HB 1725CS

CHAMBER ACTION




1The Commerce Council recommends the following:
2
3     Council/Committee Substitute
4     Remove the entire bill and insert:
5
A bill to be entitled
6An act relating to the Florida Enterprise Zone Act;
7amending s. 290.001, F.S.; revising the name of the act;
8amending s. 290.004, F.S.; deleting obsolete definitions;
9amending s. 290.0055, F.S.; revising procedures for
10counties or municipalities to nominate an area for
11designation as a new enterprise zone; deleting obsolete
12provisions; removing the authority for certain counties to
13nominate more than one enterprise zone; revising criteria
14for eligibility of an area for nomination by certain local
15governments for designation as an enterprise zone;
16revising procedures and requirements for amending
17enterprise zone boundaries; amending s. 290.0056, F.S.;
18deleting a requirement that a governing body appoint the
19board of an enterprise zone development agency by
20ordinance; revising requirements for making such
21appointments; deleting a requirement that a certificate of
22appointment of a board member be filed with the clerk of
23the county or municipality; deleting the requirement that
24an annual report by a board be published and available for
25inspection in the office of the municipal or county clerk;
26revising the powers and responsibilities of an enterprise
27zone development agency; providing additional
28responsibilities; revising certain reporting requirements;
29amending s. 290.0057, F.S.; specifying application of
30enterprise zone development plan requirements only to
31designations of new enterprise zones; amending s.
32290.0058, F.S.; updating obsolete references; revising
33requirements for determining pervasive poverty in an area
34nominated as a rural enterprise zone; providing an
35exception for areas nominated for designation as a rural
36enterprise zone; amending s. 290.0065, F.S.; establishing
37the maximum number of enterprise zones allowed, subject to
38any new zones authorized by the Legislature; revising the
39procedure for designating a new enterprise zone if an
40existing zone is not redesignated; deleting a requirement
41that an application for designation as an enterprise zone
42be categorized by population; deleting obsolete
43provisions; authorizing the office to redesignate
44enterprise zones having an effective date on or before
45January 1, 2005; providing requirements and procedures;
46authorizing a governing body to request enterprise zone
47boundary changes; requiring the office to determine, in
48consultation with Enterprise Florida, Inc., the merits of
49enterprise zone redesignations; providing criteria;
50providing for an enterprise zone redesignation approval
51procedure; prohibiting an entity having jurisdiction over
52an area denied redesignation as an enterprise zone from
53reapplying for redesignation for 1 year; providing a
54redesignation procedure for zones authorized in
55conjunction with certain federal acts; providing
56requirements for an application for redesignation;
57deleting obsolete provisions; amending s. 290.0066, F.S.;
58providing that failure to make progress or failure to
59comply with measurable goals may be considered as grounds
60for revocation of an enterprise zone designation; amending
61s. 290.012, F.S.; providing a transition date that
62provides for a zone having an effective date on or before
63January 1, 2005, to continue to exist until December 21,
642005, and to expire on that date; requiring any zone
65designated or redesignated after January 1, 2006, to be
66designated or redesignated in accordance with the Florida
67Enterprise Zone Act; amending s. 290.014, F.S., to
68conform; amending s. 290.016, F.S.; delaying the repeal of
69the Florida Enterprise Zone Act; amending s. 163.345,
70F.S., to conform; amending ss. 166.231, 193.077, 193.085,
71195.073, 196.012, 205.022, 205.054, and 212.02, F.S.;
72extending expiration dates with respect to various tax
73exemptions to conform provisions to changes made by the
74act; amending s. 212.08, F.S.; revising the procedures for
75applying for a tax exemption on building materials used to
76rehabilitate property located in an enterprise zone;
77deleting a limitation on claiming exemptions through a
78refund of previously paid taxes; extending an expiration
79date for the exemption; extending an expiration date for
80an exemption for business property used in an enterprise
81zone; deleting obsolete provisions governing the community
82contribution tax credit for donations, to conform;
83extending the expiration date of the tax credit for
84electrical energy used in an enterprise zone, to conform;
85amending s. 212.096, F.S.; deleting obsolete provisions;
86extending the expiration date for the enterprise zone jobs
87tax credit, to conform; amending ss. 220.02 and 220.03,
88F.S.; extending the expiration date of the enterprise zone
89jobs tax credit against corporate income tax to conform to
90changes made by the act; revising definitions to extend
91the expiration date of the credit to conform; amending s.
92220.181, F.S.; deleting obsolete provisions; extending the
93expiration date of the tax credit, to conform; amending s.
94220.182, F.S.; extending the expiration date of the
95enterprise zone property tax credit, to conform; amending
96s. 288.1175, F.S., to conform,; amending s. 370.28, F.S.;
97providing that an enterprise zone having an effective date
98on or before January 1, 2005, shall continue to exist
99until December 21, 2005, and shall expire on that date;
100requiring that an enterprise zone in a community affected
101by net limitations which is redesignated after January 1,
1022006, do so in accordance with the Florida Enterprise Zone
103Act; repealing s. 290.00555, F.S., relating to the
104designation of a satellite enterprise zone; repealing s.
105290.0067, F.S., relating to an enterprise zone in Lake
106Apopka; repealing s. 290.00675, F.S., relating to a
107boundary amendment for the City of Brooksville in Hernando
108County; repealing s. 290.00676, F.S., relating to an
109amendment of certain rural enterprise zone boundaries;
110repealing s. 290.00678, F.S., relating to a designation of
111rural champion communities as enterprise zones; repealing
112s. 290.00679, F.S., relating to amendments to certain
113rural enterprise zone boundaries; repealing s. 290.0068,
114F.S., relating to the designation of an enterprise zone
115encompassing a brownfield pilot project; repealing s.
116290.00685, F.S., relating to an application to amend
117boundaries of an enterprise zone containing a brownfield
118pilot project; repealing s. 290.00686, F.S., relating to
119the designation of enterprise zones in Brevard County and
120the City of Cocoa; repealing s. 290.00687, F.S., relating
121to the designation of an enterprise zone in Pensacola;
122repealing s. 290.00688, F.S., relating to the designation
123of an enterprise zone in Leon County; repealing s.
124290.00689, F.S., relating to the designation of a pilot
125project in an enterprise zone; repealing s. 290.0069,
126F.S., relating to the designation of an enterprise zone in
127Liberty County; repealing s. 290.00691, F.S., relating to
128the designation of an enterprise zone in Columbia County
129and Lake City; repealing s. 290.00692, F.S., relating to
130the designation of an enterprise zone in Suwannee County
131and Live Oak; repealing s. 290.00693, F.S., relating to
132the designation of an enterprise zone in Gadsden County;
133repealing s. 290.00694, F.S., relating to the designation
134of an enterprise zone in Sarasota County and Sarasota;
135repealing s. 290.00695, F.S., relating to the designation
136of enterprise zones in Hernando County and Brooksville;
137repealing s. 290.00696, F.S., relating to the designation
138of an enterprise zone in Holmes County; repealing s.
139290.00697, F.S., relating to the designation of an
140enterprise zone in Calhoun County; repealing s. 290.00698,
141F.S., relating to the designation of an enterprise zone in
142Okaloosa County; repealing s. 290.00699, F.S., relating to
143the designation of an enterprise zone in Hillsborough
144County; repealing s. 290.00701, F.S., relating to the
145designation of an enterprise zone in Escambia County;
146repealing s. 290.00702, F.S., relating to the designation
147of enterprise zones in Osceola County and the City of
148Kissimmee; repealing s. 290.00703, F.S., relating to the
149designation of an enterprise zone in South Daytona;
150repealing s. 290.00704, F.S., relating to the designation
151of an enterprise zone in Lake Wales; repealing s.
152290.00705, F.S., relating to the designation of an
153enterprise zone in Walton County; repealing s. 290.00706,
154F.S., relating to the designation of enterprise zones in
155Miami-Dade County and the City of West Miami; repealing s.
156290.00707, F.S., relating to the designation of an
157enterprise zone in Hialeah; repealing s. 290.00708, F.S.,
158relating to a boundary amendment in an enterprise zone
159within a consolidated government; repealing s. 290.00709,
160F.S., relating to a boundary amendment in an enterprise
161zone within an inland county; repealing s. 290.009, F.S.,
162relating to the Enterprise Zone Interagency Coordinating
163Council; repealing s. 290.015, F.S., relating to an
164evaluation and review of the enterprise zone program;
165providing for carryover of eligibility for tax credits
166under s. 212.096, F.S.; providing for carryover of
167eligibility for tax credits under s. 220.181, F.S.;
168providing for carryover of eligibility for tax exemption
169under s. 196.1995, F.S., and the tax exemption under s.
170220.182, F.S.; providing for carryover of eligibility for
171tax credits under s. 220.183, F.S.; providing for
172carryover of eligibility for tax credits under s. 212.08,
173F.S.; providing for carryover of eligibility for tax
174credits under s. 624.5105, F.S.; providing for carryover
175of eligibility for a tax exemption under s. 212.08, F.S.;
176providing an effective date.
177
178Be It Enacted by the Legislature of the State of Florida:
179
180     Section 1.  Section 290.001, Florida Statutes, is amended
181to read:
182     290.001  Florida Enterprise Zone Act of 1994; popular name
183short 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
186to read:
187     290.004  Definitions relating to Florida Enterprise Zone
188Act.--As used in ss. 290.001-290.016:
189     (1)  "Community investment corporation" means a black
190business investment corporation, a certified development
191corporation, a small business investment corporation, or other
192similar entity incorporated under Florida law that has limited
193its investment policy to making investments solely in minority
194business enterprises.
195     (2)  "Department" means the Department of Commerce.
196     (2)(3)  "Director" means the director of the Office of
197Tourism, Trade, and Economic Development.
198     (3)(4)  "Governing body" means the council or other
199legislative body charged with governing the county or
200municipality.
201     (5)  "Interagency coordinating council" means the
202Enterprise Zone Interagency Coordinating Council created
203pursuant to s. 290.009.
204     (4)(6)  "Minority business enterprise" has the same meaning
205as in s. 288.703.
206     (5)(7)  "Office" means the Office of Tourism, Trade, and
207Economic Development.
208     (6)(8)  "Rural enterprise zone" means an enterprise zone
209that is nominated by a county having a population of 75,000 or
210fewer, or a county having a population of 100,000 or fewer which
211is contiguous to a county having a population of 75,000 or
212fewer, or by a municipality in such a county, or by such a
213county and one or more municipalities. An enterprise zone
214designated in accordance with s. 290.0065(5)(b) or s. 370.28 is
215considered 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.
218288.703.
219     Section 3.  Subsections (1), (3), (4), (6), and (7) of
220section 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
223designation of a new enterprise zone, any county or
224municipality, or a county and one or more municipalities
225together, may apply to the office department for the designation
226of an area as an enterprise zone after completion of the
227following:
228     (a)  The adoption by the governing body or bodies of a
229resolution which:
230     1.  Finds that an area exists in such county or
231municipality, or in both the county and one or more
232municipalities, which chronically exhibits extreme and
233unacceptable levels of poverty, unemployment, physical
234deterioration, and economic disinvestment;
235     2.  Determines that the rehabilitation, conservation, or
236redevelopment, or a combination thereof, of such area is
237necessary in the interest of the public health, safety, and
238welfare of the residents of such county or municipality, or such
239county and one or more municipalities; and
240     3.  Determines that the revitalization of such area can
241occur only if the private sector can be induced to invest its
242own resources in productive enterprises that build or rebuild
243the economic viability of the area.
