Senate Bill 1406
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Florida Senate - 2000 SB 1406
By Senator Latvala
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1 A bill to be entitled
2 An act relating to brownfield financial
3 incentives; amending s. 197.432, F.S.;
4 conforming statutory cross-references; amending
5 s. 197.502, F.S.; authorizing local governments
6 to file tax deed applications in a specified
7 manner; amending s. 197.522, F.S.; conforming a
8 statutory cross-reference; amending s.
9 199.1055, F.S.; broadening the contaminated
10 site rehabilitation tax credit against the
11 intangible personal property tax to include in
12 the preapproved advanced cleanup program
13 petroleum-contaminated sites and other
14 contaminated sites at which cleanup is
15 undertaken pursuant to a voluntary
16 rehabilitation agreement with the Department of
17 Environmental Protection under certain
18 circumstances; amending s. 212.08, F.S.;
19 providing an exemption from the sales and use
20 tax for building materials used in the
21 rehabilitation of real property located in a
22 designated brownfield area; providing an
23 exemption from the sales and use tax for
24 business property purchased for use by
25 businesses located in a designated brownfield
26 area; amending s. 212.096, F.S.; providing for
27 a brownfield area jobs credit against the sales
28 and use tax; amending s. 220.181, F.S.;
29 providing for a designated brownfield area jobs
30 credit against the corporate income tax;
31 amending s. 220.182, F.S.; providing for a
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1 designated brownfield area property tax credit
2 against the corporate income tax; amending s.
3 220.183, F.S.; providing a partial credit
4 against the corporate income tax for community
5 contributions that benefit designated
6 brownfield areas; amending s. 220.1845, F.S.;
7 broadening the contaminated site rehabilitation
8 tax credit against the corporate income tax to
9 include in the preapproved advanced cleanup
10 program petroleum-contaminated sites and other
11 contaminated sites at which cleanup is
12 undertaken pursuant to a voluntary
13 rehabilitation agreement with the Department of
14 Environmental Protection under certain
15 circumstances; amending s. 290.007, F.S.;
16 providing for state incentives in designated
17 brownfield areas; creating s. 376.30702, F.S.;
18 creating the Florida State-Owned-Lands Cleanup
19 Program; providing intent; directing the
20 Department of Environmental Protection to use
21 existing site priority ranking and cleanup
22 criteria; establishing liability protection;
23 amending s. 376.30781, F.S.; broadening the
24 partial tax credits for the rehabilitation of
25 certain contaminated sites; clarifying
26 provisions regarding the filing for the tax
27 credits; amending s. 376.84, F.S.; authorizing
28 entities approved by the local government for
29 the purpose of redeveloping brownfield areas to
30 use tax increment financing; amending s.
31 376.86, F.S.; increasing the limits of the
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1 state loan guaranty in brownfield areas;
2 creating s. 376.876, F.S.; providing for a
3 Brownfield Redevelopment Grants Program in the
4 Department of Environmental Protection;
5 specifying the uses of grant funds; requiring
6 matching funds; authorizing the department to
7 adopt rules; providing appropriations;
8 providing an effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. Subsection (4) of section 197.432, Florida
13 Statutes, is amended to read:
14 197.432 Sale of tax certificates for unpaid taxes.--
15 (4) A tax certificate representing less than $100 in
16 delinquent taxes on property that has been granted a homestead
17 exemption for the year in which the delinquent taxes were
18 assessed may not be sold at public auction but shall be issued
19 by the tax collector to the county at the maximum rate of
20 interest allowed by this chapter. The provisions of s.
21 197.502(4) s. 197.502(3) shall not be invoked as long as the
22 homestead exemption is granted to the person who received the
23 homestead exemption for the year in which the tax certificate
24 was issued. However, when all such tax certificates and
25 accrued interest thereon represent an amount of $100 or more,
26 the provisions of s. 197.502(4) s. 197.502(3) shall be
27 invoked.
28 Section 2. Present subsections (2), (3), (4), (5),
29 (6), (7), (8), (9), (10), and (11) of section 197.502, Florida
30 Statutes, are redesignated as subsections (3), (4), (5), (6),
31
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1 (7), (8), (9), (10), (11), and (12), respectively, and a new
2 subsection (2) is added to that section to read:
3 197.502 Application for obtaining tax deed by holder
4 of tax sale certificate; fees.--
5 (2) When a tax certificate that is 2 years old or
6 older exists against a parcel that has been declared a
7 brownfield site under s. 376.80, the municipality or county
8 may file a tax deed application in the same manner in which an
9 application on a county-held tax certificate is filed and
10 processed under chapter 197.
11 Section 3. Paragraph (a) of subsection (1) of section
12 197.522, Florida Statutes, is amended to read:
13 197.522 Notice to owner when application for tax deed
14 is made.--
15 (1)(a) The clerk of the circuit court shall notify, by
16 certified mail with return receipt requested or by registered
17 mail if the notice is to be sent outside the continental
18 United States, the persons listed in the tax collector's
19 statement pursuant to s. 197.502(5) s. 197.502(4) that an
20 application for a tax deed has been made. Such notice shall
21 be mailed at least 20 days prior to the date of sale. If no
22 address is listed in the tax collector's statement, then no
23 notice shall be required.
24 Section 4. Subsection (1) of section 199.1055, Florida
25 Statutes, is amended to read:
26 199.1055 Contaminated site rehabilitation tax
27 credit.--
28 (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
29 (a) A credit in the amount of 35 percent of the costs
30 of voluntary cleanup activity that is integral to site
31 rehabilitation at the following sites is allowed against any
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1 tax due for a taxable year under s. 199.032, less any credit
2 allowed by s. 220.68 for that year:
3 1. A drycleaning-solvent-contaminated site eligible
4 for state-funded site rehabilitation under s. 376.3078(3);
5 2. A drycleaning-solvent-contaminated site at which
6 cleanup is undertaken by the real property owner pursuant to
7 s. 376.3078(11), if the real property owner is not also, and
8 has never been, the owner or operator of the drycleaning
9 facility where the contamination exists; or
10 3. A brownfield site in a designated brownfield area
11 under s. 376.80; or.
12 4. Any other contaminated site at which the property
13 owner did not cause or contribute to the contamination and for
14 which cleanup is undertaken under a voluntary rehabilitation
15 agreement approved by the Department of Environmental
16 Protection.
17 (b) For all applications received by January 15, if,
18 as of the following March 1, the credits granted under
19 paragraph (a) do not exhaust the annual maximum allowable
20 credits under paragraph (h), any remaining credits may be
21 granted for petroleum-contaminated sites at which cleanups are
22 being conducted under the preapproved advanced cleanup program
23 authorized in s. 376.30713(4), but only up to the amount of
24 private funding involved in the site-cleanup activity. Tax
25 credit applications submitted for petroleum-contaminated sites
26 may not be included in the carry-forward provision of s.
27 376.30781(9), which otherwise allows applications that do not
28 receive credits due to an exhaustion of the annual tax credit
29 authorization to be carried forward in the same order for the
30 next year's annual tax credit allocation, if any, based on the
31 prior year's application.
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1 (c)(b) A taxpayer, or multiple taxpayers working
2 jointly to clean up a single site, may not receive more than
3 $250,000 per year in tax credits for each site voluntarily
4 rehabilitated. Multiple taxpayers shall receive tax credits in
5 the same proportion as their contribution to payment of
6 cleanup costs. Subject to the same conditions and limitations
7 as provided in this section, a municipality or county which
8 voluntarily rehabilitates a site may receive not more than
9 $250,000 per year in tax credits which it can subsequently
10 transfer subject to the provisions in paragraph (g).
11 (d)(c) If the credit granted under this section is not
12 fully used in any one year because of insufficient tax
13 liability on the part of the taxpayer, the unused amount may
14 be carried forward for a period not to exceed 5 years.
15 (e)(d) A taxpayer that receives a credit under s.
16 220.1845 is ineligible to receive credit under this section in
17 a given tax year.
18 (f)(e) A taxpayer that receives state-funded site
19 rehabilitation pursuant to s. 376.3078(3) for rehabilitation
20 of a drycleaning-solvent-contaminated site is ineligible to
21 receive credit under this section for costs incurred by the
22 taxpayer in conjunction with the rehabilitation of that site
23 during the same time period that state-administered site
24 rehabilitation was underway.
25 (g)(f) The total amount of the tax credits which may
26 be granted under this section and s. 220.1845 is $2 million
27 annually.
28 (h)(g)1. Tax credits that may be available under this
29 section to an entity eligible under s. 376.30781 may be
30 transferred after a merger or acquisition to the surviving or
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1 acquiring entity and used in the same manner with the same
2 limitations.
3 2. The entity or its surviving or acquiring entity as
4 described in subparagraph 1., may transfer any unused credit
5 in whole or in units of no less than 25 percent of the
6 remaining credit. The entity acquiring such credit may use it
7 in the same manner and with the same limitation as described
8 in this section. Such transferred credits may not be
9 transferred again although they may succeed to a surviving or
10 acquiring entity subject to the same conditions and
11 limitations as described in this section.
12 3. In the event the credit provided for under this
13 section is reduced either as a result of a determination by
14 the Department of Environmental Protection or an examination
15 or audit by the Department of Revenue, such tax deficiency
16 shall be recovered from the first entity, or the surviving or
17 acquiring entity, to have claimed such credit up to the amount
18 of credit taken. Any subsequent deficiencies shall be
19 assessed against any entity acquiring and claiming such
20 credit, or in the case of multiple succeeding entities in the
21 order of credit succession.
