Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1770
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CHAMBER ACTION
Senate House
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11 The Committee on Commerce and Consumer Services (King)
12 recommended the following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Section 290.001, Florida Statutes, is
19 amended to read:
20 290.001 Florida Enterprise Zone Act of 1994; popular
21 name short title.--Sections 290.001-290.016 may be cited as
22 the "Florida Enterprise Zone Act of 1994."
23 Section 2. Section 290.004, Florida Statutes, is
24 amended to read:
25 290.004 Definitions relating to Florida Enterprise
26 Zone Act.--As used in ss. 290.001-290.016:
27 (1) "Community investment corporation" means a black
28 business investment corporation, a certified development
29 corporation, a small business investment corporation, or other
30 similar entity incorporated under Florida law that has limited
31 its investment policy to making investments solely in minority
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1 business enterprises.
2 (2) "Department" means the Department of Commerce.
3 (2)(3) "Director" means the director of the Office of
4 Tourism, Trade, and Economic Development.
5 (3)(4) "Governing body" means the council or other
6 legislative body charged with governing the county or
7 municipality.
8 (5) "Interagency coordinating council" means the
9 Enterprise Zone Interagency Coordinating Council created
10 pursuant to s. 290.009.
11 (4)(6) "Minority business enterprise" has the same
12 meaning as in s. 288.703.
13 (5)(7) "Office" means the Office of Tourism, Trade,
14 and Economic Development.
15 (6)(8) "Rural enterprise zone" means an enterprise
16 zone that is nominated by a county having a population of
17 75,000 or fewer, or a county having a population of 100,000 or
18 fewer which is contiguous to a county having a population of
19 75,000 or fewer, or by a municipality in such a county, or by
20 such a county and one or more municipalities. An enterprise
21 zone designated in accordance with s. 290.0065(5)(b) or s.
22 370.28 is considered to be a rural enterprise zone.
23 (9) "Secretary" means the Secretary of Commerce.
24 (7)(10) "Small business" has the same meaning as in s.
25 288.703.
26 Section 3. Subsections (1), (3), (4), (6), and (7) of
27 section 290.0055, Florida Statutes, are amended to read:
28 290.0055 Local nominating procedure.--
29 (1) If, pursuant to s. 290.0065, an opportunity exists
30 for designation of a new enterprise zone, any county or
31 municipality, or a county and one or more municipalities
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1 together, may apply to the office department for the
2 designation of an area as an enterprise zone after completion
3 of the following:
4 (a) The adoption by the governing body or bodies of a
5 resolution which:
6 1. Finds that an area exists in such county or
7 municipality, or in both the county and one or more
8 municipalities, which chronically exhibits extreme and
9 unacceptable levels of poverty, unemployment, physical
10 deterioration, and economic disinvestment;
11 2. Determines that the rehabilitation, conservation,
12 or redevelopment, or a combination thereof, of such area is
13 necessary in the interest of the public health, safety, and
14 welfare of the residents of such county or municipality, or
15 such county and one or more municipalities; and
16 3. Determines that the revitalization of such area can
17 occur only if the private sector can be induced to invest its
18 own resources in productive enterprises that build or rebuild
19 the economic viability of the area.
20 (b) The creation of an enterprise zone development
21 agency pursuant to s. 290.0056.
22 (c) The creation and adoption of a strategic plan
23 pursuant to s. 290.0057.
24 (3) A county or municipality, or a county and one or
25 more municipalities together, may not nominate more than one
26 enterprise zone. However, any county as defined by s.
27 125.011(1) may nominate more than one enterprise zone.
28 (4) An area nominated by a county or municipality, or
29 a county and one or more municipalities together, for
30 designation as an enterprise zone shall be eligible for
31 designation under s. 290.0065 only if it meets the following
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1 criteria:
2 (a) The selected area does not exceed 20 square miles.
3 The selected area must have a continuous boundary, or consist
4 of not more than three noncontiguous parcels.
5 (b)1. The selected area does not exceed the following
6 mileage limitation:
7 2. For communities having a total population of
8 150,000 persons or more, or for a rural enterprise zone, the
9 selected area shall not exceed 20 square miles.
10 3. For communities having a total population of 50,000
11 persons or more but less than 150,000 persons, the selected
12 area shall not exceed 10 square miles.
13 4. For communities having a total population of 20,000
14 persons or more but less than 50,000 persons, the selected
15 area shall not exceed 5 square miles.
16 5. For communities having a total population of 7,500
17 persons or more but less than 20,000 persons, the selected
18 area shall not exceed 3 square miles.
19 6. For communities having a total population of less
20 than 7,500 persons, the selected area shall not exceed 3
21 square miles.
22 (c) The selected area does not include any portion of
23 a central business district, as that term is used for purposes
24 of the most recent Census of Retail Trade, unless the poverty
25 rate for each census geographic block group in the district is
26 not less than 30 percent. This paragraph does not apply to any
27 area nominated in a county that has a population which is less
28 than 50,000.
29 (c)(d) The selected area suffers from pervasive
30 poverty, unemployment, and general distress, as described and
31 measured pursuant to s. 290.0058.
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1 (6)(a) The office department may approve a change in
2 the boundary of any enterprise zone which was designated
3 pursuant to s. 290.0065. A boundary change must continue on or
4 before July 1, 1995, if such change is limited to a deletion
5 of area from the enterprise zone and if, after the change is
6 made, the enterprise zone continues to satisfy the
7 requirements of subsections (3), (4), and (5).
8 (b) Upon a recommendation by the enterprise zone
9 development agency, the governing body of the jurisdiction
10 which authorized the application for an enterprise zone may
11 apply to the office for a change in boundary once every 3
12 years by adopting a resolution that:
13 1. States with particularity the reasons for the
14 change; and
15 2. Describes specifically and, to the extent required
16 by the office department, the boundary change to be made.
17 (c) All applications for boundary changes must be
18 submitted to the department by April 1, 1997. Any boundary
19 changes approved shall be effective July 1, 1997.
20 (7) Before June 30, 1999, the governing body of any
21 county operating under home rule charter adopted pursuant to
22 s. 10, s. 11, or s. 24, Art. VIII of the State Constitution of
23 1885, as preserved by s. 6(e), Art. VIII of the State
24 Constitution of 1968, with a population of at least 2 million
25 persons, may apply to the Office of Tourism, Trade, and
26 Economic Development to amend the boundary lines of an
27 enterprise zone within the county for the purpose of
28 increasing by no more than 80 acres the noncontiguous area of
29 the enterprise zone located closest to the path where the
30 center of the August 24, 1992, storm known as Hurricane Andrew
31 crossed land. The Office of Tourism, Trade, and Economic
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1 Development shall approve an application made pursuant to this
2 subsection if it is consistent with the categories, criteria,
3 and limitations imposed by this section upon the establishment
4 of such enterprise zone.
5 Section 4. Subsections (2), (3), (5), (8), (11), and
6 (12) of section 290.0056, Florida Statutes, are amended to
7 read:
8 290.0056 Enterprise zone development agency.--
9 (2) When the governing body creates an enterprise zone
10 development agency, that body shall, by ordinance, appoint a
11 board of commissioners of the agency, which shall consist of
12 not fewer than 8 or more than 13 commissioners. The governing
13 body may must appoint at least one representative from each of
14 the following: the local chamber of commerce; local financial
15 or insurance entities; local the businesses and, where
16 possible, businesses operating within the nominated area; the
17 residents residing within the nominated area; nonprofit
18 community-based organizations operating within the nominated
19 area; the regional workforce board local private industry
20 council; the local code enforcement agency; and the local law
21 enforcement agency. The terms of office of the commissioners
22 shall be for 4 years, except that, in making the initial
23 appointments, the governing body shall appoint two members for
24 terms of 3 years, two members for terms of 2 years, and one
25 member for a term of 1 year; the remaining initial members
26 shall serve for terms of 4 years. A vacancy occurring during a
27 term shall be filled for the unexpired term. The importance of
28 including individuals from the nominated area shall be
29 considered in making appointments. Further, the importance of
30 minority representation on the agency shall be considered in
31 making appointments so that the agency generally reflects the
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1 gender and ethnic composition of the community as a whole.
2 (3) A commissioner shall receive no compensation for
3 his or her services, but is entitled to the necessary
4 expenses, including travel expenses, incurred in the discharge
5 of his or her duties. Each commissioner shall hold office
6 until a successor has been appointed and has qualified. A
7 certificate of the appointment or reappointment of any
8 commissioner shall be filed with the clerk of the county or
9 municipality, and the certificate is conclusive evidence of
10 the due and proper appointment of the commissioner.
11 (5) The governing body shall designate a chair and
12 vice chair from among the commissioners. An agency may employ
13 an executive director, technical experts, and such other
14 agents and employees, permanent and temporary, as it requires,
15 and determine their qualifications, duties, and compensation.
16 For such legal service as it requires, an agency may employ or
17 retain its own counsel and legal staff. An agency authorized
18 to transact business and exercise powers under this act shall
19 file with the governing body, on or before March 31 of each
20 year, a report of its activities for the preceding fiscal
21 year, which report shall include a complete financial
22 statement setting forth its assets, liabilities, income, and
23 operating expenses as of the end of such fiscal year. The
24 agency At the time of filing the report, the agency shall make
25 the report publish in a newspaper of general circulation in
26 the community a notice to the effect that such report has been
27 filed with the county or municipality and that the report is
28 available for inspection during business hours in the office
29 of the clerk of the municipality or county and in the office
30 of the agency.
31 (8) The enterprise zone development agency shall have
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1 the following powers and responsibilities:
2 (a) To assist in the development, and implementation,
3 and annual review and update of the strategic plan or
4 measurable goals.
5 (b) To oversee and monitor the implementation of the
6 strategic plan or measurable goals. The agency shall make
7 quarterly reports to the governing body of the municipality or
8 county, or the governing bodies of the county and one or more
9 municipalities, evaluating the progress in implementing the
10 strategic plan or measurable goals.
11 (c) To identify and recommend to the governing body of
12 the municipality or county, or the governing bodies of the
13 county and one or more municipalities, ways to remove
14 regulatory barriers.
15 (d) To identify to the local government or governments
16 the financial needs of, and local resources or assistance
17 available to, eligible businesses in the zone.
18 (e) To assist in promoting the enterprise zone
19 incentives to residents and businesses within the enterprise
20 zone.
21 (f) To recommend boundary changes, as appropriate, in
22 the enterprise zone to the governing body.
23 (g) To work with organizations affiliated with Florida
24 Agricultural and Mechanical University, the University of
25 Florida, and the University of South Florida, a group of
26 universities unofficially named the "University Partnership
27 for Community Development," or similar organizations that have
28 combined their resources to provide development consulting on
29 a nonprofit basis.
30 (h) To work with Enterprise Florida, Inc., and the
31 office to ensure that the enterprise zone coordinator receives
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1 training on annual basis.
2 (11) Prior to December 1 of each year, the agency
3 shall submit to the Office of Tourism, Trade, and Economic
4 Development a complete and detailed written report setting
5 forth:
6 (a) Its operations and accomplishments during the
7 fiscal year.
8 (b) The accomplishments and progress concerning the
9 implementation of the strategic plan or measurable goals, and
10 any updates to the strategic plan or measurable goals.
11 (c) The number and type of businesses assisted by the
12 agency during the fiscal year.
13 (d) The number of jobs created within the enterprise
14 zone during the fiscal year.
15 (e) The usage and revenue impact of state and local
16 incentives granted during the calendar year.
17 (f) Any other information required by the office.
18 (12) In the event that the nominated area selected by
19 the governing body is not designated a state enterprise zone,
20 the governing body may dissolve the agency after receiving
21 notification from the department or the office that the area
22 was not designated as an enterprise zone.
23 Section 5. Subsection (1) of section 290.0057, Florida
24 Statutes, is amended to read:
25 290.0057 Enterprise zone development plan.--
26 (1) Any Each application for designation as a new an
27 enterprise zone must be accompanied by a strategic plan
28 adopted by the governing body of the municipality or county,
29 or the governing bodies of the county and one or more
30 municipalities together. At a minimum, the plan must:
31 (a) Briefly describe the community's goals for
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1 revitalizing the area.
