Senate Bill sb0460
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Florida Senate - 2001 SB 460
By Senator Clary
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1 A bill to be entitled
2 An act relating to rural economic development;
3 amending s. 212.096, F.S.; defining the term
4 "jobs"; revising the computation of the
5 enterprise zone credit against the sales tax;
6 amending s. 212.098, F.S.; redefining the term
7 "eligible business"; creating s. 218.077, F.S.;
8 providing for reduction or waiver of financial
9 match requirements in rural areas by Rural
10 Economic Development Initiative agencies;
11 amending s. 220.181, F.S.; revising the
12 computation of the enterprise zone credit
13 against the corporation income tax; amending s.
14 288.018, F.S.; providing for the administration
15 of the Regional Rural Development Grants
16 Program; creating s. 288.019, F.S.; providing
17 for a review and evaluation process of rural
18 grants by Rural Economic Development Initiative
19 agencies; amending s. 288.065, F.S.; expanding
20 the scope of the Rural Community Development
21 Revolving Loan Fund Program; amending s.
22 290.004, F.S.; defining the term "rural
23 enterprise zone"; deleting obsolete
24 definitions; amending ss. 290.0055, 290.0056,
25 290.0058, F.S.; conforming references to comply
26 with previous governmental reorganization;
27 amending s. 290.0065, F.S.; providing for rural
28 enterprise zones; authorizing the Office of
29 Tourism, Trade, and Economic Development in
30 consultation with Enterprise Florida, Inc., to
31 develop guidelines for the designation of
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1 enterprise zones; creating s. 290.00676, F.S.;
2 providing for the amendment of boundaries of
3 rural enterprise zones; creating s. 290.00677,
4 F.S.; revising residency requirements for rural
5 enterprise zones; creating s. 290.00694, F.S.;
6 providing for the designation of rural champion
7 communities as enterprise zones; providing an
8 effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
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12 Section 1. Subsections (1) and (2) of section 212.096,
13 Florida Statutes, are amended to read:
14 212.096 Sales, rental, storage, use tax; enterprise
15 zone jobs credit against sales tax.--
16 (1) For the purposes of the credit provided in this
17 section:
18 (a) "Eligible business" means any sole proprietorship,
19 firm, partnership, corporation, bank, savings association,
20 estate, trust, business trust, receiver, syndicate, or other
21 group or combination, or successor business, located in an
22 enterprise zone. An eligible business does not include any
23 business which has claimed the credit permitted under s.
24 220.181 for any new business employee first beginning
25 employment with the business after July 1, 1995.
26 (b) "Month" means either a calendar month or the time
27 period from any day of any month to the corresponding day of
28 the next succeeding month or, if there is no corresponding day
29 in the next succeeding month, the last day of the succeeding
30 month.
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1 (c) "New employee" means a person residing in an
2 enterprise zone, a qualified Job Training Partnership Act
3 classroom training participant, or a welfare transition
4 program participant who begins employment with an eligible
5 business after July 1, 1995, and who has not been previously
6 employed within the preceding 12 months by the eligible
7 business, or a successor eligible business, claiming the
8 credit allowed by this section.
9 (d) "Jobs" means full-time-equivalent positions, as
10 such terms are consistent with terms used by the Department of
11 Labor and Employment Security and the United States Department
12 of Labor for purposes of unemployment compensation tax
13 administration and employment estimation, resulting directly
14 from a project in this state. This number does not include
15 temporary construction jobs involved with the construction of
16 facilities for a project or any jobs that have previously been
17 included in any application for tax refunds under s.
18 220.181(1).
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20 A person shall be deemed to be employed if the person performs
21 duties in connection with the operations of the business on a
22 regular, full-time basis, provided the person is performing
23 such duties for an average of at least 36 hours per week each
24 month, or a part-time basis, provided the person is performing
25 such duties for an average of at least 20 hours per week each
26 month throughout the year. The person must be performing such
27 duties at a business site located in the enterprise zone.
