Senate Bill sb0460e1

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    CS for CS for SB 460                           First Engrossed



  1                      A bill to be entitled

  2         An act relating to economic development;

  3         amending s. 212.08, F.S.; revising certain

  4         procedures and conditions relating to the sales

  5         tax exemption for enterprise-zone building

  6         materials and business property; extending the

  7         community contribution tax credit provisions of

  8         the enterprise zone program to the state sales

  9         tax; amending s. 212.096, F.S.; redefining the

10         terms "eligible business" and "new employee";

11         defining the terms "jobs" and "new job has been

12         created"; revising the computation procedures

13         of the enterprise-zone jobs credit against

14         sales tax; amending s. 212.098, F.S.;

15         redefining the term "eligible business";

16         defining the term "qualified area"; deleting

17         provisions ranking qualified counties; limiting

18         the amount of tax credits available during any

19         one calendar year; providing for reduction or

20         waiver of certain financial match requirements

21         in rural areas by Rural Economic Development

22         Initiative agencies and organizations; amending

23         s. 220.03, F.S.; redefining the terms "new

24         employee" and "project"; defining the terms

25         "new job has been created" and "jobs"; amending

26         s. 220.181, F.S.; revising the computation

27         procedures of the enterprise-zone job credit

28         against the corporate income tax; amending s.

29         220.183, F.S.; revising the eligibility,

30         application, and administrative requirements of

31         the community contribution corporate income tax


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  1         credit program; amending s. 288.018, F.S.;

  2         revising administration and uses of the

  3         Regional Rural Development Grants Program;

  4         creating s. 288.019, F.S.; providing for a

  5         review and evaluation process of rural grants

  6         by Rural Economic Development Initiative

  7         agencies; amending s. 288.065, F.S.; expanding

  8         the scope of the Rural Community Revolving Loan

  9         Fund Program; amending s. 288.0656, F.S.;

10         revising the membership of the Rural Economic

11         Development Initiative; requiring an annual

12         designation of staff representatives; amending

13         s. 288.1088, F.S.; expanding eligible uses of

14         the Quick Action Closing Fund; amending s.

15         288.9015, F.S.; revising the duties of

16         Enterprise Florida, Inc.; amending s. 290.004,

17         F.S.; defining the term "rural enterprise

18         zone"; authorizing the Office of Tourism,

19         Trade, and Economic Development to designate an

20         enterprise zone in Sarasota County; providing

21         requirements with respect thereto; amending s.

22         290.00555, F.S.; removing the December 31,

23         1999, deadline for creation of satellite

24         enterprise zones by certain municipalities and

25         authorizing creation of such zones effective

26         retroactively to that date; providing duties of

27         the Office of Tourism, Trade, and Economic

28         Development; providing an application deadline

29         for businesses in such zones eligible for

30         certain sales and use tax incentives; amending

31         s. 290.0065, F.S.; providing for certain rural


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  1         enterprise zones; conforming agency references

  2         to changes in program administration;

  3         authorizing the Office of Tourism, Trade, and

  4         Economic Development in consultation with

  5         Enterprise Florida, Inc., to develop guidelines

  6         relating to the designation of enterprise

  7         zones; creating s. 290.00676, F.S.; authorizing

  8         the Office of Tourism, Trade, and Economic

  9         Development to amend the boundaries of a rural

10         enterprise zone and providing requirements with

11         respect thereto; creating s. 290.00677, F.S.;

12         modifying the employee residency requirements

13         for the enterprise-zone job credit against the

14         sales tax and corporate income tax if the

15         business is located in a rural enterprise zone;

16         creating s. 290.00694, F.S.; authorizing the

17         Office of Tourism, Trade, and Economic

18         Development to designate rural champion

19         communities as enterprise zones; providing

20         requirements with respect thereto; amending s.

21         290.007, F.S.; revising the list of enterprise

22         zone incentives to reflect the creation of a

23         community contribution sales tax credit

24         program; amending s. 290.048, F.S.; authorizing

25         the Department of Community Affairs to

26         establish advisory committees and solicit

27         participation with respect to administering the

28         Florida Small Cities Community Development

29         Block Grant Program; repealing s. 290.049,

30         F.S., relating to the Community Development

31         Block Grant Advisory Council; repealing s.


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  1         370.28(4), F.S., which provides conditions for

  2         tax incentives in enterprise zone net-ban

  3         communities; amending s. 380.06, F.S.;

  4         providing for guidelines and standards for an

  5         area designated by the Governor as a rural area

  6         of critical economic concern; deleting a

  7         requirement that the Administration Commission

  8         adopt certain guidelines and standards by rule;

  9         amending s. 420.503, F.S.; redefining the terms

10         "elderly" and "housing for the elderly" under

11         the Florida Housing Finance Act; amending s.

12         420.507, F.S.; authorizing the Florida Housing

13         Finance Corporation to create a recognition

14         program to support affordable housing; amending

15         s. 420.5088, F.S.; revising authority and

16         eligibility criteria for certain loans made by

17         the corporation under the Florida Homeownership

18         Assistance Program; amending s. 420.5092, F.S.;

19         increasing the amount of revenue bonds that may

20         be issued under the Florida Affordable Housing

21         Guarantee Program; amending s. 624.5105, F.S.;

22         conforming definitions; revising eligibility

23         and administrative requirements; amending s.

24         125.0103, F.S.; providing that a local

25         government may enact an ordinance for the

26         purpose of increasing the supply of affordable

27         housing using land use mechanisms; amending s.

28         166.043, F.S.; providing that a local

29         government may enact an ordinance for the

30         purpose of increasing the supply of affordable

31         housing using land use mechanisms; amending s.


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  1         336.025, F.S.; allowing an additional use for

  2         local option fuel tax proceeds; authorizing the

  3         Department of Citrus or its successor to

  4         collect dues or other payments on behalf of

  5         certain not-for-profit corporations and their

  6         related not-for-profit corporations; amending

  7         s. 446.609, F.S.; deleting a time-period

  8         limitation for the "Jobs for Florida's

  9         Graduates" school-to-work program; deleting

10         provisions relating to an endowment fund;

11         revising certain provisions relating to the

12         members of the board of directors of the

13         Florida Endowment Foundation for Florida

14         Graduates; revising criteria for certain

15         outcome goals; deleting provisions relating to

16         distribution of earnings on the endowment fund;

17         deleting provisions relating to startup

18         funding; revising annual report requirements;

19         requiring the State Board of Administration to

20         transfer all principal and interest in the

21         endowment fund to the foundation's board of

22         directors for certain purposes; repealing s. 3,

23         ch. 98-218, Laws of Florida, relating to a

24         temporary pilot apprenticeship program;

25         providing effective dates.

26  

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

28  

29         Section 1.  Paragraphs (g) and (h) of subsection (5) of

30  section 212.08, Florida Statutes, are amended, and paragraph

31  (q) is added to that subsection, to read:


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  1         212.08  Sales, rental, use, consumption, distribution,

  2  and storage tax; specified exemptions.--The sale at retail,

  3  the rental, the use, the consumption, the distribution, and

  4  the storage to be used or consumed in this state of the

  5  following are hereby specifically exempt from the tax imposed

  6  by this chapter.

  7         (5)  EXEMPTIONS; ACCOUNT OF USE.--

  8         (g)  Building materials used in the rehabilitation of

  9  real property located in an enterprise zone.--

10         1.  Beginning July 1, 1995, building materials used in

11  the rehabilitation of real property located in an enterprise

12  zone shall be exempt from the tax imposed by this chapter upon

13  an affirmative showing to the satisfaction of the department

14  that the items have been used for the rehabilitation of real

15  property located in an enterprise zone. Except as provided in

16  subparagraph 2., this exemption inures to the owner, lessee,

17  or lessor of the rehabilitated real property located in an

18  enterprise zone only through a refund of previously paid

19  taxes. To receive a refund pursuant to this paragraph, the

20  owner, lessee, or lessor of the rehabilitated real property

21  located in an enterprise zone must file an application under

22  oath with the governing body or enterprise zone development

23  agency having jurisdiction over the enterprise zone where the

24  business is located, as applicable, which includes:

25         a.  The name and address of the person claiming the

26  refund.

27         b.  An address and assessment roll parcel number of the

28  rehabilitated real property in an enterprise zone for which a

29  refund of previously paid taxes is being sought.

30         c.  A description of the improvements made to

31  accomplish the rehabilitation of the real property.


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  1         d.  A copy of the building permit issued for the

  2  rehabilitation of the real property.

  3         e.  A sworn statement, under the penalty of perjury,

  4  from the general contractor licensed in this state with whom

  5  the applicant contracted to make the improvements necessary to

  6  accomplish the rehabilitation of the real property, which

  7  statement lists the building materials used in the

  8  rehabilitation of the real property, the actual cost of the

  9  building materials, and the amount of sales tax paid in this

10  state on the building materials. In the event that a general

11  contractor has not been used, the applicant shall provide this

12  information in a sworn statement, under the penalty of

13  perjury. Copies of the invoices which evidence the purchase of

14  the building materials used in such rehabilitation and the

15  payment of sales tax on the building materials shall be

16  attached to the sworn statement provided by the general

17  contractor or by the applicant. Unless the actual cost of

18  building materials used in the rehabilitation of real property

19  and the payment of sales taxes due thereon is documented by a

20  general contractor or by the applicant in this manner, the

21  cost of such building materials shall be an amount equal to 40

22  percent of the increase in assessed value for ad valorem tax

23  purposes.

24         f.  The identifying number assigned pursuant to s.

25  290.0065 to the enterprise zone in which the rehabilitated

26  real property is located.

27         g.  A certification by the local building code

28  inspector that the improvements necessary to accomplish the

29  rehabilitation of the real property are substantially

30  completed.

31  


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  1         h.  Whether the business is a small business as defined

  2  by s. 288.703(1).

  3         i.  If applicable, the name and address of each

  4  permanent employee of the business, including, for each

  5  employee who is a resident of an enterprise zone, the

  6  identifying number assigned pursuant to s. 290.0065 to the

  7  enterprise zone in which the employee resides.

  8         2.  This exemption inures to a city, county, or other

  9  governmental agency, or nonprofit community-based organization

10  through a refund of previously paid taxes if the building

11  materials used in the rehabilitation of real property located

12  in an enterprise zone are paid for from the funds of a

13  community development block grant, State Housing Initiatives

14  Partnership Program, or similar grant or loan program. To

15  receive a refund pursuant to this paragraph, a city, county,

16  or other governmental agency, or nonprofit community-based

17  organization must file an application which includes the same

18  information required to be provided in subparagraph 1. by an

19  owner, lessee, or lessor of rehabilitated real property. In

20  addition, the application must include a sworn statement

21  signed by the chief executive officer of the city, county, or

22  other governmental agency, or nonprofit community-based

23  organization seeking a refund which states that the building

24  materials for which a refund is sought were paid for from the

25  funds of a community development block grant, State Housing

26  Initiatives Partnership Program, or similar grant or loan

27  program.

28         3.  Within 10 working days after receipt of an

29  application, the governing body or enterprise zone development

30  agency shall review the application to determine if it

31  contains all the information required pursuant to subparagraph


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  1  1. or subparagraph 2. and meets the criteria set out in this

  2  paragraph. The governing body or agency shall certify all

  3  applications that contain the information required pursuant to

  4  subparagraph 1. or subparagraph 2. and meet the criteria set

  5  out in this paragraph as eligible to receive a refund. If

  6  applicable, the governing body or agency shall also certify if

  7  20 percent of the employees of the business are residents of

  8  an enterprise zone, excluding temporary and part-time

  9  employees. The certification shall be in writing, and a copy

10  of the certification shall be transmitted to the executive

11  director of the Department of Revenue. The applicant shall be

12  responsible for forwarding a certified application to the

13  department within the time specified in subparagraph 4.

14         4.  An application for a refund pursuant to this

15  paragraph must be submitted to the department within 6 months

16  after the rehabilitation of the property is deemed to be

17  substantially completed by the local building code inspector

18  or within 90 days after the rehabilitated property is first

19  subject to assessment.

20         5.  The provisions of s. 212.095 do not apply to any

21  refund application made pursuant to this paragraph. No more

22  than one exemption through a refund of previously paid taxes

23  for the rehabilitation of real property shall be permitted for

24  any one parcel of real property. No refund shall be granted

25  pursuant to this paragraph unless the amount to be refunded

26  exceeds $500. No refund granted pursuant to this paragraph

27  shall exceed the lesser of 97 percent of the Florida sales or

28  use tax paid on the cost of the building materials used in the

29  rehabilitation of the real property as determined pursuant to

30  sub-subparagraph 1.e. or $5,000, or, if no less than 20

31  percent of the employees of the business are residents of an


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  1  enterprise zone, excluding temporary and part-time employees,

  2  the amount of refund granted pursuant to this paragraph shall

  3  not exceed the lesser of 97 percent of the sales tax paid on

  4  the cost of such building materials or $10,000. A refund

  5  approved pursuant to this paragraph shall be made within 30

  6  days of formal approval by the department of the application

  7  for the refund.

  8         6.  The department shall adopt rules governing the

  9  manner and form of refund applications and may establish

10  guidelines as to the requisites for an affirmative showing of

11  qualification for exemption under this paragraph.

12         7.  The department shall deduct an amount equal to 10

13  percent of each refund granted under the provisions of this

14  paragraph from the amount transferred into the Local

15  Government Half-cent Sales Tax Clearing Trust Fund pursuant to

16  s. 212.20 for the county area in which the rehabilitated real

17  property is located and shall transfer that amount to the

18  General Revenue Fund.

19         8.  For the purposes of the exemption provided in this

20  paragraph:

21         a.  "Building materials" means tangible personal

22  property which becomes a component part of improvements to

23  real property.

24         b.  "Real property" has the same meaning as provided in

25  s. 192.001(12).

26         c.  "Rehabilitation of real property" means the

27  reconstruction, renovation, restoration, rehabilitation,

28  construction, or expansion of improvements to real property.

29         d.  "Substantially completed" has the same meaning as

30  provided in s. 192.042(1).

31  


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  1         9.  The provisions of this paragraph shall expire and

  2  be void on December 31, 2005.

  3         (h)  Business property used in an enterprise zone.--

  4         1.  Beginning July 1, 1995, business property purchased

  5  for use by businesses located in an enterprise zone which is

  6  subsequently used in an enterprise zone shall be exempt from

  7  the tax imposed by this chapter. This exemption inures to the

  8  business only through a refund of previously paid taxes. A

  9  refund shall be authorized upon an affirmative showing by the

10  taxpayer to the satisfaction of the department that the

11  requirements of this paragraph have been met.

12         2.  To receive a refund, the business must file under

13  oath with the governing body or enterprise zone development

14  agency having jurisdiction over the enterprise zone where the

15  business is located, as applicable, an application which

16  includes:

17         a.  The name and address of the business claiming the

18  refund.

19         b.  The identifying number assigned pursuant to s.

20  290.0065 to the enterprise zone in which the business is

21  located.

22         c.  A specific description of the property for which a

23  refund is sought, including its serial number or other

24  permanent identification number.

25         d.  The location of the property.

26         e.  The sales invoice or other proof of purchase of the

27  property, showing the amount of sales tax paid, the date of

28  purchase, and the name and address of the sales tax dealer

29  from whom the property was purchased.

30         f.  Whether the business is a small business as defined

31  by s. 288.703(1).


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  1         g.  If applicable, the name and address of each

  2  permanent employee of the business, including, for each

  3  employee who is a resident of an enterprise zone, the

  4  identifying number assigned pursuant to s. 290.0065 to the

  5  enterprise zone in which the employee resides.

  6         3.  Within 10 working days after receipt of an

  7  application, the governing body or enterprise zone development

  8  agency shall review the application to determine if it

  9  contains all the information required pursuant to subparagraph

10  2. and meets the criteria set out in this paragraph. The

11  governing body or agency shall certify all applications that

12  contain the information required pursuant to subparagraph 2.

13  and meet the criteria set out in this paragraph as eligible to

14  receive a refund. If applicable, the governing body or agency

15  shall also certify if 20 percent of the employees of the

16  business are residents of an enterprise zone, excluding

17  temporary and part-time employees. The certification shall be

18  in writing, and a copy of the certification shall be

19  transmitted to the executive director of the Department of

20  Revenue. The business shall be responsible for forwarding a

21  certified application to the department within the time

22  specified in subparagraph 4.

23         4.  An application for a refund pursuant to this

24  paragraph must be submitted to the department within 6 months

25  after the tax is due on the business property that is

26  purchased.

27         5.  The provisions of s. 212.095 do not apply to any

28  refund application made pursuant to this paragraph. The amount

29  refunded on purchases of business property under this

30  paragraph shall be the lesser of 97 percent of the sales tax

31  paid on such business property or $5,000, or, if no less than


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  1  20 percent of the employees of the business are residents of

  2  an enterprise zone, excluding temporary and part-time

  3  employees, the amount refunded on purchases of business

  4  property under this paragraph shall be the lesser of 97

  5  percent of the sales tax paid on such business property or

  6  $10,000. A refund approved pursuant to this paragraph shall be

  7  made within 30 days of formal approval by the department of

  8  the application for the refund. No refund shall be granted

  9  under this paragraph unless the amount to be refunded exceeds

10  $100 in sales tax paid on purchases made within a 60-day time

11  period.

12         6.  The department shall adopt rules governing the

13  manner and form of refund applications and may establish

14  guidelines as to the requisites for an affirmative showing of

15  qualification for exemption under this paragraph.

16         7.  If the department determines that the business

17  property is used outside an enterprise zone within 3 years

18  from the date of purchase, the amount of taxes refunded to the

19  business purchasing such business property shall immediately

20  be due and payable to the department by the business, together

21  with the appropriate interest and penalty, computed from the

22  date of purchase, in the manner provided by this chapter.

23  Notwithstanding this subparagraph, business property used

24  exclusively in:

25         a.  Licensed commercial fishing vessels,

26         b.  Fishing guide boats, or

27         c.  Ecotourism guide boats

28  

29  that leave and return to a fixed location within an area

30  designated under s. 370.28 are eligible for the exemption

31  provided under this paragraph if all requirements of this


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  1  paragraph are met. Such vessels and boats must be owned by a

  2  business that is eligible to receive the exemption provided

  3  under this paragraph. This exemption does not apply to the

  4  purchase of a vessel or boat.

  5         8.  The department shall deduct an amount equal to 10

  6  percent of each refund granted under the provisions of this

  7  paragraph from the amount transferred into the Local

  8  Government Half-cent Sales Tax Clearing Trust Fund pursuant to

  9  s. 212.20 for the county area in which the business property

10  is located and shall transfer that amount to the General

11  Revenue Fund.

12         9.  For the purposes of this exemption, "business

13  property" means new or used property defined as "recovery

14  property" in s. 168(c) of the Internal Revenue Code of 1954,

15  as amended, except:

16         a.  Property classified as 3-year property under s.

17  168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;

18         b.  Industrial machinery and equipment as defined in

19  sub-subparagraph (b)6.a. and eligible for exemption under

20  paragraph (b); and

21         c.  Building materials as defined in sub-subparagraph

22  (g)8.a.; and

23         d.  Business property having a sales price of under

24  $5,000 per unit.

25         10.  The provisions of this paragraph shall expire and

26  be void on December 31, 2005.

27         (q)  Community contribution tax credit for donations.--

28         1.  Authorization.--Beginning July 1, 2001, persons who

29  are registered with the department under s. 212.18 to collect

30  or remit sales or use tax and who make donations to eligible

31  


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  1  sponsors are eligible for tax credits against their state

  2  sales and use tax liabilities as provided in this paragraph:

  3         a.  The credit shall be computed as 50 percent of the

  4  person's approved annual community contribution;

  5         b.  The credit shall be granted as a refund against

  6  state sales and use taxes reported on returns and remitted in

  7  the 12 months preceding the date of application to the

  8  department for the credit as required in sub-subparagraph 3.c.

  9  If the annual credit is not fully used through such refund

10  because of insufficient tax payments during the applicable

11  12-month period, the unused amount may be included in an

12  application for a refund made pursuant to sub-subparagraph

13  3.c. in subsequent years against the total tax payments made

14  for such year. Carryover credits may be applied for a 3-year

15  period without regard to any time limitation that would

16  otherwise apply under s. 215.26;

17         c.  No person shall receive more than $200,000 in

18  annual tax credits for all approved community contributions

19  made in any one year;

20         d.  All proposals for the granting of the tax credit

21  shall require the prior approval of the Office of Tourism,

22  Trade, and Economic Development;

23         e.  The total amount of tax credits which may be

24  granted for all programs approved under this paragraph, s.

25  220.183, and s. 624.5105 is $10 million annually; and

26         f.  A person who is eligible to receive the credit

27  provided for in this paragraph, s. 220.183, or s. 624.5105 may

28  receive the credit only under the one section of the person's

29  choice.

30         2.  Eligibility requirements.--

31  


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  1         a.  A community contribution by a person must be in the

  2  following form:

  3         (I)  Cash or other liquid assets;

  4         (II)  Real property;

  5         (III)  Goods or inventory; or

  6         (IV)  Other physical resources as identified by the

  7  Office of Tourism, Trade, and Economic Development.

  8         b.  All community contributions must be reserved

  9  exclusively for use in a project. As used in this

10  sub-subparagraph, the term "project" means any activity

11  undertaken by an eligible sponsor which is designed to

12  construct, improve, or substantially rehabilitate housing that

13  is affordable to low-income or very-low-income households as

14  defined in s. 420.9071(19) and (28); designed to provide

15  commercial, industrial, or public resources and facilities; or

16  designed to improve entrepreneurial and job-development

17  opportunities for low-income persons. A project may be the

18  investment necessary to increase access to high-speed

19  broadband capability in rural communities with enterprise

20  zones, including projects that result in improvements to

21  communications assets that are owned by a business. A project

22  may include the provision of museum educational programs and

23  materials that are directly related to any project approved

24  between January 1, 1996, and December 31, 1999, and located in

25  an enterprise zone as referenced in s. 290.00675. This

26  paragraph does not preclude projects that propose to construct

27  or rehabilitate housing for low-income or very-low-income

28  households on scattered sites. The Office of Tourism, Trade,

29  and Economic Development may reserve up to 50 percent of the

30  available annual tax credits for housing for very-low-income

31  households pursuant to s. 420.9071(28) for the first 6 months


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  1  of the fiscal year. With respect to housing, contributions may

  2  be used to pay the following eligible low-income and

  3  very-low-income housing-related activities:

  4         (I)  Project development impact and management fees for

  5  low-income or very-low-income housing projects;

  6         (II)  Down payment and closing costs for eligible

  7  persons, as defined in s. 420.9071(19) and (28);

  8         (III)  Administrative costs, including housing

  9  counseling and marketing fees, not to exceed 10 percent of the

10  community contribution, directly related to low-income or

11  very-low-income projects; and

12         (IV)  Removal of liens recorded against residential

13  property by municipal, county, or special-district local

14  governments when satisfaction of the lien is a necessary

15  precedent to the transfer of the property to an eligible

16  person, as defined in s. 420.9071(19) and (28), for the

17  purpose of promoting home ownership. Contributions for lien

18  removal must be received from a nonrelated third party.

19         c.  The project must be undertaken by an "eligible

20  sponsor," which includes:

21         (I)  A community action program;

22         (II)  A nonprofit community-based development

23  organization whose mission is the provision of housing for

24  low-income or very-low-income households or increasing

25  entrepreneurial and job-development opportunities for

26  low-income persons;

27         (III)  A neighborhood housing services corporation;

28         (IV)  A local housing authority created under chapter

29  421;

30         (V)  A community redevelopment agency created under s.

31  163.356;


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  1         (VI)  The Florida Industrial Development Corporation;

  2         (VII)  An historic preservation district agency or

  3  organization;

  4         (VIII)  A regional workforce board;

  5         (IX)  A direct-support organization as provided in s.

  6  240.551;

  7         (X)  An enterprise zone development agency created

  8  under s. 290.0056;

  9         (XI)  A community-based organization incorporated under

10  chapter 617 which is recognized as educational, charitable, or

11  scientific pursuant to s. 501(c)(3) of the Internal Revenue

12  Code and whose by-laws and articles of incorporation include

13  affordable housing, economic development, or community

14  development as the primary mission of the corporation;

15         (XII)  Units of local government;

16         (XIII)  Units of state government; or

17         (XIV)  Any other agency that the Office of Tourism,

18  Trade, and Economic Development designates by rule.

19  

20  In no event may a contributing person have a financial

21  interest in the eligible sponsor.

22         d.  The project must be located in an area designated

23  an enterprise zone or a Front Porch Florida community pursuant

24  to s. 14.2015(9)(b), unless the project increases access to

25  high-speed broadband capability for rural communities with

26  enterprise zones but is physically located outside the

27  designated rural zone boundaries. Any project designed to

28  construct or rehabilitate housing for low-income or

29  very-low-income households as defined in s. 420.0971(19) and

30  (28) is exempt from the area requirement of this

31  sub-subparagraph.


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  1         3.  Application requirements.--

  2         a.  Any eligible sponsor seeking to participate in this

  3  program must submit a proposal to the Office of Tourism,

  4  Trade, and Economic Development which sets forth the name of

  5  the sponsor, a description of the project and the area in

  6  which the project is located, together with such supporting

  7  information as is prescribed by rule. The proposal must also

  8  contain a resolution from the local governmental unit in which

  9  the project is located certifying that the project is

10  consistent with local plans and regulations.

11         b.  Any person seeking to participate in this program

12  must submit an application for tax credit to the Office of

13  Tourism, Trade, and Economic Development which sets forth the

14  name of the sponsor, a description of the project, and the

15  type, value, and purpose of the contribution. The sponsor

16  shall verify the terms of the application and indicate its

17  receipt of the contribution, which verification must be in

18  writing and accompany the application for tax credit. The

19  person must submit a separate tax credit application to the

20  office for each individual contribution that it makes to each

21  individual project.

22         c.  Any person who has received notification from the

23  Office of Tourism, Trade, and Economic Development that a tax

24  credit has been approved must apply to the department to

25  receive the refund. Application must be made on the form

26  prescribed for claiming refunds of sales and use taxes and be

27  accompanied by a copy of the notification. A person may submit

28  only one application for refund to the department within any

29  12-month period.

30         4.  Administration.--

31  


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  1         a.  The Office of Tourism, Trade, and Economic

  2  Development may adopt rules pursuant to ss. 120.536(1) and

  3  120.54 necessary to administer this paragraph, including rules

  4  for the approval or disapproval of proposals by a person.

  5         b.  The decision of the Office of Tourism, Trade, and

  6  Economic Development must be in writing, and, if approved, the

  7  notification shall state the maximum credit allowable to the

  8  person. Upon approval, the office shall transmit a copy of the

  9  decision to the Department of Revenue.

10         c.  The Office of Tourism, Trade, and Economic

11  Development shall periodically monitor all projects in a

12  manner consistent with available resources to ensure that

13  resources are used in accordance with this paragraph; however,

14  each project must be reviewed at least once every 2 years.

15         d.  The Office of Tourism, Trade, and Economic

16  Development shall, in consultation with the Department of

17  Community Affairs, the Florida Housing Finance Corporation,

18  and the statewide and regional housing and financial

19  intermediaries, market the availability of the community

20  contribution tax credit program to community-based

21  organizations.

22         5.  Expiration.--This paragraph expires June 30, 2005;

23  however, any accrued credit carryover that is unused on that

24  date may be used until the expiration of the 3-year carryover

25  period for such credit.

26         Section 2.  Effective January 1, 2002, section 212.096,

27  Florida Statutes, is amended to read:

28         212.096  Sales, rental, storage, use tax; enterprise

29  zone jobs credit against sales tax.--

30         (1)  For the purposes of the credit provided in this

31  section:


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  1         (a)  "Eligible business" means any sole proprietorship,

  2  firm, partnership, corporation, bank, savings association,

  3  estate, trust, business trust, receiver, syndicate, or other

  4  group or combination, or successor business, located in an

  5  enterprise zone. The business must demonstrate to the

  6  department that the total number of full-time jobs defined

  7  under paragraph (d) has increased from the average of the

  8  previous 12 months. The term "eligible business" includes a

  9  business that added a minimum of five new full-time jobs in an

10  enterprise zone between July 1, 2000, and December 31, 2001.

11  An eligible business does not include any business which has

12  claimed the credit permitted under s. 220.181 for any new

13  business employee first beginning employment with the business

14  after July 1, 1995.

15         (b)  "Month" means either a calendar month or the time

16  period from any day of any month to the corresponding day of

17  the next succeeding month or, if there is no corresponding day

18  in the next succeeding month, the last day of the succeeding

19  month.

20         (c)  "New employee" means a person residing in an

21  enterprise zone, a qualified Job Training Partnership Act

22  classroom training participant, or a participant in the

23  welfare transition program participant who begins employment

24  with an eligible business after July 1, 1995, and who has not

25  been previously employed full-time within the preceding 12

26  months by the eligible business, or a successor eligible

27  business, claiming the credit allowed by this section.

28         (d)  "Jobs" means full-time positions, as consistent

29  with terms used by the Agency for Workforce Innovation and the

30  United States Department of Labor for purposes of unemployment

31  compensation tax administration and employment estimation


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  1  resulting directly from a business operation in this state.

  2  This number may not include temporary construction jobs

  3  involved with the construction of facilities or any jobs that

  4  have previously been included in any application for tax

  5  credits under s. 220.181(1). The term "jobs" also includes

  6  employment of an employee leased from an employee leasing

  7  company licensed under chapter 468 if such employee has been

  8  continuously leased to the employer for an average of at least

  9  36 hours per week for more than 6 months.

10         (e)  "New job has been created" means that the total

11  number of full-time jobs has increased in an enterprise zone

12  from the average of the previous 12 months, as demonstrated to

13  the department by a business located in the enterprise zone.

14  

15  A person shall be deemed to be employed if the person performs

16  duties in connection with the operations of the business on a

17  regular, full-time basis, provided the person is performing

18  such duties for an average of at least 36 hours per week each

19  month, or a part-time basis, provided the person is performing

20  such duties for an average of at least 20 hours per week each

21  month throughout the year. The person must be performing such

22  duties at a business site located in the enterprise zone.

23         (2)(a)  It is the legislative intent to encourage the

24  provision of meaningful employment opportunities which will

25  improve the quality of life of those employed and to encourage

26  economic expansion of enterprise zones and the state.

27  Therefore, beginning January July 1, 2002 1995, upon an

28  affirmative showing by an eligible a business to the

29  satisfaction of the department that the requirements of this

30  section have been met, the business shall be allowed a credit

31  against the tax remitted under this chapter.


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  1         (b)  The credit shall be computed as 20 follows:

  2         1.  Ten percent of the actual monthly wages paid in

  3  this state to each new employee hired when a new job has been

  4  created, unless the business is located within a rural

  5  enterprise zone pursuant to s. 290.004(8), in which case the

  6  credit shall be 30 percent of the actual monthly wages paid

  7  whose wages do not exceed $1,500 a month. If no less than 20

  8  percent of the employees of the business are residents of an

  9  enterprise zone, excluding temporary and part-time employees,

10  the credit shall be computed as 30 15 percent of the actual

11  monthly wages paid in this state to each new employee hired

12  when a new job has been created, unless the business is

13  located within a rural enterprise zone, in which case the

14  credit shall be 45 percent of the actual monthly wages paid.

15  If the new employee hired when a new job is created is a

16  participant in the welfare transition program, the following

17  credit shall be a percent of the actual monthly wages paid: 40

18  percent for $4 above the hourly federal minimum wage rate; 41

19  percent for $5 above the hourly federal minimum wage rate; 42

20  percent for $6 above the hourly federal minimum wage rate; 43

21  percent for $7 above the hourly federal minimum wage rate; and

22  44 percent for $8 above the hourly federal minimum wage rate.

23  ;

24         2.  Five percent of the first $1,500 of actual monthly

25  wages paid in this state for each new employee whose wages

26  exceed $1,500 a month; or

27         3.  Fifteen percent of the first $1,500 of actual

28  monthly wages paid in this state for each new employee who is

29  a WAGES Program participant pursuant to chapter 414.

30  

31  


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  1  For purposes of this paragraph, monthly wages shall be

  2  computed as one-twelfth of the expected annual wages paid to

  3  such employee. The amount paid as wages to a new employee is

  4  the compensation paid to such employee that is subject to

  5  unemployment tax. The credit shall be allowed for up to 24 12

  6  consecutive months, beginning with the first tax return due

  7  pursuant to s. 212.11 after approval by the department.

  8         (3)  In order to claim this credit, an eligible

  9  business must file under oath with the governing body or

10  enterprise zone development agency having jurisdiction over

11  the enterprise zone where the business is located, as

12  applicable, a statement which includes:

13         (a)  For each new employee for whom this credit is

14  claimed, the employee's name and place of residence, including

15  the identifying number assigned pursuant to s. 290.0065 to the

16  enterprise zone in which the employee resides if the new

17  employee is a person residing in an enterprise zone, and, if

18  applicable, documentation that the employee is a qualified Job

19  Training Partnership Act classroom training participant or a

20  welfare transition program participant.

21         (b)  If applicable, the name and address of each

22  permanent employee of the business, including, for each

23  employee who is a resident of an enterprise zone, the

24  identifying number assigned pursuant to s. 290.0065 to the

25  enterprise zone in which the employee resides.

26         (c)  The name and address of the eligible business.

27         (d)  The starting salary or hourly wages paid to the

28  new employee.

29         (e)  Demonstration to the department that the total

30  number of full-time jobs defined under paragraph (1)(d) has

31  


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  1  increased in an enterprise zone from the average of the

  2  previous 12 months.

  3         (f)(e)  The identifying number assigned pursuant to s.

  4  290.0065 to the enterprise zone in which the business is

  5  located.

  6         (g)(f)  Whether the business is a small business as

  7  defined by s. 288.703(1).

  8         (h)(g)  Within 10 working days after receipt of an

  9  application, the governing body or enterprise zone development

10  agency shall review the application to determine if it

11  contains all the information required pursuant to this

12  subsection and meets the criteria set out in this section. The

13  governing body or agency shall certify all applications that

14  contain the information required pursuant to this subsection

15  and meet the criteria set out in this section as eligible to

16  receive a credit. If applicable, the governing body or agency

17  shall also certify if 20 percent of the employees of the

18  business are residents of an enterprise zone, excluding

19  temporary and part-time employees. The certification shall be

20  in writing, and a copy of the certification shall be

21  transmitted to the executive director of the Department of

22  Revenue. The business shall be responsible for forwarding a

23  certified application to the department within the time

24  specified in paragraph (i) (h).

25         (i)(h)  All applications for a credit pursuant to this

26  section must be submitted to the department within 6 4 months

27  after the new employee is hired.

