HB 1725

CS

CHAMBER ACTION

1	The Finance & Tax Committee recommends the following:
2
3	Council/Committee Substitute
4	Remove the entire bill and insert:
5	A bill to be entitled
6	An act relating to the Florida Enterprise Zone Act;
7	amending s. 290.001, F.S.; revising the name of the act;
8	amending s. 290.004, F.S.; deleting obsolete definitions;
9	amending s. 290.0055, F.S.; revising procedures for
10	counties or municipalities to nominate an area for
11	designation as a new enterprise zone; deleting obsolete
12	provisions; removing the authority for certain counties to
13	nominate more than one enterprise zone; revising criteria
14	for eligibility of an area for nomination by certain local
15	governments for designation as an enterprise zone;
16	revising procedures and requirements for amending
17	enterprise zone boundaries; amending s. 290.0056, F.S.;
18	deleting a requirement that a governing body appoint the
19	board of an enterprise zone development agency by
20	ordinance; revising requirements for making such
21	appointments; deleting a requirement that a certificate of
22	appointment of a board member be filed with the clerk of
23	the county or municipality; deleting the requirement that
24	an annual report by a board be published and available for
25	inspection in the office of the municipal or county clerk;
26	revising the powers and responsibilities of an enterprise
27	zone development agency; providing additional
28	responsibilities; revising certain reporting requirements;
29	amending s. 290.0057, F.S.; specifying application of
30	enterprise zone development plan requirements only to
31	designations of new enterprise zones; amending s.
32	290.0058, F.S.; updating obsolete references; revising
33	requirements for determining pervasive poverty in an area
34	nominated as a rural enterprise zone; providing an
35	exception for areas nominated for designation as a rural
36	enterprise zone; amending s. 290.0065, F.S.; establishing
37	the maximum number of enterprise zones allowed, subject to
38	any new zones authorized by the Legislature; revising the
39	procedure for designating a new enterprise zone if an
40	existing zone is not redesignated; deleting a requirement
41	that an application for designation as an enterprise zone
42	be categorized by population; deleting obsolete
43	provisions; authorizing the office to redesignate
44	enterprise zones having an effective date on or before
45	January 1, 2005; providing requirements and procedures;
46	authorizing a governing body to request enterprise zone
47	boundary changes; requiring the office to determine, in
48	consultation with Enterprise Florida, Inc., the merits of
49	enterprise zone redesignations; providing criteria;
50	providing for an enterprise zone redesignation approval
51	procedure; prohibiting an entity having jurisdiction over
52	an area denied redesignation as an enterprise zone from
53	reapplying for redesignation for 1 year; providing a
54	redesignation procedure for zones authorized in
55	conjunction with certain federal acts; providing
56	requirements for an application for redesignation;
57	deleting obsolete provisions; amending s. 290.0066, F.S.;
58	providing that failure to make progress or failure to
59	comply with measurable goals may be considered as grounds
60	for revocation of an enterprise zone designation; amending
61	s. 290.012, F.S.; providing a transition date that
62	provides for a zone having an effective date on or before
63	January 1, 2005, to continue to exist until December 21,
64	2005, and to expire on that date; requiring any zone
65	designated or redesignated after January 1, 2006, to be
66	designated or redesignated in accordance with the Florida
67	Enterprise Zone Act; amending s. 290.014, F.S., to
68	conform; amending s. 290.016, F.S.; delaying the repeal of
69	the Florida Enterprise Zone Act; amending s. 163.345,
70	F.S., to conform; amending ss. 166.231, 193.077, 193.085,
71	195.073, 196.012, 205.022, 205.054, and 212.02, F.S.;
72	extending expiration dates with respect to various tax
73	exemptions to conform provisions to changes made by the
74	act; amending s. 212.08, F.S.; revising the procedures for
75	applying for a tax exemption on building materials used to
76	rehabilitate property located in an enterprise zone;
77	deleting a limitation on claiming exemptions through a
78	refund of previously paid taxes; extending an expiration
79	date for the exemption; extending an expiration date for
80	an exemption for business property used in an enterprise
81	zone; deleting obsolete provisions governing the community
82	contribution tax credit for donations, to conform;
83	extending the expiration date of the tax credit for
84	electrical energy used in an enterprise zone, to conform;
85	amending s. 212.096, F.S.; deleting obsolete provisions;
86	extending the expiration date for the enterprise zone jobs
87	tax credit, to conform; amending ss. 220.02 and 220.03,
88	F.S.; extending the expiration date of the enterprise zone
89	jobs tax credit against corporate income tax to conform to
90	changes made by the act; revising definitions to extend
91	the expiration date of the credit to conform; amending s.
92	220.181, F.S.; deleting obsolete provisions; extending the
93	expiration date of the tax credit, to conform; amending s.
94	220.182, F.S.; extending the expiration date of the
95	enterprise zone property tax credit, to conform; amending
96	s. 288.1175, F.S., to conform,; amending s. 370.28, F.S.;
97	providing that an enterprise zone having an effective date
98	on or before January 1, 2005, shall continue to exist
99	until December 21, 2005, and shall expire on that date;
100	requiring that an enterprise zone in a community affected
101	by net limitations which is redesignated after January 1,
102	2006, do so in accordance with the Florida Enterprise Zone
103	Act; repealing s. 290.00555, F.S., relating to the
104	designation of a satellite enterprise zone; repealing s.
105	290.0067, F.S., relating to an enterprise zone in Lake
106	Apopka; repealing s. 290.00675, F.S., relating to a
107	boundary amendment for the City of Brooksville in Hernando
108	County; repealing s. 290.00676, F.S., relating to an
109	amendment of certain rural enterprise zone boundaries;
110	repealing s. 290.00678, F.S., relating to a designation of
111	rural champion communities as enterprise zones; repealing
112	s. 290.00679, F.S., relating to amendments to certain
113	rural enterprise zone boundaries; repealing s. 290.0068,
114	F.S., relating to the designation of an enterprise zone
115	encompassing a brownfield pilot project; repealing s.
116	290.00685, F.S., relating to an application to amend
117	boundaries of an enterprise zone containing a brownfield
118	pilot project; repealing s. 290.00686, F.S., relating to
119	the designation of enterprise zones in Brevard County and
120	the City of Cocoa; repealing s. 290.00687, F.S., relating
121	to the designation of an enterprise zone in Pensacola;
122	repealing s. 290.00688, F.S., relating to the designation
123	of an enterprise zone in Leon County; repealing s.
124	290.00689, F.S., relating to the designation of a pilot
125	project in an enterprise zone; repealing s. 290.0069,
126	F.S., relating to the designation of an enterprise zone in
127	Liberty County; repealing s. 290.00691, F.S., relating to
128	the designation of an enterprise zone in Columbia County
129	and Lake City; repealing s. 290.00692, F.S., relating to
130	the designation of an enterprise zone in Suwannee County
131	and Live Oak; repealing s. 290.00693, F.S., relating to
132	the designation of an enterprise zone in Gadsden County;
133	repealing s. 290.00694, F.S., relating to the designation
134	of an enterprise zone in Sarasota County and Sarasota;
135	repealing s. 290.00695, F.S., relating to the designation
136	of enterprise zones in Hernando County and Brooksville;
137	repealing s. 290.00696, F.S., relating to the designation
138	of an enterprise zone in Holmes County; repealing s.
139	290.00697, F.S., relating to the designation of an
140	enterprise zone in Calhoun County; repealing s. 290.00698,
141	F.S., relating to the designation of an enterprise zone in
142	Okaloosa County; repealing s. 290.00699, F.S., relating to
143	the designation of an enterprise zone in Hillsborough
144	County; repealing s. 290.00701, F.S., relating to the
145	designation of an enterprise zone in Escambia County;
146	repealing s. 290.00702, F.S., relating to the designation
147	of enterprise zones in Osceola County and the City of
148	Kissimmee; repealing s. 290.00703, F.S., relating to the
149	designation of an enterprise zone in South Daytona;
150	repealing s. 290.00704, F.S., relating to the designation
151	of an enterprise zone in Lake Wales; repealing s.
152	290.00705, F.S., relating to the designation of an
153	enterprise zone in Walton County; repealing s. 290.00706,
154	F.S., relating to the designation of enterprise zones in
155	Miami-Dade County and the City of West Miami; repealing s.
156	290.00707, F.S., relating to the designation of an
157	enterprise zone in Hialeah; repealing s. 290.00708, F.S.,
158	relating to a boundary amendment in an enterprise zone
159	within a consolidated government; repealing s. 290.00709,
160	F.S., relating to a boundary amendment in an enterprise
161	zone within an inland county; repealing s. 290.009, F.S.,
162	relating to the Enterprise Zone Interagency Coordinating
163	Council; repealing s. 290.015, F.S., relating to an
164	evaluation and review of the enterprise zone program;
165	providing for carryover of eligibility for tax credits
166	under s. 212.096, F.S.; providing for carryover of
167	eligibility for tax credits under s. 220.181, F.S.;
168	providing for carryover of eligibility for tax exemption
169	under s. 196.1995, F.S., and the tax exemption under s.
170	220.182, F.S.; providing for carryover of eligibility for
171	tax credits under s. 220.183, F.S.; providing for
172	carryover of eligibility for tax credits under s. 212.08,
173	F.S.; providing for carryover of eligibility for tax
174	credits under s. 624.5105, F.S.; providing for carryover
175	of eligibility for a tax exemption under s. 212.08, F.S.;
176	providing an effective date.
177
178	Be It Enacted by the Legislature of the State of Florida:
179
180	Section 1.  Section 290.001, Florida Statutes, is amended
181	to read:
182	290.001  Florida Enterprise Zone Act of 1994; popular name
183	short title.--Sections 290.001-290.016 may be cited as the
184	"Florida Enterprise Zone Act of 1994."
185	Section 2.  Section 290.004, Florida Statutes, is amended
186	to read:
187	290.004  Definitions relating to Florida Enterprise Zone
188	Act.--As used in ss. 290.001-290.016:
189	(1)  "Community investment corporation" means a black
190	business investment corporation, a certified development
191	corporation, a small business investment corporation, or other
192	similar entity incorporated under Florida law that has limited
193	its investment policy to making investments solely in minority
194	business enterprises.
195	(2)  "Department" means the Department of Commerce.
196	(2)(3)  "Director" means the director of the Office of
197	Tourism, Trade, and Economic Development.
198	(3)(4)  "Governing body" means the council or other
199	legislative body charged with governing the county or
200	municipality.
201	(5)  "Interagency coordinating council" means the
202	Enterprise Zone Interagency Coordinating Council created
203	pursuant to s. 290.009.
204	(4)(6)  "Minority business enterprise" has the same meaning
205	as in s. 288.703.
206	(5)(7)  "Office" means the Office of Tourism, Trade, and
207	Economic Development.
208	(6)(8)  "Rural enterprise zone" means an enterprise zone
209	that is nominated by a county having a population of 75,000 or
210	fewer, or a county having a population of 100,000 or fewer which
211	is contiguous to a county having a population of 75,000 or
212	fewer, or by a municipality in such a county, or by such a
213	county and one or more municipalities. An enterprise zone
214	designated in accordance with s. 290.0065(5)(b) or s. 370.28 is
215	considered to be a rural enterprise zone.
216	(9)  "Secretary" means the Secretary of Commerce.
217	(7)(10)  "Small business" has the same meaning as in s.
218	288.703.
219	Section 3.  Subsections (1), (3), (4), (6), and (7) of
220	section 290.0055, Florida Statutes, are amended to read:
221	290.0055  Local nominating procedure.--
222	(1)  If, pursuant to s. 290.0065, an opportunity exists for
223	designation of a new enterprise zone, any county or
224	municipality, or a county and one or more municipalities
225	together, may apply to the office department for the designation
226	of an area as an enterprise zone after completion of the
227	following:
228	(a)  The adoption by the governing body or bodies of a
229	resolution which:
230	1.  Finds that an area exists in such county or
231	municipality, or in both the county and one or more
232	municipalities, which chronically exhibits extreme and
233	unacceptable levels of poverty, unemployment, physical
234	deterioration, and economic disinvestment;
235	2.  Determines that the rehabilitation, conservation, or
236	redevelopment, or a combination thereof, of such area is
237	necessary in the interest of the public health, safety, and
238	welfare of the residents of such county or municipality, or such
239	county and one or more municipalities; and
240	3.  Determines that the revitalization of such area can
241	occur only if the private sector can be induced to invest its
242	own resources in productive enterprises that build or rebuild
243	the economic viability of the area.
