Senate Bill sb1770c3

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    Florida Senate - 2005             CS for CS for CS for SB 1770

    By the Committees on Government Efficiency Appropriations;
    Community Affairs; and Commerce and Consumer Services




    593-2218-05

  1                      A bill to be entitled

  2         An act relating to the Florida Enterprise Zone

  3         Act; amending s. 290.001, F.S.; revising the

  4         name of the act; amending s. 290.004, F.S.;

  5         deleting obsolete definitions; amending s.

  6         290.0055, F.S.; revising procedures for

  7         counties or municipalities to nominate an area

  8         for designation as a new enterprise zone;

  9         deleting obsolete provisions; removing the

10         authority for certain counties to nominate more

11         than one enterprise zone; revising criteria for

12         eligibility of an area for nomination by

13         certain local governments for designation as an

14         enterprise zone; revising procedures and

15         requirements for amending enterprise zone

16         boundaries; amending s. 290.0056, F.S.;

17         deleting a requirement that a governing body

18         appoint the board of an enterprise zone

19         development agency by ordinance; revising

20         requirements for making such appointments;

21         deleting a requirement that a certificate of

22         appointment of a board member be filed with the

23         clerk of the county or municipality; deleting

24         the requirement that an annual report by a

25         board be published and available for inspection

26         in the office of the municipal or county clerk;

27         revising the powers and responsibilities of an

28         enterprise zone development agency; providing

29         additional responsibilities; revising certain

30         reporting requirements; amending s. 290.0057,

31         F.S.; specifying application of enterprise zone

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 1         development plan requirements only to

 2         designations of new enterprise zones; amending

 3         s. 290.0058, F.S.; updating obsolete

 4         references; revising requirements for

 5         determining pervasive poverty in an area

 6         nominated as a rural enterprise zone; providing

 7         an exception for areas nominated for

 8         designation as a rural enterprise zone;

 9         amending s. 290.0065, F.S.; establishing the

10         maximum number of enterprise zones allowed,

11         subject to any new zones authorized by the

12         Legislature; revising the procedure for

13         designating a new enterprise zone if an

14         existing zone is not redesignated; deleting a

15         requirement that an application for designation

16         as an enterprise zone be categorized by

17         population; deleting obsolete provisions;

18         authorizing the office to redesignate

19         enterprise zones having an effective date on or

20         before January 1, 2005; providing requirements

21         and procedures; authorizing a governing body to

22         request enterprise zone boundary changes;

23         requiring the office to determine, in

24         consultation with Enterprise Florida, Inc., the

25         merits of enterprise zone redesignations;

26         providing criteria; providing for an enterprise

27         zone redesignation approval procedure;

28         prohibiting an entity having jurisdiction over

29         an area denied redesignation as an enterprise

30         zone from reapplying for redesignation for 1

31         year; providing a redesignation procedure for

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 1         zones authorized in conjunction with certain

 2         federal acts; providing requirements for an

 3         application for redesignation; deleting

 4         obsolete provisions; amending s. 290.0066,

 5         F.S.; providing that failure to make progress

 6         or failure to comply with measurable goals may

 7         be considered as grounds for revocation of an

 8         enterprise zone designation; amending s.

 9         290.012, F.S.; providing a transition date that

10         provides for a zone having an effective date on

11         or before January 1, 2005, to continue to exist

12         until December 21, 2005, and to expire on that

13         date; requiring any zone designated or

14         redesignated after January 1, 2006, to be

15         designated or redesignated in accordance with

16         the Florida Enterprise Zone Act; amending s.

17         290.014, F.S., to conform; amending s. 290.016,

18         F.S.; delaying the repeal of the Florida

19         Enterprise Zone Act; amending s. 163.345, F.S.,

20         to conform; amending ss. 166.231, 193.077,

21         193.085, 195.073, 196.012, 205.022, 205.054,

22         and 212.02, F.S.; extending expiration dates

23         with respect to various tax exemptions to

24         conform provisions to changes made by the act;

25         amending s. 212.08, F.S.; revising the

26         procedures for applying for a tax exemption on

27         building materials used to rehabilitate

28         property located in an enterprise zone;

29         deleting a limitation on claiming exemptions

30         through a refund of previously paid taxes;

31         extending an expiration date for the exemption;

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 1         deleting obsolete provisions governing the

 2         community contribution tax credit for

 3         donations, to conform; extending the expiration

 4         date of the tax credit for electrical energy

 5         used in an enterprise zone, to conform;

 6         amending s. 212.096, F.S.; extending the

 7         expiration date for the enterprise zone jobs

 8         tax credit, to conform; amending ss. 220.02 and

 9         220.03, F.S.; extending the expiration date of

10         the enterprise zone jobs tax credit against

11         corporate income tax to conform to changes made

12         by the act; revising definitions to extend the

13         expiration date of the credit to conform;

14         amending s. 220.181, F.S.; extending the

15         expiration date of the tax credit, to conform;

16         amending s. 220.182, F.S.; extending the

17         expiration date of the enterprise zone property

18         tax credit, to conform; amending s. 288.1175,

19         F.S., to conform; amending s. 370.28, F.S.;

20         providing that an enterprise zone having an

21         effective date on or before January 1, 2005,

22         shall continue to exist until December 21,

23         2005, and shall expire on that date; requiring

24         that an enterprise zone in a community affected

25         by net limitations which is redesignated after

26         January 1, 2006, do so in accordance with the

27         Florida Enterprise Zone Act; repealing s.

28         290.00555, F.S., relating to the designation of

29         a satellite enterprise zone; repealing s.

30         290.0067, F.S., relating to an enterprise zone

31         in Lake Apopka; repealing s. 290.00675, F.S.,

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 1         relating to a boundary amendment for the City

 2         of Brooksville in Hernando County; repealing s.

 3         290.00676, F.S., relating to an amendment of

 4         certain rural enterprise zone boundaries;

 5         repealing s. 290.00678, F.S., relating to a

 6         designation of rural champion communities as

 7         enterprise zones; repealing s. 290.00679, F.S.,

 8         relating to amendments to certain rural

 9         enterprise zone boundaries; repealing s.

10         290.0068, F.S., relating to the designation of

11         an enterprise zone encompassing a brownfield

12         pilot project; repealing s. 290.00685, F.S.,

13         relating to an application to amend boundaries

14         of an enterprise zone containing a brownfield

15         pilot project; repealing s. 290.00686, F.S.,

16         relating to the designation of enterprise zones

17         in Brevard County and the City of Cocoa;

18         repealing s. 290.00687, F.S., relating to the

19         designation of an enterprise zone in Pensacola;

20         repealing s. 290.00688, F.S., relating to the

21         designation of an enterprise zone in Leon

22         County; repealing s. 290.00689, F.S., relating

23         to the designation of a pilot project in an

24         enterprise zone; repealing s. 290.0069, F.S.,

25         relating to the designation of an enterprise

26         zone in Liberty County; repealing s. 290.00691,

27         F.S., relating to the designation of an

28         enterprise zone in Columbia County and Lake

29         City; repealing s. 290.00692, F.S., relating to

30         the designation of an enterprise zone in

31         Suwannee County and Live Oak; repealing s.

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 1         290.00693, F.S., relating to the designation of

 2         an enterprise zone in Gadsden County; repealing

 3         s. 290.00694, F.S., relating to the designation

 4         of an enterprise zone in Sarasota County and

 5         Sarasota; repealing s. 290.00695, F.S.,

 6         relating to the designation of enterprise zones

 7         in Hernando County and Brooksville; repealing

 8         s. 290.00696, F.S., relating to the designation

 9         of an enterprise zone in Holmes County;

10         repealing s. 290.00697, F.S., relating to the

11         designation of an enterprise zone in Calhoun

12         County; repealing s. 290.00698, F.S., relating

13         to the designation of an enterprise zone in

14         Okaloosa County; repealing s. 290.00699, F.S.,

15         relating to the designation of an enterprise

16         zone in Hillsborough County; repealing s.

17         290.00701, F.S., relating to the designation of

18         an enterprise zone in Escambia County;

19         repealing s. 290.00702, F.S., relating to the

20         designation of enterprise zones in Osceola

21         County and the City of Kissimmee; repealing s.

22         290.00703, F.S., relating to the designation of

23         an enterprise zone in South Daytona; repealing

24         s. 290.00704, F.S., relating to the designation

25         of an enterprise zone in Lake Wales; repealing

26         s. 290.00705, F.S., relating to the designation

27         of an enterprise zone in Walton County;

28         repealing s. 290.00706, F.S., relating to the

29         designation of enterprise zones in Miami-Dade

30         County and the City of West Miami; repealing s.

31         290.00707, F.S., relating to the designation of

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 1         an enterprise zone in Hialeah; repealing s.

 2         290.00708, F.S., relating to a boundary

 3         amendment in an enterprise zone within a

 4         consolidated government; repealing s.

 5         290.00709, F.S., relating to a boundary

 6         amendment in an enterprise zone within an

 7         inland county; repealing s. 290.009, F.S.,

 8         relating to the Enterprise Zone Interagency

 9         Coordinating Council; repealing s. 290.015,

10         F.S., relating to an evaluation and review of

11         the enterprise zone program; authorizing the

12         continuation of tax credits; providing an

13         effective date.

14  

15  Be It Enacted by the Legislature of the State of Florida:

16  

17         Section 1.  Section 290.001, Florida Statutes, is

18  amended to read:

19         290.001  Florida Enterprise Zone Act of 1994; popular

20  name short title.--Sections 290.001-290.016 may be cited as

21  the "Florida Enterprise Zone Act of 1994."

22         Section 2.  Section 290.004, Florida Statutes, is

23  amended to read:

24         290.004  Definitions relating to Florida Enterprise

25  Zone Act.--As used in ss. 290.001-290.016:

26         (1)  "Community investment corporation" means a black

27  business investment corporation, a certified development

28  corporation, a small business investment corporation, or other

29  similar entity incorporated under Florida law that has limited

30  its investment policy to making investments solely in minority

31  business enterprises.

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 1         (2)  "Department" means the Department of Commerce.

 2         (2)(3)  "Director" means the director of the Office of

 3  Tourism, Trade, and Economic Development.

 4         (3)(4)  "Governing body" means the council or other

 5  legislative body charged with governing the county or

 6  municipality.

 7         (5)  "Interagency coordinating council" means the

 8  Enterprise Zone Interagency Coordinating Council created

 9  pursuant to s. 290.009.

10         (4)(6)  "Minority business enterprise" has the same

11  meaning as in s. 288.703.

12         (5)(7)  "Office" means the Office of Tourism, Trade,

13  and Economic Development.

14         (6)(8)  "Rural enterprise zone" means an enterprise

15  zone that is nominated by a county having a population of

16  75,000 or fewer, or a county having a population of 100,000 or

17  fewer which is contiguous to a county having a population of

18  75,000 or fewer, or by a municipality in such a county, or by

19  such a county and one or more municipalities. An enterprise

20  zone designated in accordance with s. 290.0065(5)(b) or s.

21  370.28 is considered to be a rural enterprise zone.

22         (9)  "Secretary" means the Secretary of Commerce.

23         (7)(10)  "Small business" has the same meaning as in s.

24  288.703.

25         Section 3.  Subsections (1), (3), (4), (6), and (7) of

26  section 290.0055, Florida Statutes, are amended to read:

27         290.0055  Local nominating procedure.--

28         (1)  If, pursuant to s. 290.0065, an opportunity exists

29  for designation of a new enterprise zone, any county or

30  municipality, or a county and one or more municipalities

31  together, may apply to the office department for the

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 1  designation of an area as an enterprise zone after completion

 2  of the following:

 3         (a)  The adoption by the governing body or bodies of a

 4  resolution which:

 5         1.  Finds that an area exists in such county or

 6  municipality, or in both the county and one or more

 7  municipalities, which chronically exhibits extreme and

 8  unacceptable levels of poverty, unemployment, physical

 9  deterioration, and economic disinvestment;

10         2.  Determines that the rehabilitation, conservation,

11  or redevelopment, or a combination thereof, of such area is

12  necessary in the interest of the public health, safety, and

13  welfare of the residents of such county or municipality, or

14  such county and one or more municipalities; and

15         3.  Determines that the revitalization of such area can

16  occur only if the private sector can be induced to invest its

17  own resources in productive enterprises that build or rebuild

18  the economic viability of the area.