244     (b)  The creation of an enterprise zone development agency
245pursuant to s. 290.0056.
246     (c)  The creation and adoption of a strategic plan pursuant
247to s. 290.0057.
248     (3)  A county or municipality, or a county and one or more
249municipalities together, may not nominate more than one
250enterprise zone. However, any county as defined by s. 125.011(1)
251may nominate more than one enterprise zone.
252     (4)  An area nominated by a county or municipality, or a
253county and one or more municipalities together, for designation
254as an enterprise zone shall be eligible for designation under s.
255290.0065 only if it meets the following criteria:
256     (a)  The selected area does not exceed 20 square miles. The
257selected area must have a continuous boundary, or consist of not
258more than three noncontiguous parcels.
259     (b)1.  The selected area does not exceed the following
260mileage limitation:
261     2.  For communities having a total population of 150,000
262persons or more, or for a rural enterprise zone, the selected
263area shall not exceed 20 square miles.
264     3.  For communities having a total population of 50,000
265persons or more but less than 150,000 persons, the selected area
266shall not exceed 10 square miles.
267     4.  For communities having a total population of 20,000
268persons or more but less than 50,000 persons, the selected area
269shall not exceed 5 square miles.
270     5.  For communities having a total population of 7,500
271persons or more but less than 20,000 persons, the selected area
272shall not exceed 3 square miles.
273     6.  For communities having a total population of less than
2747,500 persons, the selected area shall not exceed 3 square
275miles.
276     (c)  The selected area does not include any portion of a
277central business district, as that term is used for purposes of
278the most recent Census of Retail Trade, unless the poverty rate
279for each census geographic block group in the district is not
280less than 30 percent. This paragraph does not apply to any area
281nominated in a county that has a population which is less than
28250,000.
283     (c)(d)  The selected area suffers from pervasive poverty,
284unemployment, and general distress, as described and measured
285pursuant to s. 290.0058.
286     (6)(a)  The office department may approve a change in the
287boundary of any enterprise zone which was designated pursuant to
288s. 290.0065. A boundary change must continue on or before July
2891, 1995, if such change is limited to a deletion of area from
290the enterprise zone and if, after the change is made, the
291enterprise zone continues to satisfy the requirements of
292subsections (3), (4), and (5).
293     (b)  Upon a recommendation by the enterprise zone
294development agency, the governing body of the jurisdiction which
295authorized the application for an enterprise zone may apply to
296the office for a change in boundary once every 3 years by
297adopting a resolution that:
298     1.  States with particularity the reasons for the change;
299and
300     2.  Describes specifically and, to the extent required by
301the office department, the boundary change to be made.
302     (c)  All applications for boundary changes must be
303submitted to the department by April 1, 1997. Any boundary
304changes approved shall be effective July 1, 1997.
305     (7)  Before June 30, 1999, the governing body of any county
306operating under home rule charter adopted pursuant to s. 10, s.
30711, or s. 24, Art. VIII of the State Constitution of 1885, as
308preserved by s. 6(e), Art. VIII of the State Constitution of
3091968, with a population of at least 2 million persons, may apply
310to the Office of Tourism, Trade, and Economic Development to
311amend the boundary lines of an enterprise zone within the county
312for the purpose of increasing by no more than 80 acres the
313noncontiguous area of the enterprise zone located closest to the
314path where the center of the August 24, 1992, storm known as
315Hurricane Andrew crossed land. The Office of Tourism, Trade, and
316Economic Development shall approve an application made pursuant
317to this subsection if it is consistent with the categories,
318criteria, and limitations imposed by this section upon the
319establishment of such enterprise zone.
320     Section 4.  Subsections (2), (3), (5), (8), (11), and (12)
321of 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
324development agency, that body shall, by ordinance, appoint a
325board of commissioners of the agency, which shall consist of not
326fewer than 8 or more than 13 commissioners. The governing body
327may must appoint at least one representative from each of the
328following: the local chamber of commerce; local financial or
329insurance entities; local the businesses and, where possible,
330businesses operating within the nominated area; the residents
331residing within the nominated area; nonprofit community-based
332organizations operating within the nominated area; the regional
333workforce board local private industry council; the local code
334enforcement agency; and the local law enforcement agency. The
335terms of office of the commissioners shall be for 4 years,
336except that, in making the initial appointments, the governing
337body shall appoint two members for terms of 3 years, two members
338for terms of 2 years, and one member for a term of 1 year; the
339remaining initial members shall serve for terms of 4 years. A
340vacancy occurring during a term shall be filled for the
341unexpired term. The importance of including individuals from the
342nominated area shall be considered in making appointments.
343Further, the importance of minority representation on the agency
344shall be considered in making appointments so that the agency
345generally reflects the gender and ethnic composition of the
346community as a whole.
347     (3)  A commissioner shall receive no compensation for his
348or her services, but is entitled to the necessary expenses,
349including travel expenses, incurred in the discharge of his or
350her duties. Each commissioner shall hold office until a
351successor has been appointed and has qualified. A certificate of
352the appointment or reappointment of any commissioner shall be
353filed with the clerk of the county or municipality, and the
354certificate is conclusive evidence of the due and proper
355appointment of the commissioner.
356     (5)  The governing body shall designate a chair and vice
357chair from among the commissioners. An agency may employ an
358executive director, technical experts, and such other agents and
359employees, permanent and temporary, as it requires, and
360determine their qualifications, duties, and compensation. For
361such legal service as it requires, an agency may employ or
362retain its own counsel and legal staff. An agency authorized to
363transact business and exercise powers under this act shall file
364with the governing body, on or before March 31 of each year, a
365report of its activities for the preceding fiscal year, which
366report shall include a complete financial statement setting
367forth its assets, liabilities, income, and operating expenses as
368of the end of such fiscal year. The agency At the time of filing
369the report, the agency shall make the report publish in a
370newspaper of general circulation in the community a notice to
371the effect that such report has been filed with the county or
372municipality and that the report is available for inspection
373during business hours in the office of the clerk of the
374municipality or county and in the office of the agency.
375     (8)  The enterprise zone development agency shall have the
376following powers and responsibilities:
377     (a)  To assist in the development, and implementation, and
378annual review and update of the strategic plan or measurable
379goals.
380     (b)  To oversee and monitor the implementation of the
381strategic plan or measurable goals. The agency shall make
382quarterly reports to the governing body of the municipality or
383county, or the governing bodies of the county and one or more
384municipalities, evaluating the progress in implementing the
385strategic plan or measurable goals.
386     (c)  To identify and recommend to the governing body of the
387municipality or county, or the governing bodies of the county
388and one or more municipalities, ways to remove regulatory
389barriers.
390     (d)  To identify to the local government or governments the
391financial needs of, and local resources or assistance available
392to, eligible businesses in the zone.
393     (e)  To assist in promoting the enterprise zone incentives
394to residents and businesses within the enterprise zone.
395     (f)  To recommend boundary changes, as appropriate, in the
396enterprise zone to the governing body.
397     (g)  To work with organizations affiliated with Florida
398Agricultural and Mechanical University, the University of
399Florida, and the University of South Florida, a group of
400universities unofficially named the "University Partnership for
401Community Development," or similar organizations that have
402combined their resources to provide development consulting on a
403nonprofit basis.
404     (h)  To work with Enterprise Florida, Inc., and the office
405to ensure that the enterprise zone coordinator receives training
406on annual basis.
407     (11)  Prior to December 1 of each year, the agency shall
408submit to the Office of Tourism, Trade, and Economic Development
409a complete and detailed written report setting forth:
410     (a)  Its operations and accomplishments during the fiscal
411year.
412     (b)  The accomplishments and progress concerning the
413implementation of the strategic plan or measurable goals, and
414any updates to the strategic plan or measurable goals.
415     (c)  The number and type of businesses assisted by the
416agency during the fiscal year.
417     (d)  The number of jobs created within the enterprise zone
418during the fiscal year.
419     (e)  The usage and revenue impact of state and local
420incentives 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
423governing body is not designated a state enterprise zone, the
424governing body may dissolve the agency after receiving
425notification from the department or the office that the area was
426not designated as an enterprise zone.
427     Section 5.  Subsection (1) of section 290.0057, Florida
428Statutes, is amended to read:
429     290.0057  Enterprise zone development plan.--
430     (1)  Any Each application for designation as a new an
431enterprise zone must be accompanied by a strategic plan adopted
432by the governing body of the municipality or county, or the
433governing bodies of the county and one or more municipalities
434together. At a minimum, the plan must:
435     (a)  Briefly describe the community's goals for
436revitalizing the area.
437     (b)  Describe the ways in which the community's approaches
438to economic development, social and human services,
439transportation, housing, community development, public safety,
440and educational and environmental concerns will be addressed in
441a coordinated fashion, and explain how these linkages support
442the community's goals.
443     (c)  Identify and describe key community goals and the
444barriers that restrict the community from achieving these goals,
445including a description of poverty and general distress,
446barriers to economic opportunity and development, and barriers
447to human development.
448     (d)  Describe the process by which the affected community
449is a full partner in the process of developing and implementing
450the plan and the extent to which local institutions and
451organizations have contributed to the planning process.
452     (e)  Commit the governing body or bodies to enact and
453maintain local fiscal and regulatory incentives, if approval for
454the area is received under s. 290.0065. These incentives may
455include the municipal public service tax exemption provided by
456s. 166.231, the economic development ad valorem tax exemption
457provided by s. 196.1995, the occupational license tax exemption
458provided by s. 205.054, local impact fee abatement or reduction,
459or low-interest or interest-free loans or grants to businesses
460to encourage the revitalization of the nominated area.
461     (f)  Identify the amount of local and private resources
462that will be available in the nominated area and the
463private/public partnerships to be used, which may include
464participation by, and cooperation with, universities, community
465colleges, small business development centers, black business
466investment corporations, certified development corporations, and
467other private and public entities.
468     (g)  Indicate how state enterprise zone tax incentives and
469state, local, and federal resources will be utilized within the
470nominated area.
471     (h)  Identify the funding requested under any state or
472federal program in support of the proposed economic, human,
473community, and physical development and related activities.
474     (i)  Identify baselines, methods, and benchmarks for
475measuring the success of carrying out the strategic plan.
476     Section 6.  Subsections (1), (2), and (5) of section
477290.0058, Florida Statutes, are amended to read:
478     290.0058  Determination of pervasive poverty, unemployment,
479and general distress.--
480     (1)  In determining whether an area suffers from pervasive
481poverty, unemployment, and general distress, for purposes of ss.
482290.0055 and 290.0065, the governing body and the office
483department shall use data from the most current decennial
484census, and from information published by the Bureau of the
485Census and the Bureau of Labor Statistics. The data shall be
486comparable in point or period of time and methodology employed.
487     (2)  Pervasive poverty shall be evidenced by a showing that
488poverty is widespread throughout the nominated area. The poverty
489rate of the nominated area shall be established using the
490following criteria:
491     (a)  In each census geographic block group within a
492nominated area, the poverty rate may shall be not be less than
49320 percent. However, for an area nominated for designation as a
494rural enterprise zone which does not have a poverty rate of more
495than 20 percent in each census geographic block group within the
496nominated area, the poverty rate for the nominated area may be
497calculated using the poverty rate for the entire county, which
498may not be less than 20 percent.