28         (4)  Within 10 working days after receipt of a

29  completed application for a credit authorized in this section,

30  the department shall inform the business that the application

31  


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  1  has been approved. The credit may be taken on the first return

  2  due after receipt of approval from the department.

  3         (5)(4)  In the event the application is incomplete or

  4  insufficient to support the credit authorized in this section,

  5  the department shall deny the credit and notify the business

  6  of that fact. The business may reapply for this credit.

  7         (6)(5)  The credit provided in this section does not

  8  apply:

  9         (a)  For any new employee who is an owner, partner, or

10  stockholder of an eligible business.

11         (b)  For any new employee who is employed for any

12  period less than 3 full calendar months.

13         (7)(6)  The credit provided in this section shall not

14  be allowed for any month in which the tax due for such period

15  or the tax return required pursuant to s. 212.11 for such

16  period is delinquent.

17         (8)(7)  In the event an eligible business has a credit

18  larger than the amount owed the state on the tax return for

19  the time period in which the credit is claimed, the amount of

20  the credit for that time period shall be the amount owed the

21  state on that tax return.

22         (9)(8)  Any business which has claimed this credit

23  shall not be allowed any credit under the provisions of s.

24  220.181 for any new employee beginning employment after July

25  1, 1995.

26         (10)(9)  It shall be the responsibility of each

27  business to affirmatively demonstrate to the satisfaction of

28  the department that it meets the requirements of this section.

29         (11)(10)  Any person who fraudulently claims this

30  credit is liable for repayment of the credit plus a mandatory

31  penalty of 100 percent of the credit plus interest at the rate


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  1  provided in this chapter, and such person is guilty of a

  2  misdemeanor of the second degree, punishable as provided in s.

  3  775.082 or s. 775.083.

  4         (12)(11)  The provisions of this section, except for

  5  subsection (11) (10), shall expire and be void on December 31,

  6  2005.

  7         Section 3.  Effective January 1, 2002, section 212.098,

  8  Florida Statutes, is amended to read:

  9         212.098  Rural Job Tax Credit Program.--

10         (1)  As used in this section, the term:

11         (a)  "Eligible business" means any sole proprietorship,

12  firm, partnership, or corporation that is located in a

13  qualified county and is predominantly engaged in, or is

14  headquarters for a business predominantly engaged in,

15  activities usually provided for consideration by firms

16  classified within the following standard industrial

17  classifications:  SIC 01-SIC 09 (agriculture, forestry, and

18  fishing); SIC 20-SIC 39 (manufacturing); SIC 422 (public

19  warehousing and storage); SIC 70 (hotels and other lodging

20  places); SIC 7391 (research and development); SIC 7992 (public

21  golf courses); and SIC 7996 (amusement parks); and a targeted

22  industry eligible for the qualified target industry business

23  tax refund under s. 288.106. A call center or similar customer

24  service operation that services a multistate market or an

25  international market is also an eligible business. In

26  addition, the Office of Tourism, Trade, and Economic

27  Development may, as part of its final budget request submitted

28  pursuant to s. 216.023, recommend additions to or deletions

29  from the list of standard industrial classifications used to

30  determine an eligible business, and the Legislature may

31  implement such recommendations. Excluded from eligible


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  1  receipts are receipts from retail sales, except such receipts

  2  for hotels and other lodging places classified in SIC 70,

  3  public golf courses in SIC 7992, and amusement parks in SIC

  4  7996.  For purposes of this paragraph, the term

  5  "predominantly" means that more than 50 percent of the

  6  business's gross receipts from all sources is generated by

  7  those activities usually provided for consideration by firms

  8  in the specified standard industrial classification. The

  9  determination of whether the business is located in a

10  qualified county and the tier ranking of that county must be

11  based on the date of application for the credit under this

12  section. Commonly owned and controlled entities are to be

13  considered a single business entity.

14         (b)  "Qualified employee" means any employee of an

15  eligible business who performs duties in connection with the

16  operations of the business on a regular, full-time basis for

17  an average of at least 36 hours per week for at least 3 months

18  within the qualified county in which the eligible business is

19  located. The term also includes an employee leased from an

20  employee leasing company licensed under chapter 468, if such

21  employee has been continuously leased to the employer for an

22  average of at least 36 hours per week for more than 6 months.

23  An owner or partner of the eligible business is not a

24  qualified employee.

25         (c)  "Qualified area county" means any area that is

26  contained within a rural area of critical economic concern

27  designated under s. 288.0656, a county that has a population

28  of fewer than 75,000 persons, or any county that has a

29  population of 100,000 or less and is contiguous to a county

30  that has a population of less than 75,000, selected in the

31  following manner:  every third year, the Office of Tourism,


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  1  Trade, and Economic Development shall rank and tier the

  2  state's counties according to the following four factors:

  3         1.  Highest unemployment rate for the most recent

  4  36-month period.

  5         2.  Lowest per capita income for the most recent

  6  36-month period.

  7         3.  Highest percentage of residents whose incomes are

  8  below the poverty level, based upon the most recent data

  9  available.

10         4.  Average weekly manufacturing wage, based upon the

11  most recent data available.

12  

13  Tier-one qualified counties are those ranked 1-5 and represent

14  the state's least-developed counties according to this

15  ranking. Tier-two qualified counties are those ranked 6-10,

16  and tier-three counties are those ranked 11-17.

17  Notwithstanding this definition, "qualified county" also means

18  a county that contains an area that has been designated as a

19  federal Enterprise Community pursuant to the 1999 Agricultural

20  Appropriations Act. Such a designated area shall be ranked in

21  tier three until the areas are reevaluated by the Office of

22  Tourism, Trade, and Economic Development.

23         (d)  "New business" means any eligible business first

24  beginning operation on a site in a qualified county and

25  clearly separate from any other commercial or business

26  operation of the business entity within a qualified county. A

27  business entity that operated an eligible business within a

28  qualified county within the 48 months before the period

29  provided for application by subsection (2) is not considered a

30  new business.

31  


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  1         (e)  "Existing business" means any eligible business

  2  that does not meet the criteria for a new business.

  3         (2)  A new eligible business may apply for a tax credit

  4  under this subsection once at any time during its first year

  5  of operation. A new eligible business in a tier-one qualified

  6  area that county which has at least 10 qualified employees on

  7  the date of application shall receive a $1,000 $1,500 tax

  8  credit for each such employee. A new eligible business in a

  9  tier-two qualified county which has at least 20 qualified

10  employees on the date of application shall receive a $1,000

11  tax credit for each such employee. A new eligible business in

12  a tier-three qualified county which has at least 30 qualified

13  employees on the date of application shall receive a $500 tax

14  credit for each such employee.

15         (3)  An existing eligible business may apply for a tax

16  credit under this subsection at any time it is entitled to

17  such credit, except as restricted by this subsection. An

18  existing eligible business with fewer than 50 employees in a

19  tier-one qualified area that county which on the date of

20  application has at least 20 percent 5 more qualified employees

21  than it had 1 year prior to its date of application shall

22  receive a $1,000 $1,500 tax credit for each such additional

23  employee. An existing eligible business that has 50 employees

24  or more in a qualified area that, on the date of application,

25  has at least 10 more qualified employees than it had 1 year

26  prior to its date of application shall receive a $1,000 tax

27  credit for each additional employee. in a tier-two qualified

28  county which on the date of application has at least 10 more

29  qualified employees than it had 1 year prior to its date of

30  application shall receive a $1,000 credit for each such

31  additional employee. An existing business in a tier-three


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  1  qualified county which on the date of application has at least

  2  15 more qualified employees than it had 1 year prior to its

  3  date of application shall receive a $500 tax credit for each

  4  such additional employee. An existing business may apply for

  5  the credit under this subsection no more than once in any

  6  12-month period. Any existing eligible business that received

  7  a credit under subsection (2) may not apply for the credit

  8  under this subsection sooner than 12 months after the

  9  application date for the credit under subsection (2).

10         (4)  For any new eligible business receiving a credit

11  pursuant to subsection (2), an additional $500 credit shall be

12  provided for any qualified employee who is a welfare

13  transition program participant. For any existing eligible

14  business receiving a credit pursuant to subsection (3), an

15  additional $500 credit shall be provided for any qualified

16  employee who is a welfare transition program participant. Such

17  employee must be employed on the application date and have

18  been employed less than 1 year. This credit shall be in

19  addition to other credits pursuant to this section regardless

20  of the tier-level of the county. Appropriate documentation

21  concerning the eligibility of an employee for this credit must

22  be submitted as determined by the department.

23         (5)  To be eligible for a tax credit under subsection

24  (3), the number of qualified employees employed 1 year prior

25  to the application date must be no lower than the number of

26  qualified employees on the application date on which a credit

27  under this section was based for any previous application,

28  including an application under subsection (2).

29         (6)(a)  In order to claim this credit, an eligible

30  business must file under oath with the Office of Tourism,

31  Trade, and Economic Development a statement that includes the


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  1  name and address of the eligible business, the starting salary

  2  or hourly wages paid to the new employee, and any other

  3  information that the Department of Revenue requires.

  4         (b)  Within 30 working days after receipt of an

  5  application for credit, the Office of Tourism, Trade, and

  6  Economic Development shall review the application to determine

  7  whether it contains all the information required by this

  8  subsection and meets the criteria set out in this section.

  9  Subject to the provisions of paragraph (c), the Office of

10  Tourism, Trade, and Economic Development shall approve all

11  applications that contain the information required by this

12  subsection and meet the criteria set out in this section as

13  eligible to receive a credit.

14         (c)  The maximum credit amount that may be approved

15  during any calendar year is $5 million. The Department of

16  Revenue, in conjunction with the Office of Tourism, Trade, and

17  Economic Development, shall notify the governing bodies in

18  areas designated as qualified counties when the $5 million

19  maximum amount has been reached. Applications must be

20  considered for approval in the order in which they are

21  received without regard to whether the credit is for a new or

22  existing business.  This limitation applies to the value of

23  the credit as contained in approved applications. Approved

24  credits may be taken in the time and manner allowed pursuant

25  to this section.

26         (d)  A business may not receive more than $500,000 of

27  tax credits during any one calendar year for its efforts in

28  creating jobs.

29         (7)  If the application is insufficient to support the

30  credit authorized in this section, the Office of Tourism,

31  Trade, and Economic Development shall deny the credit and


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  1  notify the business of that fact.  The business may reapply

  2  for this credit within 3 months after such notification.

  3         (8)  If the credit under this section is greater than

  4  can be taken on a single tax return, excess amounts may be

  5  taken as credits on any tax return submitted within 12 months

  6  after the approval of the application by the department.

  7         (9)  It is the responsibility of each business to

  8  affirmatively demonstrate to the satisfaction of the

  9  Department of Revenue that it meets the requirements of this

10  section.

11         (10)  Any person who fraudulently claims this credit is

12  liable for repayment of the credit plus a mandatory penalty of

13  100 percent of the credit and is guilty of a misdemeanor of

14  the second degree, punishable as provided in s. 775.082 or s.

15  775.083.

16         (11)  A corporation may take the credit under this

17  section against its corporate income tax liability, as

18  provided in s. 220.1895. However, a corporation that uses its

19  job tax credit against the tax imposed by chapter 220 may not

20  receive the credit provided for in this section. A credit may

21  be taken against only one tax.

22         (12)  The department shall adopt rules governing the

23  manner and form of applications for credit and may establish

24  guidelines as to the requisites for an affirmative showing of

25  qualification for the credit under this section.

26         Section 4.  Reduction or waiver of financial match

27  requirements.--Notwithstanding any other law, the member

28  agencies and organizations of the Rural Economic Development

29  Initiative (REDI), as defined in section 288.0656(6)(a),

30  Florida Statutes, shall review the financial match

31  


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    CS for CS for SB 460                           First Engrossed



  1  requirements for projects in rural areas as defined in section

  2  288.0656(2)(b), Florida Statutes.

  3         (1)  Each agency and organization shall develop a

  4  proposal to waive or reduce the match requirement for rural

  5  areas.

  6         (2)  Agencies and organizations shall ensure that all

  7  proposals are submitted to the Office of Tourism, Trade, and

  8  Economic Development for review by the REDI agencies.

  9         (3)  These proposals shall be delivered to the Office

10  of Tourism, Trade, and Economic Development for distribution

11  to the REDI agencies and organizations. A meeting of REDI

12  agencies and organizations must be called within 30 days after

13  receipt of such proposals for REDI comment and recommendations

14  on each proposal.

15         (4)  Waivers and reductions must be requested by the

16  county or community, and such county or community must have

17  three or more of the factors identified in section

18  288.0656(2)(a), Florida Statutes.

19         (5)  Any other funds available to the project may be

20  used for financial match of federal programs when there is

21  fiscal hardship and the match requirements may not be waived

22  or reduced.

23         (6)  When match requirements are not reduced or

24  eliminated, donations of land, though usually not recognized

25  as an in-kind match, may be permitted.

26         (7)  To the fullest extent possible, agencies and

27  organizations shall expedite the rule adoption and amendment

28  process if necessary to incorporate the reduction in match by

29  rural areas in fiscal distress.

30  

31  


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  1         (8)  REDI shall include in its annual report an

  2  evaluation on the status of changes to rules, number of awards

  3  made with waivers, and recommendations for future changes.

  4         Section 5.  Subsection (1) of section 220.03, Florida

  5  Statutes, is amended to read:

  6         220.03  Definitions.--

  7         (1)  SPECIFIC TERMS.--When used in this code, and when

  8  not otherwise distinctly expressed or manifestly incompatible

  9  with the intent thereof, the following terms shall have the

10  following meanings:

11         (a)  "Ad valorem taxes paid" means 96 percent of

12  property taxes levied for operating purposes and does not

13  include interest, penalties, or discounts foregone. In

14  addition, the term "ad valorem taxes paid," for purposes of

15  the credit in s. 220.182, means the ad valorem tax paid on new

16  or additional real or personal property acquired to establish

17  a new business or facilitate a business expansion, including

18  pollution and waste control facilities, or any part thereof,

19  and including one or more buildings or other structures,

20  machinery, fixtures, and equipment. The provisions of this

21  paragraph shall expire and be void on June 30, 2005.

22         (b)  "Affiliated group of corporations" means two or

23  more corporations which constitute an affiliated group of

24  corporations as defined in s. 1504(a) of the Internal Revenue

25  Code.

26         (c)  "Business" or "business firm" means any business

27  entity authorized to do business in this state as defined in

28  paragraph (e), and any bank or savings and loan association as

29  defined in s. 220.62, subject to the tax imposed by the

30  provisions of this chapter. The provisions of this paragraph

31  shall expire and be void on June 30, 2005.


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  1         (d)  "Community contribution" means the grant by a

  2  business firm of any of the following items:

  3         1.  Cash or other liquid assets.

  4         2.  Real property.

  5         3.  Goods or inventory.

  6         4.  Other physical resources as identified by the

  7  department.

  8  

  9  The provisions of this paragraph shall expire and be void on

10  June 30, 2005.

11         (e)  "Corporation" includes all domestic corporations;

12  foreign corporations qualified to do business in this state or

13  actually doing business in this state; joint-stock companies;

14  limited liability companies, under chapter 608; common-law

15  declarations of trust, under chapter 609; corporations not for

16  profit, under chapter 617; agricultural cooperative marketing

17  associations, under chapter 618; professional service

18  corporations, under chapter 621; foreign unincorporated

19  associations, under chapter 622; private school corporations,

20  under chapter 623; foreign corporations not for profit which

21  are carrying on their activities in this state; and all other

22  organizations, associations, legal entities, and artificial

23  persons which are created by or pursuant to the statutes of

24  this state, the United States, or any other state, territory,

25  possession, or jurisdiction. The term "corporation" does not

26  include proprietorships, even if using a fictitious name;

27  partnerships of any type, as such; limited liability companies

28  that are taxable as partnerships for federal income tax

29  purposes; state or public fairs or expositions, under chapter

30  616; estates of decedents or incompetents; testamentary

31  trusts; or private trusts.


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  1         (f)  "Department" means the Department of Revenue of

  2  this state.

  3         (g)  "Director" means the executive director of the

  4  Department of Revenue and, when there has been an appropriate

  5  delegation of authority, the executive director's delegate.

  6         (h)  "Earned," "accrued," "paid," or "incurred" shall

  7  be construed according to the method of accounting upon the

  8  basis of which a taxpayer's income is computed under this

  9  code.

10         (i)  "Emergency," as used in s. 220.02 and in paragraph

11  (u) of this subsection, means occurrence of widespread or

12  severe damage, injury, or loss of life or property proclaimed

13  pursuant to s. 14.022 or declared pursuant to s. 252.36. The

14  provisions of this paragraph shall expire and be void on June

15  30, 2005.

16         (j)  "Enterprise zone" means an area in the state

17  designated pursuant to s. 290.0065. The provisions of this

18  paragraph shall expire and be void on June 30, 2005.

19         (k)  "Expansion of an existing business," for the

20  purposes of the enterprise zone property tax credit, means any

21  business entity authorized to do business in this state as

22  defined in paragraph (e), and any bank or savings and loan

23  association as defined in s. 220.62, subject to the tax

24  imposed by the provisions of this chapter, located in an

25  enterprise zone, which expands by or through additions to real

26  and personal property and which establishes five or more new

27  jobs to employ five or more additional full-time employees at

28  such location. The provisions of this paragraph shall expire

29  and be void on June 30, 2005.