19         (b)  The creation of an enterprise zone development

20  agency pursuant to s. 290.0056.

21         (c)  The creation and adoption of a strategic plan

22  pursuant to s. 290.0057.

23         (3)  A county or municipality, or a county and one or

24  more municipalities together, may not nominate more than one

25  enterprise zone. However, any county as defined by s.

26  125.011(1) may nominate more than one enterprise zone.

27         (4)  An area nominated by a county or municipality, or

28  a county and one or more municipalities together, for

29  designation as an enterprise zone shall be eligible for

30  designation under s. 290.0065 only if it meets the following

31  criteria:

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 1         (a)  The selected area does not exceed 20 square miles.

 2  The selected area must have a continuous boundary, or consist

 3  of not more than three noncontiguous parcels.

 4         (b)1.  The selected area does not exceed the following

 5  mileage limitation:

 6         2.  For communities having a total population of

 7  150,000 persons or more, or for a rural enterprise zone, the

 8  selected area shall not exceed 20 square miles.

 9         3.  For communities having a total population of 50,000

10  persons or more but less than 150,000 persons, the selected

11  area shall not exceed 10 square miles.

12         4.  For communities having a total population of 20,000

13  persons or more but less than 50,000 persons, the selected

14  area shall not exceed 5 square miles.

15         5.  For communities having a total population of 7,500

16  persons or more but less than 20,000 persons, the selected

17  area shall not exceed 3 square miles.

18         6.  For communities having a total population of less

19  than 7,500 persons, the selected area shall not exceed 3

20  square miles.

21         (c)  The selected area does not include any portion of

22  a central business district, as that term is used for purposes

23  of the most recent Census of Retail Trade, unless the poverty

24  rate for each census geographic block group in the district is

25  not less than 30 percent. This paragraph does not apply to any

26  area nominated in a county that has a population which is less

27  than 50,000.

28         (c)(d)  The selected area suffers from pervasive

29  poverty, unemployment, and general distress, as described and

30  measured pursuant to s. 290.0058.

31  

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 1         (6)(a)  The office department may approve a change in

 2  the boundary of any enterprise zone which was designated

 3  pursuant to s. 290.0065. A boundary change must continue on or

 4  before July 1, 1995, if such change is limited to a deletion

 5  of area from the enterprise zone and if, after the change is

 6  made, the enterprise zone continues to satisfy the

 7  requirements of subsections (3), (4), and (5).

 8         (b)  Upon a recommendation by the enterprise zone

 9  development agency, the governing body of the jurisdiction

10  which authorized the application for an enterprise zone may

11  apply to the office for a change in boundary once every 3

12  years by adopting a resolution that:

13         1.  States with particularity the reasons for the

14  change; and

15         2.  Describes specifically and, to the extent required

16  by the office department, the boundary change to be made.

17         (c)  All applications for boundary changes must be

18  submitted to the department by April 1, 1997. Any boundary

19  changes approved shall be effective July 1, 1997.

20         (7)  Before June 30, 1999, the governing body of any

21  county operating under home rule charter adopted pursuant to

22  s. 10, s. 11, or s. 24, Art. VIII of the State Constitution of

23  1885, as preserved by s. 6(e), Art. VIII of the State

24  Constitution of 1968, with a population of at least 2 million

25  persons, may apply to the Office of Tourism, Trade, and

26  Economic Development to amend the boundary lines of an

27  enterprise zone within the county for the purpose of

28  increasing by no more than 80 acres the noncontiguous area of

29  the enterprise zone located closest to the path where the

30  center of the August 24, 1992, storm known as Hurricane Andrew

31  crossed land. The Office of Tourism, Trade, and Economic

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 1  Development shall approve an application made pursuant to this

 2  subsection if it is consistent with the categories, criteria,

 3  and limitations imposed by this section upon the establishment

 4  of such enterprise zone.

 5         Section 4.  Subsections (2), (3), (5), (8), (11), and

 6  (12) of section 290.0056, Florida Statutes, are amended to

 7  read:

 8         290.0056  Enterprise zone development agency.--

 9         (2)  When the governing body creates an enterprise zone

10  development agency, that body shall, by ordinance, appoint a

11  board of commissioners of the agency, which shall consist of

12  not fewer than 8 or more than 13 commissioners. The governing

13  body may must appoint at least one representative from each of

14  the following: the local chamber of commerce; local financial

15  or insurance entities; local the businesses and, where

16  possible, businesses operating within the nominated area; the

17  residents residing within the nominated area; nonprofit

18  community-based organizations operating within the nominated

19  area; the regional workforce board local private industry

20  council; the local code enforcement agency; and the local law

21  enforcement agency. The terms of office of the commissioners

22  shall be for 4 years, except that, in making the initial

23  appointments, the governing body shall appoint two members for

24  terms of 3 years, two members for terms of 2 years, and one

25  member for a term of 1 year; the remaining initial members

26  shall serve for terms of 4 years. A vacancy occurring during a

27  term shall be filled for the unexpired term. The importance of

28  including individuals from the nominated area shall be

29  considered in making appointments. Further, the importance of

30  minority representation on the agency shall be considered in

31  

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 1  making appointments so that the agency generally reflects the

 2  gender and ethnic composition of the community as a whole.

 3         (3)  A commissioner shall receive no compensation for

 4  his or her services, but is entitled to the necessary

 5  expenses, including travel expenses, incurred in the discharge

 6  of his or her duties. Each commissioner shall hold office

 7  until a successor has been appointed and has qualified. A

 8  certificate of the appointment or reappointment of any

 9  commissioner shall be filed with the clerk of the county or

10  municipality, and the certificate is conclusive evidence of

11  the due and proper appointment of the commissioner.

12         (5)  The governing body shall designate a chair and

13  vice chair from among the commissioners. An agency may employ

14  an executive director, technical experts, and such other

15  agents and employees, permanent and temporary, as it requires,

16  and determine their qualifications, duties, and compensation.

17  For such legal service as it requires, an agency may employ or

18  retain its own counsel and legal staff. An agency authorized

19  to transact business and exercise powers under this act shall

20  file with the governing body, on or before March 31 of each

21  year, a report of its activities for the preceding fiscal

22  year, which report shall include a complete financial

23  statement setting forth its assets, liabilities, income, and

24  operating expenses as of the end of such fiscal year. The

25  agency At the time of filing the report, the agency shall make

26  the report publish in a newspaper of general circulation in

27  the community a notice to the effect that such report has been

28  filed with the county or municipality and that the report is

29  available for inspection during business hours in the office

30  of the clerk of the municipality or county and in the office

31  of the agency.

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 1         (8)  The enterprise zone development agency shall have

 2  the following powers and responsibilities:

 3         (a)  To assist in the development, and implementation,

 4  and annual review and update of the strategic plan or

 5  measurable goals.

 6         (b)  To oversee and monitor the implementation of the

 7  strategic plan or measurable goals. The agency shall make

 8  quarterly reports to the governing body of the municipality or

 9  county, or the governing bodies of the county and one or more

10  municipalities, evaluating the progress in implementing the

11  strategic plan or measurable goals.

12         (c)  To identify and recommend to the governing body of

13  the municipality or county, or the governing bodies of the

14  county and one or more municipalities, ways to remove

15  regulatory barriers.

16         (d)  To identify to the local government or governments

17  the financial needs of, and local resources or assistance

18  available to, eligible businesses in the zone.

19         (e)  To assist in promoting the enterprise zone

20  incentives to residents and businesses within the enterprise

21  zone.

22         (f)  To recommend boundary changes, as appropriate, in

23  the enterprise zone to the governing body.

24         (g)  To work with organizations affiliated with Florida

25  Agricultural and Mechanical University, the University of

26  Florida, and the University of South Florida, a group of

27  universities unofficially named the "University Partnership

28  for Community Development," or similar organizations that have

29  combined their resources to provide development consulting on

30  a nonprofit basis.

31  

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 1         (h)  To work with Enterprise Florida, Inc., and the

 2  office to ensure that the enterprise zone coordinator receives

 3  training on annual basis.

 4         (11)  Prior to December 1 of each year, the agency

 5  shall submit to the Office of Tourism, Trade, and Economic

 6  Development a complete and detailed written report setting

 7  forth:

 8         (a)  Its operations and accomplishments during the

 9  fiscal year.

10         (b)  The accomplishments and progress concerning the

11  implementation of the strategic plan or measurable goals, and

12  any updates to the strategic plan or measurable goals.

13         (c)  The number and type of businesses assisted by the

14  agency during the fiscal year.

15         (d)  The number of jobs created within the enterprise

16  zone during the fiscal year.

17         (e)  The usage and revenue impact of state and local

18  incentives granted during the calendar year.

19         (f)  Any other information required by the office.

20         (12)  In the event that the nominated area selected by

21  the governing body is not designated a state enterprise zone,

22  the governing body may dissolve the agency after receiving

23  notification from the department or the office that the area

24  was not designated as an enterprise zone.

25         Section 5.  Subsection (1) of section 290.0057, Florida

26  Statutes, is amended to read:

27         290.0057  Enterprise zone development plan.--

28         (1)  Any Each application for designation as a new an

29  enterprise zone must be accompanied by a strategic plan

30  adopted by the governing body of the municipality or county,

31  

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 1  or the governing bodies of the county and one or more

 2  municipalities together. At a minimum, the plan must:

 3         (a)  Briefly describe the community's goals for

 4  revitalizing the area.

 5         (b)  Describe the ways in which the community's

 6  approaches to economic development, social and human services,

 7  transportation, housing, community development, public safety,

 8  and educational and environmental concerns will be addressed

 9  in a coordinated fashion, and explain how these linkages

10  support the community's goals.

11         (c)  Identify and describe key community goals and the

12  barriers that restrict the community from achieving these

13  goals, including a description of poverty and general

14  distress, barriers to economic opportunity and development,

15  and barriers to human development.

16         (d)  Describe the process by which the affected

17  community is a full partner in the process of developing and

18  implementing the plan and the extent to which local

19  institutions and organizations have contributed to the

20  planning process.

21         (e)  Commit the governing body or bodies to enact and

22  maintain local fiscal and regulatory incentives, if approval

23  for the area is received under s. 290.0065. These incentives

24  may include the municipal public service tax exemption

25  provided by s. 166.231, the economic development ad valorem

26  tax exemption provided by s. 196.1995, the occupational

27  license tax exemption provided by s. 205.054, local impact fee

28  abatement or reduction, or low-interest or interest-free loans

29  or grants to businesses to encourage the revitalization of the

30  nominated area.

31  

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 1         (f)  Identify the amount of local and private resources

 2  that will be available in the nominated area and the

 3  private/public partnerships to be used, which may include

 4  participation by, and cooperation with, universities,

 5  community colleges, small business development centers, black

 6  business investment corporations, certified development

 7  corporations, and other private and public entities.

 8         (g)  Indicate how state enterprise zone tax incentives

 9  and state, local, and federal resources will be utilized

10  within the nominated area.

11         (h)  Identify the funding requested under any state or

12  federal program in support of the proposed economic, human,

13  community, and physical development and related activities.

14         (i)  Identify baselines, methods, and benchmarks for

15  measuring the success of carrying out the strategic plan.

16         Section 6.  Subsections (1), (2), and (5) of section

17  290.0058, Florida Statutes, are amended to read:

18         290.0058  Determination of pervasive poverty,

19  unemployment, and general distress.--

20         (1)  In determining whether an area suffers from

21  pervasive poverty, unemployment, and general distress, for

22  purposes of ss. 290.0055 and 290.0065, the governing body and

23  the office department shall use data from the most current

24  decennial census, and from information published by the Bureau

25  of the Census and the Bureau of Labor Statistics. The data

26  shall be comparable in point or period of time and methodology

27  employed.

28         (2)  Pervasive poverty shall be evidenced by a showing

29  that poverty is widespread throughout the nominated area. The

30  poverty rate of the nominated area shall be established using

31  the following criteria:

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 1         (a)  In each census geographic block group within a

 2  nominated area, the poverty rate may shall be not be less than

 3  20 percent. However, for an area nominated for designation as

 4  a rural enterprise zone which does not have a poverty rate of

 5  more than 20 percent in each census geographic block group

 6  within the nominated area, the poverty rate for the nominated

 7  area may be calculated using the poverty rate for the entire

 8  county, which may not be less than 20 percent.