499     (b)  In at least 50 percent of the census geographic block
500groups within the nominated area, the poverty rate may shall not
501be less than 30 percent. This requirement does not apply to an
502area nominated for designation as a rural enterprise zone.
503     (c)  Census geographic block groups with no population
504shall be treated as having a poverty rate which meets the
505standards of paragraph (a), but shall be treated as having a
506zero poverty rate for purposes of applying paragraph (b).
507     (d)  A nominated area may not contain a noncontiguous
508parcel unless such parcel separately meets the criteria set
509forth under paragraphs (a) and (b).
510     (5)  In making the calculations required by this section,
511the local government and the office department shall round all
512fractional percentages of one-half percent or more up to the
513next highest whole percentage figure.
514     Section 7.  Section 290.0065, Florida Statutes, is amended
515to read:
516     290.0065  State designation of enterprise zones.--
517     (1)  The maximum number of enterprise zones authorized
518under this section is the number of enterprise zones having an
519effective date on or before January 1, 2005, subject to any
520increase due to any new enterprise zones authorized by the
521Legislature during the 2005 Regular Session of the Legislature.
522Upon application of the governing body of a county or
523municipality or of a county and one or more municipalities
524jointly pursuant to s. 290.0055, Enterprise Florida, Inc., and
525the office, in consultation with the interagency coordinating
526council, shall determine which areas nominated by such governing
527bodies meet the criteria outlined in s. 290.0055 and are the
528most appropriate for designation as state enterprise zones. The
529office is authorized to designate up to five areas within each
530of the categories established in subparagraphs (3)(a)1., 2., 3.,
5314., and 5., except that the office may only designate a total of
53220 areas as enterprise zones. The office shall not designate
533more than three enterprise zones in any one county. All
534designations, including any provision for redesignations, of
535state enterprise zones pursuant to this section shall be
536effective July 1, 1995.
537     (2)  If, pursuant to subsection (4), the office does not
538redesignate an enterprise zone, a governing body of a county or
539municipality or the governing bodies of a county and one or more
540municipalities jointly, pursuant to s. 290.0055, may apply for
541designation of an enterprise zone to take the place of the
542enterprise zone not redesignated and request designation of an
543enterprise zone. The office, in consultation with Enterprise
544Florida, Inc., shall determine which areas nominated by such
545governing bodies meet the criteria outlined in s. 290.0055 and
546are the most appropriate for designation as state enterprise
547zones. Each application made pursuant to s. 290.0055 shall be
548ranked competitively within the appropriate category established
549pursuant to subsection (3) based on the pervasive poverty,
550unemployment, and general distress of the area; the strategic
551plan, including local fiscal and regulatory incentives, prepared
552pursuant to s. 290.0057; and the prospects for new investment
553and economic development in the area. Pervasive poverty,
554unemployment, and general distress shall be weighted 35 percent;
555strategic plan and local fiscal and regulatory incentives shall
556be weighted 40 percent; and prospects for new investment and
557economic development in the area shall be weighted 25 percent.
558     (3)(a)  Each area designated as an enterprise zone pursuant
559to this section shall be placed in one of the following
560categories based on the 1990 census:
561     1.  Communities consisting of census tracts in areas having
562a total population of 150,000 persons or more.
563     2.  Communities consisting of census tracts in areas having
564a total population of 50,000 persons or more but less than
565150,000 persons.
566     3.  Communities having a population of 20,000 persons or
567more but less than 50,000 persons.
568     4.  Communities having a population of 7,500 persons or
569more but less than 20,000 persons.
570     5.  Communities having a population of less than 7,500
571persons.
572     (b)  Any area authorized to be an enterprise zone by both a
573county and a municipality shall be placed in the appropriate
574category established under s. 290.0055(4)(b) paragraph (a) in
575which an application by the municipality would have been
576considered if the municipality had acted alone, if at least 60
577percent of the population of the area authorized to be an
578enterprise zone resides within the municipality. An area
579authorized to be an enterprise zone by a county and one or more
580municipalities shall be placed in the category in which an
581application by the municipality with the highest percentage of
582residents in such area would have been considered if such
583municipality had authorized the area to be an enterprise zone.
584An area authorized to be an enterprise zone by a county as
585defined by s. 125.011(1) shall be placed in the category in
586which an application by the municipality in which the area is
587located would have been considered if the municipality had
588authorized such area to be an enterprise zone. An area
589authorized to be an enterprise zone by a county as defined by s.
590125.011(1) which area is located in two or more municipalities
591shall be placed in the category in which an application by the
592municipality with the highest percentage of residents in such
593area would have been considered if such municipality had
594authorized such area to be an enterprise zone.
595     (4)(a)  Notwithstanding s. 290.0055, the office may
596redesignate any area existing as a state enterprise zone having
597an effective date on or before January 1, 2005, as of the
598effective date of this section and originally approved through a
599joint application from a county and municipality, or through an
600application from a county as defined in s. 125.011(1), shall be
601redesignated as a state enterprise zone upon completion and
602submittal to the office by the governing body for an enterprise
603zone of the following:
604     1.  An updated zone profile for the enterprise zone based
605on the most recent census data that complies with s. 290.0055,
606except that pervasive poverty criteria may be set aside for
607rural enterprise zones.
608     2.  A resolution passed by the governing body for that
609enterprise zone requesting redesignation and explaining the
610reasons the conditions of the zone merit redesignation.
611     3.  Measurable goals for the enterprise zone developed by
612the enterprise zone development agency, which may be the goals
613established in the enterprise zone's strategic plan.
614
615The governing body may also submit a request for a boundary
616change in an enterprise zone in the same application to the
617office as long as the new area complies with the requirements of
618s. 290.0055, except that pervasive poverty criteria may be set
619aside for rural enterprise zones. the creation of an enterprise
620zone development agency pursuant to s. 290.0056 and the
621completion of a strategic plan pursuant to s. 290.0057. Any area
622redesignated pursuant to this subsection, other than an area
623located in a county defined in s. 125.011(1), may be relocated
624or modified by the appropriate governmental bodies. Such
625relocation or modification shall be identified in the strategic
626plan and shall meet the requirements for designation as
627established by former s. 290.005. Any relocation or modification
628shall be submitted on or before June 1, 1996.
629     (b)  In consultation with Enterprise Florida, Inc., the
630office shall, based on the enterprise zone profile and the
631grounds for redesignation expressed in the resolution, determine
632whether the enterprise zone merits redesignation. The office may
633also examine and consider the following:
634     1.  Progress made, if any, in the enterprise zone's
635strategic plan.
636     2.  Use of enterprise zone incentives during the life of
637the enterprise zone.
638
639If the office determines that the enterprise zone merits
640redesignation, the office shall notify the governing body in
641writing of its approval of redesignation.
642     (c)  If the enterprise zone is redesignated, the office
643shall determine if the measurable goals submitted are
644reasonable. If the office determines that the goals are
645reasonable, the office shall notify the governing body in
646writing that the goals have been approved. The office shall
647place any area designated as a state enterprise zone pursuant to
648this subsection in the appropriate category established in
649subsection (3), and include such designations within the
650limitations on state enterprise zone designations set out in
651subsection (1).
652     (d)(c)  If the office denies redesignation of an enterprise
653zone, the office shall notify the governing body in writing of
654the denial. Any county or municipality having jurisdiction over
655an area denied redesignation designated as a state enterprise
656zone pursuant to this subsection, other than a county defined by
657s. 125.011(1), may not apply for designation of that another
658area for 1 year following the date of denial.
659     (5)  Notwithstanding s. 290.0055, an area designated as a
660federal empowerment zone or enterprise community pursuant to
661Title XIII of the Omnibus Budget Reconciliation Act of 1993, the
662Taxpayer Relief Act of 1997, or the 1999 Agricultural
663Appropriations Act shall be designated a state enterprise zone
664as follows:
665     (a)  An area designated as an urban empowerment zone or
666urban enterprise community pursuant to Title XIII of the Omnibus
667Budget Reconciliation Act of 1993, or the Taxpayer Relief Act of
6681997, or the 2000 Community Renewal Tax Relief Act shall be
669redesignated designated a state enterprise zone by the office
670upon completion of the requirements set out in paragraph (d),
671except in the case of a county as defined in s. 125.011(1)
672which, notwithstanding s. 290.0055, may incorporate and include
673such designated urban empowerment zone or urban enterprise
674community areas within the boundaries of its state enterprise
675zones without any limitation as to size.
676     (b)  An area designated as a rural empowerment zone or
677rural enterprise community pursuant to Title XIII of the Omnibus
678Budget Reconciliation Act of 1993 or the 1999 Agricultural
679Appropriations Act shall be redesignated designated a state
680rural enterprise zone by the office upon completion of the
681requirements set out in paragraph (d) and may incorporate and
682include such designated rural empowerment zone or rural
683enterprise community within the boundaries of its state
684enterprise zones without any limitation as to size.
685     (c)  Any county or municipality having jurisdiction over an
686area redesignated designated as a state enterprise zone pursuant
687to this subsection, other than a county defined in s.
688125.011(1), may not apply for designation of another area.
689     (d)  Prior to redesignating designating such areas as state
690enterprise zones, the office shall ensure that the governing
691body having jurisdiction over the zone submits the information
692required under paragraph (4)(a) for redesignation strategic plan
693required pursuant to 7 C.F.R. part 25 or 24 C.F.R. part 597 to
694the office, and creates an enterprise zone development agency
695pursuant to s. 290.0056.
696     (e)  The office shall place any area designated as a state
697enterprise zone pursuant to this subsection in the appropriate
698category established in subsection (3), and include such
699designations within the limitations on state enterprise zone
700designations set out in subsection (1).
701     (6)(a)  The office, in consultation with Enterprise
702Florida, Inc., and the interagency coordinating council, may
703develop guidelines necessary for the approval of areas under
704this section by the director.
705     (b)  Such guidelines shall provide for the measurement of
706pervasive poverty, unemployment, and general distress using the
707criteria outlined by s. 290.0058.
708     (c)  Such guidelines shall provide for the evaluation of
709the strategic plan or measurable goals and local fiscal and
710regulatory incentives for effectiveness, including how the
711following key principles will be implemented by the governing
712body or bodies:
713     1.  Economic opportunity, including job creation within the
714community and throughout the region, as well as entrepreneurial
715initiatives, small business expansion, and training for jobs
716that offer upward mobility.
717     2.  Sustainable community development that advances the
718creation of livable and vibrant communities through
719comprehensive approaches that coordinate economic, physical,
720community, and human development.
721     3.  Community-based partnerships involving the
722participation of all segments of the community.
723     4.  Strategic vision for change that identifies how the
724community will be revitalized. This vision should include
725methods for building on community assets and coordinate a
726response to community needs in a comprehensive fashion. This
727vision should provide goals and performance benchmarks for
728measuring progress and establish a framework for evaluating and
729adjusting the strategic plan or measurable goals.
730     5.  Local fiscal and regulatory incentives enacted pursuant
731to s. 290.0057(1)(e). These incentives should induce economic
732revitalization, including job creation and small business
733expansion.
734     (d)  Such guidelines may provide methods for evaluating the
735prospects for new investment and economic development in the
736area, including a review and evaluation of any previous state
737enterprise zones located in the area.
738     (7)  Upon approval by the director of a resolution
739authorizing an area to be an enterprise zone pursuant to this
740section, the office shall assign a unique identifying number to
741that resolution. The office shall provide the Department of
742Revenue and Enterprise Florida, Inc., with a copy of each
743resolution approved, together with its identifying number.