2 (b) Describe the ways in which the community's
3 approaches to economic development, social and human services,
4 transportation, housing, community development, public safety,
5 and educational and environmental concerns will be addressed
6 in a coordinated fashion, and explain how these linkages
7 support the community's goals.
8 (c) Identify and describe key community goals and the
9 barriers that restrict the community from achieving these
10 goals, including a description of poverty and general
11 distress, barriers to economic opportunity and development,
12 and barriers to human development.
13 (d) Describe the process by which the affected
14 community is a full partner in the process of developing and
15 implementing the plan and the extent to which local
16 institutions and organizations have contributed to the
17 planning process.
18 (e) Commit the governing body or bodies to enact and
19 maintain local fiscal and regulatory incentives, if approval
20 for the area is received under s. 290.0065. These incentives
21 may include the municipal public service tax exemption
22 provided by s. 166.231, the economic development ad valorem
23 tax exemption provided by s. 196.1995, the occupational
24 license tax exemption provided by s. 205.054, local impact fee
25 abatement or reduction, or low-interest or interest-free loans
26 or grants to businesses to encourage the revitalization of the
27 nominated area.
28 (f) Identify the amount of local and private resources
29 that will be available in the nominated area and the
30 private/public partnerships to be used, which may include
31 participation by, and cooperation with, universities,
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1 community colleges, small business development centers, black
2 business investment corporations, certified development
3 corporations, and other private and public entities.
4 (g) Indicate how state enterprise zone tax incentives
5 and state, local, and federal resources will be utilized
6 within the nominated area.
7 (h) Identify the funding requested under any state or
8 federal program in support of the proposed economic, human,
9 community, and physical development and related activities.
10 (i) Identify baselines, methods, and benchmarks for
11 measuring the success of carrying out the strategic plan.
12 Section 6. Subsections (1), (2), and (5) of section
13 290.0058, Florida Statutes, are amended to read:
14 290.0058 Determination of pervasive poverty,
15 unemployment, and general distress.--
16 (1) In determining whether an area suffers from
17 pervasive poverty, unemployment, and general distress, for
18 purposes of ss. 290.0055 and 290.0065, the governing body and
19 the office department shall use data from the most current
20 decennial census, and from information published by the Bureau
21 of the Census and the Bureau of Labor Statistics. The data
22 shall be comparable in point or period of time and methodology
23 employed.
24 (2) Pervasive poverty shall be evidenced by a showing
25 that poverty is widespread throughout the nominated area. The
26 poverty rate of the nominated area shall be established using
27 the following criteria:
28 (a) In each census geographic block group within a
29 nominated area, the poverty rate may shall be not be less than
30 20 percent. However, for an area nominated for designation as
31 a rural enterprise zone which does not have a poverty rate of
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1 more than 20 percent in each census geographic block group
2 within the nominated area, the poverty rate for the nominated
3 area may be calculated using the poverty rate for the entire
4 county, which may not be less than 20 percent.
5 (b) In at least 50 percent of the census geographic
6 block groups within the nominated area, the poverty rate may
7 shall not be less than 30 percent. This requirement does not
8 apply to an area nominated for designation as a rural
9 enterprise zone.
10 (c) Census geographic block groups with no population
11 shall be treated as having a poverty rate which meets the
12 standards of paragraph (a), but shall be treated as having a
13 zero poverty rate for purposes of applying paragraph (b).
14 (d) A nominated area may not contain a noncontiguous
15 parcel unless such parcel separately meets the criteria set
16 forth under paragraphs (a) and (b).
17 (5) In making the calculations required by this
18 section, the local government and the office department shall
19 round all fractional percentages of one-half percent or more
20 up to the next highest whole percentage figure.
21 Section 7. Section 290.0065, Florida Statutes, is
22 amended to read:
23 290.0065 State designation of enterprise zones.--
24 (1) The maximum number of enterprise zones authorized
25 under this section is the number of enterprise zones having an
26 effective date on or before January 1, 2005, subject to any
27 increase due to any new enterprise zones authorized by the
28 Legislature in fiscal year 2005-2006. Upon application of the
29 governing body of a county or municipality or of a county and
30 one or more municipalities jointly pursuant to s. 290.0055,
31 Enterprise Florida, Inc., and the office, in consultation with
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1 the interagency coordinating council, shall determine which
2 areas nominated by such governing bodies meet the criteria
3 outlined in s. 290.0055 and are the most appropriate for
4 designation as state enterprise zones. The office is
5 authorized to designate up to five areas within each of the
6 categories established in subparagraphs (3)(a)1., 2., 3., 4.,
7 and 5., except that the office may only designate a total of
8 20 areas as enterprise zones. The office shall not designate
9 more than three enterprise zones in any one county. All
10 designations, including any provision for redesignations, of
11 state enterprise zones pursuant to this section shall be
12 effective July 1, 1995.
13 (2) If, pursuant to subsection (4), the office does
14 not redesignate an enterprise zone, a governing body of a
15 county or municipality or the governing bodies of a county and
16 one or more municipalities jointly, pursuant to s. 290.0055,
17 may apply for designation of an enterprise zone to take the
18 place of the enterprise zone not redesignated and request
19 designation of an enterprise zone. The office, in consultation
20 with Enterprise Florida, Inc., shall determine which areas
21 nominated by such governing bodies meet the criteria outlined
22 in s. 290.0055 and are the most appropriate for designation as
23 state enterprise zones. Each application made pursuant to s.
24 290.0055 shall be ranked competitively within the appropriate
25 category established pursuant to subsection (3) based on the
26 pervasive poverty, unemployment, and general distress of the
27 area; the strategic plan, including local fiscal and
28 regulatory incentives, prepared pursuant to s. 290.0057; and
29 the prospects for new investment and economic development in
30 the area. Pervasive poverty, unemployment, and general
31 distress shall be weighted 35 percent; strategic plan and
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1 local fiscal and regulatory incentives shall be weighted 40
2 percent; and prospects for new investment and economic
3 development in the area shall be weighted 25 percent.
4 (3)(a) Each area designated as an enterprise zone
5 pursuant to this section shall be placed in one of the
6 following categories based on the 1990 census:
7 1. Communities consisting of census tracts in areas
8 having a total population of 150,000 persons or more.
9 2. Communities consisting of census tracts in areas
10 having a total population of 50,000 persons or more but less
11 than 150,000 persons.
12 3. Communities having a population of 20,000 persons
13 or more but less than 50,000 persons.
14 4. Communities having a population of 7,500 persons or
15 more but less than 20,000 persons.
16 5. Communities having a population of less than 7,500
17 persons.
18 (b) Any area authorized to be an enterprise zone by
19 both a county and a municipality shall be placed in the
20 appropriate category established under s. 290.0055(4)(b)
21 paragraph (a) in which an application by the municipality
22 would have been considered if the municipality had acted
23 alone, if at least 60 percent of the population of the area
24 authorized to be an enterprise zone resides within the
25 municipality. An area authorized to be an enterprise zone by a
26 county and one or more municipalities shall be placed in the
27 category in which an application by the municipality with the
28 highest percentage of residents in such area would have been
29 considered if such municipality had authorized the area to be
30 an enterprise zone. An area authorized to be an enterprise
31 zone by a county as defined by s. 125.011(1) shall be placed
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1 in the category in which an application by the municipality in
2 which the area is located would have been considered if the
3 municipality had authorized such area to be an enterprise
4 zone. An area authorized to be an enterprise zone by a county
5 as defined by s. 125.011(1) which area is located in two or
6 more municipalities shall be placed in the category in which
7 an application by the municipality with the highest percentage
8 of residents in such area would have been considered if such
9 municipality had authorized such area to be an enterprise
10 zone.
11 (4)(a) Notwithstanding s. 290.0055, the office may
12 redesignate any area existing as a state enterprise zone
13 having an effective date on or before January 1, 2005, as of
14 the effective date of this section and originally approved
15 through a joint application from a county and municipality, or
16 through an application from a county as defined in s.
17 125.011(1), shall be redesignated as a state enterprise zone
18 upon completion and submittal to the office by the governing
19 body for an enterprise zone of the following:
20 1. An updated zone profile for the enterprise zone
21 based on the most recent census data that complies with s.
22 290.0055, except that pervasive poverty criteria may be set
23 aside for rural enterprise zones.
24 2. A resolution passed by the governing body for that
25 enterprise zone requesting redesignation and explaining the
26 reasons the conditions of the zone merit redesignation.
27 3. Measurable goals for the enterprise zone developed
28 by the enterprise zone development agency, which may be the
29 goals established in the enterprise zone's strategic plan.
30
31 The governing body may also submit a request for a boundary
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1 change in an enterprise zone in the same application to the
2 office as long as the new area complies with the requirements
3 of s. 290.0055, except that pervasive poverty criteria may be
4 set aside for rural enterprise zones. the creation of an
5 enterprise zone development agency pursuant to s. 290.0056 and
6 the completion of a strategic plan pursuant to s. 290.0057.
7 Any area redesignated pursuant to this subsection, other than
8 an area located in a county defined in s. 125.011(1), may be
9 relocated or modified by the appropriate governmental bodies.
10 Such relocation or modification shall be identified in the
11 strategic plan and shall meet the requirements for designation
12 as established by former s. 290.005. Any relocation or
13 modification shall be submitted on or before June 1, 1996.
14 (b) In consultation with Enterprise Florida, Inc., the
15 office shall, based on the enterprise zone profile and the
16 grounds for redesignation expressed in the resolution,
17 determine whether the enterprise zone merits redesignation.
18 The office may also examine and consider the following:
19 1. Progress made, if any, in the enterprise zone's
20 strategic plan.
21 2. Use of enterprise zone incentives during the life
22 of the enterprise zone.
23
24 If the office determines that the enterprise zone merits
25 redesignation, the office shall notify the governing body in
26 writing of its approval of redesignation.
27 (c) If the enterprise zone is redesignated, the office
28 shall determine if the measurable goals submitted are
29 reasonable. If the office determines that the goals are
30 reasonable, the office shall notify the governing body in
31 writing that the goals have been approved. The office shall
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1 place any area designated as a state enterprise zone pursuant
2 to this subsection in the appropriate category established in
3 subsection (3), and include such designations within the
4 limitations on state enterprise zone designations set out in
5 subsection (1).
6 (d)(c) If the office denies redesignation of an
7 enterprise zone, the office shall notify the governing body in
8 writing of the denial. Any county or municipality having
9 jurisdiction over an area denied redesignation designated as a
10 state enterprise zone pursuant to this subsection, other than
11 a county defined by s. 125.011(1), may not apply for
12 designation of that another area for 1 year following the date
13 of denial.
14 (5) Notwithstanding s. 290.0055, an area designated as
15 a federal empowerment zone or enterprise community pursuant to
16 Title XIII of the Omnibus Budget Reconciliation Act of 1993,
17 the Taxpayer Relief Act of 1997, or the 1999 Agricultural
18 Appropriations Act shall be designated a state enterprise zone
19 as follows:
20 (a) An area designated as an urban empowerment zone or
21 urban enterprise community pursuant to Title XIII of the
22 Omnibus Budget Reconciliation Act of 1993, or the Taxpayer
23 Relief Act of 1997, or the 2000 Community Renewal Tax Relief
24 Act shall be redesignated designated a state enterprise zone
25 by the office upon completion of the requirements set out in
26 paragraph (d), except in the case of a county as defined in s.
27 125.011(1) which, notwithstanding s. 290.0055, may incorporate
28 and include such designated urban empowerment zone or urban
29 enterprise community areas within the boundaries of its state
30 enterprise zones without any limitation as to size.
31 (b) An area designated as a rural empowerment zone or
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1 rural enterprise community pursuant to Title XIII of the
2 Omnibus Budget Reconciliation Act of 1993 or the 1999
3 Agricultural Appropriations Act shall be redesignated
4 designated a state rural enterprise zone by the office upon
5 completion of the requirements set out in paragraph (d) and
6 may incorporate and include such designated rural empowerment
7 zone or rural enterprise community within the boundaries of
8 its state enterprise zones without any limitation as to size.