 9         (b)  In at least 50 percent of the census geographic

10  block groups within the nominated area, the poverty rate may

11  shall not be less than 30 percent. This requirement does not

12  apply to an area nominated for designation as a rural

13  enterprise zone.

14         (c)  Census geographic block groups with no population

15  shall be treated as having a poverty rate which meets the

16  standards of paragraph (a), but shall be treated as having a

17  zero poverty rate for purposes of applying paragraph (b).

18         (d)  A nominated area may not contain a noncontiguous

19  parcel unless such parcel separately meets the criteria set

20  forth under paragraphs (a) and (b).

21         (5)  In making the calculations required by this

22  section, the local government and the office department shall

23  round all fractional percentages of one-half percent or more

24  up to the next highest whole percentage figure.

25         Section 7.  Section 290.0065, Florida Statutes, is

26  amended to read:

27         290.0065  State designation of enterprise zones.--

28         (1)  The maximum number of enterprise zones authorized

29  under this section is the number of enterprise zones having an

30  effective date on or before January 1, 2005, subject to any

31  increase due to any new enterprise zones authorized by the

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 1  Legislature during the 2005 Regular Session of the

 2  Legislature. Upon application of the governing body of a

 3  county or municipality or of a county and one or more

 4  municipalities jointly pursuant to s. 290.0055, Enterprise

 5  Florida, Inc., and the office, in consultation with the

 6  interagency coordinating council, shall determine which areas

 7  nominated by such governing bodies meet the criteria outlined

 8  in s. 290.0055 and are the most appropriate for designation as

 9  state enterprise zones. The office is authorized to designate

10  up to five areas within each of the categories established in

11  subparagraphs (3)(a)1., 2., 3., 4., and 5., except that the

12  office may only designate a total of 20 areas as enterprise

13  zones. The office shall not designate more than three

14  enterprise zones in any one county. All designations,

15  including any provision for redesignations, of state

16  enterprise zones pursuant to this section shall be effective

17  July 1, 1995.

18         (2)  If, pursuant to subsection (4), the office does

19  not redesignate an enterprise zone, a governing body of a

20  county or municipality or the governing bodies of a county and

21  one or more municipalities jointly, pursuant to s. 290.0055,

22  may apply for designation of an enterprise zone to take the

23  place of the enterprise zone not redesignated and request

24  designation of an enterprise zone. The office, in consultation

25  with Enterprise Florida, Inc., shall determine which areas

26  nominated by such governing bodies meet the criteria outlined

27  in s. 290.0055 and are the most appropriate for designation as

28  state enterprise zones. Each application made pursuant to s.

29  290.0055 shall be ranked competitively within the appropriate

30  category established pursuant to subsection (3) based on the

31  pervasive poverty, unemployment, and general distress of the

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 1  area; the strategic plan, including local fiscal and

 2  regulatory incentives, prepared pursuant to s. 290.0057; and

 3  the prospects for new investment and economic development in

 4  the area. Pervasive poverty, unemployment, and general

 5  distress shall be weighted 35 percent; strategic plan and

 6  local fiscal and regulatory incentives shall be weighted 40

 7  percent; and prospects for new investment and economic

 8  development in the area shall be weighted 25 percent.

 9         (3)(a)  Each area designated as an enterprise zone

10  pursuant to this section shall be placed in one of the

11  following categories based on the 1990 census:

12         1.  Communities consisting of census tracts in areas

13  having a total population of 150,000 persons or more.

14         2.  Communities consisting of census tracts in areas

15  having a total population of 50,000 persons or more but less

16  than 150,000 persons.

17         3.  Communities having a population of 20,000 persons

18  or more but less than 50,000 persons.

19         4.  Communities having a population of 7,500 persons or

20  more but less than 20,000 persons.

21         5.  Communities having a population of less than 7,500

22  persons.

23         (b)  Any area authorized to be an enterprise zone by

24  both a county and a municipality shall be placed in the

25  appropriate category established under s. 290.0055(4)(b)

26  paragraph (a) in which an application by the municipality

27  would have been considered if the municipality had acted

28  alone, if at least 60 percent of the population of the area

29  authorized to be an enterprise zone resides within the

30  municipality. An area authorized to be an enterprise zone by a

31  county and one or more municipalities shall be placed in the

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 1  category in which an application by the municipality with the

 2  highest percentage of residents in such area would have been

 3  considered if such municipality had authorized the area to be

 4  an enterprise zone. An area authorized to be an enterprise

 5  zone by a county as defined by s. 125.011(1) shall be placed

 6  in the category in which an application by the municipality in

 7  which the area is located would have been considered if the

 8  municipality had authorized such area to be an enterprise

 9  zone. An area authorized to be an enterprise zone by a county

10  as defined by s. 125.011(1) which area is located in two or

11  more municipalities shall be placed in the category in which

12  an application by the municipality with the highest percentage

13  of residents in such area would have been considered if such

14  municipality had authorized such area to be an enterprise

15  zone.

16         (4)(a)  Notwithstanding s. 290.0055, the office may

17  redesignate any area existing as a state enterprise zone

18  having an effective date on or before January 1, 2005, as of

19  the effective date of this section and originally approved

20  through a joint application from a county and municipality, or

21  through an application from a county as defined in s.

22  125.011(1), shall be redesignated as a state enterprise zone

23  upon completion and submittal to the office by the governing

24  body for an enterprise zone of the following:

25         1.  An updated zone profile for the enterprise zone

26  based on the most recent census data that complies with s.

27  290.0055, except that pervasive poverty criteria may be set

28  aside for rural enterprise zones.

29         2.  A resolution passed by the governing body for that

30  enterprise zone requesting redesignation and explaining the

31  reasons the conditions of the zone merit redesignation.

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 1         3.  Measurable goals for the enterprise zone developed

 2  by the enterprise zone development agency, which may be the

 3  goals established in the enterprise zone's strategic plan.

 4  

 5  The governing body may also submit a request for a boundary

 6  change in an enterprise zone in the same application to the

 7  office as long as the new area complies with the requirements

 8  of s. 290.0055, except that pervasive poverty criteria may be

 9  set aside for rural enterprise zones. the creation of an

10  enterprise zone development agency pursuant to s. 290.0056 and

11  the completion of a strategic plan pursuant to s. 290.0057.

12  Any area redesignated pursuant to this subsection, other than

13  an area located in a county defined in s. 125.011(1), may be

14  relocated or modified by the appropriate governmental bodies.

15  Such relocation or modification shall be identified in the

16  strategic plan and shall meet the requirements for designation

17  as established by former s. 290.005. Any relocation or

18  modification shall be submitted on or before June 1, 1996.

19         (b)  In consultation with Enterprise Florida, Inc., the

20  office shall, based on the enterprise zone profile and the

21  grounds for redesignation expressed in the resolution,

22  determine whether the enterprise zone merits redesignation.

23  The office may also examine and consider the following:

24         1.  Progress made, if any, in the enterprise zone's

25  strategic plan.

26         2.  Use of enterprise zone incentives during the life

27  of the enterprise zone.

28  

29  If the office determines that the enterprise zone merits

30  redesignation, the office shall notify the governing body in

31  writing of its approval of redesignation.

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 1         (c)  If the enterprise zone is redesignated, the office

 2  shall determine if the measurable goals submitted are

 3  reasonable. If the office determines that the goals are

 4  reasonable, the office shall notify the governing body in

 5  writing that the goals have been approved. The office shall

 6  place any area designated as a state enterprise zone pursuant

 7  to this subsection in the appropriate category established in

 8  subsection (3), and include such designations within the

 9  limitations on state enterprise zone designations set out in

10  subsection (1).

11         (d)(c)  If the office denies redesignation of an

12  enterprise zone, the office shall notify the governing body in

13  writing of the denial. Any county or municipality having

14  jurisdiction over an area denied redesignation designated as a

15  state enterprise zone pursuant to this subsection, other than

16  a county defined by s. 125.011(1), may not apply for

17  designation of that another area for 1 year following the date

18  of denial.

19         (5)  Notwithstanding s. 290.0055, an area designated as

20  a federal empowerment zone or enterprise community pursuant to

21  Title XIII of the Omnibus Budget Reconciliation Act of 1993,

22  the Taxpayer Relief Act of 1997, or the 1999 Agricultural

23  Appropriations Act shall be designated a state enterprise zone

24  as follows:

25         (a)  An area designated as an urban empowerment zone or

26  urban enterprise community pursuant to Title XIII of the

27  Omnibus Budget Reconciliation Act of 1993, or the Taxpayer

28  Relief Act of 1997, or the 2000 Community Renewal Tax Relief

29  Act shall be redesignated designated a state enterprise zone

30  by the office upon completion of the requirements set out in

31  paragraph (d), except in the case of a county as defined in s.

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 1  125.011(1) which, notwithstanding s. 290.0055, may incorporate

 2  and include such designated urban empowerment zone or urban

 3  enterprise community areas within the boundaries of its state

 4  enterprise zones without any limitation as to size.

 5         (b)  An area designated as a rural empowerment zone or

 6  rural enterprise community pursuant to Title XIII of the

 7  Omnibus Budget Reconciliation Act of 1993 or the 1999

 8  Agricultural Appropriations Act shall be redesignated

 9  designated a state rural enterprise zone by the office upon

10  completion of the requirements set out in paragraph (d) and

11  may incorporate and include such designated rural empowerment

12  zone or rural enterprise community within the boundaries of

13  its state enterprise zones without any limitation as to size.

14         (c)  Any county or municipality having jurisdiction

15  over an area redesignated designated as a state enterprise

16  zone pursuant to this subsection, other than a county defined

17  in s. 125.011(1), may not apply for designation of another

18  area.

19         (d)  Prior to redesignating designating such areas as

20  state enterprise zones, the office shall ensure that the

21  governing body having jurisdiction over the zone submits the

22  information required under paragraph (4)(a) for redesignation

23  strategic plan required pursuant to 7 C.F.R. part 25 or 24

24  C.F.R. part 597 to the office, and creates an enterprise zone

25  development agency pursuant to s. 290.0056.

26         (e)  The office shall place any area designated as a

27  state enterprise zone pursuant to this subsection in the

28  appropriate category established in subsection (3), and

29  include such designations within the limitations on state

30  enterprise zone designations set out in subsection (1).

31  

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 1         (6)(a)  The office, in consultation with Enterprise

 2  Florida, Inc., and the interagency coordinating council, may

 3  develop guidelines necessary for the approval of areas under

 4  this section by the director.

 5         (b)  Such guidelines shall provide for the measurement

 6  of pervasive poverty, unemployment, and general distress using

 7  the criteria outlined by s. 290.0058.

 8         (c)  Such guidelines shall provide for the evaluation

 9  of the strategic plan or measurable goals and local fiscal and

10  regulatory incentives for effectiveness, including how the

11  following key principles will be implemented by the governing

12  body or bodies:

13         1.  Economic opportunity, including job creation within

14  the community and throughout the region, as well as

15  entrepreneurial initiatives, small business expansion, and

16  training for jobs that offer upward mobility.

17         2.  Sustainable community development that advances the

18  creation of livable and vibrant communities through

19  comprehensive approaches that coordinate economic, physical,

20  community, and human development.

21         3.  Community-based partnerships involving the

22  participation of all segments of the community.

23         4.  Strategic vision for change that identifies how the

24  community will be revitalized. This vision should include

25  methods for building on community assets and coordinate a

26  response to community needs in a comprehensive fashion. This

27  vision should provide goals and performance benchmarks for

28  measuring progress and establish a framework for evaluating

29  and adjusting the strategic plan or measurable goals.

30         5.  Local fiscal and regulatory incentives enacted

31  pursuant to s. 290.0057(1)(e). These incentives should induce

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 1  economic revitalization, including job creation and small

 2  business expansion.

 3         (d)  Such guidelines may provide methods for evaluating

 4  the prospects for new investment and economic development in

 5  the area, including a review and evaluation of any previous

 6  state enterprise zones located in the area.

 7         (7)  Upon approval by the director of a resolution

 8  authorizing an area to be an enterprise zone pursuant to this

 9  section, the office shall assign a unique identifying number

10  to that resolution. The office shall provide the Department of

11  Revenue and Enterprise Florida, Inc., with a copy of each

12  resolution approved, together with its identifying number.