28 (2)(a) It is the legislative intent to encourage the
29 provision of meaningful employment opportunities that which
30 will improve the quality of life of those employed and to
31 encourage economic expansion of enterprise zones and the
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1 state. Therefore, beginning July 1, 2001 1995, upon an
2 affirmative showing by a business to the satisfaction of the
3 department that the requirements of this section have been
4 met, the business shall be allowed a credit against the tax
5 remitted under this chapter.
6 (b) The credit shall be 20 computed as follows:
7 1. Ten percent of the monthly wages paid in this state
8 for to each new job created, unless the business is located in
9 a rural enterprise zone, as defined in s. 290.004(7), in which
10 case the credit shall be 30 percent of the wages paid employee
11 whose wages do not exceed $1,500 a month. If no less than 20
12 percent of the employees of the business are residents of an
13 enterprise zone, excluding temporary and part-time employees,
14 the credit shall be 30 computed as 15 percent of the monthly
15 wages paid in this state for to each new job created, unless
16 the business is located in a rural enterprise zone, as defined
17 in s. 290.004(7), in which case the credit shall be 45 percent
18 of the wages paid. employee;
19 2. Five percent of the first $1,500 of actual monthly
20 wages paid in this state for each new employee whose wages
21 exceed $1,500 a month; or
22 3. Fifteen percent of the first $1,500 of actual
23 monthly wages paid in this state for each new employee who is
24 a WAGES Program participant pursuant to chapter 414.
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26 For purposes of this paragraph, monthly wages shall be
27 computed as one-twelfth of the expected annual wages paid to
28 such employee. The amount paid as wages to a new employee is
29 the compensation paid to such employee that is subject to
30 unemployment tax. The credit shall be allowed for up to 12
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1 consecutive months, beginning with the first tax return due
2 pursuant to s. 212.11 after approval by the department.
3 Section 2. Paragraph (a) of subsection (1) of section
4 212.098, Florida Statutes, is amended to read:
5 212.098 Rural Job Tax Credit Program.--
6 (1) As used in this section, the term:
7 (a) "Eligible business" means any sole proprietorship,
8 firm, partnership, or corporation that is located in a
9 qualified county and is predominantly engaged in, or is
10 headquarters for a business predominantly engaged in,
11 activities usually provided for consideration by firms
12 classified within the following standard industrial
13 classifications: SIC 01-SIC 09 (agriculture, forestry, and
14 fishing); SIC 20-SIC 39 (manufacturing); SIC 422 (public
15 warehousing and storage); SIC 70 (hotels and other lodging
16 places); SIC 7391 (research and development); SIC 7992 (public
17 golf courses); and SIC 7996 (amusement parks); and all
18 businesses eligible for the qualified target industry business
19 tax refund under s. 288.106. A call center or similar customer
20 service operation that services a multistate market or an
21 international market is also an eligible business. In
22 addition, the Office of Tourism, Trade, and Economic
23 Development may, as part of its final budget request submitted
24 pursuant to s. 216.023, recommend additions to or deletions
25 from the list of standard industrial classifications used to
26 determine an eligible business, and the Legislature may
27 implement such recommendations. Excluded from eligible
28 receipts are receipts from retail sales, except such receipts
29 for hotels and other lodging places classified in SIC 70,
30 public golf courses in SIC 7992, and amusement parks in SIC
31 7996. For purposes of this paragraph, the term
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1 "predominantly" means that more than 50 percent of the
2 business's gross receipts from all sources is generated by
3 those activities usually provided for consideration by firms
4 in the specified standard industrial classification. The
5 determination of whether the business is located in a
6 qualified county and the tier ranking of that county must be
7 based on the date of application for the credit under this
8 section. Commonly owned and controlled entities are to be
9 considered a single business entity.