9 (c) Any county or municipality having jurisdiction
10 over an area redesignated designated as a state enterprise
11 zone pursuant to this subsection, other than a county defined
12 in s. 125.011(1), may not apply for designation of another
13 area.
14 (d) Prior to redesignating designating such areas as
15 state enterprise zones, the office shall ensure that the
16 governing body having jurisdiction over the zone submits the
17 information required under paragraph (4)(a) for redesignation
18 strategic plan required pursuant to 7 C.F.R. part 25 or 24
19 C.F.R. part 597 to the office, and creates an enterprise zone
20 development agency pursuant to s. 290.0056.
21 (e) The office shall place any area designated as a
22 state enterprise zone pursuant to this subsection in the
23 appropriate category established in subsection (3), and
24 include such designations within the limitations on state
25 enterprise zone designations set out in subsection (1).
26 (6)(a) The office, in consultation with Enterprise
27 Florida, Inc., and the interagency coordinating council, may
28 develop guidelines necessary for the approval of areas under
29 this section by the director.
30 (b) Such guidelines shall provide for the measurement
31 of pervasive poverty, unemployment, and general distress using
18
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1 the criteria outlined by s. 290.0058.
2 (c) Such guidelines shall provide for the evaluation
3 of the strategic plan or measurable goals and local fiscal and
4 regulatory incentives for effectiveness, including how the
5 following key principles will be implemented by the governing
6 body or bodies:
7 1. Economic opportunity, including job creation within
8 the community and throughout the region, as well as
9 entrepreneurial initiatives, small business expansion, and
10 training for jobs that offer upward mobility.
11 2. Sustainable community development that advances the
12 creation of livable and vibrant communities through
13 comprehensive approaches that coordinate economic, physical,
14 community, and human development.
15 3. Community-based partnerships involving the
16 participation of all segments of the community.
17 4. Strategic vision for change that identifies how the
18 community will be revitalized. This vision should include
19 methods for building on community assets and coordinate a
20 response to community needs in a comprehensive fashion. This
21 vision should provide goals and performance benchmarks for
22 measuring progress and establish a framework for evaluating
23 and adjusting the strategic plan or measurable goals.
24 5. Local fiscal and regulatory incentives enacted
25 pursuant to s. 290.0057(1)(e). These incentives should induce
26 economic revitalization, including job creation and small
27 business expansion.
28 (d) Such guidelines may provide methods for evaluating
29 the prospects for new investment and economic development in
30 the area, including a review and evaluation of any previous
31 state enterprise zones located in the area.
19
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1 (7) Upon approval by the director of a resolution
2 authorizing an area to be an enterprise zone pursuant to this
3 section, the office shall assign a unique identifying number
4 to that resolution. The office shall provide the Department of
5 Revenue and Enterprise Florida, Inc., with a copy of each
6 resolution approved, together with its identifying number.
7 (8)(a) Notwithstanding s. 290.0055, any area existing
8 as a state enterprise zone as of December 30, 1994, which has
9 received at least $1 million in state community development
10 funds and at least $500,000 in federal community development
11 funds, which has less than 300 businesses located within the
12 boundaries of the enterprise zone, and which has been
13 designated by the United States Department of Agriculture as a
14 "Champion Community" shall be redesignated as a state
15 enterprise zone upon the creation of an enterprise zone
16 development agency pursuant to s. 290.0056 and the completion
17 of a strategic plan pursuant to s. 290.0057.
18 (b) Such designation shall be in addition to the
19 limitations of state enterprise zone designation set out in
20 subsection (1).
21 (9)(a) Before December 31, 2002, the governing body of
22 a county in which an enterprise zone designated pursuant to
23 paragraph (5)(b) is located may apply to the Office of
24 Tourism, Trade, and Economic Development to amend the
25 boundaries of the enterprise zone for the purpose of replacing
26 areas not suitable for development.
27 (b) Before December 31, 2002, the governing body of a
28 county in which an enterprise zone designated pursuant to
29 subparagraph (3)(a)2. is located may apply to the Office of
30 Tourism, Trade, and Economic Development to amend the
31 boundaries of the enterprise zone for the purpose of replacing
20
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1 areas not suitable for development.
2
3 The Office of Tourism, Trade, and Economic Development shall
4 approve the application if it does not increase the overall
5 size of the enterprise zone. Except that upon the request of
6 the governing body of a home rule charter county, or any
7 county the government of which has been consolidated with the
8 government of one or more municipalities in accordance with s.
9 9, Art. VIII of the State Constitution of 1885, as preserved
10 by s. 6(e), Art. VIII of the State Constitution as revised in
11 1968 and subsequently amended, the Office of Tourism, Trade,
12 and Economic Development may amend the boundaries of an area
13 designated as an enterprise zone upon the receipt of a
14 resolution adopted by such governing body describing the
15 amended boundaries, so long as the added area does not
16 increase the overall size of the expanded zone more than its
17 original size or 20 square miles, whichever is larger, and is
18 consistent with the categories, criteria, and limitations
19 imposed by s. 290.0055.
20 (10) Before December 31, 1999, any county as defined
21 in s. 125.011(1) may create a satellite enterprise zone not
22 exceeding 3 square miles in area outside of and,
23 notwithstanding anything contained in s. 290.0055(4) or
24 elsewhere, in addition to the previously designated 20 square
25 miles of enterprise zones. The Office of Tourism, Trade, and
26 Economic Development shall amend the boundaries of the areas
27 previously designated by any such county as enterprise zones
28 upon the receipt of a resolution adopted by such governing
29 body describing the satellite enterprise zone, as long as the
30 additional area is consistent with the categories, criteria,
31 and limitations imposed by s. 290.0055, provided that the
21
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1 20-square-mile limitation and the requirements imposed by s.
2 290.0055(4)(d) do not apply to such satellite enterprise zone.
3 (11) Before December 31, 2004, the governing body or
4 governing bodies of a county or a municipality in a county
5 having a population of more than 235,000 but less than 260,000
6 and in which an enterprise zone is designated may apply to the
7 Office of Tourism, Trade, and Economic Development to change
8 the boundaries of the enterprise zone for the purpose of
9 replacing areas not suitable for development. The Office of
10 Tourism, Trade, and Economic Development shall approve the
11 application made pursuant to this subsection if the boundary
12 change is consistent with the categories, criteria, and
13 limitations imposed upon the establishment of such enterprise
14 zone.
15 (12) Notwithstanding any provisions in s. 290.0055
16 regarding the size of an enterprise zone, any county defined
17 by s. 125.011(1) may apply to the Office of Tourism, Trade,
18 and Economic Development by October 1, 2004, to expand the
19 boundary of an existing enterprise zone to include an
20 additional 8.7 square miles. The area must also include areas
21 to the north or east of the northeasternmost section of an
22 existing enterprise zone. The expanded area may not include
23 any area not described in this subsection. The Office of
24 Tourism, Trade, and Economic Development shall approve an
25 amendment to the boundary of an enterprise zone under this
26 subsection by January 1, 2005, if the area proposed for
27 addition to the enterprise zone is consistent with the
28 criteria and conditions imposed by s. 290.0055 upon the
29 establishment of enterprise zones, including the requirement
30 that the area suffer from pervasive poverty, unemployment, and
31 general distress.
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1 (13) Before November 30, 2004, any county as defined
2 in s. 125.011 may apply to the Office of Tourism, Trade, and
3 Economic Development to change the boundaries of an existing
4 enterprise zone for the purpose of replacing an area of not
5 more than 75 acres within the enterprise zone as of January 1,
6 2004, with an area of the same number of acres outside the
7 enterprise zone as of January 1, 2004. The replacement area
8 must be contiguous to the existing enterprise zone and must be
9 a part of a revitalization area that has been targeted for
10 assistance by the county. The replacement area also must be
11 contiguous to a zoo, and the county must have previously
12 completed a master plan for development of the area. The
13 Office of Tourism, Trade, and Economic Development shall
14 approve the amendment effective January 1, 2005, if the
15 enterprise zone remains consistent with the criteria and
16 conditions imposed by s. 290.0055 upon the establishment of
17 enterprise zones, including the requirement that the area
18 suffer from pervasive poverty, unemployment, and general
19 distress.
20 Section 8. Subsection (1) of section 290.0066, Florida
21 Statutes, is amended to read:
22 290.0066 Revocation of enterprise zone designation.--
23 (1) The director may revoke the designation of an
24 enterprise zone if the director determines that the governing
25 body or bodies:
26 (a) Have failed to make progress in achieving the
27 benchmarks set forth in the strategic plan or measurable goals
28 ; or
29 (b) Have not complied substantially with the strategic
30 plan or measurable goals.
31 Section 9. Section 290.012, Florida Statutes, is
23
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1 amended to read:
2 290.012 Transition.--Any enterprise zone having an
3 effective date on or before January 1, 2005, in existence on
4 the effective date of this section shall continue to exist
5 until December 31, 2005 1994, and shall cease to exist on that
6 date. Any enterprise zone designated or redesignated on or
7 after January 1, 2006 1995, must be designated or redesignated
8 be created in accordance with the Florida Enterprise Zone Act
9 of 1994. Any such designation shall not be effective until
10 July 1, 1995.
11 Section 10. Subsection (2) of section 290.014, Florida
12 Statutes, is amended to read:
13 290.014 Annual reports on enterprise zones.--
14 (2) By March 1 of each year, the office shall submit
15 an annual report to the Governor, the Speaker of the House of
16 Representatives, and the President of the Senate. The report
17 shall include the information provided by the Department of
18 Revenue pursuant to subsection (1) and the information
19 provided by enterprise zone development agencies pursuant to
20 s. 290.0056. In addition, the report shall include an analysis
21 of the activities and accomplishments of each enterprise zone,
22 and any additional information prescribed pursuant to s.
23 290.015.
24 Section 11. Section 290.016, Florida Statutes, is
25 amended to read:
26 290.016 Repeal.--Sections 290.001-290.014 are
27 290.001-290.015 shall stand repealed on December 31, 2015
28 2005.
29 Section 12. Subsection (2) of section 163.345, Florida
30 Statutes, is amended to read:
31 163.345 Encouragement of private enterprise.--
24
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1 (2) In giving consideration to the objectives outlined
2 in subsection (1), the county or municipality shall consider
3 making available the incentives provided under the Florida
4 Enterprise Zone Act of 1994 and chapter 420.
5 Section 13. Paragraph (c) of subsection (8) of section
6 166.231, Florida Statutes, is amended to read:
7 166.231 Municipalities; public service tax.--
8 (8)
9 (c) This subsection expires shall expire and be void
10 on the date specified in s. 290.016 for the expiration of the
11 Florida Enterprise Zone Act December 31, 2005, except that any
12 qualified business that which has satisfied the requirements
13 of this subsection before that date prior to December 31,
14 2005, shall be allowed the full benefit of the exemption
15 allowed under this subsection as if this subsection had not
16 expired on that date December 31, 2005.
17 Section 14. Subsection (4) of section 193.077, Florida
18 Statutes, is amended to read:
19 193.077 Notice of new, rebuilt, or expanded
20 property.--
21 (4) The provisions of This section expires shall
22 expire and be void on the date specified in s. 290.016 for the
23 expiration of the Florida Enterprise Zone Act June 30, 2005.
24 Section 15. Paragraph (b) of subsection (5) of section
25 193.085, Florida Statutes, is amended to read:
26 193.085 Listing all property.--
27 (5)
28 (b) The provisions of This subsection expires shall
29 expire and be void on the date specified in s. 290.016 for the
30 expiration of the Florida Enterprise Zone Act June 30, 2005.
31 Section 16. Paragraph (b) of subsection (4) of section
25
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1 195.073, Florida Statutes, is amended to read:
2 195.073 Classification of property.--All items
3 required by law to be on the assessment rolls must receive a
4 classification based upon the use of the property. The
5 department shall promulgate uniform definitions for all
6 classifications. The department may designate other
7 subclassifications of property. No assessment roll may be
8 approved by the department which does not show proper
9 classifications.