13         (8)(a)  Notwithstanding s. 290.0055, any area existing

14  as a state enterprise zone as of December 30, 1994, which has

15  received at least $1 million in state community development

16  funds and at least $500,000 in federal community development

17  funds, which has less than 300 businesses located within the

18  boundaries of the enterprise zone, and which has been

19  designated by the United States Department of Agriculture as a

20  "Champion Community" shall be redesignated as a state

21  enterprise zone upon the creation of an enterprise zone

22  development agency pursuant to s. 290.0056 and the completion

23  of a strategic plan pursuant to s. 290.0057.

24         (b)  Such designation shall be in addition to the

25  limitations of state enterprise zone designation set out in

26  subsection (1).

27         (9)(a)  Before December 31, 2002, the governing body of

28  a county in which an enterprise zone designated pursuant to

29  paragraph (5)(b) is located may apply to the Office of

30  Tourism, Trade, and Economic Development to amend the

31  

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 1  boundaries of the enterprise zone for the purpose of replacing

 2  areas not suitable for development.

 3         (b)  Before December 31, 2002, the governing body of a

 4  county in which an enterprise zone designated pursuant to

 5  subparagraph (3)(a)2. is located may apply to the Office of

 6  Tourism, Trade, and Economic Development to amend the

 7  boundaries of the enterprise zone for the purpose of replacing

 8  areas not suitable for development.

 9  

10  The Office of Tourism, Trade, and Economic Development shall

11  approve the application if it does not increase the overall

12  size of the enterprise zone. Except that upon the request of

13  the governing body of a home rule charter county, or any

14  county the government of which has been consolidated with the

15  government of one or more municipalities in accordance with s.

16  9, Art. VIII of the State Constitution of 1885, as preserved

17  by s. 6(e), Art. VIII of the State Constitution as revised in

18  1968 and subsequently amended, the Office of Tourism, Trade,

19  and Economic Development may amend the boundaries of an area

20  designated as an enterprise zone upon the receipt of a

21  resolution adopted by such governing body describing the

22  amended boundaries, so long as the added area does not

23  increase the overall size of the expanded zone more than its

24  original size or 20 square miles, whichever is larger, and is

25  consistent with the categories, criteria, and limitations

26  imposed by s. 290.0055.

27         (10)  Before December 31, 1999, any county as defined

28  in s. 125.011(1) may create a satellite enterprise zone not

29  exceeding 3 square miles in area outside of and,

30  notwithstanding anything contained in s. 290.0055(4) or

31  elsewhere, in addition to the previously designated 20 square

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 1  miles of enterprise zones. The Office of Tourism, Trade, and

 2  Economic Development shall amend the boundaries of the areas

 3  previously designated by any such county as enterprise zones

 4  upon the receipt of a resolution adopted by such governing

 5  body describing the satellite enterprise zone, as long as the

 6  additional area is consistent with the categories, criteria,

 7  and limitations imposed by s. 290.0055, provided that the

 8  20-square-mile limitation and the requirements imposed by s.

 9  290.0055(4)(d) do not apply to such satellite enterprise zone.

10         (11)  Before December 31, 2004, the governing body or

11  governing bodies of a county or a municipality in a county

12  having a population of more than 235,000 but less than 260,000

13  and in which an enterprise zone is designated may apply to the

14  Office of Tourism, Trade, and Economic Development to change

15  the boundaries of the enterprise zone for the purpose of

16  replacing areas not suitable for development. The Office of

17  Tourism, Trade, and Economic Development shall approve the

18  application made pursuant to this subsection if the boundary

19  change is consistent with the categories, criteria, and

20  limitations imposed upon the establishment of such enterprise

21  zone.

22         (12)  Notwithstanding any provisions in s. 290.0055

23  regarding the size of an enterprise zone, any county defined

24  by s. 125.011(1) may apply to the Office of Tourism, Trade,

25  and Economic Development by October 1, 2004, to expand the

26  boundary of an existing enterprise zone to include an

27  additional 8.7 square miles. The area must also include areas

28  to the north or east of the northeasternmost section of an

29  existing enterprise zone. The expanded area may not include

30  any area not described in this subsection. The Office of

31  Tourism, Trade, and Economic Development shall approve an

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 1  amendment to the boundary of an enterprise zone under this

 2  subsection by January 1, 2005, if the area proposed for

 3  addition to the enterprise zone is consistent with the

 4  criteria and conditions imposed by s. 290.0055 upon the

 5  establishment of enterprise zones, including the requirement

 6  that the area suffer from pervasive poverty, unemployment, and

 7  general distress.

 8         (13)  Before November 30, 2004, any county as defined

 9  in s. 125.011 may apply to the Office of Tourism, Trade, and

10  Economic Development to change the boundaries of an existing

11  enterprise zone for the purpose of replacing an area of not

12  more than 75 acres within the enterprise zone as of January 1,

13  2004, with an area of the same number of acres outside the

14  enterprise zone as of January 1, 2004. The replacement area

15  must be contiguous to the existing enterprise zone and must be

16  a part of a revitalization area that has been targeted for

17  assistance by the county. The replacement area also must be

18  contiguous to a zoo, and the county must have previously

19  completed a master plan for development of the area. The

20  Office of Tourism, Trade, and Economic Development shall

21  approve the amendment effective January 1, 2005, if the

22  enterprise zone remains consistent with the criteria and

23  conditions imposed by s. 290.0055 upon the establishment of

24  enterprise zones, including the requirement that the area

25  suffer from pervasive poverty, unemployment, and general

26  distress.

27         Section 8.  Subsection (1) of section 290.0066, Florida

28  Statutes, is amended to read:

29         290.0066  Revocation of enterprise zone designation.--

30  

31  

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 1         (1)  The director may revoke the designation of an

 2  enterprise zone if the director determines that the governing

 3  body or bodies:

 4         (a)  Have failed to make progress in achieving the

 5  benchmarks set forth in the strategic plan or measurable goals

 6  ; or

 7         (b)  Have not complied substantially with the strategic

 8  plan or measurable goals.

 9         Section 9.  Section 290.012, Florida Statutes, is

10  amended to read:

11         290.012  Transition.--Any enterprise zone having an

12  effective date on or before January 1, 2005, in existence on

13  the effective date of this section shall continue to exist

14  until December 31, 2005 1994, and shall cease to exist on that

15  date. Any enterprise zone designated or redesignated on or

16  after January 1, 2006 1995, must be designated or redesignated

17  be created in accordance with the Florida Enterprise Zone Act

18  of 1994. Any such designation shall not be effective until

19  July 1, 1995.

20         Section 10.  Subsection (2) of section 290.014, Florida

21  Statutes, is amended to read:

22         290.014  Annual reports on enterprise zones.--

23         (2)  By March 1 of each year, the office shall submit

24  an annual report to the Governor, the Speaker of the House of

25  Representatives, and the President of the Senate. The report

26  shall include the information provided by the Department of

27  Revenue pursuant to subsection (1) and the information

28  provided by enterprise zone development agencies pursuant to

29  s. 290.0056. In addition, the report shall include an analysis

30  of the activities and accomplishments of each enterprise zone,

31  

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 1  and any additional information prescribed pursuant to s.

 2  290.015.

 3         Section 11.  Section 290.016, Florida Statutes, is

 4  amended to read:

 5         290.016  Repeal.--Sections 290.001-290.014 are

 6  290.001-290.015 shall stand repealed on December 31, 2015

 7  2005.

 8         Section 12.  Subsection (2) of section 163.345, Florida

 9  Statutes, is amended to read:

10         163.345  Encouragement of private enterprise.--

11         (2)  In giving consideration to the objectives outlined

12  in subsection (1), the county or municipality shall consider

13  making available the incentives provided under the Florida

14  Enterprise Zone Act of 1994 and chapter 420.

15         Section 13.  Paragraph (c) of subsection (8) of section

16  166.231, Florida Statutes, is amended to read:

17         166.231  Municipalities; public service tax.--

18         (8)

19         (c)  This subsection expires shall expire and be void

20  on the date specified in s. 290.016 for the expiration of the

21  Florida Enterprise Zone Act December 31, 2005, except that any

22  qualified business that which has satisfied the requirements

23  of this subsection before that date prior to December 31,

24  2005, shall be allowed the full benefit of the exemption

25  allowed under this subsection as if this subsection had not

26  expired on that date December 31, 2005.

27         Section 14.  Subsection (4) of section 193.077, Florida

28  Statutes, is amended to read:

29         193.077  Notice of new, rebuilt, or expanded

30  property.--

31  

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 1         (4)  The provisions of This section expires shall

 2  expire and be void on the date specified in s. 290.016 for the

 3  expiration of the Florida Enterprise Zone Act June 30, 2005.

 4         Section 15.  Paragraph (b) of subsection (5) of section

 5  193.085, Florida Statutes, is amended to read:

 6         193.085  Listing all property.--

 7         (5)

 8         (b)  The provisions of This subsection expires shall

 9  expire and be void on the date specified in s. 290.016 for the

10  expiration of the Florida Enterprise Zone Act June 30, 2005.

11         Section 16.  Paragraph (b) of subsection (4) of section

12  195.073, Florida Statutes, is amended to read:

13         195.073  Classification of property.--All items

14  required by law to be on the assessment rolls must receive a

15  classification based upon the use of the property. The

16  department shall promulgate uniform definitions for all

17  classifications. The department may designate other

18  subclassifications of property. No assessment roll may be

19  approved by the department which does not show proper

20  classifications.

21         (4)

22         (b)  The provisions of This subsection expires shall

23  expire and be void on the date specified in s. 290.016 for the

24  expiration of the Florida Enterprise Zone Act June 30, 2005.

25         Section 17.  Subsection (19) of section 196.012,

26  Florida Statutes, is amended to read:

27         196.012  Definitions.--For the purpose of this chapter,

28  the following terms are defined as follows, except where the

29  context clearly indicates otherwise:

30         (19)  "Enterprise zone" means an area designated as an

31  enterprise zone pursuant to s. 290.0065. This subsection

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 1  expires shall stand repealed on the date specified in s.

 2  290.016 for the expiration of the Florida Enterprise Zone Act

 3  December 31, 2005.

 4         Section 18.  Subsection (7) of section 205.022, Florida

 5  Statutes, is amended to read:

 6         205.022  Definitions.--When used in this chapter, the

 7  following terms and phrases shall have the meanings ascribed

 8  to them in this section, except when the context clearly

 9  indicates a different meaning:

10         (7)  "Enterprise zone" means an area designated as an

11  enterprise zone pursuant to s. 290.0065. This subsection

12  expires shall stand repealed on the date specified in s.

13  290.016 for the expiration of the Florida Enterprise Zone Act

14  December 31, 2005.

15         Section 19.  Subsection (6) of section 205.054, Florida

16  Statutes, is amended to read:

17         205.054  Occupational license tax; partial exemption

18  for engaging in business or occupation in enterprise zone.--

19         (6)  This section expires shall stand repealed on the

20  date specified in s. 290.016 for the expiration of the Florida

21  Enterprise Zone Act December 31, 2005; and no license shall be

22  issued with the exemption authorized in this section for any

23  period beginning on or after that date January 1, 2006.

24         Section 20.  Subsection (6) of section 212.02, Florida

25  Statutes, is amended to read:

26         212.02  Definitions.--The following terms and phrases

27  when used in this chapter have the meanings ascribed to them

28  in this section, except where the context clearly indicates a

29  different meaning:

30         (6)  "Enterprise zone" means an area of the state

31  designated pursuant to s. 290.0065. This subsection expires

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 1  shall expire and be void on the date specified in s. 290.016

 2  for the expiration of the Florida Enterprise Zone Act December

 3  31, 2005.

 4         Section 21.  Paragraphs (g), (h), and (q) of subsection

 5  (5) and paragraph (g) of subsection (15) of section 212.08,

 6  Florida Statutes, are amended to read:

 7         212.08  Sales, rental, use, consumption, distribution,

 8  and storage tax; specified exemptions.--The sale at retail,

 9  the rental, the use, the consumption, the distribution, and

10  the storage to be used or consumed in this state of the

11  following are hereby specifically exempt from the tax imposed

12  by this chapter.