10 Section 3. Section 218.077, Florida Statutes, is
11 created to read:
12 218.077 Reduction or waiver of financial match
13 requirements.--Notwithstanding any other provision of law, the
14 member agencies of the Rural Economic Development Initiative
15 (REDI) as defined in s. 288.0656 shall review the financial
16 match requirements for projects in rural areas as defined in
17 s. 288.0656.
18 (1) Each agency shall develop a proposal to waive or
19 reduce the match requirement for rural areas.
20 (2) Agencies shall ensure that all proposed rules are
21 submitted to the Office of Tourism, Trade, and Economic
22 Development for review by the REDI agencies.
23 (3) These proposals shall be delivered to the Office
24 of Tourism, Trade, and Economic Development for distribution
25 to the REDI agencies. A meeting of REDI agencies must be
26 called within 30 days after receipt of such proposals for REDI
27 comment and recommendations on each proposal.
28 (4) Waivers and reduction must at least be
29 proportionate to the fiscal hardship of the county or
30 community.
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1 (5) Any other funds available to the project may be
2 used for financial match of federal programs when there is
3 fiscal hardship and the match may not be waived or reduced.
4 (6) When match requirements are not reduced or
5 eliminated, donations of land, though usually not recognized
6 as an in-kind match, may be permitted.
7 (7) To the fullest extend possible agencies shall
8 expedite the rule adoption and amendment process if necessary
9 to incorporate the reduction in match by rural areas in fiscal
10 distress.
11 (8) REDI shall include in its annual report an
12 evaluation on the status of changes to rules, the number of
13 awards made with waivers, and any recommendations for future
14 changes.
15 Section 4. Paragraph (a) of subsection (1), paragraph
16 (a) of subsection (2), and subsection (7) of section 220.181,
17 Florida Statutes, are amended to read:
18 220.181 Enterprise zone jobs credit.--
19 (1)(a) Beginning July 1, 2001 1995, there shall be
20 allowed a credit against the tax imposed by this chapter to
21 any business located in an enterprise zone which employs one
22 or more new employees. The credit shall be computed as
23 follows:
24 1. Twenty Ten percent of the actual monthly wages paid
25 in this state for to each new job created, unless the business
26 is located in a rural enterprise zone, as defined in s.
27 290.004(7), in which case the credit shall be 30 percent of
28 the wages paid employee whose wages do not exceed $1,500 a
29 month. If no less than 20 percent of the employees of the
30 business are residents of an enterprise zone, excluding
31 temporary and part-time employees, the credit shall be
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1 computed as 30 15 percent of the actual monthly wages paid,
2 unless the business is located in a rural enterprise zone, as
3 defined in s. 290.004(7), in which case the credit shall be 45
4 percent of the wages paid in this state for to each new job
5 employee, for a period of up to 12 consecutive months;
6 2. Five percent of the first $1,500 of actual monthly
7 wages paid in this state for each new employee whose wages
8 exceed $1,500 a month; or
9 2.3. Fifteen percent of the first $1,500 of actual
10 monthly wages paid in this state for each new employee who is
11 a welfare transition program participant.
12 (2) When filing for an enterprise zone jobs credit, a
13 business must file under oath with the governing body or
14 enterprise zone development agency having jurisdiction over
15 the enterprise zone where the business is located, as
16 applicable, a statement which includes:
17 (a) For each new job employee for whom this credit is
18 claimed, the employee's name and place of residence during the
19 taxable year, including the identifying number assigned
20 pursuant to s. 290.0065 to the enterprise zone in which the
21 new employee resides if the new employee is a person residing
22 in an enterprise zone, and, if applicable, documentation that
23 the employee is a qualified Job Training Partnership Act
24 classroom training participant or a welfare transition program
25 participant.
26 (7) Any business that which has claimed this credit is
27 shall not be allowed any credit under the provision of s.