244	(b)  The creation of an enterprise zone development agency
245	pursuant to s. 290.0056.
246	(c)  The creation and adoption of a strategic plan pursuant
247	to s. 290.0057.
248	(3)  A county or municipality, or a county and one or more
249	municipalities together, may not nominate more than one
250	enterprise zone. However, any county as defined by s. 125.011(1)
251	may nominate more than one enterprise zone.
252	(4)  An area nominated by a county or municipality, or a
253	county and one or more municipalities together, for designation
254	as an enterprise zone shall be eligible for designation under s.
255	290.0065 only if it meets the following criteria:
256	(a)  The selected area does not exceed 20 square miles. The
257	selected area must have a continuous boundary, or consist of not
258	more than three noncontiguous parcels.
259	(b)1.  The selected area does not exceed the following
260	mileage limitation:
261	2.  For communities having a total population of 150,000
262	persons or more, or for a rural enterprise zone, the selected
263	area shall not exceed 20 square miles.
264	3.  For communities having a total population of 50,000
265	persons or more but less than 150,000 persons, the selected area
266	shall not exceed 10 square miles.
267	4.  For communities having a total population of 20,000
268	persons or more but less than 50,000 persons, the selected area
269	shall not exceed 5 square miles.
270	5.  For communities having a total population of 7,500
271	persons or more but less than 20,000 persons, the selected area
272	shall not exceed 3 square miles.
273	6.  For communities having a total population of less than
274	7,500 persons, the selected area shall not exceed 3 square
275	miles.
276	(c)  The selected area does not include any portion of a
277	central business district, as that term is used for purposes of
278	the most recent Census of Retail Trade, unless the poverty rate
279	for each census geographic block group in the district is not
280	less than 30 percent. This paragraph does not apply to any area
281	nominated in a county that has a population which is less than
282	50,000.
283	(c)(d)  The selected area suffers from pervasive poverty,
284	unemployment, and general distress, as described and measured
285	pursuant to s. 290.0058.
286	(6)(a)  The office department may approve a change in the
287	boundary of any enterprise zone which was designated pursuant to
288	s. 290.0065. A boundary change must continue on or before July
289	1, 1995, if such change is limited to a deletion of area from
290	the enterprise zone and if, after the change is made, the
291	enterprise zone continues to satisfy the requirements of
292	subsections (3), (4), and (5).
293	(b)  Upon a recommendation by the enterprise zone
294	development agency, the governing body of the jurisdiction which
295	authorized the application for an enterprise zone may apply to
296	the office for a change in boundary once every 3 years by
297	adopting a resolution that:
298	1.  States with particularity the reasons for the change;
299	and
300	2.  Describes specifically and, to the extent required by
301	the office department, the boundary change to be made.
302	(c)  All applications for boundary changes must be
303	submitted to the department by April 1, 1997. Any boundary
304	changes approved shall be effective July 1, 1997.
305	(7)  Before June 30, 1999, the governing body of any county
306	operating under home rule charter adopted pursuant to s. 10, s.
307	11, or s. 24, Art. VIII of the State Constitution of 1885, as
308	preserved by s. 6(e), Art. VIII of the State Constitution of
309	1968, with a population of at least 2 million persons, may apply
310	to the Office of Tourism, Trade, and Economic Development to
311	amend the boundary lines of an enterprise zone within the county
312	for the purpose of increasing by no more than 80 acres the
313	noncontiguous area of the enterprise zone located closest to the
314	path where the center of the August 24, 1992, storm known as
315	Hurricane Andrew crossed land. The Office of Tourism, Trade, and
316	Economic Development shall approve an application made pursuant
317	to this subsection if it is consistent with the categories,
318	criteria, and limitations imposed by this section upon the
319	establishment of such enterprise zone.
320	Section 4.  Subsections (2), (3), (5), (8), (11), and (12)
321	of section 290.0056, Florida Statutes, are amended to read:
322	290.0056  Enterprise zone development agency.--
323	(2)  When the governing body creates an enterprise zone
324	development agency, that body shall, by ordinance, appoint a
325	board of commissioners of the agency, which shall consist of not
326	fewer than 8 or more than 13 commissioners. The governing body
327	may must appoint at least one representative from each of the
328	following: the local chamber of commerce; local financial or
329	insurance entities; local the businesses and, where possible,
330	businesses operating within the nominated area; the residents
331	residing within the nominated area; nonprofit community-based
332	organizations operating within the nominated area; the regional
333	workforce board local private industry council; the local code
334	enforcement agency; and the local law enforcement agency. The
335	terms of office of the commissioners shall be for 4 years,
336	except that, in making the initial appointments, the governing
337	body shall appoint two members for terms of 3 years, two members
338	for terms of 2 years, and one member for a term of 1 year; the
339	remaining initial members shall serve for terms of 4 years. A
340	vacancy occurring during a term shall be filled for the
341	unexpired term. The importance of including individuals from the
342	nominated area shall be considered in making appointments.
343	Further, the importance of minority representation on the agency
344	shall be considered in making appointments so that the agency
345	generally reflects the gender and ethnic composition of the
346	community as a whole.
347	(3)  A commissioner shall receive no compensation for his
348	or her services, but is entitled to the necessary expenses,
349	including travel expenses, incurred in the discharge of his or
350	her duties. Each commissioner shall hold office until a
351	successor has been appointed and has qualified. A certificate of
352	the appointment or reappointment of any commissioner shall be
353	filed with the clerk of the county or municipality, and the
354	certificate is conclusive evidence of the due and proper
355	appointment of the commissioner.
356	(5)  The governing body shall designate a chair and vice
357	chair from among the commissioners. An agency may employ an
358	executive director, technical experts, and such other agents and
359	employees, permanent and temporary, as it requires, and
360	determine their qualifications, duties, and compensation. For
361	such legal service as it requires, an agency may employ or
362	retain its own counsel and legal staff. An agency authorized to
363	transact business and exercise powers under this act shall file
364	with the governing body, on or before March 31 of each year, a
365	report of its activities for the preceding fiscal year, which
366	report shall include a complete financial statement setting
367	forth its assets, liabilities, income, and operating expenses as
368	of the end of such fiscal year. The agency At the time of filing
369	the report, the agency shall make the report publish in a
370	newspaper of general circulation in the community a notice to
371	the effect that such report has been filed with the county or
372	municipality and that the report is available for inspection
373	during business hours in the office of the clerk of the
374	municipality or county and in the office of the agency.
375	(8)  The enterprise zone development agency shall have the
376	following powers and responsibilities:
377	(a)  To assist in the development, and implementation, and
378	annual review and update of the strategic plan or measurable
379	goals.
380	(b)  To oversee and monitor the implementation of the
381	strategic plan or measurable goals. The agency shall make
382	quarterly reports to the governing body of the municipality or
383	county, or the governing bodies of the county and one or more
384	municipalities, evaluating the progress in implementing the
385	strategic plan or measurable goals.
386	(c)  To identify and recommend to the governing body of the
387	municipality or county, or the governing bodies of the county
388	and one or more municipalities, ways to remove regulatory
389	barriers.
390	(d)  To identify to the local government or governments the
391	financial needs of, and local resources or assistance available
392	to, eligible businesses in the zone.
393	(e)  To assist in promoting the enterprise zone incentives
394	to residents and businesses within the enterprise zone.
395	(f)  To recommend boundary changes, as appropriate, in the
396	enterprise zone to the governing body.
397	(g)  To work with organizations affiliated with Florida
398	Agricultural and Mechanical University, the University of
399	Florida, and the University of South Florida, a group of
400	universities unofficially named the "University Partnership for
401	Community Development," or similar organizations that have
402	combined their resources to provide development consulting on a
403	nonprofit basis.
404	(h)  To work with Enterprise Florida, Inc., and the office
405	to ensure that the enterprise zone coordinator receives training
406	on annual basis.
407	(11)  Prior to December 1 of each year, the agency shall
408	submit to the Office of Tourism, Trade, and Economic Development
409	a complete and detailed written report setting forth:
410	(a)  Its operations and accomplishments during the fiscal
411	year.
412	(b)  The accomplishments and progress concerning the
413	implementation of the strategic plan or measurable goals, and
414	any updates to the strategic plan or measurable goals.
415	(c)  The number and type of businesses assisted by the
416	agency during the fiscal year.
417	(d)  The number of jobs created within the enterprise zone
418	during the fiscal year.
419	(e)  The usage and revenue impact of state and local
420	incentives granted during the calendar year.
421	(f)  Any other information required by the office.
422	(12)  In the event that the nominated area selected by the
423	governing body is not designated a state enterprise zone, the
424	governing body may dissolve the agency after receiving
425	notification from the department or the office that the area was
426	not designated as an enterprise zone.
427	Section 5.  Subsection (1) of section 290.0057, Florida
428	Statutes, is amended to read:
429	290.0057  Enterprise zone development plan.--
430	(1)  Any Each application for designation as a new an
431	enterprise zone must be accompanied by a strategic plan adopted
432	by the governing body of the municipality or county, or the
433	governing bodies of the county and one or more municipalities
434	together. At a minimum, the plan must:
435	(a)  Briefly describe the community's goals for
436	revitalizing the area.
437	(b)  Describe the ways in which the community's approaches
438	to economic development, social and human services,
439	transportation, housing, community development, public safety,
440	and educational and environmental concerns will be addressed in
441	a coordinated fashion, and explain how these linkages support
442	the community's goals.
443	(c)  Identify and describe key community goals and the
444	barriers that restrict the community from achieving these goals,
445	including a description of poverty and general distress,
446	barriers to economic opportunity and development, and barriers
447	to human development.
448	(d)  Describe the process by which the affected community
449	is a full partner in the process of developing and implementing
450	the plan and the extent to which local institutions and
451	organizations have contributed to the planning process.
452	(e)  Commit the governing body or bodies to enact and
453	maintain local fiscal and regulatory incentives, if approval for
454	the area is received under s. 290.0065. These incentives may
455	include the municipal public service tax exemption provided by
456	s. 166.231, the economic development ad valorem tax exemption
457	provided by s. 196.1995, the occupational license tax exemption
458	provided by s. 205.054, local impact fee abatement or reduction,
459	or low-interest or interest-free loans or grants to businesses
460	to encourage the revitalization of the nominated area.
461	(f)  Identify the amount of local and private resources
462	that will be available in the nominated area and the
463	private/public partnerships to be used, which may include
464	participation by, and cooperation with, universities, community
465	colleges, small business development centers, black business
466	investment corporations, certified development corporations, and
467	other private and public entities.
468	(g)  Indicate how state enterprise zone tax incentives and
469	state, local, and federal resources will be utilized within the
470	nominated area.
471	(h)  Identify the funding requested under any state or
472	federal program in support of the proposed economic, human,
473	community, and physical development and related activities.
474	(i)  Identify baselines, methods, and benchmarks for
475	measuring the success of carrying out the strategic plan.
476	Section 6.  Subsections (1), (2), and (5) of section
477	290.0058, Florida Statutes, are amended to read:
478	290.0058  Determination of pervasive poverty, unemployment,
479	and general distress.--
480	(1)  In determining whether an area suffers from pervasive
481	poverty, unemployment, and general distress, for purposes of ss.
482	290.0055 and 290.0065, the governing body and the office
483	department shall use data from the most current decennial
484	census, and from information published by the Bureau of the
485	Census and the Bureau of Labor Statistics. The data shall be
486	comparable in point or period of time and methodology employed.
487	(2)  Pervasive poverty shall be evidenced by a showing that
488	poverty is widespread throughout the nominated area. The poverty
489	rate of the nominated area shall be established using the
490	following criteria:
491	(a)  In each census geographic block group within a
492	nominated area, the poverty rate may shall be not be less than
493	20 percent. However, for an area nominated for designation as a
494	rural enterprise zone which does not have a poverty rate of more
495	than 20 percent in each census geographic block group within the
496	nominated area, the poverty rate for the nominated area may be
497	calculated using the poverty rate for the entire county, which
498	may not be less than 20 percent.
