House Bill hb1189
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Florida House of Representatives - 2001 HB 1189
By Representative Diaz-Balart
1 A bill to be entitled
2 An act relating to brownfield redevelopment
3 economic incentives; amending s. 376.84, F.S.;
4 providing definitions; providing that a county
5 that constructs, renovates, or expands a
6 significant new facility on a qualifying
7 brownfield site is entitled to a sales tax
8 rebate; requiring such county to submit certain
9 information to the Department of Revenue;
10 providing for certification of the county by
11 the department; providing for rules; providing
12 for use of the rebate funds; providing the
13 amount of the rebate; amending s. 212.20, F.S.;
14 providing for distribution of the sales tax
15 rebate to such counties; providing effective
16 dates.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Section 376.84, Florida Statutes, is
21 amended to read:
22 376.84 Brownfield redevelopment economic
23 incentives.--It is the intent of the Legislature that
24 brownfield redevelopment activities be viewed as opportunities
25 to significantly improve the utilization, general condition,
26 and appearance of these sites. Different standards than those
27 in place for new development, as allowed under current state
28 and local laws, should be used to the fullest extent to
29 encourage the redevelopment of a brownfield. State and local
30 governments are encouraged to offer redevelopment incentives
31 for this purpose, as an ongoing public investment in
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1 infrastructure and services, to help eliminate the public
2 health and environmental hazards, and to promote the creation
3 of jobs in these areas. Such incentives may include
4 financial, regulatory, and technical assistance to persons and
5 businesses involved in the redevelopment of the brownfield
6 pursuant to this act. The Legislature further recognizes that,
7 in communities impacted by local government financial
8 emergencies, local government resources are strained and
9 incentives to encourage the development, use, redevelopment,
10 or reuse by local government of brownfield areas designated
11 under s. 376.80 are particularly needed.
12 (1) Financial incentives and local incentives for
13 redevelopment may include, but not be limited to:
14 (a) Tax increment financing through community
15 redevelopment agencies pursuant to part III of chapter 163.
16 (b) Enterprise zone tax exemptions for businesses
17 pursuant to chapters 196 and 290.
18 (c) Safe neighborhood improvement districts as
19 provided in ss. 163.501-163.523.
20 (d) Waiver, reduction, or limitation by line of
21 business with respect to occupational license taxes pursuant
22 to chapter 205.
23 (e) Tax exemption for historic properties as provided
24 in s. 196.1997.
25 (f) Residential electricity exemption of up to the
26 first 500 kilowatts of use may be exempted from the municipal
27 public service tax pursuant to s. 166.231.
28 (g) Minority business enterprise programs as provided
29 in s. 287.0943.
30 (h) Electric and gas tax exemption as provided in s.
31 166.231(6).
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1 (i) Economic development tax abatement as provided in
2 s. 196.1995.
3 (j) Grants, including community development block
4 grants.
5 (k) Pledging of revenues to secure bonds.
6 (l) Low-interest revolving loans and zero-interest
7 loan pools.
8 (m) Local grant programs for facade, storefront,
9 signage, and other business improvements.
10 (n) Governmental coordination of loan programs with
11 lenders, such as microloans, business reserve fund loans,
12 letter of credit enhancements, gap financing, land lease and
13 sublease loans, and private equity.
14 (o) Payment schedules over time for payment of fees,
15 within criteria, and marginal cost pricing.
16 (p) The sales tax rebate established for an eligible
17 county owning a significant new facility on a qualifying site
18 under subsection (4).
19 (2) Regulatory incentives may include, but not be
20 limited to:
21 (a) Cities' absorption of developers' concurrency
22 needs.
23 (b) Developers' performance of certain analyses.
24 (c) Exemptions and lessening of state and local review
25 requirements.
26 (d) Water and sewer regulatory incentives.
27 (e) Waiver of transportation impact fees and permit
28 fees.
29 (f) Zoning incentives to reduce review requirements
30 for redevelopment changes in use and occupancy; establishment
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1 of code criteria for specific uses; and institution of credits
2 for previous use within the area.
3 (g) Flexibility in parking standards and buffer zone
4 standards.
5 (h) Environmental management through specific code
6 criteria and conditions allowed by current law.
7 (i) Maintenance standards and activities by ordinance
8 and otherwise, and increased security and crime prevention
9 measures available through special assessments.
10 (j) Traffic-calming measures.
11 (k) Historic preservation ordinances, loan programs,
12 and review and permitting procedures.
13 (l) One-stop permitting and streamlined development
14 and permitting process.