28 212.096 for any new job employee beginning employment after
29 July 1, 2001 1995. The provisions of This subsection does
30 shall not apply when a corporation converts to an S
31 corporation for purposes of compliance with the Internal
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1 Revenue Code of 1986, as amended; however, no corporation
2 shall be allowed the benefit of this credit and the credit
3 under s. 212.096 either for the same new employee or for the
4 same taxable year. In addition, such a corporation shall not
5 be allowed any credit under s. 212.096 until it has filed
6 notice of its intent to change its status for tax purposes and
7 until its final return under this chapter for the taxable year
8 prior to such change has been filed.
9 Section 5. Subsection (3) of section 288.018, Florida
10 Statutes, is amended to read:
11 288.018 Regional Rural Development Grants Program.--
12 (3) The Office of Tourism, Trade, and Economic
13 Development may expend up to $600,000 each fiscal year from
14 funds appropriated to the Rural Community Development
15 Revolving Loan Fund for the purposes outlined in this section.
16 The Office of Tourism, Trade, and Economic Development may
17 contract with Enterprise Florida, Inc., for the administration
18 of the purposes specified in this section. Funds released to
19 Enterprise Florida, Inc., for this purpose must be released
20 quarterly and must be calculated based on the applications in
21 process.
22 Section 6. Section 288.019, Florida Statutes, is
23 created to read:
24 288.019 Rural considerations in grant review and
25 evaluation processes.--Notwithstanding any other provision of
26 law, and to the fullest extent possible, the member agencies
27 of the Rural Economic Development Initiative (REDI) as defined
28 in s. 288.0656 shall review all grant and loan application
29 evaluation criteria to ensure the fullest access for rural
30 counties to resources available throughout the state.
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1 (1) Each REDI agency shall review all evaluation and
2 scoring procedures and develop modifications to those
3 procedures which minimize the impact of a project within a
4 rural area.
5 (2) Evaluation criteria and scoring procedures must
6 provide for an appropriate ranking based on the proportionate
7 impact of projects on a rural area when compared with similar
8 project impacts on an urban area.
9 (3) Evaluation criteria and scoring procedures must
10 recognize the disparity of participation for an equal level of
11 financial support from an urban county and a rural county.
12 (a) The evaluation criteria should weigh contribution
13 in proportion to the amount of funding available at the local
14 level.
15 (b) In-kind match should be allowed and applied as
16 financial match for a county that is experiencing financial
17 distress because of elevated unemployment at a rate that
18 exceeds the state's average by 5 percentage points or because
19 of the loss of its ad valorem base.
20 (4) For existing programs, the modified evaluation
21 criteria and scoring procedure must be delivered to the Office
22 of Tourism, Trade, and Economic Development for distribution
23 to the REDI agencies. The REDI agencies shall review and make
24 comments. Future rules, programs, evaluation criteria, and
25 scoring processes must be brought before a REDI meeting for
26 review, discussion, and recommendation to allow rural counties
27 fuller access to the state's resources.
28 Section 7. Subsection (2) of section 288.065, Florida
29 Statutes, is amended to read:
30 288.065 Rural Community Development Revolving Loan
31 Fund.--
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1 (2) The program shall provide for long-term loans,
2 loan guarantees, and loan loss reserves to units of local
3 governments or economic development organizations
4 substantially underwritten by a unit of local government
5 within counties with populations of 75,000 or less, or any
6 county that has a population of 100,000 or less and is
7 contiguous to a county with a population of 75,000 or less, as
8 determined by the most recent official estimate pursuant to s.
9 186.901, residing in incorporated and unincorporated areas of
10 the county. Requests for loans shall be made by application to
11 the Office of Tourism, Trade, and Economic Development. Loans
12 shall be made pursuant to agreements specifying the terms and
13 conditions agreed to between the applicant local government
14 and the Office of Tourism, Trade, and Economic Development.
15 The loans shall be the legal obligations of the applicant
16 local government. All repayments of principal and interest
17 shall be returned to the loan fund and made available for
18 loans to other applicants. However, in a rural area of
19 critical economic concern designated by the Governor, and upon
20 approval by the Office of Tourism, Trade, and Economic
21 Development, repayments of principal and interest may be
22 retained by the applicant a unit of local government if such
23 repayments are dedicated and matched to fund regionally based
24 economic development organizations representing the rural area
25 of critical economic concern.