13         (5)  EXEMPTIONS; ACCOUNT OF USE.--

14         (g)  Building materials used in the rehabilitation of

15  real property located in an enterprise zone.--

16         1.  Building materials used in the rehabilitation of

17  real property located in an enterprise zone shall be exempt

18  from the tax imposed by this chapter upon an affirmative

19  showing to the satisfaction of the department that the items

20  have been used for the rehabilitation of real property located

21  in an enterprise zone. Except as provided in subparagraph 2.,

22  this exemption inures to the owner, lessee, or lessor of the

23  rehabilitated real property located in an enterprise zone only

24  through a refund of previously paid taxes. To receive a refund

25  pursuant to this paragraph, the owner, lessee, or lessor of

26  the rehabilitated real property located in an enterprise zone

27  must file an application under oath with the governing body or

28  enterprise zone development agency having jurisdiction over

29  the enterprise zone where the business is located, as

30  applicable, which includes:

31  

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 1         a.  The name and address of the person claiming the

 2  refund.

 3         b.  An address and assessment roll parcel number of the

 4  rehabilitated real property in an enterprise zone for which a

 5  refund of previously paid taxes is being sought.

 6         c.  A description of the improvements made to

 7  accomplish the rehabilitation of the real property.

 8         d.  A copy of the building permit issued for the

 9  rehabilitation of the real property.

10         e.  A sworn statement, under the penalty of perjury,

11  from the general contractor licensed in this state with whom

12  the applicant contracted to make the improvements necessary to

13  accomplish the rehabilitation of the real property, which

14  statement lists the building materials used in the

15  rehabilitation of the real property, the actual cost of the

16  building materials, and the amount of sales tax paid in this

17  state on the building materials. In the event that a general

18  contractor has not been used, the applicant shall provide this

19  information in a sworn statement, under the penalty of

20  perjury. Copies of the invoices which evidence the purchase of

21  the building materials used in such rehabilitation and the

22  payment of sales tax on the building materials shall be

23  attached to the sworn statement provided by the general

24  contractor or by the applicant. Unless the actual cost of

25  building materials used in the rehabilitation of real property

26  and the payment of sales taxes due thereon is documented by a

27  general contractor or by the applicant in this manner, the

28  cost of such building materials shall be an amount equal to 40

29  percent of the increase in assessed value for ad valorem tax

30  purposes.

31  

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 1         f.  The identifying number assigned pursuant to s.

 2  290.0065 to the enterprise zone in which the rehabilitated

 3  real property is located.

 4         g.  A certification by the local building code

 5  inspector that the improvements necessary to accomplish the

 6  rehabilitation of the real property are substantially

 7  completed.

 8         h.  Whether the business is a small business as defined

 9  by s. 288.703(1).

10         i.  If applicable, the name and address of each

11  permanent employee of the business, including, for each

12  employee who is a resident of an enterprise zone, the

13  identifying number assigned pursuant to s. 290.0065 to the

14  enterprise zone in which the employee resides.

15         2.  This exemption inures to a city, county, other

16  governmental agency, or nonprofit community-based organization

17  through a refund of previously paid taxes if the building

18  materials used in the rehabilitation of real property located

19  in an enterprise zone are paid for from the funds of a

20  community development block grant, State Housing Initiatives

21  Partnership Program, or similar grant or loan program. To

22  receive a refund pursuant to this paragraph, a city, county,

23  other governmental agency, or nonprofit community-based

24  organization must file an application which includes the same

25  information required to be provided in subparagraph 1. by an

26  owner, lessee, or lessor of rehabilitated real property. In

27  addition, the application must include a sworn statement

28  signed by the chief executive officer of the city, county,

29  other governmental agency, or nonprofit community-based

30  organization seeking a refund which states that the building

31  materials for which a refund is sought were paid for from the

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 1  funds of a community development block grant, State Housing

 2  Initiatives Partnership Program, or similar grant or loan

 3  program.

 4         3.  Within 10 working days after receipt of an

 5  application, the governing body or enterprise zone development

 6  agency shall review the application to determine if it

 7  contains all the information required pursuant to subparagraph

 8  1. or subparagraph 2. and meets the criteria set out in this

 9  paragraph. The governing body or agency shall certify all

10  applications that contain the information required pursuant to

11  subparagraph 1. or subparagraph 2. and meet the criteria set

12  out in this paragraph as eligible to receive a refund. If

13  applicable, the governing body or agency shall also certify if

14  20 percent of the employees of the business are residents of

15  an enterprise zone, excluding temporary and part-time

16  employees. The certification shall be in writing, and a copy

17  of the certification shall be transmitted to the executive

18  director of the Department of Revenue. The applicant shall be

19  responsible for forwarding a certified application to the

20  department within the time specified in subparagraph 4.

21         4.  An application for a refund pursuant to this

22  paragraph must be submitted to the department within 6 months

23  after the rehabilitation of the property is deemed to be

24  substantially completed by the local building code inspector

25  or by September 1 within 90 days after the rehabilitated

26  property is first subject to assessment.

27         5.  The provisions of s. 212.095 do not apply to any

28  refund application made pursuant to this paragraph. No more

29  than one exemption through a refund of previously paid taxes

30  for the rehabilitation of real property shall be permitted for

31  any one parcel of real property. No refund shall be granted

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 1  pursuant to this paragraph unless the amount to be refunded

 2  exceeds $500. No refund granted pursuant to this paragraph

 3  shall exceed the lesser of 97 percent of the Florida sales or

 4  use tax paid on the cost of the building materials used in the

 5  rehabilitation of the real property as determined pursuant to

 6  sub-subparagraph 1.e. or $5,000, or, if no less than 20

 7  percent of the employees of the business are residents of an

 8  enterprise zone, excluding temporary and part-time employees,

 9  the amount of refund granted pursuant to this paragraph shall

10  not exceed the lesser of 97 percent of the sales tax paid on

11  the cost of such building materials or $10,000. A refund

12  approved pursuant to this paragraph shall be made within 30

13  days of formal approval by the department of the application

14  for the refund.

15         6.  The department shall adopt rules governing the

16  manner and form of refund applications and may establish

17  guidelines as to the requisites for an affirmative showing of

18  qualification for exemption under this paragraph.

19         7.  The department shall deduct an amount equal to 10

20  percent of each refund granted under the provisions of this

21  paragraph from the amount transferred into the Local

22  Government Half-cent Sales Tax Clearing Trust Fund pursuant to

23  s. 212.20 for the county area in which the rehabilitated real

24  property is located and shall transfer that amount to the

25  General Revenue Fund.

26         8.  For the purposes of the exemption provided in this

27  paragraph:

28         a.  "Building materials" means tangible personal

29  property which becomes a component part of improvements to

30  real property.

31  

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 1         b.  "Real property" has the same meaning as provided in

 2  s. 192.001(12).

 3         c.  "Rehabilitation of real property" means the

 4  reconstruction, renovation, restoration, rehabilitation,

 5  construction, or expansion of improvements to real property.

 6         d.  "Substantially completed" has the same meaning as

 7  provided in s. 192.042(1).

 8         9.  The provisions of This paragraph expires shall

 9  expire and be void on the date specified in s. 290.016 for the

10  expiration of the Florida Enterprise Zone Act December 31,

11  2005.

12         (h)  Business property used in an enterprise zone.--

13         1.  Business property purchased for use by businesses

14  located in an enterprise zone which is subsequently used in an

15  enterprise zone shall be exempt from the tax imposed by this

16  chapter. This exemption inures to the business only through a

17  refund of previously paid taxes. A refund shall be authorized

18  upon an affirmative showing by the taxpayer to the

19  satisfaction of the department that the requirements of this

20  paragraph have been met.

21         2.  To receive a refund, the business must file under

22  oath with the governing body or enterprise zone development

23  agency having jurisdiction over the enterprise zone where the

24  business is located, as applicable, an application which

25  includes:

26         a.  The name and address of the business claiming the

27  refund.

28         b.  The identifying number assigned pursuant to s.

29  290.0065 to the enterprise zone in which the business is

30  located.

31  

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 1         c.  A specific description of the property for which a

 2  refund is sought, including its serial number or other

 3  permanent identification number.

 4         d.  The location of the property.

 5         e.  The sales invoice or other proof of purchase of the

 6  property, showing the amount of sales tax paid, the date of

 7  purchase, and the name and address of the sales tax dealer

 8  from whom the property was purchased.

 9         f.  Whether the business is a small business as defined

10  by s. 288.703(1).

11         g.  If applicable, the name and address of each

12  permanent employee of the business, including, for each

13  employee who is a resident of an enterprise zone, the

14  identifying number assigned pursuant to s. 290.0065 to the

15  enterprise zone in which the employee resides.

16         3.  Within 10 working days after receipt of an

17  application, the governing body or enterprise zone development

18  agency shall review the application to determine if it

19  contains all the information required pursuant to subparagraph

20  2. and meets the criteria set out in this paragraph. The

21  governing body or agency shall certify all applications that

22  contain the information required pursuant to subparagraph 2.

23  and meet the criteria set out in this paragraph as eligible to

24  receive a refund. If applicable, the governing body or agency

25  shall also certify if 20 percent of the employees of the

26  business are residents of an enterprise zone, excluding

27  temporary and part-time employees. The certification shall be

28  in writing, and a copy of the certification shall be

29  transmitted to the executive director of the Department of

30  Revenue. The business shall be responsible for forwarding a

31  

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 1  certified application to the department within the time

 2  specified in subparagraph 4.

 3         4.  An application for a refund pursuant to this

 4  paragraph must be submitted to the department within 6 months

 5  after the tax is due on the business property that is

 6  purchased.

 7         5.  The provisions of s. 212.095 do not apply to any

 8  refund application made pursuant to this paragraph. The amount

 9  refunded on purchases of business property under this

10  paragraph shall be the lesser of 97 percent of the sales tax

11  paid on such business property or $5,000, or, if no less than

12  20 percent of the employees of the business are residents of

13  an enterprise zone, excluding temporary and part-time

14  employees, the amount refunded on purchases of business

15  property under this paragraph shall be the lesser of 97

16  percent of the sales tax paid on such business property or

17  $10,000. A refund approved pursuant to this paragraph shall be

18  made within 30 days of formal approval by the department of

19  the application for the refund. No refund shall be granted

20  under this paragraph unless the amount to be refunded exceeds

21  $100 in sales tax paid on purchases made within a 60-day time

22  period.

23         6.  The department shall adopt rules governing the

24  manner and form of refund applications and may establish

25  guidelines as to the requisites for an affirmative showing of

26  qualification for exemption under this paragraph.

27         7.  If the department determines that the business

28  property is used outside an enterprise zone within 3 years

29  from the date of purchase, the amount of taxes refunded to the

30  business purchasing such business property shall immediately

31  be due and payable to the department by the business, together

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 1  with the appropriate interest and penalty, computed from the

 2  date of purchase, in the manner provided by this chapter.

 3  Notwithstanding this subparagraph, business property used

 4  exclusively in:

 5         a.  Licensed commercial fishing vessels,

 6         b.  Fishing guide boats, or

 7         c.  Ecotourism guide boats

 8  

 9  that leave and return to a fixed location within an area

10  designated under s. 370.28 are eligible for the exemption

11  provided under this paragraph if all requirements of this

12  paragraph are met. Such vessels and boats must be owned by a

13  business that is eligible to receive the exemption provided

14  under this paragraph. This exemption does not apply to the

15  purchase of a vessel or boat.

16         8.  The department shall deduct an amount equal to 10

17  percent of each refund granted under the provisions of this

18  paragraph from the amount transferred into the Local

19  Government Half-cent Sales Tax Clearing Trust Fund pursuant to

20  s. 212.20 for the county area in which the business property

21  is located and shall transfer that amount to the General

22  Revenue Fund.

23         9.  For the purposes of this exemption, "business

24  property" means new or used property defined as "recovery

25  property" in s. 168(c) of the Internal Revenue Code of 1954,

26  as amended, except:

27         a.  Property classified as 3-year property under s.

28  168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;

29         b.  Industrial machinery and equipment as defined in

30  sub-subparagraph (b)6.a. and eligible for exemption under

31  paragraph (b);

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 1         c.  Building materials as defined in sub-subparagraph

 2  (g)8.a.; and

 3         d.  Business property having a sales price of under

 4  $5,000 per unit.

 5         10.  The provisions of This paragraph expires shall

 6  expire and be void on the date specified in s. 290.016 for the

 7  expiration of the Florida Enterprise Zone Act December 31,

 8  2005.