10 (4)
11 (b) The provisions of This subsection expires shall
12 expire and be void on the date specified in s. 290.016 for the
13 expiration of the Florida Enterprise Zone Act June 30, 2005.
14 Section 17. Subsection (19) of section 196.012,
15 Florida Statutes, is amended to read:
16 196.012 Definitions.--For the purpose of this chapter,
17 the following terms are defined as follows, except where the
18 context clearly indicates otherwise:
19 (19) "Enterprise zone" means an area designated as an
20 enterprise zone pursuant to s. 290.0065. This subsection
21 expires shall stand repealed on the date specified in s.
22 290.016 for the expiration of the Florida Enterprise Zone Act
23 December 31, 2005.
24 Section 18. Subsection (7) of section 205.022, Florida
25 Statutes, is amended to read:
26 205.022 Definitions.--When used in this chapter, the
27 following terms and phrases shall have the meanings ascribed
28 to them in this section, except when the context clearly
29 indicates a different meaning:
30 (7) "Enterprise zone" means an area designated as an
31 enterprise zone pursuant to s. 290.0065. This subsection
26
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1 expires shall stand repealed on the date specified in s.
2 290.016 for the expiration of the Florida Enterprise Zone Act
3 December 31, 2005.
4 Section 19. Subsection (6) of section 205.054, Florida
5 Statutes, is amended to read:
6 205.054 Occupational license tax; partial exemption
7 for engaging in business or occupation in enterprise zone.--
8 (6) This section expires shall stand repealed on the
9 date specified in s. 290.016 for the expiration of the Florida
10 Enterprise Zone Act December 31, 2005; and no license shall be
11 issued with the exemption authorized in this section for any
12 period beginning on or after that date January 1, 2006.
13 Section 20. Subsection (6) of section 212.02, Florida
14 Statutes, is amended to read:
15 212.02 Definitions.--The following terms and phrases
16 when used in this chapter have the meanings ascribed to them
17 in this section, except where the context clearly indicates a
18 different meaning:
19 (6) "Enterprise zone" means an area of the state
20 designated pursuant to s. 290.0065. This subsection expires
21 shall expire and be void on the date specified in s. 290.016
22 for the expiration of the Florida Enterprise Zone Act December
23 31, 2005.
24 Section 21. Paragraphs (g), (h), and (q) of subsection
25 (5) and paragraph (g) of subsection (15) of section 212.08,
26 Florida Statutes, are amended to read:
27 212.08 Sales, rental, use, consumption, distribution,
28 and storage tax; specified exemptions.--The sale at retail,
29 the rental, the use, the consumption, the distribution, and
30 the storage to be used or consumed in this state of the
31 following are hereby specifically exempt from the tax imposed
27
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1 by this chapter.
2 (5) EXEMPTIONS; ACCOUNT OF USE.--
3 (g) Building materials used in the rehabilitation of
4 real property located in an enterprise zone.--
5 1. Building materials used in the rehabilitation of
6 real property located in an enterprise zone shall be exempt
7 from the tax imposed by this chapter upon an affirmative
8 showing to the satisfaction of the department that the items
9 have been used for the rehabilitation of real property located
10 in an enterprise zone. Except as provided in subparagraph 2.,
11 this exemption inures to the owner, lessee, or lessor of the
12 rehabilitated real property located in an enterprise zone only
13 through a refund of previously paid taxes. To receive a refund
14 pursuant to this paragraph, the owner, lessee, or lessor of
15 the rehabilitated real property located in an enterprise zone
16 must file an application under oath with the governing body or
17 enterprise zone development agency having jurisdiction over
18 the enterprise zone where the business is located, as
19 applicable, which includes:
20 a. The name and address of the person claiming the
21 refund.
22 b. An address and assessment roll parcel number of the
23 rehabilitated real property in an enterprise zone for which a
24 refund of previously paid taxes is being sought.
25 c. A description of the improvements made to
26 accomplish the rehabilitation of the real property.
27 d. A copy of the building permit issued for the
28 rehabilitation of the real property.
29 e. A sworn statement, under the penalty of perjury,
30 from the general contractor licensed in this state with whom
31 the applicant contracted to make the improvements necessary to
28
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1 accomplish the rehabilitation of the real property, which
2 statement lists the building materials used in the
3 rehabilitation of the real property, the actual cost of the
4 building materials, and the amount of sales tax paid in this
5 state on the building materials. In the event that a general
6 contractor has not been used, the applicant shall provide this
7 information in a sworn statement, under the penalty of
8 perjury. Copies of the invoices which evidence the purchase of
9 the building materials used in such rehabilitation and the
10 payment of sales tax on the building materials shall be
11 attached to the sworn statement provided by the general
12 contractor or by the applicant. Unless the actual cost of
13 building materials used in the rehabilitation of real property
14 and the payment of sales taxes due thereon is documented by a
15 general contractor or by the applicant in this manner, the
16 cost of such building materials shall be an amount equal to 40
17 percent of the increase in assessed value for ad valorem tax
18 purposes.
19 f. The identifying number assigned pursuant to s.
20 290.0065 to the enterprise zone in which the rehabilitated
21 real property is located.
22 g. A certification by the local building code
23 inspector that the improvements necessary to accomplish the
24 rehabilitation of the real property are substantially
25 completed.
26 h. Whether the business is a small business as defined
27 by s. 288.703(1).
28 i. If applicable, the name and address of each
29 permanent employee of the business, including, for each
30 employee who is a resident of an enterprise zone, the
31 identifying number assigned pursuant to s. 290.0065 to the
29
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1 enterprise zone in which the employee resides.
2 2. This exemption inures to a city, county, other
3 governmental agency, or nonprofit community-based organization
4 through a refund of previously paid taxes if the building
5 materials used in the rehabilitation of real property located
6 in an enterprise zone are paid for from the funds of a
7 community development block grant, State Housing Initiatives
8 Partnership Program, or similar grant or loan program. To
9 receive a refund pursuant to this paragraph, a city, county,
10 other governmental agency, or nonprofit community-based
11 organization must file an application which includes the same
12 information required to be provided in subparagraph 1. by an
13 owner, lessee, or lessor of rehabilitated real property. In
14 addition, the application must include a sworn statement
15 signed by the chief executive officer of the city, county,
16 other governmental agency, or nonprofit community-based
17 organization seeking a refund which states that the building
18 materials for which a refund is sought were paid for from the
19 funds of a community development block grant, State Housing
20 Initiatives Partnership Program, or similar grant or loan
21 program.
22 3. Within 10 working days after receipt of an
23 application, the governing body or enterprise zone development
24 agency shall review the application to determine if it
25 contains all the information required pursuant to subparagraph
26 1. or subparagraph 2. and meets the criteria set out in this
27 paragraph. The governing body or agency shall certify all
28 applications that contain the information required pursuant to
29 subparagraph 1. or subparagraph 2. and meet the criteria set
30 out in this paragraph as eligible to receive a refund. If
31 applicable, the governing body or agency shall also certify if
30
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1 20 percent of the employees of the business are residents of
2 an enterprise zone, excluding temporary and part-time
3 employees. The certification shall be in writing, and a copy
4 of the certification shall be transmitted to the executive
5 director of the Department of Revenue. The applicant shall be
6 responsible for forwarding a certified application to the
7 department within the time specified in subparagraph 4.
8 4. An application for a refund pursuant to this
9 paragraph must be submitted to the department within 6 months
10 after the rehabilitation of the property is deemed to be
11 substantially completed by the local building code inspector
12 or by September 1 within 90 days after the rehabilitated
13 property is first subject to assessment.
14 5. The provisions of s. 212.095 do not apply to any
15 refund application made pursuant to this paragraph. No more
16 than one exemption through a refund of previously paid taxes
17 for the rehabilitation of real property shall be permitted for
18 any one parcel of real property. No refund shall be granted
19 pursuant to this paragraph unless the amount to be refunded
20 exceeds $500. No refund granted pursuant to this paragraph
21 shall exceed the lesser of 97 percent of the Florida sales or
22 use tax paid on the cost of the building materials used in the
23 rehabilitation of the real property as determined pursuant to
24 sub-subparagraph 1.e. or $5,000, or, if no less than 20
25 percent of the employees of the business are residents of an
26 enterprise zone, excluding temporary and part-time employees,
27 the amount of refund granted pursuant to this paragraph shall
28 not exceed the lesser of 97 percent of the sales tax paid on
29 the cost of such building materials or $10,000. A refund
30 approved pursuant to this paragraph shall be made within 30
31 days of formal approval by the department of the application
31
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1 for the refund.
2 6. The department shall adopt rules governing the
3 manner and form of refund applications and may establish
4 guidelines as to the requisites for an affirmative showing of
5 qualification for exemption under this paragraph.
6 7. The department shall deduct an amount equal to 10
7 percent of each refund granted under the provisions of this
8 paragraph from the amount transferred into the Local
9 Government Half-cent Sales Tax Clearing Trust Fund pursuant to
10 s. 212.20 for the county area in which the rehabilitated real
11 property is located and shall transfer that amount to the
12 General Revenue Fund.
13 8. For the purposes of the exemption provided in this
14 paragraph:
15 a. "Building materials" means tangible personal
16 property which becomes a component part of improvements to
17 real property.
18 b. "Real property" has the same meaning as provided in
19 s. 192.001(12).
20 c. "Rehabilitation of real property" means the
21 reconstruction, renovation, restoration, rehabilitation,
22 construction, or expansion of improvements to real property.
23 d. "Substantially completed" has the same meaning as
24 provided in s. 192.042(1).
25 9. The provisions of This paragraph expires shall
26 expire and be void on the date specified in s. 290.016 for the
27 expiration of the Florida Enterprise Zone Act December 31,
28 2005.
29 (h) Business property used in an enterprise zone.--
30 1. Business property purchased for use by businesses
31 located in an enterprise zone which is subsequently used in an
32
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1 enterprise zone shall be exempt from the tax imposed by this
2 chapter. This exemption inures to the business only through a
3 refund of previously paid taxes. A refund shall be authorized
4 upon an affirmative showing by the taxpayer to the
5 satisfaction of the department that the requirements of this
6 paragraph have been met.
7 2. To receive a refund, the business must file under
8 oath with the governing body or enterprise zone development
9 agency having jurisdiction over the enterprise zone where the
10 business is located, as applicable, an application which
11 includes:
12 a. The name and address of the business claiming the
13 refund.
14 b. The identifying number assigned pursuant to s.
15 290.0065 to the enterprise zone in which the business is
16 located.
17 c. A specific description of the property for which a
18 refund is sought, including its serial number or other
19 permanent identification number.
20 d. The location of the property.
21 e. The sales invoice or other proof of purchase of the
22 property, showing the amount of sales tax paid, the date of
23 purchase, and the name and address of the sales tax dealer
24 from whom the property was purchased.
25 f. Whether the business is a small business as defined
26 by s. 288.703(1).
27 g. If applicable, the name and address of each
28 permanent employee of the business, including, for each
29 employee who is a resident of an enterprise zone, the
30 identifying number assigned pursuant to s. 290.0065 to the
31 enterprise zone in which the employee resides.
33
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1 3. Within 10 working days after receipt of an
2 application, the governing body or enterprise zone development
3 agency shall review the application to determine if it
4 contains all the information required pursuant to subparagraph
5 2. and meets the criteria set out in this paragraph. The
6 governing body or agency shall certify all applications that
7 contain the information required pursuant to subparagraph 2.
8 and meet the criteria set out in this paragraph as eligible to
9 receive a refund. If applicable, the governing body or agency
10 shall also certify if 20 percent of the employees of the
11 business are residents of an enterprise zone, excluding
12 temporary and part-time employees. The certification shall be
13 in writing, and a copy of the certification shall be
14 transmitted to the executive director of the Department of
15 Revenue. The business shall be responsible for forwarding a
16 certified application to the department within the time
17 specified in subparagraph 4.
18 4. An application for a refund pursuant to this
19 paragraph must be submitted to the department within 6 months
20 after the tax is due on the business property that is
21 purchased.
