Senate Bill 1406c1
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Florida Senate - 2000 CS for SB 1406
By the Committee on Natural Resources and 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 limited liability
23 protection; amending s. 376.30781, F.S.;
24 broadening the partial tax credits for the
25 rehabilitation of certain contaminated sites;
26 clarifying provisions regarding the filing for
27 the tax credits; amending s. 376.84, F.S.;
28 authorizing entities approved by the local
29 government for the purpose of redeveloping
30 brownfield areas to use tax increment
31 financing; amending s. 376.86, F.S.; increasing
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1 the limits of the state loan guaranty in
2 brownfield areas; creating s. 376.876, F.S.;
3 providing for a Brownfield Redevelopment Grants
4 Program in the Department of Environmental
5 Protection; specifying the uses of grant funds;
6 requiring matching funds; authorizing the
7 department to adopt rules; providing
8 appropriations; repealing s. 211.3103(9), F.S.;
9 deleting requirements for a county that accepts
10 real property of mined or reclaimed land from
11 phosphate mining companies to forfeit a portion
12 of its share of severance tax equal to the
13 value of property donated; providing an
14 effective date.
15
16 Be It Enacted by the Legislature of the State of Florida:
17
18 Section 1. Subsection (4) of section 197.432, Florida
19 Statutes, is amended to read:
20 197.432 Sale of tax certificates for unpaid taxes.--
21 (4) A tax certificate representing less than $100 in
22 delinquent taxes on property that has been granted a homestead
23 exemption for the year in which the delinquent taxes were
24 assessed may not be sold at public auction but shall be issued
25 by the tax collector to the county at the maximum rate of
26 interest allowed by this chapter. The provisions of s.
27 197.502(4) s. 197.502(3) shall not be invoked as long as the
28 homestead exemption is granted to the person who received the
29 homestead exemption for the year in which the tax certificate
30 was issued. However, when all such tax certificates and
31 accrued interest thereon represent an amount of $100 or more,
3
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1 the provisions of s. 197.502(4) s. 197.502(3) shall be
2 invoked.
3 Section 2. Present subsections (2), (3), (4), (5),
4 (6), (7), (8), (9), (10), and (11) of section 197.502, Florida
5 Statutes, are redesignated as subsections (3), (4), (5), (6),
6 (7), (8), (9), (10), (11), and (12), respectively, and a new
7 subsection (2) is added to that section to read:
8 197.502 Application for obtaining tax deed by holder
9 of tax sale certificate; fees.--
10 (2) When a tax certificate that is 2 years old or
11 older exists against a parcel that is located within a
12 designated brownfield area under s. 376.80, the municipality
13 or county may file a tax deed application in the same manner
14 in which an application on a county-held tax certificate is
15 filed and processed under chapter 197.
16 Section 3. Paragraph (a) of subsection (1) of section
17 197.522, Florida Statutes, is amended to read:
18 197.522 Notice to owner when application for tax deed
19 is made.--
20 (1)(a) The clerk of the circuit court shall notify, by
21 certified mail with return receipt requested or by registered
22 mail if the notice is to be sent outside the continental
23 United States, the persons listed in the tax collector's
24 statement pursuant to s. 197.502(5) s. 197.502(4) that an
25 application for a tax deed has been made. Such notice shall
26 be mailed at least 20 days prior to the date of sale. If no
27 address is listed in the tax collector's statement, then no
28 notice shall be required.
29 Section 4. Subsection (1) of section 199.1055, Florida
30 Statutes, is amended to read:
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1 199.1055 Contaminated site rehabilitation tax
2 credit.--
3 (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
4 (a) A credit in the amount of 35 percent of the costs
5 of voluntary cleanup activity that is integral to site
6 rehabilitation at the following sites is allowed against any
7 tax due for a taxable year under s. 199.032, less any credit
8 allowed by s. 220.68 for that year:
9 1. A drycleaning-solvent-contaminated site eligible
10 for state-funded site rehabilitation under s. 376.3078(3);
11 2. A drycleaning-solvent-contaminated site at which
12 cleanup is undertaken by the real property owner pursuant to
13 s. 376.3078(11), if the real property owner is not also, and
14 has never been, the owner or operator of the drycleaning
15 facility where the contamination exists; or
16 3. A brownfield site in a designated brownfield area
17 under s. 376.80; or.
18 4. Any other contaminated site at which cleanup is
19 undertaken by a person pursuant to a voluntary cleanup
20 agreement approved by the Department of Environmental
21 Protection, if the person did not cause or contribute to the
22 contamination at the site.
23 (b) For all applications received by the Department of
24 Environmental Protection by January 15, if, as of the
25 following March 1, the credits granted under paragraph (a) do
26 not exhaust the annual maximum allowable credits under
27 paragraph (g), any remaining credits may be granted for
28 petroleum-contaminated sites at which site rehabilitation is
29 being conducted pursuant to the preapproved advanced cleanup
30 program authorized in s. 376.30713, but tax credits may be
31 granted only for 35 percent of the amount of the cost-share
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1 percentage of site rehabilitation costs paid for with private
2 funding. Tax credit applications submitted for preapproved
3 advanced cleanup sites shall not be included in the
4 carry-forward provision of s. 376.30781(9), which otherwise
5 allows applications that do not receive credits due to an
6 exhaustion of the annual tax credit authorization to be
7 carried forward in the same order for the next year's annual
8 tax credit allocation, if any, based on the prior year
9 application.
10 (c)(b) A taxpayer, or multiple taxpayers working
11 jointly to clean up a single site, may not receive more than
12 $250,000 per year in tax credits for each site voluntarily
13 rehabilitated. Multiple taxpayers shall receive tax credits in
14 the same proportion as their contribution to payment of
15 cleanup costs. Subject to the same conditions and limitations
16 as provided in this section, a municipality or county which
17 voluntarily rehabilitates a site may receive not more than
18 $250,000 per year in tax credits which it can subsequently
19 transfer subject to the provisions in paragraph (h) (g).
20 (d)(c) If the credit granted under this section is not
21 fully used in any one year because of insufficient tax
22 liability on the part of the taxpayer, the unused amount may
23 be carried forward for a period not to exceed 5 years.
24 (e)(d) A taxpayer that receives a credit under s.
25 220.1845 is ineligible to receive credit under this section in
26 a given tax year.
27 (f)(e) A taxpayer that receives state-funded site
28 rehabilitation pursuant to s. 376.3078(3) for rehabilitation
29 of a drycleaning-solvent-contaminated site is ineligible to
30 receive credit under this section for costs incurred by the
31 taxpayer in conjunction with the rehabilitation of that site
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1 during the same time period that state-administered site
2 rehabilitation was underway.
3 (g)(f) The total amount of the tax credits which may
4 be granted under this section and s. 220.1845 is $2 million
5 annually.
6 (h)(g)1. Tax credits that may be available under this
7 section to an entity eligible under s. 376.30781 may be
8 transferred after a merger or acquisition to the surviving or
9 acquiring entity and used in the same manner with the same
10 limitations.
11 2. The entity or its surviving or acquiring entity as
12 described in subparagraph 1., may transfer any unused credit
13 in whole or in units of no less than 25 percent of the
14 remaining credit. The entity acquiring such credit may use it
15 in the same manner and with the same limitation as described
16 in this section. Such transferred credits may not be
17 transferred again although they may succeed to a surviving or
18 acquiring entity subject to the same conditions and
19 limitations as described in this section.
20 3. In the event the credit provided for under this
21 section is reduced either as a result of a determination by
22 the Department of Environmental Protection or an examination
23 or audit by the Department of Revenue, such tax deficiency
24 shall be recovered from the first entity, or the surviving or
25 acquiring entity, to have claimed such credit up to the amount
26 of credit taken. Any subsequent deficiencies shall be
27 assessed against any entity acquiring and claiming such
28 credit, or in the case of multiple succeeding entities in the
29 order of credit succession.
30 (i)(h) In order to encourage completion of site
31 rehabilitation at contaminated sites being voluntarily cleaned
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1 up and eligible for a tax credit under this section, the
2 taxpayer may claim an additional 10 percent of the total
3 cleanup costs, not to exceed $50,000, in the final year of
4 cleanup as evidenced by the Department of Environmental
5 Protection issuing a "No Further Action" order for that site.
6 Section 5. Paragraphs (g) and (h) of subsection (5) of
7 section 212.08, Florida Statutes, are amended to read:
8 212.08 Sales, rental, use, consumption, distribution,
9 and storage tax; specified exemptions.--The sale at retail,
10 the rental, the use, the consumption, the distribution, and
11 the storage to be used or consumed in this state of the
12 following are hereby specifically exempt from the tax imposed
13 by this chapter.
14 (5) EXEMPTIONS; ACCOUNT OF USE.--
15 (g) Building materials used in the rehabilitation of
16 real property located in an enterprise zone or designated
17 brownfield area.--
18 1. Beginning July 1, 1995, building materials used in
19 the rehabilitation of real property located in an enterprise
20 zone, and, after July 1, 1997, in a designated brownfield area
21 under s. 376.80, shall be exempt from the tax imposed by this
22 chapter upon an affirmative showing to the satisfaction of the
23 department that the items have been used for the
24 rehabilitation of real property located in an enterprise zone
25 or designated brownfield area. Except as provided in
26 subparagraph 2., this exemption inures to the owner, lessee,
27 or lessor of the rehabilitated real property located in an
28 enterprise zone or designated brownfield area only through a
29 refund of previously paid taxes. To receive a refund pursuant
30 to this paragraph, the owner, lessee, or lessor of the
31 rehabilitated real property located in an enterprise zone or
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1 designated brownfield area must file an application under oath
2 with the governing body or enterprise zone development agency
3 having jurisdiction over the enterprise zone or designated
4 brownfield area where the business is located, as applicable,
5 which includes:
6 a. The name and address of the person claiming the
7 refund.
