House Bill hb0205

    Florida House of Representatives - 2001                 HB 205

        By Representative Flanagan






  1                      A bill to be entitled

  2         An act relating to enterprise zones; amending

  3         s. 290.00555, F.S.; removing the December 31,

  4         1999, deadline for creation of satellite

  5         enterprise zones by certain municipalities and

  6         authorizing creation of such zones effective

  7         retroactively to that date; providing for

  8         refund of sales and use taxes paid after that

  9         date that would have been eligible for certain

10         exemptions or credits; providing an effective

11         date.

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13  Be It Enacted by the Legislature of the State of Florida:

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15         Section 1.  Section 290.00555, Florida Statutes, is

16  amended to read:

17         290.00555  Satellite enterprise zones.--Before December

18  31, 1999, Any municipality an area of which has previously

19  received designation as an enterprise zone in the population

20  category described in s. 290.0065(3)(a)3. may create a

21  satellite enterprise zone not exceeding 1.5 square miles in

22  area outside of and, notwithstanding anything contained in s.

23  290.0055(4), or any other law, in addition to the previously

24  designated enterprise zone boundaries. The Office of Tourism,

25  Trade, and Economic Development shall amend the boundaries of

26  the areas previously designated by any such municipality as

27  enterprise zones upon receipt of a resolution adopted by the

28  municipality describing the satellite enterprise zone areas,

29  as long as the additional areas are consistent with the

30  categories, criteria, and limitations imposed by s. 290.0055.

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    Florida House of Representatives - 2001                 HB 205

    570-173-01






  1  However, the requirements imposed by s. 290.0055(4)(d) do not

  2  apply to such satellite enterprise zone areas.

  3         Section 2.  Satellite enterprise zones may be created

  4  pursuant to s. 290.00555, Florida Statutes, effective

  5  retroactively to December 31, 1999.  Any sales and use taxes

  6  paid within such a zone during the period beginning December

  7  31, 1999, and ending on the date of the creation of the zone

  8  which would have been eligible for the exemptions or credits

  9  granted by ss. 212.08(5)(g) and (h) and (15) and 212.096,

10  Florida Statutes, shall be recoverable only as a refund as

11  provided in s. 215.26, Florida Statutes. It is the intent of

12  the Legislature that this act be deemed remedial in effect.

13         Section 3.  This act shall take effect upon becoming a

14  law.

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17                          HOUSE SUMMARY

18
      Removes the December 31, 1999, deadline for creation of
19    satellite enterprise zones by certain municipalities and
      authorizes creation of such zones effective retroactively
20    to that date. Provides for refund of sales and use taxes
      paid after that date that would have been eligible for
21    certain exemptions or credits.

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CODING: Words stricken are deletions; words underlined are additions.