26 Section 8. Section 290.004, Florida Statutes, is
27 amended to read:
28 290.004 Definitions relating to Florida Enterprise
29 Zone Act.--As used in ss. 290.001-290.016:
30 (1) "Community investment corporation" means a black
31 business investment corporation, a certified development
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1 corporation, a small business investment corporation, or other
2 similar entity incorporated under Florida law that has limited
3 its investment policy to making investments solely in minority
4 business enterprises.
5 (2) "Department" means the Department of Commerce.
6 (2)(3) "Director" means the director of the Office of
7 Tourism, Trade, and Economic Development.
8 (3)(4) "Governing body" means the council or other
9 legislative body charged with governing the county or
10 municipality.
11 (4)(5) "Interagency coordinating council" means the
12 Enterprise Zone Interagency Coordinating Council created
13 pursuant to s. 290.009.
14 (5)(6) "Minority business enterprise" has the same
15 meaning as in s. 288.703.
16 (6)(7) "Office" means the Office of Tourism, Trade,
17 and Economic Development.
18 (7) "Rural enterprise zone" means an enterprise zone
19 that is nominated by a county having a population of 75,000 or
20 fewer, or a county having a population of 100,000 or fewer
21 which is contiguous to a county having a population of 75,000
22 or fewer, or by a municipality in such a county, or by such a
23 county and one or more municipalities. An enterprise zone
24 designated in accordance with s. 370.28 or s. 290.0065(5)(b)
25 is considered to be a rural enterprise zone.
26 (8) "Secretary" means the Secretary of Commerce.
27 (9) "Small business" has the same meaning as in s.
28 288.703.
29 Section 9. Subsections (1) and (6) of section
30 290.0055, Florida Statutes, are amended to read:
31 290.0055 Local nominating procedure.--
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1 (1) Any county or municipality, or a county and one or
2 more municipalities together, may apply to the Office of
3 Tourism, Trade, and Economic Development department for the
4 designation of an area as an enterprise zone after completion
5 of the following:
6 (a) The adoption by the governing body or bodies of a
7 resolution which:
8 1. Finds that an area exists in such county or
9 municipality, or in both the county and one or more
10 municipalities, which chronically exhibits extreme and
11 unacceptable levels of poverty, unemployment, physical
12 deterioration, and economic disinvestment;
13 2. Determines that the rehabilitation, conservation,
14 or redevelopment, or a combination thereof, of such area is
15 necessary in the interest of the public health, safety, and
16 welfare of the residents of such county or municipality, or
17 such county and one or more municipalities; and
18 3. Determines that the revitalization of such area can
19 occur only if the private sector can be induced to invest its
20 own resources in productive enterprises that build or rebuild
21 the economic viability of the area.
22 (b) The creation of an enterprise zone development
23 agency pursuant to s. 290.0056.
24 (c) The creation and adoption of a strategic plan
25 pursuant to s. 290.0057.
26 (6)(a) The office department may approve a change in
27 the boundary of any enterprise zone which was designated
28 pursuant to s. 290.0065 on or before July 1, 1995, if such
29 change is limited to a deletion of area from the enterprise
30 zone and if, after the change is made, the enterprise zone
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1 continues to satisfy the requirements of subsections (3), (4),
2 and (5).
3 (b) The governing body of the jurisdiction which
4 authorized the application for an enterprise zone may apply
5 for a change in boundary by adopting a resolution that:
6 1. States with particularity the reasons for the
7 change; and
8 2. Describes specifically and, to the extent required
9 by the office department, the boundary change to be made.
10 (c) All applications for boundary changes must be
11 submitted to the department by April 1, 1997. Any boundary
12 changes approved shall be effective July 1, 1997.
