House Bill hb1639

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    Florida House of Representatives - 2002                HB 1639

        By Representative Davis






  1                      A bill to be entitled

  2         An act relating to public records; creating s.

  3         288.1067, F.S.; providing an exemption from

  4         public records requirements for specified

  5         business information received under the tax

  6         refund programs for qualified defense

  7         contractors, qualified aviation industry

  8         businesses, and qualified target industry

  9         businesses; prescribing the time period for

10         confidentiality; specifying that the exemption

11         does not preclude publication of aggregate data

12         or release of names of qualifying businesses

13         and refund amounts; providing for future review

14         and repeal of the exemption; providing a

15         statement of public necessity; providing an

16         effective date.

17

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

19

20         Section 1.  Section 288.1067, Florida Statutes, is

21  created to read:

22         288.1067  Confidentiality of records.--

23         (1)  The following information when received by the

24  Office of Tourism, Trade, and Economic Development; Enterprise

25  Florida, Inc.; or county or municipal governmental entities

26  and their employees pursuant to the tax refund program for

27  qualified businesses as required by s. 288.1045 is

28  confidential and exempt from the provisions of s. 119.07(1)

29  and s. 24(a), Art. I of the State Constitution for a period

30  not to exceed the duration of the tax refund agreement or 10

31  years, whichever is earlier:

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    Florida House of Representatives - 2002                HB 1639

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  1         (a)  The applicant's federal employer identification

  2  number and Florida sales tax registration number.

  3         (b)  The percentage of the applicant's gross receipts

  4  derived from Department of Defense contracts during the 5

  5  taxable years immediately preceding the date the application

  6  is submitted.

  7         (c)  The amount of:

  8         1.  Taxes on sales, use, and other transactions paid

  9  pursuant to chapter 212;

10         2.  Corporate income taxes paid pursuant to chapter

11  220;

12         3.  Intangible personal property taxes paid pursuant to

13  chapter 199;

14         4.  Emergency excise taxes paid pursuant to chapter

15  221;

16         5.  Excise taxes on documents paid pursuant to chapter

17  201;

18         6.  Ad valorem taxes paid; and

19         7.  Aviation fuel taxes paid pursuant to s. 206.9825

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21  during the 5 fiscal years immediately preceding the date of

22  the application, and the projected amounts of such taxes to be

23  due in the 3 fiscal years immediately following the date of

24  the application.

25         (d)  The amount of each of the taxes specified in

26  paragraph (c) which the qualified applicant paid during the

27  term of the tax refund agreement and for which the qualified

28  applicant seeks a tax refund under s. 288.1045.

29         (e)  Any trade secret information as defined in s.

30  812.081 contained within any statement concerning the

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    Florida House of Representatives - 2002                HB 1639

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  1  applicant's need for tax refunds or concerning the proposed

  2  uses of such refunds by the applicant.

  3         (f)  Information relating to the wages paid for jobs by

  4  a qualified applicant when submitted as part of a claim for a

  5  tax refund under s. 288.1045 and as evidence of the

  6  achievement of performance items contained in the tax refund

  7  agreement.

  8         (2)  The following information when received by the

  9  Office of Tourism, Trade, and Economic Development; Enterprise

10  Florida, Inc.; or county or municipal governmental entities

11  and their employees pursuant to the qualified target industry

12  tax refund program as required by s. 288.106 is confidential

13  and exempt from the provisions of s. 119.07(1) and s. 24(a),

14  Art. I of the State Constitution for a period not to exceed

15  the duration of the tax refund agreement or 10 years,

16  whichever is earlier:

17         (a)  The applicant's federal employer identification

18  number and Florida sales tax registration number.

19         (b)  Any trade secret information as defined in s.

20  812.081 contained within any description of the type of

21  business activity or product covered by the project.

22         (c)  The anticipated wages of those jobs projected to

23  be created by the project.

24         (d)  The amount of:

25         1.  Taxes on sales, use, and other transactions paid

26  pursuant to chapter 212;

27         2.  Corporate income taxes paid pursuant to chapter

28  220;

29         3.  Intangible personal property taxes paid pursuant to

30  chapter 199;

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    Florida House of Representatives - 2002                HB 1639

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  1         4.  Emergency excise taxes paid pursuant to chapter

  2  221;

  3         5.  Insurance premium taxes paid pursuant to s.

  4  624.509;

  5         6.  Excise taxes on documents paid pursuant to chapter

  6  201; and

  7         7.  Ad valorem taxes paid

  8

  9  during the 5 fiscal years immediately preceding the date of

10  the application, and the projected amounts of such taxes to be

11  due in the 3 fiscal years immediately following the date of

12  the application.

13         (e)  The amount of each of the taxes specified in

14  paragraph (d) which the qualified target industry business

15  paid during the term of the tax refund agreement and for which

16  the business seeks a tax refund under s. 288.106.

17         (f)  Any trade secret information as defined in s.

18  812.081 contained within any statement concerning the role

19  that the tax refunds requested will play in the decision of

20  the applicant to locate or expand in this state.

21         (g)  An estimate of the proportion of the sales

22  resulting from the project that will be made outside this

23  state.

24         (h)  Information relating to the wages paid for jobs by

25  a qualified target industry business when submitted as part of

26  a claim for a tax refund under s. 288.106 and as evidence of

27  the achievement of performance items contained in the tax

28  refund agreement.

29         (3)  Nothing contained in this section shall prevent

30  the Office of Tourism, Trade, and Economic Development;

31  Enterprise Florida, Inc.; or any county or municipal

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  1  governmental entity receiving the information described in

  2  this section from publishing statistics in the aggregate and

  3  so classified as to prevent the identification of a single

  4  qualified applicant.

  5         (4)  Nothing contained in this section shall prevent

  6  the Office of Tourism, Trade, and Economic Development;

  7  Enterprise Florida, Inc.; or any county or municipal

  8  governmental entity from releasing the names of qualified

  9  businesses, the amount of refunds awarded to such businesses,

10  and the amount of refunds claimed by such businesses under ss.

11  288.1045 or 288.106.

12         (5)  This section is subject to the Open Government

13  Sunset Review Act of 1995 in accordance with s. 119.15, and

14  shall stand repealed on October 2, 2007, unless reviewed and

15  saved from repeal through reenactment by the Legislature.

16         Section 2.  The Legislature finds that it is a public

17  necessity to provide confidentiality for certain information

18  about businesses that is obtained through the administration

19  of the tax refund programs for qualified defense contractors,

20  qualified aviation industry businesses, and qualified target

21  industry businesses under sections 288.1045 and 288.106,

22  Florida Statutes. The disclosure of information such as trade

23  secrets, tax identification numbers, analyses of gross

24  receipts, the amount of taxes paid, and the amount of employee

25  wages paid could injure a business in the marketplace by

26  providing its competitors with detailed insights into the

27  financial status and the strategic plans of the business,

28  thereby diminishing the advantage that the business maintains

29  over those who do not possess such information. Without this

30  exemption, private sector businesses, whose records generally

31  are not required to be open to the public, might refrain from

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    Florida House of Representatives - 2002                HB 1639

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  1  participating in these economic development programs and thus

  2  would not be able to use the tax refunds available under the

  3  programs. If a business were unable to use the tax refunds, it

  4  might choose to locate its employment and other investment

  5  activities outside the state, depriving the state and the

  6  public of the potential economic benefits associated with such

  7  activities. The harm to businesses in the marketplace and to

  8  effective administration of these economic development

  9  programs caused by the release of such information far

10  outweighs the public benefits derived from its release. In

11  addition, because the confidentiality provided by this act

12  does not preclude the reporting of statistics in the aggregate

13  about the programs, as well as the names of businesses

14  participating in the programs and the amount of tax refunds

15  awarded and claimed, the public has access to information

16  important to an assessment of the performance of the programs.

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

18  law.

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20            *****************************************

21                          HOUSE SUMMARY

22
      Provides an exemption from public records requirements
23    for specified business information received under the tax
      refund programs for qualified defense contractors,
24    qualified aviation industry businesses, and qualified
      target industry businesses. Prescribes the time period
25    for confidentiality. Specifies that the exemption does
      not preclude publication of aggregate data or release of
26    names of qualifying businesses and refund amounts.
      Provides for future review and repeal of the exemption.
27    Provides a statement of public necessity.

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