15 (3) Technical assistance incentives may include, but
16 not be limited to:
17 (a) Expedited development applications.
18 (b) Formal and informal information on business
19 incentives and financial programs.
20 (c) Site design assistance.
21 (d) Marketing and promotion of projects or areas.
22 (4)(a) The governing board of an eligible county which
23 constructs, reconstructs, renovates, expands, or
24 rehabilitates, either directly or through turnkey or similar
25 contractual arrangements, a significant new facility on a
26 qualifying site shall be entitled to receive sales tax rebates
27 pursuant to s. 212.20 in the manner provided in this
28 subsection.
29 (b) For purposes of this subsection:
30 1. "Eligible county" means a county which constructs,
31 reconstructs, renovates, expands, or rehabilitates, either
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1 directly or through turnkey or similar contractual
2 arrangements, a significant new facility on a qualifying site.
3 2. "Qualifying site" means a site located in a
4 brownfield area designated under s. 376.80 that is owned by an
5 eligible county and is within the boundaries of a local
6 government impacted by a financial emergency.
7 3. "Local government impacted by a financial
8 emergency" means a county or municipality that has a resident
9 population of 300,000 or more and has been declared in a state
10 of financial emergency pursuant to part V of chapter 218
11 during any of the 7 fiscal years preceding the date on which
12 construction of a significant new facility commences.
13 4. "Significant new facility" means a real property
14 improvement on a qualifying site that meets the following
15 requirements:
16 a. It is owned by a county and leased to, licensed to,
17 or to be operated by a private, for-profit entity for the
18 purpose of operating a business therefrom for a period of not
19 less than 30 years after the date the eligible county submits
20 the notice required by paragraph (c).
21 b. It has an actual cost for construction,
22 reconstruction, renovation, expansion, or rehabilitation of
23 the facility and remediation of the qualifying site of not
24 less than $300 million, of which not less than $50 million,
25 over the term of the lease, license, or operation, will be
26 contributed by the private lessee, licensee, or operator,
27 which contribution may be in the form of annual payments
28 pledged to finance the construction of the facility.
29 c. It has been proposed, in a report submitted to the
30 eligible county by a qualified economist, that the facility
31 will have an annual economic impact of not less than $100
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1 million over the term of the lease, license, or operation and
2 will create not less than 1,500 jobs over such term.
3 5. "Cost," with respect to the qualifying site and
4 significant new facility, shall have the same meaning as
5 provided by s. 190.003(7).
6 6. "Department" means the Department of Revenue.
7 (c) The governing authority of an eligible county
8 shall notify the department in writing of its eligibility to
9 receive the sales tax rebate provided for by this subsection
10 and shall accompany such notice with:
11 1. Evidence that the significant new facility is
12 located on a qualifying site.
13 2. Copies, certified by the clerk of the eligible
14 county as true and correct copies, of fully executed
15 construction contracts or other contractual arrangements
16 evidencing that the actual cost of the construction,
17 reconstruction, renovation, expansion, or rehabilitation of
18 the significant new facility and the remediation of the
19 qualifying site on which it is located exceeds $300 million,
20 of which not less than $50 million will be contributed by the
21 private lessee, licensee, or operator in the manner described
22 in subparagraph (b)4.
23 3. The fully executed agreement evidencing that the
24 facility has been leased to, licensed to, or is to be operated
25 by a private, for-profit entity for a period of not less than
26 30 years after the date of the notice.
27 (d) The department shall certify an eligible county
28 within 90 days after its receipt of the notice required by
29 paragraph (c). The department has the authority to adopt rules
30 to implement the provisions of this subsection.
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1 (e) An eligible county may use funds provided pursuant
2 to s. 212.20(6)(e)7.e. only for the public purpose of paying
3 for, or pledging as security for or paying debt service on
4 bonds or other obligations issued to finance, the costs of
5 acquisition, site preparation, infrastructure development,
6 construction, reconstruction, renovation, expansion, or
7 rehabilitation of the qualifying site and significant new
8 facility to be located thereon, or for the costs of
9 infrastructure and other improvements outside the boundaries
10 of the qualifying site but which are necessary or helpful to
11 the development or operation of the significant new facility,
12 or for reimbursement of any such costs, and for the costs
13 incurred by it to remediate the qualifying site.
14 (f) The amount of the sales tax rebate pursuant to s.
15 212.20(6)(e)7.e. to be provided to an eligible county
16 certified pursuant to this section shall be computed annually
17 and shall be equal to 100 percent of the taxes imposed under
18 chapter 212 generated each year from the development,
19 construction, lease, use, or operation of the significant new
20 facility and all or any part of the qualifying site.