30         (l)  "Fiscal year" means an accounting period of 12

31  months or less ending on the last day of any month other than


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  1  December or, in the case of a taxpayer with an annual

  2  accounting period of 52-53 weeks under s. 441(f) of the

  3  Internal Revenue Code, the period determined under that

  4  subsection.

  5         (m)  "Includes" or "including," when used in a

  6  definition contained in this code, shall not be deemed to

  7  exclude other things otherwise within the meaning of the term

  8  defined.

  9         (n)  "Internal Revenue Code" means the United States

10  Internal Revenue Code of 1986, as amended and in effect on

11  January 1, 2000, except as provided in subsection (3).

12         (o)  "Local government" means any county or

13  incorporated municipality in the state. The provisions of this

14  paragraph shall expire and be void on June 30, 2005.

15         (p)  "New business," for the purposes of the enterprise

16  zone property tax credit, means any business entity authorized

17  to do business in this state as defined in paragraph (e), or

18  any bank or savings and loan association as defined in s.

19  220.62, subject to the tax imposed by the provisions of this

20  chapter, first beginning operations on a site located in an

21  enterprise zone and clearly separate from any other commercial

22  or industrial operations owned by the same entity, bank, or

23  savings and loan association and which establishes five or

24  more new jobs to employ five or more additional full-time

25  employees at such location. The provisions of this paragraph

26  shall expire and be void on June 30, 2005.

27         (q)  "New employee," for the purposes of the enterprise

28  zone jobs credit, means a person residing in an enterprise

29  zone, a qualified Job Training Partnership Act classroom

30  training participant, or a WAGES Program participant in the

31  welfare transition program who is employed at a business


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    CS for CS for SB 460                           First Engrossed



  1  located in an enterprise zone who begins employment in the

  2  operations of the business after July 1, 1995, and who has not

  3  been previously employed full-time within the preceding 12

  4  months by the business or a successor business claiming the

  5  credit pursuant to s. 220.181. A person shall be deemed to be

  6  employed by such a business if the person performs duties in

  7  connection with the operations of the business on a full-time

  8  basis, provided she or he is performing such duties for an

  9  average of at least 36 hours per week each month, or a

10  part-time basis, provided she or he is performing such duties

11  for  an average of at least 20 hours per week each month

12  throughout the year. The term "jobs" also includes employment

13  of an employee leased from an employee leasing company

14  licensed under chapter 468, if such employee has been

15  continuously leased to the employer for an average of at least

16  36 hours per week for more than 6 months. The person must be

17  performing such duties at a business site located in an

18  enterprise zone. The provisions of this paragraph shall expire

19  and be void on June 30, 2005.

20         (r)  "Nonbusiness income" means rents and royalties

21  from real or tangible personal property, capital gains,

22  interest, dividends, and patent and copyright royalties, to

23  the extent that they do not arise from transactions and

24  activities in the regular course of the taxpayer's trade or

25  business.  The term "nonbusiness income" does not include

26  income from tangible and intangible property if the

27  acquisition, management, and disposition of the property

28  constitute integral parts of the taxpayer's regular trade or

29  business operations, or any amounts which could be included in

30  apportionable income without violating the due process clause

31  of the United States Constitution. For purposes of this


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    CS for CS for SB 460                           First Engrossed



  1  definition, "income" means gross receipts less all expenses

  2  directly or indirectly attributable thereto.  Functionally

  3  related dividends are presumed to be business income.

  4         (s)  "Partnership" includes a syndicate, group, pool,

  5  joint venture, or other unincorporated organization through or

  6  by means of which any business, financial operation, or

  7  venture is carried on, including a limited partnership; and

  8  the term "partner" includes a member having a capital or a

  9  profits interest in a partnership.

10         (t)  "Project" means any activity undertaken by an

11  eligible sponsor, as defined in s. 220.183(2)(c), which is

12  designed to construct, improve, or substantially rehabilitate

13  housing that is affordable to low-income or very-low-income

14  households as defined in s. 420.9071(19) and (28); designed to

15  provide commercial, industrial, or public resources and

16  facilities; or designed to improve entrepreneurial and

17  job-development opportunities for low-income persons. A

18  project may be the investment necessary to increase access to

19  high-speed broadband capability in rural communities with

20  enterprise zones, including projects that result in

21  improvements to communications assets that are owned by a

22  business. A project may include the provision of museum

23  educational programs and materials that are directly related

24  to any project approved between January 1, 1996, and December

25  31, 1999, and located in an enterprise zone as referenced in

26  s. 290.00675. This paragraph does not preclude projects that

27  propose to construct or rehabilitate low-income or

28  very-low-income housing on scattered sites. The Office of

29  Tourism, Trade, and Economic Development may reserve up to 50

30  percent of the available annual tax credits under s. 220.181

31  for housing for very-low-income households pursuant to s.


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    CS for CS for SB 460                           First Engrossed



  1  420.9071(28) for the first 6 months of the fiscal year. With

  2  respect to housing, contributions may be used to pay the

  3  following eligible project-related activities:

  4         1.  Project development, impact, and management fees

  5  for low-income or very-low-income housing projects;

  6         2.  Down payment and closing costs for eligible

  7  persons, as defined in s. 420.9071(19) and (28);

  8         3.  Administrative costs, including housing counseling

  9  and marketing fees, not to exceed 10 percent of the community

10  contribution, directly related to low-income or

11  very-low-income projects; and

12         4.  Removal of liens recorded against residential

13  property by municipal, county, or special-district local

14  governments when satisfaction of the lien is a necessary

15  precedent to the transfer of the property to an eligible

16  person, as defined in s. 420.9071(19) and (28), for the

17  purpose of promoting home ownership. Contributions for lien

18  removal must be received from a nonrelated third party.

19  "Project" means any activity undertaken by an eligible

20  sponsor, as defined in s. 220.183(2)(c), which is designed to

21  construct, improve, or substantially rehabilitate housing or

22  commercial, industrial, or public resources and facilities or

23  to improve entrepreneurial and job-development opportunities

24  for low-income persons.

25  

26  The provisions of this paragraph shall expire and be void on

27  June 30, 2005.

28         (u)  "Rebuilding of an existing business" means

29  replacement or restoration of real or tangible property

30  destroyed or damaged in an emergency, as defined in paragraph

31  (i), after July 1, 1995, in an enterprise zone, by a business


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  1  entity authorized to do business in this state as defined in

  2  paragraph (e), or a bank or savings and loan association as

  3  defined in s. 220.62, subject to the tax imposed by the

  4  provisions of this chapter, located in the enterprise zone.

  5  The provisions of this paragraph shall expire and be void on

  6  June 30, 2005.

  7         (v)  "Regulations" includes rules promulgated, and

  8  forms prescribed, by the department.

  9         (w)  "Returns" includes declarations of estimated tax

10  required under this code.

11         (x)  "Secretary" means the secretary of the Department

12  of Commerce. The provisions of this paragraph shall expire and

13  be void on June 30, 2005.

14         (y)  "State," when applied to a jurisdiction other than

15  Florida, means any state of the United States, the District of

16  Columbia, the Commonwealth of Puerto Rico, any territory or

17  possession of the United States, and any foreign country, or

18  any political subdivision of any of the foregoing.

19         (z)  "Taxable year" means the calendar or fiscal year

20  upon the basis of which net income is computed under this

21  code, including, in the case of a return made for a fractional

22  part of a year, the period for which such return is made.

23         (aa)  "Taxpayer" means any corporation subject to the

24  tax imposed by this code, and includes all corporations for

25  which a consolidated return is filed under s. 220.131.

26  However, "taxpayer" does not include a corporation having no

27  individuals (including individuals employed by an affiliate)

28  receiving compensation in this state as defined in s. 220.15

29  when the only property owned or leased by said corporation

30  (including an affiliate) in this state is located at the

31  premises of a printer with which it has contracted for


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  1  printing, if such property consists of the final printed

  2  product, property which becomes a part of the final printed

  3  product, or property from which the printed product is

  4  produced.

  5         (bb)  "Functionally related dividends" include the

  6  following types of dividends:

  7         1.  Those received from a subsidiary of which the

  8  voting stock is more than 50 percent owned or controlled by

  9  the taxpayer or members of its affiliated group and which is

10  engaged in the same general line of business.

11         2.  Those received from any corporation which is either

12  a significant source of supply for the taxpayer or its

13  affiliated group or a significant purchaser of the output of

14  the taxpayer or its affiliated group, or which sells a

15  significant part of its output or obtains a significant part

16  of its raw materials or input from the taxpayer or its

17  affiliated group. "Significant" means an amount of 15 percent

18  or more.

19         3.  Those resulting from the investment of working

20  capital or some other purpose in furtherance of the taxpayer

21  or its affiliated group.

22  

23  However, dividends not otherwise subject to tax under this

24  chapter are excluded.

25         (cc)  "Child care facility startup costs" means

26  expenditures for substantial renovation, equipment, including

27  playground equipment and kitchen appliances and cooking

28  equipment, real property, including land and improvements, and

29  for reduction of debt, made in connection with a child care

30  facility as defined by s. 402.302, or any facility providing

31  daily care to children who are mildly ill, which is located in


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    CS for CS for SB 460                           First Engrossed



  1  this state on the taxpayer's premises and used by the

  2  employees of the taxpayer.

  3         (dd)  "Operation of a child care facility" means

  4  operation of a child care facility as defined by s. 402.302,

  5  or any facility providing daily care to children who are

  6  mildly ill, which is located in this state within 5 miles of

  7  at least one place of business of the taxpayer and which is

  8  used by the employees of the taxpayer.

  9         (ee)  "Citrus processing company" means a corporation

10  which, during the 60-month period ending on December 31, 1997,

11  had derived more than 50 percent of its total gross receipts

12  from the processing of citrus products and the manufacture of

13  juices.

14         (ff)  "New job has been created" means that the total

15  number of full-time jobs has increased in an enterprise zone

16  from the average of the previous 12 months, as demonstrated to

17  the department by a business located in the enterprise zone.

18         (gg)  "Jobs" means full-time positions, as consistent

19  with terms used by the Agency for Workforce Innovation and the

20  United States Department of Labor for purposes of unemployment

21  compensation tax administration and employment estimation

22  resulting directly from business operations in this state.

23  This number may not include temporary construction jobs

24  involved with the construction of facilities or any jobs that

25  have previously been included in any application for tax

26  credits under s. 220.181(1).

27         Section 6.  Effective January 1, 2002, subsections (1)

28  and (2) of section 220.181, Florida Statutes, are amended to

29  read:

30         220.181  Enterprise zone jobs credit.--

31  


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  1         (1)(a)  Beginning January July 1, 2002 1995, there

  2  shall be allowed a credit against the tax imposed by this

  3  chapter to any business located in an enterprise zone which

  4  demonstrates to the department that the total number of

  5  full-time jobs has increased from the average of the previous

  6  12 months. This credit is also available for a business that

  7  added a minimum of five new full-time jobs in an enterprise

  8  zone between July 1, 2000, and December 31, 2001 employs one

  9  or more new employees. The credit shall be computed as 20

10  follows:

11         1.  Ten percent of the actual monthly wages paid in

12  this state to each new employee hired when a new job has been

13  created, as defined under s. 220.03(1)(ff), unless the

14  business is located in a rural enterprise zone, pursuant to s.

15  290.004(8), in which case the credit shall be 30 percent of

16  the actual monthly wages paid whose wages do not exceed $1,500

17  a month. If no less than 20 percent of the employees of the

18  business are residents of an enterprise zone, excluding

19  temporary and part-time employees, the credit shall be

20  computed as 30 15 percent of the actual monthly wages paid in

21  this state to each new employee hired when a new job has been

22  created, unless the business is located in a rural enterprise

23  zone, in which case the credit shall be 45 percent of the

24  actual monthly wages paid, for a period of up to 24 12

25  consecutive months. If the new employee hired when a new job

26  is created is a participant in the welfare transition program,

27  the following credit shall be a percent of the actual monthly

28  wages paid: 40 percent for $4 above the hourly federal minimum

29  wage rate; 41 percent for $5 above the hourly federal minimum

30  wage rate; 42 percent for $6 above the hourly federal minimum

31  wage rate; 43 percent for $7 above the hourly federal minimum


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    CS for CS for SB 460                           First Engrossed



  1  wage rate; and 44 percent for $8 above the hourly federal

  2  minimum wage rate.;

  3         2.  Five percent of the first $1,500 of actual monthly

  4  wages paid in this state for each new employee whose wages

  5  exceed $1,500 a month; or

  6         3.  Fifteen percent of the first $1,500 of actual

  7  monthly wages paid in this state for each new employee who is

  8  a welfare transition program participant.

  9         (b)  This credit applies only with respect to wages

10  subject to unemployment tax and does not apply for any new

11  employee who is employed for any period less than 3 full

12  months.

13         (c)  If this credit is not fully used in any one year,

14  the unused amount may be carried forward for a period not to

15  exceed 5 years. The carryover credit may be used in a

16  subsequent year when the tax imposed by this chapter for such

17  year exceeds the credit for such year after applying the other

18  credits and unused credit carryovers in the order provided in

19  s. 220.02(8).

20         (2)  When filing for an enterprise zone jobs credit, a

21  business must file under oath with the governing body or

22  enterprise zone development agency having jurisdiction over

23  the enterprise zone where the business is located, as

24  applicable, a statement which includes:

25         (a)  For each new employee for whom this credit is

26  claimed, the employee's name and place of residence during the

27  taxable year, including the identifying number assigned

28  pursuant to s. 290.0065 to the enterprise zone in which the

29  new employee resides if the new employee is a person residing

30  in an enterprise zone, and, if applicable, documentation that

31  the employee is a qualified Job Training Partnership Act


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    CS for CS for SB 460                           First Engrossed



  1  classroom training participant or a welfare transition program

  2  participant.

  3         (b)  If applicable, the name and address of each

  4  permanent employee of the business, including, for each

  5  employee who is a resident of an enterprise zone, the

  6  identifying number assigned pursuant to s. 290.0065 to the

  7  enterprise zone in which the employee resides.

  8         (c)  The name and address of the business.

  9         (d)  The identifying number assigned pursuant to s.

10  290.0065 to the enterprise zone in which the eligible business

11  is located.

12         (e)  The salary or hourly wages paid to each new

13  employee claimed.

14         (f)  Demonstration to the department that the total

15  number of full-time jobs has increased from the average of the

16  previous 12 months.

17         (g)(f)  Whether the business is a small business as

18  defined by s. 288.703(1).

19         Section 7.  Subsections (1), (2), (3), and (4) of

20  section 220.183, Florida Statutes, are amended to read:

21         220.183  Community contribution tax credit.--

22         (1)  AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX

23  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM

24  SPENDING.--

25         (a)  There shall be allowed a credit of 50 percent of a

26  community contribution against any tax due for a taxable year

27  under this chapter.

28         (b)  No business firm shall receive more than $200,000

29  in annual tax credits for all approved community contributions

30  made in any one year.

31  


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  1         (c)  The total amount of tax credit which may be

  2  granted for all programs approved under this section, s.

  3  212.08(5)(q), and s. 624.5105 is $10 million annually.

  4         (d)  All proposals for the granting of the tax credit

  5  shall require the prior approval of the Office of Tourism,

  6  Trade, and Economic Development.

  7         (e)  If the credit granted pursuant to this section is

  8  not fully used in any one year because of insufficient tax

  9  liability on the part of the business firm, the unused amount

10  may be carried forward for a period not to exceed 5 years. The

11  carryover credit may be used in a subsequent year when the tax

12  imposed by this chapter for such year exceeds the credit for

13  such year under this section after applying the other credits

14  and unused credit carryovers in the order provided in s.

15  220.02(8).

16         (f)  A taxpayer who files a Florida consolidated return

17  as a member of an affiliated group pursuant to s. 220.131(1)

18  may be allowed the credit on a consolidated return basis.

19         (g)  A taxpayer who is eligible to receive the credit

20  provided for in s. 624.5105 is not eligible to receive the

21  credit provided by this section.

22         (2)  ELIGIBILITY REQUIREMENTS.--

23         (a)  All community contributions by a business firm

24  shall be in the form specified in s. 220.03(1)(d).

25         (b)  All community contributions must be reserved

26  exclusively for use in projects as defined in s. 220.03(1)(t).

27  The Office of Tourism, Trade, and Economic Development may

28  reserve up to 50 percent of the available annual tax credits

29  for housing for very-low-income households pursuant to s.

30  420.9071(28), for the first 6 months of the fiscal year.

31  


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  1         (c)  The project must be undertaken by an "eligible

  2  sponsor," defined here as:

  3         1.  A community action program;

  4         2.  A nonprofit community-based community development

  5  organization whose mission is the provision of housing for

  6  low-income or very-low-income households or increasing

  7  entrepreneurial and  job-development opportunities for

  8  low-income persons corporation;

  9         3.  A neighborhood housing services corporation;

10         4.  A local housing authority, created pursuant to

11  chapter 421;

12         5.  A community redevelopment agency, created pursuant

13  to s. 163.356;

14         6.  The Florida Industrial Development Corporation;

15         7.  An historic preservation district agency or

16  organization;

17         8.  A regional workforce board private industry

18  council;

19         9.  A direct-support organization as provided in s.

20  240.551;

21         10.  An enterprise zone development agency created

22  pursuant to s. 290.0056 s. 290.0057; or

23         11.  A community-based organization incorporated under

24  chapter 617 which is recognized as educational, charitable, or

25  scientific pursuant to s. 501(c)(3) of the Internal Revenue

26  Code and whose by-laws and articles of incorporation include

27  affordable housing, economic development, or community

28  development as the primary mission of the corporation;

29         12.  Units of local government;

30         13.  Units of state government; or

31  


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  1         14.11.  Such other agency as the Office of Tourism,

  2  Trade, and Economic Development may, from time to time,

  3  designate by rule.

