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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  1            *****************************************

  2                          HOUSE SUMMARY

  3
      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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