8 b. An address and assessment roll parcel number of the
9 rehabilitated real property in an enterprise zone or
10 designated brownfield area for which a refund of previously
11 paid taxes is being sought.
12 c. A description of the improvements made to
13 accomplish the rehabilitation of the real property.
14 d. A copy of the building permit issued for the
15 rehabilitation of the real property.
16 e. A sworn statement, under the penalty of perjury,
17 from the general contractor licensed in this state with whom
18 the applicant contracted to make the improvements necessary to
19 accomplish the rehabilitation of the real property, which
20 statement lists the building materials used in the
21 rehabilitation of the real property, the actual cost of the
22 building materials, and the amount of sales tax paid in this
23 state on the building materials. In the event that a general
24 contractor has not been used, the applicant shall provide this
25 information in a sworn statement, under the penalty of
26 perjury. Copies of the invoices which evidence the purchase of
27 the building materials used in such rehabilitation and the
28 payment of sales tax on the building materials shall be
29 attached to the sworn statement provided by the general
30 contractor or by the applicant. Unless the actual cost of
31 building materials used in the rehabilitation of real property
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1 and the payment of sales taxes due thereon is documented by a
2 general contractor or by the applicant in this manner, the
3 cost of such building materials shall be an amount equal to 40
4 percent of the increase in assessed value for ad valorem tax
5 purposes.
6 f. The identifying number assigned pursuant to s.
7 290.0065 to the enterprise zone in which the rehabilitated
8 real property is located.
9 g. A certification by the local building inspector
10 that the improvements necessary to accomplish the
11 rehabilitation of the real property are substantially
12 completed.
13 h. Whether the business is a small business as defined
14 by s. 288.703(1).
15 i. 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, the
18 identifying number assigned pursuant to s. 290.0065 to the
19 enterprise zone in which the employee resides.
20 2. This exemption inures to a city, county, or other
21 governmental agency through a refund of previously paid taxes
22 if the building materials used in the rehabilitation of real
23 property located in an enterprise zone or designated
24 brownfield area are paid for from the funds of a community
25 development block grant or similar grant or loan program. To
26 receive a refund pursuant to this paragraph, a city, county,
27 or other governmental agency must file an application which
28 includes the same information required to be provided in
29 subparagraph 1. by an owner, lessee, or lessor of
30 rehabilitated real property. In addition, the application must
31 include a sworn statement signed by the chief executive
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1 officer of the city, county, or other governmental agency
2 seeking a refund which states that the building materials for
3 which a refund is sought were paid for from the funds of a
4 community development block grant or similar grant or loan
5 program.
6 3. Within 10 working days after receipt of an
7 application, the governing body or enterprise zone development
8 agency shall review the application to determine if it
9 contains all the information required pursuant to subparagraph
10 1. or subparagraph 2. and meets the criteria set out in this
11 paragraph. The governing body or agency shall certify all
12 applications that contain the information required pursuant to
13 subparagraph 1. or subparagraph 2. and meet the criteria set
14 out in this paragraph as eligible to receive a refund. If
15 applicable, the governing body or agency shall also certify if
16 20 percent of the employees of the business are residents of
17 an enterprise zone or designated brownfield area, excluding
18 temporary and part-time employees. The certification shall be
19 in writing, and a copy of the certification shall be
20 transmitted to the executive director of the Department of
21 Revenue. The applicant shall be responsible for forwarding a
22 certified application to the department within the time
23 specified in subparagraph 4.
24 4. An application for a refund pursuant to this
25 paragraph must be submitted to the department within 6 months
26 after the rehabilitation of the property is deemed to be
27 substantially completed by the local building inspector.
28 5. The provisions of s. 212.095 do not apply to any
29 refund application made pursuant to this paragraph. No more
30 than one exemption through a refund of previously paid taxes
31 for the rehabilitation of real property shall be permitted for
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1 any one parcel of real property. No refund shall be granted
2 pursuant to this paragraph unless the amount to be refunded
3 exceeds $500. No refund granted pursuant to this paragraph
4 shall exceed the lesser of 97 percent of the Florida sales or
5 use tax paid on the cost of the building materials used in the
6 rehabilitation of the real property as determined pursuant to
7 sub-subparagraph 1.e. or $5,000, or, if no less than 20
8 percent of the employees of the business are residents of an
9 enterprise zone or designated brownfield area, excluding
10 temporary and part-time employees, the amount of refund
11 granted pursuant to this paragraph shall not exceed the lesser
12 of 97 percent of the sales tax paid on the cost of such
13 building materials or $10,000. A refund approved pursuant to
14 this paragraph shall be made within 30 days of formal approval
15 by the department of the application for the refund.
16 6. The department shall adopt rules governing the
17 manner and form of refund applications and may establish
18 guidelines as to the requisites for an affirmative showing of
19 qualification for exemption under this paragraph.
20 7. The department shall deduct an amount equal to 10
21 percent of each refund granted under the provisions of this
22 paragraph from the amount transferred into the Local
23 Government Half-cent Sales Tax Clearing Trust Fund pursuant to
24 s. 212.20 for the county area in which the rehabilitated real
25 property is located and shall transfer that amount to the
26 General Revenue Fund.
27 8. For the purposes of the exemption provided in this
28 paragraph:
29 a. "Building materials" means tangible personal
30 property that which becomes a component part of improvements
31 to real property.
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1 b. "Real property" has the same meaning as provided in
2 s. 192.001(12).
3 c. "Rehabilitation of real property" means the
4 reconstruction, renovation, restoration, rehabilitation,
5 construction, or expansion of improvements to real property.
6 d. "Substantially completed" has the same meaning as
7 provided in s. 192.042(1).
8 9. The provisions of this paragraph shall expire and
9 be void on December 31, 2005.
10 (h) Business property used in an enterprise zone or
11 designated brownfield area.--
12 1. Beginning July 1, 1995, business property purchased
13 for use by businesses located in an enterprise zone that which
14 is subsequently used in an enterprise zone or, after July 1,
15 1997, in a designated brownfield area under s. 376.80, shall
16 be exempt from the tax imposed by this chapter. This exemption
17 inures to the business only through a refund of previously
18 paid taxes. A refund shall be authorized upon an affirmative
19 showing by the taxpayer to the satisfaction of the department
20 that the requirements of this paragraph have been met.
21 2. To receive a refund, the business must file under
22 oath with the governing body or enterprise zone development
23 agency having jurisdiction over the enterprise zone where the
24 business is located, as applicable, an application which
25 includes:
26 a. The name and address of the business claiming the
27 refund.
28 b. The identifying number assigned pursuant to s.
29 290.0065 to the enterprise zone in which the business is
30 located.
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1 c. A specific description of the property for which a
2 refund is sought, including its serial number or other
3 permanent identification number.
4 d. The location of the property.
5 e. The sales invoice or other proof of purchase of the
6 property, showing the amount of sales tax paid, the date of
7 purchase, and the name and address of the sales tax dealer
8 from whom the property was purchased.
9 f. Whether the business is a small business as defined
10 by s. 288.703(1).
11 g. If applicable, the name and address of each
12 permanent employee of the business, including, for each
13 employee who is a resident of an enterprise zone or designated
14 brownfield area, the identifying number assigned pursuant to
15 s. 290.0065 to the enterprise zone in which the employee
16 resides.
17 3. Within 10 working days after receipt of an
18 application, the governing body or enterprise zone development
19 agency shall review the application to determine if it
20 contains all the information required pursuant to subparagraph
21 2. and meets the criteria set out in this paragraph. The
22 governing body or agency shall certify all applications that
23 contain the information required pursuant to subparagraph 2.
24 and meet the criteria set out in this paragraph as eligible to
25 receive a refund. If applicable, the governing body or agency
26 shall also certify if 20 percent of the employees of the
27 business are residents of an enterprise zone or designated
28 brownfield area, excluding temporary and part-time employees.
29 The certification shall be in writing, and a copy of the
30 certification shall be transmitted to the executive director
31 of the Department of Revenue. The business shall be
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1 responsible for forwarding a certified application to the
2 department within the time specified in subparagraph 4.
3 4. An application for a refund pursuant to this
4 paragraph must be submitted to the department within 6 months
5 after the business property is purchased.
6 5. The provisions of s. 212.095 do not apply to any
7 refund application made pursuant to this paragraph. The amount
8 refunded on purchases of business property under this
9 paragraph shall be the lesser of 97 percent of the sales tax
10 paid on such business property or $5,000, or, if no less than
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 amount refunded on
14 purchases of business property under this paragraph shall be
15 the lesser of 97 percent of the sales tax paid on such
16 business property or $10,000. A refund approved pursuant to
17 this paragraph shall be made within 30 days of formal approval
18 by the department of the application for the refund. No refund
19 shall be granted under this paragraph unless the amount to be
20 refunded exceeds $100 in sales tax paid on purchases made
21 within a 60-day time period.
22 6. The department shall adopt rules governing the
23 manner and form of refund applications and may establish
24 guidelines as to the requisites for an affirmative showing of
25 qualification for exemption under this paragraph.
26 7. If the department determines that the business
27 property is used outside an enterprise zone or designated
28 brownfield area within 3 years from the date of purchase, the
29 amount of taxes refunded to the business purchasing such
30 business property shall immediately be due and payable to the
31 department by the business, together with the appropriate
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1 interest and penalty, computed from the date of purchase, in
2 the manner provided by this chapter. Notwithstanding this
3 subparagraph, business property used exclusively in:
4 a. Licensed commercial fishing vessels,
5 b. Fishing guide boats, or
6 c. Ecotourism guide boats
7
8 that leave and return to a fixed location within an area
9 designated under s. 370.28 are eligible for the exemption
10 provided under this paragraph if all requirements of this
11 paragraph are met. Such vessels and boats must be owned by a
12 business that is eligible to receive the exemption provided
13 under this paragraph. This exemption does not apply to the
14 purchase of a vessel or boat.
15 8. 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 business property
20 is located and shall transfer that amount to the General
21 Revenue Fund.
22 9. For the purposes of this exemption, "business
23 property" means new or used property defined as "recovery
24 property" in s. 168(c) of the Internal Revenue Code of 1954,
25 as amended, except:
26 a. Property classified as 3-year property under s.
27 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
28 b. Industrial machinery and equipment as defined in
29 sub-subparagraph (b)6.a. and eligible for exemption under
30 paragraph (b); and
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1 c. Building materials as defined in sub-subparagraph
2 (g)8.a.
3 10. The provisions of this paragraph shall expire and
4 be void on December 31, 2005.
5 Section 6. Section 212.096, Florida Statutes, is
6 amended to read:
7 212.096 Sales, rental, storage, use tax; brownfield
8 area and enterprise zone jobs credit against sales tax.--
9 (1) For the purposes of the credit provided in this
10 section:
11 (a) "Eligible business" means any sole proprietorship,
12 firm, partnership, corporation, bank, savings association,
13 estate, trust, business trust, receiver, syndicate, or other
14 group or combination, or successor business, located in an
15 enterprise zone or a brownfield area designated under s.
16 376.80. An eligible business does not include any business
17 which has claimed the credit permitted under s. 220.181 for
18 any new business employee first beginning employment with the
19 business after July 1, 1995.
20 (b) "Month" means either a calendar month or the time
21 period from any day of any month to the corresponding day of
22 the next succeeding month or, if there is no corresponding day
23 in the next succeeding month, the last day of the succeeding
24 month.
25 (c) "New employee" means a person residing in an
26 enterprise zone or a designated brownfield area, a qualified
27 Job Training Partnership Act classroom training participant,
28 or a WAGES Program participant who begins employment with an
29 eligible business after July 1, 1995, and who has not been
30 previously employed within the preceding 12 months by the
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1 eligible business, or a successor eligible business, claiming
2 the credit allowed by this section.
3
4 A person shall be deemed to be employed if the person performs
5 duties in connection with the operations of the business on a
6 regular, full-time basis, provided the person is performing
7 such duties for an average of at least 36 hours per week each
8 month, or a part-time basis, provided the person is performing
9 such duties for an average of at least 20 hours per week each
10 month throughout the year. The person must be performing such
11 duties at a business site located in the enterprise zone or
12 designated brownfield area.
13 (2)(a) It is the legislative intent to encourage the
14 provision of meaningful employment opportunities that which
15 will improve the quality of life of those employed and to
16 encourage economic expansion of enterprise zones or designated
17 brownfield areas and the state. Therefore, beginning July 1,
18 1995, upon an affirmative showing by a business to the
19 satisfaction of the department that the requirements of this
20 section have been met, the business shall be allowed a credit
21 against the tax remitted under this chapter.
22 (b) The credit shall be computed as follows:
23 1. Ten percent of the monthly wages paid in this state
24 to each new employee whose wages do not exceed $1,500 a month.
25 If no less than 20 percent of the employees of the business
26 are residents of an enterprise zone or a designated brownfield
27 area, excluding temporary and part-time employees, the credit
28 shall be computed as 15 percent of the monthly wages paid in
29 this state to each new employee;
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1 2. Five percent of the first $1,500 of actual monthly
2 wages paid in this state for each new employee whose wages
3 exceed $1,500 a month; or
4 3. Fifteen percent of the first $1,500 of actual
5 monthly wages paid in this state for each new employee who is
6 a WAGES Program participant pursuant to chapter 414.
7
8 For purposes of this paragraph, monthly wages shall be
9 computed as one-twelfth of the expected annual wages paid to
10 such employee. The amount paid as wages to a new employee is
11 the compensation paid to such employee that is subject to
12 unemployment tax. The credit shall be allowed for up to 12
13 consecutive months, beginning with the first tax return due
14 pursuant to s. 212.11 after approval by the department.
15 (3) In order to claim this credit, an eligible
16 business must file under oath with the governing body or
17 enterprise zone development agency having jurisdiction over
18 the enterprise zone or designated brownfield area where the
19 business is located, as applicable, a statement which
20 includes:
21 (a) For each new employee for whom this credit is
22 claimed, the employee's name and place of residence, including
23 the identifying number assigned pursuant to s. 290.0065 to the
24 enterprise zone in which the employee resides if the new
25 employee is a person residing in an enterprise zone, and, if
26 applicable, documentation that the employee is a qualified Job
27 Training Partnership Act classroom training participant or a
28 WAGES Program participant.
29 (b) If applicable, the name and address of each
30 permanent employee of the business, including, for each
31 employee who is a resident of an enterprise zone or a
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1 designated brownfield area, the identifying number assigned
2 pursuant to s. 290.0065 to the enterprise zone in which the
3 employee resides.
4 (c) The name and address of the eligible business.
5 (d) The starting salary or hourly wages paid to the
6 new employee.
7 (e) The identifying number assigned pursuant to s.
8 290.0065 to the enterprise zone in which the business is
9 located.
10 (f) Whether the business is a small business as
11 defined by s. 288.703(1).
12 (g) Within 10 working days after receipt of an
13 application, the governing body or enterprise zone development
14 agency shall review the application to determine if it
15 contains all the information required pursuant to this
16 subsection and meets the criteria set out in this section. The
17 governing body or agency shall certify all applications that
18 contain the information required pursuant to this subsection
19 and meet the criteria set out in this section as eligible to
20 receive a credit. If applicable, the governing body or agency
21 shall also certify if 20 percent of the employees of the
22 business are residents of an enterprise zone or a designated
23 brownfield area, excluding temporary and part-time employees.
24 The certification shall be in writing, and a copy of the
25 certification shall be transmitted to the executive director
26 of the Department of Revenue. The business shall be
27 responsible for forwarding a certified application to the
28 department within the time specified in paragraph (h).
29 (h) All applications for a credit pursuant to this
30 section must be submitted to the department within 4 months
31 after the new employee is hired.
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1 (4) In the event the application is insufficient to
2 support the credit authorized in this section, the department
3 shall deny the credit and notify the business of that fact.
4 The business may reapply for this credit.
5 (5) The credit provided in this section does not
6 apply:
7 (a) For any new employee who is an owner, partner, or
8 stockholder of an eligible business.
9 (b) For any new employee who is employed for any
10 period less than 3 full calendar months.
11 (6) The credit provided in this section shall not be
12 allowed for any month in which the tax due for such period or
13 the tax return required pursuant to s. 212.11 for such period
14 is delinquent.
15 (7) In the event an eligible business has a credit
16 larger than the amount owed the state on the tax return for
17 the time period in which the credit is claimed, the amount of
18 the credit for that time period shall be the amount owed the
19 state on that tax return.
20 (8) Any business which has claimed this credit shall
21 not be allowed any credit under the provisions of s. 220.181
22 for any new employee beginning employment after July 1, 1995.
23 (9) It shall be the responsibility of each business to
24 affirmatively demonstrate to the satisfaction of the
25 department that it meets the requirements of this section.
26 (10) Any person who fraudulently claims this credit is
27 liable for repayment of the credit plus a mandatory penalty of
28 100 percent of the credit plus interest at the rate provided
29 in this chapter, and such person is guilty of a misdemeanor of
30 the second degree, punishable as provided in s. 775.082 or s.
31 775.083.
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1 (11) The provisions of this section, except for
2 subsection (10), shall expire and be void on December 31,
3 2005.
4 Section 7. Subsections (1), (2), (3), and (9) of
5 section 220.181, Florida Statutes, are amended to read:
6 220.181 Enterprise zone jobs credit.--
7 (1)(a) Beginning July 1, 1995, There shall be allowed
8 a credit against the tax imposed by this chapter to any
9 business located in an enterprise zone or a brownfield area
10 designated under s. 376.80 which employs one or more new
11 employees. The credit shall be computed as follows:
12 1. Ten percent of the actual monthly wages paid in
13 this state to each new employee whose wages do not exceed
14 $1,500 a month. If no less than 20 percent of the employees of
15 the business are residents of an enterprise zone or a
16 brownfield area designated under s. 376.80, excluding
17 temporary and part-time employees, the credit shall be
18 computed as 15 percent of the actual monthly wages paid in
19 this state to each new employee, for a period of up to 12
20 consecutive months;
21 2. Five percent of the first $1,500 of actual monthly
22 wages paid in this state for each new employee whose wages
23 exceed $1,500 a month; or
24 3. Fifteen percent of the first $1,500 of actual
25 monthly wages paid in this state for each new employee who is
26 a WAGES Program participant pursuant to chapter 414.
27 (b) This credit applies only with respect to wages
28 subject to unemployment tax and does not apply for any new
29 employee who is employed for any period less than 3 full
30 months.
31
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1 (c) If this credit is not fully used in any one year,
2 the unused amount may be carried forward for a period not to
3 exceed 5 years. The carryover credit may be used in a
4 subsequent year when the tax imposed by this chapter for such
5 year exceeds the credit for such year after applying the other
6 credits and unused credit carryovers in the order provided in
7 s. 220.02(10).
