| 1 | A bill to be entitled |
| 2 | An act relating to enterprise zone jobs credit against |
| 3 | sales tax; amending s. 212.096, F.S.; revising the |
| 4 | definition of the term "job" to include employment of |
| 5 | employees by certain corporations in an enterprise zone; |
| 6 | providing an effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Paragraph (d) of subsection (1) of section |
| 11 | 212.096, Florida Statutes, is amended to read: |
| 12 | 212.096 Sales, rental, storage, use tax; enterprise zone |
| 13 | jobs credit against sales tax.-- |
| 14 | (1) For the purposes of the credit provided in this |
| 15 | section: |
| 16 | (d) "Job" means a full-time position, as consistent with |
| 17 | terms used by the Agency for Workforce Innovation and the United |
| 18 | States Department of Labor for purposes of unemployment |
| 19 | compensation tax administration and employment estimation |
| 20 | resulting directly from a business operation in this state. This |
| 21 | term may not include a temporary construction job involved with |
| 22 | the construction of facilities or any job that has previously |
| 23 | been included in any application for tax credits under s. |
| 24 | 220.181(1). The term also includes employment of an employee |
| 25 | leased from an employee leasing company licensed under chapter |
| 26 | 468 if such employee has been continuously leased to the |
| 27 | employer for an average of at least 36 hours per week for more |
| 28 | than 6 months. The term also includes employment of an employee |
| 29 | by two or more related corporations that participate in a common |
| 30 | paymaster arrangement as defined in s. 443.1216, if such |
| 31 | employee is continuously employed within an enterprise zone in |
| 32 | the operations of those corporations for an average of at least |
| 33 | 36 hours per week each month. All other requirements of this |
| 34 | section apply to such employees and to such corporations. |
| 35 |
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| 36 | A person shall be deemed to be employed if the person performs |
| 37 | duties in connection with the operations of the business on a |
| 38 | regular, full-time basis, provided the person is performing such |
| 39 | duties for an average of at least 36 hours per week each month. |
| 40 | The person must be performing such duties at a business site |
| 41 | located in the enterprise zone. |
| 42 | Section 2. This act shall take effect July 1, 2008. |