21 (g) The state does hereby covenant with the holders of
22 bonds or other obligations or contractual commitments secured
23 by or payable from the proceeds of the sales tax rebate
24 authorized by this subsection that it will not repeal or
25 impair, or amend in any manner which will materially and
26 adversely affect the rights of such holders, the sales tax
27 rebate provided by this subsection and s. 212.20.
28 Section 2. Paragraph (e) of subsection (6) of section
29 212.20, Florida Statutes, is amended to read:
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1 212.20 Funds collected, disposition; additional powers
2 of department; operational expense; refund of taxes
3 adjudicated unconstitutionally collected.--
4 (6) Distribution of all proceeds under this chapter
5 shall be as follows:
6 (e) The proceeds of all other taxes and fees imposed
7 pursuant to this chapter shall be distributed as follows:
8 1. In any fiscal year, the greater of $500 million,
9 minus an amount equal to 4.6 percent of the proceeds of the
10 taxes collected pursuant to chapter 201, or 5 percent of all
11 other taxes and fees imposed pursuant to this chapter shall be
12 deposited in monthly installments into the General Revenue
13 Fund.
14 2. Two-tenths of one percent shall be transferred to
15 the Solid Waste Management Trust Fund.
16 3. After the distribution under subparagraphs 1. and
17 2., 9.653 percent of the amount remitted by a sales tax dealer
18 located within a participating county pursuant to s. 218.61
19 shall be transferred into the Local Government Half-cent Sales
20 Tax Clearing Trust Fund.
21 4. After the distribution under subparagraphs 1., 2.,
22 and 3., 0.065 percent shall be transferred to the Local
23 Government Half-cent Sales Tax Clearing Trust Fund and
24 distributed pursuant to s. 218.65.
25 5. For proceeds received after July 1, 2000, and after
26 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
27 percent of the available proceeds pursuant to this paragraph
28 shall be transferred monthly to the Revenue Sharing Trust Fund
29 for Counties pursuant to s. 218.215.
30 6. For proceeds received after July 1, 2000, and after
31 the distributions under subparagraphs 1., 2., 3., and 4.,
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1 1.0715 percent of the available proceeds pursuant to this
2 paragraph shall be transferred monthly to the Revenue Sharing
3 Trust Fund for Municipalities pursuant to s. 218.215. If the
4 total revenue to be distributed pursuant to this subparagraph
5 is at least as great as the amount due from the Revenue
6 Sharing Trust Fund for Municipalities and the Municipal
7 Financial Assistance Trust Fund in state fiscal year
8 1999-2000, no municipality shall receive less than the amount
9 due from the Revenue Sharing Trust Fund for Municipalities and
10 the Municipal Financial Assistance Trust Fund in state fiscal
11 year 1999-2000. If the total proceeds to be distributed are
12 less than the amount received in combination from the Revenue
13 Sharing Trust Fund for Municipalities and the Municipal
14 Financial Assistance Trust Fund in state fiscal year
15 1999-2000, each municipality shall receive an amount
16 proportionate to the amount it was due in state fiscal year
17 1999-2000.
18 7. Of the remaining proceeds:
19 a. Beginning July 1, 2000, and in each fiscal year
20 thereafter, the sum of $29,915,500 shall be divided into as
21 many equal parts as there are counties in the state, and one
22 part shall be distributed to each county. The distribution
23 among the several counties shall begin each fiscal year on or
24 before January 5th and shall continue monthly for a total of 4
25 months. If a local or special law required that any moneys
26 accruing to a county in fiscal year 1999-2000 under the
27 then-existing provisions of s. 550.135 be paid directly to the
28 district school board, special district, or a municipal
29 government, such payment shall continue until such time that
30 the local or special law is amended or repealed. The state
31 covenants with holders of bonds or other instruments of
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1 indebtedness issued by local governments, special districts,
2 or district school boards prior to July 1, 2000, that it is
3 not the intent of this subparagraph to adversely affect the
4 rights of those holders or relieve local governments, special
5 districts, or district school boards of the duty to meet their
6 obligations as a result of previous pledges or assignments or
7 trusts entered into which obligated funds received from the
8 distribution to county governments under then-existing s.
9 550.135. This distribution specifically is in lieu of funds
10 distributed under s. 550.135 prior to July 1, 2000.