8 (2) When filing for an enterprise zone jobs credit or
9 a brownfield area jobs credit, a business must file under oath
10 with the governing body or enterprise zone development agency
11 having jurisdiction over the enterprise zone or the designated
12 brownfield area where the business is located, as applicable,
13 a statement which includes:
14 (a) For each new employee for whom this credit is
15 claimed, the employee's name and place of residence during the
16 taxable year, including the identifying number assigned
17 pursuant to s. 290.0065 to the enterprise zone, or to the
18 brownfield area designated under s. 376.80, in which the new
19 employee resides if the new employee is a person residing in
20 an enterprise zone or a designated brownfield area, and, if
21 applicable, documentation that the employee is a qualified Job
22 Training Partnership Act classroom training participant or a
23 WAGES Program participant.
24 (b) If applicable, the name and address of each
25 permanent employee of the business, including, for each
26 employee who is a resident of an enterprise zone or a
27 designated brownfield area, the identifying number assigned
28 pursuant to s. 290.0065 to the enterprise zone in which the
29 employee resides.
30 (c) The name and address of the business.
31
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1 (d) The identifying number assigned pursuant to s.
2 290.0065 to the enterprise zone in which the eligible business
3 is located.
4 (e) The salary or hourly wages paid to each new
5 employee claimed.
6 (f) Whether the business is a small business as
7 defined by s. 288.703(1).
8 (3) Within 10 working days after receipt of an
9 application, the governing body or enterprise zone development
10 agency shall review the application to determine if it
11 contains all the information required pursuant to subsection
12 (2) and meets the criteria set out in this section. The
13 governing body or agency shall certify all applications that
14 contain the information required pursuant to subsection (2)
15 and meet the criteria set out in this section as eligible to
16 receive a credit. If applicable, the governing body or agency
17 shall also certify if 20 percent of the employees of the
18 business are residents of an enterprise zone or designated
19 brownfield area, excluding temporary and part-time employees.
20 The certification shall be in writing, and a copy of the
21 certification shall be transmitted to the executive director
22 of the Department of Revenue. The business shall be
23 responsible for forwarding a certified application to the
24 department.
25 Section 8. Section 220.182, Florida Statutes, is
26 amended to read:
27 220.182 Enterprise zone and brownfield area property
28 tax credit.--
29 (1)(a) Beginning July 1, 1995, There shall be allowed
30 a credit against the tax imposed by this chapter to any
31 business which establishes a new business as defined in s.
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1 220.03(1)(p)2., expands an existing business as defined in s.
2 220.03(1)(k)2., or rebuilds an existing business as defined in
3 s. 220.03(1)(u) in this state. The credit shall be computed
4 annually as ad valorem taxes paid in this state, in the case
5 of a new business; the additional ad valorem tax paid in this
6 state resulting from assessments on additional real or
7 tangible personal property acquired to facilitate the
8 expansion of an existing business; or the ad valorem taxes
9 paid in this state resulting from assessments on property
10 replaced or restored, in the case of a rebuilt business,
11 including pollution and waste control facilities, or any part
12 thereof, and including one or more buildings or other
13 structures, machinery, fixtures, and equipment.
14 (b) If the credit granted pursuant to this section is
15 not fully used in any one year, the unused amount may be
16 carried forward for a period not to exceed 5 years. The
17 carryover credit may be used in a subsequent year when the tax
18 imposed by this chapter for such year exceeds the credit for
19 such year under this section after applying the other credits
20 and unused credit carryovers in the order provided in s.
21 220.02(10). The amount of credit taken under this section in
22 any one year, however, shall not exceed $25,000, or, if no
23 less than 20 percent of the employees of the business are
24 residents of an enterprise zone or a brownfield area
25 designated under s. 376.80, excluding temporary employees, the
26 amount shall not exceed $50,000.
27 (2) To be eligible to receive an expanded enterprise
28 zone or a designated brownfield area property tax credit of up
29 to $50,000, the business must provide a statement, under oath,
30 on the form prescribed by the department for claiming the
31 credit authorized by this section, that no less than 20
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1 percent of its employees, excluding temporary and part-time
2 employees, are residents of an enterprise zone or a designated
3 brownfield area. It shall be a condition precedent to the
4 granting of each annual tax credit that such employment
5 requirements be fulfilled throughout each year during the
6 5-year period of the credit. The statement shall set forth the
7 name and place of residence of each permanent employee on the
8 last day of business of the tax year for which the credit is
9 claimed or, if the employee is no longer employed or eligible
10 for the credit on that date, the last calendar day of the last
11 full calendar month the employee was employed or eligible for
12 the credit at the relevant site.
13 (3) The credit shall be available to a new business
14 for a period not to exceed the year in which ad valorem taxes
15 are first levied against the business and the 4 years
16 immediately thereafter. The credit shall be available to an
17 expanded existing business for a period not to exceed the year
18 in which ad valorem taxes are first levied on additional real
19 or tangible personal property acquired to facilitate the
20 expansion or rebuilding and the 4 years immediately
21 thereafter. No business shall be entitled to claim the credit
22 authorized by this section, except any amount attributable to
23 the carryover of a previously earned credit, for more than 5
24 consecutive years.
25 (4) To be eligible for an enterprise zone or a
26 designated brownfield area property tax credit, a new,
27 expanded, or rebuilt business shall file a notice with the
28 property appraiser of the county in which the business
29 property is located or to be located. The notice shall be
30 filed no later than April 1 of the year in which new or
31 additional real or tangible personal property acquired to
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1 facilitate such new, expanded, or rebuilt facility is first
2 subject to assessment. The notice shall be made on a form
3 prescribed by the department and shall include separate
4 descriptions of:
5 (a) Real and tangible personal property owned or
6 leased by the business prior to expansion, if any.
7 (b) Net new or additional real and tangible personal
8 property acquired to facilitate the new, expanded, or rebuilt
9 facility.
10 (5) When filing for an enterprise zone or a designated
11 brownfield area property tax credit as a new business, a
12 business shall include a copy of its receipt indicating
13 payment of ad valorem taxes for the current year.
14 (6) When filing for an enterprise zone or a designated
15 brownfield area property tax credit as an expanded or rebuilt
16 business, a business shall include copies of its receipts
17 indicating payment of ad valorem taxes for the current year
18 for prior existing property and for expansion-related or
19 rebuilt property.
20 (7) The receipts described in subsections (5) and (6)
21 shall indicate the assessed value of the property, the
22 property taxes paid, a brief description of the property, and
23 an indication, if applicable, that the property was separately
24 assessed as expansion-related or rebuilt property.
25 (8) The department has authority to adopt rules
26 pursuant to ss. 120.536(1) and 120.54 to implement the
27 provisions of this act.
28 (9) It shall be the responsibility of the taxpayer to
29 affirmatively demonstrate to the satisfaction of the
30 department that he or she meets the requirements of this act.
31
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1 (10) When filing for an enterprise zone or a
2 designated brownfield area property tax credit as an expansion
3 of an existing business or as a new business, it shall be a
4 condition precedent to the granting of each annual tax credit
5 that there have been, throughout each year during the 5-year
6 period, no fewer than five more employees than in the year
7 preceding the initial granting of the credit.
8 (11) To apply for an enterprise zone or a designated
9 brownfield area property tax credit, a new, expanded, or
10 rebuilt business must file under oath with the governing body
11 or enterprise zone development agency having jurisdiction over
12 the enterprise zone or the designated brownfield area where
13 the business is located, as applicable, an application
14 prescribed by the department for claiming the credit
15 authorized by this section. Within 10 working days after
16 receipt of an application, the governing body or enterprise
17 zone development agency shall review the application to
18 determine if it contains all the information required pursuant
19 to this section and meets the criteria set out in this
20 section. The governing body or agency shall certify all
21 applications that contain the information required pursuant to
22 this section and meet the criteria set out in this section as
23 eligible to receive a credit. If applicable, the governing
24 body or agency shall also certify if 20 percent of the
25 employees of the business are residents of an enterprise zone
26 or a designated brownfield area, excluding temporary and
27 part-time employees. The certification shall be in writing,
28 and a copy of the certification shall be transmitted to the
29 executive director of the Department of Revenue. The business
30 shall be responsible for forwarding all certified applications
31 to the department.
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1 (12) When filing for an enterprise zone or a
2 designated brownfield area property tax credit, a business
3 shall include the identifying number assigned pursuant to s.
4 290.0065 to the enterprise zone in which the business is
5 located.
6 (13) When filing for an enterprise zone or a
7 designated brownfield area property tax credit, a business
8 shall indicate whether the business is a small business as
9 defined by s. 288.703(1).
10 (14) The provisions of this section shall expire and
11 be void on June 30, 2005, and no business shall be allowed to
12 begin claiming such enterprise zone or designated brownfield
13 area property tax credit after that date; however, the
14 expiration of this section shall not affect the operation of
15 any credit for which a business has qualified under this
16 section prior to June 30, 2005, or any carryforward of unused
17 credit amounts as provided in paragraph (1)(b).
18 Section 9. Subsections (1) and (2) and paragraph (d)
19 of subsection (4) of section 220.183, Florida Statutes, are
20 amended to read:
21 220.183 Community contribution tax credit.--
22 (1) LEGISLATIVE FINDINGS.--The Legislature finds that:
23 (a) There exist in the counties and municipalities
24 conditions of blight evidenced by extensive deterioration of
25 public and private facilities, abandonment of sound
26 structures, and high unemployment which conditions impede the
27 conservation and development of healthy, safe, and
28 economically viable communities.
