business equipment sales tax refund under s.
 4689  212.08(5)(h), Florida Statutes 2014.
 4690         (d) The electrical sales tax exemption under s. 212.08(15),
 4691  Florida Statutes 2014.
 4692         (e) The enterprise zone jobs tax credit under s. 212.096,
 4693  Florida Statutes 2014.
 4694         (f) The enterprise zone jobs tax credit under s. 220.181,
 4695  Florida Statutes 2014.
 4696         (g) The enterprise zone property tax credit under s.
 4697  220.182, Florida Statutes 2014.
 4698         (3) The Department of Economic Opportunity must provide a
 4699  list of eligible businesses annually to the Department of
 4700  Revenue. The Department of Economic Opportunity must also
 4701  provide notice to the Department of Revenue upon the expiration
 4702  or termination of a contract.
 4703         (4) This section is effective January 1, 2016, and expires
 4704  on December 31, 2018.
 4705         Section 54. For the 2014-2015 fiscal year, the sums of $20
 4706  million in nonrecurring funds from the State Economic
 4707  Enhancement and Development Trust Fund and $3.8 million in
 4708  nonrecurring funds from the Economic Development Trust Fund are
 4709  appropriated to the Department of Economic Opportunity to
 4710  provide payments and tax refunds pursuant to s. 288.061, Florida
 4711  Statutes, for programs under ss. 288.0659, 288.1045, 288.106,
 4712  288.107, 288.108, 288.1088, and 288.1089, Florida Statutes.
 4713  Payments may be made only for projects that meet statutory
 4714  eligibility requirements. The projects must be verified by an
 4715  independent third party that determines that an applicant has
 4716  satisfied all of the requirements of the agreement or contract,
 4717  and the Department of Economic Opportunity must determine that
 4718  the applicant has met the required project performance criteria
 4719  and that a payment is due. Funds may not be released for any
 4720  other purpose. Funds provided from the Economic Development
 4721  Trust Fund represent local matching funds.
 4722         Section 55. Except as otherwise expressly provided in this
 4723  act, this act shall take effect July 1, 2015.