 9         (q)  Community contribution tax credit for donations.--

10         1.  Authorization.--Beginning July 1, 2001, persons who

11  are registered with the department under s. 212.18 to collect

12  or remit sales or use tax and who make donations to eligible

13  sponsors are eligible for tax credits against their state

14  sales and use tax liabilities as provided in this paragraph:

15         a.  The credit shall be computed as 50 percent of the

16  person's approved annual community contribution;

17         b.  The credit shall be granted as a refund against

18  state sales and use taxes reported on returns and remitted in

19  the 12 months preceding the date of application to the

20  department for the credit as required in sub-subparagraph 3.c.

21  If the annual credit is not fully used through such refund

22  because of insufficient tax payments during the applicable

23  12-month period, the unused amount may be included in an

24  application for a refund made pursuant to sub-subparagraph

25  3.c. in subsequent years against the total tax payments made

26  for such year. Carryover credits may be applied for a 3-year

27  period without regard to any time limitation that would

28  otherwise apply under s. 215.26;

29         c.  No person shall receive more than $200,000 in

30  annual tax credits for all approved community contributions

31  made in any one year;

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 1         d.  All proposals for the granting of the tax credit

 2  shall require the prior approval of the Office of Tourism,

 3  Trade, and Economic Development;

 4         e.  The total amount of tax credits which may be

 5  granted for all programs approved under this paragraph, s.

 6  220.183, and s. 624.5105 is $10 million annually; and

 7         f.  A person who is eligible to receive the credit

 8  provided for in this paragraph, s. 220.183, or s. 624.5105 may

 9  receive the credit only under the one section of the person's

10  choice.

11         2.  Eligibility requirements.--

12         a.  A community contribution by a person must be in the

13  following form:

14         (I)  Cash or other liquid assets;

15         (II)  Real property;

16         (III)  Goods or inventory; or

17         (IV)  Other physical resources as identified by the

18  Office of Tourism, Trade, and Economic Development.

19         b.  All community contributions must be reserved

20  exclusively for use in a project. As used in this

21  sub-subparagraph, the term "project" means any activity

22  undertaken by an eligible sponsor which is designed to

23  construct, improve, or substantially rehabilitate housing that

24  is affordable to low-income or very-low-income households as

25  defined in s. 420.9071(19) and (28); designed to provide

26  commercial, industrial, or public resources and facilities; or

27  designed to improve entrepreneurial and job-development

28  opportunities for low-income persons. A project may be the

29  investment necessary to increase access to high-speed

30  broadband capability in rural communities with enterprise

31  zones, including projects that result in improvements to

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 1  communications assets that are owned by a business. A project

 2  may include the provision of museum educational programs and

 3  materials that are directly related to any project approved

 4  between January 1, 1996, and December 31, 1999, and located in

 5  an enterprise zone that was designated pursuant to s. 290.0065

 6  as referenced in s. 290.00675. This paragraph does not

 7  preclude projects that propose to construct or rehabilitate

 8  housing for low-income or very-low-income households on

 9  scattered sites. The Office of Tourism, Trade, and Economic

10  Development may reserve up to 50 percent of the available

11  annual tax credits for housing for very-low-income households

12  pursuant to s. 420.9071(28) for the first 6 months of the

13  fiscal year. With respect to housing, contributions may be

14  used to pay the following eligible low-income and

15  very-low-income housing-related activities:

16         (I)  Project development impact and management fees for

17  low-income or very-low-income housing projects;

18         (II)  Down payment and closing costs for eligible

19  persons, as defined in s. 420.9071(19) and (28);

20         (III)  Administrative costs, including housing

21  counseling and marketing fees, not to exceed 10 percent of the

22  community contribution, directly related to low-income or

23  very-low-income projects; and

24         (IV)  Removal of liens recorded against residential

25  property by municipal, county, or special district local

26  governments when satisfaction of the lien is a necessary

27  precedent to the transfer of the property to an eligible

28  person, as defined in s. 420.9071(19) and (28), for the

29  purpose of promoting home ownership. Contributions for lien

30  removal must be received from a nonrelated third party.

31  

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 1         c.  The project must be undertaken by an "eligible

 2  sponsor," which includes:

 3         (I)  A community action program;

 4         (II)  A nonprofit community-based development

 5  organization whose mission is the provision of housing for

 6  low-income or very-low-income households or increasing

 7  entrepreneurial and job-development opportunities for

 8  low-income persons;

 9         (III)  A neighborhood housing services corporation;

10         (IV)  A local housing authority created under chapter

11  421;

12         (V)  A community redevelopment agency created under s.

13  163.356;

14         (VI)  The Florida Industrial Development Corporation;

15         (VII)  A historic preservation district agency or

16  organization;

17         (VIII)  A regional workforce board;

18         (IX)  A direct-support organization as provided in s.

19  1009.983;

20         (X)  An enterprise zone development agency created

21  under s. 290.0056;

22         (XI)  A community-based organization incorporated under

23  chapter 617 which is recognized as educational, charitable, or

24  scientific pursuant to s. 501(c)(3) of the Internal Revenue

25  Code and whose bylaws and articles of incorporation include

26  affordable housing, economic development, or community

27  development as the primary mission of the corporation;

28         (XII)  Units of local government;

29         (XIII)  Units of state government; or

30         (XIV)  Any other agency that the Office of Tourism,

31  Trade, and Economic Development designates by rule.

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 1  

 2  In no event may a contributing person have a financial

 3  interest in the eligible sponsor.

 4         d.  The project must be located in an area designated

 5  an enterprise zone or a Front Porch Florida Community pursuant

 6  to s. 20.18(6), unless the project increases access to

 7  high-speed broadband capability for rural communities with

 8  enterprise zones but is physically located outside the

 9  designated rural zone boundaries. Any project designed to

10  construct or rehabilitate housing for low-income or

11  very-low-income households as defined in s. 420.0971(19) and

12  (28) is exempt from the area requirement of this

13  sub-subparagraph.

14         3.  Application requirements.--

15         a.  Any eligible sponsor seeking to participate in this

16  program must submit a proposal to the Office of Tourism,

17  Trade, and Economic Development which sets forth the name of

18  the sponsor, a description of the project, and the area in

19  which the project is located, together with such supporting

20  information as is prescribed by rule. The proposal must also

21  contain a resolution from the local governmental unit in which

22  the project is located certifying that the project is

23  consistent with local plans and regulations.

24         b.  Any person seeking to participate in this program

25  must submit an application for tax credit to the Office of

26  Tourism, Trade, and Economic Development which sets forth the

27  name of the sponsor, a description of the project, and the

28  type, value, and purpose of the contribution. The sponsor

29  shall verify the terms of the application and indicate its

30  receipt of the contribution, which verification must be in

31  writing and accompany the application for tax credit. The

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 1  person must submit a separate tax credit application to the

 2  office for each individual contribution that it makes to each

 3  individual project.

 4         c.  Any person who has received notification from the

 5  Office of Tourism, Trade, and Economic Development that a tax

 6  credit has been approved must apply to the department to

 7  receive the refund. Application must be made on the form

 8  prescribed for claiming refunds of sales and use taxes and be

 9  accompanied by a copy of the notification. A person may submit

10  only one application for refund to the department within any

11  12-month period.

12         4.  Administration.--

13         a.  The Office of Tourism, Trade, and Economic

14  Development may adopt rules pursuant to ss. 120.536(1) and

15  120.54 necessary to administer this paragraph, including rules

16  for the approval or disapproval of proposals by a person.

17         b.  The decision of the Office of Tourism, Trade, and

18  Economic Development must be in writing, and, if approved, the

19  notification shall state the maximum credit allowable to the

20  person. Upon approval, the office shall transmit a copy of the

21  decision to the Department of Revenue.

22         c.  The Office of Tourism, Trade, and Economic

23  Development shall periodically monitor all projects in a

24  manner consistent with available resources to ensure that

25  resources are used in accordance with this paragraph; however,

26  each project must be reviewed at least once every 2 years.

27         d.  The Office of Tourism, Trade, and Economic

28  Development shall, in consultation with the Department of

29  Community Affairs, the Florida Housing Finance Corporation,

30  and the statewide and regional housing and financial

31  intermediaries, market the availability of the community

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 1  contribution tax credit program to community-based

 2  organizations.

 3         5.  Expiration.--This paragraph expires June 30, 2005;

 4  however, any accrued credit carryover that is unused on that

 5  date may be used until the expiration of the 3-year carryover

 6  period for such credit.

 7         (15)  ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.--

 8         (g)  This subsection expires shall expire and be void

 9  on the date specified in s. 290.016 for the expiration of the

10  Florida Enterprise Zone Act December 31, 2005, except that:

11         1.  Paragraph (d) shall not expire; and

12         2.  Any qualified business which has been granted an

13  exemption under this subsection prior to that date shall be

14  allowed the full benefit of this exemption as if this

15  subsection had not expired on that date.

16         Section 22.  Subsections (1), (2), (6), (10), (11), and

17  (12) of section 212.096, Florida Statutes, are amended to

18  read:

19         212.096  Sales, rental, storage, use tax; enterprise

20  zone jobs credit against sales tax.--

21         (1)  For the purposes of the credit provided in this

22  section:

23         (a)  "Eligible business" means any sole proprietorship,

24  firm, partnership, corporation, bank, savings association,

25  estate, trust, business trust, receiver, syndicate, or other

26  group or combination, or successor business, located in an

27  enterprise zone. The business must demonstrate to the

28  department that the total number of full-time jobs defined

29  under paragraph (d) has increased from the average of the

30  previous 12 months. A business that created a minimum of five

31  new full-time jobs in an enterprise zone between July 1, 2000,

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 1  and December 31, 2001, is also an eligible business for

 2  purposes of the credit provided beginning January 1, 2002. An

 3  eligible business does not include any business which has

 4  claimed the credit permitted under s. 220.181 for any new

 5  business employee first beginning employment with the business

 6  after July 1, 1995.

 7         (b)  "Month" means either a calendar month or the time

 8  period from any day of any month to the corresponding day of

 9  the next succeeding month or, if there is no corresponding day

10  in the next succeeding month, the last day of the succeeding

11  month.

12         (c)  "New employee" means a person residing in an

13  enterprise zone or a participant in the welfare transition

14  program who begins employment with an eligible business after

15  July 1, 1995, and who has not been previously employed full

16  time within the preceding 12 months by the eligible business,

17  or a successor eligible business, claiming the credit allowed

18  by this section.

19         (d)  "Job Jobs" means a full-time position positions,

20  as consistent with terms used by the Agency for Workforce

21  Innovation and the United States Department of Labor for

22  purposes of unemployment compensation tax administration and

23  employment estimation resulting directly from a business

24  operation in this state. This term These terms may not include

25  a temporary construction job jobs involved with the

26  construction of facilities or any job that has jobs that have

27  previously been included in any application for tax credits

28  under s. 220.181(1). The term "jobs" also includes employment

29  of an employee leased from an employee leasing company

30  licensed under chapter 468 if such employee has been

31  

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 1  continuously leased to the employer for an average of at least

 2  36 hours per week for more than 6 months.

 3         (e)  "New job has been created" means that the total

 4  number of full-time jobs has increased in an enterprise zone

 5  from the average of the previous 12 months, as demonstrated to

 6  the department by a business located in the enterprise zone.

 7  

 8  A person shall be deemed to be employed if the person performs

 9  duties in connection with the operations of the business on a

10  regular, full-time basis, provided the person is performing

11  such duties for an average of at least 36 hours per week each

12  month. The person must be performing such duties at a business

13  site located in the enterprise zone.

14         (2)(a)  It is the legislative intent to encourage the

15  provision of meaningful employment opportunities which will

16  improve the quality of life of those employed and to encourage

17  economic expansion of enterprise zones and the state.

18  Therefore, beginning January 1, 2002, Upon an affirmative

19  showing by an eligible business to the satisfaction of the

20  department that the requirements of this section have been

21  met, the business shall be allowed a credit against the tax

22  remitted under this chapter.

23         (b)  The credit shall be computed as 20 percent of the

24  actual monthly wages paid in this state to each new employee

25  hired when a new job has been created, unless the business is

26  located within a rural enterprise zone pursuant to s.