29 (b) Deterioration of housing and industrial,
30 commercial, and public facilities contributes to the decline
31 of neighborhoods and communities and leads to the loss of
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1 their historic character and the sense of community which this
2 inspires; reduces the value of property comprising the tax
3 base of local communities; discourages private investment; and
4 requires a disproportionate expenditure of public funds for
5 the social services, unemployment benefits, and police
6 protection required to combat the social and economic problems
7 found in slum communities.
8 (c) In order to ultimately restore social and economic
9 viability to enterprise zones and brownfield areas designated
10 under s. 376.80, it is necessary to renovate or construct new
11 housing, water and sewer infrastructure, and transportation
12 facilities and to specifically provide mechanisms to attract
13 and encourage private economic activity.
14 (d) The various local governments and other
15 redevelopment organizations now undertaking physical
16 revitalization projects are limited by tightly constrained
17 budgets and inadequate resources.
18 (e) In order to significantly improve revitalization
19 efforts by local governments and community development
20 organizations and to retain as much of the historic character
21 of our communities as possible, it is necessary to provide
22 additional resources, and the participation of private
23 enterprise in revitalization efforts is an effective means for
24 accomplishing that goal.
25 (2) POLICY AND PURPOSE.--It is the policy of this
26 state to encourage the participation of private corporations
27 in revitalization projects undertaken by public redevelopment
28 organizations. The purpose of this section is to provide to
29 the greatest extent possible an incentive for such
30 participation by granting partial state income tax credits to
31 corporations that contribute resources to public redevelopment
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1 organizations for the revitalization of enterprise zones and
2 brownfield areas designated under s. 376.80 for the benefit of
3 low-income and moderate-income persons or to preserve existing
4 historically significant properties within enterprise zones or
5 brownfield areas designated under s. 376.80 to the greatest
6 extent possible. The Legislature thus declares this a public
7 purpose for which public money may be borrowed, expended,
8 loaned, and granted.
9 (4) ELIGIBILITY REQUIREMENTS.--
10 (d) The project shall be located in an area designated
11 as an enterprise zone pursuant to s. 290.0065 or a brownfield
12 area designated under s. 376.80. Any project designed to
13 construct or rehabilitate low-income housing is exempt from
14 the area requirement of this paragraph.
15 Section 10. Subsection (1) of section 220.1845,
16 Florida Statutes, is amended to read:
17 220.1845 Contaminated site rehabilitation tax
18 credit.--
19 (1) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
20 (a) A credit in the amount of 35 percent of the costs
21 of voluntary cleanup activity that is integral to site
22 rehabilitation at the following sites is allowed against any
23 tax due for a taxable year under this chapter:
24 1. A drycleaning-solvent-contaminated site eligible
25 for state-funded site rehabilitation under s. 376.3078(3);
26 2. A drycleaning-solvent-contaminated site at which
27 cleanup is undertaken by the real property owner pursuant to
28 s. 376.3078(11), if the real property owner is not also, and
29 has never been, the owner or operator of the drycleaning
30 facility where the contamination exists; or
31
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1 3. A brownfield site in a designated brownfield area
2 under s. 376.80; or.
3 4. Any other contaminated site at which cleanup is
4 undertaken by a person pursuant to a voluntary cleanup
5 agreement approved by the Department of Environmental
6 Protection, if the person did not cause or contribute to the
7 contamination at the site.
8 (b) For all applications received by the Department of
9 Environmental Protection by January 15, if, as of the
10 following March 1, the credits granted under paragraph (a) do
11 not exhaust the annual maximum allowable credits under
12 paragraph (h), any remaining credits may be granted for
13 petroleum-contaminated sites at which site rehabilitation is
14 being conducted pursuant to the preapproved advanced cleanup
15 program authorized in s. 376.30713, but tax credits may be
16 granted only for 35 percent of the amount of the cost-share
17 percentage of site rehabilitation costs paid for with private
18 funding. Tax credit applications submitted for preapproved
19 advanced cleanup sites shall not be included in the
20 carry-forward provision of s. 376.30781(9), which otherwise
21 allows applications that do not receive credits due to an
22 exhaustion of the annual tax credit authorization to be
23 carried forward in the same order for the next year's annual
24 tax credit allocation, if any, based on the prior year
25 application.
26 (c)(b) A taxpayer, or multiple taxpayers working
27 jointly to clean up a single site, may not receive more than
28 $250,000 per year in tax credits for each site voluntarily
29 rehabilitated. Multiple taxpayers shall receive tax credits in
30 the same proportion as their contribution to payment of
31 cleanup costs. Subject to the same conditions and limitations
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1 as provided in this section, a municipality or county which
2 voluntarily rehabilitates a site may receive not more than
3 $250,000 per year in tax credits which it can subsequently
4 transfer subject to the provisions in paragraph (i) (h).
5 (d)(c) If the credit granted under this section is not
6 fully used in any one year because of insufficient tax
7 liability on the part of the corporation, the unused amount
8 may be carried forward for a period not to exceed 5 years. The
9 carryover credit may be used in a subsequent year when the tax
10 imposed by this chapter for that year exceeds the credit for
11 which the corporation is eligible in that year under this
12 section after applying the other credits and unused carryovers
13 in the order provided by s. 220.02(10).
14 (e)(d) A taxpayer that files a consolidated return in
15 this state as a member of an affiliated group under s.
16 220.131(1) may be allowed the credit on a consolidated return
17 basis up to the amount of tax imposed upon and paid by the
18 taxpayer that incurred the rehabilitation costs.
19 (f)(e) A taxpayer that receives credit under s.
20 199.1055 is ineligible to receive credit under this section in
21 a given tax year.
22 (g)(f) A taxpayer that receives state-funded site
23 rehabilitation under s. 376.3078(3) for rehabilitation of a
24 drycleaning-solvent-contaminated site is ineligible to receive
25 credit under this section for costs incurred by the taxpayer
26 in conjunction with the rehabilitation of that site during the
27 same time period that state-administered site rehabilitation
28 was underway.
29 (h)(g) The total amount of the tax credits which may
30 be granted under this section and s. 199.1055 is $2 million
31 annually.
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1 (i)(h)1. Tax credits that may be available under this
2 section to an entity eligible under s. 376.30781 may be
3 transferred after a merger or acquisition to the surviving or
4 acquiring entity and used in the same manner and with the same
5 limitations.
6 2. The entity or its surviving or acquiring entity as
7 described in subparagraph 1., may transfer any unused credit
8 in whole or in units of no less than 25 percent of the
9 remaining credit. The entity acquiring such credit may use it
10 in the same manner and with the same limitation as described
11 in this section. Such transferred credits may not be
12 transferred again although they may succeed to a surviving or
13 acquiring entity subject to the same conditions and
14 limitations as described in this section.
15 3. In the event the credit provided for under this
16 section is reduced either as a result of a determination by
17 the Department of Environmental Protection or an examination
18 or audit by the Department of Revenue, such tax deficiency
19 shall be recovered from the first entity, or the surviving or
20 acquiring entity, to have claimed such credit up to the amount
21 of credit taken. Any subsequent deficiencies shall be
22 assessed against any entity acquiring and claiming such
23 credit, or in the case of multiple succeeding entities in the
24 order of credit succession.
25 (j)(i) In order to encourage completion of site
26 rehabilitation at contaminated sites being voluntarily cleaned
27 up and eligible for a tax credit under this section, the
28 taxpayer may claim an additional 10 percent of the total
29 cleanup costs, not to exceed $50,000, in the final year of
30 cleanup as evidenced by the Department of Environmental
31 Protection issuing a "No Further Action" order for that site.
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1 Section 11. Section 290.007, Florida Statutes, is
2 amended to read:
3 290.007 State incentives available in enterprise zones
4 and brownfield areas.--The following incentives are provided
5 by the state to encourage the revitalization of enterprise
6 zones and brownfield areas designated under s. 376.80:
7 (1) The enterprise zone jobs credit and the designated
8 brownfield area jobs credit provided in s. 220.181.
9 (2) The enterprise zone or designated brownfield area
10 property tax credit provided in s. 220.182.
11 (3) The community contribution tax credits provided in
12 ss. 220.183 and 624.5105.
13 (4) The sales tax exemption for building materials
14 used in the rehabilitation of real property in enterprise
15 zones or designated brownfield areas provided in s.
16 212.08(5)(g).
17 (5) The sales tax exemption for business equipment
18 used in an enterprise zone or a designated brownfield area
19 provided in s. 212.08(5)(h).
20 (6) The sales tax exemption for electrical energy used
21 in an enterprise zone or a designated brownfield area provided
22 in s. 212.08(15).
23 (7) The enterprise zone jobs credit and the designated
24 brownfield area jobs credit against the sales tax provided in
25 s. 212.096.
26 (8) Notwithstanding any law to the contrary, the
27 Public Service Commission may allow public utilities and
28 telecommunications companies to grant discounts of up to 50
29 percent on tariffed rates for services to small businesses
30 located in an enterprise zone designated pursuant to s.
31 290.0065 or a brownfield area designated under s.376.80. Such
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1 discounts may be granted for a period not to exceed 5 years.
2 For purposes of this subsection, "public utility" has the same
3 meaning as in s. 366.02(1) and "telecommunications company"
4 has the same meaning as in s. 364.02(12) s. 364.02(7).
5 Section 12. Section 376.30702, Florida Statutes, is
6 created to read:
7 376.30702 The State-Owned-Lands Cleanup Program;
8 findings; intent; purpose; program requirements; funding;
9 limited liability protection; cost recovery.--
10 (1) FINDINGS; INTENT.--In addition to the legislative
11 findings set forth in s. 376.30, the Legislature finds and
12 declares that:
13 (a) Significant quantities of pollutants or hazardous
14 substances have been discharged in the past on state-owned
15 lands. Generally, these discharges have occurred as part of
16 the normal operation of facilities that existed on the
17 property. Many of these discharges occurred prior to the state
18 acquiring title to the property, or the discharges resulted
19 from the acts of tenants or lessees of the state-owned lands.