  4  

  5  In no event shall a contributing business firm have a

  6  financial interest in the eligible sponsor.

  7         (d)  The project shall be located in an area designated

  8  as an enterprise zone or a Front Porch Florida Community

  9  pursuant to s. 14.2015(9)(b) pursuant to s. 290.0065. Any

10  project designed to construct or rehabilitate housing for

11  low-income or very-low-income households as defined in s.

12  420.9071(19) and (28) low-income housing is exempt from the

13  area requirement of this paragraph. This section does not

14  preclude projects that propose to construct or rehabilitate

15  housing for low-income or very-low-income households on

16  scattered sites. Any project designed to provide increased

17  access to high-speed broadband capabilities which includes

18  coverage of a rural enterprise zone may locate the project's

19  infrastructure in any area of a rural county.

20         (3)  APPLICATION REQUIREMENTS.--

21         (a)  Any eligible sponsor wishing to participate in

22  this program must submit a proposal to the Office of Tourism,

23  Trade, and Economic Development which sets forth the sponsor,

24  the project, the area in which the project is located, and

25  such supporting information as may be prescribed by rule. The

26  proposal shall also contain a resolution from the local

27  governmental unit in which it is located certifying that the

28  project is consistent with local plans and regulations.

29         (b)  Any business wishing to participate in this

30  program must submit an application for tax credit to the

31  Office of Tourism, Trade, and Economic Development, which


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  1  application sets forth the sponsor; the project; and the type,

  2  value, and purpose of the contribution. The sponsor shall

  3  verify the terms of the application and indicate its receipt

  4  of willingness to receive the contribution, which verification

  5  indicate its willingness to receive the contribution, which

  6  verification must shall be in writing and shall accompany the

  7  application for tax credit.

  8         (c)  The business firm must submit a separate

  9  application for tax credit for each individual contribution

10  that which it makes proposes to contribute to each individual

11  project.

12         (4)  ADMINISTRATION.--

13         (a)  The Office of Tourism, Trade, and Economic

14  Development has authority to adopt rules pursuant to ss.

15  120.536(1) and 120.54 to implement the provisions of this

16  section, including rules for the approval or disapproval of

17  proposals by business firms.

18         (b)  The decision of the Office of Tourism, Trade, and

19  Economic Development shall be in writing, and, if approved,

20  the notification must proposal shall state the maximum credit

21  allowable to the business firm. A copy of the decision shall

22  be transmitted to the executive director of the Department of

23  Revenue, who shall apply such credit to the tax liability of

24  the business firm.

25         (c)  The Office of Tourism, Trade, and Economic

26  Development shall periodically monitor all projects in a

27  manner consistent with available resources to ensure that

28  resources are utilized in accordance with this section;

29  however, each project shall be reviewed no less often than

30  once every 2 years.

31  


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  1         (d)  The Department of Revenue has authority to adopt

  2  rules pursuant to ss. 120.536(1) and 120.54 to implement the

  3  provisions of this section.

  4         (e)  The Office of Tourism, Trade, and Economic

  5  Development shall, in consultation with the Department of

  6  Community Affairs, the Florida Housing Finance Corporation,

  7  and the statewide and regional housing and financial

  8  intermediaries, market the availability of the community

  9  contribution tax credit program to community-based

10  organizations.

11         Section 8.  Section 288.018, Florida Statutes, is

12  amended to read:

13         288.018  Regional Rural Development Grants Program.--

14         (1)  The Office of Tourism, Trade, and Economic

15  Development shall establish a matching grant program to

16  provide funding to regionally based economic development

17  organizations representing rural counties and communities for

18  the purpose of building the professional capacity of their

19  organizations. The Office of Tourism, Trade, and Economic

20  Development is authorized to approve, on an annual basis,

21  grants to such regionally based economic development

22  organizations. The maximum amount an organization may receive

23  in any year will be $35,000, or $100,000 in a rural area of

24  critical economic concern recommended by the Rural Economic

25  Development Initiative and designated by the Governor, and

26  must be matched each year by an equivalent amount of nonstate

27  resources.

28         (2)  In approving the participants, the Office of

29  Tourism, Trade, and Economic Development shall consider the

30  demonstrated need of the applicant for assistance and require

31  the following:


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  1         (a)  Documentation of official commitments of support

  2  from each of the units of local government represented by the

  3  regional organization.

  4         (b)  Demonstration that each unit of local government

  5  has made a financial or in-kind commitment to the regional

  6  organization.

  7         (c)  Demonstration that the private sector has made

  8  financial or in-kind commitments to the regional organization.

  9         (d)  Demonstration that the organization is in

10  existence and actively involved in economic development

11  activities serving the region.

12         (e)  Demonstration of the manner in which the

13  organization is or will coordinate its efforts with those of

14  other local and state organizations.

15         (3)  The Office of Tourism, Trade, and Economic

16  Development may also contract for the development of an

17  enterprise zone web portal or web sites for each enterprise

18  zone which will be used to market the program for job creation

19  in disadvantaged urban and rural enterprise zones. Each

20  enterprise zone web page should include downloadable links to

21  state forms and information, as well as local message boards

22  that help businesses and residents receive information

23  concerning zone boundaries, job openings, zone programs, and

24  neighborhood improvement activities.

25         (4)(3)  The Office of Tourism, Trade, and Economic

26  Development may expend up to $750,000 $600,000 each fiscal

27  year from funds appropriated to the Rural Community

28  Development Revolving Loan Fund for the purposes outlined in

29  this section. The Office of Tourism, Trade, and Economic

30  Development may contract with Enterprise Florida, Inc., for

31  the administration of the purposes specified in this section.


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  1  Funds released to Enterprise Florida, Inc., for this purpose

  2  shall be released quarterly and shall be calculated based on

  3  the applications in process.

  4         Section 9.  Section 288.019, Florida Statutes, is

  5  created to read:

  6         288.019  Rural considerations in grant review and

  7  evaluation processes.--Notwithstanding any other law, and to

  8  the fullest extent possible, the member agencies and

  9  organizations of the Rural Economic Development Initiative

10  (REDI) as defined in s. 288.0656(6)(a) shall review all grant

11  and loan application evaluation criteria to ensure the fullest

12  access for rural counties as defined in s. 288.0656(2)(b) to

13  resources available throughout the state.

14         (1)  Each REDI agency and organization shall review all

15  evaluation and scoring procedures and develop modifications to

16  those procedures which minimize the impact of a project within

17  a rural area.

18         (2)  Evaluation criteria and scoring procedures must

19  provide for an appropriate ranking based on the proportionate

20  impact that projects have on a rural area when compared with

21  similar project impacts on an urban area.

22         (3)  Evaluation criteria and scoring procedures must

23  recognize the disparity of available fiscal resources for an

24  equal level of financial support from an urban county and a

25  rural county.

26         (a)  The evaluation criteria should weight contribution

27  in proportion to the amount of funding available at the local

28  level.

29         (b)  In-kind match should be allowed and applied as

30  financial match when a county is experiencing financial

31  distress through elevated unemployment at a rate in excess of


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  1  the state's average by 5 percentage points or because of the

  2  loss of its ad valorem base.

  3         (4)  For existing programs, the modified evaluation

  4  criteria and scoring procedure must be delivered to the Office

  5  of Tourism, Trade, and Economic Development for distribution

  6  to the REDI agencies and organizations. The REDI agencies and

  7  organizations shall review and make comments. Future rules,

  8  programs, evaluation criteria, and scoring processes must be

  9  brought before a REDI meeting for review, discussion, and

10  recommendation to allow rural counties fuller access to the

11  state's resources.

12         Section 10.  Subsection (2) of section 288.065, Florida

13  Statutes, is amended to read:

14         288.065  Rural Community Development Revolving Loan

15  Fund.--

16         (2)  The program shall provide for long-term loans,

17  loan guarantees, and loan loss reserves to units of local

18  governments, or economic development organizations

19  substantially underwritten by a unit of local government,

20  within counties with populations of 75,000 or less, or any

21  county that has a population of 100,000 or less and is

22  contiguous to a county with a population of 75,000 or less, as

23  determined by the most recent official estimate pursuant to s.

24  186.901, residing in incorporated and unincorporated areas of

25  the county, or to units of local government, or economic

26  development organizations substantially underwritten by a unit

27  of local government, within a rural area of critical economic

28  concern. Requests for loans shall be made by application to

29  the Office of Tourism, Trade, and Economic Development. Loans

30  shall be made pursuant to agreements specifying the terms and

31  conditions agreed to between the applicant local government


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  1  and the Office of Tourism, Trade, and Economic Development.

  2  The loans shall be the legal obligations of the applicant

  3  local government. All repayments of principal and interest

  4  shall be returned to the loan fund and made available for

  5  loans to other applicants. However, in a rural area of

  6  critical economic concern designated by the Governor, and upon

  7  approval by the Office of Tourism, Trade, and Economic

  8  Development, repayments of principal and interest may be

  9  retained by the applicant a unit of local government if such

10  repayments are dedicated and matched to fund regionally based

11  economic development organizations representing the rural area

12  of critical economic concern.

13         Section 11.  Subsection (6) of section 288.0656,

14  Florida Statutes, is amended to read:

15         288.0656  Rural Economic Development Initiative.--

16         (6)(a)  By No later than August 1 of each year, 1999,

17  the head of each of the following agencies and organizations

18  shall designate a high-level staff person from within the

19  agency or organization to serve as the REDI representative for

20  the agency or organization:

21         1.  The Department of Community Affairs.

22         2.  The Department of Transportation.

23         3.  The Department of Environmental Protection.

24         4.  The Department of Agriculture and Consumer

25  Services.

26         5.  The Department of State.

27         6.  The Department of Health.

28         7.  The Department of Children and Family Services.

29         8.  The Department of Corrections.

30         9.  The Agency for Workforce Innovation Department of

31  Labor and Employment Security.


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  1         10.  The Department of Education.

  2         11.  The Department of Juvenile Justice.

  3         12.11.  The Fish and Wildlife Conservation Commission.

  4         13.12.  Each water management district.

  5         14.13.  Enterprise Florida, Inc.

  6         15.  Workforce Florida, Inc.

  7         16.14.  The Florida Commission on Tourism or VISIT

  8  Florida.

  9         17.15.  The Florida Regional Planning Council

10  Association.

11         18.16.  The Florida State Rural Development Council.

12         19.17.  The Institute of Food and Agricultural Sciences

13  (IFAS).

14  

15  An alternate for each designee shall also be chosen, and the

16  names of the designees and alternates shall be sent to the

17  director of the Office of Tourism, Trade, and Economic

18  Development.

19         (b)  Each REDI representative must have comprehensive

20  knowledge of his or her agency's functions, both regulatory

21  and service in nature, and of the state's economic goals,

22  policies, and programs. This person shall be the primary point

23  of contact for his or her agency with REDI on issues and

24  projects relating to economically distressed rural communities

25  and with regard to expediting project review, shall ensure a

26  prompt effective response to problems arising with regard to

27  rural issues, and shall work closely with the other REDI

28  representatives in the identification of opportunities for

29  preferential awards of program funds and allowances and waiver

30  of program requirements when necessary to encourage and

31  


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  1  facilitate long-term private capital investment and job

  2  creation.

  3         (c)  The REDI representatives shall work with REDI in

  4  the review and evaluation of statutes and rules for adverse

  5  impact on rural communities and the development of alternative

  6  proposals to mitigate that impact.

  7         (d)  Each REDI representative shall be responsible for

  8  ensuring that each district office or facility of his or her

  9  agency is informed about the Rural Economic Development

10  Initiative and for providing assistance throughout the agency

11  in the implementation of REDI activities.

12         Section 12.  Section 288.1088, Florida Statutes, is

13  amended to read:

14         288.1088  Quick Action Closing Fund.--

15         (1)(a)  The Legislature finds that attracting,

16  retaining, and providing favorable conditions for the growth

17  of certain high-impact business facilities, privately

18  developed critical rural infrastructure, or key facilities in

19  economically distressed urban or rural communities which

20  provide provides widespread economic benefits to the public

21  through high-quality employment opportunities in such

22  facilities or and in related facilities attracted to the

23  state, through the increased tax base provided by the

24  high-impact facility and related businesses in related

25  sectors, through an enhanced entrepreneurial climate in the

26  state and the resulting business and employment opportunities,

27  and through the stimulation and enhancement of the state's

28  universities and community colleges. In the global economy,

29  there exists serious and fierce international competition for

30  these facilities, and in most instances, when all available

31  resources for economic development have been used, the state


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  1  continues to encounter severe competitive disadvantages in

  2  vying for these high-impact business facilities. Florida's

  3  rural areas must provide a competitive environment for

  4  business in the information age. This often requires an

  5  incentive to make it feasible for private investors to provide

  6  infrastructure in those areas.

  7         (b)  The Legislature therefore declares that sufficient

  8  resources shall be available to respond to extraordinary

  9  economic opportunities and to compete effectively for these

10  high-impact business facilities, critical private

11  infrastructure in rural areas, and key businesses in

12  economically distressed urban or rural communities.

13         (2)  There is created within the Office of Tourism,

14  Trade, and Economic Development the Quick Action Closing Fund.

15         (3)(a)  Enterprise Florida, Inc., shall evaluate

16  individual proposals for high-impact business facilities and

17  forward recommendations regarding the use of moneys in the

18  fund for such facilities to the director of the Office of

19  Tourism, Trade, and Economic Development. Such evaluation and

20  recommendation must include, but need not be limited to:

21         1.  A description of the type of facility or

22  infrastructure, its operations business operation, and the

23  associated product or service associated with the facility.

24         2.  The number of full-time-equivalent jobs that will

25  be created by the facility and the total estimated average

26  annual wages of those jobs or, in the case of privately

27  developed rural infrastructure, the types of business

28  activities and jobs stimulated by the investment.

29         3.  The cumulative amount of investment to be dedicated

30  to the facility within a specified period.

31  


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  1         4.  A statement of any special impacts the facility is

  2  expected to stimulate in a particular business sector in the

  3  state or regional economy or in the state's universities and

  4  community colleges.

  5         5.  A statement of the role the incentive is expected

  6  to play in the decision of the applicant business to locate or

  7  expand in this state or for the private investor to provide

  8  critical rural infrastructure.

  9         (b)  Upon receipt of the evaluation and recommendation

10  from Enterprise Florida, Inc., the director shall recommend

11  approval or disapproval of a project for receipt of funds from

12  the Quick Action Closing Fund to the Governor. In recommending

13  a project high-impact business facility, the director shall

14  include proposed performance conditions that the project

15  facility must meet to obtain incentive funds. The Governor

16  shall consult with the President of the Senate and the Speaker

17  of the House of Representatives before giving final approval

18  for a project.  The Executive Office of the Governor shall

19  recommend approval of a project and release of funds pursuant

20  to the legislative consultation and review requirements set

21  forth in s. 216.177.  The recommendation must include proposed

22  performance conditions the project must meet to obtain funds.

23         (c)  Upon the approval of the Governor, the director of

24  the Office of Tourism, Trade, and Economic Development and the

25  high-impact business shall enter into a contract that sets

26  forth the conditions for payment of moneys from the fund. The

27  contract must include the total amount of funds awarded; the

28  performance conditions that must be met to obtain the award,

29  including, but not limited to, net new employment in the

30  state, average salary, and total capital investment;

31  demonstrate a baseline of current service and a measure of


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  1  enhanced capability; the methodology for validating

  2  performance; the schedule of payments from the fund; and

  3  sanctions for failure to meet performance conditions.

  4         (d)  Enterprise Florida, Inc., shall validate

  5  contractor performance. Such validation shall be reported

  6  within 6 months after completion of the contract to the

  7  Governor, President of the Senate, and the Speaker of the

  8  House of Representatives.

  9         Section 13.  Subsection (2) of section 288.9015,

10  Florida Statutes, is amended to read:

11         288.9015  Enterprise Florida, Inc.; purpose; duties.--

12         (2)  It shall be the responsibility of Enterprise

13  Florida, Inc., to aggressively market Florida's rural

14  communities, and distressed urban communities, and enterprise

15  zones as locations for potential new investment, to

16  aggressively assist in the retention and expansion of existing

17  businesses in these communities, and to aggressively assist

18  these communities in the identification and development of new

19  economic development opportunities for job creation, fully

20  marketing state incentive programs such as the Qualified

21  Target Industry Tax Refund Program under s. 288.106 and the

22  Quick Action Closing Fund under s. 288.1088 in economically

23  distressed areas.

24         Section 14.  Section 290.004, Florida Statutes, is

25  amended to read:

26         290.004  Definitions relating to Florida Enterprise

27  Zone Act.--As used in ss. 290.001-290.016:

28         (1)  "Community investment corporation" means a black

29  business investment corporation, a certified development

30  corporation, a small business investment corporation, or other

31  similar entity incorporated under Florida law that has limited


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  1  its investment policy to making investments solely in minority

  2  business enterprises.

  3         (2)  "Department" means the Department of Commerce.

  4         (3)  "Director" means the director of the Office of

  5  Tourism, Trade, and Economic Development.

  6         (4)  "Governing body" means the council or other

  7  legislative body charged with governing the county or

  8  municipality.

  9         (5)  "Interagency coordinating council" means the

10  Enterprise Zone Interagency Coordinating Council created

11  pursuant to s. 290.009.