11 b. The department shall distribute $166,667 monthly
12 pursuant to s. 288.1162 to each applicant that has been
13 certified as a "facility for a new professional sports
14 franchise" or a "facility for a retained professional sports
15 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
16 distributed monthly by the department to each applicant that
17 has been certified as a "facility for a retained spring
18 training franchise" pursuant to s. 288.1162; however, not more
19 than $208,335 may be distributed monthly in the aggregate to
20 all certified facilities for a retained spring training
21 franchise. Distributions shall begin 60 days following such
22 certification and shall continue for not more than 30 years.
23 Nothing contained in this paragraph shall be construed to
24 allow an applicant certified pursuant to s. 288.1162 to
25 receive more in distributions than actually expended by the
26 applicant for the public purposes provided for in s.
27 288.1162(6). However, a certified applicant is entitled to
28 receive distributions up to the maximum amount allowable and
29 undistributed under this section for additional renovations
30 and improvements to the facility for the franchise without
31 additional certification.
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1 c. Beginning 30 days after notice by the Office of
2 Tourism, Trade, and Economic Development to the Department of
3 Revenue that an applicant has been certified as the
4 professional golf hall of fame pursuant to s. 288.1168 and is
5 open to the public, $166,667 shall be distributed monthly, for
6 up to 300 months, to the applicant.
7 d. Beginning 30 days after notice by the Office of
8 Tourism, Trade, and Economic Development to the Department of
9 Revenue that the applicant has been certified as the
10 International Game Fish Association World Center facility
11 pursuant to s. 288.1169, and the facility is open to the
12 public, $83,333 shall be distributed monthly, for up to 168
13 months, to the applicant. This distribution is subject to
14 reduction pursuant to s. 288.1169. A lump sum payment of
15 $999,996 shall be made, after certification and before July 1,
16 2000.
17 e. Beginning 30 days after an eligible county has been
18 certified pursuant to s. 376.84(4), an amount equal to the
19 sales tax rebate calculated pursuant to s. 376.84(4) shall be
20 distributed each year, on a monthly basis and over a 12-month
21 period, to the eligible county.
22 8. All other proceeds shall remain with the General
23 Revenue Fund.
24 Section 3. If section 35 of chapter 2000-260, Laws of
25 Florida, is not repealed by section 58 of said chapter, then,
26 effective October 1, 2001, paragraph (e) of subsection (6) of
27 section 212.20, Florida Statutes, as amended by section 35 of
28 chapter 2000-260, Laws of Florida, is amended to read:
29 212.20 Funds collected, disposition; additional powers
30 of department; operational expense; refund of taxes
31 adjudicated unconstitutionally collected.--
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1 (6) Distribution of all proceeds under this chapter
2 and s. 202.18(1)(b) and (2)(b) shall be as follows:
3 (e) The proceeds of all other taxes and fees imposed
4 pursuant to this chapter or remitted pursuant to s.
5 202.18(1)(b) and (2)(b) shall be distributed as follows:
6 1. In any fiscal year, the greater of $500 million,
7 minus an amount equal to 4.6 percent of the proceeds of the
8 taxes collected pursuant to chapter 201, or 5 percent of all
9 other taxes and fees imposed pursuant to this chapter or
10 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be
11 deposited in monthly installments into the General Revenue
12 Fund.
13 2. Two-tenths of one percent shall be transferred to
14 the Solid Waste Management Trust Fund.
15 3. After the distribution under subparagraphs 1. and
16 2., 9.653 percent of the amount remitted by a sales tax dealer
17 located within a participating county pursuant to s. 218.61
18 shall be transferred into the Local Government Half-cent Sales
19 Tax Clearing Trust Fund.
20 4. After the distribution under subparagraphs 1., 2.,
21 and 3., 0.065 percent shall be transferred to the Local
22 Government Half-cent Sales Tax Clearing Trust Fund and
23 distributed pursuant to s. 218.65.
24 5. For proceeds received after July 1, 2000, and after
25 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
26 percent of the available proceeds pursuant to this paragraph
27 shall be transferred monthly to the Revenue Sharing Trust Fund
28 for Counties pursuant to s. 218.215.