499	(b)  In at least 50 percent of the census geographic block
500	groups within the nominated area, the poverty rate may shall not
501	be less than 30 percent. This requirement does not apply to an
502	area nominated for designation as a rural enterprise zone.
503	(c)  Census geographic block groups with no population
504	shall be treated as having a poverty rate which meets the
505	standards of paragraph (a), but shall be treated as having a
506	zero poverty rate for purposes of applying paragraph (b).
507	(d)  A nominated area may not contain a noncontiguous
508	parcel unless such parcel separately meets the criteria set
509	forth under paragraphs (a) and (b).
510	(5)  In making the calculations required by this section,
511	the local government and the office department shall round all
512	fractional percentages of one-half percent or more up to the
513	next highest whole percentage figure.
514	Section 7.  Section 290.0065, Florida Statutes, is amended
515	to read:
516	290.0065  State designation of enterprise zones.--
517	(1)  The maximum number of enterprise zones authorized
518	under this section is the number of enterprise zones having an
519	effective date on or before January 1, 2005, subject to any
520	increase due to any new enterprise zones authorized by the
521	Legislature during the 2005 Regular Session of the Legislature.
522	Upon application of the governing body of a county or
523	municipality or of a county and one or more municipalities
524	jointly pursuant to s. 290.0055, Enterprise Florida, Inc., and
525	the office, in consultation with the interagency coordinating
526	council, shall determine which areas nominated by such governing
527	bodies meet the criteria outlined in s. 290.0055 and are the
528	most appropriate for designation as state enterprise zones. The
529	office is authorized to designate up to five areas within each
530	of the categories established in subparagraphs (3)(a)1., 2., 3.,
531	4., and 5., except that the office may only designate a total of
532	20 areas as enterprise zones. The office shall not designate
533	more than three enterprise zones in any one county. All
534	designations, including any provision for redesignations, of
535	state enterprise zones pursuant to this section shall be
536	effective July 1, 1995.
537	(2)  If, pursuant to subsection (4), the office does not
538	redesignate an enterprise zone, a governing body of a county or
539	municipality or the governing bodies of a county and one or more
540	municipalities jointly, pursuant to s. 290.0055, may apply for
541	designation of an enterprise zone to take the place of the
542	enterprise zone not redesignated and request designation of an
543	enterprise zone. The office, in consultation with Enterprise
544	Florida, Inc., shall determine which areas nominated by such
545	governing bodies meet the criteria outlined in s. 290.0055 and
546	are the most appropriate for designation as state enterprise
547	zones. Each application made pursuant to s. 290.0055 shall be
548	ranked competitively within the appropriate category established
549	pursuant to subsection (3) based on the pervasive poverty,
550	unemployment, and general distress of the area; the strategic
551	plan, including local fiscal and regulatory incentives, prepared
552	pursuant to s. 290.0057; and the prospects for new investment
553	and economic development in the area. Pervasive poverty,
554	unemployment, and general distress shall be weighted 35 percent;
555	strategic plan and local fiscal and regulatory incentives shall
556	be weighted 40 percent; and prospects for new investment and
557	economic development in the area shall be weighted 25 percent.
558	(3)(a)  Each area designated as an enterprise zone pursuant
559	to this section shall be placed in one of the following
560	categories based on the 1990 census:
561	1.  Communities consisting of census tracts in areas having
562	a total population of 150,000 persons or more.
563	2.  Communities consisting of census tracts in areas having
564	a total population of 50,000 persons or more but less than
565	150,000 persons.
566	3.  Communities having a population of 20,000 persons or
567	more but less than 50,000 persons.
568	4.  Communities having a population of 7,500 persons or
569	more but less than 20,000 persons.
570	5.  Communities having a population of less than 7,500
571	persons.
572	(b)  Any area authorized to be an enterprise zone by both a
573	county and a municipality shall be placed in the appropriate
574	category established under s. 290.0055(4)(b) paragraph (a) in
575	which an application by the municipality would have been
576	considered if the municipality had acted alone, if at least 60
577	percent of the population of the area authorized to be an
578	enterprise zone resides within the municipality. An area
579	authorized to be an enterprise zone by a county and one or more
580	municipalities shall be placed in the category in which an
581	application by the municipality with the highest percentage of
582	residents in such area would have been considered if such
583	municipality had authorized the area to be an enterprise zone.
584	An area authorized to be an enterprise zone by a county as
585	defined by s. 125.011(1) shall be placed in the category in
586	which an application by the municipality in which the area is
587	located would have been considered if the municipality had
588	authorized such area to be an enterprise zone. An area
589	authorized to be an enterprise zone by a county as defined by s.
590	125.011(1) which area is located in two or more municipalities
591	shall be placed in the category in which an application by the
592	municipality with the highest percentage of residents in such
593	area would have been considered if such municipality had
594	authorized such area to be an enterprise zone.
595	(4)(a)  Notwithstanding s. 290.0055, the office may
596	redesignate any area existing as a state enterprise zone having
597	an effective date on or before January 1, 2005, as of the
598	effective date of this section and originally approved through a
599	joint application from a county and municipality, or through an
600	application from a county as defined in s. 125.011(1), shall be
601	redesignated as a state enterprise zone upon completion and
602	submittal to the office by the governing body for an enterprise
603	zone of the following:
604	1.  An updated zone profile for the enterprise zone based
605	on the most recent census data that complies with s. 290.0055,
606	except that pervasive poverty criteria may be set aside for
607	rural enterprise zones.
608	2.  A resolution passed by the governing body for that
609	enterprise zone requesting redesignation and explaining the
610	reasons the conditions of the zone merit redesignation.
611	3.  Measurable goals for the enterprise zone developed by
612	the enterprise zone development agency, which may be the goals
613	established in the enterprise zone's strategic plan.
614
615	The governing body may also submit a request for a boundary
616	change in an enterprise zone in the same application to the
617	office as long as the new area complies with the requirements of
618	s. 290.0055, except that pervasive poverty criteria may be set
619	aside for rural enterprise zones. the creation of an enterprise
620	zone development agency pursuant to s. 290.0056 and the
621	completion of a strategic plan pursuant to s. 290.0057. Any area
622	redesignated pursuant to this subsection, other than an area
623	located in a county defined in s. 125.011(1), may be relocated
624	or modified by the appropriate governmental bodies. Such
625	relocation or modification shall be identified in the strategic
626	plan and shall meet the requirements for designation as
627	established by former s. 290.005. Any relocation or modification
628	shall be submitted on or before June 1, 1996.
629	(b)  In consultation with Enterprise Florida, Inc., the
630	office shall, based on the enterprise zone profile and the
631	grounds for redesignation expressed in the resolution, determine
632	whether the enterprise zone merits redesignation. The office may
633	also examine and consider the following:
634	1.  Progress made, if any, in the enterprise zone's
635	strategic plan.
636	2.  Use of enterprise zone incentives during the life of
637	the enterprise zone.
638
639	If the office determines that the enterprise zone merits
640	redesignation, the office shall notify the governing body in
641	writing of its approval of redesignation.
642	(c)  If the enterprise zone is redesignated, the office
643	shall determine if the measurable goals submitted are
644	reasonable. If the office determines that the goals are
645	reasonable, the office shall notify the governing body in
646	writing that the goals have been approved. The office shall
647	place any area designated as a state enterprise zone pursuant to
648	this subsection in the appropriate category established in
649	subsection (3), and include such designations within the
650	limitations on state enterprise zone designations set out in
651	subsection (1).
652	(d)(c)  If the office denies redesignation of an enterprise
653	zone, the office shall notify the governing body in writing of
654	the denial. Any county or municipality having jurisdiction over
655	an area denied redesignation designated as a state enterprise
656	zone pursuant to this subsection, other than a county defined by
657	s. 125.011(1), may not apply for designation of that another
658	area for 1 year following the date of denial.
659	(5)  Notwithstanding s. 290.0055, an area designated as a
660	federal empowerment zone or enterprise community pursuant to
661	Title XIII of the Omnibus Budget Reconciliation Act of 1993, the
662	Taxpayer Relief Act of 1997, or the 1999 Agricultural
663	Appropriations Act shall be designated a state enterprise zone
664	as follows:
665	(a)  An area designated as an urban empowerment zone or
666	urban enterprise community pursuant to Title XIII of the Omnibus
667	Budget Reconciliation Act of 1993, or the Taxpayer Relief Act of
668	1997, or the 2000 Community Renewal Tax Relief Act shall be
669	redesignated designated a state enterprise zone by the office
670	upon completion of the requirements set out in paragraph (d),
671	except in the case of a county as defined in s. 125.011(1)
672	which, notwithstanding s. 290.0055, may incorporate and include
673	such designated urban empowerment zone or urban enterprise
674	community areas within the boundaries of its state enterprise
675	zones without any limitation as to size.
676	(b)  An area designated as a rural empowerment zone or
677	rural enterprise community pursuant to Title XIII of the Omnibus
678	Budget Reconciliation Act of 1993 or the 1999 Agricultural
679	Appropriations Act shall be redesignated designated a state
680	rural enterprise zone by the office upon completion of the
681	requirements set out in paragraph (d) and may incorporate and
682	include such designated rural empowerment zone or rural
683	enterprise community within the boundaries of its state
684	enterprise zones without any limitation as to size.
685	(c)  Any county or municipality having jurisdiction over an
686	area redesignated designated as a state enterprise zone pursuant
687	to this subsection, other than a county defined in s.
688	125.011(1), may not apply for designation of another area.
689	(d)  Prior to redesignating designating such areas as state
690	enterprise zones, the office shall ensure that the governing
691	body having jurisdiction over the zone submits the information
692	required under paragraph (4)(a) for redesignation strategic plan
693	required pursuant to 7 C.F.R. part 25 or 24 C.F.R. part 597 to
694	the office, and creates an enterprise zone development agency
695	pursuant to s. 290.0056.
696	(e)  The office shall place any area designated as a state
697	enterprise zone pursuant to this subsection in the appropriate
698	category established in subsection (3), and include such
699	designations within the limitations on state enterprise zone
700	designations set out in subsection (1).
701	(6)(a)  The office, in consultation with Enterprise
702	Florida, Inc., and the interagency coordinating council, may
703	develop guidelines necessary for the approval of areas under
704	this section by the director.
705	(b)  Such guidelines shall provide for the measurement of
706	pervasive poverty, unemployment, and general distress using the
707	criteria outlined by s. 290.0058.
708	(c)  Such guidelines shall provide for the evaluation of
709	the strategic plan or measurable goals and local fiscal and
710	regulatory incentives for effectiveness, including how the
711	following key principles will be implemented by the governing
712	body or bodies:
713	1.  Economic opportunity, including job creation within the
714	community and throughout the region, as well as entrepreneurial
715	initiatives, small business expansion, and training for jobs
716	that offer upward mobility.
717	2.  Sustainable community development that advances the
718	creation of livable and vibrant communities through
719	comprehensive approaches that coordinate economic, physical,
720	community, and human development.
721	3.  Community-based partnerships involving the
722	participation of all segments of the community.
723	4.  Strategic vision for change that identifies how the
724	community will be revitalized. This vision should include
725	methods for building on community assets and coordinate a
726	response to community needs in a comprehensive fashion. This
727	vision should provide goals and performance benchmarks for
728	measuring progress and establish a framework for evaluating and
729	adjusting the strategic plan or measurable goals.
730	5.  Local fiscal and regulatory incentives enacted pursuant
731	to s. 290.0057(1)(e). These incentives should induce economic
732	revitalization, including job creation and small business
733	expansion.
734	(d)  Such guidelines may provide methods for evaluating the
735	prospects for new investment and economic development in the
736	area, including a review and evaluation of any previous state
737	enterprise zones located in the area.
738	(7)  Upon approval by the director of a resolution
739	authorizing an area to be an enterprise zone pursuant to this
740	section, the office shall assign a unique identifying number to
741	that resolution. The office shall provide the Department of
742	Revenue and Enterprise Florida, Inc., with a copy of each
743	resolution approved, together with its identifying number.
744	(8)(a)  Notwithstanding s. 290.0055, any area existing as a
745	state enterprise zone as of December 30, 1994, which has
746	received at least $1 million in state community development
747	funds and at least $500,000 in federal community development
748	funds, which has less than 300 businesses located within the
749	boundaries of the enterprise zone, and which has been designated
750	by the United States Department of Agriculture as a "Champion
751	Community" shall be redesignated as a state enterprise zone upon
752	the creation of an enterprise zone development agency pursuant
753	to s. 290.0056 and the completion of a strategic plan pursuant
754	to s. 290.0057.