22 (i)(h) In order to encourage completion of site
23 rehabilitation at contaminated sites being voluntarily cleaned
24 up and eligible for a tax credit under this section, the
25 taxpayer may claim an additional 10 percent of the total
26 cleanup costs, not to exceed $50,000, in the final year of
27 cleanup as evidenced by the Department of Environmental
28 Protection issuing a "No Further Action" order for that site.
29 Section 5. Paragraphs (g) and (h) of subsection (5) of
30 section 212.08, Florida Statutes, are amended to read:
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1 212.08 Sales, rental, use, consumption, distribution,
2 and storage tax; specified exemptions.--The sale at retail,
3 the rental, the use, the consumption, the distribution, and
4 the storage to be used or consumed in this state of the
5 following are hereby specifically exempt from the tax imposed
6 by this chapter.
7 (5) EXEMPTIONS; ACCOUNT OF USE.--
8 (g) Building materials used in the rehabilitation of
9 real property located in an enterprise zone or designated
10 brownfield area.--
11 1. Beginning July 1, 1995, building materials used in
12 the rehabilitation of real property located in an enterprise
13 zone, and, after July 1, 1997, in a designated brownfield area
14 under s. 376.80, shall be exempt from the tax imposed by this
15 chapter upon an affirmative showing to the satisfaction of the
16 department that the items have been used for the
17 rehabilitation of real property located in an enterprise zone
18 or designated brownfield area. Except as provided in
19 subparagraph 2., this exemption inures to the owner, lessee,
20 or lessor of the rehabilitated real property located in an
21 enterprise zone or designated brownfield area only through a
22 refund of previously paid taxes. To receive a refund pursuant
23 to this paragraph, the owner, lessee, or lessor of the
24 rehabilitated real property located in an enterprise zone or
25 designated brownfield area must file an application under oath
26 with the governing body or enterprise zone development agency
27 having jurisdiction over the enterprise zone or designated
28 brownfield area where the business is located, as applicable,
29 which includes:
30 a. The name and address of the person claiming the
31 refund.
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1 b. An address and assessment roll parcel number of the
2 rehabilitated real property in an enterprise zone or
3 designated brownfield area for which a refund of previously
4 paid taxes is being sought.
5 c. A description of the improvements made to
6 accomplish the rehabilitation of the real property.
7 d. A copy of the building permit issued for the
8 rehabilitation of the real property.
9 e. A sworn statement, under the penalty of perjury,
10 from the general contractor licensed in this state with whom
11 the applicant contracted to make the improvements necessary to
12 accomplish the rehabilitation of the real property, which
13 statement lists the building materials used in the
14 rehabilitation of the real property, the actual cost of the
15 building materials, and the amount of sales tax paid in this
16 state on the building materials. In the event that a general
17 contractor has not been used, the applicant shall provide this
18 information in a sworn statement, under the penalty of
19 perjury. Copies of the invoices which evidence the purchase of
20 the building materials used in such rehabilitation and the
21 payment of sales tax on the building materials shall be
22 attached to the sworn statement provided by the general
23 contractor or by the applicant. Unless the actual cost of
24 building materials used in the rehabilitation of real property
25 and the payment of sales taxes due thereon is documented by a
26 general contractor or by the applicant in this manner, the
27 cost of such building materials shall be an amount equal to 40
28 percent of the increase in assessed value for ad valorem tax
29 purposes.
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1 f. The identifying number assigned pursuant to s.
2 290.0065 to the enterprise zone in which the rehabilitated
3 real property is located.
4 g. A certification by the local building inspector
5 that the improvements necessary to accomplish the
6 rehabilitation of the real property are substantially
7 completed.
8 h. Whether the business is a small business as defined
9 by s. 288.703(1).
10 i. If applicable, the name and address of each
11 permanent employee of the business, including, for each
12 employee who is a resident of an enterprise zone, the
13 identifying number assigned pursuant to s. 290.0065 to the
14 enterprise zone in which the employee resides.
15 2. This exemption inures to a city, county, or other
16 governmental agency through a refund of previously paid taxes
17 if the building materials used in the rehabilitation of real
18 property located in an enterprise zone or designated
19 brownfield area are paid for from the funds of a community
20 development block grant or similar grant or loan program. To
21 receive a refund pursuant to this paragraph, a city, county,
22 or other governmental agency must file an application which
23 includes the same information required to be provided in
24 subparagraph 1. by an owner, lessee, or lessor of
25 rehabilitated real property. In addition, the application must
26 include a sworn statement signed by the chief executive
27 officer of the city, county, or other governmental agency
28 seeking a refund which states that the building materials for
29 which a refund is sought were paid for from the funds of a
30 community development block grant or similar grant or loan
31 program.
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1 3. Within 10 working days after receipt of an
2 application, the governing body or enterprise zone development
3 agency shall review the application to determine if it
4 contains all the information required pursuant to subparagraph
5 1. or subparagraph 2. and meets the criteria set out in this
6 paragraph. The governing body or agency shall certify all
7 applications that contain the information required pursuant to
8 subparagraph 1. or subparagraph 2. and meet the criteria set
9 out in this paragraph as eligible to receive a refund. If
10 applicable, the governing body or agency shall also certify if
11 20 percent of the employees of the business are residents of
12 an enterprise zone or designated brownfield area, excluding
13 temporary and part-time employees. The certification shall be
14 in writing, and a copy of the certification shall be
15 transmitted to the executive director of the Department of
16 Revenue. The applicant shall be responsible for forwarding a
17 certified application to the department within the time
18 specified in subparagraph 4.
19 4. An application for a refund pursuant to this
20 paragraph must be submitted to the department within 6 months
21 after the rehabilitation of the property is deemed to be
22 substantially completed by the local building inspector.
23 5. The provisions of s. 212.095 do not apply to any
24 refund application made pursuant to this paragraph. No more
25 than one exemption through a refund of previously paid taxes
26 for the rehabilitation of real property shall be permitted for
27 any one parcel of real property. No refund shall be granted
28 pursuant to this paragraph unless the amount to be refunded
29 exceeds $500. No refund granted pursuant to this paragraph
30 shall exceed the lesser of 97 percent of the Florida sales or
31 use tax paid on the cost of the building materials used in the
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1 rehabilitation of the real property as determined pursuant to
2 sub-subparagraph 1.e. or $5,000, or, if no less than 20
3 percent of the employees of the business are residents of an
4 enterprise zone or designated brownfield area, excluding
5 temporary and part-time employees, the amount of refund
6 granted pursuant to this paragraph shall not exceed the lesser
7 of 97 percent of the sales tax paid on the cost of such
8 building materials or $10,000. A refund approved pursuant to
9 this paragraph shall be made within 30 days of formal approval
10 by the department of the application for the refund.
11 6. The department shall adopt rules governing the
12 manner and form of refund applications and may establish
13 guidelines as to the requisites for an affirmative showing of
14 qualification for exemption under this paragraph.
15 7. The department shall deduct an amount equal to 10
16 percent of each refund granted under the provisions of this
17 paragraph from the amount transferred into the Local
18 Government Half-cent Sales Tax Clearing Trust Fund pursuant to
19 s. 212.20 for the county area in which the rehabilitated real
20 property is located and shall transfer that amount to the
21 General Revenue Fund.
22 8. For the purposes of the exemption provided in this
23 paragraph:
24 a. "Building materials" means tangible personal
25 property that which becomes a component part of improvements
26 to real property.
27 b. "Real property" has the same meaning as provided in
28 s. 192.001(12).
29 c. "Rehabilitation of real property" means the
30 reconstruction, renovation, restoration, rehabilitation,
31 construction, or expansion of improvements to real property.
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1 d. "Substantially completed" has the same meaning as
2 provided in s. 192.042(1).
3 9. The provisions of this paragraph shall expire and
4 be void on December 31, 2005.
5 (h) Business property used in an enterprise zone or
6 designated brownfield area.--
7 1. Beginning July 1, 1995, business property purchased
8 for use by businesses located in an enterprise zone that which
9 is subsequently used in an enterprise zone or, after July 1,
10 1997, in a designated brownfield area under s. 376.80, shall
11 be exempt from the tax imposed by this chapter. This exemption
12 inures to the business only through a refund of previously
13 paid taxes. A refund shall be authorized upon an affirmative
14 showing by the taxpayer to the satisfaction of the department
15 that the requirements of this paragraph have been met.
16 2. To receive a refund, the business must file under
17 oath with the governing body or enterprise zone development
18 agency having jurisdiction over the enterprise zone where the
19 business is located, as applicable, an application which
20 includes:
21 a. The name and address of the business claiming the
22 refund.
23 b. The identifying number assigned pursuant to s.
24 290.0065 to the enterprise zone in which the business is
25 located.
26 c. A specific description of the property for which a
27 refund is sought, including its serial number or other
28 permanent identification number.
29 d. The location of the property.
30 e. The sales invoice or other proof of purchase of the
31 property, showing the amount of sales tax paid, the date of
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1 purchase, and the name and address of the sales tax dealer
2 from whom the property was purchased.
3 f. Whether the business is a small business as defined
4 by s. 288.703(1).
5 g. If applicable, the name and address of each
6 permanent employee of the business, including, for each
7 employee who is a resident of an enterprise zone or designated
8 brownfield area, the identifying number assigned pursuant to
9 s. 290.0065 to the enterprise zone in which the employee
10 resides.
11 3. Within 10 working days after receipt of an
12 application, the governing body or enterprise zone development
13 agency shall review the application to determine if it
14 contains all the information required pursuant to subparagraph
15 2. and meets the criteria set out in this paragraph. The
16 governing body or agency shall certify all applications that
17 contain the information required pursuant to subparagraph 2.
18 and meet the criteria set out in this paragraph as eligible to
19 receive a refund. If applicable, the governing body or agency
20 shall also certify if 20 percent of the employees of the
21 business are residents of an enterprise zone or designated
22 brownfield area, excluding temporary and part-time employees.