20 (b) These discharges of pollutants and hazardous
21 substances on state-owned lands pose a significant threat to
22 the quality of the groundwaters and inland surface waters of
23 this state.
24 (c) Where contamination of the groundwater or surface
25 water has occurred, remedial measures have often been delayed
26 for long periods while determinations as to liability and the
27 extent of liability have been made, and such delays have
28 resulted in the continuation and intensification of the threat
29 to the public health, safety, and welfare; in greater damage
30 to the environment; and in significantly higher costs to
31 contain and remove the contamination.
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1 (d) Adequate financial resources must be readily
2 available to provide for the expeditious supply of safe and
3 reliable alternative sources of potable water to affected
4 persons and to provide a means for investigation and
5 rehabilitation without delay of contaminated sites on
6 state-owned lands.
7 (e) Site rehabilitation at contaminated sites on
8 state-owned lands should be based on the actual risk that
9 contamination may pose to the environment and public health,
10 taking into account current and future land and water use and
11 the degree to which contamination may spread and place the
12 public or the environment at risk.
13 (2) CREATION; PURPOSES OF PROGRAM.--
14 (a) There is created the Florida State-Owned-Lands
15 Cleanup Program to be administered by the department. To
16 encourage detection, reporting, and cleanup of contamination
17 on state-owned lands, the department shall, within the
18 guidelines established in this section, implement a cleanup
19 program to provide state-funded and state-managed site
20 rehabilitation for all state-owned property contaminated by
21 discharges of pollutants or hazardous substances that are
22 reported to the department. It is not the intent of this
23 program to provide funding for environmental compliance for
24 ongoing operations on state-owned lands.
25 (b) Continuation of this program is subject to an
26 annual appropriation from the Legislature. Continued state
27 funding will not be considered an entitlement or a vested
28 right under this section. The department shall not obligate
29 funds in excess of the annual appropriation for this program.
30 (c) Whenever, in its determination, incidents of
31 contamination on state-owned lands caused by pollutants or
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1 hazardous substances may pose a threat to the environment or
2 the public health, safety, or welfare, the department shall
3 obligate moneys available under this section to provide for:
4 1. Prompt investigation and assessment of the
5 contaminated site.
6 2. Expeditious treatment, restoration, or replacement
7 of potable water supplies as provided in s. 376.30(3)(c)1.
8 3. Rehabilitation of contaminated sites, which shall
9 consist of rehabilitation of affected soil, groundwater,
10 sediment and surface waters, using the most cost-effective
11 alternative that is technologically feasible and reliable and
12 that provides adequate protection of the public health,
13 safety, and welfare and minimizes environmental damage, in
14 accordance with the rehabilitation criteria established by the
15 department under s. 376.30701, except that nothing in this
16 subsection may be construed to authorize the department to
17 obligate funds for payment of costs that may be associated
18 with, but are not integral to, site rehabilitation.
19 4. Maintenance and monitoring of contaminated sites.
20 5. Inspection and supervision of activities described
21 in this subsection.
22 6. Payment of expenses incurred by the department in
23 its efforts to obtain from responsible parties the payment or
24 recovery of reasonable costs resulting from the activities
25 described in this subsection.
26 7. Payment of any other reasonable costs of
27 administration, including those administrative costs incurred
28 by the Department of Health in providing field and laboratory
29 services, toxicological risk assessment, and other assistance
30 to the department in the investigation of drinking water
31
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1 contamination complaints and costs associated with public
2 information and education activities.
3 8. Reasonable costs of restoring property as nearly as
4 practicable to the conditions that existed prior to activities
5 associated with contamination assessment or remedial action.
6 (3) SITE PRIORITY RANKING AND CLEANUP CRITERIA.--
7 (a) The department shall determine the priority ranking
8 of all known contaminated sites on state-owned lands using the
9 criteria listed in s. 376.3078(7), except that, in applying
10 paragraph 376.3078(8)(h), the department shall consider all
11 pollutants and hazardous substances. It is the intent of the
12 Legislature that site rehabilitation be conducted first at
13 those sites that pose the greatest threat to human health and
14 the environment, within the availability of funds appropriated
15 annually for this program. However, nothing in this subsection
16 shall be construed to restrict the department from modifying
17 the priority status of a rehabilitation site where conditions
18 warrant, taking into consideration the actual distance between
19 the contamination site and groundwater or surface water
20 receptors or other factors that affect the risk of exposure to
21 pollutants and hazardous substances.
22 (b) The department shall conduct site rehabilitation
23 at contaminated sites being cleaned up under this program
24 using the cleanup criteria established in s. 376.30701 and
25 chapter 62-777, Florida Administrative Code, as that chapter
26 may hereafter be amended.
27 (c) It is recognized that restoration of groundwater
28 resources contaminated with pollutants or hazardous substances
29 may not be achievable using currently available technology. In
30 situations where the use of available technology is not
31 expected to achieve water quality standards, the department
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1 may use innovative technology that has been field-tested and
2 that has engineering and cost data available.
3 (d) This subsection may not be construed to restrict
4 the department from temporarily postponing completion of any
5 site rehabilitation activities at a contaminated site on
6 state-owned lands for which funds are being expended under
7 this section whenever the postponement is deemed necessary in
8 order to make funds available for rehabilitation of another
9 contamination site on state-owned lands having a higher
10 priority status.
11 (e) Regardless of a site's priority ranking, the
12 department is authorized to temporarily postpone site
13 rehabilitation at a contaminated site on state-owned lands for
14 which federal funding may be available pursuant to the
15 Formerly Used Defense Sites Program. The department, at its
16 discretion, may proceed with state-funded cleanup of such
17 sites if the likelihood of timely federal response is low.
18 (4) LIABILITY PROTECTION.--
19 (a) The department shall not compel any state agency
20 that controls or manages state-owned lands that are
21 contaminated with pollutants or hazardous substances to
22 conduct site rehabilitation at a contaminated site that has
23 been reported to the department pursuant to paragraph (2)(a).
24 Further, notwithstanding subsection (5), the department shall
25 not pursue cost recovery from any such state agency for site
26 rehabilitation costs incurred to cleanup state-owned lands
27 that are contaminated with pollutants or hazardous substances.
28 (b) Except as provided in paragraph (a), this section
29 shall not affect the department's ability or authority to
30 pursue enforcement against any person who may have liability
31
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1 for site rehabilitation with respect to a contaminated site on
2 state-owned lands.
3 (c) This section shall not affect the ability or
4 authority to seek contribution from any person who may have
5 liability with respect to a contaminated site on state-owned
6 lands.
7 (d) Nothing in this section shall subject the
8 department to liability for any action that may be required of
9 the property owner or the owner or operator of a facility on
10 state-owned lands by any private party or any local, state, or
11 Federal Government entity.
12 (5) DEPARTMENTAL DUTY TO SEEK RECOVERY AND
13 REIMBURSEMENT.--Except as provided in subsection (4) and as
14 otherwise provided by law, the department may recover from any
15 person causing or having caused the discharge of pollutants or
16 hazardous substances on state-owned lands, jointly and
17 severally, all sums owed or expended for site rehabilitation
18 at a site designated under the State-Owned-Lands Cleanup
19 Program under s. 376.308.
20 Section 13. Section 376.30781, Florida Statutes, is
21 amended to read:
22 376.30781 Partial tax credits for rehabilitation of
23 drycleaning-solvent-contaminated sites and brownfield sites in
24 designated brownfield areas; application process; rulemaking
25 authority; revocation authority.--
26 (1) The Legislature finds that:
27 (a) To facilitate property transactions and economic
28 growth and development, it is in the interest of the state to
29 encourage the voluntary cleanup, at the earliest possible
30 time, of contaminated drycleaning-solvent-contaminated sites
31 and brownfield sites in designated brownfield areas.
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1 (b) It is the intent of the Legislature to encourage
2 the voluntary cleanup of contaminated
3 drycleaning-solvent-contaminated sites and brownfield sites in
4 designated brownfield areas by providing a partial tax credit
5 for the restoration of such property in specified
6 circumstances.
7 (2)(a) A credit in the amount of 35 percent of the
8 costs of voluntary cleanup activity that is integral to site
9 rehabilitation at the following sites is allowed pursuant to
10 ss. 199.1055 and 220.1845:
11 1. A drycleaning-solvent-contaminated site eligible
12 for state-funded site rehabilitation under s. 376.3078(3);
13 2. A drycleaning-solvent-contaminated site at which
14 cleanup is undertaken by the real property owner pursuant to
15 s. 376.3078(11), if the real property owner is not also, and
16 has never been, the owner or operator of the drycleaning
17 facility where the contamination exists; or
18 3. A brownfield site in a designated brownfield area
19 under s. 376.80; or.
20 4. Any other contaminated site at which cleanup is
21 undertaken by a person pursuant to a voluntary cleanup
22 agreement approved by the Department of Environmental
23 Protection, if the person did not cause or contribute to the
24 contamination at the site.