13 Section 10. Subsection (12) of section 290.0056,
14 Florida Statutes, is amended to read:
15 290.0056 Enterprise zone development agency.--
16 (12) If In the event that the nominated area selected
17 by the governing body is not designated a state enterprise
18 zone, the governing body may dissolve the agency after
19 receiving notification from the department or the office that
20 the area was not designated as an enterprise zone.
21 Section 11. Subsections (1) and (5) of section
22 290.0058, Florida Statutes, are amended to read:
23 290.0058 Tests of pervasive poverty, unemployment, and
24 general distress.--
25 (1) In determining whether an area suffers from
26 pervasive poverty, unemployment, and general distress, for
27 purposes of ss. 290.0055 and 290.0065, the governing body and
28 the office department shall use data from the most current
29 decennial census, and from information published by the Bureau
30 of the Census and the Bureau of Labor Statistics. The data
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1 shall be comparable in point or period of time and methodology
2 employed.
3 (5) In making the calculations required by this
4 section, the local government and the office department shall
5 round all fractional percentages of one-half percent or more
6 up to the next highest whole percentage figure.
7 Section 12. Subsections (1), (4), (5), (6), (7), and
8 (9) of section 290.0065, Florida Statutes, are amended to
9 read:
10 290.0065 State designation of enterprise zones.--
11 (1) Upon application of the governing body of a county
12 or municipality or of a county and one or more municipalities
13 jointly pursuant to s. 290.0055, Enterprise Florida, Inc., and
14 the office department, in consultation with the interagency
15 coordinating council, shall determine which areas nominated by
16 such governing bodies meet the criteria outlined in s.
17 290.0055 and are the most appropriate for designation as state
18 enterprise zones. The office department is authorized to
19 designate up to 5 areas within each of the categories
20 established in subparagraphs (3)(a)1., 2., 3., 4., and 5.,
21 except that the office department may only designate a total
22 of 20 areas as enterprise zones. The office department shall
23 not designate more than three enterprise zones in any one
24 county. All designations, including any provision for
25 redesignations, of state enterprise zones pursuant to this
26 section shall be effective July 1, 1995.
27 (4)(a) Notwithstanding s. 290.0055, any area existing
28 as a state enterprise zone as of the effective date of this
29 section and originally approved through a joint application
30 from a county and municipality, or through an application from
31 a county as defined in s. 125.011(1), shall be redesignated as
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1 a state enterprise zone upon the creation of an enterprise
2 zone development agency pursuant to s. 290.0056 and the
3 completion of a strategic plan pursuant to s. 290.0057. Any
4 area redesignated pursuant to this subsection, other than an
5 area located in a county defined in s. 125.011(1), may be
6 relocated or modified by the appropriate governmental bodies.
7 Such relocation or modification shall be identified in the
8 strategic plan and shall meet the requirements for designation
9 as established by s. 290.005. Any relocation or modification
10 shall be submitted on or before June 1, 1996.
11 (b) The office department shall place any area
12 designated as a state enterprise zone pursuant to this
13 subsection in the appropriate category established in
14 subsection (3), and include such designations within the
15 limitations on state enterprise zone designations set out in
16 subsection (1).
17 (c) Any county or municipality having jurisdiction
18 over an area designated as a state enterprise zone pursuant to
19 this subsection, other than a county defined by s. 125.011(1),
20 may not apply for designation of another area.
21 (5) Notwithstanding s. 290.0055, an area designated as
22 a federal empowerment zone or enterprise community pursuant to
23 Title XIII of the Omnibus Budget Reconciliation Act of 1993,
24 the Taxpayer Relief Act of 1997, or the 1999 Agricultural
25 Appropriations Act shall be designated a state enterprise zone
26 as follows:
27 (a) An area designated as an urban empowerment zone or
28 urban enterprise community pursuant to Title XIII of the
29 Omnibus Budget Reconciliation Act of 1993 or the Taxpayer
30 Relief Act of 1997 shall be designated a state enterprise zone
31 by the office department upon completion of the requirements
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1 set out in paragraph (d), except in the case of a county as
2 defined in s. 125.011(1) which, notwithstanding s. 290.0055,
3 may incorporate and include such designated urban empowerment
4 zone or urban enterprise community areas within the boundaries
5 of its state enterprise zones without any limitation as to
6 size.