27  290.004(6)(8), in which case the credit shall be 30 percent of

28  the actual monthly wages paid. If no less than 20 percent of

29  the employees of the business are residents of an enterprise

30  zone, excluding temporary and part-time employees, the credit

31  shall be computed as 30 percent of the actual monthly wages

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 1  paid in this state to each new employee hired when a new job

 2  has been created, unless the business is located within a

 3  rural enterprise zone, in which case the credit shall be 45

 4  percent of the actual monthly wages paid. If the new employee

 5  hired when a new job is created is a participant in the

 6  welfare transition program, the following credit shall be a

 7  percent of the actual monthly wages paid: 40 percent for $4

 8  above the hourly federal minimum wage rate; 41 percent for $5

 9  above the hourly federal minimum wage rate; 42 percent for $6

10  above the hourly federal minimum wage rate; 43 percent for $7

11  above the hourly federal minimum wage rate; and 44 percent for

12  $8 above the hourly federal minimum wage rate. For purposes of

13  this paragraph, monthly wages shall be computed as one-twelfth

14  of the expected annual wages paid to such employee. The amount

15  paid as wages to a new employee is the compensation paid to

16  such employee that is subject to unemployment tax. The credit

17  shall be allowed for up to 24 consecutive months, beginning

18  with the first tax return due pursuant to s. 212.11 after

19  approval by the department.

20         (6)  The credit provided in this section does not

21  apply:

22         (a)  For any new employee who is an owner, partner, or

23  majority stockholder of an eligible business.

24         (b)  For any new employee who is employed for any

25  period less than 3 calendar months.

26         (10)  It shall be the responsibility of each business

27  to affirmatively demonstrate to the satisfaction of the

28  department that it meets the requirements of this section.

29         (11)  Any person who fraudulently claims this credit is

30  liable for repayment of the credit plus a mandatory penalty of

31  100 percent of the credit plus interest at the rate provided

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 1  in this chapter, and such person is guilty of a misdemeanor of

 2  the second degree, punishable as provided in s. 775.082 or s.

 3  775.083.

 4         (12)  The provisions of This section, except for

 5  subsection (11), expires on the date specified in s. 290.016

 6  for the expiration of the Florida Enterprise Zone Act expire

 7  December 31, 2005.

 8         Section 23.  Paragraph (c) of subsection (6) and

 9  paragraph (c) of subsection (7) of section 220.02, Florida

10  Statutes, are amended to read:

11         220.02  Legislative intent.--

12         (6)

13         (c)  The provisions of This subsection expires on the

14  date specified in s. 290.016 for the expiration of the Florida

15  Enterprise Zone Act shall expire and be void on June 30, 2005.

16         (7)

17         (c)  The provisions of This subsection expires on the

18  date specified in s. 290.016 for the expiration of the Florida

19  Enterprise Zone Act shall expire and be void on June 30, 2005.

20         Section 24.  Paragraphs (a), (c), (d), (i), (j), (k),

21  (o), (p), (q), (t), (u), and (gg) of subsection (1) of section

22  220.03, Florida Statutes, are amended to read:

23         220.03  Definitions.--

24         (1)  SPECIFIC TERMS.--When used in this code, and when

25  not otherwise distinctly expressed or manifestly incompatible

26  with the intent thereof, the following terms shall have the

27  following meanings:

28         (a)  "Ad valorem taxes paid" means 96 percent of

29  property taxes levied for operating purposes and does not

30  include interest, penalties, or discounts foregone. In

31  addition, the term "ad valorem taxes paid," for purposes of

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 1  the credit in s. 220.182, means the ad valorem tax paid on new

 2  or additional real or personal property acquired to establish

 3  a new business or facilitate a business expansion, including

 4  pollution and waste control facilities, or any part thereof,

 5  and including one or more buildings or other structures,

 6  machinery, fixtures, and equipment. The provisions of This

 7  paragraph expires on the date specified in s. 290.016 for the

 8  expiration of the Florida Enterprise Zone Act shall expire and

 9  be void on June 30, 2005.

10         (c)  "Business" or "business firm" means any business

11  entity authorized to do business in this state as defined in

12  paragraph (e), and any bank or savings and loan association as

13  defined in s. 220.62, subject to the tax imposed by the

14  provisions of this chapter. The provisions of This paragraph

15  expires on the date specified in s. 290.016 for the expiration

16  of the Florida Enterprise Zone Act shall expire and be void on

17  June 30, 2005.

18         (d)  "Community contribution" means the grant by a

19  business firm of any of the following items:

20         1.  Cash or other liquid assets.

21         2.  Real property.

22         3.  Goods or inventory.

23         4.  Other physical resources as identified by the

24  department.

25  

26  The provisions of This paragraph expires on the date specified

27  in s. 290.016 for the expiration of the Florida Enterprise

28  Zone Act shall expire and be void on June 30, 2005.

29         (i)  "Emergency," as used in s. 220.02 and in paragraph

30  (u) of this subsection, means occurrence of widespread or

31  severe damage, injury, or loss of life or property proclaimed

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 1  pursuant to s. 14.022 or declared pursuant to s. 252.36. The

 2  provisions of This paragraph expires on the date specified in

 3  s. 290.016 for the expiration of the Florida Enterprise Zone

 4  Act shall expire and be void on June 30, 2005.

 5         (j)  "Enterprise zone" means an area in the state

 6  designated pursuant to s. 290.0065. The provisions of This

 7  paragraph expires on the date specified in s. 290.016 for the

 8  expiration of the Florida Enterprise Zone Act shall expire and

 9  be void on June 30, 2005.

10         (k)  "Expansion of an existing business," for the

11  purposes of the enterprise zone property tax credit, means any

12  business entity authorized to do business in this state as

13  defined in paragraph (e), and any bank or savings and loan

14  association as defined in s. 220.62, subject to the tax

15  imposed by the provisions of this chapter, located in an

16  enterprise zone, which expands by or through additions to real

17  and personal property and which establishes five or more new

18  jobs to employ five or more additional full-time employees at

19  such location. The provisions of This paragraph expires on the

20  date specified in s. 290.016 for the expiration of the Florida

21  Enterprise Zone Act shall expire and be void on June 30, 2005.

22         (o)  "Local government" means any county or

23  incorporated municipality in the state. The provisions of This

24  paragraph expires on the date specified in s. 290.016 for the

25  expiration of the Florida Enterprise Zone Act shall expire and

26  be void on June 30, 2005.

27         (p)  "New business," for the purposes of the enterprise

28  zone property tax credit, means any business entity authorized

29  to do business in this state as defined in paragraph (e), or

30  any bank or savings and loan association as defined in s.

31  220.62, subject to the tax imposed by the provisions of this

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 1  chapter, first beginning operations on a site located in an

 2  enterprise zone and clearly separate from any other commercial

 3  or industrial operations owned by the same entity, bank, or

 4  savings and loan association and which establishes five or

 5  more new jobs to employ five or more additional full-time

 6  employees at such location. The provisions of This paragraph

 7  expires on the date specified in s. 290.016 for the expiration

 8  of the Florida Enterprise Zone Act shall expire and be void on

 9  June 30, 2005.

10         (q)  "New employee," for the purposes of the enterprise

11  zone jobs credit, means a person residing in an enterprise

12  zone or a participant in the welfare transition program who is

13  employed at a business located in an enterprise zone who

14  begins employment in the operations of the business after July

15  1, 1995, and who has not been previously employed full time

16  within the preceding 12 months by the business or a successor

17  business claiming the credit pursuant to s. 220.181. A person

18  shall be deemed to be employed by such a business if the

19  person performs duties in connection with the operations of

20  the business on a full-time basis, provided she or he is

21  performing such duties for an average of at least 36 hours per

22  week each month. The person must be performing such duties at

23  a business site located in an enterprise zone. The provisions

24  of This paragraph expires on the date specified in s. 290.016

25  for the expiration of the Florida Enterprise Zone Act shall

26  expire and be void on June 30, 2005.

27         (t)  "Project" means any activity undertaken by an

28  eligible sponsor, as defined in s. 220.183(2)(c), which is

29  designed to construct, improve, or substantially rehabilitate

30  housing that is affordable to low-income or very-low-income

31  households as defined in s. 420.9071(19) and (28); designed to

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 1  provide commercial, industrial, or public resources and

 2  facilities; or designed to improve entrepreneurial and

 3  job-development opportunities for low-income persons. A

 4  project may be the investment necessary to increase access to

 5  high-speed broadband capability in rural communities with

 6  enterprise zones, including projects that result in

 7  improvements to communications assets that are owned by a

 8  business. A project may include the provision of museum

 9  educational programs and materials that are directly related

10  to any project approved between January 1, 1996, and December

11  31, 1999, and located in an enterprise zone that was

12  designated pursuant to s. 290.0065 as referenced in s.

13  290.00675. This paragraph does not preclude projects that

14  propose to construct or rehabilitate low-income or

15  very-low-income housing on scattered sites. The Office of

16  Tourism, Trade, and Economic Development may reserve up to 50

17  percent of the available annual tax credits under s. 220.181

18  for housing for very-low-income households pursuant to s.

19  420.9071(28) for the first 6 months of the fiscal year. With

20  respect to housing, contributions may be used to pay the

21  following eligible project-related activities:

22         1.  Project development, impact, and management fees

23  for low-income or very-low-income housing projects;

24         2.  Down payment and closing costs for eligible

25  persons, as defined in s. 420.9071(19) and (28);

26         3.  Administrative costs, including housing counseling

27  and marketing fees, not to exceed 10 percent of the community

28  contribution, directly related to low-income or

29  very-low-income projects; and

30         4.  Removal of liens recorded against residential

31  property by municipal, county, or special-district local

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 1  governments when satisfaction of the lien is a necessary

 2  precedent to the transfer of the property to an eligible

 3  person, as defined in s. 420.9071(19) and (28), for the

 4  purpose of promoting home ownership. Contributions for lien

 5  removal must be received from a nonrelated third party.

 6  

 7  The provisions of This paragraph expires on the date specified

 8  in s. 290.016 for the expiration of the Florida Enterprise

 9  Zone Act shall expire and be void on June 30, 2005.

10         (u)  "Rebuilding of an existing business" means

11  replacement or restoration of real or tangible property

12  destroyed or damaged in an emergency, as defined in paragraph

13  (i), after July 1, 1995, in an enterprise zone, by a business

14  entity authorized to do business in this state as defined in

15  paragraph (e), or a bank or savings and loan association as

16  defined in s. 220.62, subject to the tax imposed by the

17  provisions of this chapter, located in the enterprise zone.

18  The provisions of This paragraph expires on the date specified

19  in s. 290.016 for the expiration of the Florida Enterprise

20  Zone Act shall expire and be void on June 30, 2005.

21         (gg)  "Job Jobs" means a full-time position positions,

22  as consistent with terms used by the Agency for Workforce

23  Innovation and the United States Department of Labor for

24  purposes of unemployment compensation tax administration and

25  employment estimation resulting directly from business

26  operations in this state. The term These terms may not include

27  a temporary construction job jobs involved with the

28  construction of facilities or any job jobs that has have

29  previously been included in any application for tax credits

30  under s. 212.096. The term "jobs" also includes employment of

31  an employee leased from an employee leasing company licensed

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 1  under chapter 468 if the employee has been continuously leased

 2  to the employer for an average of at least 36 hours per week

 3  for more than 6 months.

 4         Section 25.  Subsections (1) and (9) of section

 5  220.181, Florida Statutes, are amended to read:

 6         220.181  Enterprise zone jobs credit.--

 7         (1)(a)  Beginning January 1, 2002, There shall be

 8  allowed a credit against the tax imposed by this chapter to

 9  any business located in an enterprise zone which demonstrates

10  to the department that the total number of full-time jobs has

11  increased from the average of the previous 12 months. A

12  business that created a minimum of five new full-time jobs in

13  an enterprise zone between July 1, 2000, and December 31,

14  2001, may also be eligible to claim the credit for eligible

15  employees under the provisions that took effect January 1,

16  2002. The credit shall be computed as 20 percent of the actual

17  monthly wages paid in this state to each new employee hired

18  when a new job has been created, as defined under s.