25 (b) For all applications received by the Department of
26 Environmental Protection by January 15, if, as of the
27 following March 1, the credits granted under paragraph (a) do
28 not exhaust the annual maximum allowable credits under
29 subsection (3), any remaining credits may be granted for
30 petroleum-contaminated sites at which site rehabilitation is
31 being conducted pursuant to the preapproved advanced cleanup
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1 program authorized in s. 376.30713, but tax credits may be
2 granted only for 35 percent of the amount of the cost-share
3 percentage of site rehabilitation costs paid for with private
4 funding. Tax credit applications submitted for preapproved
5 advanced cleanup sites shall not be included in the
6 carry-forward provision of subsection (9), which otherwise
7 allows applications that do not receive credits due to an
8 exhaustion of the annual tax credit authorization to be
9 carried forward in the same order for the next year's annual
10 tax credit allocation, if any, based on the prior year
11 application.
12 (c)(b) A taxpayer, or multiple taxpayers working
13 jointly to clean up a single site, may not receive more than
14 $250,000 per year in tax credits for each site voluntarily
15 rehabilitated. Multiple taxpayers shall receive tax credits in
16 the same proportion as their contribution to payment of
17 cleanup costs. Tax credits are available only for site
18 rehabilitation conducted during the calendar tax year for in
19 which the tax credit application is submitted.
20 (d)(c) In order to encourage completion of site
21 rehabilitation at contaminated sites that are being
22 voluntarily cleaned up and that are eligible for a tax credit
23 under this section, the tax credit applicant may claim an
24 additional 10 percent of the total cleanup costs, not to
25 exceed $50,000, in the final year of cleanup as evidenced by
26 the Department of Environmental Protection issuing a "no
27 further action" order for that site.
28 (3) The Department of Environmental Protection shall
29 be responsible for allocating the tax credits provided for in
30 ss. 199.1055 and 220.1845, not to exceed a total of $2 million
31 in tax credits annually.
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1 (4) To claim the credit for site rehabilitation
2 conducted during the current calendar year, each applicant
3 must apply to the Department of Environmental Protection for
4 an allocation of the $2 million annual credit by January 15 of
5 the following year December 31 on a form developed by the
6 Department of Environmental Protection in cooperation with the
7 Department of Revenue. The form shall include an affidavit
8 from each applicant certifying that all information contained
9 in the application, including all records of costs incurred
10 and claimed in the tax credit application, are true and
11 correct. If the application is submitted pursuant to
12 subparagraph (2)(a)2., the form must include an affidavit
13 signed by the real property owner stating that it is not, and
14 has never been, the owner or operator of the drycleaning
15 facility where the contamination exists. If the application is
16 submitted under subparagraph (2)(a)4., the form must include
17 an affidavit signed by the person agreeing to conduct
18 voluntary cleanup stating that he or she did not cause or
19 contribute to the contamination at the site. Approval of
20 partial tax credits must be accomplished on a first-come,
21 first-served basis based upon the date complete applications
22 are received by the Division of Waste Management. An applicant
23 shall submit only one complete application per site for each
24 calendar year's site rehabilitation costs. Placeholder
25 applications may not be accepted and will not secure a place
26 in the first-come, first-served application line per year. To
27 be eligible for a tax credit the applicant must:
28 (a) Have entered into a voluntary cleanup agreement
29 with the Department of Environmental Protection for a
30 contaminated drycleaning-solvent-contaminated site or into a
31 Brownfield Site Rehabilitation Agreement, as applicable; and
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1 (b) Have paid all deductibles pursuant to s.
2 376.3078(3)(d) for eligible drycleaning-solvent-cleanup
3 program sites.
4 (5) To obtain the tax credit certificate, an applicant
5 must annually file an application for certification, which
6 must be received by the Department of Environmental
7 Protection's Division of Waste Management Protection by
8 January 15 of the year following the calendar year for which
9 site rehabilitation costs are being claimed in a tax credit
10 application December 31. The applicant must provide all
11 pertinent information requested on the tax credit application
12 form, including, at a minimum, the name and address of the
13 applicant and the address and tracking identification number
14 of the eligible site. Along with the application form, the
15 applicant must submit the following:
16 (a) A nonrefundable review fee of $250 made payable to
17 the Water Quality Assurance Trust Fund to cover the
18 administrative costs associated with the department's review
19 of the tax credit application;
20 (b) Copies of contracts and documentation of contract
21 negotiations, accounts, invoices, sales tickets, or other
22 payment records from purchases, sales, leases, or other
23 transactions involving actual costs incurred for that tax year
24 related to site rehabilitation, as that term is defined in ss.
25 376.301 and 376.79;
26 (c) Proof that the documentation submitted pursuant to
27 paragraph (b) has been reviewed and verified by an independent
28 certified public accountant in accordance with standards
29 established by the American Institute of Certified Public
30 Accountants. Specifically, the certified public accountant
31 must attest to the accuracy and validity of the costs incurred
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1 and paid by conducting an independent review of the data
2 presented by the applicant. Accuracy and validity of costs
3 incurred and paid would be determined once the level of effort
4 was certified by an appropriate professional registered in
5 this state in each contributing technical discipline. The
6 certified public accountant's report would also attest that
7 the costs included in the application form are not duplicated
8 within the application. A copy of the accountant's report
9 shall be submitted to the Department of Environmental
10 Protection with the tax credit application; and
11 (d) A certification form stating that site
12 rehabilitation activities associated with the documentation
13 submitted pursuant to paragraph (b) have been conducted under
14 the observation of, and related technical documents have been
15 signed and sealed by, an appropriate professional registered
16 in this state in each contributing technical discipline. The
17 certification form shall be signed and sealed by the
18 appropriate registered professionals stating that the costs
19 incurred were integral, necessary, and required for site
20 rehabilitation, as that term is defined in ss. 376.301 and
21 376.79.
22 (6) The certified public accountant and appropriate
23 registered professionals submitting forms as part of a tax
24 credit application must verify such forms. Verification must
25 be accomplished as provided in s. 92.525(1)(b) and subject to
26 the provisions of s. 92.525(3).
27 (7) The Department of Environmental Protection shall
28 review the tax credit application and any supplemental
29 documentation that the applicant may submit before the annual
30 application deadline in order to have the application
31 considered complete submitted by each applicant, for the
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1 purpose of verifying that the applicant has met the qualifying
2 criteria in subsections (2) and (4) and has submitted all
3 required documentation listed in subsection (5). Upon
4 verification that the applicant has met these requirements,
5 the department shall issue a written decision granting
6 eligibility for partial tax credits (a tax credit certificate)
7 in the amount of 35 percent of the total costs claimed,
8 subject to the $250,000 limitation, for the calendar tax year
9 for in which the tax credit application is submitted based on
10 the report of the certified public accountant and the
11 certifications from the appropriate registered technical
12 professionals.
13 (8) On or before March 1, the Department of
14 Environmental Protection shall inform each eligible applicant
15 for sites listed in paragraph (2)(a) of the amount of its
16 partial tax credit and provide each eligible applicant with a
17 tax credit certificate that must be submitted with its tax
18 return to the Department of Revenue to claim the tax credit.
19 Credits will not result in the payment of refunds if total
20 credits exceed the amount of tax owed.
21 (9) Except for applicants for sites listed in
22 paragraph (2)(b), if an applicant does not receive a tax
23 credit allocation due to an exhaustion of the $2 million
24 annual tax credit authorization, such application will then be
25 included in the same first-come, first-served order in the
26 next year's annual tax credit allocation, if any, based on the
27 prior year application.
28 (10) The Department of Environmental Protection may
29 adopt rules to prescribe the necessary forms required to claim
30 tax credits under this section and to provide the
31 administrative guidelines and procedures required to
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1 administer this section. Prior to the adoption of rules
2 regulating the tax credit application, the department shall,
3 by September 1, 1998, establish reasonable interim application
4 requirements and forms.
5 (11) The Department of Environmental Protection may
6 revoke or modify any written decision granting eligibility for
7 partial tax credits under this section if it is discovered
8 that the tax credit applicant submitted any false statement,
9 representation, or certification in any application, record,
10 report, plan, or other document filed in an attempt to receive
11 partial tax credits under this section. The Department of
12 Environmental Protection shall immediately notify the
13 Department of Revenue of any revoked or modified orders
14 affecting previously granted partial tax credits.
15 Additionally, the taxpayer must notify the Department of
16 Revenue of any change in its tax credit claimed.
17 (12) An owner, operator, or real property owner who
18 receives state-funded site rehabilitation under s. 376.3078(3)
19 for rehabilitation of a drycleaning-solvent-contaminated site
20 is ineligible to receive a tax credit under s. 199.1055 or s.
21 220.1845 for costs incurred by the taxpayer in conjunction
22 with the rehabilitation of that site during the same time
23 period that state-administered site rehabilitation was
24 underway.
25 (13) Any person who receives partial state-funded site
26 rehabilitation under the preapproved advanced cleanup program
27 authorized in s. 376.30713(4) is ineligible to receive tax
28 credits under s. 199.1055 or s. 220.1845 for the portion of
29 site rehabilitation costs paid for by the state.
30 (14) Regardless of the effective date of this statute,
31 the Legislature intends to allow tax credit applications filed
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1 under paragraphs (2)(a)4. and (2)(b) to include site
2 rehabilitation costs for the entire 2000 calendar year rather
3 than only those costs incurred and paid from July 1, 2000,
4 forward.
5 Section 14. Section 376.84, Florida Statutes, is
6 amended to read:
7 376.84 Brownfield redevelopment economic
8 incentives.--It is the intent of the Legislature that
9 brownfield redevelopment activities be viewed as opportunities
10 to significantly improve the utilization, general condition,
11 and appearance of these sites. Alternative Different standards
12 than those in place for new development, as allowed under
13 current state and local laws, should be used to the fullest
14 extent to encourage the redevelopment of a brownfield. State
15 and local governments are encouraged to offer redevelopment
16 incentives for this purpose, as an ongoing public investment
17 in infrastructure and services, to help eliminate the public
18 health and environmental hazards, and to promote the creation
19 of jobs in these areas. These Such incentives may include
20 financial, regulatory, and technical assistance to persons and
21 businesses involved in the redevelopment of the brownfield
22 pursuant to this act.