755	(b)  Such designation shall be in addition to the
756	limitations of state enterprise zone designation set out in
757	subsection (1).
758	(9)(a)  Before December 31, 2002, the governing body of a
759	county in which an enterprise zone designated pursuant to
760	paragraph (5)(b) is located may apply to the Office of Tourism,
761	Trade, and Economic Development to amend the boundaries of the
762	enterprise zone for the purpose of replacing areas not suitable
763	for development.
764	(b)  Before December 31, 2002, the governing body of a
765	county in which an enterprise zone designated pursuant to
766	subparagraph (3)(a)2. is located may apply to the Office of
767	Tourism, Trade, and Economic Development to amend the boundaries
768	of the enterprise zone for the purpose of replacing areas not
769	suitable for development.
770
771	The Office of Tourism, Trade, and Economic Development shall
772	approve the application if it does not increase the overall size
773	of the enterprise zone. Except that upon the request of the
774	governing body of a home rule charter county, or any county the
775	government of which has been consolidated with the government of
776	one or more municipalities in accordance with s. 9, Art. VIII of
777	the State Constitution of 1885, as preserved by s. 6(e), Art.
778	VIII of the State Constitution as revised in 1968 and
779	subsequently amended, the Office of Tourism, Trade, and Economic
780	Development may amend the boundaries of an area designated as an
781	enterprise zone upon the receipt of a resolution adopted by such
782	governing body describing the amended boundaries, so long as the
783	added area does not increase the overall size of the expanded
784	zone more than its original size or 20 square miles, whichever
785	is larger, and is consistent with the categories, criteria, and
786	limitations imposed by s. 290.0055.
787	(10)  Before December 31, 1999, any county as defined in s.
788	125.011(1) may create a satellite enterprise zone not exceeding
789	3 square miles in area outside of and, notwithstanding anything
790	contained in s. 290.0055(4) or elsewhere, in addition to the
791	previously designated 20 square miles of enterprise zones. The
792	Office of Tourism, Trade, and Economic Development shall amend
793	the boundaries of the areas previously designated by any such
794	county as enterprise zones upon the receipt of a resolution
795	adopted by such governing body describing the satellite
796	enterprise zone, as long as the additional area is consistent
797	with the categories, criteria, and limitations imposed by s.
798	290.0055, provided that the 20-square-mile limitation and the
799	requirements imposed by s. 290.0055(4)(d) do not apply to such
800	satellite enterprise zone.
801	(11)  Before December 31, 2004, the governing body or
802	governing bodies of a county or a municipality in a county
803	having a population of more than 235,000 but less than 260,000
804	and in which an enterprise zone is designated may apply to the
805	Office of Tourism, Trade, and Economic Development to change the
806	boundaries of the enterprise zone for the purpose of replacing
807	areas not suitable for development. The Office of Tourism,
808	Trade, and Economic Development shall approve the application
809	made pursuant to this subsection if the boundary change is
810	consistent with the categories, criteria, and limitations
811	imposed upon the establishment of such enterprise zone.
812	(12)  Notwithstanding any provisions in s. 290.0055
813	regarding the size of an enterprise zone, any county defined by
814	s. 125.011(1) may apply to the Office of Tourism, Trade, and
815	Economic Development by October 1, 2004, to expand the boundary
816	of an existing enterprise zone to include an additional 8.7
817	square miles. The area must also include areas to the north or
818	east of the northeasternmost section of an existing enterprise
819	zone. The expanded area may not include any area not described
820	in this subsection. The Office of Tourism, Trade, and Economic
821	Development shall approve an amendment to the boundary of an
822	enterprise zone under this subsection by January 1, 2005, if the
823	area proposed for addition to the enterprise zone is consistent
824	with the criteria and conditions imposed by s. 290.0055 upon the
825	establishment of enterprise zones, including the requirement
826	that the area suffer from pervasive poverty, unemployment, and
827	general distress.
828	(13)  Before November 30, 2004, any county as defined in s.
829	125.011 may apply to the Office of Tourism, Trade, and Economic
830	Development to change the boundaries of an existing enterprise
831	zone for the purpose of replacing an area of not more than 75
832	acres within the enterprise zone as of January 1, 2004, with an
833	area of the same number of acres outside the enterprise zone as
834	of January 1, 2004. The replacement area must be contiguous to
835	the existing enterprise zone and must be a part of a
836	revitalization area that has been targeted for assistance by the
837	county. The replacement area also must be contiguous to a zoo,
838	and the county must have previously completed a master plan for
839	development of the area. The Office of Tourism, Trade, and
840	Economic Development shall approve the amendment effective
841	January 1, 2005, if the enterprise zone remains consistent with
842	the criteria and conditions imposed by s. 290.0055 upon the
843	establishment of enterprise zones, including the requirement
844	that the area suffer from pervasive poverty, unemployment, and
845	general distress.
846	Section 8.  Subsection (1) of section 290.0066, Florida
847	Statutes, is amended to read:
848	290.0066  Revocation of enterprise zone designation.--
849	(1)  The director may revoke the designation of an
850	enterprise zone if the director determines that the governing
851	body or bodies:
852	(a)  Have failed to make progress in achieving the
853	benchmarks set forth in the strategic plan or measurable goals;
854	or
855	(b)  Have not complied substantially with the strategic
856	plan or measurable goals.
857	Section 9.  Section 290.012, Florida Statutes, is amended
858	to read:
859	290.012  Transition.--Any enterprise zone having an
860	effective date on or before January 1, 2005, in existence on the
861	effective date of this section shall continue to exist until
862	December 31, 2005 1994, and shall cease to exist on that date.
863	Any enterprise zone designated or redesignated on or after
864	January 1, 2006 1995, must be designated or redesignated be
865	created in accordance with the Florida Enterprise Zone Act of
866	1994. Any such designation shall not be effective until July 1,
867	1995.
868	Section 10.  Subsection (2) of section 290.014, Florida
869	Statutes, is amended to read:
870	290.014  Annual reports on enterprise zones.--
871	(2)  By March 1 of each year, the office shall submit an
872	annual report to the Governor, the Speaker of the House of
873	Representatives, and the President of the Senate. The report
874	shall include the information provided by the Department of
875	Revenue pursuant to subsection (1) and the information provided
876	by enterprise zone development agencies pursuant to s. 290.0056.
877	In addition, the report shall include an analysis of the
878	activities and accomplishments of each enterprise zone, and any
879	additional information prescribed pursuant to s. 290.015.
880	Section 11.  Section 290.016, Florida Statutes, is amended
881	to read:
882	290.016  Repeal.--Sections 290.001-290.014 are 290.001-
883	290.001-290.015 shall stand repealed on December 31, 2015 2005.
884	Section 12.  Subsection (2) of section 163.345, Florida
885	Statutes, is amended to read:
886	163.345  Encouragement of private enterprise.--
887	(2)  In giving consideration to the objectives outlined in
888	subsection (1), the county or municipality shall consider making
889	available the incentives provided under the Florida Enterprise
890	Zone Act of 1994 and chapter 420.
891	Section 13.  Paragraph (c) of subsection (8) of section
892	166.231, Florida Statutes, is amended to read:
893	166.231  Municipalities; public service tax.--
894	(8)
895	(c)  This subsection expires shall expire and be void on
896	the date specified in s. 290.016 for the expiration of the
897	Florida Enterprise Zone Act December 31, 2005, except that any
898	qualified business that which has satisfied the requirements of
899	this subsection before that date prior to December 31, 2005,
900	shall be allowed the full benefit of the exemption allowed under
901	this subsection as if this subsection had not expired on that
902	date December 31, 2005.
903	Section 14.  Subsection (4) of section 193.077, Florida
904	Statutes, is amended to read:
905	193.077  Notice of new, rebuilt, or expanded property.--
906	(4)  The provisions of This section expires shall expire
907	and be void on the date specified in s. 290.016 for the
908	expiration of the Florida Enterprise Zone Act June 30, 2005.
909	Section 15.  Paragraph (b) of subsection (5) of section
910	193.085, Florida Statutes, is amended to read:
911	193.085  Listing all property.--
912	(5)
913	(b)  The provisions of This subsection expires shall expire
914	and be void on the date specified in s. 290.016 for the
915	expiration of the Florida Enterprise Zone Act June 30, 2005.
916	Section 16.  Paragraph (b) of subsection (4) of section
917	195.073, Florida Statutes, is amended to read:
918	195.073  Classification of property.--All items required by
919	law to be on the assessment rolls must receive a classification
920	based upon the use of the property. The department shall
921	promulgate uniform definitions for all classifications. The
922	department may designate other subclassifications of property.
923	No assessment roll may be approved by the department which does
924	not show proper classifications.
925	(4)
926	(b)  The provisions of This subsection expires shall expire
927	and be void on the date specified in s. 290.016 for the
928	expiration of the Florida Enterprise Zone Act June 30, 2005.
929	Section 17.  Subsection (19) of section 196.012, Florida
930	Statutes, is amended to read:
931	196.012  Definitions.--For the purpose of this chapter, the
932	following terms are defined as follows, except where the context
933	clearly indicates otherwise:
934	(19)  "Enterprise zone" means an area designated as an
935	enterprise zone pursuant to s. 290.0065. This subsection expires
936	shall stand repealed on the date specified in s. 290.016 for the
937	expiration of the Florida Enterprise Zone Act December 31, 2005.
938	Section 18.  Subsection (7) of section 205.022, Florida
939	Statutes, is amended to read:
940	205.022  Definitions.--When used in this chapter, the
941	following terms and phrases shall have the meanings ascribed to
942	them in this section, except when the context clearly indicates
943	a different meaning:
944	(7)  "Enterprise zone" means an area designated as an
945	enterprise zone pursuant to s. 290.0065. This subsection expires
946	shall stand repealed on the date specified in s. 290.016 for the
947	expiration of the Florida Enterprise Zone Act December 31, 2005.
948	Section 19.  Subsection (6) of section 205.054, Florida
949	Statutes, is amended to read:
950	205.054  Occupational license tax; partial exemption for
951	engaging in business or occupation in enterprise zone.--
952	(6)  This section expires shall stand repealed on the date
953	specified in s. 290.016 for the expiration of the Florida
954	Enterprise Zone Act December 31, 2005; and no license shall be
955	issued with the exemption authorized in this section for any
956	period beginning on or after that date January 1, 2006.
957	Section 20.  Subsection (6) of section 212.02, Florida
958	Statutes, is amended to read:
959	212.02  Definitions.--The following terms and phrases when
960	used in this chapter have the meanings ascribed to them in this
961	section, except where the context clearly indicates a different
962	meaning:
963	(6)  "Enterprise zone" means an area of the state
964	designated pursuant to s. 290.0065. This subsection expires
965	shall expire and be void on the date specified in s. 290.016 for
966	the expiration of the Florida Enterprise Zone Act December 31,
967	2005.
968	Section 21.  Paragraphs (g), (h), and (q) of subsection (5)
969	and paragraph (g) of subsection (15) of section 212.08, Florida
970	Statutes, are amended to read:
971	212.08  Sales, rental, use, consumption, distribution, and
972	storage tax; specified exemptions.--The sale at retail, the
973	rental, the use, the consumption, the distribution, and the
974	storage to be used or consumed in this state of the following
975	are hereby specifically exempt from the tax imposed by this
976	chapter.
977	(5)  EXEMPTIONS; ACCOUNT OF USE.--
978	(g)  Building materials used in the rehabilitation of real
979	property located in an enterprise zone.--
980	1.  Building materials used in the rehabilitation of real
981	property located in an enterprise zone shall be exempt from the
982	tax imposed by this chapter upon an affirmative showing to the
983	satisfaction of the department that the items have been used for
984	the rehabilitation of real property located in an enterprise
985	zone. Except as provided in subparagraph 2., this exemption
986	inures to the owner, lessee, or lessor of the rehabilitated real
987	property located in an enterprise zone only through a refund of
988	previously paid taxes. To receive a refund pursuant to this
989	paragraph, the owner, lessee, or lessor of the rehabilitated
990	real property located in an enterprise zone must file an
991	application under oath with the governing body or enterprise
992	zone development agency having jurisdiction over the enterprise
993	zone where the business is located, as applicable, which
994	includes:
995	a.  The name and address of the person claiming the refund.