23 The certification shall be in writing, and a copy of the
24 certification shall be transmitted to the executive director
25 of the Department of Revenue. The business shall be
26 responsible for forwarding a certified application to the
27 department within the time specified in subparagraph 4.
28 4. An application for a refund pursuant to this
29 paragraph must be submitted to the department within 6 months
30 after the business property is purchased.
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1 5. The provisions of s. 212.095 do not apply to any
2 refund application made pursuant to this paragraph. The amount
3 refunded on purchases of business property under this
4 paragraph shall be the lesser of 97 percent of the sales tax
5 paid on such business property or $5,000, or, if no less than
6 20 percent of the employees of the business are residents of
7 an enterprise zone or designated brownfield area, excluding
8 temporary and part-time employees, the amount refunded on
9 purchases of business property under this paragraph shall be
10 the lesser of 97 percent of the sales tax paid on such
11 business property or $10,000. A refund approved pursuant to
12 this paragraph shall be made within 30 days of formal approval
13 by the department of the application for the refund. No refund
14 shall be granted under this paragraph unless the amount to be
15 refunded exceeds $100 in sales tax paid on purchases made
16 within a 60-day time period.
17 6. The department shall adopt rules governing the
18 manner and form of refund applications and may establish
19 guidelines as to the requisites for an affirmative showing of
20 qualification for exemption under this paragraph.
21 7. If the department determines that the business
22 property is used outside an enterprise zone or designated
23 brownfield area within 3 years from the date of purchase, the
24 amount of taxes refunded to the business purchasing such
25 business property shall immediately be due and payable to the
26 department by the business, together with the appropriate
27 interest and penalty, computed from the date of purchase, in
28 the manner provided by this chapter. Notwithstanding this
29 subparagraph, business property used exclusively in:
30 a. Licensed commercial fishing vessels,
31 b. Fishing guide boats, or
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1 c. Ecotourism guide boats
2
3 that leave and return to a fixed location within an area
4 designated under s. 370.28 are eligible for the exemption
5 provided under this paragraph if all requirements of this
6 paragraph are met. Such vessels and boats must be owned by a
7 business that is eligible to receive the exemption provided
8 under this paragraph. This exemption does not apply to the
9 purchase of a vessel or boat.
10 8. The department shall deduct an amount equal to 10
11 percent of each refund granted under the provisions of this
12 paragraph from the amount transferred into the Local
13 Government Half-cent Sales Tax Clearing Trust Fund pursuant to
14 s. 212.20 for the county area in which the business property
15 is located and shall transfer that amount to the General
16 Revenue Fund.
17 9. For the purposes of this exemption, "business
18 property" means new or used property defined as "recovery
19 property" in s. 168(c) of the Internal Revenue Code of 1954,
20 as amended, except:
21 a. Property classified as 3-year property under s.
22 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
23 b. Industrial machinery and equipment as defined in
24 sub-subparagraph (b)6.a. and eligible for exemption under
25 paragraph (b); and
26 c. Building materials as defined in sub-subparagraph
27 (g)8.a.
28 10. The provisions of this paragraph shall expire and
29 be void on December 31, 2005.
30 Section 6. Section 212.096, Florida Statutes, is
31 amended to read:
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1 212.096 Sales, rental, storage, use tax; brownfield
2 area and enterprise zone jobs credit against sales tax.--
3 (1) For the purposes of the credit provided in this
4 section:
5 (a) "Eligible business" means any sole proprietorship,
6 firm, partnership, corporation, bank, savings association,
7 estate, trust, business trust, receiver, syndicate, or other
8 group or combination, or successor business, located in an
9 enterprise zone or a brownfield area designated under s.
10 376.80. An eligible business does not include any business
11 which has claimed the credit permitted under s. 220.181 for
12 any new business employee first beginning employment with the
13 business after July 1, 1995.
14 (b) "Month" means either a calendar month or the time
15 period from any day of any month to the corresponding day of
16 the next succeeding month or, if there is no corresponding day
17 in the next succeeding month, the last day of the succeeding
18 month.
19 (c) "New employee" means a person residing in an
20 enterprise zone or a designated brownfield area, a qualified
21 Job Training Partnership Act classroom training participant,
22 or a WAGES Program participant who begins employment with an
23 eligible business after July 1, 1995, and who has not been
24 previously employed within the preceding 12 months by the
25 eligible business, or a successor eligible business, claiming
26 the credit allowed by this section.
27
28 A person shall be deemed to be employed if the person performs
29 duties in connection with the operations of the business on a
30 regular, full-time basis, provided the person is performing
31 such duties for an average of at least 36 hours per week each
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1 month, or a part-time basis, provided the person is performing
2 such duties for an average of at least 20 hours per week each
3 month throughout the year. The person must be performing such
4 duties at a business site located in the enterprise zone or
5 designated brownfield area.
6 (2)(a) It is the legislative intent to encourage the
7 provision of meaningful employment opportunities that which
8 will improve the quality of life of those employed and to
9 encourage economic expansion of enterprise zones or designated
10 brownfield areas and the state. Therefore, beginning July 1,
11 1995, upon an affirmative showing by a business to the
12 satisfaction of the department that the requirements of this
13 section have been met, the business shall be allowed a credit
14 against the tax remitted under this chapter.
15 (b) The credit shall be computed as follows:
16 1. Ten percent of the monthly wages paid in this state
17 to each new employee whose wages do not exceed $1,500 a month.
18 If no less than 20 percent of the employees of the business
19 are residents of an enterprise zone or a designated brownfield
20 area, excluding temporary and part-time employees, the credit
21 shall be computed as 15 percent of the monthly wages paid in
22 this state to each new employee;
23 2. Five percent of the first $1,500 of actual monthly
24 wages paid in this state for each new employee whose wages
25 exceed $1,500 a month; or
26 3. Fifteen percent of the first $1,500 of actual
27 monthly wages paid in this state for each new employee who is
28 a WAGES Program participant pursuant to chapter 414.
29
30 For purposes of this paragraph, monthly wages shall be
31 computed as one-twelfth of the expected annual wages paid to
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1 such employee. The amount paid as wages to a new employee is
2 the compensation paid to such employee that is subject to
3 unemployment tax. The credit shall be allowed for up to 12
4 consecutive months, beginning with the first tax return due
5 pursuant to s. 212.11 after approval by the department.
6 (3) In order to claim this credit, an eligible
7 business must file under oath with the governing body or
8 enterprise zone development agency having jurisdiction over
9 the enterprise zone or designated brownfield area where the
10 business is located, as applicable, a statement which
11 includes:
12 (a) For each new employee for whom this credit is
13 claimed, the employee's name and place of residence, including
14 the identifying number assigned pursuant to s. 290.0065 to the
15 enterprise zone in which the employee resides if the new
16 employee is a person residing in an enterprise zone, and, if
17 applicable, documentation that the employee is a qualified Job
18 Training Partnership Act classroom training participant or a
19 WAGES Program participant.
20 (b) If applicable, the name and address of each
21 permanent employee of the business, including, for each
22 employee who is a resident of an enterprise zone or a
23 designated brownfield area, the identifying number assigned
24 pursuant to s. 290.0065 to the enterprise zone in which the
25 employee resides.
26 (c) The name and address of the eligible business.
27 (d) The starting salary or hourly wages paid to the
28 new employee.
29 (e) The identifying number assigned pursuant to s.
30 290.0065 to the enterprise zone in which the business is
31 located.
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1 (f) Whether the business is a small business as
2 defined by s. 288.703(1).
3 (g) Within 10 working days after receipt of an
4 application, the governing body or enterprise zone development
5 agency shall review the application to determine if it
6 contains all the information required pursuant to this
7 subsection and meets the criteria set out in this section. The
8 governing body or agency shall certify all applications that
9 contain the information required pursuant to this subsection
10 and meet the criteria set out in this section as eligible to
11 receive a credit. If applicable, the governing body or agency
12 shall also certify if 20 percent of the employees of the
13 business are residents of an enterprise zone or a designated
14 brownfield area, excluding temporary and part-time employees.
15 The certification shall be in writing, and a copy of the
16 certification shall be transmitted to the executive director
17 of the Department of Revenue. The business shall be
18 responsible for forwarding a certified application to the
19 department within the time specified in paragraph (h).
20 (h) All applications for a credit pursuant to this
21 section must be submitted to the department within 4 months
22 after the new employee is hired.
23 (4) In the event the application is insufficient to
24 support the credit authorized in this section, the department
25 shall deny the credit and notify the business of that fact.
26 The business may reapply for this credit.
27 (5) The credit provided in this section does not
28 apply:
29 (a) For any new employee who is an owner, partner, or
30 stockholder of an eligible business.
31
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1 (b) For any new employee who is employed for any
2 period less than 3 full calendar months.
3 (6) The credit provided in this section shall not be
4 allowed for any month in which the tax due for such period or
5 the tax return required pursuant to s. 212.11 for such period
6 is delinquent.
7 (7) In the event an eligible business has a credit
8 larger than the amount owed the state on the tax return for
9 the time period in which the credit is claimed, the amount of
10 the credit for that time period shall be the amount owed the
11 state on that tax return.
12 (8) Any business which has claimed this credit shall
13 not be allowed any credit under the provisions of s. 220.181
14 for any new employee beginning employment after July 1, 1995.
15 (9) It shall be the responsibility of each business to
16 affirmatively demonstrate to the satisfaction of the
17 department that it meets the requirements of this section.
18 (10) Any person who fraudulently claims this credit is
19 liable for repayment of the credit plus a mandatory penalty of
20 100 percent of the credit plus interest at the rate provided
21 in this chapter, and such person is guilty of a misdemeanor of
22 the second degree, punishable as provided in s. 775.082 or s.