19  220.03(1)(ff), unless the business is located in a rural

20  enterprise zone, pursuant to s. 290.004(6)(8), in which case

21  the credit shall be 30 percent of the actual monthly wages

22  paid. If no less than 20 percent of the employees of the

23  business are residents of an enterprise zone, excluding

24  temporary and part-time employees, the credit shall be

25  computed as 30 percent of the actual monthly wages paid in

26  this state to each new employee hired when a new job has been

27  created, unless the business is located in a rural enterprise

28  zone, in which case the credit shall be 45 percent of the

29  actual monthly wages paid, for a period of up to 24

30  consecutive months. If the new employee hired when a new job

31  is created is a participant in the welfare transition program,

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 1  the following credit shall be a percent of the actual monthly

 2  wages paid: 40 percent for $4 above the hourly federal minimum

 3  wage rate; 41 percent for $5 above the hourly federal minimum

 4  wage rate; 42 percent for $6 above the hourly federal minimum

 5  wage rate; 43 percent for $7 above the hourly federal minimum

 6  wage rate; and 44 percent for $8 above the hourly federal

 7  minimum wage rate.

 8         (b)  This credit applies only with respect to wages

 9  subject to unemployment tax. The credit provided in this

10  section and does not apply:

11         1.  For any employee who is an owner, partner, or

12  majority stockholder of an eligible business.

13         2.  For any new employee who is employed for any period

14  less than 3 full months.

15         (c)  If this credit is not fully used in any one year,

16  the unused amount may be carried forward for a period not to

17  exceed 5 years. The carryover credit may be used in a

18  subsequent year when the tax imposed by this chapter for such

19  year exceeds the credit for such year after applying the other

20  credits and unused credit carryovers in the order provided in

21  s. 220.02(8).

22         (9)  The provisions of This section, except paragraph

23  (1)(c) and subsection (8), expires on the date specified in s.

24  290.016 for the expiration of the Florida Enterprise Zone Act

25  shall expire and be void on June 30, 2005, and a no business

26  may not shall be allowed to begin claiming the such enterprise

27  zone jobs credit after that date; however, the expiration of

28  this section does shall not affect the operation of any credit

29  for which a business has qualified under this section before

30  that date prior to June 30, 2005, or any carryforward of

31  unused credit amounts as provided in paragraph (1)(c).

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 1         Section 26.  Subsection (14) of section 220.182,

 2  Florida Statutes, is amended to read:

 3         220.182  Enterprise zone property tax credit.--

 4         (14)  The provisions of This section expires on the

 5  date specified in s. 290.016 for the expiration of the Florida

 6  Enterprise Zone Act shall expire and be void on June 30, 2005,

 7  and a no business may not shall be allowed to begin claiming

 8  the such enterprise zone property tax credit after that date;

 9  however, the expiration of this section does shall not affect

10  the operation of any credit for which a business has qualified

11  under this section before that date prior to June 30, 2005, or

12  any carryforward of unused credit amounts as provided in

13  paragraph (1)(b).

14         Section 27.  Paragraph (c) of subsection (5) of section

15  288.1175, Florida Statutes, is amended to read:

16         288.1175  Agriculture education and promotion

17  facility.--

18         (5)  The department shall competitively evaluate

19  applications for funding of an agriculture education and

20  promotion facility. If the number of applicants exceeds three,

21  the department shall rank the applications based upon criteria

22  developed by the department, with priority given in descending

23  order to the following items:

24         (c)  The location of the facility in a brownfield site

25  as defined in s. 376.79(3), a rural enterprise zone as defined

26  in s. 290.004(6)(8), an agriculturally depressed area as

27  defined in s. 570.242(1), a redevelopment area established

28  pursuant to s. 373.461(5)(g), or a county that has lost its

29  agricultural land to environmental restoration projects.

30         Section 28.  Subsection (2) of section 370.28, Florida

31  Statutes, is amended to read:

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 1         370.28  Enterprise zone designation; communities

 2  adversely impacted by net limitations.--

 3         (2)(a)  Such communities having a population of fewer

 4  less than 7,500 persons and such communities in rural and

 5  coastal counties with a county population of fewer less than

 6  25,000 may apply to the Office of Tourism, Trade, and Economic

 7  Development by August 15, 1996, for the designation of an area

 8  as an enterprise zone. The community must comply with the

 9  requirements of s. 290.0055, except that, for a community

10  having a total population of 7,500 persons or more but fewer

11  less than 20,000 persons, the selected area may shall not

12  exceed 5 square miles. Notwithstanding the provisions of s.

13  290.0065, limiting the total number of enterprise zones

14  designated and the number of enterprise zones within a

15  population category, the Office of Tourism, Trade, and

16  Economic Development may designate an enterprise zone in eight

17  of the identified communities. The governing body having

18  jurisdiction over such area shall create an enterprise zone

19  development agency pursuant to s. 290.0056 and submit a

20  strategic plan pursuant to s. 290.0057. Enterprise zones

21  designated pursuant to this section shall be effective January

22  1, 1997. Any enterprise zone designated under this paragraph

23  having an effective date on or before January 1, 2005, shall

24  continue to exist until, and shall terminate December 31,

25  2005, but shall cease to exist on December 31, 2005. Any

26  enterprise zone redesignated on or after January 1, 2006, must

27  do so in accordance with the Florida Enterprise Zone Act.

28         (b)  Notwithstanding any provisions of this section to

29  the contrary, communities in coastal counties with a county

30  population greater than 20,000, which can demonstrate that the

31  community has historically been a fishing community and has

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 1  therefore had a direct adverse impact from the adoption of the

 2  constitutional amendment limiting the use of nets, shall also

 3  be eligible to apply for designation of an area as an

 4  enterprise zone. The community must comply with the

 5  requirements of s. 290.0055, except s. 290.0055(3). Such

 6  communities shall apply to the Office of Tourism, Trade, and

 7  Economic Development by August 15, 1996. The office may

 8  designate one enterprise zone under this paragraph, which

 9  shall be effective January 1, 1997, and which shall be in

10  addition to the eight zones authorized under paragraph (a).

11  Any enterprise zone designated under this paragraph having an

12  effective date on or before January 1, 2005, shall continue to

13  exist until December 31, 2005, but shall cease to exist on

14  that date. Any enterprise zone redesignated on or after

15  January 1, 2006, must do so in accordance with the Florida

16  Enterprise Zone Act. Such enterprise zone shall terminate

17  December 31, 2005. The governing body having jurisdiction over

18  such area shall create an enterprise zone development agency

19  pursuant to s. 290.0056 and submit a strategic plan pursuant

20  to s. 290.0057.

21         Section 29.  Sections 290.00555, 290.0067, 290.00675,

22  290.00676, 290.00678, 290.00679, 290.0068, 290.00685,

23  290.00686, 290.00687, 290.00688, 290.00689, 290.0069,

24  290.00691, 290.00692, 290.00693, 290.00694, 290.00695,

25  290.00696, 290.00697, 290.00698, 290.00699, 290.00701,

26  290.00702, 290.00703, 290.00704, 290.00705, 290.00706,

27  290.00707, 290.00708, 290.00709, 290.009, and 290.015, Florida

28  Statutes, are repealed.

29         Section 30.  (1)  Notwithstanding any other law to the

30  contrary, any business that has created a new job, as defined

31  in section 212.096(1)(e), Florida Statutes (2004), and hired

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 1  any new employee, as defined in paragraph 212.096(1)(c),

 2  Florida Statutes (2004), on or before December 31, 2005, for

 3  which a credit may be claimed under section 212.096, Florida

 4  Statutes (2004), and paid wages after December 31, 2005, for

 5  any creditable month under section 212.096, Florida Statutes

 6  (2004), is entitled to apply for, qualify for, and avail

 7  itself of the credit under section 212.096, Florida Statutes

 8  (2004), as if that section remained in effect, unaffected by

 9  other sections of this act, until such time as the business

10  has received the maximum credit allowed pursuant to section

11  212.096, Florida Statutes (2004), as it existed on December

12  31, 2005. A business may not receive a credit pursuant to this

13  subsection for any employee hired after October 1, 2005.

14         (2)  Notwithstanding any other law to the contrary, any

15  business that has created a new job, as defined in section

16  220.03(1)(ff), Florida Statutes (2004), and hired any new

17  employee, as defined in section 220.03(1)(q), Florida Statutes

18  (2004), on or before December 31, 2005, for which a credit may

19  be claimed under section 220.181, Florida Statutes (2004), and

20  paid wages after December 31, 2005, for any creditable month

21  under section 220.181, Florida Statutes (2004), is entitled to

22  apply for, qualify for, and avail itself of the credit under

23  section 220.181, Florida Statutes (2004), as if that section

24  remained in effect, unaffected by other sections of this act,

25  until such time as the business has received the maximum

26  credit allowed pursuant to section 220.181, Florida Statutes

27  (2004), as it existed on December 31, 2005. A business may not

28  receive a credit pursuant to this subsection for any employee

29  hired after October 1, 2005.

30         (3)  Notwithstanding any other law to the contrary, any

31  business that has substantially completed improvements on or

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 1  before December 31, 2005, for a new or expanding business, as

 2  defined in section 196.012, Florida Statutes (2004), in an

 3  enterprise zone is entitled to apply, on or before December

 4  31, 2006, for an economic development ad valorem tax exemption

 5  under section 196.1995(3), Florida Statutes (2004), and if the

 6  exemption is granted, to avail itself of the full benefit of

 7  the exemption pursuant to that section, as if that section

 8  remained in effect, unaffected by other sections of this act

 9  until such time as the business has received the maximum

10  exemption allowed pursuant to section 196.1995(3), Florida

11  Statutes (2004), as it existed on December 31, 2005. In

12  addition, if such exemption is granted, the business is

13  entitled to qualify for and to avail itself of the credit in

14  section 220.182, Florida Statutes (2004), as if that section

15  remained in effect, unaffected by other sections of this act,

16  until such time as the business has received the maximum

17  credit allowed pursuant to section 220.182, Florida Statutes

18  (2004), as it existed on December 31, 2005.

19         (4)  Notwithstanding any other law to the contrary, for

20  any business that has made a community contribution, as

21  defined by section 220.03(1)(d), Florida Statutes (2004), on

22  or before December 31, 2005, and has received an approval

23  letter from the Office of Tourism, Trade, and Economic

24  Development, the provisions of section 220.183(1)(e), Florida

25  Statutes (2004), remain in effect, unaffected by other

26  sections of this act, until such time as the business has

27  received the maximum credit allowed pursuant to section

28  220.183, Florida Statutes (2004), as it existed on December

29  31, 2005.

30         (5)  Notwithstanding any other law to the contrary, for

31  any business that has made a community contribution, as

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 1  defined by section 212.08(5)(q)2.a., Florida Statutes (2004),

 2  on or before December 31, 2005, and has received an approval

 3  letter from the Office of Tourism, Trade, and Economic

 4  Development, the credit carryover provisions of section

 5  212.08(5)(q)1.b., Florida Statutes (2004), remain in effect,

 6  unaffected by other sections of this act, until such time as

 7  the business has received the maximum credit allowed pursuant

 8  to section 212.08(5)(q), Florida Statutes (2004), as it

 9  existed on December 31, 2005.

10         (6)  Notwithstanding any other law to the contrary, for

11  any business that has made a community contribution, as

12  defined by section 624.5105(5)(a), Florida Statutes (2004), on

13  or before December 31, 2005, and has received an approval

14  letter from the Office of Tourism, Trade, and Economic

15  Development, the credit carryover provisions of section

16  624.5105(1)(e), Florida Statutes (2004), remain in effect,

17  unaffected by other sections of this act, until such time as

18  the business has received the maximum credit allowed pursuant

19  to section 624.5105, Florida Statutes (2004), as it existed on

20  December 31, 2005.

21         (7)  Notwithstanding any other law to the contrary, for

22  any business that has qualified for the exemption pursuant to

23  section 212.08(15), Florida Statutes (2004), the provisions of

24  section 212.08(15)(g), Florida Statutes (2004), remain in

25  effect, unaffected by other sections of this act, until such

26  time as the business has received the maximum credit allowed

27  pursuant to section 212.08(15), Florida Statutes (2004), as it

28  existed on December 31, 2005.

29         Section 31.  Except as otherwise expressly provided in

30  this act, this act shall take effect July 1, 2005.

31  

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 1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 2                          CS/CS/SB 1770

 3                                 

 4  This committee substitute restores a provision in current law
    which provides a tax credit for business property having a
 5  sales price of $5,000 or more per unit.

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