996	b.  An address and assessment roll parcel number of the
997	rehabilitated real property in an enterprise zone for which a
998	refund of previously paid taxes is being sought.
999	c.  A description of the improvements made to accomplish
1000	the rehabilitation of the real property.
1001	d.  A copy of the building permit issued for the
1002	rehabilitation of the real property.
1003	e.  A sworn statement, under the penalty of perjury, from
1004	the general contractor licensed in this state with whom the
1005	applicant contracted to make the improvements necessary to
1006	accomplish the rehabilitation of the real property, which
1007	statement lists the building materials used in the
1008	rehabilitation of the real property, the actual cost of the
1009	building materials, and the amount of sales tax paid in this
1010	state on the building materials. In the event that a general
1011	contractor has not been used, the applicant shall provide this
1012	information in a sworn statement, under the penalty of perjury.
1013	Copies of the invoices which evidence the purchase of the
1014	building materials used in such rehabilitation and the payment
1015	of sales tax on the building materials shall be attached to the
1016	sworn statement provided by the general contractor or by the
1017	applicant. Unless the actual cost of building materials used in
1018	the rehabilitation of real property and the payment of sales
1019	taxes due thereon is documented by a general contractor or by
1020	the applicant in this manner, the cost of such building
1021	materials shall be an amount equal to 40 percent of the increase
1022	in assessed value for ad valorem tax purposes.
1023	f.  The identifying number assigned pursuant to s. 290.0065
1024	to the enterprise zone in which the rehabilitated real property
1025	is located.
1026	g.  A certification by the local building code inspector
1027	that the improvements necessary to accomplish the rehabilitation
1028	of the real property are substantially completed.
1029	h.  Whether the business is a small business as defined by
1030	s. 288.703(1).
1031	i.  If applicable, the name and address of each permanent
1032	employee of the business, including, for each employee who is a
1033	resident of an enterprise zone, the identifying number assigned
1034	pursuant to s. 290.0065 to the enterprise zone in which the
1035	employee resides.
1036	2.  This exemption inures to a city, county, other
1037	governmental agency, or nonprofit community-based organization
1038	through a refund of previously paid taxes if the building
1039	materials used in the rehabilitation of real property located in
1040	an enterprise zone are paid for from the funds of a community
1041	development block grant, State Housing Initiatives Partnership
1042	Program, or similar grant or loan program. To receive a refund
1043	pursuant to this paragraph, a city, county, other governmental
1044	agency, or nonprofit community-based organization must file an
1045	application which includes the same information required to be
1046	provided in subparagraph 1. by an owner, lessee, or lessor of
1047	rehabilitated real property. In addition, the application must
1048	include a sworn statement signed by the chief executive officer
1049	of the city, county, other governmental agency, or nonprofit
1050	community-based organization seeking a refund which states that
1051	the building materials for which a refund is sought were paid
1052	for from the funds of a community development block grant, State
1053	Housing Initiatives Partnership Program, or similar grant or
1054	loan program.
1055	3.  Within 10 working days after receipt of an application,
1056	the governing body or enterprise zone development agency shall
1057	review the application to determine if it contains all the
1058	information required pursuant to subparagraph 1. or subparagraph
1059	2. and meets the criteria set out in this paragraph. The
1060	governing body or agency shall certify all applications that
1061	contain the information required pursuant to subparagraph 1. or
1062	subparagraph 2. and meet the criteria set out in this paragraph
1063	as eligible to receive a refund. If applicable, the governing
1064	body or agency shall also certify if 20 percent of the employees
1065	of the business are residents of an enterprise zone, excluding
1066	temporary and part-time employees. The certification shall be in
1067	writing, and a copy of the certification shall be transmitted to
1068	the executive director of the Department of Revenue. The
1069	applicant shall be responsible for forwarding a certified
1070	application to the department within the time specified in
1071	subparagraph 4.
1072	4.  An application for a refund pursuant to this paragraph
1073	must be submitted to the department within 6 months after the
1074	rehabilitation of the property is deemed to be substantially
1075	completed by the local building code inspector or by September 1
1076	within 90 days after the rehabilitated property is first subject
1077	to assessment.
1078	5.  The provisions of s. 212.095 do not apply to any refund
1079	application made pursuant to this paragraph. No more than one
1080	exemption through a refund of previously paid taxes for the
1081	rehabilitation of real property shall be permitted for any one
1082	parcel of real property. No refund shall be granted pursuant to
1083	this paragraph unless the amount to be refunded exceeds $500. No
1084	refund granted pursuant to this paragraph shall exceed the
1085	lesser of 97 percent of the Florida sales or use tax paid on the
1086	cost of the building materials used in the rehabilitation of the
1087	real property as determined pursuant to sub-subparagraph 1.e. or
1088	$5,000, or, if no less than 20 percent of the employees of the
1089	business are residents of an enterprise zone, excluding
1090	temporary and part-time employees, the amount of refund granted
1091	pursuant to this paragraph shall not exceed the lesser of 97
1092	percent of the sales tax paid on the cost of such building
1093	materials or $10,000. A refund approved pursuant to this
1094	paragraph shall be made within 30 days of formal approval by the
1095	department of the application for the refund.
1096	6.  The department shall adopt rules governing the manner
1097	and form of refund applications and may establish guidelines as
1098	to the requisites for an affirmative showing of qualification
1099	for exemption under this paragraph.
1100	7.  The department shall deduct an amount equal to 10
1101	percent of each refund granted under the provisions of this
1102	paragraph from the amount transferred into the Local Government
1103	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1104	for the county area in which the rehabilitated real property is
1105	located and shall transfer that amount to the General Revenue
1106	Fund.
1107	8.  For the purposes of the exemption provided in this
1108	paragraph:
1109	a.  "Building materials" means tangible personal property
1110	which becomes a component part of improvements to real property.
1111	b.  "Real property" has the same meaning as provided in s.
1112	192.001(12).
1113	c.  "Rehabilitation of real property" means the
1114	reconstruction, renovation, restoration, rehabilitation,
1115	construction, or expansion of improvements to real property.
1116	d.  "Substantially completed" has the same meaning as
1117	provided in s. 192.042(1).
1118	9.  The provisions of This paragraph expires shall expire
1119	and be void on the date specified in s. 290.016 for the
1120	expiration of the Florida Enterprise Zone Act December 31, 2005.
1121	(h)  Business property used in an enterprise zone.--
1122	1.  Business property purchased for use by businesses
1123	located in an enterprise zone which is subsequently used in an
1124	enterprise zone shall be exempt from the tax imposed by this
1125	chapter. This exemption inures to the business only through a
1126	refund of previously paid taxes. A refund shall be authorized
1127	upon an affirmative showing by the taxpayer to the satisfaction
1128	of the department that the requirements of this paragraph have
1129	been met.
1130	2.  To receive a refund, the business must file under oath
1131	with the governing body or enterprise zone development agency
1132	having jurisdiction over the enterprise zone where the business
1133	is located, as applicable, an application which includes:
1134	a.  The name and address of the business claiming the
1135	refund.
1136	b.  The identifying number assigned pursuant to s. 290.0065
1137	to the enterprise zone in which the business is located.
1138	c.  A specific description of the property for which a
1139	refund is sought, including its serial number or other permanent
1140	identification number.
1141	d.  The location of the property.
1142	e.  The sales invoice or other proof of purchase of the
1143	property, showing the amount of sales tax paid, the date of
1144	purchase, and the name and address of the sales tax dealer from
1145	whom the property was purchased.
1146	f.  Whether the business is a small business as defined by
1147	s. 288.703(1).
1148	g.  If applicable, the name and address of each permanent
1149	employee of the business, including, for each employee who is a
1150	resident of an enterprise zone, the identifying number assigned
1151	pursuant to s. 290.0065 to the enterprise zone in which the
1152	employee resides.
1153	3.  Within 10 working days after receipt of an application,
1154	the governing body or enterprise zone development agency shall
1155	review the application to determine if it contains all the
1156	information required pursuant to subparagraph 2. and meets the
1157	criteria set out in this paragraph. The governing body or agency
1158	shall certify all applications that contain the information
1159	required pursuant to subparagraph 2. and meet the criteria set
1160	out in this paragraph as eligible to receive a refund. If
1161	applicable, the governing body or agency shall also certify if
1162	20 percent of the employees of the business are residents of an
1163	enterprise zone, excluding temporary and part-time employees.
1164	The certification shall be in writing, and a copy of the
1165	certification shall be transmitted to the executive director of
1166	the Department of Revenue. The business shall be responsible for
1167	forwarding a certified application to the department within the
1168	time specified in subparagraph 4.
1169	4.  An application for a refund pursuant to this paragraph
1170	must be submitted to the department within 6 months after the
1171	tax is due on the business property that is purchased.
1172	5.  The provisions of s. 212.095 do not apply to any refund
1173	application made pursuant to this paragraph. The amount refunded
1174	on purchases of business property under this paragraph shall be
1175	the lesser of 97 percent of the sales tax paid on such business
1176	property or $5,000, or, if no less than 20 percent of the
1177	employees of the business are residents of an enterprise zone,
1178	excluding temporary and part-time employees, the amount refunded
1179	on purchases of business property under this paragraph shall be
1180	the lesser of 97 percent of the sales tax paid on such business
1181	property or $10,000. A refund approved pursuant to this
1182	paragraph shall be made within 30 days of formal approval by the
1183	department of the application for the refund. No refund shall be
1184	granted under this paragraph unless the amount to be refunded
1185	exceeds $100 in sales tax paid on purchases made within a 60-day
1186	time period.
1187	6.  The department shall adopt rules governing the manner
1188	and form of refund applications and may establish guidelines as
1189	to the requisites for an affirmative showing of qualification
1190	for exemption under this paragraph.
1191	7.  If the department determines that the business property
1192	is used outside an enterprise zone within 3 years from the date
1193	of purchase, the amount of taxes refunded to the business
1194	purchasing such business property shall immediately be due and
1195	payable to the department by the business, together with the
1196	appropriate interest and penalty, computed from the date of
1197	purchase, in the manner provided by this chapter.
1198	Notwithstanding this subparagraph, business property used
1199	exclusively in:
1200	a.  Licensed commercial fishing vessels,
1201	b.  Fishing guide boats, or
1202	c.  Ecotourism guide boats
1203
1204	that leave and return to a fixed location within an area
1205	designated under s. 370.28 are eligible for the exemption
1206	provided under this paragraph if all requirements of this
1207	paragraph are met. Such vessels and boats must be owned by a
1208	business that is eligible to receive the exemption provided
1209	under this paragraph. This exemption does not apply to the
1210	purchase of a vessel or boat.
1211	8.  The department shall deduct an amount equal to 10
1212	percent of each refund granted under the provisions of this
1213	paragraph from the amount transferred into the Local Government
1214	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1215	for the county area in which the business property is located
1216	and shall transfer that amount to the General Revenue Fund.
1217	9.  For the purposes of this exemption, "business property"
1218	means new or used property defined as "recovery property" in s.
1219	168(c) of the Internal Revenue Code of 1954, as amended, except:
1220	a.  Property classified as 3-year property under s.
1221	168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
1222	b.  Industrial machinery and equipment as defined in sub-
1223	subparagraph (b)6.a. and eligible for exemption under paragraph
1224	(b);
1225	c.  Building materials as defined in sub-subparagraph
1226	(g)8.a.; and
1227	d.  Business property having a sales price of under $5,000
1228	per unit.
1229	10.  The provisions of This paragraph expires shall expire
1230	and be void on the date specified in s. 290.016 for the
1231	expiration of the Florida Enterprise Zone Act December 31, 2005.
