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| 1 | A bill to be entitled | ||
| 2 | An act relating to urban revitalization; providing a | ||
| 3 | popular name; providing definitions; providing criteria | ||
| 4 | and procedures for an urban revitalization tax-free zone; | ||
| 5 | creating the Urban Revitalization Task Force; providing | ||
| 6 | for membership and duties; providing for reimbursement for | ||
| 7 | travel expenses; providing for an executive director, | ||
| 8 | technical experts, and other employees; specifying | ||
| 9 | criteria to be eligible for tax exemptions; requiring a | ||
| 10 | report; requiring review of the Tax-Free Urban | ||
| 11 | Revitalization Pilot Project by the Office of Program | ||
| 12 | Policy Analysis and Government Accountability; providing | ||
| 13 | for future repeal of the act; providing an effective date. | ||
| 14 | |||
| 15 | Be It Enacted by the Legislature of the State of Florida: | ||
| 16 | |||
| 17 | Section 1. This act shall be known by the popular name the | ||
| 18 | "Tax-Free Urban Revitalization Pilot Project Act." | ||
| 19 | Section 2. Definitions.--As used in this act, the term: | ||
| 20 | (1) "Business" means any activity engaged in by any | ||
| 21 | person, or caused to be engaged in by any person, with the | ||
| 22 | object of private or public gain, benefit, or advantage, either | ||
| 23 | direct or indirect. Except for the sales of any aircraft, boat, | ||
| 24 | mobile home, or motor vehicle, the term "business" shall not be | ||
| 25 | construed to include occasional or isolated sales or | ||
| 26 | transactions involving tangible personal property or services by | ||
| 27 | a person who does not hold himself or herself out as engaged in | ||
| 28 | business, but includes other charges for the sale or rental of | ||
| 29 | tangible personal property, sales of services taxable under | ||
| 30 | chapter 212, Florida Statutes, sales or charges of admission, | ||
| 31 | communication services, all rentals and leases of living | ||
| 32 | quarters, other than low-rent housing operated under chapter | ||
| 33 | 421, Florida Statutes, sleeping or housekeeping accommodations | ||
| 34 | in hotels, apartment houses, rooming houses, tourist or trailer | ||
| 35 | camps, and all rentals of or licenses in real property, other | ||
| 36 | than low-rent housing operated under chapter 421, Florida | ||
| 37 | Statutes, all leases or rentals of or licenses in parking lots | ||
| 38 | or garages for motor vehicles, docking or storage spaces for | ||
| 39 | boats in boat docks or marinas as defined in s. 159.02(21), | ||
| 40 | Florida Statutes, and made subject to a tax imposed by this act. | ||
| 41 | (2) "Tax-free zone" means an urban revitalization zone | ||
| 42 | which will allow qualified businesses, as determined by the | ||
| 43 | Urban Revitalization Task Force, to be exempt from charging and | ||
| 44 | paying state sales tax and from document taxes, within Miami- | ||
| 45 | Dade County, specifically the area bordered by northwest 23rd | ||
| 46 | Street to the north, northwest 5th Street to the south, northeast | ||
| 47 | First Avenue to the east, and northwest 8th Avenue to the west. | ||
| 48 | (3) "Urban Revitalization Task Force" means the task force | ||
| 49 | created under section 4 that determines which businesses can | ||
| 50 | apply for document tax and sales tax exemptions. | ||
| 51 | Section 3. Urban revitalization tax-free zone; criteria; | ||
| 52 | procedures.-- | ||
| 53 | (1)(a) Any business established beginning July 1, 2003, in | ||
| 54 | the tax-free zone specified in subsection 1(2) shall receive a | ||
| 55 | sales tax exemption under s. 212.08, Florida Statutes. In order | ||
| 56 | for a new business to receive this sales tax exemption and | ||
| 57 | receive an exemption on document taxes, said business must apply | ||
| 58 | with the Urban Revitalization Task Force created under section 4 | ||
| 59 | for such exemption. | ||
| 60 | (b) The exemption shall be available to a new business for | ||
| 61 | a period not to exceed the year in which ad valorem taxes are | ||
| 62 | first levied against the business and the 10 years immediately | ||
| 63 | thereafter. The credit shall be available to an expanded | ||
| 64 | existing business for a period not to exceed the year in which | ||