744     (8)(a)  Notwithstanding s. 290.0055, any area existing as a
745state enterprise zone as of December 30, 1994, which has
746received at least $1 million in state community development
747funds and at least $500,000 in federal community development
748funds, which has less than 300 businesses located within the
749boundaries of the enterprise zone, and which has been designated
750by the United States Department of Agriculture as a "Champion
751Community" shall be redesignated as a state enterprise zone upon
752the creation of an enterprise zone development agency pursuant
753to s. 290.0056 and the completion of a strategic plan pursuant
754to s. 290.0057.
755     (b)  Such designation shall be in addition to the
756limitations of state enterprise zone designation set out in
757subsection (1).
758     (9)(a)  Before December 31, 2002, the governing body of a
759county in which an enterprise zone designated pursuant to
760paragraph (5)(b) is located may apply to the Office of Tourism,
761Trade, and Economic Development to amend the boundaries of the
762enterprise zone for the purpose of replacing areas not suitable
763for development.
764     (b)  Before December 31, 2002, the governing body of a
765county in which an enterprise zone designated pursuant to
766subparagraph (3)(a)2. is located may apply to the Office of
767Tourism, Trade, and Economic Development to amend the boundaries
768of the enterprise zone for the purpose of replacing areas not
769suitable for development.
770
771The Office of Tourism, Trade, and Economic Development shall
772approve the application if it does not increase the overall size
773of the enterprise zone. Except that upon the request of the
774governing body of a home rule charter county, or any county the
775government of which has been consolidated with the government of
776one or more municipalities in accordance with s. 9, Art. VIII of
777the State Constitution of 1885, as preserved by s. 6(e), Art.
778VIII of the State Constitution as revised in 1968 and
779subsequently amended, the Office of Tourism, Trade, and Economic
780Development may amend the boundaries of an area designated as an
781enterprise zone upon the receipt of a resolution adopted by such
782governing body describing the amended boundaries, so long as the
783added area does not increase the overall size of the expanded
784zone more than its original size or 20 square miles, whichever
785is larger, and is consistent with the categories, criteria, and
786limitations imposed by s. 290.0055.
787     (10)  Before December 31, 1999, any county as defined in s.
788125.011(1) may create a satellite enterprise zone not exceeding
7893 square miles in area outside of and, notwithstanding anything
790contained in s. 290.0055(4) or elsewhere, in addition to the
791previously designated 20 square miles of enterprise zones. The
792Office of Tourism, Trade, and Economic Development shall amend
793the boundaries of the areas previously designated by any such
794county as enterprise zones upon the receipt of a resolution
795adopted by such governing body describing the satellite
796enterprise zone, as long as the additional area is consistent
797with the categories, criteria, and limitations imposed by s.
798290.0055, provided that the 20-square-mile limitation and the
799requirements imposed by s. 290.0055(4)(d) do not apply to such
800satellite enterprise zone.
801     (11)  Before December 31, 2004, the governing body or
802governing bodies of a county or a municipality in a county
803having a population of more than 235,000 but less than 260,000
804and in which an enterprise zone is designated may apply to the
805Office of Tourism, Trade, and Economic Development to change the
806boundaries of the enterprise zone for the purpose of replacing
807areas not suitable for development. The Office of Tourism,
808Trade, and Economic Development shall approve the application
809made pursuant to this subsection if the boundary change is
810consistent with the categories, criteria, and limitations
811imposed upon the establishment of such enterprise zone.
812     (12)  Notwithstanding any provisions in s. 290.0055
813regarding the size of an enterprise zone, any county defined by
814s. 125.011(1) may apply to the Office of Tourism, Trade, and
815Economic Development by October 1, 2004, to expand the boundary
816of an existing enterprise zone to include an additional 8.7
817square miles. The area must also include areas to the north or
818east of the northeasternmost section of an existing enterprise
819zone. The expanded area may not include any area not described
820in this subsection. The Office of Tourism, Trade, and Economic
821Development shall approve an amendment to the boundary of an
822enterprise zone under this subsection by January 1, 2005, if the
823area proposed for addition to the enterprise zone is consistent
824with the criteria and conditions imposed by s. 290.0055 upon the
825establishment of enterprise zones, including the requirement
826that the area suffer from pervasive poverty, unemployment, and
827general distress.
828     (13)  Before November 30, 2004, any county as defined in s.
829125.011 may apply to the Office of Tourism, Trade, and Economic
830Development to change the boundaries of an existing enterprise
831zone for the purpose of replacing an area of not more than 75
832acres within the enterprise zone as of January 1, 2004, with an
833area of the same number of acres outside the enterprise zone as
834of January 1, 2004. The replacement area must be contiguous to
835the existing enterprise zone and must be a part of a
836revitalization area that has been targeted for assistance by the
837county. The replacement area also must be contiguous to a zoo,
838and the county must have previously completed a master plan for
839development of the area. The Office of Tourism, Trade, and
840Economic Development shall approve the amendment effective
841January 1, 2005, if the enterprise zone remains consistent with
842the criteria and conditions imposed by s. 290.0055 upon the
843establishment of enterprise zones, including the requirement
844that the area suffer from pervasive poverty, unemployment, and
845general distress.
846     Section 8.  Subsection (1) of section 290.0066, Florida
847Statutes, is amended to read:
848     290.0066  Revocation of enterprise zone designation.--
849     (1)  The director may revoke the designation of an
850enterprise zone if the director determines that the governing
851body or bodies:
852     (a)  Have failed to make progress in achieving the
853benchmarks set forth in the strategic plan or measurable goals;
854or
855     (b)  Have not complied substantially with the strategic
856plan or measurable goals.
857     Section 9.  Section 290.012, Florida Statutes, is amended
858to read:
859     290.012  Transition.--Any enterprise zone having an
860effective date on or before January 1, 2005, in existence on the
861effective date of this section shall continue to exist until
862December 31, 2005 1994, and shall cease to exist on that date.
863Any enterprise zone designated or redesignated on or after
864January 1, 2006 1995, must be designated or redesignated be
865created in accordance with the Florida Enterprise Zone Act of
8661994. Any such designation shall not be effective until July 1,
8671995.
868     Section 10.  Subsection (2) of section 290.014, Florida
869Statutes, 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
872annual report to the Governor, the Speaker of the House of
873Representatives, and the President of the Senate. The report
874shall include the information provided by the Department of
875Revenue pursuant to subsection (1) and the information provided
876by enterprise zone development agencies pursuant to s. 290.0056.
877In addition, the report shall include an analysis of the
878activities and accomplishments of each enterprise zone, and any
879additional information prescribed pursuant to s. 290.015.
880     Section 11.  Section 290.016, Florida Statutes, is amended
881to read:
882     290.016  Repeal.--Sections 290.001-290.014 are 290.001-
883290.001-290.015 shall stand repealed on December 31, 2015 2005.
884     Section 12.  Subsection (2) of section 163.345, Florida
885Statutes, is amended to read:
886     163.345  Encouragement of private enterprise.--
887     (2)  In giving consideration to the objectives outlined in
888subsection (1), the county or municipality shall consider making
889available the incentives provided under the Florida Enterprise
890Zone Act of 1994 and chapter 420.
891     Section 13.  Paragraph (c) of subsection (8) of section
892166.231, 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
896the date specified in s. 290.016 for the expiration of the
897Florida Enterprise Zone Act December 31, 2005, except that any
898qualified business that which has satisfied the requirements of
899this subsection before that date prior to December 31, 2005,
900shall be allowed the full benefit of the exemption allowed under
901this subsection as if this subsection had not expired on that
902date December 31, 2005.
903     Section 14.  Subsection (4) of section 193.077, Florida
904Statutes, is amended to read:
905     193.077  Notice of new, rebuilt, or expanded property.--
906     (4)  The provisions of This section expires shall expire
907and be void on the date specified in s. 290.016 for the
908expiration of the Florida Enterprise Zone Act June 30, 2005.
909     Section 15.  Paragraph (b) of subsection (5) of section
910193.085, Florida Statutes, is amended to read:
911     193.085  Listing all property.--
912     (5)
913     (b)  The provisions of This subsection expires shall expire
914and be void on the date specified in s. 290.016 for the
915expiration of the Florida Enterprise Zone Act June 30, 2005.
916     Section 16.  Paragraph (b) of subsection (4) of section
917195.073, Florida Statutes, is amended to read:
918     195.073  Classification of property.--All items required by
919law to be on the assessment rolls must receive a classification
920based upon the use of the property. The department shall
921promulgate uniform definitions for all classifications. The
922department may designate other subclassifications of property.
923No assessment roll may be approved by the department which does
924not show proper classifications.
925     (4)
926     (b)  The provisions of This subsection expires shall expire
927and be void on the date specified in s. 290.016 for the
928expiration of the Florida Enterprise Zone Act June 30, 2005.
929     Section 17.  Subsection (19) of section 196.012, Florida
930Statutes, is amended to read:
931     196.012  Definitions.--For the purpose of this chapter, the
932following terms are defined as follows, except where the context
933clearly indicates otherwise:
934     (19)  "Enterprise zone" means an area designated as an
935enterprise zone pursuant to s. 290.0065. This subsection expires
936shall stand repealed on the date specified in s. 290.016 for the
937expiration of the Florida Enterprise Zone Act December 31, 2005.
938     Section 18.  Subsection (7) of section 205.022, Florida
939Statutes, is amended to read:
940     205.022  Definitions.--When used in this chapter, the
941following terms and phrases shall have the meanings ascribed to
942them in this section, except when the context clearly indicates
943a different meaning:
944     (7)  "Enterprise zone" means an area designated as an
945enterprise zone pursuant to s. 290.0065. This subsection expires
946shall stand repealed on the date specified in s. 290.016 for the
947expiration of the Florida Enterprise Zone Act December 31, 2005.
948     Section 19.  Subsection (6) of section 205.054, Florida
949Statutes, is amended to read:
950     205.054  Occupational license tax; partial exemption for
951engaging in business or occupation in enterprise zone.--
952     (6)  This section expires shall stand repealed on the date
953specified in s. 290.016 for the expiration of the Florida
954Enterprise Zone Act December 31, 2005; and no license shall be
955issued with the exemption authorized in this section for any
956period beginning on or after that date January 1, 2006.
957     Section 20.  Subsection (6) of section 212.02, Florida
958Statutes, is amended to read:
959     212.02  Definitions.--The following terms and phrases when
960used in this chapter have the meanings ascribed to them in this
961section, except where the context clearly indicates a different
962meaning:
963     (6)  "Enterprise zone" means an area of the state
964designated pursuant to s. 290.0065. This subsection expires
965shall expire and be void on the date specified in s. 290.016 for
966the expiration of the Florida Enterprise Zone Act December 31,
9672005.
968     Section 21.  Paragraphs (g), (h), and (q) of subsection (5)
969and paragraph (g) of subsection (15) of section 212.08, Florida
970Statutes, are amended to read:
971     212.08  Sales, rental, use, consumption, distribution, and
972storage tax; specified exemptions.--The sale at retail, the
973rental, the use, the consumption, the distribution, and the
974storage to be used or consumed in this state of the following
975are hereby specifically exempt from the tax imposed by this
976chapter.