23 (1) Financial incentives and local incentives for
24 redevelopment may include, but not be limited to:
25 (a) Tax increment financing through community
26 redevelopment agencies, pursuant to part III of chapter 163,
27 or any other entities approved by the local government for the
28 purpose of redeveloping brownfield areas.
29 (b) Enterprise zone tax exemptions for businesses
30 pursuant to chapters 196 and 290.
31
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1 (c) Safe neighborhood improvement districts as
2 provided in ss. 163.501-163.523.
3 (d) Waiver, reduction, or limitation by line of
4 business with respect to occupational license taxes pursuant
5 to chapter 205.
6 (e) Tax exemption for historic properties as provided
7 in s. 196.1997.
8 (f) Residential electricity exemption of up to the
9 first 500 kilowatts of use may be exempted from the municipal
10 public service tax pursuant to s. 166.231.
11 (g) Minority business enterprise programs as provided
12 in s. 287.0943.
13 (h) Electric and gas tax exemption as provided in s.
14 166.231(6).
15 (i) Economic development tax abatement as provided in
16 s. 196.1995.
17 (j) Grants, including community development block
18 grants.
19 (k) Pledging of revenues to secure bonds.
20 (l) Low-interest revolving loans and zero-interest
21 loan pools.
22 (m) Local grant programs for facade, storefront,
23 signage, and other business improvements.
24 (n) Governmental coordination of loan programs with
25 lenders, such as microloans, business reserve fund loans,
26 letter of credit enhancements, gap financing, land lease and
27 sublease loans, and private equity.
28 (o) Payment schedules over time for payment of fees,
29 within criteria, and marginal cost pricing.
30 (2) Regulatory incentives may include, but not be
31 limited to:
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1 (a) Cities' absorption of developers' concurrency
2 needs.
3 (b) Developers' performance of certain analyses.
4 (c) Exemptions and lessening of state and local review
5 requirements.
6 (d) Water and sewer regulatory incentives.
7 (e) Waiver of transportation impact fees and permit
8 fees.
9 (f) Zoning incentives to reduce review requirements
10 for redevelopment changes in use and occupancy; establishment
11 of code criteria for specific uses; and institution of credits
12 for previous use within the area.
13 (g) Flexibility in parking standards and buffer zone
14 standards.
15 (h) Environmental management through specific code
16 criteria and conditions allowed by current law.
17 (i) Maintenance standards and activities by ordinance
18 and otherwise, and increased security and crime prevention
19 measures available through special assessments.
20 (j) Traffic-calming measures.
21 (k) Historic preservation ordinances, loan programs,
22 and review and permitting procedures.
23 (l) One-stop permitting and streamlined development
24 and permitting process.
25 (3) Technical assistance incentives may include, but
26 not be limited to:
27 (a) Expedited development applications.
28 (b) Formal and informal information on business
29 incentives and financial programs.
30 (c) Site design assistance.
31 (d) Marketing and promotion of projects or areas.
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1 (4) A local government having a designated brownfield
2 area under s. 376.80 and a brownfield site rehabilitation
3 agreement under subsection (5) of that section may issue
4 revenue bonds under s. 163.385 and employ tax increment
5 financing under s. 163.387 for the purpose of financing the
6 implementation of the brownfield site rehabilitation agreement
7 and the local government's approved plan for revitalizing the
8 brownfield area, except that in a charter county such
9 incentive shall be employed consistent with the provisions of
10 s. 163.410.
11 (5) A local government having a designated brownfield
12 area as described in subsection (4) may also exercise the
13 powers granted under s. 163.514 for community redevelopment
14 improvement districts, including the authority to levy special
15 assessments when such mechanisms will assist in revitalizing
16 the brownfield area.
17 Section 15. Subsection (1) of section 376.86, Florida
18 Statutes, is amended to read:
19 376.86 Brownfield Areas Loan Guarantee Program.--
20 (1) The Brownfield Areas Loan Guarantee Council is
21 created to review and approve or deny by a majority vote of
22 its membership, the situations and circumstances for
23 participation in partnerships by agreements with local
24 governments, financial institutions, and others associated
25 with the redevelopment of brownfield areas pursuant to the
26 Brownfields Redevelopment Act for a limited state guaranty of
27 up to 4 5 years of loan guarantees or loan loss reserves
28 issued pursuant to law. The limited state loan guaranty
29 applies only to 20 10 percent of the primary lenders' lenders
30 loans for redevelopment projects in brownfield areas. A
31 limited state guaranty of private loans or a loan loss reserve
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1 is authorized for lenders licensed to operate in the state
2 upon a determination by the council that such an arrangement
3 is would be in the public interest and that the likelihood of
4 the success of the loan is great.
5 Section 16. Section 376.876, Florida Statutes, is
6 created to read:
7 376.876 Brownfield Redevelopment Grants Program.--
8 (1) The Department of Environmental Protection shall
9 administer a program to make grants to local governments that
10 have designated brownfield areas under s. 376.80 and need
11 financial assistance for site assessment and cleanup
12 activities to make the redevelopment project financially
13 feasible. The grants may not be used for general
14 administrative costs incurred by a local government for
15 oversight and administration of a brownfield area
16 redevelopment program, but instead the state grants must be
17 used for actual site assessment and cleanup activities,
18 including integrally related engineering design, soil removal,
19 and soil treatment, and customary nonadministrative activities
20 undertaken in the remediation of contamination at a designated
21 brownfield site. The department shall take into consideration
22 the following factors when reviewing each applicant's grant
23 proposal:
24 (a) The level of unemployment and poverty in the
25 census tract in the brownfield area and in which the project
26 site is located;
27 (b) The likelihood that the proposed response action
28 will be adequate to clean up the property in accordance with
29 the requirements of all applicable laws;
30
31
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1 (c) The presence of community benefits associated with
2 the project, including, without limitation, the creation or
3 revitalization of open space;
4 (d) The proximity of the project site to existing
5 transportation and utility infrastructure appropriate to
6 support the proposed reuse of the project site;
7 (e) Whether the project site is located in an area
8 that has received pilot project funding for redevelopment of
9 brownfield areas from the U.S. Environmental Protection
10 Agency;
11 (f) Whether the local government in which the project
12 site is located has made available substantial funds in
13 furtherance of remediation and redevelopment of the designated
14 brownfield area; and
15 (g) Whether the local government having the designated
16 brownfield area has completed any projects in the brownfield
17 area.
18 (2) While grants must be applied for by municipalities
19 or counties, the local governments may by agreement allow the
20 grant funds to be used by local redevelopment authorities,
21 economic development authorities, community redevelopment
22 agencies, or other similar entities approved by the municipal
23 or county governing body that has designated the brownfield
24 area under s. 376.80 and has jurisdiction over the location
25 where the redevelopment grant funds will be used.
26 (3) Each grant requires a 20-percent match from the
27 applicant in either cash or in-kind services. A single grant
28 may not be larger than $300,000 during each state fiscal year.
29 Of each grant, no more than $100,000 may be used for site
30 assessment activities. The remainder of the grant amount is to
31 be used for cleanup activities at a brownfield site. In the
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1 first fiscal year in which the Legislature provides an
2 appropriation for this grant program, the department shall
3 administer the funds to assure that at least one-half of the
4 amount available is awarded to local governments that can
5 demonstrate compliance with paragraphs (1)(e), (f), and (g).
6 (4) The department may adopt rules to administer the
7 grant program authorized by this section relating to
8 application forms, timeframes for submission of applications,
9 notification of grant awards, and grant agreement documents
10 required.
11 Section 17. The sum of $5 million is appropriated from
12 the General Revenue Fund to the Department of Environmental
13 Protection for the purpose of administering the Brownfield
14 Redevelopment Grants Program under section 376.876, Florida
15 Statutes, during the 2000-2001 fiscal year.
16 Section 18. The sum of $2.5 million is appropriated
17 from the General Revenue Fund to the Department of
18 Environmental Protection for the purpose of administering the
19 State-Owned-Lands Cleanup Program under section 376.30702,
20 Florida Statutes, during the 2000-2001 fiscal year.
21 Section 19. Subsection (9) of section 211.3103,
22 Florida Statutes, is repealed.
23 Section 20. This act shall take effect July 1, 2000.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 CS for SB 1406
312-1703-00
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 Senate Bill 1406
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4 The committee substitute makes a number of technical changes
to clarify certain provisions and to correct certain
5 cross-references. The other changes are as follows.
6 1. Clarifies the procedure for submitting applications to
the Department of Environmental Protection (DEP) for the
7 voluntary cleanup credit allowed against the intangible
personal property tax or the corporate income tax.
8
2. Amends the provisions relating to the State-Owned-Lands
9 Cleanup Program to provide for cleanup of discharges of
pollutants or hazardous substances that are reported to
10 the Department of Environmental Protection. Provides
that it is not the intent of the program to provide
11 funding for environmental compliance for ongoing
operations on state-owned lands. Provides for a priority
12 ranking of contaminated sites on state-owned lands.
Allows the DEP to recover moneys expended for site
13 rehabilitation under certain circumstances.
14 3. Repeals s. 211.3103(9), F.S., which requires a county
that accepts real property of mined or reclaimed land
15 from phosphate mining companies to forfeit a portion of
its share of severance tax equal to the value of the
16 property donated.
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