1232	(q)  Community contribution tax credit for donations.--
1233	1.  Authorization.--Beginning July 1, 2001, persons who are
1234	registered with the department under s. 212.18 to collect or
1235	remit sales or use tax and who make donations to eligible
1236	sponsors are eligible for tax credits against their state sales
1237	and use tax liabilities as provided in this paragraph:
1238	a.  The credit shall be computed as 50 percent of the
1239	person's approved annual community contribution;
1240	b.  The credit shall be granted as a refund against state
1241	sales and use taxes reported on returns and remitted in the 12
1242	months preceding the date of application to the department for
1243	the credit as required in sub-subparagraph 3.c. If the annual
1244	credit is not fully used through such refund because of
1245	insufficient tax payments during the applicable 12-month period,
1246	the unused amount may be included in an application for a refund
1247	made pursuant to sub-subparagraph 3.c. in subsequent years
1248	against the total tax payments made for such year. Carryover
1249	credits may be applied for a 3-year period without regard to any
1250	time limitation that would otherwise apply under s. 215.26;
1251	c.  No person shall receive more than $200,000 in annual
1252	tax credits for all approved community contributions made in any
1253	one year;
1254	d.  All proposals for the granting of the tax credit shall
1255	require the prior approval of the Office of Tourism, Trade, and
1256	Economic Development;
1257	e.  The total amount of tax credits which may be granted
1258	for all programs approved under this paragraph, s. 220.183, and
1259	s. 624.5105 is $10 million annually; and
1260	f.  A person who is eligible to receive the credit provided
1261	for in this paragraph, s. 220.183, or s. 624.5105 may receive
1262	the credit only under the one section of the person's choice.
1263	2.  Eligibility requirements.--
1264	a.  A community contribution by a person must be in the
1265	following form:
1266	(I)  Cash or other liquid assets;
1267	(II)  Real property;
1268	(III)  Goods or inventory; or
1269	(IV)  Other physical resources as identified by the Office
1270	of Tourism, Trade, and Economic Development.
1271	b.  All community contributions must be reserved
1272	exclusively for use in a project. As used in this sub-
1273	subparagraph, the term "project" means any activity undertaken
1274	by an eligible sponsor which is designed to construct, improve,
1275	or substantially rehabilitate housing that is affordable to low-
1276	income or very-low-income households as defined in s.
1277	420.9071(19) and (28); designed to provide commercial,
1278	industrial, or public resources and facilities; or designed to
1279	improve entrepreneurial and job-development opportunities for
1280	low-income persons. A project may be the investment necessary to
1281	increase access to high-speed broadband capability in rural
1282	communities with enterprise zones, including projects that
1283	result in improvements to communications assets that are owned
1284	by a business. A project may include the provision of museum
1285	educational programs and materials that are directly related to
1286	any project approved between January 1, 1996, and December 31,
1287	1999, and located in an enterprise zone designated pursuant to
1288	s. 290.0065 as referenced in s. 290.00675. This paragraph does
1289	not preclude projects that propose to construct or rehabilitate
1290	housing for low-income or very-low-income households on
1291	scattered sites. The Office of Tourism, Trade, and Economic
1292	Development may reserve up to 50 percent of the available annual
1293	tax credits for housing for very-low-income households pursuant
1294	to s. 420.9071(28) for the first 6 months of the fiscal year.
1295	With respect to housing, contributions may be used to pay the
1296	following eligible low-income and very-low-income housing-
1297	related activities:
1298	(I)  Project development impact and management fees for
1299	low-income or very-low-income housing projects;
1300	(II)  Down payment and closing costs for eligible persons,
1301	as defined in s. 420.9071(19) and (28);
1302	(III)  Administrative costs, including housing counseling
1303	and marketing fees, not to exceed 10 percent of the community
1304	contribution, directly related to low-income or very-low-income
1305	projects; and
1306	(IV)  Removal of liens recorded against residential
1307	property by municipal, county, or special district local
1308	governments when satisfaction of the lien is a necessary
1309	precedent to the transfer of the property to an eligible person,
1310	as defined in s. 420.9071(19) and (28), for the purpose of
1311	promoting home ownership. Contributions for lien removal must be
1312	received from a nonrelated third party.
1313	c.  The project must be undertaken by an "eligible
1314	sponsor," which includes:
1315	(I)  A community action program;
1316	(II)  A nonprofit community-based development organization
1317	whose mission is the provision of housing for low-income or
1318	very-low-income households or increasing entrepreneurial and
1319	job-development opportunities for low-income persons;
1320	(III)  A neighborhood housing services corporation;
1321	(IV)  A local housing authority created under chapter 421;
1322	(V)  A community redevelopment agency created under s.
1323	163.356;
1324	(VI)  The Florida Industrial Development Corporation;
1325	(VII)  A historic preservation district agency or
1326	organization;
1327	(VIII)  A regional workforce board;
1328	(IX)  A direct-support organization as provided in s.
1329	1009.983;
1330	(X)  An enterprise zone development agency created under s.
1331	290.0056;
1332	(XI)  A community-based organization incorporated under
1333	chapter 617 which is recognized as educational, charitable, or
1334	scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
1335	and whose bylaws and articles of incorporation include
1336	affordable housing, economic development, or community
1337	development as the primary mission of the corporation;
1338	(XII)  Units of local government;
1339	(XIII)  Units of state government; or
1340	(XIV)  Any other agency that the Office of Tourism, Trade,
1341	and Economic Development designates by rule.
1342
1343	In no event may a contributing person have a financial interest
1344	in the eligible sponsor.
1345	d.  The project must be located in an area designated an
1346	enterprise zone or a Front Porch Florida Community pursuant to
1347	s. 20.18(6), unless the project increases access to high-speed
1348	broadband capability for rural communities with enterprise zones
1349	but is physically located outside the designated rural zone
1350	boundaries. Any project designed to construct or rehabilitate
1351	housing for low-income or very-low-income households as defined
1352	in s. 420.0971(19) and (28) is exempt from the area requirement
1353	of this sub-subparagraph.
1354	3.  Application requirements.--
1355	a.  Any eligible sponsor seeking to participate in this
1356	program must submit a proposal to the Office of Tourism, Trade,
1357	and Economic Development which sets forth the name of the
1358	sponsor, a description of the project, and the area in which the
1359	project is located, together with such supporting information as
1360	is prescribed by rule. The proposal must also contain a
1361	resolution from the local governmental unit in which the project
1362	is located certifying that the project is consistent with local
1363	plans and regulations.
1364	b.  Any person seeking to participate in this program must
1365	submit an application for tax credit to the Office of Tourism,
1366	Trade, and Economic Development which sets forth the name of the
1367	sponsor, a description of the project, and the type, value, and
1368	purpose of the contribution. The sponsor shall verify the terms
1369	of the application and indicate its receipt of the contribution,
1370	which verification must be in writing and accompany the
1371	application for tax credit. The person must submit a separate
1372	tax credit application to the office for each individual
1373	contribution that it makes to each individual project.
1374	c.  Any person who has received notification from the
1375	Office of Tourism, Trade, and Economic Development that a tax
1376	credit has been approved must apply to the department to receive
1377	the refund. Application must be made on the form prescribed for
1378	claiming refunds of sales and use taxes and be accompanied by a
1379	copy of the notification. A person may submit only one
1380	application for refund to the department within any 12-month
1381	period.
1382	4.  Administration.--
1383	a.  The Office of Tourism, Trade, and Economic Development
1384	may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
1385	to administer this paragraph, including rules for the approval
1386	or disapproval of proposals by a person.
1387	b.  The decision of the Office of Tourism, Trade, and
1388	Economic Development must be in writing, and, if approved, the
1389	notification shall state the maximum credit allowable to the
1390	person. Upon approval, the office shall transmit a copy of the
1391	decision to the Department of Revenue.
1392	c.  The Office of Tourism, Trade, and Economic Development
1393	shall periodically monitor all projects in a manner consistent
1394	with available resources to ensure that resources are used in
1395	accordance with this paragraph; however, each project must be
1396	reviewed at least once every 2 years.
1397	d.  The Office of Tourism, Trade, and Economic Development
1398	shall, in consultation with the Department of Community Affairs,
1399	the Florida Housing Finance Corporation, and the statewide and
1400	regional housing and financial intermediaries, market the
1401	availability of the community contribution tax credit program to
1402	community-based organizations.
1403	5.  Expiration.--This paragraph expires June 30, 2005;
1404	however, any accrued credit carryover that is unused on that
1405	date may be used until the expiration of the 3-year carryover
1406	period for such credit.
1407	(15)  ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.--
1408	(g)  This subsection expires shall expire and be void on
1409	the date specified in s. 290.016 for the expiration of the
1410	Florida Enterprise Zone Act December 31, 2005, except that:
1411	1.  Paragraph (d) shall not expire; and
1412	2.  Any qualified business which has been granted an
1413	exemption under this subsection prior to that date shall be
1414	allowed the full benefit of this exemption as if this subsection
1415	had not expired on that date.
1416	Section 22.  Subsections (1), (2), (6), (10), (11), and
1417	(12) of section 212.096, Florida Statutes, are amended to read:
1418	212.096  Sales, rental, storage, use tax; enterprise zone
1419	jobs credit against sales tax.--
1420	(1)  For the purposes of the credit provided in this
1421	section:
1422	(a)  "Eligible business" means any sole proprietorship,
1423	firm, partnership, corporation, bank, savings association,
1424	estate, trust, business trust, receiver, syndicate, or other
1425	group or combination, or successor business, located in an
1426	enterprise zone. The business must demonstrate to the department
1427	that the total number of full-time jobs defined under paragraph
1428	(d) has increased from the average of the previous 12 months. A
1429	business that created a minimum of five new full-time jobs in an
1430	enterprise zone between July 1, 2000, and December 31, 2001, is
1431	also an eligible business for purposes of the credit provided
1432	beginning January 1, 2002. An eligible business does not include
1433	any business which has claimed the credit permitted under s.
1434	220.181 for any new business employee first beginning employment
1435	with the business after July 1, 1995.
1436	(b)  "Month" means either a calendar month or the time
1437	period from any day of any month to the corresponding day of the
1438	next succeeding month or, if there is no corresponding day in
1439	the next succeeding month, the last day of the succeeding month.
1440	(c)  "New employee" means a person residing in an
1441	enterprise zone or a participant in the welfare transition
1442	program who begins employment with an eligible business after
1443	July 1, 1995, and who has not been previously employed full time
1444	within the preceding 12 months by the eligible business, or a
1445	successor eligible business, claiming the credit allowed by this
1446	section.
1447	(d)  "Job Jobs" means a full-time position positions, as
1448	consistent with terms used by the Agency for Workforce
1449	Innovation and the United States Department of Labor for
1450	purposes of unemployment compensation tax administration and
1451	employment estimation resulting directly from a business
1452	operation in this state. This term These terms may not include a
1453	temporary construction job jobs involved with the construction
1454	of facilities or any job that has jobs that have previously been
1455	included in any application for tax credits under s. 220.181(1).
1456	The term "jobs" also includes employment of an employee leased
1457	from an employee leasing company licensed under chapter 468 if
1458	such employee has been continuously leased to the employer for
1459	an average of at least 36 hours per week for more than 6 months.
1460	(e)  "New job has been created" means that the total number
1461	of full-time jobs has increased in an enterprise zone from the
1462	average of the previous 12 months, as demonstrated to the
1463	department by a business located in the enterprise zone.
1464
1465	A person shall be deemed to be employed if the person performs
1466	duties in connection with the operations of the business on a
1467	regular, full-time basis, provided the person is performing such
1468	duties for an average of at least 36 hours per week each month.
1469	The person must be performing such duties at a business site
1470	located in the enterprise zone.
1471	(2)(a)  It is the legislative intent to encourage the
1472	provision of meaningful employment opportunities which will
1473	improve the quality of life of those employed and to encourage
1474	economic expansion of enterprise zones and the state. Therefore,
1475	beginning January 1, 2002, Upon an affirmative showing by an
1476	eligible business to the satisfaction of the department that the
1477	requirements of this section have been met, the business shall
1478	be allowed a credit against the tax remitted under this chapter.
1479	(b)  The credit shall be computed as 20 percent of the
1480	actual monthly wages paid in this state to each new employee
1481	hired when a new job has been created, unless the business is
1482	located within a rural enterprise zone pursuant to s.