23 775.083.
24 (11) The provisions of this section, except for
25 subsection (10), shall expire and be void on December 31,
26 2005.
27 Section 7. Subsections (1), (2), (3), and (9) of
28 section 220.181, Florida Statutes, are amended to read:
29 220.181 Enterprise zone jobs credit.--
30 (1)(a) Beginning July 1, 1995, There shall be allowed
31 a credit against the tax imposed by this chapter to any
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1 business located in an enterprise zone or a brownfield area
2 designated under s. 376.80 which employs one or more new
3 employees. The credit shall be computed as follows:
4 1. Ten percent of the actual monthly wages paid in
5 this state to each new employee whose wages do not exceed
6 $1,500 a month. If no less than 20 percent of the employees of
7 the business are residents of an enterprise zone or a
8 brownfield area designated under s. 376.80, excluding
9 temporary and part-time employees, the credit shall be
10 computed as 15 percent of the actual monthly wages paid in
11 this state to each new employee, for a period of up to 12
12 consecutive months;
13 2. Five percent of the first $1,500 of actual monthly
14 wages paid in this state for each new employee whose wages
15 exceed $1,500 a month; or
16 3. Fifteen percent of the first $1,500 of actual
17 monthly wages paid in this state for each new employee who is
18 a WAGES Program participant pursuant to chapter 414.
19 (b) This credit applies only with respect to wages
20 subject to unemployment tax and does not apply for any new
21 employee who is employed for any period less than 3 full
22 months.
23 (c) If this credit is not fully used in any one year,
24 the unused amount may be carried forward for a period not to
25 exceed 5 years. The carryover credit may be used in a
26 subsequent year when the tax imposed by this chapter for such
27 year exceeds the credit for such year after applying the other
28 credits and unused credit carryovers in the order provided in
29 s. 220.02(10).
30 (2) When filing for an enterprise zone jobs credit or
31 a brownfield area jobs credit, a business must file under oath
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1 with the governing body or enterprise zone development agency
2 having jurisdiction over the enterprise zone or the designated
3 brownfield area where the business is located, as applicable,
4 a statement which includes:
5 (a) For each new employee for whom this credit is
6 claimed, the employee's name and place of residence during the
7 taxable year, including the identifying number assigned
8 pursuant to s. 290.0065 to the enterprise zone, or to the
9 brownfield area designated under s. 376.80, in which the new
10 employee resides if the new employee is a person residing in
11 an enterprise zone or a designated brownfield area, and, if
12 applicable, documentation that the employee is a qualified Job
13 Training Partnership Act classroom training participant or a
14 WAGES Program participant.
15 (b) If applicable, the name and address of each
16 permanent employee of the business, including, for each
17 employee who is a resident of an enterprise zone or a
18 designated brownfield area, the identifying number assigned
19 pursuant to s. 290.0065 to the enterprise zone in which the
20 employee resides.
21 (c) The name and address of the business.
22 (d) The identifying number assigned pursuant to s.
23 290.0065 to the enterprise zone in which the eligible business
24 is located.
25 (e) The salary or hourly wages paid to each new
26 employee claimed.
27 (f) Whether the business is a small business as
28 defined by s. 288.703(1).
29 (3) Within 10 working days after receipt of an
30 application, the governing body or enterprise zone development
31 agency shall review the application to determine if it
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1 contains all the information required pursuant to subsection
2 (2) and meets the criteria set out in this section. The
3 governing body or agency shall certify all applications that
4 contain the information required pursuant to subsection (2)
5 and meet the criteria set out in this section as eligible to
6 receive a credit. If applicable, the governing body or agency
7 shall also certify if 20 percent of the employees of the
8 business are residents of an enterprise zone or designated
9 brownfield area, excluding temporary and part-time employees.
10 The certification shall be in writing, and a copy of the
11 certification shall be transmitted to the executive director
12 of the Department of Revenue. The business shall be
13 responsible for forwarding a certified application to the
14 department.
15 Section 8. Section 220.182, Florida Statutes, is
16 amended to read:
17 220.182 Enterprise zone and brownfield area property
18 tax credit.--
19 (1)(a) Beginning July 1, 1995, There shall be allowed
20 a credit against the tax imposed by this chapter to any
21 business which establishes a new business as defined in s.
22 220.03(1)(p)2., expands an existing business as defined in s.
23 220.03(1)(k)2., or rebuilds an existing business as defined in
24 s. 220.03(1)(u) in this state. The credit shall be computed
25 annually as ad valorem taxes paid in this state, in the case
26 of a new business; the additional ad valorem tax paid in this
27 state resulting from assessments on additional real or
28 tangible personal property acquired to facilitate the
29 expansion of an existing business; or the ad valorem taxes
30 paid in this state resulting from assessments on property
31 replaced or restored, in the case of a rebuilt business,
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1 including pollution and waste control facilities, or any part
2 thereof, and including one or more buildings or other
3 structures, machinery, fixtures, and equipment.
4 (b) If the credit granted pursuant to this section is
5 not fully used in any one year, the unused amount may be
6 carried forward for a period not to exceed 5 years. The
7 carryover credit may be used in a subsequent year when the tax
8 imposed by this chapter for such year exceeds the credit for
9 such year under this section after applying the other credits
10 and unused credit carryovers in the order provided in s.
11 220.02(10). The amount of credit taken under this section in
12 any one year, however, shall not exceed $25,000, or, if no
13 less than 20 percent of the employees of the business are
14 residents of an enterprise zone or a brownfield area
15 designated under s. 376.80, excluding temporary employees, the
16 amount shall not exceed $50,000.
17 (2) To be eligible to receive an expanded enterprise
18 zone or a designated brownfield area property tax credit of up
19 to $50,000, the business must provide a statement, under oath,
20 on the form prescribed by the department for claiming the
21 credit authorized by this section, that no less than 20
22 percent of its employees, excluding temporary and part-time
23 employees, are residents of an enterprise zone or a designated
24 brownfield area. It shall be a condition precedent to the
25 granting of each annual tax credit that such employment
26 requirements be fulfilled throughout each year during the
27 5-year period of the credit. The statement shall set forth the
28 name and place of residence of each permanent employee on the
29 last day of business of the tax year for which the credit is
30 claimed or, if the employee is no longer employed or eligible
31 for the credit on that date, the last calendar day of the last
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1 full calendar month the employee was employed or eligible for
2 the credit at the relevant site.
3 (3) The credit shall be available to a new business
4 for a period not to exceed the year in which ad valorem taxes
5 are first levied against the business and the 4 years
6 immediately thereafter. The credit shall be available to an
7 expanded existing business for a period not to exceed the year
8 in which ad valorem taxes are first levied on additional real
9 or tangible personal property acquired to facilitate the
10 expansion or rebuilding and the 4 years immediately
11 thereafter. No business shall be entitled to claim the credit
12 authorized by this section, except any amount attributable to
13 the carryover of a previously earned credit, for more than 5
14 consecutive years.
15 (4) To be eligible for an enterprise zone or a
16 designated brownfield area property tax credit, a new,
17 expanded, or rebuilt business shall file a notice with the
18 property appraiser of the county in which the business
19 property is located or to be located. The notice shall be
20 filed no later than April 1 of the year in which new or
21 additional real or tangible personal property acquired to
22 facilitate such new, expanded, or rebuilt facility is first
23 subject to assessment. The notice shall be made on a form
24 prescribed by the department and shall include separate
25 descriptions of:
26 (a) Real and tangible personal property owned or
27 leased by the business prior to expansion, if any.
28 (b) Net new or additional real and tangible personal
29 property acquired to facilitate the new, expanded, or rebuilt
30 facility.
31
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1 (5) When filing for an enterprise zone or a designated
2 brownfield area property tax credit as a new business, a
3 business shall include a copy of its receipt indicating
4 payment of ad valorem taxes for the current year.
5 (6) When filing for an enterprise zone or a designated
6 brownfield area property tax credit as an expanded or rebuilt
7 business, a business shall include copies of its receipts
8 indicating payment of ad valorem taxes for the current year
9 for prior existing property and for expansion-related or
10 rebuilt property.
11 (7) The receipts described in subsections (5) and (6)
12 shall indicate the assessed value of the property, the
13 property taxes paid, a brief description of the property, and
14 an indication, if applicable, that the property was separately
15 assessed as expansion-related or rebuilt property.
16 (8) The department has authority to adopt rules
17 pursuant to ss. 120.536(1) and 120.54 to implement the
18 provisions of this act.
19 (9) It shall be the responsibility of the taxpayer to
20 affirmatively demonstrate to the satisfaction of the
21 department that he or she meets the requirements of this act.
22 (10) When filing for an enterprise zone or a
23 designated brownfield area property tax credit as an expansion
24 of an existing business or as a new business, it shall be a
25 condition precedent to the granting of each annual tax credit
26 that there have been, throughout each year during the 5-year
27 period, no fewer than five more employees than in the year
28 preceding the initial granting of the credit.
29 (11) To apply for an enterprise zone or a designated
30 brownfield area property tax credit, a new, expanded, or
31 rebuilt business must file under oath with the governing body
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1 or enterprise zone development agency having jurisdiction over
2 the enterprise zone or the designated brownfield area where
3 the business is located, as applicable, an application
4 prescribed by the department for claiming the credit
5 authorized by this section. Within 10 working days after
6 receipt of an application, the governing body or enterprise
7 zone development agency shall review the application to
8 determine if it contains all the information required pursuant
9 to this section and meets the criteria set out in this
10 section. The governing body or agency shall certify all
11 applications that contain the information required pursuant to
12 this section and meet the criteria set out in this section as
13 eligible to receive a credit. If applicable, the governing
14 body or agency shall also certify if 20 percent of the
15 employees of the business are residents of an enterprise zone
16 or a designated brownfield area, excluding temporary and
17 part-time employees. The certification shall be in writing,
18 and a copy of the certification shall be transmitted to the
19 executive director of the Department of Revenue. The business
20 shall be responsible for forwarding all certified applications
21 to the department.
