Florida Senate - 2009                        COMMITTEE AMENDMENT
       Bill No. SB 2034
       
       
       
       
       
       
                                Barcode 175088                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  03/17/2009           .                                
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       The Committee on Commerce (Garcia) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 462 and 463
    4  insert:
    5         Section 2. Subsection (6) of section 166.231, Florida
    6  Statutes, is amended to read:
    7         166.231 Municipalities; public service tax.—
    8         (6) A municipality may exempt from the tax imposed by this
    9  section any amount up to, and including, the total amount of
   10  electricity, metered natural gas, liquefied petroleum gas either
   11  metered or bottled, or manufactured gas either metered or
   12  bottled purchased per month, or reduce the rate of taxation on
   13  the purchase of such electricity or gas when purchased by an
   14  industrial consumer which uses the electricity or gas directly
   15  in industrial manufacturing, processing, compounding, or a
   16  production process, at a fixed location in the municipality, of
   17  items of tangible personal property for sale. The municipality
   18  shall establish the requirements for qualification for this
   19  exemption in the manner prescribed by ordinance. Possession by a
   20  seller of a written certification by the purchaser, certifying
   21  the purchaser’s entitlement to an exemption permitted by this
   22  subsection, relieves the seller from the responsibility of
   23  collecting the tax on the nontaxable amounts, and the
   24  municipality shall look solely to the purchaser for recovery of
   25  such tax if it determines that the purchaser was not entitled to
   26  the exemption. Any municipality granting an exemption pursuant
   27  to this subsection shall grant the exemption to all companies
   28  classified in the same five-digit NAICS SIC Industry Major Group
   29  Number.
   30         Section 3. Paragraph (i) of subsection (1) of section
   31  212.05, Florida Statutes, is amended to read:
   32         212.05 Sales, storage, use tax.—It is hereby declared to be
   33  the legislative intent that every person is exercising a taxable
   34  privilege who engages in the business of selling tangible
   35  personal property at retail in this state, including the
   36  business of making mail order sales, or who rents or furnishes
   37  any of the things or services taxable under this chapter, or who
   38  stores for use or consumption in this state any item or article
   39  of tangible personal property as defined herein and who leases
   40  or rents such property within the state.
   41         (1) For the exercise of such privilege, a tax is levied on
   42  each taxable transaction or incident, which tax is due and
   43  payable as follows:
   44         (i)1. At the rate of 6 percent on charges for all:
   45         a. Detective, burglar protection, and other protection
   46  services (NAICS National SIC Industry Numbers 561611, 561612,
   47  561613, 7381 and 561621 7382). Any law enforcement officer, as
   48  defined in s. 943.10, who is performing approved duties as
   49  determined by his or her local law enforcement agency in his or
   50  her capacity as a law enforcement officer, and who is subject to
   51  the direct and immediate command of his or her law enforcement
   52  agency, and in the law enforcement officer’s uniform as
   53  authorized by his or her law enforcement agency, is performing
   54  law enforcement and public safety services and is not performing
   55  detective, burglar protection, or other protective services, if
   56  the law enforcement officer is performing his or her approved
   57  duties in a geographical area in which the law enforcement
   58  officer has arrest jurisdiction. Such law enforcement and public
   59  safety services are not subject to tax irrespective of whether
   60  the duty is characterized as “extra duty,” “off-duty,” or
   61  “secondary employment,” and irrespective of whether the officer
   62  is paid directly or through the officer’s agency by an outside
   63  source. The term “law enforcement officer” includes full-time or
   64  part-time law enforcement officers, and any auxiliary law
   65  enforcement officer, when such auxiliary law enforcement officer
   66  is working under the direct supervision of a full-time or part
   67  time law enforcement officer.
   68         b. Nonresidential cleaning and nonresidential pest control
   69  services (NAICS National Numbers 561710, 561720, and 561790 SIC
   70  Industry Group Number 734).
   71         2. As used in this paragraph, “NAICS SIC” means those
   72  classifications contained in the North American Industry
   73  Standard Industrial Classification System Manual, 1987, as
   74  published by the Office of Management and Budget, Executive
   75  Office of the President.
   76         3. Charges for detective, burglar protection, and other
   77  protection security services performed in this state but used
   78  outside this state are exempt from taxation. Charges for
   79  detective, burglar protection, and other protection security
   80  services performed outside this state and used in this state are
   81  subject to tax.
   82         4. If a transaction involves both the sale or use of a
   83  service taxable under this paragraph and the sale or use of a
   84  service or any other item not taxable under this chapter, the
   85  consideration paid must be separately identified and stated with
   86  respect to the taxable and exempt portions of the transaction or
   87  the entire transaction shall be presumed taxable. The burden