29 6. For proceeds received after July 1, 2000, and after
30 the distributions under subparagraphs 1., 2., 3., and 4.,
31 1.0715 percent of the available proceeds pursuant to this
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1 paragraph shall be transferred monthly to the Revenue Sharing
2 Trust Fund for Municipalities pursuant to s. 218.215. If the
3 total revenue to be distributed pursuant to this subparagraph
4 is at least as great as the amount due from the Revenue
5 Sharing Trust Fund for Municipalities and the Municipal
6 Financial Assistance Trust Fund in state fiscal year
7 1999-2000, no municipality shall receive less than the amount
8 due from the Revenue Sharing Trust Fund for Municipalities and
9 the Municipal Financial Assistance Trust Fund in state fiscal
10 year 1999-2000. If the total proceeds to be distributed are
11 less than the amount received in combination from the Revenue
12 Sharing Trust Fund for Municipalities and the Municipal
13 Financial Assistance Trust Fund in state fiscal year
14 1999-2000, each municipality shall receive an amount
15 proportionate to the amount it was due in state fiscal year
16 1999-2000.
17 7. Of the remaining proceeds:
18 a. Beginning July 1, 2000, and in each fiscal year
19 thereafter, the sum of $29,915,500 shall be divided into as
20 many equal parts as there are counties in the state, and one
21 part shall be distributed to each county. The distribution
22 among the several counties shall begin each fiscal year on or
23 before January 5th and shall continue monthly for a total of 4
24 months. If a local or special law required that any moneys
25 accruing to a county in fiscal year 1999-2000 under the
26 then-existing provisions of s. 550.135 be paid directly to the
27 district school board, special district, or a municipal
28 government, such payment shall continue until such time that
29 the local or special law is amended or repealed. The state
30 covenants with holders of bonds or other instruments of
31 indebtedness issued by local governments, special districts,
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1 or district school boards prior to July 1, 2000, that it is
2 not the intent of this subparagraph to adversely affect the
3 rights of those holders or relieve local governments, special
4 districts, or district school boards of the duty to meet their
5 obligations as a result of previous pledges or assignments or
6 trusts entered into which obligated funds received from the
7 distribution to county governments under then-existing s.
8 550.135. This distribution specifically is in lieu of funds
9 distributed under s. 550.135 prior to July 1, 2000.
10 b. The department shall distribute $166,667 monthly
11 pursuant to s. 288.1162 to each applicant that has been
12 certified as a "facility for a new professional sports
13 franchise" or a "facility for a retained professional sports
14 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
15 distributed monthly by the department to each applicant that
16 has been certified as a "facility for a retained spring
17 training franchise" pursuant to s. 288.1162; however, not more
18 than $208,335 may be distributed monthly in the aggregate to
19 all certified facilities for a retained spring training
20 franchise. Distributions shall begin 60 days following such
21 certification and shall continue for not more than 30 years.
22 Nothing contained in this paragraph shall be construed to
23 allow an applicant certified pursuant to s. 288.1162 to
24 receive more in distributions than actually expended by the
25 applicant for the public purposes provided for in s.
26 288.1162(6). However, a certified applicant is entitled to
27 receive distributions up to the maximum amount allowable and
28 undistributed under this section for additional renovations
29 and improvements to the facility for the franchise without
30 additional certification.
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1 c. Beginning 30 days after notice by the Office of
2 Tourism, Trade, and Economic Development to the Department of
3 Revenue that an applicant has been certified as the
4 professional golf hall of fame pursuant to s. 288.1168 and is
5 open to the public, $166,667 shall be distributed monthly, for
6 up to 300 months, to the applicant.
7 d. Beginning 30 days after notice by the Office of
8 Tourism, Trade, and Economic Development to the Department of
9 Revenue that the applicant has been certified as the
10 International Game Fish Association World Center facility
11 pursuant to s. 288.1169, and the facility is open to the
12 public, $83,333 shall be distributed monthly, for up to 168
13 months, to the applicant. This distribution is subject to
14 reduction pursuant to s. 288.1169. A lump sum payment of
15 $999,996 shall be made, after certification and before July 1,
16 2000.
17 e. Beginning 30 days after an eligible county has been
18 certified pursuant to s. 376.84(4), an amount equal to the
19 sales tax rebate calculated pursuant to s. 376.84(4) shall be
20 distributed each year, on a monthly basis and over a 12-month
21 period, to the eligible county.
22 8. All other proceeds shall remain with the General
23 Revenue Fund.
24 Section 4. Except as otherwise provided herein, this
25 act shall take effect July 1, 2001.
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2 HOUSE SUMMARY
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Provides that a county that constructs, renovates, or
4 expands a significant new facility on a qualifying
brownfield site is entitled to a sales tax rebate.
5 Requires such county to submit certain information to the
Department of Revenue and provides for certification of
6 the county by the department. Provides for use of the
rebate funds. Provides for calculation of the amount of
7 the rebate based on sales taxes generated from the use or
operation of the facility and the site. Provides for
8 distribution of the rebate to eligible counties.
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