| 65 | ad valorem taxes are first levied on additional real or tangible | ||
| 66 | personal property acquired to facilitate the expansion or | ||
| 67 | rebuilding and the 5 years immediately thereafter. | ||
| 68 | (c) To be eligible for an exemption, a new, expanded, or | ||
| 69 | rebuilt business shall file a notice with the Urban | ||
| 70 | Revitalization Task Force. The notice shall be filed no later | ||
| 71 | than April 1 of the year in which new or additional real or | ||
| 72 | tangible personal property acquired to facilitate such new, | ||
| 73 | expanded, or rebuilt facility is first subject to assessment. | ||
| 74 | The notice shall be made on a form prescribed by the Department | ||
| 75 | of Revenue and shall include separate descriptions of: | ||
| 76 | 1. Real and tangible personal property owned or leased by | ||
| 77 | the business prior to expansion, if any. | ||
| 78 | 2. Net new or additional real and tangible personal | ||
| 79 | property acquired to facilitate the new, expanded, or rebuilt | ||
| 80 | facility. | ||
| 81 | (2)(a) To apply for a sales and document tax exemption | ||
| 82 | under this act, a new, expanded, or rebuilt business must file | ||
| 83 | under oath with the Urban Revitalization Task Force an | ||
| 84 | application prescribed by the task force for claiming the | ||
| 85 | exemption authorized by this section. Within 10 working days | ||
| 86 | after receipt of an application, the task force shall review the | ||
| 87 | application to determine whether it contains all the information | ||
| 88 | required pursuant to this section and meets the criteria set out | ||
| 89 | in this section. The task force shall certify all applications | ||
| 90 | that contain the information required pursuant to this section | ||
| 91 | and meet the criteria set out in this section as eligible to | ||
| 92 | receive a credit. The task force shall also certify whether 20 | ||
| 93 | percent of the employees of the business, excluding temporary | ||
| 94 | and part-time employees, are residents of this zone or of a | ||
| 95 | contiguous enterprise zone. The certification shall be in | ||
| 96 | writing, and a copy of the certification shall be transmitted to | ||
| 97 | the executive director of the Department of Revenue. The | ||
| 98 | business shall be responsible for forwarding all certified | ||
| 99 | applications to the department. | ||
| 100 | (b) When filing for a tax exemption, a business shall | ||
| 101 | indicate whether it is a small business as defined by s. | ||
| 102 | 288.703(1), Florida Statutes. | ||
| 103 | (c) The provisions of this section shall expire and be | ||
| 104 | void on June 30, 2013, and no business shall be allowed to begin | ||
| 105 | claiming such sales tax exemptions after that date. | ||
| 106 | Section 4. Urban Revitalization Task Force; creation; | ||
| 107 | membership and duties.-- | ||
| 108 | (1) The Urban Revitalization Task Force shall be composed | ||
| 109 | of a business owner operating within the tax-free zone, | ||
| 110 | appointed by the Governor; a resident residing within the tax- | ||
| 111 | free zone, appointed by the Governor; a member of the House of | ||
| 112 | Representatives residing in Miami-Dade County, appointed by the | ||
| 113 | Speaker of the House of Representatives; a member of the Senate | ||
| 114 | residing in the county, appointed by the President of the | ||
| 115 | Senate; a county commissioner appointed by the County Mayor; a | ||
| 116 | city commissioner appointed by the City Mayor; and the director | ||
| 117 | of the Office of Tourism, Trade, and Economic Development. The | ||
| 118 | terms of office for task force members shall be for 4 years. A | ||
| 119 | vacancy occurring during a term shall be filled for the | ||
| 120 | unexpired term in the same manner as the original appointment. A | ||
| 121 | task force member shall receive no compensation for his or her | ||
| 122 | services, but is entitled to the necessary expenses, including | ||
| 123 | travel expenses as provided in s. 112.061, Florida Statutes, | ||
| 124 | incurred in the discharge of his or her duties. Each task force | ||
| 125 | member shall hold office until a successor has been appointed | ||
| 126 | and has qualified. A certificate of the appointment or | ||
| 127 | reappointment of any task force member shall be filed with the | ||
| 128 | clerk of Miami-Dade County, and the certificate is conclusive | ||
| 129 | evidence of the due and proper appointment of the task force | ||
| 130 | member. The task force must meet on a quarterly basis, at a | ||
| 131 | minimum, in order to review and make determinations as to | ||
| 132 | business to attain tax-free status. The task force shall vote | ||
| 133 | and designate a chair and vice chair. | ||
| 134 | (2) The task force may employ an executive director, | ||
| 135 | technical experts, and such other agents and employees, | ||
| 136 | permanent and temporary, as it requires, and determine their | ||
| 137 | qualifications, duties, and compensation. For such legal | ||
| 138 | services as it requires, the task force may employ or retain its | ||
| 139 | own counsel and legal staff. The task force authorized to | ||
| 140 | transact business and exercise powers under this act shall file | ||
| 141 | with the governing body, on or before March 31 of each year, a | ||
| 142 | report of its activities for the preceding fiscal year, which | ||
| 143 | report shall include a complete financial statement setting | ||
| 144 | forth its assets, liabilities, income, and operating expenses as | ||
| 145 | of the end of such fiscal year. At the time of filing the | ||
| 146 | report, the task force shall publish in a newspaper of general | ||
| 147 | circulation in the community a notice to the effect that such | ||
| 148 | report has been filed with the county or municipality and that | ||
| 149 | the report is available for inspection during business hours in | ||
| 150 | the office of the clerk of Miami-Dade County and in the office | ||
| 151 | of the task force. | ||
| 152 | (3) In order to qualify for a tax exemption under this | ||
| 153 | act, a business must provide a statement, under oath, that no | ||
| 154 | less than 20 percent of its employees are residents of the tax- | ||
| 155 | free zone or an enterprise zone in the area. The business may be | ||
| 156 | exempt from this 20-percent requirement if it is able to | ||
| 157 | demonstrate just cause to the task force. It shall be a | ||
| 158 | condition precedent to maintaining tax-free status that such | ||
| 159 | employment requirements be fulfilled throughout each year during | ||
| 160 | the 10-year period of the credit. The statement shall set forth | ||
| 161 | the name and place of residence of each permanent employee on | ||
| 162 | the last day of business of the tax year for which the credit is | ||
| 163 | claimed or, if the employee is no longer employed or eligible | ||
| 164 | for the credit on that date, the last calendar day of the last | ||
| 165 | full calendar month the employee was employed or eligible for | ||
| 166 | the credit at the relevant site. | ||
| 167 | Section 5. Review of pilot project.--Prior to the 2012 | ||
| 168 | Regular Session of the Legislature, the Office of Program Policy | ||
| 169 | Analysis and Government Accountability shall review and evaluate | ||
| 170 | the effectiveness and viability of the Tax-Free Urban | ||
| 171 | Revitalization Pilot Project created under this act. The Office | ||
| 172 | of Program Policy Analysis and Government Accountability shall | ||
| 173 | specifically evaluate whether relief from certain taxes induced | ||
| 174 | new investment and development in the area; increased the number | ||
| 175 | of jobs created or retained in the area; induced the renovation, | ||
| 176 | rehabilitation, restoration, improvement, or new construction of | ||
| 177 | businesses or housing within the area; or contributed to the | ||
| 178 | economic viability and profitability of business and commerce | ||
| 179 | located within the area. The Office of Program Policy Analysis | ||
| 180 | and Government Accountability shall submit a report of its | ||
| 181 | findings and recommendations to the Speaker of the House of | ||
| 182 | Representatives and the President of the Senate no later than | ||
| 183 | January 15, 2012. | ||
| 184 | Section 6. This act shall stand repealed on June 30, 2013, | ||
| 185 | and any designation made pursuant to this act shall be revoked | ||
| 186 | on that date. | ||
| 187 | Section 7. This act shall take effect upon becoming a law. | ||