22 5. The provisions of s. 212.095 do not apply to any
23 refund application made pursuant to this paragraph. The amount
24 refunded on purchases of business property under this
25 paragraph shall be the lesser of 97 percent of the sales tax
26 paid on such business property or $5,000, or, if no less than
27 20 percent of the employees of the business are residents of
28 an enterprise zone, excluding temporary and part-time
29 employees, the amount refunded on purchases of business
30 property under this paragraph shall be the lesser of 97
31 percent of the sales tax paid on such business property or
34
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1 $10,000. A refund approved pursuant to this paragraph shall be
2 made within 30 days of formal approval by the department of
3 the application for the refund. No refund shall be granted
4 under this paragraph unless the amount to be refunded exceeds
5 $100 in sales tax paid on purchases made within a 60-day time
6 period.
7 6. The department shall adopt rules governing the
8 manner and form of refund applications and may establish
9 guidelines as to the requisites for an affirmative showing of
10 qualification for exemption under this paragraph.
11 7. If the department determines that the business
12 property is used outside an enterprise zone within 3 years
13 from the date of purchase, the amount of taxes refunded to the
14 business purchasing such business property shall immediately
15 be due and payable to the department by the business, together
16 with the appropriate interest and penalty, computed from the
17 date of purchase, in the manner provided by this chapter.
18 Notwithstanding this subparagraph, business property used
19 exclusively in:
20 a. Licensed commercial fishing vessels,
21 b. Fishing guide boats, or
22 c. Ecotourism guide boats
23
24 that leave and return to a fixed location within an area
25 designated under s. 370.28 are eligible for the exemption
26 provided under this paragraph if all requirements of this
27 paragraph are met. Such vessels and boats must be owned by a
28 business that is eligible to receive the exemption provided
29 under this paragraph. This exemption does not apply to the
30 purchase of a vessel or boat.
31 8. The department shall deduct an amount equal to 10
35
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1 percent of each refund granted under the provisions of this
2 paragraph from the amount transferred into the Local
3 Government Half-cent Sales Tax Clearing Trust Fund pursuant to
4 s. 212.20 for the county area in which the business property
5 is located and shall transfer that amount to the General
6 Revenue Fund.
7 9. For the purposes of this exemption, "business
8 property" means new or used property defined as "recovery
9 property" in s. 168(c) of the Internal Revenue Code of 1954,
10 as amended, except:
11 a. Property classified as 3-year property under s.
12 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
13 b. Industrial machinery and equipment as defined in
14 sub-subparagraph (b)6.a. and eligible for exemption under
15 paragraph (b);
16 c. Building materials as defined in sub-subparagraph
17 (g)8.a.; and
18 d. Business property having a sales price of under
19 $500 $5,000 per item unit.
20 10. The provisions of This paragraph expires shall
21 expire and be void on the date specified in s. 290.016 for the
22 expiration of the Florida Enterprise Zone Act December 31,
23 2005.
24 (q) Community contribution tax credit for donations.--
25 1. Authorization.--Beginning July 1, 2001, persons who
26 are registered with the department under s. 212.18 to collect
27 or remit sales or use tax and who make donations to eligible
28 sponsors are eligible for tax credits against their state
29 sales and use tax liabilities as provided in this paragraph:
30 a. The credit shall be computed as 50 percent of the
31 person's approved annual community contribution;
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1 b. The credit shall be granted as a refund against
2 state sales and use taxes reported on returns and remitted in
3 the 12 months preceding the date of application to the
4 department for the credit as required in sub-subparagraph 3.c.
5 If the annual credit is not fully used through such refund
6 because of insufficient tax payments during the applicable
7 12-month period, the unused amount may be included in an
8 application for a refund made pursuant to sub-subparagraph
9 3.c. in subsequent years against the total tax payments made
10 for such year. Carryover credits may be applied for a 3-year
11 period without regard to any time limitation that would
12 otherwise apply under s. 215.26;
13 c. No person shall receive more than $200,000 in
14 annual tax credits for all approved community contributions
15 made in any one year;
16 d. All proposals for the granting of the tax credit
17 shall require the prior approval of the Office of Tourism,
18 Trade, and Economic Development;
19 e. The total amount of tax credits which may be
20 granted for all programs approved under this paragraph, s.
21 220.183, and s. 624.5105 is $10 million annually; and
22 f. A person who is eligible to receive the credit
23 provided for in this paragraph, s. 220.183, or s. 624.5105 may
24 receive the credit only under the one section of the person's
25 choice.
26 2. Eligibility requirements.--
27 a. A community contribution by a person must be in the
28 following form:
29 (I) Cash or other liquid assets;
30 (II) Real property;
31 (III) Goods or inventory; or
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1 (IV) Other physical resources as identified by the
2 Office of Tourism, Trade, and Economic Development.
3 b. All community contributions must be reserved
4 exclusively for use in a project. As used in this
5 sub-subparagraph, the term "project" means any activity
6 undertaken by an eligible sponsor which is designed to
7 construct, improve, or substantially rehabilitate housing that
8 is affordable to low-income or very-low-income households as
9 defined in s. 420.9071(19) and (28); designed to provide
10 commercial, industrial, or public resources and facilities; or
11 designed to improve entrepreneurial and job-development
12 opportunities for low-income persons. A project may be the
13 investment necessary to increase access to high-speed
14 broadband capability in rural communities with enterprise
15 zones, including projects that result in improvements to
16 communications assets that are owned by a business. A project
17 may include the provision of museum educational programs and
18 materials that are directly related to any project approved
19 between January 1, 1996, and December 31, 1999, and located in
20 an enterprise zone that was designated pursuant to s. 290.0065
21 as referenced in s. 290.00675. This paragraph does not
22 preclude projects that propose to construct or rehabilitate
23 housing for low-income or very-low-income households on
24 scattered sites. The Office of Tourism, Trade, and Economic
25 Development may reserve up to 50 percent of the available
26 annual tax credits for housing for very-low-income households
27 pursuant to s. 420.9071(28) for the first 6 months of the
28 fiscal year. With respect to housing, contributions may be
29 used to pay the following eligible low-income and
30 very-low-income housing-related activities:
31 (I) Project development impact and management fees for
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1 low-income or very-low-income housing projects;
2 (II) Down payment and closing costs for eligible
3 persons, as defined in s. 420.9071(19) and (28);
4 (III) Administrative costs, including housing
5 counseling and marketing fees, not to exceed 10 percent of the
6 community contribution, directly related to low-income or
7 very-low-income projects; and
8 (IV) Removal of liens recorded against residential
9 property by municipal, county, or special district local
10 governments when satisfaction of the lien is a necessary
11 precedent to the transfer of the property to an eligible
12 person, as defined in s. 420.9071(19) and (28), for the
13 purpose of promoting home ownership. Contributions for lien
14 removal must be received from a nonrelated third party.
15 c. The project must be undertaken by an "eligible
16 sponsor," which includes:
17 (I) A community action program;
18 (II) A nonprofit community-based development
19 organization whose mission is the provision of housing for
20 low-income or very-low-income households or increasing
21 entrepreneurial and job-development opportunities for
22 low-income persons;
23 (III) A neighborhood housing services corporation;
24 (IV) A local housing authority created under chapter
25 421;
26 (V) A community redevelopment agency created under s.
27 163.356;
28 (VI) The Florida Industrial Development Corporation;
29 (VII) A historic preservation district agency or
30 organization;
31 (VIII) A regional workforce board;
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1 (IX) A direct-support organization as provided in s.
2 1009.983;
3 (X) An enterprise zone development agency created
4 under s. 290.0056;
5 (XI) A community-based organization incorporated under
6 chapter 617 which is recognized as educational, charitable, or
7 scientific pursuant to s. 501(c)(3) of the Internal Revenue
8 Code and whose bylaws and articles of incorporation include
9 affordable housing, economic development, or community
10 development as the primary mission of the corporation;
11 (XII) Units of local government;
12 (XIII) Units of state government; or
13 (XIV) Any other agency that the Office of Tourism,
14 Trade, and Economic Development designates by rule.
15
16 In no event may a contributing person have a financial
17 interest in the eligible sponsor.
18 d. The project must be located in an area designated
19 an enterprise zone or a Front Porch Florida Community pursuant
20 to s. 20.18(6), unless the project increases access to
21 high-speed broadband capability for rural communities with
22 enterprise zones but is physically located outside the
23 designated rural zone boundaries. Any project designed to
24 construct or rehabilitate housing for low-income or
25 very-low-income households as defined in s. 420.0971(19) and
26 (28) is exempt from the area requirement of this
27 sub-subparagraph.
28 3. Application requirements.--
29 a. Any eligible sponsor seeking to participate in this
30 program must submit a proposal to the Office of Tourism,
31 Trade, and Economic Development which sets forth the name of
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1 the sponsor, a description of the project, and the area in
2 which the project is located, together with such supporting
3 information as is prescribed by rule. The proposal must also
4 contain a resolution from the local governmental unit in which
5 the project is located certifying that the project is
6 consistent with local plans and regulations.
7 b. Any person seeking to participate in this program
8 must submit an application for tax credit to the Office of
9 Tourism, Trade, and Economic Development which sets forth the
10 name of the sponsor, a description of the project, and the
11 type, value, and purpose of the contribution. The sponsor
12 shall verify the terms of the application and indicate its
13 receipt of the contribution, which verification must be in
14 writing and accompany the application for tax credit. The
15 person must submit a separate tax credit application to the
16 office for each individual contribution that it makes to each
17 individual project.
18 c. Any person who has received notification from the
19 Office of Tourism, Trade, and Economic Development that a tax
20 credit has been approved must apply to the department to
21 receive the refund. Application must be made on the form
22 prescribed for claiming refunds of sales and use taxes and be
23 accompanied by a copy of the notification. A person may submit
24 only one application for refund to the department within any
25 12-month period.
26 4. Administration.--
27 a. The Office of Tourism, Trade, and Economic
28 Development may adopt rules pursuant to ss. 120.536(1) and
29 120.54 necessary to administer this paragraph, including rules
30 for the approval or disapproval of proposals by a person.
31 b. The decision of the Office of Tourism, Trade, and
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1 Economic Development must be in writing, and, if approved, the
2 notification shall state the maximum credit allowable to the
3 person. Upon approval, the office shall transmit a copy of the
4 decision to the Department of Revenue.
5 c. The Office of Tourism, Trade, and Economic
6 Development shall periodically monitor all projects in a
7 manner consistent with available resources to ensure that
8 resources are used in accordance with this paragraph; however,
9 each project must be reviewed at least once every 2 years.
10 d. The Office of Tourism, Trade, and Economic
11 Development shall, in consultation with the Department of
12 Community Affairs, the Florida Housing Finance Corporation,
13 and the statewide and regional housing and financial
14 intermediaries, market the availability of the community
15 contribution tax credit program to community-based
16 organizations.
17 5. Expiration.--This paragraph expires June 30, 2005;
18 however, any accrued credit carryover that is unused on that
19 date may be used until the expiration of the 3-year carryover
20 period for such credit.
21 (15) ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.--
22 (g) This subsection expires shall expire and be void
23 on the date specified in s. 290.016 for the expiration of the
24 Florida Enterprise Zone Act December 31, 2005, except that:
25 1. Paragraph (d) shall not expire; and
26 2. Any qualified business which has been granted an
27 exemption under this subsection prior to that date shall be
28 allowed the full benefit of this exemption as if this
29 subsection had not expired on that date.
30 Section 22. Subsections (1), (2), (6), (10), (11), and
31 (12) of section 212.096, Florida Statutes, are amended to
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1 read:
2 212.096 Sales, rental, storage, use tax; enterprise
3 zone jobs credit against sales tax.--
4 (1) For the purposes of the credit provided in this
5 section:
6 (a) "Eligible business" means any sole proprietorship,
7 firm, partnership, corporation, bank, savings association,
8 estate, trust, business trust, receiver, syndicate, or other
9 group or combination, or successor business, located in an
10 enterprise zone. The business must demonstrate to the
11 department that the total number of full-time jobs defined
12 under paragraph (d) has increased from the average of the
13 previous 12 months. A business that created a minimum of five
14 new full-time jobs in an enterprise zone between July 1, 2000,
15 and December 31, 2001, is also an eligible business for
16 purposes of the credit provided beginning January 1, 2002. An
17 eligible business does not include any business which has
18 claimed the credit permitted under s. 220.181 for any new
19 business employee first beginning employment with the business
20 after July 1, 1995.