   88  shall be on the seller of the service or the purchaser of the
   89  service, whichever applicable, to overcome this presumption by
   90  providing documentary evidence as to which portion of the
   91  transaction is exempt from tax. The department is authorized to
   92  adjust the amount of consideration identified as the taxable and
   93  exempt portions of the transaction; however, a determination
   94  that the taxable and exempt portions are inaccurately stated and
   95  that the adjustment is applicable must be supported by
   96  substantial competent evidence.
   97         5. Each seller of services subject to sales tax pursuant to
   98  this paragraph shall maintain a monthly log showing each
   99  transaction for which sales tax was not collected because the
  100  services meet the requirements of subparagraph 3. for out-of
  101  state use. The log must identify the purchaser’s name, location
  102  and mailing address, and federal employer identification number,
  103  if a business, or the social security number, if an individual,
  104  the service sold, the price of the service, the date of sale,
  105  the reason for the exemption, and the sales invoice number. The
  106  monthly log shall be maintained pursuant to the same
  107  requirements and subject to the same penalties imposed for the
  108  keeping of similar records pursuant to this chapter.
  109         Section 4. Paragraphs (ff), (xx), and (yy) of subsection
  110  (7) of section 212.08, Florida Statutes, are amended to read:
  111         212.08 Sales, rental, use, consumption, distribution, and
  112  storage tax; specified exemptions.—The sale at retail, the
  113  rental, the use, the consumption, the distribution, and the
  114  storage to be used or consumed in this state of the following
  115  are hereby specifically exempt from the tax imposed by this
  116  chapter.
  117         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  118  entity by this chapter do not inure to any transaction that is
  119  otherwise taxable under this chapter when payment is made by a
  120  representative or employee of the entity by any means,
  121  including, but not limited to, cash, check, or credit card, even
  122  when that representative or employee is subsequently reimbursed
  123  by the entity. In addition, exemptions provided to any entity by
  124  this subsection do not inure to any transaction that is
  125  otherwise taxable under this chapter unless the entity has
  126  obtained a sales tax exemption certificate from the department
  127  or the entity obtains or provides other documentation as
  128  required by the department. Eligible purchases or leases made
  129  with such a certificate must be in strict compliance with this
  130  subsection and departmental rules, and any person who makes an
  131  exempt purchase with a certificate that is not in strict
  132  compliance with this subsection and the rules is liable for and
  133  shall pay the tax. The department may adopt rules to administer
  134  this subsection.
  135         (ff) Certain electricity or steam uses.—
  136         1. Subject to the provisions of subparagraph 4., charges
  137  for electricity or steam used to operate machinery and equipment
  138  at a fixed location in this state when such machinery and
  139  equipment is used to manufacture, process, compound, produce, or
  140  prepare for shipment items of tangible personal property for
  141  sale, or to operate pollution control equipment, recycling
  142  equipment, maintenance equipment, or monitoring or control
  143  equipment used in such operations are exempt to the extent
  144  provided in this paragraph. If 75 percent or more of the
  145  electricity or steam used at the fixed location is used to
  146  operate qualifying machinery or equipment, 100 percent of the
  147  charges for electricity or steam used at the fixed location are
  148  exempt. If less than 75 percent but 50 percent or more of the
  149  electricity or steam used at the fixed location is used to
  150  operate qualifying machinery or equipment, 50 percent of the
  151  charges for electricity or steam used at the fixed location are
  152  exempt. If less than 50 percent of the electricity or steam used
  153  at the fixed location is used to operate qualifying machinery or
  154  equipment, none of the charges for electricity or steam used at
  155  the fixed location are exempt.
  156         2. This exemption applies only to industries classified
  157  under NAICS Sector SIC Industry Major Group Numbers 21, 31, 32,
  158  and 33 and NAICS National Numbers 113310, 238910, 488390,
  159  511110, 511120, 511130, 511140, 511191, 511199, 512220, 512230,
  160  519130, 541360, 541710, and 811490 10, 12, 13, 14, 20, 22, 23,
  161  24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and
  162  39 and Industry Group Number 212. As used in this paragraph,
  163  “NAICS SIC” means those classifications contained in the North
  164  American Industry Standard Industrial Classification System
  165  Manual, 1987, as published by the Office of Management and
  166  Budget, Executive Office of the President.
  167         3. Possession by a seller of a written certification by the
  168  purchaser, certifying the purchaser’s entitlement to an
  169  exemption permitted by this subsection, relieves the seller from
  170  the responsibility of collecting the tax on the nontaxable
  171  amounts, and the department shall look solely to the purchaser
  172  for recovery of such tax if it determines that the purchaser was
  173  not entitled to the exemption.
  174         4. Such exemption shall be applied as follows: beginning
  175  July 1, 2000, 100 percent of the charges for such electricity or
  176  steam shall be exempt.
  177         (xx) Certain repair and labor charges.—
  178         1. