Senate Bill sb2786
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Florida Senate - 2003 SB 2786
By Senator Diaz de la Portilla
36-1804-03 See HB 1629
1 A bill to be entitled
2 An act relating to urban revitalization;
3 providing a popular name; providing
4 definitions; providing criteria and procedures
5 for an urban revitalization tax-free zone;
6 creating the Urban Revitalization Task Force;
7 providing for membership and duties; providing
8 for reimbursement for travel expenses;
9 providing for an executive director, technical
10 experts, and other employees; specifying
11 criteria to be eligible for tax exemptions;
12 requiring a report; requiring review of the
13 Tax-Free Urban Revitalization Pilot Project by
14 the Office of Program Policy Analysis and
15 Government Accountability; providing for future
16 repeal of the act; providing an effective date.
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18 Be It Enacted by the Legislature of the State of Florida:
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20 Section 1. This act shall be known by the popular name
21 the "Tax-Free Urban Revitalization Pilot Project Act."
22 Section 2. Definitions.--As used in this act, the
23 term:
24 (1) "Business" means any activity engaged in by any
25 person, or caused to be engaged in by any person, with the
26 object of private or public gain, benefit, or advantage,
27 either direct or indirect. Except for the sales of any
28 aircraft, boat, mobile home, or motor vehicle, the term
29 "business" shall not be construed to include occasional or
30 isolated sales or transactions involving tangible personal
31 property or services by a person who does not hold himself or
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Florida Senate - 2003 SB 2786
36-1804-03 See HB 1629
1 herself out as engaged in business, but includes other charges
2 for the sale or rental of tangible personal property, sales of
3 services taxable under chapter 212, Florida Statutes, sales or
4 charges of admission, communication services, all rentals and
5 leases of living quarters, other than low-rent housing
6 operated under chapter 421, Florida Statutes, sleeping or
7 housekeeping accommodations in hotels, apartment houses,
8 rooming houses, tourist or trailer camps, and all rentals of
9 or licenses in real property, other than low-rent housing
10 operated under chapter 421, Florida Statutes, all leases or
11 rentals of or licenses in parking lots or garages for motor
12 vehicles, docking or storage spaces for boats in boat docks or
13 marinas as defined in section 159.02(21), Florida Statutes,
14 and made subject to a tax imposed by this act.
15 (2) "Tax-free zone" means an urban revitalization zone
16 which will allow qualified businesses, as determined by the
17 Urban Revitalization Task Force, to be exempt from charging
18 and paying state sales tax and from document taxes, within
19 Miami-Dade County, specifically the area bordered by northwest
20 23rd Street to the north, northwest 5th Street to the south,
21 northeast First Avenue to the east, and northwest 8th Avenue
22 to the west.
23 (3) "Urban Revitalization Task Force" means the task
24 force created under section 4 that determines which businesses
25 can apply for document tax and sales tax exemptions.
26 Section 3. Urban revitalization tax-free zone;
27 criteria; procedures.--
28 (1)(a) Any business established beginning July 1,
29 2003, in the tax-free zone specified in subsection 1(2) shall
30 receive a sales tax exemption under section 212.08, Florida
31 Statutes. In order for a new business to receive this sales
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Florida Senate - 2003 SB 2786
36-1804-03 See HB 1629
1 tax exemption and receive an exemption on document taxes, said
2 business must apply with the Urban Revitalization Task Force
3 created under section 4 for such exemption.
4 (b) The exemption shall be available to a new business
5 for a period not to exceed the year in which ad valorem taxes
6 are first levied against the business and the 10 years
7 immediately thereafter. The credit shall be available to an
8 expanded existing business for a period not to exceed the year
9 in which ad valorem taxes are first levied on additional real
10 or tangible personal property acquired to facilitate the
11 expansion or rebuilding and the 5 years immediately
12 thereafter.
13 (c) To be eligible for an exemption, a new, expanded,
14 or rebuilt business shall file a notice with the Urban
15 Revitalization Task Force. The notice shall be filed no later
16 than April 1 of the year in which new or additional real or
17 tangible personal property acquired to facilitate such new,
18 expanded, or rebuilt facility is first subject to assessment.
19 The notice shall be made on a form prescribed by the
20 Department of Revenue and shall include separate descriptions
21 of:
22 1. Real and tangible personal property owned or leased
23 by the business prior to expansion, if any.
24 2. Net new or additional real and tangible personal
25 property acquired to facilitate the new, expanded, or rebuilt
26 facility.
27 (2)(a) To apply for a sales and document tax exemption
28 under this act, a new, expanded, or rebuilt business must file
29 under oath with the Urban Revitalization Task Force an
30 application prescribed by the task force for claiming the
31 exemption authorized by this section. Within 10 working days
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Florida Senate - 2003 SB 2786
36-1804-03 See HB 1629
1 after receipt of an application, the task force shall review
2 the application to determine whether it contains all the
3 information required pursuant to this section and meets the
4 criteria set out in this section. The task force shall certify
5 all applications that contain the information required
6 pursuant to this section and meet the criteria set out in this
7 section as eligible to receive a credit. The task force shall
8 also certify whether 20 percent of the employees of the
9 business, excluding temporary and part-time employees, are
10 residents of this zone or of a contiguous enterprise zone. The
11 certification shall be in writing, and a copy of the
12 certification shall be transmitted to the executive director
13 of the Department of Revenue. The business shall be
14 responsible for forwarding all certified applications to the
15 department.
16 (b) When filing for a tax exemption, a business shall
17 indicate whether it is a small business as defined by section
18 288.703(1), Florida Statutes.
19 (c) The provisions of this section shall expire and be
20 void on June 30, 2013, and no business shall be allowed to
21 begin claiming such sales tax exemptions after that date.
22 Section 4. Urban Revitalization Task Force; creation;
23 membership and duties.--
24 (1) The Urban Revitalization Task Force shall be
25 composed of a business owner operating within the tax-free
26 zone, appointed by the Governor; a resident residing within
27 the tax-free zone, appointed by the Governor; a member of the
28 House of Representatives residing in Miami-Dade County,
29 appointed by the Speaker of the House of Representatives; a
30 member of the Senate residing in the county, appointed by the
31 President of the Senate; a county commissioner appointed by
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Florida Senate - 2003 SB 2786
36-1804-03 See HB 1629
1 the County Mayor; a city commissioner appointed by the City
2 Mayor; and the director of the Office of Tourism, Trade, and
3 Economic Development. The terms of office for task force
4 members shall be for 4 years. A vacancy occurring during a
5 term shall be filled for the unexpired term in the same manner
6 as the original appointment. A task force member shall receive
7 no compensation for his or her services, but is entitled to
8 the necessary expenses, including travel expenses as provided
9 in section 112.061, Florida Statutes, incurred in the
10 discharge of his or her duties. Each task force member shall
11 hold office until a successor has been appointed and has
12 qualified. A certificate of the appointment or reappointment
13 of any task force member shall be filed with the clerk of
14 Miami-Dade County, and the certificate is conclusive evidence
15 of the due and proper appointment of the task force member.
16 The task force must meet on a quarterly basis, at a minimum,
17 in order to review and make determinations as to business to
18 attain tax-free status. The task force shall vote and
19 designate a chair and vice chair.
20 (2) The task force may employ an executive director,
21 technical experts, and such other agents and employees,
22 permanent and temporary, as it requires, and determine their
23 qualifications, duties, and compensation. For such legal
24 services as it requires, the task force may employ or retain
25 its own counsel and legal staff. The task force authorized to
26 transact business and exercise powers under this act shall
27 file with the governing body, on or before March 31 of each
28 year, a report of its activities for the preceding fiscal
29 year, which report shall include a complete financial
30 statement setting forth its assets, liabilities, income, and
31 operating expenses as of the end of such fiscal year. At the
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Florida Senate - 2003 SB 2786
36-1804-03 See HB 1629
1 time of filing the report, the task force shall publish in a
2 newspaper of general circulation in the community a notice to
3 the effect that such report has been filed with the county or
4 municipality and that the report is available for inspection
5 during business hours in the office of the clerk of Miami-Dade
6 County and in the office of the task force.
7 (3) In order to qualify for a tax exemption under this
8 act, a business must provide a statement, under oath, that no
9 less than 20 percent of its employees are residents of the
10 tax-free zone or an enterprise zone in the area. The business
11 may be exempt from this 20-percent requirement if it is able
12 to demonstrate just cause to the task force. It shall be a
13 condition precedent to maintaining tax-free status that such
14 employment requirements be fulfilled throughout each year
15 during the 10-year period of the credit. The statement shall
16 set forth the name and place of residence of each permanent
17 employee on the last day of business of the tax year for which
18 the credit is claimed or, if the employee is no longer
19 employed or eligible for the credit on that date, the last
20 calendar day of the last full calendar month the employee was
21 employed or eligible for the credit at the relevant site.
22 Section 5. Review of pilot project.--Prior to the 2012
23 Regular Session of the Legislature, the Office of Program
24 Policy Analysis and Government Accountability shall review and
25 evaluate the effectiveness and viability of the Tax-Free Urban
26 Revitalization Pilot Project created under this act. The
27 Office of Program Policy Analysis and Government
28 Accountability shall specifically evaluate whether relief from
29 certain taxes induced new investment and development in the
30 area; increased the number of jobs created or retained in the
31 area; induced the renovation, rehabilitation, restoration,
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Florida Senate - 2003 SB 2786
36-1804-03 See HB 1629
1 improvement, or new construction of businesses or housing
2 within the area; or contributed to the economic viability and
3 profitability of business and commerce located within the
4 area. The Office of Program Policy Analysis and Government
5 Accountability shall submit a report of its findings and
6 recommendations to the Speaker of the House of Representatives
7 and the President of the Senate no later than January 15,
8 2012.
9 Section 6. This act shall stand repealed on June 30,
10 2013, and any designation made pursuant to this act shall be
11 revoked on that date.
12 Section 7. This act shall take effect upon becoming a
13 law.
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