977     (5)  EXEMPTIONS; ACCOUNT OF USE.--
978     (g)  Building materials used in the rehabilitation of real
979property located in an enterprise zone.--
980     1.  Building materials used in the rehabilitation of real
981property located in an enterprise zone shall be exempt from the
982tax imposed by this chapter upon an affirmative showing to the
983satisfaction of the department that the items have been used for
984the rehabilitation of real property located in an enterprise
985zone. Except as provided in subparagraph 2., this exemption
986inures to the owner, lessee, or lessor of the rehabilitated real
987property located in an enterprise zone only through a refund of
988previously paid taxes. To receive a refund pursuant to this
989paragraph, the owner, lessee, or lessor of the rehabilitated
990real property located in an enterprise zone must file an
991application under oath with the governing body or enterprise
992zone development agency having jurisdiction over the enterprise
993zone where the business is located, as applicable, which
994includes:
995     a.  The name and address of the person claiming the refund.
996     b.  An address and assessment roll parcel number of the
997rehabilitated real property in an enterprise zone for which a
998refund of previously paid taxes is being sought.
999     c.  A description of the improvements made to accomplish
1000the rehabilitation of the real property.
1001     d.  A copy of the building permit issued for the
1002rehabilitation of the real property.
1003     e.  A sworn statement, under the penalty of perjury, from
1004the general contractor licensed in this state with whom the
1005applicant contracted to make the improvements necessary to
1006accomplish the rehabilitation of the real property, which
1007statement lists the building materials used in the
1008rehabilitation of the real property, the actual cost of the
1009building materials, and the amount of sales tax paid in this
1010state on the building materials. In the event that a general
1011contractor has not been used, the applicant shall provide this
1012information in a sworn statement, under the penalty of perjury.
1013Copies of the invoices which evidence the purchase of the
1014building materials used in such rehabilitation and the payment
1015of sales tax on the building materials shall be attached to the
1016sworn statement provided by the general contractor or by the
1017applicant. Unless the actual cost of building materials used in
1018the rehabilitation of real property and the payment of sales
1019taxes due thereon is documented by a general contractor or by
1020the applicant in this manner, the cost of such building
1021materials shall be an amount equal to 40 percent of the increase
1022in assessed value for ad valorem tax purposes.
1023     f.  The identifying number assigned pursuant to s. 290.0065
1024to the enterprise zone in which the rehabilitated real property
1025is located.
1026     g.  A certification by the local building code inspector
1027that the improvements necessary to accomplish the rehabilitation
1028of the real property are substantially completed.
1029     h.  Whether the business is a small business as defined by
1030s. 288.703(1).
1031     i.  If applicable, the name and address of each permanent
1032employee of the business, including, for each employee who is a
1033resident of an enterprise zone, the identifying number assigned
1034pursuant to s. 290.0065 to the enterprise zone in which the
1035employee resides.
1036     2.  This exemption inures to a city, county, other
1037governmental agency, or nonprofit community-based organization
1038through a refund of previously paid taxes if the building
1039materials used in the rehabilitation of real property located in
1040an enterprise zone are paid for from the funds of a community
1041development block grant, State Housing Initiatives Partnership
1042Program, or similar grant or loan program. To receive a refund
1043pursuant to this paragraph, a city, county, other governmental
1044agency, or nonprofit community-based organization must file an
1045application which includes the same information required to be
1046provided in subparagraph 1. by an owner, lessee, or lessor of
1047rehabilitated real property. In addition, the application must
1048include a sworn statement signed by the chief executive officer
1049of the city, county, other governmental agency, or nonprofit
1050community-based organization seeking a refund which states that
1051the building materials for which a refund is sought were paid
1052for from the funds of a community development block grant, State
1053Housing Initiatives Partnership Program, or similar grant or
1054loan program.
1055     3.  Within 10 working days after receipt of an application,
1056the governing body or enterprise zone development agency shall
1057review the application to determine if it contains all the
1058information required pursuant to subparagraph 1. or subparagraph
10592. and meets the criteria set out in this paragraph. The
1060governing body or agency shall certify all applications that
1061contain the information required pursuant to subparagraph 1. or
1062subparagraph 2. and meet the criteria set out in this paragraph
1063as eligible to receive a refund. If applicable, the governing
1064body or agency shall also certify if 20 percent of the employees
1065of the business are residents of an enterprise zone, excluding
1066temporary and part-time employees. The certification shall be in
1067writing, and a copy of the certification shall be transmitted to
1068the executive director of the Department of Revenue. The
1069applicant shall be responsible for forwarding a certified
1070application to the department within the time specified in
1071subparagraph 4.
1072     4.  An application for a refund pursuant to this paragraph
1073must be submitted to the department within 6 months after the
1074rehabilitation of the property is deemed to be substantially
1075completed by the local building code inspector or by September 1
1076within 90 days after the rehabilitated property is first subject
1077to assessment.
1078     5.  The provisions of s. 212.095 do not apply to any refund
1079application made pursuant to this paragraph. No more than one
1080exemption through a refund of previously paid taxes for the
1081rehabilitation of real property shall be permitted for any one
1082parcel of real property. No refund shall be granted pursuant to
1083this paragraph unless the amount to be refunded exceeds $500. No
1084refund granted pursuant to this paragraph shall exceed the
1085lesser of 97 percent of the Florida sales or use tax paid on the
1086cost of the building materials used in the rehabilitation of the
1087real 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
1089business are residents of an enterprise zone, excluding
1090temporary and part-time employees, the amount of refund granted
1091pursuant to this paragraph shall not exceed the lesser of 97
1092percent of the sales tax paid on the cost of such building
1093materials or $10,000. A refund approved pursuant to this
1094paragraph shall be made within 30 days of formal approval by the
1095department of the application for the refund.
1096     6.  The department shall adopt rules governing the manner
1097and form of refund applications and may establish guidelines as
1098to the requisites for an affirmative showing of qualification
1099for exemption under this paragraph.
1100     7.  The department shall deduct an amount equal to 10
1101percent of each refund granted under the provisions of this
1102paragraph from the amount transferred into the Local Government
1103Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1104for the county area in which the rehabilitated real property is
1105located and shall transfer that amount to the General Revenue
1106Fund.
1107     8.  For the purposes of the exemption provided in this
1108paragraph:
1109     a.  "Building materials" means tangible personal property
1110which becomes a component part of improvements to real property.
1111     b.  "Real property" has the same meaning as provided in s.
1112192.001(12).
1113     c.  "Rehabilitation of real property" means the
1114reconstruction, renovation, restoration, rehabilitation,
1115construction, or expansion of improvements to real property.
1116     d.  "Substantially completed" has the same meaning as
1117provided in s. 192.042(1).
1118     9.  The provisions of This paragraph expires shall expire
1119and be void on the date specified in s. 290.016 for the
1120expiration 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
1123located in an enterprise zone which is subsequently used in an
1124enterprise zone shall be exempt from the tax imposed by this
1125chapter. This exemption inures to the business only through a
1126refund of previously paid taxes. A refund shall be authorized
1127upon an affirmative showing by the taxpayer to the satisfaction
1128of the department that the requirements of this paragraph have
1129been met.
1130     2.  To receive a refund, the business must file under oath
1131with the governing body or enterprise zone development agency
1132having jurisdiction over the enterprise zone where the business
1133is located, as applicable, an application which includes:
1134     a.  The name and address of the business claiming the
1135refund.
1136     b.  The identifying number assigned pursuant to s. 290.0065
1137to the enterprise zone in which the business is located.
1138     c.  A specific description of the property for which a
1139refund is sought, including its serial number or other permanent
1140identification number.
1141     d.  The location of the property.
1142     e.  The sales invoice or other proof of purchase of the
1143property, showing the amount of sales tax paid, the date of
1144purchase, and the name and address of the sales tax dealer from
1145whom the property was purchased.
1146     f.  Whether the business is a small business as defined by
1147s. 288.703(1).
1148     g.  If applicable, the name and address of each permanent
1149employee of the business, including, for each employee who is a
1150resident of an enterprise zone, the identifying number assigned
1151pursuant to s. 290.0065 to the enterprise zone in which the
1152employee resides.
1153     3.  Within 10 working days after receipt of an application,
1154the governing body or enterprise zone development agency shall
1155review the application to determine if it contains all the
1156information required pursuant to subparagraph 2. and meets the
1157criteria set out in this paragraph. The governing body or agency
1158shall certify all applications that contain the information
1159required pursuant to subparagraph 2. and meet the criteria set
1160out in this paragraph as eligible to receive a refund. If
1161applicable, the governing body or agency shall also certify if
116220 percent of the employees of the business are residents of an
1163enterprise zone, excluding temporary and part-time employees.
1164The certification shall be in writing, and a copy of the
1165certification shall be transmitted to the executive director of
1166the Department of Revenue. The business shall be responsible for
1167forwarding a certified application to the department within the
1168time specified in subparagraph 4.
1169     4.  An application for a refund pursuant to this paragraph
1170must be submitted to the department within 6 months after the
1171tax is due on the business property that is purchased.
1172     5.  The provisions of s. 212.095 do not apply to any refund
1173application made pursuant to this paragraph. The amount refunded
1174on purchases of business property under this paragraph shall be
1175the lesser of 97 percent of the sales tax paid on such business
1176property or $5,000, or, if no less than 20 percent of the
1177employees of the business are residents of an enterprise zone,
1178excluding temporary and part-time employees, the amount refunded
1179on purchases of business property under this paragraph shall be
1180the lesser of 97 percent of the sales tax paid on such business
1181property or $10,000. A refund approved pursuant to this
1182paragraph shall be made within 30 days of formal approval by the
1183department of the application for the refund. No refund shall be
1184granted under this paragraph unless the amount to be refunded
1185exceeds $100 in sales tax paid on purchases made within a 60-day
1186time period.
1187     6.  The department shall adopt rules governing the manner
1188and form of refund applications and may establish guidelines as
1189to the requisites for an affirmative showing of qualification
1190for exemption under this paragraph.
1191     7.  If the department determines that the business property
1192is used outside an enterprise zone within 3 years from the date
1193of purchase, the amount of taxes refunded to the business
1194purchasing such business property shall immediately be due and
1195payable to the department by the business, together with the
1196appropriate interest and penalty, computed from the date of
1197purchase, in the manner provided by this chapter.
1198Notwithstanding this subparagraph, business property used
1199exclusively in:
1200     a.  Licensed commercial fishing vessels,
1201     b.  Fishing guide boats, or
1202     c.  Ecotourism guide boats
1203
1204that leave and return to a fixed location within an area
1205designated under s. 370.28 are eligible for the exemption
1206provided under this paragraph if all requirements of this
1207paragraph are met. Such vessels and boats must be owned by a
1208business that is eligible to receive the exemption provided
1209under this paragraph. This exemption does not apply to the
1210purchase of a vessel or boat.
1211     8.  The department shall deduct an amount equal to 10
1212percent of each refund granted under the provisions of this
1213paragraph from the amount transferred into the Local Government
1214Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1215for the county area in which the business property is located
1216and shall transfer that amount to the General Revenue Fund.
1217     9.  For the purposes of this exemption, "business property"
1218means new or used property defined as "recovery property" in s.
1219168(c) of the Internal Revenue Code of 1954, as amended, except:
1220     a.  Property classified as 3-year property under s.
1221168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
1222     b.  Industrial machinery and equipment as defined in sub-
1223subparagraph (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
1228per unit.