21 (b) "Month" means either a calendar month or the time
22 period from any day of any month to the corresponding day of
23 the next succeeding month or, if there is no corresponding day
24 in the next succeeding month, the last day of the succeeding
25 month.
26 (c) "New employee" means a person residing in an
27 enterprise zone or a participant in the welfare transition
28 program who begins employment with an eligible business after
29 July 1, 1995, and who has not been previously employed full
30 time within the preceding 12 months by the eligible business,
31 or a successor eligible business, claiming the credit allowed
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1 by this section.
2 (d) "Job Jobs" means a full-time position positions,
3 as consistent with terms used by the Agency for Workforce
4 Innovation and the United States Department of Labor for
5 purposes of unemployment compensation tax administration and
6 employment estimation resulting directly from a business
7 operation in this state. This term These terms may not include
8 a temporary construction job jobs involved with the
9 construction of facilities or any job that has jobs that have
10 previously been included in any application for tax credits
11 under s. 220.181(1). The term "jobs" also includes employment
12 of an employee leased from an employee leasing company
13 licensed under chapter 468 if such employee has been
14 continuously leased to the employer for an average of at least
15 36 hours per week for more than 6 months.
16 (e) "New job has been created" means that the total
17 number of full-time jobs has increased in an enterprise zone
18 from the average of the previous 12 months, as demonstrated to
19 the department by a business located in the enterprise zone.
20
21 A person shall be deemed to be employed if the person performs
22 duties in connection with the operations of the business on a
23 regular, full-time basis, provided the person is performing
24 such duties for an average of at least 36 hours per week each
25 month. The person must be performing such duties at a business
26 site located in the enterprise zone.
27 (2)(a) It is the legislative intent to encourage the
28 provision of meaningful employment opportunities which will
29 improve the quality of life of those employed and to encourage
30 economic expansion of enterprise zones and the state.
31 Therefore, beginning January 1, 2002, Upon an affirmative
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1 showing by an eligible business to the satisfaction of the
2 department that the requirements of this section have been
3 met, the business shall be allowed a credit against the tax
4 remitted under this chapter.
5 (b) The credit shall be computed as 20 percent of the
6 actual monthly wages paid in this state to each new employee
7 hired when a new job has been created, unless the business is
8 located within a rural enterprise zone pursuant to s.
9 290.004(6)(8), in which case the credit shall be 30 percent of
10 the actual monthly wages paid. If no less than 20 percent of
11 the employees of the business are residents of an enterprise
12 zone, excluding temporary and part-time employees, the credit
13 shall be computed as 30 percent of the actual monthly wages
14 paid in this state to each new employee hired when a new job
15 has been created, unless the business is located within a
16 rural enterprise zone, in which case the credit shall be 45
17 percent of the actual monthly wages paid. If the new employee
18 hired when a new job is created is a participant in the
19 welfare transition program, the following credit shall be a
20 percent of the actual monthly wages paid: 40 percent for $4
21 above the hourly federal minimum wage rate; 41 percent for $5
22 above the hourly federal minimum wage rate; 42 percent for $6
23 above the hourly federal minimum wage rate; 43 percent for $7
24 above the hourly federal minimum wage rate; and 44 percent for
25 $8 above the hourly federal minimum wage rate. For purposes of
26 this paragraph, monthly wages shall be computed as one-twelfth
27 of the expected annual wages paid to such employee. The amount
28 paid as wages to a new employee is the compensation paid to
29 such employee that is subject to unemployment tax. The credit
30 shall be allowed for up to 24 consecutive months, beginning
31 with the first tax return due pursuant to s. 212.11 after
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1 approval by the department.
2 (6) The credit provided in this section does not
3 apply:
4 (a) For any new employee who is an owner, partner, or
5 majority stockholder of an eligible business.
6 (b) For any new employee who is employed for any
7 period less than 3 calendar months.
8 (10) It shall be the responsibility of each business
9 to affirmatively demonstrate to the satisfaction of the
10 department that it meets the requirements of this section.
11 (10)(11) Any person who fraudulently claims this
12 credit is liable for repayment of the credit plus a mandatory
13 penalty of 100 percent of the credit plus interest at the rate
14 provided in this chapter, and such person is guilty of a
15 misdemeanor of the second degree, punishable as provided in s.
16 775.082 or s. 775.083.
17 (11)(12) The provisions of This section, except for
18 subsection (10)(11), expires on the date specified in s.
19 290.016 for the expiration of the Florida Enterprise Zone Act
20 expire December 31, 2005.
21 Section 23. Paragraph (c) of subsection (6) and
22 paragraph (c) of subsection (7) of section 220.02, Florida
23 Statutes, are amended to read:
24 220.02 Legislative intent.--
25 (6)
26 (c) The provisions of This subsection expires on the
27 date specified in s. 290.016 for the expiration of the Florida
28 Enterprise Zone Act shall expire and be void on June 30, 2005.
29 (7)
30 (c) The provisions of This subsection expires on the
31 date specified in s. 290.016 for the expiration of the Florida
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1 Enterprise Zone Act shall expire and be void on June 30, 2005.
2 Section 24. Paragraphs (a), (c), (d), (i), (j), (k),
3 (o), (p), (q), (t), (u), and (gg) of subsection (1) of section
4 220.03, Florida Statutes, are amended to read:
5 220.03 Definitions.--
6 (1) SPECIFIC TERMS.--When used in this code, and when
7 not otherwise distinctly expressed or manifestly incompatible
8 with the intent thereof, the following terms shall have the
9 following meanings:
10 (a) "Ad valorem taxes paid" means 96 percent of
11 property taxes levied for operating purposes and does not
12 include interest, penalties, or discounts foregone. In
13 addition, the term "ad valorem taxes paid," for purposes of
14 the credit in s. 220.182, means the ad valorem tax paid on new
15 or additional real or personal property acquired to establish
16 a new business or facilitate a business expansion, including
17 pollution and waste control facilities, or any part thereof,
18 and including one or more buildings or other structures,
19 machinery, fixtures, and equipment. The provisions of This
20 paragraph expires on the date specified in s. 290.016 for the
21 expiration of the Florida Enterprise Zone Act shall expire and
22 be void on June 30, 2005.
23 (c) "Business" or "business firm" means any business
24 entity authorized to do business in this state as defined in
25 paragraph (e), and any bank or savings and loan association as
26 defined in s. 220.62, subject to the tax imposed by the
27 provisions of this chapter. The provisions of This paragraph
28 expires on the date specified in s. 290.016 for the expiration
29 of the Florida Enterprise Zone Act shall expire and be void on
30 June 30, 2005.
31 (d) "Community contribution" means the grant by a
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1 business firm of any of the following items:
2 1. Cash or other liquid assets.
3 2. Real property.
4 3. Goods or inventory.
5 4. Other physical resources as identified by the
6 department.
7
8 The provisions of This paragraph expires on the date specified
9 in s. 290.016 for the expiration of the Florida Enterprise
10 Zone Act shall expire and be void on June 30, 2005.
11 (i) "Emergency," as used in s. 220.02 and in paragraph
12 (u) of this subsection, means occurrence of widespread or
13 severe damage, injury, or loss of life or property proclaimed
14 pursuant to s. 14.022 or declared pursuant to s. 252.36. The
15 provisions of This paragraph expires on the date specified in
16 s. 290.016 for the expiration of the Florida Enterprise Zone
17 Act shall expire and be void on June 30, 2005.
18 (j) "Enterprise zone" means an area in the state
19 designated pursuant to s. 290.0065. The provisions of This
20 paragraph expires on the date specified in s. 290.016 for the
21 expiration of the Florida Enterprise Zone Act shall expire and
22 be void on June 30, 2005.
23 (k) "Expansion of an existing business," for the
24 purposes of the enterprise zone property tax credit, means any
25 business entity authorized to do business in this state as
26 defined in paragraph (e), and any bank or savings and loan
27 association as defined in s. 220.62, subject to the tax
28 imposed by the provisions of this chapter, located in an
29 enterprise zone, which expands by or through additions to real
30 and personal property and which establishes five or more new
31 jobs to employ five or more additional full-time employees at
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1 such location. The provisions of This paragraph expires on the
2 date specified in s. 290.016 for the expiration of the Florida
3 Enterprise Zone Act shall expire and be void on June 30, 2005.
4 (o) "Local government" means any county or
5 incorporated municipality in the state. The provisions of This
6 paragraph expires on the date specified in s. 290.016 for the
7 expiration of the Florida Enterprise Zone Act shall expire and
8 be void on June 30, 2005.
9 (p) "New business," for the purposes of the enterprise
10 zone property tax credit, means any business entity authorized
11 to do business in this state as defined in paragraph (e), or
12 any bank or savings and loan association as defined in s.
13 220.62, subject to the tax imposed by the provisions of this
14 chapter, first beginning operations on a site located in an
15 enterprise zone and clearly separate from any other commercial
16 or industrial operations owned by the same entity, bank, or
17 savings and loan association and which establishes five or
18 more new jobs to employ five or more additional full-time
19 employees at such location. The provisions of This paragraph
20 expires on the date specified in s. 290.016 for the expiration
21 of the Florida Enterprise Zone Act shall expire and be void on
22 June 30, 2005.
23 (q) "New employee," for the purposes of the enterprise
24 zone jobs credit, means a person residing in an enterprise
25 zone or a participant in the welfare transition program who is
26 employed at a business located in an enterprise zone who
27 begins employment in the operations of the business after July
28 1, 1995, and who has not been previously employed full time
29 within the preceding 12 months by the business or a successor
30 business claiming the credit pursuant to s. 220.181. A person
31 shall be deemed to be employed by such a business if the
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1 person performs duties in connection with the operations of
2 the business on a full-time basis, provided she or he is
3 performing such duties for an average of at least 36 hours per
4 week each month. The person must be performing such duties at
5 a business site located in an enterprise zone. The provisions
6 of This paragraph expires on the date specified in s. 290.016
7 for the expiration of the Florida Enterprise Zone Act shall
8 expire and be void on June 30, 2005.
9 (t) "Project" means any activity undertaken by an
10 eligible sponsor, as defined in s. 220.183(2)(c), which is
11 designed to construct, improve, or substantially rehabilitate
12 housing that is affordable to low-income or very-low-income
13 households as defined in s. 420.9071(19) and (28); designed to
14 provide commercial, industrial, or public resources and
15 facilities; or designed to improve entrepreneurial and
16 job-development opportunities for low-income persons. A
17 project may be the investment necessary to increase access to
18 high-speed broadband capability in rural communities with
19 enterprise zones, including projects that result in
20 improvements to communications assets that are owned by a
21 business. A project may include the provision of museum
22 educational programs and materials that are directly related
23 to any project approved between January 1, 1996, and December
24 31, 1999, and located in an enterprise zone as referenced in
25 s. 290.00675. This paragraph does not preclude projects that
26 propose to construct or rehabilitate low-income or
27 very-low-income housing on scattered sites. The Office of
28 Tourism, Trade, and Economic Development may reserve up to 50
29 percent of the available annual tax credits under s. 220.181
30 for housing for very-low-income households pursuant to s.
31 420.9071(28) for the first 6 months of the fiscal year. With
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1 respect to housing, contributions may be used to pay the
2 following eligible project-related activities:
3 1. Project development, impact, and management fees
4 for low-income or very-low-income housing projects;
5 2. Down payment and closing costs for eligible
6 persons, as defined in s. 420.9071(19) and (28);
7 3. Administrative costs, including housing counseling
8 and marketing fees, not to exceed 10 percent of the community
9 contribution, directly related to low-income or
10 very-low-income projects; and
11 4. Removal of liens recorded against residential
12 property by municipal, county, or special-district local
13 governments when satisfaction of the lien is a necessary
14 precedent to the transfer of the property to an eligible
15 person, as defined in s. 420.9071(19) and (28), for the
16 purpose of promoting home ownership. Contributions for lien
17 removal must be received from a nonrelated third party.