7 (b) An area designated as a rural empowerment zone or
8 rural enterprise community pursuant to Title XIII of the
9 Omnibus Budget Reconciliation Act of 1993 or the 1999
10 Agricultural Appropriations Act shall be designated a state
11 rural enterprise zone by the office department upon completion
12 of the requirements set out in paragraph (d) and may
13 incorporate and include such designated rural empowerment zone
14 or rural enterprise community within the boundaries of its
15 state enterprise zones without any limitation as to size.
16 (c) Any county or municipality having jurisdiction
17 over an area designated as a state enterprise zone pursuant to
18 this subsection, other than a county defined in s. 125.011(1),
19 may not apply for designation of another area.
20 (d) Prior to designating such areas as state
21 enterprise zones, the office department shall ensure that the
22 governing body having jurisdiction over the zone submits the
23 strategic plan required pursuant to 7 C.F.R. part 25 or 24
24 C.F.R. part 597 to the office department, and creates an
25 enterprise zone development agency pursuant to s. 290.0056.
26 (e) The office department shall place any area
27 designated as a state enterprise zone pursuant to this
28 subsection in the appropriate category established in
29 subsection (3), and include such designations within the
30 limitations on state enterprise zone designations set out in
31 subsection (1).
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1 (6)(a) The office department, in consultation with
2 Enterprise Florida, Inc., and the interagency coordinating
3 council, may develop guidelines shall promulgate any rules
4 necessary for the approval of areas under this section by the
5 director secretary.
6 (b) The guidelines must Such rules shall provide for
7 the measurement of pervasive poverty, unemployment, and
8 general distress using the criteria outlined by s. 290.0058.
9 (c) The guidelines must Such rules shall provide for
10 the evaluation of the strategic plan and local fiscal and
11 regulatory incentives for effectiveness, including how the
12 following key principles will be implemented by the governing
13 body or bodies:
14 1. Economic opportunity, including job creation within
15 the community and throughout the region, as well as
16 entrepreneurial initiatives, small business expansion, and
17 training for jobs that offer upward mobility.
18 2. Sustainable community development that advances the
19 creation of livable and vibrant communities through
20 comprehensive approaches that coordinate economic, physical,
21 community, and human development.
22 3. Community-based partnerships involving the
23 participation of all segments of the community.
24 4. Strategic vision for change that identifies how the
25 community will be revitalized. This vision should include
26 methods for building on community assets and coordinate a
27 response to community needs in a comprehensive fashion. This
28 vision should provide goals and performance benchmarks for
29 measuring progress and establish a framework for evaluating
30 and adjusting the strategic plan.
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1 5. Local fiscal and regulatory incentives enacted
2 pursuant to s. 290.0057(1)(e). These incentives should induce
3 economic revitalization, including job creation and small
4 business expansion.
5 (d) The guidelines may Such rules shall provide
6 methods for evaluating the prospects for new investment and
7 economic development in the area, including a review and
8 evaluation of any previous state enterprise zones located in
9 the area.
10 (7) Upon approval by the director secretary of a
11 resolution authorizing an area to be an enterprise zone
12 pursuant to this section, the office department shall assign a
13 unique identifying number to that resolution. The office
14 department shall provide the Department of Revenue and
15 Enterprise Florida, Inc., with a copy of each resolution
16 approved, together with its identifying number.
17 (9) Upon recommendation by Enterprise Florida, Inc.,
18 the Office of Tourism, Trade, and Economic Development may
19 amend the boundaries of any enterprise zone designated by the
20 state pursuant to this section, consistent with the
21 categories, criteria, and limitations imposed in this section
22 upon the establishment of such enterprise zone and only if
23 consistent with the determinations made in s. 290.0058(2).