1483	290.004(6)(8), in which case the credit shall be 30 percent of
1484	the actual monthly wages paid. If no less than 20 percent of the
1485	employees of the business are residents of an enterprise zone,
1486	excluding temporary and part-time employees, the credit shall be
1487	computed as 30 percent of the actual monthly wages paid in this
1488	state to each new employee hired when a new job has been
1489	created, unless the business is located within a rural
1490	enterprise zone, in which case the credit shall be 45 percent of
1491	the actual monthly wages paid. If the new employee hired when a
1492	new job is created is a participant in the welfare transition
1493	program, the following credit shall be a percent of the actual
1494	monthly wages paid: 40 percent for $4 above the hourly federal
1495	minimum wage rate; 41 percent for $5 above the hourly federal
1496	minimum wage rate; 42 percent for $6 above the hourly federal
1497	minimum wage rate; 43 percent for $7 above the hourly federal
1498	minimum wage rate; and 44 percent for $8 above the hourly
1499	federal minimum wage rate. For purposes of this paragraph,
1500	monthly wages shall be computed as one-twelfth of the expected
1501	annual wages paid to such employee. The amount paid as wages to
1502	a new employee is the compensation paid to such employee that is
1503	subject to unemployment tax. The credit shall be allowed for up
1504	to 24 consecutive months, beginning with the first tax return
1505	due pursuant to s. 212.11 after approval by the department.
1506	(6)  The credit provided in this section does not apply:
1507	(a)  For any new employee who is an owner, partner, or
1508	majority stockholder of an eligible business.
1509	(b)  For any new employee who is employed for any period
1510	less than 3 calendar months.
1511	(10)  It shall be the responsibility of each business to
1512	affirmatively demonstrate to the satisfaction of the department
1513	that it meets the requirements of this section.
1514	(10)(11)  Any person who fraudulently claims this credit is
1515	liable for repayment of the credit plus a mandatory penalty of
1516	100 percent of the credit plus interest at the rate provided in
1517	this chapter, and such person is guilty of a misdemeanor of the
1518	second degree, punishable as provided in s. 775.082 or s.
1519	775.083.
1520	(11)(12)  The provisions of This section, except for
1521	subsection (10)(11), expires on the date specified in s. 290.016
1522	for the expiration of the Florida Enterprise Zone Act expire
1523	December 31, 2005.
1524	Section 23.  Paragraph (c) of subsection (6) and paragraph
1525	(c) of subsection (7) of section 220.02, Florida Statutes, are
1526	amended to read:
1527	220.02  Legislative intent.--
1528	(6)
1529	(c)  The provisions of This subsection expires on the date
1530	specified in s. 290.016 for the expiration of the Florida
1531	Enterprise Zone Act shall expire and be void on June 30, 2005.
1532	(7)
1533	(c)  The provisions of This subsection expires on the date
1534	specified in s. 290.016 for the expiration of the Florida
1535	Enterprise Zone Act shall expire and be void on June 30, 2005.
1536	Section 24.  Paragraphs (a), (c), (d), (i), (j), (k), (o),
1537	(p), (q), (t), (u), and (gg) of subsection (1) of section
1538	220.03, Florida Statutes, are amended to read:
1539	220.03  Definitions.--
1540	(1)  SPECIFIC TERMS.--When used in this code, and when not
1541	otherwise distinctly expressed or manifestly incompatible with
1542	the intent thereof, the following terms shall have the following
1543	meanings:
1544	(a)  "Ad valorem taxes paid" means 96 percent of property
1545	taxes levied for operating purposes and does not include
1546	interest, penalties, or discounts foregone. In addition, the
1547	term "ad valorem taxes paid," for purposes of the credit in s.
1548	220.182, means the ad valorem tax paid on new or additional real
1549	or personal property acquired to establish a new business or
1550	facilitate a business expansion, including pollution and waste
1551	control facilities, or any part thereof, and including one or
1552	more buildings or other structures, machinery, fixtures, and
1553	equipment. The provisions of This paragraph expires on the date
1554	specified in s. 290.016 for the expiration of the Florida
1555	Enterprise Zone Act shall expire and be void on June 30, 2005.
1556	(c)  "Business" or "business firm" means any business
1557	entity authorized to do business in this state as defined in
1558	paragraph (e), and any bank or savings and loan association as
1559	defined in s. 220.62, subject to the tax imposed by the
1560	provisions of this chapter. The provisions of This paragraph
1561	expires on the date specified in s. 290.016 for the expiration
1562	of the Florida Enterprise Zone Act shall expire and be void on
1563	June 30, 2005.
1564	(d)  "Community contribution" means the grant by a business
1565	firm of any of the following items:
1566	1.  Cash or other liquid assets.
1567	2.  Real property.
1568	3.  Goods or inventory.
1569	4.  Other physical resources as identified by the
1570	department.
1571
1572	The provisions of This paragraph expires on the date specified
1573	in s. 290.016 for the expiration of the Florida Enterprise Zone
1574	Act shall expire and be void on June 30, 2005.
1575	(i)  "Emergency," as used in s. 220.02 and in paragraph (u)
1576	of this subsection, means occurrence of widespread or severe
1577	damage, injury, or loss of life or property proclaimed pursuant
1578	to s. 14.022 or declared pursuant to s. 252.36. The provisions
1579	of This paragraph expires on the date specified in s. 290.016
1580	for the expiration of the Florida Enterprise Zone Act shall
1581	expire and be void on June 30, 2005.
1582	(j)  "Enterprise zone" means an area in the state
1583	designated pursuant to s. 290.0065. The provisions of This
1584	paragraph expires on the date specified in s. 290.016 for the
1585	expiration of the Florida Enterprise Zone Act shall expire and
1586	be void on June 30, 2005.
1587	(k)  "Expansion of an existing business," for the purposes
1588	of the enterprise zone property tax credit, means any business
1589	entity authorized to do business in this state as defined in
1590	paragraph (e), and any bank or savings and loan association as
1591	defined in s. 220.62, subject to the tax imposed by the
1592	provisions of this chapter, located in an enterprise zone, which
1593	expands by or through additions to real and personal property
1594	and which establishes five or more new jobs to employ five or
1595	more additional full-time employees at such location. The
1596	provisions of This paragraph expires on the date specified in s.
1597	290.016 for the expiration of the Florida Enterprise Zone Act
1598	shall expire and be void on June 30, 2005.
1599	(o)  "Local government" means any county or incorporated
1600	municipality in the state. The provisions of This paragraph
1601	expires on the date specified in s. 290.016 for the expiration
1602	of the Florida Enterprise Zone Act shall expire and be void on
1603	June 30, 2005.
1604	(p)  "New business," for the purposes of the enterprise
1605	zone property tax credit, means any business entity authorized
1606	to do business in this state as defined in paragraph (e), or any
1607	bank or savings and loan association as defined in s. 220.62,
1608	subject to the tax imposed by the provisions of this chapter,
1609	first beginning operations on a site located in an enterprise
1610	zone and clearly separate from any other commercial or
1611	industrial operations owned by the same entity, bank, or savings
1612	and loan association and which establishes five or more new jobs
1613	to employ five or more additional full-time employees at such
1614	location. The provisions of This paragraph expires on the date
1615	specified in s. 290.016 for the expiration of the Florida
1616	Enterprise Zone Act shall expire and be void on June 30, 2005.
1617	(q)  "New employee," for the purposes of the enterprise
1618	zone jobs credit, means a person residing in an enterprise zone
1619	or a participant in the welfare transition program who is
1620	employed at a business located in an enterprise zone who begins
1621	employment in the operations of the business after July 1, 1995,
1622	and who has not been previously employed full time within the
1623	preceding 12 months by the business or a successor business
1624	claiming the credit pursuant to s. 220.181. A person shall be
1625	deemed to be employed by such a business if the person performs
1626	duties in connection with the operations of the business on a
1627	full-time basis, provided she or he is performing such duties
1628	for an average of at least 36 hours per week each month. The
1629	person must be performing such duties at a business site located
1630	in an enterprise zone. The provisions of This paragraph expires
1631	on the date specified in s. 290.016 for the expiration of the
1632	Florida Enterprise Zone Act shall expire and be void on June 30,
1633	2005.
1634	(t)  "Project" means any activity undertaken by an eligible
1635	sponsor, as defined in s. 220.183(2)(c), which is designed to
1636	construct, improve, or substantially rehabilitate housing that
1637	is affordable to low-income or very-low-income households as
1638	defined in s. 420.9071(19) and (28); designed to provide
1639	commercial, industrial, or public resources and facilities; or
1640	designed to improve entrepreneurial and job-development
1641	opportunities for low-income persons. A project may be the
1642	investment necessary to increase access to high-speed broadband
1643	capability in rural communities with enterprise zones, including
1644	projects that result in improvements to communications assets
1645	that are owned by a business. A project may include the
1646	provision of museum educational programs and materials that are
1647	directly related to any project approved between January 1,
1648	1996, and December 31, 1999, and located in an enterprise zone
1649	designated pursuant to s. 290.0065 as referenced in s.
1650	290.00675. This paragraph does not preclude projects that
1651	propose to construct or rehabilitate low-income or very-low-
1652	income housing on scattered sites. The Office of Tourism, Trade,
1653	and Economic Development may reserve up to 50 percent of the
1654	available annual tax credits under s. 220.181 for housing for
1655	very-low-income households pursuant to s. 420.9071(28) for the
1656	first 6 months of the fiscal year. With respect to housing,
1657	contributions may be used to pay the following eligible project-
1658	related activities:
1659	1.  Project development, impact, and management fees for
1660	low-income or very-low-income housing projects;
1661	2.  Down payment and closing costs for eligible persons, as
1662	defined in s. 420.9071(19) and (28);
1663	3.  Administrative costs, including housing counseling and
1664	marketing fees, not to exceed 10 percent of the community
1665	contribution, directly related to low-income or very-low-income
1666	projects; and
1667	4.  Removal of liens recorded against residential property
1668	by municipal, county, or special-district local governments when
1669	satisfaction of the lien is a necessary precedent to the
1670	transfer of the property to an eligible person, as defined in s.
1671	420.9071(19) and (28), for the purpose of promoting home
1672	ownership. Contributions for lien removal must be received from
1673	a nonrelated third party.
1674
1675	The provisions of This paragraph expires on the date specified
1676	in s. 290.016 for the expiration of the Florida Enterprise Zone
1677	Act shall expire and be void on June 30, 2005.
1678	(u)  "Rebuilding of an existing business" means replacement
1679	or restoration of real or tangible property destroyed or damaged
1680	in an emergency, as defined in paragraph (i), after July 1,
1681	1995, in an enterprise zone, by a business entity authorized to
1682	do business in this state as defined in paragraph (e), or a bank
1683	or savings and loan association as defined in s. 220.62, subject
1684	to the tax imposed by the provisions of this chapter, located in
1685	the enterprise zone. The provisions of This paragraph expires on
1686	the date specified in s. 290.016 for the expiration of the
1687	Florida Enterprise Zone Act shall expire and be void on June 30,
1688	2005.
1689	(gg)  "Job Jobs" means a full-time position positions, as
1690	consistent with terms used by the Agency for Workforce
1691	Innovation and the United States Department of Labor for
1692	purposes of unemployment compensation tax administration and
1693	employment estimation resulting directly from business
1694	operations in this state. The term These terms may not include a
1695	temporary construction job jobs involved with the construction
1696	of facilities or any job jobs that has have previously been
1697	included in any application for tax credits under s. 212.096.
1698	The term "jobs" also includes employment of an employee leased
1699	from an employee leasing company licensed under chapter 468 if
1700	the employee has been continuously leased to the employer for an
1701	average of at least 36 hours per week for more than 6 months.
1702	Section 25.  Subsections (1) and (9) of section 220.181,
1703	Florida Statutes, are amended to read:
1704	220.181  Enterprise zone jobs credit.--
1705	(1)(a)  Beginning January 1, 2002, There shall be allowed a
1706	credit against the tax imposed by this chapter to any business
1707	located in an enterprise zone which demonstrates to the
1708	department that the total number of full-time jobs has increased
1709	from the average of the previous 12 months. A business that
1710	created a minimum of five new full-time jobs in an enterprise
1711	zone between July 1, 2000, and December 31, 2001, may also be
1712	eligible to claim the credit for eligible employees under the
1713	provisions that took effect January 1, 2002. The credit shall be
1714	computed as 20 percent of the actual monthly wages paid in this
1715	state to each new employee hired when a new job has been
1716	created, as defined under s. 220.03(1)(ff), unless the business
1717	is located in a rural enterprise zone, pursuant to s.