1229     10.  The provisions of This paragraph expires shall expire
1230and be void on the date specified in s. 290.016 for the
1231expiration 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
1234registered with the department under s. 212.18 to collect or
1235remit sales or use tax and who make donations to eligible
1236sponsors are eligible for tax credits against their state sales
1237and use tax liabilities as provided in this paragraph:
1238     a.  The credit shall be computed as 50 percent of the
1239person's approved annual community contribution;
1240     b.  The credit shall be granted as a refund against state
1241sales and use taxes reported on returns and remitted in the 12
1242months preceding the date of application to the department for
1243the credit as required in sub-subparagraph 3.c. If the annual
1244credit is not fully used through such refund because of
1245insufficient tax payments during the applicable 12-month period,
1246the unused amount may be included in an application for a refund
1247made pursuant to sub-subparagraph 3.c. in subsequent years
1248against the total tax payments made for such year. Carryover
1249credits may be applied for a 3-year period without regard to any
1250time limitation that would otherwise apply under s. 215.26;
1251     c.  No person shall receive more than $200,000 in annual
1252tax credits for all approved community contributions made in any
1253one year;
1254     d.  All proposals for the granting of the tax credit shall
1255require the prior approval of the Office of Tourism, Trade, and
1256Economic Development;
1257     e.  The total amount of tax credits which may be granted
1258for all programs approved under this paragraph, s. 220.183, and
1259s. 624.5105 is $10 million annually; and
1260     f.  A person who is eligible to receive the credit provided
1261for in this paragraph, s. 220.183, or s. 624.5105 may receive
1262the 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
1265following 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
1270of Tourism, Trade, and Economic Development.
1271     b.  All community contributions must be reserved
1272exclusively for use in a project. As used in this sub-
1273subparagraph, the term "project" means any activity undertaken
1274by an eligible sponsor which is designed to construct, improve,
1275or substantially rehabilitate housing that is affordable to low-
1276income or very-low-income households as defined in s.
1277420.9071(19) and (28); designed to provide commercial,
1278industrial, or public resources and facilities; or designed to
1279improve entrepreneurial and job-development opportunities for
1280low-income persons. A project may be the investment necessary to
1281increase access to high-speed broadband capability in rural
1282communities with enterprise zones, including projects that
1283result in improvements to communications assets that are owned
1284by a business. A project may include the provision of museum
1285educational programs and materials that are directly related to
1286any project approved between January 1, 1996, and December 31,
12871999, and located in an enterprise zone designated pursuant to
1288s. 290.0065 as referenced in s. 290.00675. This paragraph does
1289not preclude projects that propose to construct or rehabilitate
1290housing for low-income or very-low-income households on
1291scattered sites. The Office of Tourism, Trade, and Economic
1292Development may reserve up to 50 percent of the available annual
1293tax credits for housing for very-low-income households pursuant
1294to s. 420.9071(28) for the first 6 months of the fiscal year.
1295With respect to housing, contributions may be used to pay the
1296following eligible low-income and very-low-income housing-
1297related activities:
1298     (I)  Project development impact and management fees for
1299low-income or very-low-income housing projects;
1300     (II)  Down payment and closing costs for eligible persons,
1301as defined in s. 420.9071(19) and (28);
1302     (III)  Administrative costs, including housing counseling
1303and marketing fees, not to exceed 10 percent of the community
1304contribution, directly related to low-income or very-low-income
1305projects; and
1306     (IV)  Removal of liens recorded against residential
1307property by municipal, county, or special district local
1308governments when satisfaction of the lien is a necessary
1309precedent to the transfer of the property to an eligible person,
1310as defined in s. 420.9071(19) and (28), for the purpose of
1311promoting home ownership. Contributions for lien removal must be
1312received from a nonrelated third party.
1313     c.  The project must be undertaken by an "eligible
1314sponsor," which includes:
1315     (I)  A community action program;
1316     (II)  A nonprofit community-based development organization
1317whose mission is the provision of housing for low-income or
1318very-low-income households or increasing entrepreneurial and
1319job-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.
1323163.356;
1324     (VI)  The Florida Industrial Development Corporation;
1325     (VII)  A historic preservation district agency or
1326organization;
1327     (VIII)  A regional workforce board;
1328     (IX)  A direct-support organization as provided in s.
13291009.983;
1330     (X)  An enterprise zone development agency created under s.
1331290.0056;
1332     (XI)  A community-based organization incorporated under
1333chapter 617 which is recognized as educational, charitable, or
1334scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
1335and whose bylaws and articles of incorporation include
1336affordable housing, economic development, or community
1337development 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,
1341and Economic Development designates by rule.
1342
1343In no event may a contributing person have a financial interest
1344in the eligible sponsor.
1345     d.  The project must be located in an area designated an
1346enterprise zone or a Front Porch Florida Community pursuant to
1347s. 20.18(6), unless the project increases access to high-speed
1348broadband capability for rural communities with enterprise zones
1349but is physically located outside the designated rural zone
1350boundaries. Any project designed to construct or rehabilitate
1351housing for low-income or very-low-income households as defined
1352in s. 420.0971(19) and (28) is exempt from the area requirement
1353of this sub-subparagraph.
1354     3.  Application requirements.--
1355     a.  Any eligible sponsor seeking to participate in this
1356program must submit a proposal to the Office of Tourism, Trade,
1357and Economic Development which sets forth the name of the
1358sponsor, a description of the project, and the area in which the
1359project is located, together with such supporting information as
1360is prescribed by rule. The proposal must also contain a
1361resolution from the local governmental unit in which the project
1362is located certifying that the project is consistent with local
1363plans and regulations.
1364     b.  Any person seeking to participate in this program must
1365submit an application for tax credit to the Office of Tourism,
1366Trade, and Economic Development which sets forth the name of the
1367sponsor, a description of the project, and the type, value, and
1368purpose of the contribution. The sponsor shall verify the terms
1369of the application and indicate its receipt of the contribution,
1370which verification must be in writing and accompany the
1371application for tax credit. The person must submit a separate
1372tax credit application to the office for each individual
1373contribution that it makes to each individual project.
1374     c.  Any person who has received notification from the
1375Office of Tourism, Trade, and Economic Development that a tax
1376credit has been approved must apply to the department to receive
1377the refund. Application must be made on the form prescribed for
1378claiming refunds of sales and use taxes and be accompanied by a
1379copy of the notification. A person may submit only one
1380application for refund to the department within any 12-month
1381period.
1382     4.  Administration.--
1383     a.  The Office of Tourism, Trade, and Economic Development
1384may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
1385to administer this paragraph, including rules for the approval
1386or disapproval of proposals by a person.
1387     b.  The decision of the Office of Tourism, Trade, and
1388Economic Development must be in writing, and, if approved, the
1389notification shall state the maximum credit allowable to the
1390person. Upon approval, the office shall transmit a copy of the
1391decision to the Department of Revenue.
1392     c.  The Office of Tourism, Trade, and Economic Development
1393shall periodically monitor all projects in a manner consistent
1394with available resources to ensure that resources are used in
1395accordance with this paragraph; however, each project must be
1396reviewed at least once every 2 years.
1397     d.  The Office of Tourism, Trade, and Economic Development
1398shall, in consultation with the Department of Community Affairs,
1399the Florida Housing Finance Corporation, and the statewide and
1400regional housing and financial intermediaries, market the
1401availability of the community contribution tax credit program to
1402community-based organizations.
1403     5.  Expiration.--This paragraph expires June 30, 2005;
1404however, any accrued credit carryover that is unused on that
1405date may be used until the expiration of the 3-year carryover
1406period for such credit.
1407     (15)  ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.--
1408     (g)  This subsection expires shall expire and be void on
1409the date specified in s. 290.016 for the expiration of the
1410Florida 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
1413exemption under this subsection prior to that date shall be
1414allowed the full benefit of this exemption as if this subsection
1415had not expired on that date.
1416     Section 22.  Subsections (1), (2), (6), and (12) of section
1417212.096, Florida Statutes, are amended to read:
1418     212.096  Sales, rental, storage, use tax; enterprise zone
1419jobs credit against sales tax.--
1420     (1)  For the purposes of the credit provided in this
1421section:
1422     (a)  "Eligible business" means any sole proprietorship,
1423firm, partnership, corporation, bank, savings association,
1424estate, trust, business trust, receiver, syndicate, or other
1425group or combination, or successor business, located in an
1426enterprise zone. The business must demonstrate to the department
1427that the total number of full-time jobs defined under paragraph
1428(d) has increased from the average of the previous 12 months. A
1429business that created a minimum of five new full-time jobs in an
1430enterprise zone between July 1, 2000, and December 31, 2001, is
1431also an eligible business for purposes of the credit provided
1432beginning January 1, 2002. An eligible business does not include
1433any business which has claimed the credit permitted under s.
1434220.181 for any new business employee first beginning employment
1435with the business after July 1, 1995.
1436     (b)  "Month" means either a calendar month or the time
1437period from any day of any month to the corresponding day of the
1438next succeeding month or, if there is no corresponding day in
1439the next succeeding month, the last day of the succeeding month.
1440     (c)  "New employee" means a person residing in an
1441enterprise zone or a participant in the welfare transition
1442program who begins employment with an eligible business after
1443July 1, 1995, and who has not been previously employed full time
1444within the preceding 12 months by the eligible business, or a
1445successor eligible business, claiming the credit allowed by this
1446section.
1447     (d)  "Job Jobs" means a full-time position positions, as
1448consistent with terms used by the Agency for Workforce
1449Innovation and the United States Department of Labor for
1450purposes of unemployment compensation tax administration and
1451employment estimation resulting directly from a business
1452operation in this state. This term These terms may not include a
1453temporary construction job jobs involved with the construction
1454of facilities or any job that has jobs that have previously been
1455included in any application for tax credits under s. 220.181(1).
1456The term "jobs" also includes employment of an employee leased
1457from an employee leasing company licensed under chapter 468 if
1458such employee has been continuously leased to the employer for
1459an 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
1461of full-time jobs has increased in an enterprise zone from the
1462average of the previous 12 months, as demonstrated to the
1463department by a business located in the enterprise zone.
1464
1465A person shall be deemed to be employed if the person performs
1466duties in connection with the operations of the business on a
1467regular, full-time basis, provided the person is performing such
1468duties for an average of at least 36 hours per week each month.
1469The person must be performing such duties at a business site
1470located in the enterprise zone.
1471     (2)(a)  It is the legislative intent to encourage the
1472provision of meaningful employment opportunities which will
1473improve the quality of life of those employed and to encourage
1474economic expansion of enterprise zones and the state. Therefore,
1475beginning January 1, 2002, Upon an affirmative showing by an
1476eligible business to the satisfaction of the department that the
1477requirements of this section have been met, the business shall
1478be allowed a credit against the tax remitted under this chapter.
1479     (b)  The credit shall be computed as 20 percent of the
1480actual monthly wages paid in this state to each new employee
1481hired when a new job has been created, unless the business is
1482located within a rural enterprise zone pursuant to s.