18
19 The provisions of This paragraph expires on the date specified
20 in s. 290.016 for the expiration of the Florida Enterprise
21 Zone Act shall expire and be void on June 30, 2005.
22 (u) "Rebuilding of an existing business" means
23 replacement or restoration of real or tangible property
24 destroyed or damaged in an emergency, as defined in paragraph
25 (i), after July 1, 1995, in an enterprise zone, by a business
26 entity authorized to do business in this state as defined in
27 paragraph (e), or a bank or savings and loan association as
28 defined in s. 220.62, subject to the tax imposed by the
29 provisions of this chapter, located in the enterprise zone.
30 The provisions of This paragraph expires on the date specified
31 in s. 290.016 for the expiration of the Florida Enterprise
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1 Zone Act shall expire and be void on June 30, 2005.
2 (gg) "Job Jobs" means a full-time position positions,
3 as consistent with terms used by the Agency for Workforce
4 Innovation and the United States Department of Labor for
5 purposes of unemployment compensation tax administration and
6 employment estimation resulting directly from business
7 operations in this state. The term These terms may not include
8 a temporary construction job jobs involved with the
9 construction of facilities or any job jobs that has have
10 previously been included in any application for tax credits
11 under s. 212.096. The term "jobs" also includes employment of
12 an employee leased from an employee leasing company licensed
13 under chapter 468 if the employee has been continuously leased
14 to the employer for an average of at least 36 hours per week
15 for more than 6 months.
16 Section 25. Subsections (1) and (9) of section
17 220.181, Florida Statutes, are amended to read:
18 220.181 Enterprise zone jobs credit.--
19 (1)(a) Beginning January 1, 2002, There shall be
20 allowed a credit against the tax imposed by this chapter to
21 any business located in an enterprise zone which demonstrates
22 to the department that the total number of full-time jobs has
23 increased from the average of the previous 12 months. A
24 business that created a minimum of five new full-time jobs in
25 an enterprise zone between July 1, 2000, and December 31,
26 2001, may also be eligible to claim the credit for eligible
27 employees under the provisions that took effect January 1,
28 2002. The credit shall be computed as 20 percent of the actual
29 monthly wages paid in this state to each new employee hired
30 when a new job has been created, as defined under s.
31 220.03(1)(ff), unless the business is located in a rural
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1 enterprise zone, pursuant to s. 290.004(6)(8), in which case
2 the credit shall be 30 percent of the actual monthly wages
3 paid. If no less than 20 percent of the employees of the
4 business are residents of an enterprise zone, excluding
5 temporary and part-time employees, the credit shall be
6 computed as 30 percent of the actual monthly wages paid in
7 this state to each new employee hired when a new job has been
8 created, unless the business is located in a rural enterprise
9 zone, in which case the credit shall be 45 percent of the
10 actual monthly wages paid, for a period of up to 24
11 consecutive months. If the new employee hired when a new job
12 is created is a participant in the welfare transition program,
13 the following credit shall be a percent of the actual monthly
14 wages paid: 40 percent for $4 above the hourly federal minimum
15 wage rate; 41 percent for $5 above the hourly federal minimum
16 wage rate; 42 percent for $6 above the hourly federal minimum
17 wage rate; 43 percent for $7 above the hourly federal minimum
18 wage rate; and 44 percent for $8 above the hourly federal
19 minimum wage rate.
20 (b) This credit applies only with respect to wages
21 subject to unemployment tax. The credit provided in this
22 section and does not apply:
23 1. For any employee who is an owner, partner, or
24 majority stockholder of an eligible business.
25 2. For any new employee who is employed for any period
26 less than 3 full months.
27 (c) If this credit is not fully used in any one year,
28 the unused amount may be carried forward for a period not to
29 exceed 5 years. The carryover credit may be used in a
30 subsequent year when the tax imposed by this chapter for such
31 year exceeds the credit for such year after applying the other
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1 credits and unused credit carryovers in the order provided in
2 s. 220.02(8).
3 (9) The provisions of This section, except paragraph
4 (1)(c) and subsection (8), expires on the date specified in s.
5 290.016 for the expiration of the Florida Enterprise Zone Act
6 shall expire and be void on June 30, 2005, and a no business
7 may not shall be allowed to begin claiming the such enterprise
8 zone jobs credit after that date; however, the expiration of
9 this section does shall not affect the operation of any credit
10 for which a business has qualified under this section before
11 that date prior to June 30, 2005, or any carryforward of
12 unused credit amounts as provided in paragraph (1)(c).
13 Section 26. Subsection (14) of section 220.182,
14 Florida Statutes, is amended to read:
15 220.182 Enterprise zone property tax credit.--
16 (14) The provisions of This section expires on the
17 date specified in s. 290.016 for the expiration of the Florida
18 Enterprise Zone Act shall expire and be void on June 30, 2005,
19 and a no business may not shall be allowed to begin claiming
20 the such enterprise zone property tax credit after that date;
21 however, the expiration of this section does shall not affect
22 the operation of any credit for which a business has qualified
23 under this section before that date prior to June 30, 2005, or
24 any carryforward of unused credit amounts as provided in
25 paragraph (1)(b).
26 Section 27. Paragraph (c) of subsection (5) of section
27 288.1175, Florida Statutes, is amended to read:
28 288.1175 Agriculture education and promotion
29 facility.--
30 (5) The department shall competitively evaluate
31 applications for funding of an agriculture education and
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1 promotion facility. If the number of applicants exceeds three,
2 the department shall rank the applications based upon criteria
3 developed by the department, with priority given in descending
4 order to the following items:
5 (c) The location of the facility in a brownfield site
6 as defined in s. 376.79(3), a rural enterprise zone as defined
7 in s. 290.004(6)(8), an agriculturally depressed area as
8 defined in s. 570.242(1), a redevelopment area established
9 pursuant to s. 373.461(5)(g), or a county that has lost its
10 agricultural land to environmental restoration projects.
11 Section 28. Subsection (2) of section 370.28, Florida
12 Statutes, is amended to read:
13 370.28 Enterprise zone designation; communities
14 adversely impacted by net limitations.--
15 (2)(a) Such communities having a population of fewer
16 less than 7,500 persons and such communities in rural and
17 coastal counties with a county population of fewer less than
18 25,000 may apply to the Office of Tourism, Trade, and Economic
19 Development by August 15, 1996, for the designation of an area
20 as an enterprise zone. The community must comply with the
21 requirements of s. 290.0055, except that, for a community
22 having a total population of 7,500 persons or more but fewer
23 less than 20,000 persons, the selected area may shall not
24 exceed 5 square miles. Notwithstanding the provisions of s.
25 290.0065, limiting the total number of enterprise zones
26 designated and the number of enterprise zones within a
27 population category, the Office of Tourism, Trade, and
28 Economic Development may designate an enterprise zone in eight
29 of the identified communities. The governing body having
30 jurisdiction over such area shall create an enterprise zone
31 development agency pursuant to s. 290.0056 and submit a
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1 strategic plan pursuant to s. 290.0057. Enterprise zones
2 designated pursuant to this section shall be effective January
3 1, 1997. Any enterprise zone designated under this paragraph
4 having an effective date on or before January 1, 2005, shall
5 continue to exist until, and shall terminate December 31,
6 2005, but shall cease to exist on December 31, 2005. Any
7 enterprise zone redesignated on or after January 1, 2006, must
8 do so in accordance with the Florida Enterprise Zone Act.
9 (b) Notwithstanding any provisions of this section to
10 the contrary, communities in coastal counties with a county
11 population greater than 20,000, which can demonstrate that the
12 community has historically been a fishing community and has
13 therefore had a direct adverse impact from the adoption of the
14 constitutional amendment limiting the use of nets, shall also
15 be eligible to apply for designation of an area as an
16 enterprise zone. The community must comply with the
17 requirements of s. 290.0055, except s. 290.0055(3). Such
18 communities shall apply to the Office of Tourism, Trade, and
19 Economic Development by August 15, 1996. The office may
20 designate one enterprise zone under this paragraph, which
21 shall be effective January 1, 1997, and which shall be in
22 addition to the eight zones authorized under paragraph (a).
23 Any enterprise zone designated under this paragraph having an
24 effective date on or before January 1, 2005, shall continue to
25 exist until December 31, 2005, but shall cease to exist on
26 that date. Any enterprise zone redesignated on or after
27 January 1, 2006, must do so in accordance with the Florida
28 Enterprise Zone Act. Such enterprise zone shall terminate
29 December 31, 2005. The governing body having jurisdiction over
30 such area shall create an enterprise zone development agency
31 pursuant to s. 290.0056 and submit a strategic plan pursuant
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1 to s. 290.0057.
2 Section 29. Sections 290.00555, 290.0067, 290.00675,
3 290.00676, 290.00678, 290.00679, 290.0068, 290.00685,
4 290.00686, 290.00687, 290.00688, 290.00689, 290.0069,
5 290.00691, 290.00692, 290.00693, 290.00694, 290.00695,
6 290.00696, 290.00697, 290.00698, 290.00699, 290.00701,
7 290.00702, 290.00703, 290.00704, 290.00705, 290.00706,
8 290.00707, 290.00708, 290.00709, 290.009, and 290.015, Florida
9 Statutes, are repealed.
10 Section 30. (1) Notwithstanding any other law to the
11 contrary, section 212.08(5)(g), and (h), and (15) and section
12 212.096, Florida Statutes (2004) are repealed June 30, 2005.
13 (2) Notwithstanding any other law to the contrary, any
14 business that has created a new job, as defined in section
15 212.096(1)(e), Florida Statutes (2004), and hired any new
16 employee, as defined in paragraph 212.096(1)(c), Florida
17 Statutes (2004), on or before June 30, 2005, for which a
18 credit may be claimed under section 212.096, Florida Statutes
19 (2004), and paid wages after June 30, 2005, for any creditable
20 month under section 212.096, Florida Statutes (2004), is
21 entitled to apply for, qualify for, and avail itself of the
22 credit under section 212.096, Florida Statutes (2004), as if
23 that section remained in effect, unaffected by other sections
24 of this act, until such time as the business has received the
25 maximum credit allowed pursuant to section 212.096, Florida
26 Statutes (2004), as it existed on June 30, 2005. A business
27 may not receive a credit pursuant to this subsection for any
28 employee hired after April 1, 2005.
29 (3) Notwithstanding any other law to the contrary, any
30 business that has created a new job, as defined in section
31 220.03(1)(ff), Florida Statutes (2004), and hired any new
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1 employee, as defined in section 220.03(1)(q), Florida Statutes
2 (2004), on or before June 30, 2005, for which a credit may be
3 claimed under section 220.181, Florida Statutes (2004), and
4 paid wages after June 30, 2005, for any creditable month under
5 section 220.181, Florida Statutes (2004), is entitled to apply
6 for, qualify for, and avail itself of the credit under section
7 220.181, Florida Statutes (2004), as if that section remained
8 in effect, unaffected by other sections of this act, until
9 such time as the business has received the maximum credit
10 allowed pursuant to section 220.181, Florida Statutes (2004),
11 as it existed on June 30, 2005. A business may not receive a
12 credit pursuant to this subsection for any employee hired
13 after April 1, 2005.
14 (4) Notwithstanding any other law to the contrary, any
15 business that has substantially completed improvements on or
16 before June 30, 2005, for a new or expanding business, as
17 defined in section 196.012, Florida Statutes (2004), in an
18 enterprise zone is entitled to apply, on or before December
19 31, 2005, for an economic development ad valorem tax exemption
20 under section 196.1995(3), Florida Statutes (2004), and if the
21 exemption is granted, to avail itself of the full benefit of
22 the exemption pursuant to that section, as if that section
23 remained in effect, unaffected by other sections of this act
24 until such time as the business has received the maximum
25 exemption allowed pursuant to section 196.1995(3), Florida
26 Statutes (2004), as it existed on June 30, 2005. In addition,
27 if such exemption is granted, the business is entitled to
28 qualify for and to avail itself of the credit in section
29 220.182, Florida Statutes (2004), as if that section remained
30 in effect, unaffected by other sections of this act, until
31 such time as the business has received the maximum credit
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1 allowed pursuant to section 220.182, Florida Statutes (2004),
2 as it existed on June 30, 2005.