12         (6)  "Minority business enterprise" has the same

13  meaning as in s. 288.703.

14         (7)  "Office" means the Office of Tourism, Trade, and

15  Economic Development.

16         (8)  "Rural enterprise zone" means an enterprise zone

17  that is nominated by a county having a population of 75,000 or

18  fewer, or a county having a population of 100,000 or fewer

19  which is contiguous to a county having a population of 75,000

20  or fewer, or by a municipality in such a county, or by such a

21  county and one or more municipalities. An enterprise zone

22  designated in accordance with s. 370.28 or s. 290.0065(5)(b),

23  is considered to be a rural enterprise zone.

24         (9)(8)  "Secretary" means the Secretary of Commerce.

25         (10)(9)  "Small business" has the same meaning as in s.

26  288.703.

27         Section 15.  Enterprise zone designation for Sarasota

28  County or Sarasota County and Sarasota.--Sarasota County, or

29  Sarasota County and the City of Sarasota jointly, may apply to

30  the Office of Tourism, Trade, and Economic Development for

31  designation of one enterprise zone within the county, or


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  1  within both the county and the municipality, which zone

  2  encompasses an area that is south of the north county line,

  3  west of Tuttle Avenue, north of 10th Street, and east of U.S.

  4  Highway 41. The application must be submitted by December 31,

  5  2001, and must comply with the requirements of section

  6  290.0055, Florida Statutes. Notwithstanding the provisions of

  7  section 290.0065, Florida Statutes, limiting the total number

  8  of enterprise zones designated and the number of enterprise

  9  zones within a population category, the Office of Tourism,

10  Trade, and Economic Development may designate one enterprise

11  zone under this section. The Office of Tourism, Trade, and

12  Economic Development shall establish the initial effective

13  date of the enterprise zone designated under this section.

14         Section 16.  Section 290.00555, Florida Statutes, is

15  amended to read:

16         290.00555  Satellite enterprise zones.--Before December

17  31, 1999, Any municipality an area of which has previously

18  received designation as an enterprise zone in the population

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

20  satellite enterprise zone not exceeding 1.5 square miles in

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

22  290.0055(4), or any other law, in addition to the previously

23  designated enterprise zone boundaries. The Office of Tourism,

24  Trade, and Economic Development shall amend the boundaries of

25  the areas previously designated by any such municipality as

26  enterprise zones upon receipt of a resolution adopted by the

27  municipality describing the satellite enterprise zone areas,

28  as long as the additional areas are consistent with the

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

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

31  apply to such satellite enterprise zone areas.


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  1         Section 17.  Satellite enterprise zones may be created

  2  pursuant to section 290.00555, Florida Statutes, effective

  3  retroactively to December 31, 1999. Resolutions adopted to

  4  create satellite enterprise zones under this section must be

  5  submitted to the Office of Tourism, Trade, and Economic

  6  Development no later than August 1, 2001. The Office of

  7  Tourism, Trade, and Economic Development must amend the

  8  boundaries of previously designated enterprise zones to create

  9  eligible satellite enterprise zones no later than September 1,

10  2001. Notwithstanding the time limitations contained in

11  chapter 212, Florida Statutes, a business in a satellite

12  enterprise zone designated under this section which was

13  eligible to receive tax incentives pursuant to section

14  212.08(5)(g) and (h) and section 212.096, Florida Statutes,

15  during the period beginning December 31, 1999, and ending on

16  the date of the creation of the satellite enterprise zone,

17  must submit an application for the tax incentives by December

18  1, 2001. All other requirements of the enterprise zone program

19  apply to such a business.

20         Section 18.  Section 290.0065, Florida Statutes, is

21  amended to read:

22         290.0065  State designation of enterprise zones.--

23         (1)  Upon application of the governing body of a county

24  or municipality or of a county and one or more municipalities

25  jointly pursuant to s. 290.0055, Enterprise Florida, Inc., and

26  the office department, in consultation with the interagency

27  coordinating council, shall determine which areas nominated by

28  such governing bodies meet the criteria outlined in s.

29  290.0055 and are the most appropriate for designation as state

30  enterprise zones. The office department is authorized to

31  designate up to 5 areas within each of the categories


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  1  established in subparagraphs (3)(a)1., 2., 3., 4., and 5.,

  2  except that the office department may only designate a total

  3  of 20 areas as enterprise zones. The office department shall

  4  not designate more than three enterprise zones in any one

  5  county. All designations, including any provision for

  6  redesignations, of state enterprise zones pursuant to this

  7  section shall be effective July 1, 1995.

  8         (2)  Each application made pursuant to s. 290.0055

  9  shall be ranked competitively within the appropriate category

10  established pursuant to subsection (3) based on the pervasive

11  poverty, unemployment, and general distress of the area; the

12  strategic plan, including local fiscal and regulatory

13  incentives, prepared pursuant to s. 290.0057; and the

14  prospects for new investment and economic development in the

15  area. Pervasive poverty, unemployment, and general distress

16  shall be weighted 35 percent; strategic plan and local fiscal

17  and regulatory incentives shall be weighted 40 percent; and

18  prospects for new investment and economic development in the

19  area shall be weighted 25 percent.

20         (3)(a)  Each area designated as an enterprise zone

21  pursuant to this section shall be placed in one of the

22  following categories based on the 1990 census:

23         1.  Communities consisting of census tracts in areas

24  having a total population of 150,000 persons or more.

25         2.  Communities consisting of census tracts in areas

26  having a total population of 50,000 persons or more but less

27  than 150,000 persons.

28         3.  Communities having a population of 20,000 persons

29  or more but less than 50,000 persons.

30         4.  Communities having a population of 7,500 persons or

31  more but less than 20,000 persons.


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  1         5.  Communities having a population of less than 7,500

  2  persons.

  3         (b)  Any area authorized to be an enterprise zone by

  4  both a county and a municipality shall be placed in the

  5  appropriate category established under paragraph (a) in which

  6  an application by the municipality would have been considered

  7  if the municipality had acted alone, if at least 60 percent of

  8  the population of the area authorized to be an enterprise zone

  9  resides within the municipality. An area authorized to be an

10  enterprise zone by a county and one or more municipalities

11  shall be placed in the category in which an application by the

12  municipality with the highest percentage of residents in such

13  area would have been considered if such municipality had

14  authorized the area to be an enterprise zone. An area

15  authorized to be an enterprise zone by a county as defined by

16  s. 125.011(1) shall be placed in the category in which an

17  application by the municipality in which the area is located

18  would have been considered if the municipality had authorized

19  such area to be an enterprise zone. An area authorized to be

20  an enterprise zone by a county as defined by s. 125.011(1)

21  which area is located in two or more municipalities shall be

22  placed in the category in which an application by the

23  municipality with the highest percentage of residents in such

24  area would have been considered if such municipality had

25  authorized such area to be an enterprise zone.

26         (4)(a)  Notwithstanding s. 290.0055, any area existing

27  as a state enterprise zone as of the effective date of this

28  section and originally approved through a joint application

29  from a county and municipality, or through an application from

30  a county as defined in s. 125.011(1), shall be redesignated as

31  a state enterprise zone upon the creation of an enterprise


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  1  zone development agency pursuant to s. 290.0056 and the

  2  completion of a strategic plan pursuant to s. 290.0057.  Any

  3  area redesignated pursuant to this subsection, other than an

  4  area located in a county defined in s. 125.011(1), may be

  5  relocated or modified by the appropriate governmental bodies.

  6  Such relocation or modification shall be identified in the

  7  strategic plan and shall meet the requirements for designation

  8  as established by s. 290.005. Any relocation or modification

  9  shall be submitted on or before June 1, 1996.

10         (b)  The office department shall place any area

11  designated as a state enterprise zone pursuant to this

12  subsection in the appropriate category established in

13  subsection (3), and include such designations within the

14  limitations on state enterprise zone designations set out in

15  subsection (1).

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 by s. 125.011(1),

19  may not apply for designation of another area.

20         (5)  Notwithstanding s. 290.0055, an area designated as

21  a federal empowerment zone or enterprise community pursuant to

22  Title XIII of the Omnibus Budget Reconciliation Act of 1993,

23  the Taxpayer Relief Act of 1997, or the 1999 Agricultural

24  Appropriations Act shall be designated a state enterprise zone

25  as follows:

26         (a)  An area designated as an urban empowerment zone or

27  urban enterprise community pursuant to Title XIII of the

28  Omnibus Budget Reconciliation Act of 1993 or the Taxpayer

29  Relief Act of 1997 shall be designated a state enterprise zone

30  by the office department upon completion of the requirements

31  set out in paragraph (d), except in the case of a county as


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  1  defined in s. 125.011(1) which, notwithstanding s. 290.0055,

  2  may incorporate and include such designated urban empowerment

  3  zone or urban enterprise community areas within the boundaries

  4  of its state enterprise zones without any limitation as to

  5  size.

  6         (b)  An area designated as a rural empowerment zone or

  7  rural enterprise community pursuant to Title XIII of the

  8  Omnibus Budget Reconciliation Act of 1993 or the 1999

  9  Agricultural Appropriations Act shall be designated a state

10  rural enterprise zone by the office department upon completion

11  of the requirements set out in paragraph (d) and may

12  incorporate and include such designated rural empowerment zone

13  or rural enterprise community within the boundaries of its

14  state enterprise zones without any limitation as to size.

15         (c)  Any county or municipality having jurisdiction

16  over an area designated as a state enterprise zone pursuant to

17  this subsection, other than a county defined in s. 125.011(1),

18  may not apply for designation of another area.

19         (d)  Prior to designating such areas as state

20  enterprise zones, the office department shall ensure that the

21  governing body having jurisdiction over the zone submits the

22  strategic plan required pursuant to 7 C.F.R. part 25 or 24

23  C.F.R. part 597 to the office department, and creates an

24  enterprise zone development agency pursuant to s. 290.0056.

25         (e)  The office department shall place any area

26  designated as a state enterprise zone pursuant to this

27  subsection in the appropriate category established in

28  subsection (3), and include such designations within the

29  limitations on state enterprise zone designations set out in

30  subsection (1).

31  


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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)  Such guidelines rules shall provide for the

  7  measurement of pervasive poverty, unemployment, and general

  8  distress using the criteria outlined by s. 290.0058.

  9         (c)  Such guidelines rules shall provide for the

10  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.

31  


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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)  Such guidelines may rules shall provide methods

  6  for evaluating the prospects for new investment and economic

  7  development in the area, including a review and evaluation of

  8  any previous state enterprise zones located in the area.

  9         (7)  Upon approval by the director secretary of a

10  resolution authorizing an area to be an enterprise zone

11  pursuant to this section, the office department shall assign a

12  unique identifying number to that resolution. The office

13  department shall provide the Department of Revenue and

14  Enterprise Florida, Inc., with a copy of each resolution

15  approved, together with its identifying number.

16         (8)(a)  Notwithstanding s. 290.0055, any area existing

17  as a state enterprise zone as of December 30, 1994, which has

18  received at least $1 million in state community development

19  funds and at least $500,000 in federal community development

20  funds, which has less than 300 businesses located within the

21  boundaries of the enterprise zone, and which has been

22  designated by the United States Department of Agriculture as a

23  "Champion Community" shall be redesignated as a state

24  enterprise zone upon the creation of an enterprise zone

25  development agency pursuant to s. 290.0056 and the completion

26  of a strategic plan pursuant to s. 290.0057.

27         (b)  Such designation shall be in addition to the

28  limitations of state enterprise zone designation set out in

29  subsection (1).

30         (9)  The Office of Tourism, Trade, and Economic

31  Development may amend the boundaries of any enterprise zone


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  1  designated by the state pursuant to this section, consistent

  2  with the categories, criteria, and limitations imposed in this

  3  section upon the establishment of such enterprise zone and

  4  only if consistent with the determinations made in s.

  5  290.0058(2).

  6         (9)(10)  Before December 31, 1998, the governing body

  7  of a county in which an enterprise zone designated pursuant to

  8  paragraph (5)(b) is located may apply to the Office of

  9  Tourism, Trade, and Economic Development to amend the

10  boundaries of the enterprise zone for the purpose of replacing

11  areas not suitable for development.  The Office of Tourism,

12  Trade, and Economic Development shall approve the application

13  if it does not increase the overall size of the enterprise

14  zone.  Except that upon the request of the governing body of a

15  home rule charter county, or any county the government of

16  which has been consolidated with the government of one or more

17  municipalities in accordance with s. 9, Art. VIII of the State

18  Constitution of 1885, as preserved by s. 6(e), Art. VIII of

19  the State Constitution as revised in 1968 and subsequently

20  amended, the Office of Tourism, Trade, and Economic

21  Development may amend the boundaries of an area designated as

22  an enterprise zone upon the receipt of a resolution adopted by

23  such governing body describing the amended boundaries, so long

24  as the added area does not increase the overall size of the

25  expanded zone more than its original size or 20 square miles,

26  whichever is larger, and is consistent with the categories,

27  criteria, and limitations imposed by s. 290.0055.

28         (10)(11)  Before December 31, 1999, any county as

29  defined in s. 125.011(1) may create a satellite enterprise

30  zone not exceeding 3 square miles in area outside of and,

31  notwithstanding anything contained in s. 290.0055(4) or


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  1  elsewhere, in addition to the previously designated 20 square

  2  miles of enterprise zones. The Office of Tourism, Trade, and

  3  Economic Development shall amend the boundaries of the areas

  4  previously designated by any such county as enterprise zones

  5  upon the receipt of a resolution adopted by such governing

  6  body describing the satellite enterprise zone, as long as the

  7  additional area is consistent with the categories, criteria,

  8  and limitations imposed by s. 290.0055, provided that the

  9  20-square-mile limitation and the requirements imposed by s.

10  290.0055(4)(d) do not apply to such satellite enterprise zone.

11         Section 19.  Section 290.00676, Florida Statutes, is

12  created to read:

13         290.00676  Amendment of rural enterprise zone

14  boundaries.--Notwithstanding any other law, upon

15  recommendation by Enterprise Florida, Inc., the Office of

16  Tourism, Trade, and Economic Development may approve requests

17  to amend the boundaries of rural enterprise zones as defined

18  in s. 290.004(8). Boundary amendments authorized by this

19  section are subject to the following requirements:

20         (1)  The amendment may increase the size of the rural

21  enterprise zone up to a maximum zone size of 20 square miles.

22         (2)  The amendment may increase the zone's number of

23  noncontiguous areas by one, if the additional noncontiguous

24  area has zero population. For purposes of this subsection, the

25  pervasive poverty criteria may be set aside for the addition

26  of a noncontiguous area.

27         (3)  The local enterprise zone development agency must

28  request the amendment from Enterprise Florida, Inc., prior to

29  December 30, 2001. The request must contain maps and

30  sufficient information to allow the office to determine the

31  


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  1  number of noncontiguous areas and the total size of the rural

  2  enterprise zone.

  3         Section 20.  Section 290.00677, Florida Statutes, is

  4  created to read:

  5         290.00677  Rural enterprise zones; special

  6  qualifications.--

  7         (1)  Notwithstanding the enterprise zone residency

  8  requirements set out in s. 212.096(1)(c), eligible businesses

  9  as defined by s. 212.096(1)(a), located in rural enterprise

10  zones as defined by s. 290.004, may receive the basic minimum

11  credit provided under s. 212.096 for creating a new job and

12  hiring a person residing within the jurisdiction of a rural

13  county, as defined by s. 288.106(1)(r). All other provisions

14  of s. 212.096, including, but not limited to, those relating

15  to the award of enhanced credits, apply to such businesses.

16         (2)  Notwithstanding the enterprise zone residency

17  requirements set out in s. 220.03(1)(q), eligible businesses

18  as defined by s. 212.096(1)(a), located in rural enterprise

19  zones as defined in s. 290.004, may receive the basic minimum

20  credit provided under s. 220.181 for creating a new job and

21  hiring a person residing within the jurisdiction of a rural

22  county, as defined by s. 288.106(1)(r). All other provisions

23  of s. 220.181, including, but not limited to, those relating

24  to the award of enhanced credits apply to such businesses.

25         Section 21.  Section 290.00694, Florida Statutes, is

26  created to read:

27         290.00694  Enterprise zone designation for rural

28  communities.--An area designated as a rural champion community

29  under the Taxpayer Relief Act of 1997 or a community within a

30  designated rural area of critical economic concern under s.

31  288.0656 may submit an application to Enterprise Florida,


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  1  Inc., for review and recommendation to the office for

  2  designation as an enterprise zone. The application must be

  3  submitted by December 31, 2001. Notwithstanding the provisions

  4  of s. 290.0065 limiting the total number of enterprise zones

  5  designated and the number of enterprise zones within a

  6  population category, the Office of Tourism, Trade, and

  7  Economic Development may designate enterprise zones under this

  8  section. Upon completion of the requirements set out in s.

  9  290.0065(5)(d), the Office of Tourism, Trade, and Economic

10  Development shall establish the initial effective date of the

11  enterprise zones designated pursuant to this section. Only one

12  community in each county in a rural area of critical economic

13  concern may be designated as an enterprise zone.

14         Section 22.  Subsection (3) of section 290.007, Florida

15  Statutes, is amended to read:

16         290.007  State incentives available in enterprise

17  zones.--The following incentives are provided by the state to

18  encourage the revitalization of enterprise zones:

19         (3)  The community contribution tax credits provided in

20  ss. 212.08, 220.183, and 624.5105.