22 (12) When filing for an enterprise zone or a
23 designated brownfield area property tax credit, a business
24 shall include the identifying number assigned pursuant to s.
25 290.0065 to the enterprise zone in which the business is
26 located.
27 (13) When filing for an enterprise zone or a
28 designated brownfield area property tax credit, a business
29 shall indicate whether the business is a small business as
30 defined by s. 288.703(1).
31
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1 (14) The provisions of this section shall expire and
2 be void on June 30, 2005, and no business shall be allowed to
3 begin claiming such enterprise zone or designated brownfield
4 area property tax credit after that date; however, the
5 expiration of this section shall not affect the operation of
6 any credit for which a business has qualified under this
7 section prior to June 30, 2005, or any carryforward of unused
8 credit amounts as provided in paragraph (1)(b).
9 Section 9. Subsections (1) and (2) and paragraph (d)
10 of subsection (4) of section 220.183, Florida Statutes, are
11 amended to read:
12 220.183 Community contribution tax credit.--
13 (1) LEGISLATIVE FINDINGS.--The Legislature finds that:
14 (a) There exist in the counties and municipalities
15 conditions of blight evidenced by extensive deterioration of
16 public and private facilities, abandonment of sound
17 structures, and high unemployment which conditions impede the
18 conservation and development of healthy, safe, and
19 economically viable communities.
20 (b) Deterioration of housing and industrial,
21 commercial, and public facilities contributes to the decline
22 of neighborhoods and communities and leads to the loss of
23 their historic character and the sense of community which this
24 inspires; reduces the value of property comprising the tax
25 base of local communities; discourages private investment; and
26 requires a disproportionate expenditure of public funds for
27 the social services, unemployment benefits, and police
28 protection required to combat the social and economic problems
29 found in slum communities.
30 (c) In order to ultimately restore social and economic
31 viability to enterprise zones and brownfield areas designated
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1 under s. 376.80, it is necessary to renovate or construct new
2 housing, water and sewer infrastructure, and transportation
3 facilities and to specifically provide mechanisms to attract
4 and encourage private economic activity.
5 (d) The various local governments and other
6 redevelopment organizations now undertaking physical
7 revitalization projects are limited by tightly constrained
8 budgets and inadequate resources.
9 (e) In order to significantly improve revitalization
10 efforts by local governments and community development
11 organizations and to retain as much of the historic character
12 of our communities as possible, it is necessary to provide
13 additional resources, and the participation of private
14 enterprise in revitalization efforts is an effective means for
15 accomplishing that goal.
16 (2) POLICY AND PURPOSE.--It is the policy of this
17 state to encourage the participation of private corporations
18 in revitalization projects undertaken by public redevelopment
19 organizations. The purpose of this section is to provide to
20 the greatest extent possible an incentive for such
21 participation by granting partial state income tax credits to
22 corporations that contribute resources to public redevelopment
23 organizations for the revitalization of enterprise zones and
24 brownfield areas designated under s. 376.80 for the benefit of
25 low-income and moderate-income persons or to preserve existing
26 historically significant properties within enterprise zones or
27 brownfield areas designated under s. 376.80 to the greatest
28 extent possible. The Legislature thus declares this a public
29 purpose for which public money may be borrowed, expended,
30 loaned, and granted.
31 (4) ELIGIBILITY REQUIREMENTS.--
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1 (d) The project shall be located in an area designated
2 as an enterprise zone pursuant to s. 290.0065 or a brownfield
3 area designated under s. 376.80. Any project designed to
4 construct or rehabilitate low-income housing is exempt from
5 the area requirement of this paragraph.
6 Section 10. Subsection (1) of section 220.1845,
7 Florida Statutes, is amended to read:
8 220. 1845 Contaminated site rehabilitation tax
9 credit.--
10 (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
11 (a) A credit in the amount of 35 percent of the costs
12 of voluntary cleanup activity that is integral to site
13 rehabilitation at the following sites is allowed against any
14 tax due for a taxable year under this chapter:
15 1. A drycleaning-solvent-contaminated site eligible
16 for state-funded site rehabilitation under s. 376.3078(3);
17 2. A drycleaning-solvent-contaminated site at which
18 cleanup is undertaken by the real property owner pursuant to
19 s. 376.3078(11), if the real property owner is not also, and
20 has never been, the owner or operator of the drycleaning
21 facility where the contamination exists; or
22 3. A brownfield site in a designated brownfield area
23 under s. 376.80; or.
24 4. Any other contaminated site at which the property
25 owner did not cause or contribute to the contamination and for
26 which cleanup is undertaken under a voluntary rehabilitation
27 agreement approved by the Department of Environmental
28 Protection.
29 (b) For all applications received by January 15, if,
30 as of the following March 1, the credits granted under
31 paragraph (a) do not exhaust the annual maximum allowable
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1 credits under paragraph (h), any remaining credits may be
2 granted for petroleum-contaminated sites at which cleanups are
3 being conducted under the preapproved advanced cleanup program
4 authorized in s. 376.30713(4), but only up to the amount of
5 private funding involved in the site-cleanup activity. Tax
6 credit applications submitted for petroleum-contaminated sites
7 may not be included in the carry-forward provision of s.
8 376.30781(9), which otherwise allows applications that do not
9 receive credits due to an exhaustion of the annual tax credit
10 authorization to be carried forward in the same order for the
11 next year's annual tax credit allocation, if any, based on the
12 prior year's application.
13 (c)(b) A taxpayer, or multiple taxpayers working
14 jointly to clean up a single site, may not receive more than
15 $250,000 per year in tax credits for each site voluntarily
16 rehabilitated. Multiple taxpayers shall receive tax credits in
17 the same proportion as their contribution to payment of
18 cleanup costs. Subject to the same conditions and limitations
19 as provided in this section, a municipality or county which
20 voluntarily rehabilitates a site may receive not more than
21 $250,000 per year in tax credits which it can subsequently
22 transfer subject to the provisions in paragraph (h).
23 (d)(c) If the credit granted under this section is not
24 fully used in any one year because of insufficient tax
25 liability on the part of the corporation, the unused amount
26 may be carried forward for a period not to exceed 5 years. The
27 carryover credit may be used in a subsequent year when the tax
28 imposed by this chapter for that year exceeds the credit for
29 which the corporation is eligible in that year under this
30 section after applying the other credits and unused carryovers
31 in the order provided by s. 220.02(10).
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1 (e)(d) A taxpayer that files a consolidated return in
2 this state as a member of an affiliated group under s.
3 220.131(1) may be allowed the credit on a consolidated return
4 basis up to the amount of tax imposed upon and paid by the
5 taxpayer that incurred the rehabilitation costs.
6 (f)(e) A taxpayer that receives credit under s.
7 199.1055 is ineligible to receive credit under this section in
8 a given tax year.
9 (g)(f) A taxpayer that receives state-funded site
10 rehabilitation under s. 376.3078(3) for rehabilitation of a
11 drycleaning-solvent-contaminated site is ineligible to receive
12 credit under this section for costs incurred by the taxpayer
13 in conjunction with the rehabilitation of that site during the
14 same time period that state-administered site rehabilitation
15 was underway.
16 (h)(g) The total amount of the tax credits which may
17 be granted under this section and s. 199.1055 is $2 million
18 annually.
19 (i)(h)1. Tax credits that may be available under this
20 section to an entity eligible under s. 376.30781 may be
21 transferred after a merger or acquisition to the surviving or
22 acquiring entity and used in the same manner and with the same
23 limitations.
24 2. The entity or its surviving or acquiring entity as
25 described in subparagraph 1., may transfer any unused credit
26 in whole or in units of no less than 25 percent of the
27 remaining credit. The entity acquiring such credit may use it
28 in the same manner and with the same limitation as described
29 in this section. Such transferred credits may not be
30 transferred again although they may succeed to a surviving or
31
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1 acquiring entity subject to the same conditions and
2 limitations as described in this section.
3 3. In the event the credit provided for under this
4 section is reduced either as a result of a determination by
5 the Department of Environmental Protection or an examination
6 or audit by the Department of Revenue, such tax deficiency
7 shall be recovered from the first entity, or the surviving or
8 acquiring entity, to have claimed such credit up to the amount
9 of credit taken. Any subsequent deficiencies shall be
10 assessed against any entity acquiring and claiming such
11 credit, or in the case of multiple succeeding entities in the
12 order of credit succession.
13 (j)(i) In order to encourage completion of site
14 rehabilitation at contaminated sites being voluntarily cleaned
15 up and eligible for a tax credit under this section, the
16 taxpayer may claim an additional 10 percent of the total
17 cleanup costs, not to exceed $50,000, in the final year of
18 cleanup as evidenced by the Department of Environmental
19 Protection issuing a "No Further Action" order for that site.
20 Section 11. Section 290.007, Florida Statutes, is
21 amended to read:
22 290.007 State incentives available in enterprise zones
23 and brownfield areas.--The following incentives are provided
24 by the state to encourage the revitalization of enterprise
25 zones and brownfield areas designated under s. 376.80:
26 (1) The enterprise zone jobs credit and the designated
27 brownfield area jobs credit provided in s. 220.181.
28 (2) The enterprise zone or designated brownfield area
29 property tax credit provided in s. 220.182.
30 (3) The community contribution tax credits provided in
31 ss. 220.183 and 624.5105.
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1 (4) The sales tax exemption for building materials
2 used in the rehabilitation of real property in enterprise
3 zones or designated brownfield areas provided in s.
4 212.08(5)(g).