3 (5) Notwithstanding any other law to the contrary, for
4 any business that has made a community contribution, as
5 defined by section 220.03(1)(d), Florida Statutes (2004), on
6 or before June 30, 2005, and has received an approval letter
7 from the Office of Tourism, Trade, and Economic Development,
8 the provisions of section 220.183(1)(e), Florida Statutes
9 (2004), remain in effect, unaffected by other sections of this
10 act, until such time as the business has received the maximum
11 credit allowed pursuant to section 220.183, Florida Statutes
12 (2004), as it existed on June 30, 2005.
13 (6) Notwithstanding any other law to the contrary, for
14 any business that has made a community contribution, as
15 defined by section 212.08(5)(q)2.a., Florida Statutes (2004),
16 on or before June 30, 2005, and has received an approval
17 letter from the Office of Tourism, Trade, and Economic
18 Development, the credit carryover provisions of section
19 212.08(5)(q)1.b., Florida Statutes (2004), remain in effect,
20 unaffected by other sections of this act, until such time as
21 the business has received the maximum credit allowed pursuant
22 to section 212.08(5)(q), Florida Statutes (2004), as it
23 existed on June 30, 2005.
24 (7) Notwithstanding any other law to the contrary, for
25 any business that has made a community contribution, as
26 defined by section 624.5105(5)(a), Florida Statutes (2004), on
27 or before June 30, 2005, and has received an approval letter
28 from the Office of Tourism, Trade, and Economic Development,
29 the credit carryover provisions of section 624.5105(1)(e),
30 Florida Statutes (2004), remain in effect, unaffected by other
31 sections of this act, until such time as the business has
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1 received the maximum credit allowed pursuant to section
2 624.5105, Florida Statutes (2004), as it existed on June 30,
3 2005.
4 (8) Notwithstanding any other law to the contrary, for
5 any business that has qualified for the exemption pursuant to
6 section 212.08(15), Florida Statutes (2004), the provisions of
7 section 212.08(15)(g), Florida statutes (2004), remain in
8 effect, unaffected by other sections of this act, until such
9 time as the business has received the maximum credit allowed
10 pursuant to section 212.08(15), Florida Statutes (2004), as it
11 existed on June 30, 2005.
12 Section 31. Except as expressly provided otherwise in
13 this act, this act shall take effect July 1, 2005.
14
15
16 ================ T I T L E A M E N D M E N T ===============
17 And the title is amended as follows:
18 Delete everything before the enacting clause
19
20 and insert:
21 A bill to be entitled
22 An act relating to the Florida Enterprise Zone
23 Act; amending s. 290.001, F.S.; revising the
24 name of the act; amending s. 290.004, F.S.;
25 deleting obsolete definitions; amending s.
26 290.0055, F.S.; revising procedures for
27 counties or municipalities to nominate an area
28 for designation as a new enterprise zone;
29 deleting obsolete provisions; removing the
30 authority for certain counties to nominate more
31 than one enterprise zone; revising criteria for
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1 eligibility of an area for nomination by
2 certain local governments for designation as an
3 enterprise zone; revising procedures and
4 requirements for amending enterprise zone
5 boundaries; amending s. 290.0056, F.S.;
6 deleting a requirement that a governing body
7 appoint the board of an enterprise zone
8 development agency by ordinance; revising
9 requirements for making such appointments;
10 deleting a requirement that a certificate of
11 appointment of a board member be filed with the
12 clerk of the county or municipality; deleting
13 the requirement that an annual report by a
14 board be published and available for inspection
15 in the office of the municipal or county clerk;
16 revising the powers and responsibilities of an
17 enterprise zone development agency; providing
18 additional responsibilities; revising certain
19 reporting requirements; amending s. 290.0057,
20 F.S.; specifying application of enterprise zone
21 development plan requirements only to
22 designations of new enterprise zones; amending
23 s. 290.0058, F.S.; updating obsolete
24 references; revising requirements for
25 determining pervasive poverty in an area
26 nominated as a rural enterprise zone; providing
27 an exception for areas nominated for
28 designation as a rural enterprise zone;
29 amending s. 290.0065, F.S.; establishing the
30 maximum number of enterprise zones allowed,
31 subject to any new zones authorized by the
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1 Legislature; revising the procedure for
2 designating a new enterprise zone if an
3 existing zone is not redesignated; deleting a
4 requirement that an application for designation
5 as an enterprise zone be categorized by
6 population; deleting obsolete provisions;
7 authorizing the office to redesignate
8 enterprise zones having an effective date on or
9 before January 1, 2005; providing requirements
10 and procedures; authorizing a governing body to
11 request enterprise zone boundary changes;
12 requiring the office to determine, in
13 consultation with Enterprise Florida, Inc., the
14 merits of enterprise zone redesignations;
15 providing criteria; providing for an enterprise
16 zone redesignation approval procedure;
17 prohibiting an entity having jurisdiction over
18 an area denied redesignation as an enterprise
19 zone from reapplying for redesignation for 1
20 year; providing a redesignation procedure for
21 zones authorized in conjunction with certain
22 federal acts; providing requirements for an
23 application for redesignation; deleting
24 obsolete provisions; amending s. 290.0066,
25 F.S.; providing that failure to make progress
26 or failure to comply with measurable goals may
27 be considered as grounds for revocation of an
28 enterprise zone designation; amending s.
29 290.012, F.S.; providing a transition date that
30 provides for a zone having an effective date on
31 or before January 1, 2005, to continue to exist
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1 until December 21, 2005, and to expire on that
2 date; requiring any zone designated or
3 redesignated after January 1, 2006, to be
4 designated or redesignated in accordance with
5 the Florida Enterprise Zone Act; amending s.
6 290.014, F.S., to conform; amending s. 290.016,
7 F.S.; delaying the repeal of the Florida
8 Enterprise Zone Act; amending s. 163.345, F.S.,
9 to conform; amending ss. 166.231, 193.077,
10 193.085, 195.073, 196.012, 205.022, 205.054,
11 and 212.02, F.S.; extending expiration dates
12 with respect to various tax exemptions to
13 conform provisions to changes made by the act;
14 amending s. 212.08, F.S.; revising the
15 procedures for applying for a tax exemption on
16 building materials used to rehabilitate
17 property located in an enterprise zone;
18 deleting a limitation on claiming exemptions
19 through a refund of previously paid taxes;
20 extending an expiration date for the exemption;
21 lowering the purchase threshold for an
22 exemption for business property used in an
23 enterprise zone from $5,000 per unit to $500
24 per item; extending an expiration date for the
25 exemption; deleting obsolete provisions
26 governing the community contribution tax credit
27 for donations, to conform; extending the
28 expiration date of the tax credit for
29 electrical energy used in an enterprise zone,
30 to conform; amending s. 212.096, F.S.;
31 extending the expiration date for the
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1 enterprise zone jobs tax credit, to conform;
2 amending ss. 220.02 and 220.03, F.S.; extending
3 the expiration date of the enterprise zone jobs
4 tax credit against corporate income tax to
5 conform to changes made by the act; revising
6 definitions to extend the expiration date of
7 the credit to conform; amending s. 220.181,
8 F.S.; extending the expiration date of the tax
9 credit, to conform; amending s. 220.182, F.S.;
10 extending the expiration date of the enterprise
11 zone property tax credit, to conform; amending
12 s. 288.1175, F.S., to conform,; amending s.
13 370.28, F.S.; providing that an enterprise zone
14 having an effective date on or before January
15 1, 2005, shall continue to exist until December
16 21, 2005, and shall expire on that date;
17 requiring that an enterprise zone in a
18 community affected by net limitations which is
19 redesignated after January 1, 2006, do so in
20 accordance with the Florida Enterprise Zone
21 Act; repealing s. 290.00555, F.S., relating to
22 the designation of a satellite enterprise zone;
23 repealing s. 290.0067, F.S., relating to an
24 enterprise zone in Lake Apopka; repealing s.
25 290.00675, F.S., relating to a boundary
26 amendment for the City of Brooksville in
27 Hernando County; repealing s. 290.00676, F.S.,
28 relating to an amendment of certain rural
29 enterprise zone boundaries; repealing s.
30 290.00678, F.S., relating to a designation of
31 rural champion communities as enterprise zones;
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1 repealing s. 290.00679, F.S., relating to
2 amendments to certain rural enterprise zone
3 boundaries; repealing s. 290.0068, F.S.,
4 relating to the designation of an enterprise
5 zone encompassing a brownfield pilot project;
6 repealing s. 290.00685, F.S., relating to an
7 application to amend boundaries of an
8 enterprise zone containing a brownfield pilot
9 project; repealing s. 290.00686, F.S., relating
10 to the designation of enterprise zones in
11 Brevard County and the City of Cocoa; repealing
12 s. 290.00687, F.S., relating to the designation
13 of an enterprise zone in Pensacola; repealing
14 s. 290.00688, F.S., relating to the designation
15 of an enterprise zone in Leon County; repealing
16 s. 290.00689, F.S., relating to the designation
17 of a pilot project in an enterprise zone;
18 repealing s. 290.0069, F.S., relating to the
19 designation of an enterprise zone in Liberty
20 County; repealing s. 290.00691, F.S., relating
21 to the designation of an enterprise zone in
22 Columbia County and Lake City; repealing s.
23 290.00692, F.S., relating to the designation of
24 an enterprise zone in Suwannee County and Live
25 Oak; repealing s. 290.00693, F.S., relating to
26 the designation of an enterprise zone in
27 Gadsden County; repealing s. 290.00694, F.S.,
28 relating to the designation of an enterprise
29 zone in Sarasota County and Sarasota; repealing
30 s. 290.00695, F.S., relating to the designation
31 of enterprise zones in Hernando County and
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1 Brooksville; repealing s. 290.00696, F.S.,
2 relating to the designation of an enterprise
3 zone in Holmes County; repealing s. 290.00697,
4 F.S., relating to the designation of an
5 enterprise zone in Calhoun County; repealing s.
6 290.00698, F.S., relating to the designation of
7 an enterprise zone in Okaloosa County;
8 repealing s. 290.00699, F.S., relating to the
9 designation of an enterprise zone in
10 Hillsborough County; repealing s. 290.00701,
11 F.S., relating to the designation of an
12 enterprise zone in Escambia County; repealing
13 s. 290.00702, F.S., relating to the designation
14 of enterprise zones in Osceola County and the
15 City of Kissimmee; repealing s. 290.00703,
16 F.S., relating to the designation of an
17 enterprise zone in South Daytona; repealing s.
18 290.00704, F.S., relating to the designation of
19 an enterprise zone in Lake Wales; repealing s.
20 290.00705, F.S., relating to the designation of
21 an enterprise zone in Walton County; repealing
22 s. 290.00706, F.S., relating to the designation
23 of enterprise zones in Miami-Dade County and
24 the City of West Miami; repealing s. 290.00707,
25 F.S., relating to the designation of an
26 enterprise zone in Hialeah; repealing s.
27 290.00708, F.S., relating to a boundary
28 amendment in an enterprise zone within a
29 consolidated government; repealing s.
30 290.00709, F.S., relating to a boundary
31 amendment in an enterprise zone within an
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1 inland county; repealing s. 290.009, F.S.,
2 relating to the Enterprise Zone Interagency
3 Coordinating Council; repealing s. 290.015,
4 F.S., relating to an evaluation and review of
5 the enterprise zone program; repealing s.
6 212.08(5)(g), F.S., relating to a tax exemption
7 for building materials used in the
8 rehabilitation of real property in an
9 enterprise zone; repealing s. 212.08(5)(h),
10 F.S., relating to a tax exemption for business
11 property used in an enterprise zone; repealing
12 s. 212.08(15), F.S., relating to tax exemptions
13 for electrical energy used in an enterprise
14 zone; repealing s. 212.096, F.S., relating to
15 enterprise zone jobs credit against sales tax;
16 authorizing the continuation of tax credits;
17 providing an effective date.
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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