1718	290.004(6)(8), in which case the credit shall be 30 percent of
1719	the actual monthly wages paid. If no less than 20 percent of the
1720	employees of the business are residents of an enterprise zone,
1721	excluding temporary and part-time employees, the credit shall be
1722	computed as 30 percent of the actual monthly wages paid in this
1723	state to each new employee hired when a new job has been
1724	created, unless the business is located in a rural enterprise
1725	zone, in which case the credit shall be 45 percent of the actual
1726	monthly wages paid, for a period of up to 24 consecutive months.
1727	If the new employee hired when a new job is created is a
1728	participant in the welfare transition program, the following
1729	credit shall be a percent of the actual monthly wages paid: 40
1730	percent for $4 above the hourly federal minimum wage rate; 41
1731	percent for $5 above the hourly federal minimum wage rate; 42
1732	percent for $6 above the hourly federal minimum wage rate; 43
1733	percent for $7 above the hourly federal minimum wage rate; and
1734	44 percent for $8 above the hourly federal minimum wage rate.
1735	(b)  This credit applies only with respect to wages subject
1736	to unemployment tax. The credit provided in this section and
1737	does not apply:
1738	1.  For any employee who is an owner, partner, or majority
1739	stockholder of an eligible business.
1740	2.  For any new employee who is employed for any period
1741	less than 3 full months.
1742	(c)  If this credit is not fully used in any one year, the
1743	unused amount may be carried forward for a period not to exceed
1744	5 years. The carryover credit may be used in a subsequent year
1745	when the tax imposed by this chapter for such year exceeds the
1746	credit for such year after applying the other credits and unused
1747	credit carryovers in the order provided in s. 220.02(8).
1748	(9)  The provisions of This section, except paragraph
1749	(1)(c) and subsection (8), expires on the date specified in s.
1750	290.016 for the expiration of the Florida Enterprise Zone Act
1751	shall expire and be void on June 30, 2005, and a no business may
1752	not shall be allowed to begin claiming the such enterprise zone
1753	jobs credit after that date; however, the expiration of this
1754	section does shall not affect the operation of any credit for
1755	which a business has qualified under this section before that
1756	date prior to June 30, 2005, or any carryforward of unused
1757	credit amounts as provided in paragraph (1)(c).
1758	Section 26.  Subsection (14) of section 220.182, Florida
1759	Statutes, is amended to read:
1760	220.182  Enterprise zone property tax credit.--
1761	(14)  The provisions of This section expires on the date
1762	specified in s. 290.016 for the expiration of the Florida
1763	Enterprise Zone Act shall expire and be void on June 30, 2005,
1764	and a no business may not shall be allowed to begin claiming the
1765	such enterprise zone property tax credit after that date;
1766	however, the expiration of this section does shall not affect
1767	the operation of any credit for which a business has qualified
1768	under this section before that date prior to June 30, 2005, or
1769	any carryforward of unused credit amounts as provided in
1770	paragraph (1)(b).
1771	Section 27.  Paragraph (c) of subsection (5) of section
1772	288.1175, Florida Statutes, is amended to read:
1773	288.1175  Agriculture education and promotion facility.--
1774	(5)  The department shall competitively evaluate
1775	applications for funding of an agriculture education and
1776	promotion facility. If the number of applicants exceeds three,
1777	the department shall rank the applications based upon criteria
1778	developed by the department, with priority given in descending
1779	order to the following items:
1780	(c)  The location of the facility in a brownfield site as
1781	defined in s. 376.79(3), a rural enterprise zone as defined in
1782	s. 290.004(6)(8), an agriculturally depressed area as defined in
1783	s. 570.242(1), a redevelopment area established pursuant to s.
1784	373.461(5)(g), or a county that has lost its agricultural land
1785	to environmental restoration projects.
1786	Section 28.  Subsection (2) of section 370.28, Florida
1787	Statutes, is amended to read:
1788	370.28  Enterprise zone designation; communities adversely
1789	impacted by net limitations.--
1790	(2)(a)  Such communities having a population of fewer less
1791	than 7,500 persons and such communities in rural and coastal
1792	counties with a county population of fewer less than 25,000 may
1793	apply to the Office of Tourism, Trade, and Economic Development
1794	by August 15, 1996, for the designation of an area as an
1795	enterprise zone. The community must comply with the requirements
1796	of s. 290.0055, except that, for a community having a total
1797	population of 7,500 persons or more but fewer less than 20,000
1798	persons, the selected area may shall not exceed 5 square miles.
1799	Notwithstanding the provisions of s. 290.0065, limiting the
1800	total number of enterprise zones designated and the number of
1801	enterprise zones within a population category, the Office of
1802	Tourism, Trade, and Economic Development may designate an
1803	enterprise zone in eight of the identified communities. The
1804	governing body having jurisdiction over such area shall create
1805	an enterprise zone development agency pursuant to s. 290.0056
1806	and submit a strategic plan pursuant to s. 290.0057. Enterprise
1807	zones designated pursuant to this section shall be effective
1808	January 1, 1997. Any enterprise zone designated under this
1809	paragraph having an effective date on or before January 1, 2005,
1810	shall continue to exist until, and shall terminate December 31,
1811	2005, but shall cease to exist on December 31, 2005. Any
1812	enterprise zone redesignated on or after January 1, 2006, must
1813	do so in accordance with the Florida Enterprise Zone Act.
1814	(b)  Notwithstanding any provisions of this section to the
1815	contrary, communities in coastal counties with a county
1816	population greater than 20,000, which can demonstrate that the
1817	community has historically been a fishing community and has
1818	therefore had a direct adverse impact from the adoption of the
1819	constitutional amendment limiting the use of nets, shall also be
1820	eligible to apply for designation of an area as an enterprise
1821	zone. The community must comply with the requirements of s.
1822	290.0055, except s. 290.0055(3). Such communities shall apply to
1823	the Office of Tourism, Trade, and Economic Development by August
1824	15, 1996. The office may designate one enterprise zone under
1825	this paragraph, which shall be effective January 1, 1997, and
1826	which shall be in addition to the eight zones authorized under
1827	paragraph (a). Any enterprise zone designated under this
1828	paragraph having an effective date on or before January 1, 2005,
1829	shall continue to exist until December 31, 2005, but shall cease
1830	to exist on that date. Any enterprise zone redesignated on or
1831	after January 1, 2006, must do so in accordance with the Florida
1832	Enterprise Zone Act. Such enterprise zone shall terminate
1833	December 31, 2005. The governing body having jurisdiction over
1834	such area shall create an enterprise zone development agency
1835	pursuant to s. 290.0056 and submit a strategic plan pursuant to
1836	s. 290.0057.
1837	Section 29.  Sections 290.00555, 290.0067, 290.00675,
1838	290.00676, 290.00678, 290.00679, 290.0068, 290.00685, 290.00686,
1839	290.00687, 290.00688, 290.00689, 290.0069, 290.00691, 290.00692,
1840	290.00693, 290.00694, 290.00695, 290.00696, 290.00697,
1841	290.00698, 290.00699, 290.00701, 290.00702, 290.00703,
1842	290.00704, 290.00705, 290.00706, 290.00707, 290.00708,
1843	290.00709, 290.009, and 290.015, Florida Statutes, are repealed.
1844	Section 30.  (1)  Notwithstanding any other provision of
1845	law, any business that has created a new job, as defined in s.
1846	212.096(1)(e), Florida Statutes, and hired any new employee, as
1847	defined in s. 212.096(1)(c), Florida Statutes, on or before
1848	December 31, 2005, for which a credit may be claimed under s.
1849	212.096, Florida Statutes, and paid wages after December 31,
1850	2005, for any creditable month under s. 212.096, Florida
1851	Statutes, is entitled to apply for, qualify for, and avail
1852	itself of the credit under s. 212.096, Florida Statutes, as if
1853	that section remained in effect, unaffected by other sections of
1854	this act, until such time as the business has received the
1855	maximum credit allowed pursuant to s. 212.096, Florida Statutes,
1856	as it existed on December 31, 2005. A business may not receive a
1857	credit pursuant to this subsection for any employee hired after
1858	October 1, 2005.
1859	(2)  Notwithstanding any other provision of law, any
1860	business that has created a new job, as defined in s.
1861	220.03(1)(ff), Florida Statutes, and hired any new employee, as
1862	defined in s. 220.03(1)(q), Florida Statutes, on or before
1863	December 31, 2005, for which a credit may be claimed under s.
1864	220.181, Florida Statutes, and paid wages after December 31,
1865	2005, for any creditable month under s. 220.181, Florida
1866	Statutes, is entitled to apply for, qualify for, and avail
1867	itself of the credit under s. 220.181, Florida Statutes, as if
1868	that section remained in effect, unaffected by other sections of
1869	this act, until such time as the business has received the
1870	maximum credit allowed pursuant to s. 220.181, Florida Statutes,
1871	as it existed on December 31, 2005. A business may not receive a
1872	credit pursuant to this subsection for any employee hired after
1873	October 1, 2005.
1874	(3)  Notwithstanding any other provision of law, any
1875	business that has substantially completed improvements on or
1876	before December 31, 2005, for a new or expanding business, as
1877	defined in s. 196.012, Florida Statutes, in an enterprise zone
1878	is entitled to apply, on or before December 31, 2006, for an
1879	economic development ad valorem tax exemption under s.
1880	196.1995(3), Florida Statutes, and if the exemption is granted,
1881	to avail itself of the full benefit of the exemption pursuant to
1882	that section, as if that section remained in effect, unaffected
1883	by other sections of this act until such time as the business
1884	has received the maximum exemption allowed pursuant to s.
1885	196.1995(3), Florida Statutes, as it existed on December 31,
1886	2005. In addition, if such exemption is granted, the business is
1887	entitled to qualify for and to avail itself of the credit in s.
1888	220.182, Florida Statutes, as if that section remained in
1889	effect, unaffected by other sections of this act, until such
1890	time as the business has received the maximum credit allowed
1891	pursuant to s. 220.182, Florida Statutes, as it existed on
1892	December 31, 2005.
1893	(4)  Notwithstanding any other provision of law, for any
1894	business that has made a community contribution, as defined by
1895	s. 220.03(1)(d), Florida Statutes, on or before December 31,
1896	2005, and has received an approval letter from the Office of
1897	Tourism, Trade, and Economic Development, the provisions of s.
1898	220.183(1)(e), Florida Statutes, remain in effect, unaffected by
1899	other sections of this act, until such time as the business has
1900	received the maximum credit allowed pursuant to s. 220.183,
1901	Florida Statutes, as it existed on December 31, 2005.
1902	(5)  Notwithstanding any other provision of law, for any
1903	business that has made a community contribution, as defined by
1904	s. 212.08(5)(q)2.a., Florida Statutes, on or before December 31,
1905	2005, and has received an approval letter from the Office of
1906	Tourism, Trade, and Economic Development, the credit carryover
1907	provisions of s. 212.08(5)(q)1.b., Florida Statutes, remain in
1908	effect, unaffected by other sections of this act, until such
1909	time as the business has received the maximum credit allowed
1910	pursuant to s. 212.08(5)(q), Florida Statutes, as it existed on
1911	December 31, 2005.
1912	(6)  Notwithstanding any other provision of law, for any
1913	business that has made a community contribution, as defined by
1914	s. 624.5105(5)(a), Florida Statutes, on or before December 31,
1915	2005, and has received an approval letter from the Office of
1916	Tourism, Trade, and Economic Development, the credit carryover
1917	provisions of s. 624.5105(1)(e), Florida Statutes, remain in
1918	effect, unaffected by other sections of this act, until such
1919	time as the business has received the maximum credit allowed
1920	pursuant to s. 624.5105, Florida Statutes, as it existed on
1921	December 31, 2005.
1922	(7)  Notwithstanding any other provision of law, for any
1923	business that has qualified for the exemption pursuant to s.
1924	212.08(15), Florida Statutes, the provisions of s.
1925	212.08(15)(g), Florida statutes, remain in effect, unaffected by
1926	other sections of this act, until such time as the business has
1927	received the maximum credit allowed pursuant to s. 212.08(15),
1928	Florida Statutes, as it existed on December 31, 2005.
1929	Section 31.  This act shall take effect July 1, 2005.

CODING: Words stricken are deletions; words underlined are additions.