5 (5) The sales tax exemption for business equipment
6 used in an enterprise zone or a designated brownfield area
7 provided in s. 212.08(5)(h).
8 (6) The sales tax exemption for electrical energy used
9 in an enterprise zone or a designated brownfield area provided
10 in s. 212.08(15).
11 (7) The enterprise zone jobs credit and the designated
12 brownfield area jobs credit against the sales tax provided in
13 s. 212.096.
14 (8) Notwithstanding any law to the contrary, the
15 Public Service Commission may allow public utilities and
16 telecommunications companies to grant discounts of up to 50
17 percent on tariffed rates for services to small businesses
18 located in an enterprise zone designated pursuant to s.
19 290.0065 or a brownfield area designated under s.376.80. Such
20 discounts may be granted for a period not to exceed 5 years.
21 For purposes of this subsection, "public utility" has the same
22 meaning as in s. 366.02(1) and "telecommunications company"
23 has the same meaning as in s. 364.02(12) s. 364.02(7).
24 Section 12. Section 376.30702, Florida Statutes, is
25 created to read:
26 376.30702 The State-Owned-Lands Cleanup Program;
27 findings; intent; purpose; program requirements; funding;
28 liability protection; cost recovery.--
29 (1) FINDINGS; INTENT.--In addition to the legislative
30 findings set forth in s. 376.30, the Legislature finds and
31 declares that:
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1 (a) Significant quantities of pollutants or hazardous
2 substances have been discharged in the past on state-owned
3 lands. Generally, these discharges have occurred as part of
4 the normal operation of facilities that existed on the
5 property. Many of these discharges occurred prior to the state
6 acquiring title to the property, or the discharges resulted
7 from the acts of tenants or lessees of the state-owned lands.
8 (b) These discharges of pollutants and hazardous
9 substances on state-owned lands pose a significant threat to
10 the quality of the groundwaters and inland surface waters of
11 this state.
12 (c) Where contamination of the groundwater or surface
13 water has occurred, remedial measures have often been delayed
14 for long periods while determinations as to liability and the
15 extent of liability have been made, and such delays have
16 resulted in the continuation and intensification of the threat
17 to the public health, safety, and welfare; in greater damage
18 to the environment; and in significantly higher costs to
19 contain and remove the contamination.
20 (d) Adequate financial resources must be readily
21 available to provide for the expeditious supply of safe and
22 reliable alternative sources of potable water to affected
23 persons and to provide a means for investigation and
24 rehabilitation without delay of contaminated sites on
25 state-owned lands.
26 (e) Site rehabilitation at contaminated sites on
27 state-owned lands should be based on the actual risk that
28 contamination may pose to the environment and public health,
29 taking into account current and future land and water use and
30 the degree to which contamination may spread and place the
31 public or the environment at risk.
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1 (2) CREATION; PURPOSES OF PROGRAM.--
2 (a) There is created the Florida State-Owned-Lands
3 Cleanup Program to be administered by the department. To
4 encourage detection, reporting, and cleanup of contamination
5 on state-owned lands, the department shall, within the
6 guidelines established in this section, implement a cleanup
7 program to provide state-funded and state-managed site
8 rehabilitation for all state-owned property contaminated by
9 discharges of pollutants or hazardous substances occurring
10 before July 1, 2000. The Legislature intends to address only
11 residual historical contamination on state-owned lands, and it
12 is not the intent of this program to provide funding for
13 environmental compliance for ongoing operations that may cause
14 future contamination on state-owned lands.
15 (b) Continuation of this program is subject to an
16 annual appropriation from the Legislature. Continued state
17 funding will not be considered an entitlement or a vested
18 right under this section. The department shall not obligate
19 funds in excess of the annual appropriation established in
20 subsection (6).
21 (c) Whenever, in its determination, incidents of
22 contamination on state-owned lands caused by pollutants or
23 hazardous substances may pose a threat to the environment or
24 the public health, safety, or welfare, the department shall
25 obligate moneys available under this section to provide for:
26 1. Prompt investigation and assessment of the
27 contaminated site.
28 2. Expeditious treatment, restoration, or replacement
29 of potable water supplies as provided in s. 376.30(3)(c)1.
30 3. Rehabilitation of contaminated sites, which shall
31 consist of rehabilitation of affected soil, groundwater,
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1 sediment and surface waters, using the most cost-effective
2 alternative that is technologically feasible and reliable and
3 that provides adequate protection of the public health,
4 safety, and welfare and minimizes environmental damage, in
5 accordance with the rehabilitation criteria established by the
6 department under s. 376.3078(4), except that nothing in this
7 subsection may be construed to authorize the department to
8 obligate funds for payment of costs that may be associated
9 with, but are not integral to, site rehabilitation.
10 4. Maintenance and monitoring of contaminated sites.
11 5. Inspection and supervision of activities described
12 in this subsection.
13 6. Payment of expenses incurred by the department in
14 its efforts to obtain from responsible parties the payment or
15 recovery of reasonable costs resulting from the activities
16 described in this subsection.
17 7. Payment of any other reasonable costs of
18 administration, including those administrative costs incurred
19 by the Department of Health in providing field and laboratory
20 services, toxicological risk assessment, and other assistance
21 to the department in the investigation of drinking water
22 contamination complaints and costs associated with public
23 information and education activities.
24 8. Reasonable costs of restoring property as nearly as
25 practicable to the conditions that existed prior to activities
26 associated with contamination assessment or remedial action.
27 (3) SITE PRIORITY RANKING AND CLEANUP CRITERIA.--
28 (a) The department shall determine the priority ranking
29 of all known contaminated sites on state-owned lands using the
30 criteria listed in s. 376.3078(7) and (8). It is the intent of
31 the Legislature that site rehabilitation be conducted first at
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1 those sites that pose the greatest threat to human health and
2 the environment, within the availability of funds appropriated
3 annually for this program.
4 (b) The department shall conduct site rehabilitation
5 at contaminated sites being cleaned up under this program
6 using the cleanup criteria established in s. 376.3078(4) and
7 chapter 62-777, Florida Administrative Code, as that chapter
8 may hereafter be amended.
9 (c) It is recognized that restoration of groundwater
10 resources contaminated with pollutants or hazardous substances
11 may not be achievable using currently available technology. In
12 situations where the use of available technology is not
13 expected to achieve water quality standards, the department
14 may use innovative technology that has been field-tested and
15 that has engineering and cost data available.
16 (d) This subsection may not be construed to restrict
17 the department from temporarily postponing completion of any
18 site rehabilitation activities at a contaminated site on
19 state-owned lands for which funds are being expended under
20 this section whenever the postponement is deemed necessary in
21 order to make funds available for rehabilitation of another
22 contamination site on state-owned lands having a higher
23 priority status.
24 (4) LIABILITY PROTECTION.--
25 (a) Any state agency that controls or manages
26 state-owned lands that are contaminated with pollutants or
27 hazardous substances is relieved of further liability for
28 remediation of the contaminated site or sites to the state and
29 to third parties and of liability in contribution to any other
30 party who has or may incur cleanup liability for the
31 contaminated site or sites.
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1 (b) This section may not be construed as a limitation
2 on the right of a third party other than the state to pursue
3 an action for damages to property or person; however, such an
4 action may not compel site rehabilitation in excess of that
5 required by the department.
6 (c) This section does not affect the department's
7 ability or authority to pursue enforcement compelling site
8 rehabilitation, or to pursue penalties available under current
9 law, against any person who may have liability with respect to
10 a contaminated site on state-owned land and who has not
11 received cleanup liability protection under this section.
12 (d) This section does not affect the department's
13 ability or authority to seek contribution from any person who
14 may have liability with respect to a contaminated site on
15 state-owned land and who has not received cleanup liability
16 protection under this section.
17 (e) This section does not subject the department to
18 liability for any action that may be required of the real
19 property owner or the owner or operator of a facility on
20 state-owned lands by any private party or any local, state, or
21 Federal Government entity.
22 (5) DEPARTMENTAL DUTY TO SEEK RECOVERY AND
23 REIMBURSEMENT.--
24 (a) Except as provided in subsection (4) and as
25 otherwise provided by law, the department shall recover from
26 any person causing or having caused the discharge of
27 pollutants or hazardous substances on state-owned lands,
28 jointly and severally, all sums owed or expended for site
29 rehabilitation at a site designated under the
30 State-Owned-Lands Cleanup Program under s. 376.308, except
31 that the department may decline to pursue such recovery if it
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1 finds the amount involved to be too small or the likelihood of
2 recovery too uncertain.
3 (b) Except as provided in subsection (4) and as
4 otherwise provided by law, it is the duty of the department in
5 administering the State-Owned-Lands Cleanup Program to
6 diligently pursue the recovery of any sum expended from the
7 fund for site rehabilitation in accordance with the provisions
8 of this section, unless the department finds the amount
9 involved to be too small or the likelihood of recovery too
10 uncertain. For the purposes of s. 95.11, the limitation period
11 within which to institute an action to recover such sums shall
12 commence on the last date on which any such sums were expended
13 and not the date on which the discharge occurred.
14 Section 13. Section 376.30781, Florida Statutes, is
15 amended to read:
16 376.30781 Partial tax credits for rehabilitation of
17 drycleaning-solvent-contaminated sites and brownfield sites in
18 designated brownfield areas; application process; rulemaking
19 authority; revocation authority.--
20 (1) The Legislature finds that:
21 (a) To facilitate property transactions and economic
22 growth and development, it is in the interest of the state to
23 encourage the voluntary cleanup, at the earliest possible
24 time, of contaminated drycleaning-solvent-contaminated sites
25 and brownfield sites in designated brownfield areas.