24 Section 13. Section 290.00676, Florida Statutes, is
25 created to read:
26 290.00676 Amendment of rural enterprise zone
27 boundaries.--Notwithstanding any other provision of law, upon
28 recommendation by Enterprise Florida, Inc., the Office of
29 Tourism, Trade, and Economic Development may approve a request
30 to amend the boundaries of rural enterprise zones. For
31 purposes of boundary amendments, an enterprise zone designated
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1 under s. 370.28 is considered a rural enterprise zone and is
2 eligible for amendment of its boundaries. Boundary amendments
3 authorized by this section are subject to the following
4 requirements:
5 (1) The amendment may increase the size of the rural
6 enterprise zone to 20 square miles.
7 (2) The amendment may increase the number of
8 noncontiguous areas by one, if that noncontiguous area has
9 zero population. For purposes of this subsection, the
10 pervasive poverty criteria may be set aside for the addition
11 of a noncontiguous parcel.
12 (3) The local enterprise zone development agency must
13 request the amendment from Enterprise Florida, Inc., before
14 December 30, 2001. The request must contain maps and
15 sufficient information to allow the office to determine the
16 number of noncontiguous areas and the total size of the rural
17 enterprise zone.
18 Section 14. Section 290.00677, Florida Statutes, is
19 created to read:
20 290.00677 Rural enterprise zones; special
21 qualifications.--
22 (1) Notwithstanding the enterprise zone residency
23 requirements set out in ss. 212.096(1)(c) and 220.03(1)(g),
24 businesses located in rural enterprise zones may receive the
25 credit provided under s. 212.096 or s. 220.181 for hiring any
26 person within the jurisdiction of a rural county, as defined
27 by s. 288.106(1)(r). All other provisions of ss. 212.096,
28 220.03(1)(q), and 220.181 apply to such businesses.
29 (2) Notwithstanding the requirement specified in ss.
30 212.08(5)(g)5., (5)(h)5., and (15)(a), 212.096(2)(b)1.,
31 220.181(1)(a)1., and 220.182(1)(b) that at least 20 percent of
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1 a business's employees, excluding temporary and part-time
2 employees, must be residents of an enterprise zone for the
3 business to qualify for the maximum exemption or credit
4 provided in ss. 212.08(5)(g) and (h) and (15),
5 212.096(2)(b)1., 220.181(1)(a)1., and 220.182, a business that
6 is located in a rural enterprise zone is qualified for those
7 maximum exemptions or credits if at least 20 percent of such
8 employees of the business are residents of a rural enterprise
9 zone as defined by s. 290.004(7). All other provisions of ss.
10 212.08(5)(g) and (h) and (15), 212.096, 220.181, and 220.182
11 apply to such business.
12 Section 15. Section 290.00694, Florida Statutes, is
13 created to read:
14 290.00694 Enterprise zone designation for rural
15 champion communities.--An area designated as a rural champion
16 community under the Taxpayer Relief Act of 1997 may apply to
17 Enterprise Florida, Inc., for designation as an enterprise
18 zone. The application must be submitted by December 31, 2001.
19 Notwithstanding the provisions of s. 290.0065 limiting the
20 total number of enterprise zones designated and the number of
21 enterprise zones within a population category, the Office of
22 Tourism, Trade, and Economic Development may designate
23 enterprise zones under this section. The Office of Tourism,
24 Trade, and Economic Development shall establish the initial
25 effective date of the enterprise zones designated under this
26 section.
27 Section 16. This act shall take effect July 1, 2001.
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2 SENATE SUMMARY
3 Provides a process for the designation of rural
enterprise zones by the Office of Tourism, Trade, and
4 Economic Development and Enterprise Florida, Inc. Revises
enterprise zone tax credits.
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