21         Section 23.  Subsection (7) is added to section

22  290.048, Florida Statutes, to read:

23         290.048  General powers of Department of Community

24  Affairs under ss. 290.0401-290.049.--The department has all

25  the powers necessary or appropriate to carry out the purposes

26  and provisions of the program, including the power to:

27         (7)  Establish advisory committees and solicit

28  participation in designing, administering, and evaluating the

29  program and in linking the program with other housing and

30  community development resources.

31  


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  1         Section 24.  Section 290.049, Florida Statutes, is

  2  repealed.

  3         Section 25.  Subsection (4) of section 370.28, Florida

  4  Statutes, is repealed.

  5         Section 26.  Paragraph (e) of subsection (2) of section

  6  380.06, Florida Statutes, is amended to read:

  7         380.06  Developments of regional impact.--

  8         (2)  STATEWIDE GUIDELINES AND STANDARDS.--

  9         (e)  With respect to residential, hotel, motel, office,

10  and retail developments, the applicable guidelines and

11  standards shall be increased by 50 percent in urban central

12  business districts and regional activity centers of

13  jurisdictions whose local comprehensive plans are in

14  compliance with part II of chapter 163. With respect to

15  multiuse developments, the applicable guidelines and standards

16  shall be increased by 100 percent in urban central business

17  districts and regional activity centers of jurisdictions whose

18  local comprehensive plans are in compliance with part II of

19  chapter 163, if one land use of the multiuse development is

20  residential and amounts to not less than 35 percent of the

21  jurisdiction's applicable residential threshold.  With respect

22  to resort or convention hotel developments, the applicable

23  guidelines and standards shall be increased by 150 percent in

24  urban central business districts and regional activity centers

25  of jurisdictions whose local comprehensive plans are in

26  compliance with part II of chapter 163 and where the increase

27  is specifically for a proposed resort or convention hotel

28  located in a county with a population greater than 500,000 and

29  the local government specifically designates that the proposed

30  resort or convention hotel development will serve an existing

31  convention center of more than 250,000 gross square feet built


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  1  prior to July 1, 1992. The applicable guidelines and standards

  2  shall be increased by 150 percent for development in any area

  3  designated by the Governor as a rural area of critical

  4  economic concern pursuant to s. 288.0656 during the

  5  effectiveness of the designation. The Administration

  6  Commission, upon the recommendation of the state land planning

  7  agency, shall implement this paragraph by rule no later than

  8  December 1, 1993.  The increased guidelines and standards

  9  authorized by this paragraph shall not be implemented until

10  the effectiveness of the rule which, among other things, shall

11  set forth the pertinent characteristics of urban central

12  business districts and regional activity centers.

13         Section 27.  Subsections (15) and (19) of section

14  420.503, Florida Statutes, are amended to read:

15         420.503  Definitions.--As used in this part, the term:

16         (15)  "Elderly" means persons 62 years of age or older;

17  however, this definition does not prohibit housing from being

18  deemed housing for the elderly as defined in subsection (19)

19  if such housing otherwise meets the requirements of subsection

20  (19).

21         (19)  "Housing for the elderly" means, for purposes of

22  s. 420.5087(3)(c)2., any nonprofit housing community that is

23  financed by a mortgage loan made or insured by the United

24  States Department of Housing and Urban Development under s.

25  202, s. 202 with a s. 8 subsidy, s. 221(d)(3) or (4), or s.

26  236 of the National Housing Act, as amended, and that is

27  subject to income limitations established by the United States

28  Department of Housing and Urban Development, or any program

29  funded by the Rural Development Agency of the United States

30  Department of Agriculture and subject to income limitations

31  established by the United States Department of Agriculture. A


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  1  project which qualifies for an exemption under the Fair

  2  Housing Act as housing for older persons as defined by s.

  3  760.29(4) shall qualify as housing for the elderly for

  4  purposes of s. 420.5087(3)(c)2. and for purposes of any loans

  5  made under s. 420.508. In addition, if the corporation adopts

  6  a qualified allocation plan pursuant to s. 42(m)(1)(B) of the

  7  Internal Revenue Code or any other rules that prioritize

  8  projects targeting the elderly for purposes of allocating tax

  9  credits pursuant to s. 420.5099 or for purposes of the HOME

10  program under s. 420.5089, a project which qualifies for an

11  exemption under the Fair Housing Act as housing for older

12  persons as defined by s. 760.29(4) shall qualify as a project

13  targeted for the elderly, if the project satisfies the other

14  requirements set forth in this part.

15         Section 28.  Subsection (39) is added to section

16  420.507, Florida Statutes, to read:

17         420.507  Powers of the corporation.--The corporation

18  shall have all the powers necessary or convenient to carry out

19  and effectuate the purposes and provisions of this part,

20  including the following powers which are in addition to all

21  other powers granted by other provisions of this part:

22         (39)  To create recognition programs to honor

23  individuals, community-based development organizations, units

24  of local government, or others who have demonstrated the

25  ideals of community stewardship and increased access to

26  housing for low-income households, including their stewardship

27  in economically distressed areas. Such programs may

28  incorporate certificates of recognition by the Governor and

29  may include presentation by the Governor or his

30  representative.

31  


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  1         Section 29.  Paragraph (a) of subsection (1) of section

  2  420.5088, Florida Statutes, is amended to read:

  3         420.5088  Florida Homeownership Assistance

  4  Program.--There is created the Florida Homeownership

  5  Assistance Program for the purpose of assisting low-income

  6  persons in purchasing a home by reducing the cost of the home

  7  with below-market construction financing, by reducing the

  8  amount of down payment and closing costs paid by the borrower

  9  to a maximum of 5 percent of the purchase price, or by

10  reducing the monthly payment to an affordable amount for the

11  purchaser. Loans shall be made available at an interest rate

12  that does not exceed 3 percent. The balance of any loan is due

13  at closing if the property is sold or transferred.

14         (1)  For loans made available pursuant to s.

15  420.507(23)(a)1. or 2.:

16         (a)  The corporation may underwrite and make those

17  mortgage loans through the program to persons or families who

18  are eligible to participate in the corporation's single-family

19  mortgage revenue bond programs and who have incomes that do

20  not exceed 80 percent of the state or local median income,

21  whichever is greater, adjusted for family size.  If the

22  corporation determines that there is insufficient demand for

23  such loans by persons or families who are eligible to

24  participate in the corporation's single-family mortgage

25  revenue bond programs, the corporation may make such mortgage

26  loans to other persons or families who have incomes that do

27  not exceed 80 percent of the state or local median income,

28  whichever amount is greater.

29         Section 30.  Subsection (11) of section 420.5092,

30  Florida Statutes, is amended to read:

31  


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  1         420.5092  Florida Affordable Housing Guarantee

  2  Program.--

  3         (11)  The maximum total amount of revenue bonds that

  4  may be issued by the corporation pursuant to subsection (5) is

  5  $400 $200 million.

  6         Section 31.  Subsections (2), (4), and (5) of section

  7  624.5105, Florida Statutes, are amended to read:

  8         624.5105  Community contribution tax credit;

  9  authorization; limitations; eligibility and application

10  requirements; administration; definitions; expiration.--

11         (2)  ELIGIBILITY REQUIREMENTS.--

12         (a)  Each community contribution by an insurer must be

13  in a form specified in subsection (5).

14         (b)  Each community contribution must be reserved

15  exclusively for use in a project as defined in s.

16  220.03(1)(t).

17         (c)  The project must be undertaken by an "eligible

18  sponsor," as which term is defined in s. 220.183(2)(c). as:

19         1.  A community action program;

20         2.  A community development corporation;

21         3.  A neighborhood housing services corporation;

22         4.  A local housing authority created pursuant to

23  chapter 421;

24         5.  A community redevelopment agency created pursuant

25  to s. 163.356;

26         6.  The Florida Industrial Development Corporation;

27         7.  A historic preservation district agency or

28  organization;

29         8.  A private industry council;

30         9.  An enterprise zone development agency created

31  pursuant to s. 290.0057; or


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  1         10.  Such other agency as the director may, from time

  2  to time, designate by rule.

  3  

  4  In no event shall a contributing insurer have a financial

  5  interest in the eligible sponsor.

  6         (d)  The project shall be located in an area designated

  7  as an enterprise zone or a Front Porch Community pursuant to

  8  s. 14.2015(9)(b) s. 290.0065.  Any project designed to

  9  construct or rehabilitate housing for low-income or

10  very-low-income households as defined in s. 420.9071(19) and

11  (28) low-income housing is exempt from the area requirement of

12  this paragraph.

13         (4)  ADMINISTRATION.--

14         (a)1.  The Office of Tourism, Trade, and Economic

15  Development is authorized to adopt all rules necessary to

16  administer this section, including rules for the approval or

17  disapproval of proposals by insurers.

18         2.  The decision of the director shall be in writing,

19  and, if approved, the proposal shall state the maximum credit

20  allowable to the insurer. A copy of the decision shall be

21  transmitted to the executive director of the Department of

22  Revenue, who shall apply such credit to the tax liability of

23  the insurer.

24         3.  The office shall monitor all projects periodically,

25  in a manner consistent with available resources to ensure that

26  resources are utilized in accordance with this section;

27  however, each project shall be reviewed no less frequently

28  than once every 2 years.

29         4.  The Office of Tourism, Trade, and Economic

30  Development shall, in consultation with the Department of

31  Community Affairs, the Florida Housing Finance Corporation,


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  1  and the statewide and regional housing and financial

  2  intermediaries, market the availability of the community

  3  contribution tax credit program to community-based

  4  organizations.

  5         (b)  The Department of Revenue shall adopt any rules

  6  necessary to ensure the orderly implementation and

  7  administration of this section.

  8         (5)  DEFINITIONS.--For the purpose of this section:

  9         (a)  "Community contribution" means the grant by an

10  insurer of any of the following items:

11         1.  Cash or other liquid assets.

12         2.  Real property.

13         3.  Goods or inventory.

14         4.  Other physical resources which are identified by

15  the department.

16         (b)  "Director" means the director of the Office of

17  Tourism, Trade, and Economic Development.

18         (c)  "Local government" means any county or

19  incorporated municipality in the state.

20         (d)  "Office" means the Office of Tourism, Trade, and

21  Economic Development.

22         (e)  "Project" means an activity as defined in s.

23  220.03(1)(t). any activity undertaken by an eligible sponsor,

24  as defined in subsection (2), which is designed to construct,

25  improve, or substantially rehabilitate housing or commercial,

26  industrial, or public resources and facilities or to improve

27  entrepreneurial and job-development opportunities for

28  low-income persons.

29         Section 32.  Subsection (7) is added to section

30  125.0103, Florida Statutes, to read:

31  


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  1         125.0103  Ordinances and rules imposing price controls;

  2  findings required; procedures.--

  3         (7)  Notwithstanding any other provisions of this

  4  section, municipalities, counties, or other entity of local

  5  government may adopt and maintain in effect any law,

  6  ordinance, rule, or other measure which is adopted for the

  7  purposes of increasing the supply of affordable housing using

  8  land use mechanisms such as inclusionary housing ordinances.

  9         Section 33.  Subsection (7) is added to section

10  166.043, Florida Statutes, to read:

11         166.043  Ordinances and rules imposing price controls;

12  findings required; procedures.--

13         (1)(a)  Except as hereinafter provided, no county,

14  municipality, or other entity of local government shall adopt

15  or maintain in effect an ordinance or a rule which has the

16  effect of imposing price controls upon a lawful business

17  activity which is not franchised by, owned by, or under

18  contract with, the governmental agency, unless specifically

19  provided by general law.

20         (b)  The provisions of this section shall not prevent

21  the enactment by local governments of public service rates

22  otherwise authorized by law, including water, sewer, solid

23  waste, public transportation, taxicab, or port rates, rates

24  for towing of vehicles from or immobilization of vehicles on

25  private property, or rates for removal and storage of wrecked

26  or disabled vehicles from an accident scene or the removal and

27  storage of vehicles in the event the owner or operator is

28  incapacitated, unavailable, leaves the procurement of wrecker

29  service to the law enforcement officer at the scene, or

30  otherwise does not consent to the removal of the vehicle.

31  


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  1         (c)  Counties must establish maximum rates which may be

  2  charged on the towing of vehicles from or immobilization of

  3  vehicles on private property, removal and storage of wrecked

  4  or disabled vehicles from an accident scene or for the removal

  5  and storage of vehicles, in the event the owner or operator is

  6  incapacitated, unavailable, leaves the procurement of wrecker

  7  service to the law enforcement officer at the scene, or

  8  otherwise does not consent to the removal of the vehicle.

  9  However, if a municipality chooses to enact an ordinance

10  establishing the maximum fees for the towing or immobilization

11  of vehicles as described in paragraph (b), the county's

12  ordinance established under s. 125.0103 shall not apply within

13  such municipality.

14         (2)  No law, ordinance, rule, or other measure which

15  would have the effect of imposing controls on rents shall be

16  adopted or maintained in effect except as provided herein and

17  unless it is found and determined, as hereinafter provided,

18  that such controls are necessary and proper to eliminate an

19  existing housing emergency which is so grave as to constitute

20  a serious menace to the general public.

21         (3)  Any law, ordinance, rule, or other measure which

22  has the effect of imposing controls on rents shall terminate

23  and expire within 1 year and shall not be extended or renewed

24  except by the adoption of a new measure meeting all the

25  requirements of this section.

26         (4)  Notwithstanding any other provisions of this

27  section, no controls shall be imposed on rents for any

28  accommodation used or offered for residential purposes as a

29  seasonal or tourist unit, as a second housing unit, or on

30  rents for dwelling units located in luxury apartment

31  buildings.  For the purposes of this section, a luxury


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  1  apartment building is one wherein on January 1, 1977, the

  2  aggregate rent due on a monthly basis from all dwelling units

  3  as stated in leases or rent lists existing on that date

  4  divided by the number of dwelling units exceeds $250.

  5         (5)  No municipality, county, or other entity of local

  6  government shall adopt or maintain in effect any law,

  7  ordinance, rule, or other measure which would have the effect

  8  of imposing controls on rents unless:

  9         (a)  Such measure is duly adopted by the governing body

10  of such entity of local government, after notice and public

11  hearing, in accordance with all applicable provisions of the

12  Florida and United States Constitutions, the charter or

13  charters governing such entity of local government, this

14  section, and any other applicable laws.

15         (b)  Such governing body makes and recites in such

16  measure its findings establishing the existence in fact of a

17  housing emergency so grave as to constitute a serious menace

18  to the general public and that such controls are necessary and

19  proper to eliminate such grave housing emergency.

20         (c)  Such measure is approved by the voters in such

21  municipality, county, or other entity of local government.

22         (6)  In any court action brought to challenge the

23  validity of rent control imposed pursuant to the provisions of

24  this section, the evidentiary effect of any findings or

25  recitations required by subsection (5) shall be limited to

26  imposing upon any party challenging the validity of such

27  measure the burden of going forward with the evidence, and the

28  burden of proof (that is, the risk of nonpersuasion) shall

29  rest upon any party seeking to have the measure upheld.

30         (7)  Notwithstanding any other provisions of this

31  section, municipalities, counties, or other entity of local


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  1  government may adopt and maintain in effect any law,

  2  ordinance, rule, or other measure which is adopted for the

  3  purposes of increasing the supply of affordable housing using

  4  land use mechanisms such as inclusionary housing ordinances.

  5         Section 34.  Paragraph (b) of subsection (1) of section

  6  336.025, F.S., is amended to read:

  7         336.025  County transportation system; levy of local

  8  option fuel tax on motor fuel and diesel fuel.--

  9         (1)

10         (b)  In addition to other taxes allowed by law, there

11  may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent,

12  3-cent, 4-cent, or 5-cent local option fuel tax upon every

13  gallon of motor fuel sold in a county and taxed under the

14  provisions of part I of chapter 206.  The tax shall be levied

15  by an ordinance adopted by a majority plus one vote of the

16  membership of the governing body of the county or by

17  referendum.

18         1.  The tax shall be levied before July 1, to be

19  effective January 1 of the following year.  However, levies of

20  the tax which were in effect on July 1, 1996, and which expire

21  on August 31 of any year may be reimposed effective September

22  1 of the year of expiration.

23         2.  The county may, prior to levy of the tax, establish

24  by interlocal agreement with one or more municipalities

25  located therein, representing a majority of the population of

26  the incorporated area within the county, a distribution

27  formula for dividing the entire proceeds of the tax among

28  county government and all eligible municipalities within the

29  county. If no interlocal agreement is adopted before the

30  effective date of the tax, tax revenues shall be distributed

31  pursuant to the provisions of subsection (4).  If no


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  1  interlocal agreement exists, a new interlocal agreement may be

  2  established prior to June 1 of any year pursuant to this

  3  subparagraph. However, any interlocal agreement agreed to

  4  under this subparagraph after the initial levy of the tax or

  5  change in the tax rate authorized in this section shall under

  6  no circumstances materially or adversely affect the rights of

  7  holders of outstanding bonds which are backed by taxes

  8  authorized by this paragraph, and the amounts distributed to

  9  the county government and each municipality shall not be

10  reduced below the amount necessary for the payment of

11  principal and interest and reserves for principal and interest

12  as required under the covenants of any bond resolution

13  outstanding on the date of establishment of the new interlocal

14  agreement.

15         3.  County and municipal governments shall utilize

16  moneys received pursuant to this paragraph only for

17  transportation expenditures needed to meet the requirements of

18  the capital improvements element of an adopted comprehensive

19  plan. For purposes of this paragraph, expenditures for the

20  construction of new roads, the reconstruction or resurfacing

21  of existing paved roads, or the paving of existing graded

22  roads when undertaken in part to relieve or mitigate existing

23  or potential adverse environmental impacts, shall be deemed to

24  increase capacity and such projects shall be included in the

25  capital improvements element of an adopted comprehensive plan.