26 (b) It is the intent of the Legislature to encourage
27 the voluntary cleanup of contaminated
28 drycleaning-solvent-contaminated sites and brownfield sites in
29 designated brownfield areas by providing a partial tax credit
30 for the restoration of such property in specified
31 circumstances.
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1 (2)(a) A credit in the amount of 35 percent of the
2 costs of voluntary cleanup activity that is integral to site
3 rehabilitation at the following sites is allowed pursuant to
4 ss. 199.1055 and 220.1845:
5 1. A drycleaning-solvent-contaminated site eligible
6 for state-funded site rehabilitation under s. 376.3078(3);
7 2. A drycleaning-solvent-contaminated site at which
8 cleanup is undertaken by the real property owner pursuant to
9 s. 376.3078(11), if the real property owner is not also, and
10 has never been, the owner or operator of the drycleaning
11 facility where the contamination exists; or
12 3. A brownfield site in a designated brownfield area
13 under s. 376.80; or.
14 4. Any other contaminated site at which the property
15 owner did not cause or contribute to the contamination and for
16 which cleanup is undertaken under a voluntary rehabilitation
17 agreement approved by the Department of Environmental
18 Protection.
19 (b) For all applications received by January 15, if,
20 as of the following March 1, the credits granted under
21 paragraph (a) do not exhaust the annual maximum allowable
22 credits under subsection (3), any remaining credits may be
23 granted for petroleum-contaminated sites at which cleanups are
24 being conducted under the preapproved advanced cleanup program
25 authorized in s. 376.30713(4), but only up to the amount of
26 private funding involved in the site-cleanup activity. Tax
27 credit applications submitted for petroleum-contaminated sites
28 may not be included in the carry-forward provision of
29 subsection (9), which otherwise allows applications that do
30 not receive credits due to an exhaustion of the annual tax
31 credit authorization to be carried forward in the same order
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1 for the next year's annual tax credit allocation, if any,
2 based on the prior year's application.
3 (c)(b) A taxpayer, or multiple taxpayers working
4 jointly to clean up a single site, may not receive more than
5 $250,000 per year in tax credits for each site voluntarily
6 rehabilitated. Multiple taxpayers shall receive tax credits in
7 the same proportion as their contribution to payment of
8 cleanup costs. Tax credits are available only for site
9 rehabilitation conducted during the calendar tax year for in
10 which the tax credit application is submitted.
11 (d)(c) In order to encourage completion of site
12 rehabilitation at contaminated sites that are being
13 voluntarily cleaned up and that are eligible for a tax credit
14 under this section, the tax credit applicant may claim an
15 additional 10 percent of the total cleanup costs, not to
16 exceed $50,000, in the final year of cleanup as evidenced by
17 the Department of Environmental Protection issuing a "no
18 further action" order for that site.
19 (3) The Department of Environmental Protection shall
20 be responsible for allocating the tax credits provided for in
21 ss. 199.1055 and 220.1845, not to exceed a total of $2 million
22 in tax credits annually.
23 (4) To claim the credit for site rehabilitation
24 conducted during the current calendar year, each applicant
25 must apply to the Department of Environmental Protection for
26 an allocation of the $2 million annual credit by January 15 of
27 the following year December 31 on a form developed by the
28 Department of Environmental Protection in cooperation with the
29 Department of Revenue. The form shall include an affidavit
30 from each applicant certifying that all information contained
31 in the application, including all records of costs incurred
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1 and claimed in the tax credit application, are true and
2 correct. If the application is submitted pursuant to
3 subparagraph (2)(a)2., the form must include an affidavit
4 signed by the real property owner stating that it is not, and
5 has never been, the owner or operator of the drycleaning
6 facility where the contamination exists. If the application is
7 submitted under subparagraph (2)(b)2., the form must include
8 an affidavit signed by the person agreeing to conduct
9 voluntary cleanup stating that he or she did not cause or
10 contribute to the contamination at the site. Approval of
11 partial tax credits must be accomplished on a first-come,
12 first-served basis based upon the date complete applications
13 are received by the Division of Waste Management. An applicant
14 shall submit only one complete application per site for each
15 calendar year's site rehabilitation costs. Placeholder
16 applications may not be accepted and will not secure a place
17 in the first-come, first-served application line per year. To
18 be eligible for a tax credit the applicant must:
19 (a) Have entered into a voluntary cleanup agreement
20 with the Department of Environmental Protection for a
21 contaminated drycleaning-solvent-contaminated site or into a
22 Brownfield Site Rehabilitation Agreement, as applicable; and
23 (b) Have paid all deductibles pursuant to s.
24 376.3078(3)(d) for eligible drycleaning-solvent-cleanup
25 program sites.
26 (5) To obtain the tax credit certificate, an applicant
27 must annually file an application for certification, which
28 must be received by the Department of Environmental
29 Protection's Division of Waste Management Protection by
30 January 15 of the year following the calendar year for which
31 site rehabilitation costs are being claimed in a tax credit
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1 application December 31. The applicant must provide all
2 pertinent information requested on the tax credit application
3 form, including, at a minimum, the name and address of the
4 applicant and the address and tracking identification number
5 of the eligible site. Along with the application form, the
6 applicant must submit the following:
7 (a) A nonrefundable review fee of $250 made payable to
8 the Water Quality Assurance Trust Fund to cover the
9 administrative costs associated with the department's review
10 of the tax credit application;
11 (b) Copies of contracts and documentation of contract
12 negotiations, accounts, invoices, sales tickets, or other
13 payment records from purchases, sales, leases, or other
14 transactions involving actual costs incurred for that tax year
15 related to site rehabilitation, as that term is defined in ss.
16 376.301 and 376.79;
17 (c) Proof that the documentation submitted pursuant to
18 paragraph (b) has been reviewed and verified by an independent
19 certified public accountant in accordance with standards
20 established by the American Institute of Certified Public
21 Accountants. Specifically, the certified public accountant
22 must attest to the accuracy and validity of the costs incurred
23 and paid by conducting an independent review of the data
24 presented by the applicant. Accuracy and validity of costs
25 incurred and paid would be determined once the level of effort
26 was certified by an appropriate professional registered in
27 this state in each contributing technical discipline. The
28 certified public accountant's report would also attest that
29 the costs included in the application form are not duplicated
30 within the application. A copy of the accountant's report
31
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1 shall be submitted to the Department of Environmental
2 Protection with the tax credit application; and
3 (d) A certification form stating that site
4 rehabilitation activities associated with the documentation
5 submitted pursuant to paragraph (b) have been conducted under
6 the observation of, and related technical documents have been
7 signed and sealed by, an appropriate professional registered
8 in this state in each contributing technical discipline. The
9 certification form shall be signed and sealed by the
10 appropriate registered professionals stating that the costs
11 incurred were integral, necessary, and required for site
12 rehabilitation, as that term is defined in ss. 376.301 and
13 376.79.
14 (6) The certified public accountant and appropriate
15 registered professionals submitting forms as part of a tax
16 credit application must verify such forms. Verification must
17 be accomplished as provided in s. 92.525(1)(b) and subject to
18 the provisions of s. 92.525(3).
19 (7) The Department of Environmental Protection shall
20 review the tax credit application and any supplemental
21 documentation that the applicant may submit before the annual
22 application deadline in order to have the application
23 considered complete submitted by each applicant, for the
24 purpose of verifying that the applicant has met the qualifying
25 criteria in subsections (2) and (4) and has submitted all
26 required documentation listed in subsection (5). Upon
27 verification that the applicant has met these requirements,
28 the department shall issue a written decision granting
29 eligibility for partial tax credits (a tax credit certificate)
30 in the amount of 35 percent of the total costs claimed,
31 subject to the $250,000 limitation, for the calendar tax year
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1 for in which the tax credit application is submitted based on
2 the report of the certified public accountant and the
3 certifications from the appropriate registered technical
4 professionals.
5 (8) On or before March 1, the Department of
6 Environmental Protection shall inform each eligible applicant
7 for sites listed in paragraph (2)(a) of the amount of its
8 partial tax credit and provide each eligible applicant with a
9 tax credit certificate that must be submitted with its tax
10 return to the Department of Revenue to claim the tax credit.
11 Credits will not result in the payment of refunds if total
12 credits exceed the amount of tax owed.
13 (9) Except for applicants for sites listed in
14 paragraph (2)(b), if an applicant does not receive a tax
15 credit allocation due to an exhaustion of the $2 million
16 annual tax credit authorization, such application will then be
17 included in the same first-come, first-served order in the
18 next year's annual tax credit allocation, if any, based on the
19 prior year application.
20 (10) The Department of Environmental Protection may
21 adopt rules to prescribe the necessary forms required to claim
22 tax credits under this section and to provide the
23 administrative guidelines and procedures required to
24 administer this section. Prior to the adoption of rules
25 regulating the tax credit application, the department shall,
26 by September 1, 1998, establish reasonable interim application
27 requirements and forms.
28 (11) The Department of Environmental Protection may
29 revoke or modify any written decision granting eligibility for
30 partial tax credits under this section if it is discovered
31 that the tax credit applicant submitted any false statement,
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1 representation, or certification in any application, record,
2 report, plan, or other document filed in an attempt to receive
3 partial tax credits under this section. The Department of
4 Environmental Protection shall immediately notify the
5 Department of Revenue of any revoked or modified orders
6 affecting previously granted partial tax credits.
7 Additionally, the taxpayer must notify the Department of
8 Revenue of any change in its tax credit claimed.
9 (12) An owner, operator, or real property owner who
10 receives state-funded site rehabilitation under s. 376.3078(3)
11 for rehabilitation of a drycleaning-solvent-contaminated site
12 is ineligible to receive a tax credit under s. 199.1055 or s.
13 220.1845 for costs incurred by the taxpayer in conjunction
14 with the rehabilitation of that site during the same time
15 period that state-administered site rehabilitation was
16 underway.