1483290.004(6)(8), in which case the credit shall be 30 percent of
1484the actual monthly wages paid. If no less than 20 percent of the
1485employees of the business are residents of an enterprise zone,
1486excluding temporary and part-time employees, the credit shall be
1487computed as 30 percent of the actual monthly wages paid in this
1488state to each new employee hired when a new job has been
1489created, unless the business is located within a rural
1490enterprise zone, in which case the credit shall be 45 percent of
1491the actual monthly wages paid. If the new employee hired when a
1492new job is created is a participant in the welfare transition
1493program, the following credit shall be a percent of the actual
1494monthly wages paid: 40 percent for $4 above the hourly federal
1495minimum wage rate; 41 percent for $5 above the hourly federal
1496minimum wage rate; 42 percent for $6 above the hourly federal
1497minimum wage rate; 43 percent for $7 above the hourly federal
1498minimum wage rate; and 44 percent for $8 above the hourly
1499federal minimum wage rate. For purposes of this paragraph,
1500monthly wages shall be computed as one-twelfth of the expected
1501annual wages paid to such employee. The amount paid as wages to
1502a new employee is the compensation paid to such employee that is
1503subject to unemployment tax. The credit shall be allowed for up
1504to 24 consecutive months, beginning with the first tax return
1505due 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
1508majority stockholder of an eligible business.
1509     (b)  For any new employee who is employed for any period
1510less than 3 calendar months.
1511     (12)  The provisions of This section, except for subsection
1512(11), expires on the date specified in s. 290.016 for the
1513expiration of the Florida Enterprise Zone Act expire December
151431, 2005.
1515     Section 23.  Paragraph (c) of subsection (6) and paragraph
1516(c) of subsection (7) of section 220.02, Florida Statutes, are
1517amended to read:
1518     220.02  Legislative intent.--
1519     (6)
1520     (c)  The provisions of This subsection expires on the date
1521specified in s. 290.016 for the expiration of the Florida
1522Enterprise Zone Act shall expire and be void on June 30, 2005.
1523     (7)
1524     (c)  The provisions of This subsection expires on the date
1525specified in s. 290.016 for the expiration of the Florida
1526Enterprise Zone Act shall expire and be void on June 30, 2005.
1527     Section 24.  Paragraphs (a), (c), (d), (i), (j), (k), (o),
1528(p), (q), (t), (u), and (gg) of subsection (1) of section
1529220.03, Florida Statutes, are amended to read:
1530     220.03  Definitions.--
1531     (1)  SPECIFIC TERMS.--When used in this code, and when not
1532otherwise distinctly expressed or manifestly incompatible with
1533the intent thereof, the following terms shall have the following
1534meanings:
1535     (a)  "Ad valorem taxes paid" means 96 percent of property
1536taxes levied for operating purposes and does not include
1537interest, penalties, or discounts foregone. In addition, the
1538term "ad valorem taxes paid," for purposes of the credit in s.
1539220.182, means the ad valorem tax paid on new or additional real
1540or personal property acquired to establish a new business or
1541facilitate a business expansion, including pollution and waste
1542control facilities, or any part thereof, and including one or
1543more buildings or other structures, machinery, fixtures, and
1544equipment. The provisions of This paragraph expires on the date
1545specified in s. 290.016 for the expiration of the Florida
1546Enterprise Zone Act shall expire and be void on June 30, 2005.
1547     (c)  "Business" or "business firm" means any business
1548entity authorized to do business in this state as defined in
1549paragraph (e), and any bank or savings and loan association as
1550defined in s. 220.62, subject to the tax imposed by the
1551provisions of this chapter. The provisions of This paragraph
1552expires on the date specified in s. 290.016 for the expiration
1553of the Florida Enterprise Zone Act shall expire and be void on
1554June 30, 2005.
1555     (d)  "Community contribution" means the grant by a business
1556firm of any of the following items:
1557     1.  Cash or other liquid assets.
1558     2.  Real property.
1559     3.  Goods or inventory.
1560     4.  Other physical resources as identified by the
1561department.
1562
1563The provisions of This paragraph expires on the date specified
1564in s. 290.016 for the expiration of the Florida Enterprise Zone
1565Act shall expire and be void on June 30, 2005.
1566     (i)  "Emergency," as used in s. 220.02 and in paragraph (u)
1567of this subsection, means occurrence of widespread or severe
1568damage, injury, or loss of life or property proclaimed pursuant
1569to s. 14.022 or declared pursuant to s. 252.36. The provisions
1570of This paragraph expires on the date specified in s. 290.016
1571for the expiration of the Florida Enterprise Zone Act shall
1572expire and be void on June 30, 2005.
1573     (j)  "Enterprise zone" means an area in the state
1574designated pursuant to s. 290.0065. The provisions of This
1575paragraph expires on the date specified in s. 290.016 for the
1576expiration of the Florida Enterprise Zone Act shall expire and
1577be void on June 30, 2005.
1578     (k)  "Expansion of an existing business," for the purposes
1579of the enterprise zone property tax credit, means any business
1580entity authorized to do business in this state as defined in
1581paragraph (e), and any bank or savings and loan association as
1582defined in s. 220.62, subject to the tax imposed by the
1583provisions of this chapter, located in an enterprise zone, which
1584expands by or through additions to real and personal property
1585and which establishes five or more new jobs to employ five or
1586more additional full-time employees at such location. The
1587provisions of This paragraph expires on the date specified in s.
1588290.016 for the expiration of the Florida Enterprise Zone Act
1589shall expire and be void on June 30, 2005.
1590     (o)  "Local government" means any county or incorporated
1591municipality in the state. The provisions of This paragraph
1592expires on the date specified in s. 290.016 for the expiration
1593of the Florida Enterprise Zone Act shall expire and be void on
1594June 30, 2005.
1595     (p)  "New business," for the purposes of the enterprise
1596zone property tax credit, means any business entity authorized
1597to do business in this state as defined in paragraph (e), or any
1598bank or savings and loan association as defined in s. 220.62,
1599subject to the tax imposed by the provisions of this chapter,
1600first beginning operations on a site located in an enterprise
1601zone and clearly separate from any other commercial or
1602industrial operations owned by the same entity, bank, or savings
1603and loan association and which establishes five or more new jobs
1604to employ five or more additional full-time employees at such
1605location. The provisions of This paragraph expires on the date
1606specified in s. 290.016 for the expiration of the Florida
1607Enterprise Zone Act shall expire and be void on June 30, 2005.
1608     (q)  "New employee," for the purposes of the enterprise
1609zone jobs credit, means a person residing in an enterprise zone
1610or a participant in the welfare transition program who is
1611employed at a business located in an enterprise zone who begins
1612employment in the operations of the business after July 1, 1995,
1613and who has not been previously employed full time within the
1614preceding 12 months by the business or a successor business
1615claiming the credit pursuant to s. 220.181. A person shall be
1616deemed to be employed by such a business if the person performs
1617duties in connection with the operations of the business on a
1618full-time basis, provided she or he is performing such duties
1619for an average of at least 36 hours per week each month. The
1620person must be performing such duties at a business site located
1621in an enterprise zone. The provisions of This paragraph expires
1622on the date specified in s. 290.016 for the expiration of the
1623Florida Enterprise Zone Act shall expire and be void on June 30,
16242005.
1625     (t)  "Project" means any activity undertaken by an eligible
1626sponsor, as defined in s. 220.183(2)(c), which is designed to
1627construct, improve, or substantially rehabilitate housing that
1628is affordable to low-income or very-low-income households as
1629defined in s. 420.9071(19) and (28); designed to provide
1630commercial, industrial, or public resources and facilities; or
1631designed to improve entrepreneurial and job-development
1632opportunities for low-income persons. A project may be the
1633investment necessary to increase access to high-speed broadband
1634capability in rural communities with enterprise zones, including
1635projects that result in improvements to communications assets
1636that are owned by a business. A project may include the
1637provision of museum educational programs and materials that are
1638directly related to any project approved between January 1,
16391996, and December 31, 1999, and located in an enterprise zone
1640designated pursuant to s. 290.0065 as referenced in s.
1641290.00675. This paragraph does not preclude projects that
1642propose to construct or rehabilitate low-income or very-low-
1643income housing on scattered sites. The Office of Tourism, Trade,
1644and Economic Development may reserve up to 50 percent of the
1645available annual tax credits under s. 220.181 for housing for
1646very-low-income households pursuant to s. 420.9071(28) for the
1647first 6 months of the fiscal year. With respect to housing,
1648contributions may be used to pay the following eligible project-
1649related activities:
1650     1.  Project development, impact, and management fees for
1651low-income or very-low-income housing projects;
1652     2.  Down payment and closing costs for eligible persons, as
1653defined in s. 420.9071(19) and (28);
1654     3.  Administrative costs, including housing counseling and
1655marketing fees, not to exceed 10 percent of the community
1656contribution, directly related to low-income or very-low-income
1657projects; and
1658     4.  Removal of liens recorded against residential property
1659by municipal, county, or special-district local governments when
1660satisfaction of the lien is a necessary precedent to the
1661transfer of the property to an eligible person, as defined in s.
1662420.9071(19) and (28), for the purpose of promoting home
1663ownership. Contributions for lien removal must be received from
1664a nonrelated third party.
1665
1666The provisions of This paragraph expires on the date specified
1667in s. 290.016 for the expiration of the Florida Enterprise Zone
1668Act shall expire and be void on June 30, 2005.
1669     (u)  "Rebuilding of an existing business" means replacement
1670or restoration of real or tangible property destroyed or damaged
1671in an emergency, as defined in paragraph (i), after July 1,
16721995, in an enterprise zone, by a business entity authorized to
1673do business in this state as defined in paragraph (e), or a bank
1674or savings and loan association as defined in s. 220.62, subject
1675to the tax imposed by the provisions of this chapter, located in
1676the enterprise zone. The provisions of This paragraph expires on
1677the date specified in s. 290.016 for the expiration of the
1678Florida Enterprise Zone Act shall expire and be void on June 30,
16792005.
1680     (gg)  "Job Jobs" means a full-time position positions, as
1681consistent with terms used by the Agency for Workforce
1682Innovation and the United States Department of Labor for
1683purposes of unemployment compensation tax administration and
1684employment estimation resulting directly from business
1685operations in this state. The term These terms may not include a
1686temporary construction job jobs involved with the construction
1687of facilities or any job jobs that has have previously been
1688included in any application for tax credits under s. 212.096.
1689The term "jobs" also includes employment of an employee leased
1690from an employee leasing company licensed under chapter 468 if
1691the employee has been continuously leased to the employer for an
1692average of at least 36 hours per week for more than 6 months.
1693     Section 25.  Subsections (1) and (9) of section 220.181,
1694Florida Statutes, are amended to read:
1695     220.181  Enterprise zone jobs credit.--
1696     (1)(a)  Beginning January 1, 2002, There shall be allowed a
1697credit against the tax imposed by this chapter to any business
1698located in an enterprise zone which demonstrates to the
1699department that the total number of full-time jobs has increased
1700from the average of the previous 12 months. A business that
1701created a minimum of five new full-time jobs in an enterprise
1702zone between July 1, 2000, and December 31, 2001, may also be
1703eligible to claim the credit for eligible employees under the
1704provisions that took effect January 1, 2002. The credit shall be
1705computed as 20 percent of the actual monthly wages paid in this
1706state to each new employee hired when a new job has been
1707created, as defined under s. 220.03(1)(ff), unless the business
1708is located in a rural enterprise zone, pursuant to s.
1709290.004(6)(8), in which case the credit shall be 30 percent of
1710the actual monthly wages paid. If no less than 20 percent of the
1711employees of the business are residents of an enterprise zone,
1712excluding temporary and part-time employees, the credit shall be
1713computed as 30 percent of the actual monthly wages paid in this
1714state to each new employee hired when a new job has been
1715created, unless the business is located in a rural enterprise
1716zone, in which case the credit shall be 45 percent of the actual
1717monthly wages paid, for a period of up to 24 consecutive months.
