Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 1770
                        Barcode 911048
                            CHAMBER ACTION
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11  The Committee on Commerce and Consumer Services (King)
12  recommended the following amendment:
13  
14         Senate Amendment (with title amendment) 
15         Delete everything after the enacting clause
16  
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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Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 2 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 3 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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. 4 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 5 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 6 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 7 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 8 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 9 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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, 10 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 11 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 12 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 13 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 14 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 15 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 16 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 17 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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. 22 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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; 36 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 37 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 38 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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; 39 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 40 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 41 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 42 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 43 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 44 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 45 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 46 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 47 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 48 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 49 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 50 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 51 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 52 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 53 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 54 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 55 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 56 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 57 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 58 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 59 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 60 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 61 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 62 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 63 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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; 64 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 65 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 66 1:41 PM 03/21/05 s1770d-cm08-t11
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1770 Barcode 911048 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 67 1:41 PM 03/21/05 s1770d-cm08-t11