17 (13) Any person who receives partial state-funded site
18 rehabilitation under the preapproved advanced cleanup program
19 authorized in s. 376.30713(4) is ineligible to receive tax
20 credits under s. 199.1055 or s. 220.1845 for the portion of
21 site rehabilitation costs paid for by the state.
22 (14) Regardless of the effective date of this statute,
23 the Legislature intends to allow tax credit applications filed
24 under paragraph (2)(b) to include site rehabilitation costs
25 for the entire 2000 calendar year rather than only those costs
26 incurred and paid from July 1, 2000, forward.
27 Section 14. Section 376.84, Florida Statutes, is
28 amended to read:
29 376.84 Brownfield redevelopment economic
30 incentives.--It is the intent of the Legislature that
31 brownfield redevelopment activities be viewed as opportunities
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1 to significantly improve the utilization, general condition,
2 and appearance of these sites. Alternative Different standards
3 than those in place for new development, as allowed under
4 current state and local laws, should be used to the fullest
5 extent to encourage the redevelopment of a brownfield. State
6 and local governments are encouraged to offer redevelopment
7 incentives for this purpose, as an ongoing public investment
8 in infrastructure and services, to help eliminate the public
9 health and environmental hazards, and to promote the creation
10 of jobs in these areas. These Such incentives may include
11 financial, regulatory, and technical assistance to persons and
12 businesses involved in the redevelopment of the brownfield
13 pursuant to this act.
14 (1) Financial incentives and local incentives for
15 redevelopment may include, but not be limited to:
16 (a) Tax increment financing through community
17 redevelopment agencies, pursuant to part III of chapter 163,
18 or any other entities approved by the local government for the
19 purpose of redeveloping brownfield areas.
20 (b) Enterprise zone tax exemptions for businesses
21 pursuant to chapters 196 and 290.
22 (c) Safe neighborhood improvement districts as
23 provided in ss. 163.501-163.523.
24 (d) Waiver, reduction, or limitation by line of
25 business with respect to occupational license taxes pursuant
26 to chapter 205.
27 (e) Tax exemption for historic properties as provided
28 in s. 196.1997.
29 (f) Residential electricity exemption of up to the
30 first 500 kilowatts of use may be exempted from the municipal
31 public service tax pursuant to s. 166.231.
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1 (g) Minority business enterprise programs as provided
2 in s. 287.0943.
3 (h) Electric and gas tax exemption as provided in s.
4 166.231(6).
5 (i) Economic development tax abatement as provided in
6 s. 196.1995.
7 (j) Grants, including community development block
8 grants.
9 (k) Pledging of revenues to secure bonds.
10 (l) Low-interest revolving loans and zero-interest
11 loan pools.
12 (m) Local grant programs for facade, storefront,
13 signage, and other business improvements.
14 (n) Governmental coordination of loan programs with
15 lenders, such as microloans, business reserve fund loans,
16 letter of credit enhancements, gap financing, land lease and
17 sublease loans, and private equity.
18 (o) Payment schedules over time for payment of fees,
19 within criteria, and marginal cost pricing.
20 (2) Regulatory incentives may include, but not be
21 limited to:
22 (a) Cities' absorption of developers' concurrency
23 needs.
24 (b) Developers' performance of certain analyses.
25 (c) Exemptions and lessening of state and local review
26 requirements.
27 (d) Water and sewer regulatory incentives.
28 (e) Waiver of transportation impact fees and permit
29 fees.
30 (f) Zoning incentives to reduce review requirements
31 for redevelopment changes in use and occupancy; establishment
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1 of code criteria for specific uses; and institution of credits
2 for previous use within the area.
3 (g) Flexibility in parking standards and buffer zone
4 standards.
5 (h) Environmental management through specific code
6 criteria and conditions allowed by current law.
7 (i) Maintenance standards and activities by ordinance
8 and otherwise, and increased security and crime prevention
9 measures available through special assessments.
10 (j) Traffic-calming measures.
11 (k) Historic preservation ordinances, loan programs,
12 and review and permitting procedures.
13 (l) One-stop permitting and streamlined development
14 and permitting process.
15 (3) Technical assistance incentives may include, but
16 not be limited to:
17 (a) Expedited development applications.
18 (b) Formal and informal information on business
19 incentives and financial programs.
20 (c) Site design assistance.
21 (d) Marketing and promotion of projects or areas.
22 (4) A local government having a designated brownfield
23 area under s. 376.80 and a brownfield site rehabilitation
24 agreement under subsection (5) of that section may issue
25 revenue bonds under s. 163.385 and employ tax increment
26 financing under s. 163.387 for the purpose of financing the
27 implementation of the brownfield site rehabilitation agreement
28 and the local government's approved plan for revitalizing the
29 brownfield area, except that in a charter county such
30 incentive shall be employed consistent with the provisions of
31 s. 163.410.
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1 (5) A local government having a designated brownfield
2 area as described in subsection (4) may also exercise the
3 powers granted under s. 163.514 for community redevelopment
4 improvement districts, including the authority to levy special
5 assessments when such mechanisms will assist in revitalizing
6 the brownfield area.
7 Section 15. Subsection (1) of section 376.86, Florida
8 Statutes, is amended to read:
9 376.86 Brownfield Areas Loan Guarantee Program.--
10 (1) The Brownfield Areas Loan Guarantee Council is
11 created to review and approve or deny by a majority vote of
12 its membership, the situations and circumstances for
13 participation in partnerships by agreements with local
14 governments, financial institutions, and others associated
15 with the redevelopment of brownfield areas pursuant to the
16 Brownfields Redevelopment Act for a limited state guaranty of
17 up to 4 5 years of loan guarantees or loan loss reserves
18 issued pursuant to law. The limited state loan guaranty
19 applies only to 20 10 percent of the primary lenders' lenders
20 loans for redevelopment projects in brownfield areas. A
21 limited state guaranty of private loans or a loan loss reserve
22 is authorized for lenders licensed to operate in the state
23 upon a determination by the council that such an arrangement
24 is would be in the public interest and that the likelihood of
25 the success of the loan is great.
26 Section 16. Section 376.876, Florida Statutes, is
27 created to read:
28 376.876 Brownfield Redevelopment Grants Program.--
29 (1) The Department of Environmental Protection shall
30 administer a program to make grants to local governments that
31 have designated brownfield areas under s. 376.80 and need
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1 financial assistance for site assessment and cleanup
2 activities to make the redevelopment project financially
3 feasible. The grants may not be used for general
4 administrative costs incurred by a local government for
5 oversight and administration of a brownfield area
6 redevelopment program, but instead the state grants must be
7 used for actual site assessment and cleanup activities,
8 including integrally related engineering design, soil removal,
9 and soil treatment, and customary nonadministrative activities
10 undertaken in the remediation of contamination at a designated
11 brownfield site. The department shall take into consideration
12 the following factors when reviewing each applicant's grant
13 proposal:
14 (a) The level of unemployment and poverty in the
15 census tract in the brownfield area and in which the project
16 site is located;
17 (b) The likelihood that the proposed response action
18 will be adequate to clean up the property in accordance with
19 the requirements of all applicable laws;
20 (c) The presence of community benefits associated with
21 the project, including, without limitation, the creation or
22 revitalization of open space;
23 (d) The proximity of the project site to existing
24 transportation and utility infrastructure appropriate to
25 support the proposed reuse of the project site;
26 (e) Whether the project site is located in an area
27 that has received pilot project funding for redevelopment of
28 brownfield areas from the U.S. Environmental Protection
29 Agency;
30 (f) Whether the local government in which the project
31 site is located has made available substantial funds in
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1 furtherance of remediation and redevelopment of the designated
2 brownfield area; and
3 (g) Whether the local government having the designated
4 brownfield area has completed any projects in the brownfield
5 area.
6 (2) While grants must be applied for by municipalities
7 or counties, the local governments may by agreement allow the
8 grant funds to be used by local redevelopment authorities,
9 economic development authorities, community redevelopment
10 agencies, or other similar entities approved by the municipal
11 or county governing body that has designated the brownfield
12 area under s. 376.80 and has jurisdiction over the location
13 where the redevelopment grant funds will be used.
14 (3) Each grant requires a 20-percent match from the
15 applicant in either cash or in-kind services. A single grant
16 may not be larger than $300,000 during each state fiscal year.
17 Of each grant, no more than $100,000 may be used for site
18 assessment activities. The remainder of the grant amount is to
19 be used for cleanup activities at a brownfield site. In the
20 first fiscal year in which the Legislature provides an
21 appropriation for this grant program, the department shall
22 administer the funds to assure that at least one-half of the
23 amount available is awarded to local governments that can
24 demonstrate compliance with paragraphs (1)(e), (f), and (g).
25 (4) The department may adopt rules to administer the
26 grant program authorized by this section relating to
27 application forms, timeframes for submission of applications,
28 notification of grant awards, and grant agreement documents
29 required.
30 Section 17. The sum of $5 million is appropriated from
31 the General Revenue Fund to the Department of Environmental
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1 Protection for the purpose of administering the Brownfield
2 Redevelopment Grants Program under section 376.876, Florida
3 Statutes, during the 2000-2001 fiscal year.
4 Section 18. The sum of $2.5 million is appropriated
5 from the General Revenue Fund to the Department of
6 Environmental Protection for the purpose of administering the
7 State-Owned-Lands Cleanup Program under section 376.30702,
8 Florida Statutes, during the 2000-2001 fiscal year.
9 Section 19. This act shall take effect July 1, 2000.
10
11 *****************************************
12 SENATE SUMMARY
13 Provides financial incentives through tax exemptions, tax
credits, and appropriations for new programs in
14 designated brownfield areas.
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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