1718If the new employee hired when a new job is created is a
1719participant in the welfare transition program, the following
1720credit shall be a percent of the actual monthly wages paid: 40
1721percent for $4 above the hourly federal minimum wage rate; 41
1722percent for $5 above the hourly federal minimum wage rate; 42
1723percent for $6 above the hourly federal minimum wage rate; 43
1724percent for $7 above the hourly federal minimum wage rate; and
172544 percent for $8 above the hourly federal minimum wage rate.
1726     (b)  This credit applies only with respect to wages subject
1727to unemployment tax. The credit provided in this section and
1728does not apply:
1729     1.  For any employee who is an owner, partner, or majority
1730stockholder of an eligible business.
1731     2.  For any new employee who is employed for any period
1732less than 3 full months.
1733     (c)  If this credit is not fully used in any one year, the
1734unused amount may be carried forward for a period not to exceed
17355 years. The carryover credit may be used in a subsequent year
1736when the tax imposed by this chapter for such year exceeds the
1737credit for such year after applying the other credits and unused
1738credit carryovers in the order provided in s. 220.02(8).
1739     (9)  The provisions of This section, except paragraph
1740(1)(c) and subsection (8), expires on the date specified in s.
1741290.016 for the expiration of the Florida Enterprise Zone Act
1742shall expire and be void on June 30, 2005, and a no business may
1743not shall be allowed to begin claiming the such enterprise zone
1744jobs credit after that date; however, the expiration of this
1745section does shall not affect the operation of any credit for
1746which a business has qualified under this section before that
1747date prior to June 30, 2005, or any carryforward of unused
1748credit amounts as provided in paragraph (1)(c).
1749     Section 26.  Subsection (14) of section 220.182, Florida
1750Statutes, is amended to read:
1751     220.182  Enterprise zone property tax credit.--
1752     (14)  The provisions of This section expires on the date
1753specified in s. 290.016 for the expiration of the Florida
1754Enterprise Zone Act shall expire and be void on June 30, 2005,
1755and a no business may not shall be allowed to begin claiming the
1756such enterprise zone property tax credit after that date;
1757however, the expiration of this section does shall not affect
1758the operation of any credit for which a business has qualified
1759under this section before that date prior to June 30, 2005, or
1760any carryforward of unused credit amounts as provided in
1761paragraph (1)(b).
1762     Section 27.  Paragraph (c) of subsection (5) of section
1763288.1175, Florida Statutes, is amended to read:
1764     288.1175  Agriculture education and promotion facility.--
1765     (5)  The department shall competitively evaluate
1766applications for funding of an agriculture education and
1767promotion facility. If the number of applicants exceeds three,
1768the department shall rank the applications based upon criteria
1769developed by the department, with priority given in descending
1770order to the following items:
1771     (c)  The location of the facility in a brownfield site as
1772defined in s. 376.79(3), a rural enterprise zone as defined in
1773s. 290.004(6)(8), an agriculturally depressed area as defined in
1774s. 570.242(1), a redevelopment area established pursuant to s.
1775373.461(5)(g), or a county that has lost its agricultural land
1776to environmental restoration projects.
1777     Section 28.  Subsection (2) of section 370.28, Florida
1778Statutes, is amended to read:
1779     370.28  Enterprise zone designation; communities adversely
1780impacted by net limitations.--
1781     (2)(a)  Such communities having a population of fewer less
1782than 7,500 persons and such communities in rural and coastal
1783counties with a county population of fewer less than 25,000 may
1784apply to the Office of Tourism, Trade, and Economic Development
1785by August 15, 1996, for the designation of an area as an
1786enterprise zone. The community must comply with the requirements
1787of s. 290.0055, except that, for a community having a total
1788population of 7,500 persons or more but fewer less than 20,000
1789persons, the selected area may shall not exceed 5 square miles.
1790Notwithstanding the provisions of s. 290.0065, limiting the
1791total number of enterprise zones designated and the number of
1792enterprise zones within a population category, the Office of
1793Tourism, Trade, and Economic Development may designate an
1794enterprise zone in eight of the identified communities. The
1795governing body having jurisdiction over such area shall create
1796an enterprise zone development agency pursuant to s. 290.0056
1797and submit a strategic plan pursuant to s. 290.0057. Enterprise
1798zones designated pursuant to this section shall be effective
1799January 1, 1997. Any enterprise zone designated under this
1800paragraph having an effective date on or before January 1, 2005,
1801shall continue to exist until, and shall terminate December 31,
18022005, but shall cease to exist on December 31, 2005. Any
1803enterprise zone redesignated on or after January 1, 2006, must
1804do so in accordance with the Florida Enterprise Zone Act.
1805     (b)  Notwithstanding any provisions of this section to the
1806contrary, communities in coastal counties with a county
1807population greater than 20,000, which can demonstrate that the
1808community has historically been a fishing community and has
1809therefore had a direct adverse impact from the adoption of the
1810constitutional amendment limiting the use of nets, shall also be
1811eligible to apply for designation of an area as an enterprise
1812zone. The community must comply with the requirements of s.
1813290.0055, except s. 290.0055(3). Such communities shall apply to
1814the Office of Tourism, Trade, and Economic Development by August
181515, 1996. The office may designate one enterprise zone under
1816this paragraph, which shall be effective January 1, 1997, and
1817which shall be in addition to the eight zones authorized under
1818paragraph (a). Any enterprise zone designated under this
1819paragraph having an effective date on or before January 1, 2005,
1820shall continue to exist until December 31, 2005, but shall cease
1821to exist on that date. Any enterprise zone redesignated on or
1822after January 1, 2006, must do so in accordance with the Florida
1823Enterprise Zone Act. Such enterprise zone shall terminate
1824December 31, 2005. The governing body having jurisdiction over
1825such area shall create an enterprise zone development agency
1826pursuant to s. 290.0056 and submit a strategic plan pursuant to
1827s. 290.0057.
1828     Section 29.  Sections 290.00555, 290.0067, 290.00675,
1829290.00676, 290.00678, 290.00679, 290.0068, 290.00685, 290.00686,
1830290.00687, 290.00688, 290.00689, 290.0069, 290.00691, 290.00692,
1831290.00693, 290.00694, 290.00695, 290.00696, 290.00697,
1832290.00698, 290.00699, 290.00701, 290.00702, 290.00703,
1833290.00704, 290.00705, 290.00706, 290.00707, 290.00708,
1834290.00709, 290.009, and 290.015, Florida Statutes, are repealed.
1835     Section 30.  (1)  Notwithstanding any other provision of
1836law, any business that has created a new job, as defined in s.
1837212.096(1)(e), Florida Statutes, and hired any new employee, as
1838defined in s. 212.096(1)(c), Florida Statutes, on or before
1839December 31, 2005, for which a credit may be claimed under s.
1840212.096, Florida Statutes, and paid wages after December 31,
18412005, for any creditable month under s. 212.096, Florida
1842Statutes, is entitled to apply for, qualify for, and avail
1843itself of the credit under s. 212.096, Florida Statutes, as if
1844that section remained in effect, unaffected by other sections of
1845this act, until such time as the business has received the
1846maximum credit allowed pursuant to s. 212.096, Florida Statutes,
1847as it existed on December 31, 2005. A business may not receive a
1848credit pursuant to this subsection for any employee hired after
1849October 1, 2005.
1850     (2)  Notwithstanding any other provision of law, any
1851business that has created a new job, as defined in s.
1852220.03(1)(ff), Florida Statutes, and hired any new employee, as
1853defined in s. 220.03(1)(q), Florida Statutes, on or before
1854December 31, 2005, for which a credit may be claimed under s.
1855220.181, Florida Statutes, and paid wages after December 31,
18562005, for any creditable month under s. 220.181, Florida
1857Statutes, is entitled to apply for, qualify for, and avail
1858itself of the credit under s. 220.181, Florida Statutes, as if
1859that section remained in effect, unaffected by other sections of
1860this act, until such time as the business has received the
1861maximum credit allowed pursuant to s. 220.181, Florida Statutes,
1862as it existed on December 31, 2005. A business may not receive a
1863credit pursuant to this subsection for any employee hired after
1864October 1, 2005.
1865     (3)  Notwithstanding any other provision of law, any
1866business that has substantially completed improvements on or
1867before December 31, 2005, for a new or expanding business, as
1868defined in s. 196.012, Florida Statutes, in an enterprise zone
1869is entitled to apply, on or before December 31, 2006, for an
1870economic development ad valorem tax exemption under s.
1871196.1995(3), Florida Statutes, and if the exemption is granted,
1872to avail itself of the full benefit of the exemption pursuant to
1873that section, as if that section remained in effect, unaffected
1874by other sections of this act until such time as the business
1875has received the maximum exemption allowed pursuant to s.
1876196.1995(3), Florida Statutes, as it existed on December 31,
18772005. In addition, if such exemption is granted, the business is
1878entitled to qualify for and to avail itself of the credit in s.
1879220.182, Florida Statutes, as if that section remained in
1880effect, unaffected by other sections of this act, until such
1881time as the business has received the maximum credit allowed
1882pursuant to s. 220.182, Florida Statutes, as it existed on
1883December 31, 2005.
1884     (4)  Notwithstanding any other provision of law, for any
1885business that has made a community contribution, as defined by
1886s. 220.03(1)(d), Florida Statutes, on or before December 31,
18872005, and has received an approval letter from the Office of
1888Tourism, Trade, and Economic Development, the provisions of s.
1889220.183(1)(e), Florida Statutes, remain in effect, unaffected by
1890other sections of this act, until such time as the business has
1891received the maximum credit allowed pursuant to s. 220.183,
1892Florida Statutes, as it existed on December 31, 2005.
1893     (5)  Notwithstanding any other provision of law, for any
1894business that has made a community contribution, as defined by
1895s. 212.08(5)(q)2.a., Florida Statutes, on or before December 31,
18962005, and has received an approval letter from the Office of
1897Tourism, Trade, and Economic Development, the credit carryover
1898provisions of s. 212.08(5)(q)1.b., Florida Statutes, remain in
1899effect, unaffected by other sections of this act, until such
1900time as the business has received the maximum credit allowed
1901pursuant to s. 212.08(5)(q), Florida Statutes, as it existed on
1902December 31, 2005.
1903     (6)  Notwithstanding any other provision of law, for any
1904business that has made a community contribution, as defined by
1905s. 624.5105(5)(a), Florida Statutes, on or before December 31,
19062005, and has received an approval letter from the Office of
1907Tourism, Trade, and Economic Development, the credit carryover
1908provisions of s. 624.5105(1)(e), Florida Statutes, remain in
1909effect, unaffected by other sections of this act, until such
1910time as the business has received the maximum credit allowed
1911pursuant to s. 624.5105, Florida Statutes, as it existed on
1912December 31, 2005.
1913     (7)  Notwithstanding any other provision of law, for any
1914business that has qualified for the exemption pursuant to s.
1915212.08(15), Florida Statutes, the provisions of s.
1916212.08(15)(g), Florida statutes, remain in effect, unaffected by
1917other sections of this act, until such time as the business has
1918received the maximum credit allowed pursuant to s. 212.08(15),
1919Florida Statutes, as it existed on December 31, 2005.
1920     Section 31.  This act shall take effect July 1, 2005.


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