26  Expenditures for purposes of this paragraph shall not include

27  routine maintenance of roads.

28         Section 35.  The Florida Department of Citrus or its

29  successor may collect dues, contributions, or any other

30  financial payment upon request by, and on behalf of, any

31  not-for-profit corporation and its related not-for-profit


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  1  corporations.  Such not-for-profit corporation must be

  2  engaged, to the exclusion of agricultural commodities other

  3  than citrus, in market news and grower education solely for

  4  citrus growers, and must have at least 5,000 members who are

  5  engaged in growing citrus in this state for commercial sale.

  6         Section 36.  Section 446.609, Florida Statutes, is

  7  amended to read:

  8         446.609  Jobs for Florida's Graduates Act.--

  9         (1)  SHORT TITLE.--This section may be cited as the

10  "Jobs for Florida's Graduates Act."

11         (2)  DEFINITIONS.--For the purposes of this section:

12         (a)  "Board" means the board of directors of the

13  Florida Endowment Foundation for Florida's Graduates.

14         (b)  "Department" means the Department of Education.

15         (c)  "Endowment fund" means an account established

16  within the Florida Endowment Foundation for Florida's

17  Graduates to provide a continuing and growing source of

18  revenue for school-to-work transition efforts.

19         (d)  "Foundation" means the Florida Endowment

20  Foundation for Florida's Graduates.

21         (e)  "Operating account" means an account established

22  under paragraph (7)(8)(h) to carry out the purposes of this

23  section.

24         (3)  LEGISLATIVE INTENT.--The Legislature recognizes

25  that it is in the best interest of the citizens of this state

26  that the state have a well-educated and skilled workforce to

27  be competitive in a changing economy. It is the intent of the

28  Legislature to meet the challenge of ensuring a skilled

29  workforce by creating a formal program to facilitate the

30  important school-to-work transition and to provide additional

31  


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  1  funding to achieve this goal.  Accordingly, the Legislature

  2  finds and declares that:

  3         (a)  The purpose of this section is to broaden the

  4  participation and funding potential for further significant

  5  support for Florida students who are approaching the

  6  transition from school to work.

  7         (b)  It is appropriate to encourage individual and

  8  corporate support and involvement, as well as state support

  9  and involvement, to promote employment opportunities for

10  Florida's students.

11         (4)  PROGRAM.--There is hereby created, for an initial

12  5-year period, a school-to-work program to be known as Jobs

13  for Florida's Graduates which shall, during the initial 5-year

14  phase set forth in this section and except as otherwise

15  provided by law or by rule of the Department of Education, be

16  operated in accordance with the process and outcome standards

17  of Jobs for America's Graduates, Inc.  To that end, the board

18  shall enter into a sponsoring agreement with Jobs for

19  America's Graduates, Inc., to carry out the Jobs for America's

20  Graduates model within the state.

21         (a)  During the first year of operation, the Jobs for

22  Florida's Graduates Program shall be operated in not less than

23  25 nor more than 50 high schools in the state to be chosen by

24  the board.  The goal of the program shall be to have a minimum

25  of 300 high schools participating in the program by the end of

26  the 2001-2002 school year.

27         (b)  The schools chosen by the board to participate in

28  the program must represent a demographically balanced sample

29  population, include both urban and rural schools, and be

30  comprised of schools, including charter schools, in all

31  geographic areas of the state.  Each school selected to


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  1  participate shall enter into a formal written agreement with

  2  the board which, at a minimum, details the responsibilities of

  3  each party and the process and outcome goals of the initial

  4  5-year Jobs for Florida's Graduates Program.

  5         (c)  Students shall be selected and approved for

  6  participation in the program by the educational institutions

  7  in which they are enrolled, and such selection and approval

  8  shall be based on their being classified as 12th grade at-risk

  9  students pursuant to the Jobs for America's Graduates model.

10         (5)  REVENUE FOR THE ENDOWMENT FUND.--

11         (a)  An endowment fund is created as a long-term,

12  stable, growing source of revenue to be administered by the

13  foundation in accordance with rules promulgated by the

14  department.

15         (b)  The principal of the endowment fund shall consist

16  of legislative appropriations that are made to the endowment

17  fund and bequests, gifts, grants, and donations as may be

18  solicited from public or private sources by the foundation.

19         (c)  The State Board of Administration shall invest and

20  reinvest moneys of the endowment fund principal in accordance

21  with the provisions of ss. 215.44-215.53. Interest and

22  investment income earned on the endowment fund principal shall

23  be annually transmitted to the foundation, based upon a fiscal

24  year which runs from July 1 through June 30, and shall be

25  deposited in the foundation's operating account for

26  distribution as provided in this section.

27         (5)(6)  THE FLORIDA ENDOWMENT FOUNDATION FOR FLORIDA'S

28  GRADUATES.--

29         (a)  The Florida Endowment Foundation for Florida's

30  Graduates is created as a direct-support organization of the

31  Department of Education to encourage public and private


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  1  support to enhance school-to-work transition. As a

  2  direct-support organization, the foundation shall operate

  3  under contract with the department and shall be:

  4         1.  A Florida corporation not for profit which is

  5  incorporated under the provisions of chapter 617 and approved

  6  by the Department of State.

  7         2.  Organized and operated exclusively to do the

  8  following:  raise funds; submit requests and receive grants

  9  from the Federal Government, the state, private foundations,

10  and individuals; receive, hold, and administer property; and

11  make expenditures to or for the benefit of school-to-work

12  transition programs approved by the board of directors of the

13  foundation.

14         (b)  As a direct-support organization, The foundation

15  shall:

16         1.  Develop articles of incorporation.

17         2.  Create a board of directors appointed by the

18  Commissioner of Education.

19         3.  Perform an annual financial and performance review

20  to determine if the foundation is operating in a manner

21  consistent with the goals of the Legislature in providing

22  assistance for school-to-work transitions.

23         4.  Provide a mechanism for the reversion to the state

24  of moneys in the foundation and in any other funds and

25  accounts held in trust by the foundation if the foundation is

26  dissolved.

27         (6)(7)  BOARD OF DIRECTORS.--The foundation shall be

28  administered by a board of directors, as follows:

29         (a)  The board shall consist of at least 15 members a

30  majority of which shall. At least 9 of the 15 members must be

31  from the private sector, and the remaining members may be from


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  1  the public sector. Among the public sector members,

  2  representation shall come from secondary education, vocational

  3  education, and job-training programs such as Job Education

  4  Partnership. The chair shall may be from either the private

  5  sector or the public sector.

  6         (b)  All members shall have an interest in

  7  school-to-work transition and, insofar as is practicable,

  8  shall:

  9         1.  Have skills in foundation work or other fundraising

10  activities, financial consulting, or investment banking or

11  other related experience; or

12         2.  Have experience in policymaking or senior

13  management level positions or have distinguished themselves in

14  the fields of education, business, or industry.

15         (c)  Initially, the chair and all board members shall

16  be appointed by the Commissioner of Education. Effective July

17  1, 2001, all reappointments shall be made by a membership

18  committee comprised of current board members.

19         1.  The chair shall be appointed for a term of 2 years

20  and may be reappointed.  However, no chair may serve more than

21  6 consecutive years.

22         2.  Board members shall serve for 3-year terms or

23  until resignation or removal for cause, except that members

24  appointed to serve initial terms shall be appointed for

25  staggered terms of 1, 2, and 3 years, respectively.

26         (d)  In the event of a vacancy on the board caused by

27  an occurrence other than the expiration of a term, a new

28  member shall be appointed.

29         (e)  Each member is accountable to the Commissioner of

30  Education for the proper performance of the duties of office.

31  The commissioner may remove any member from office for


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  1  malfeasance, misfeasance, neglect of duty, incompetence, or

  2  permanent inability to perform official duties or for pleading

  3  nolo contendere to, or being found guilty of, a crime.

  4         (7)(8)  ORGANIZATION, POWERS, AND DUTIES.--Within the

  5  limits prescribed in this section or by rule of the

  6  department:

  7         (a)  Upon appointment, the board shall meet and

  8  organize. Thereafter, the board shall hold such meetings as

  9  are necessary to implement the provisions of this section and

10  shall conduct its business in accordance with rules

11  promulgated by the department.

12         (b)  The board may solicit and receive bequests, gifts,

13  grants, donations, goods, and services.  When gifts are

14  restricted as to purpose, they may be used only for the

15  purpose or purposes stated by the donor.

16         (c)  The board may enter into contracts with the

17  Federal Government, state or local agencies, private entities,

18  or individuals to carry out the purposes of this section.

19         (d)  The board may identify, initiate, and fund Jobs

20  for Florida's Graduates programs to carry out the purposes of

21  this section.

22         (e)  The board may make gifts or grants:

23         1.  To the state, or any political subdivision thereof,

24  or any public agency of state or local government.

25         2.  To a corporation, trust, association, or foundation

26  organized and operated exclusively for charitable,

27  educational, or scientific purposes.

28         3.  To the department for purposes of program

29  recognition and marketing, public relations and education,

30  professional development, and technical assistance and

31  


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  1  workshops for grant applicants and recipients and the business

  2  community.

  3         (f)  The board may advertise and solicit applications

  4  for funding and shall evaluate applications and program

  5  proposals submitted thereto.

  6         (g)  The board shall monitor, review, and annually

  7  evaluate funded programs to determine whether funding should

  8  be continued, terminated, reduced, or increased.

  9         (h)  The board shall establish an operating account for

10  the deposit of funds to be used in carrying out the purposes

11  of this section.

12         (i)  The board shall operate the Jobs for Florida's

13  Graduates Program in such a way, and shall recommend to the

14  Department of Education the adoption of such rules as may be

15  necessary, to ensure that the following outcome goals are met:

16         1.  In year 1:

17         a.  The statewide graduation rates, or GED test

18  completion rates, of participants in the Jobs for Florida's

19  Graduates Program shall be at least 82 percent by June 30

20  March 31 of the year following the end of the academic year in

21  which the participants' respective high school classes

22  graduated.

23         b.  By June 30 March 31 of the year following the end

24  of the academic year in which the participants' respective

25  high school classes graduated, 70 to 75 percent of graduated

26  working participants in the Jobs for Florida's Graduates

27  Program shall be employed full time a minimum of 40 hours per

28  week in the civilian sector or the military or enrolled in

29  postsecondary training education, or any combination of these

30  that together are equivalent to full time 40 hours per week.

31  


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  1         c.  By June 30 March 31 of the year following the end

  2  of the academic year in which the participants' respective

  3  high school classes graduated, the average wage of graduated

  4  participants in the Jobs for Florida's Graduates Program who

  5  are working shall be at or above the national average wage for

  6  all participants in programs affiliated with Jobs for

  7  America's Graduates, Inc.

  8         2.  In year 2:

  9         a.  The statewide graduation rates, or GED test

10  completion rates, of participants in the Jobs for Florida's

11  Graduates Program shall be at least 85 percent by June 30

12  March 31 of the year following the end of the academic year in

13  which the participants' respective high school classes

14  graduated.

15         b.  By June 30 March 31 of the year following the end

16  of the academic year in which the participants' respective

17  high school classes graduated, 75 to 78 percent of graduated

18  working participants in the Jobs for Florida's Graduates

19  Program shall be employed full time a minimum of 40 hours per

20  week in the civilian sector or the military or enrolled in

21  postsecondary training education, or any combination of these

22  that together are equivalent to full time 40 hours per week.

23         c.  By June 30 March 31 of the year following the end

24  of the academic year in which the participants' respective

25  high school classes graduated, the average wage of graduated

26  participants in the Jobs for Florida's Graduates Program who

27  are working shall be at or above the national average wage for

28  all participants in programs affiliated with Jobs for

29  America's Graduates, Inc.

30         3.  In years 3 through 5:

31  


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  1         a.  The statewide graduation rates, or GED test

  2  completion rates, of participants in the Jobs for Florida's

  3  Graduates Program shall be at least 90 percent by June 30

  4  March 31 of the year following the end of the academic year in

  5  which the participants' respective high school classes

  6  graduated.

  7         b.  By June 30 March 31 of the year following the end

  8  of the academic year in which the participants' respective

  9  high school classes graduated, 80 percent of graduated working

10  participants in the Jobs for Florida's Graduates Program shall

11  be employed full time a minimum of 40 hours per week in the

12  civilian sector or the military or enrolled in postsecondary

13  training education, or any combination of these that together

14  are equivalent to full time 40 hours per week.

15         c.  By June 30 March 31 of the year following the end

16  of the academic year in which the participants' respective

17  high school classes graduated, the average wage of graduated

18  participants in the Jobs for Florida's Graduates Program who

19  are working shall be at or above the national average wage for

20  all participants in programs affiliated with Jobs for

21  America's Graduates, Inc.

22         (j)  The board may take such additional actions,

23  including independently organizing and conducting hiring

24  practices, as are deemed necessary and appropriate to

25  administer the provisions of this section.  To the maximum

26  extent possible, the board shall hire Jobs for Florida's

27  Graduates Program staff who operate in selected schools to

28  fill necessary staff positions and shall provide for salary,

29  benefits, discipline, evaluation, or discharge according to a

30  contractual agreement. These positions shall not be state

31  employee positions.


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  1         (9)  DISTRIBUTION OF EARNINGS ON ENDOWMENT FUND

  2  PRINCIPAL.--The board shall use the moneys in the operating

  3  account, by whatever means, to provide for:

  4         (a)  Planning, research, and policy development for

  5  issues related to school-to-work transition and publications

  6  and dissemination of such information as may serve the

  7  objectives of this section.

  8         (b)  Promotion of initiatives for school-to-work

  9  transition.

10         (c)  Funding of programs which engage in, contract for,

11  foster, finance, or aid in job training and counseling for

12  school-to-work transition research, education, or

13  demonstration, or other related activities.

14         (d)  Funding of programs which engage in, contract for,

15  foster, finance, or aid in activities designed to advance

16  better public understanding and appreciation of the

17  school-to-work transition.

18         (10)  STARTUP FUNDING.--Notwithstanding any provision

19  of this section to the contrary, in order to provide for first

20  year startup funds, 50 percent of the money allocated during

21  the 12-month period beginning July 1, 1998, shall not be

22  available for investment by the State Board of Administration,

23  but shall be transmitted quarterly to the foundation board and

24  shall be available to the foundation for the purposes set

25  forth in this section.

26         (8)(11)  ACCREDITATION.--During the initial 5-year

27  period, The board shall request and contract with the national

28  accreditation process of Jobs for America's Graduates, Inc.,

29  to ensure the viability and efficacy of the individual

30  school-based Jobs for Florida's Graduates programs in the

31  state.


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  1         (9)(12)  ANNUAL AUDIT.--The board shall cause an annual

  2  audit of the foundation's financial accounts to be conducted

  3  by an independent certified public accountant in accordance

  4  with rules adopted by the department.  The annual audit report

  5  shall be submitted to the Auditor General and the department

  6  for review.  The Auditor General and the department may

  7  require and receive from the foundation, or from its

  8  independent auditor, any relevant detail or supplemental data.

  9         (10)(13)  ASSESSMENT OF PROGRAM RESULTS.--The success

10  of the Jobs for Florida's Graduates Program shall be assessed

11  as follows:

12         (a)  No later than November 1 of each year of the Jobs

13  for Florida's Graduates Program, Jobs for America's Graduates,

14  Inc., shall conduct and deliver to the Office of Program

15  Policy Analysis and Government Accountability a full review

16  and report of the program's activities.  The Office of Program

17  Policy Analysis and Government Accountability shall audit and

18  review the report and deliver the report, along with its

19  analysis and any recommendations for expansion, curtailment,

20  modification, or continuation, to the board not later than

21  December 31 of the same year.

22         (b)  Beginning in the first year of the Jobs for

23  Florida's Graduates Program, the Division of Economic and

24  Demographic Research of the Joint Legislative Management

25  Committee shall undertake, during the initial phase, an

26  ongoing longitudinal study of participants to determine the

27  overall efficacy of the program.  The division shall transmit

28  its findings each year to the Office of Program Policy

29  Analysis and Government Accountability for inclusion in the

30  report provided for in paragraph (a).

31  


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  1         (11)(14)  ANNUAL REPORT.--The board shall issue a

  2  report to the Governor, the President of the Senate, the

  3  Speaker of the House of Representatives, and the Commissioner

  4  of Education by March 1, 2000, and each year thereafter,

  5  summarizing the performance of the endowment fund for the

  6  previous fiscal year and the foundation's fundraising

  7  activities and performance and detailing those activities and

  8  programs supported by the earnings on the endowment principal

  9  or by bequests, gifts, grants, donations, and other valued

10  goods and services received.

11         (12)(15)  RULES.--The department shall adopt promulgate

12  rules to implement for the implementation of this section.

13         Section 37.  The State Board of Administration shall

14  transfer all principal and interest in the endowment fund, as

15  defined in section 446.609, Florida Statutes, to the Board of

16  Directors of the Florida Endowment Foundation for Florida's

17  Graduates to be used for the Jobs for Florida's Graduates

18  Program as provided by law.

19         Section 38.  Section 3 of chapter 98-218, Laws of

20  Florida, is repealed.

21         Section 39.  Except as otherwise expressly provided in

22  this act, this act shall take effect July 1, 2001.

23  

24  

25  

26  

27  

28  

29  

30  

31  


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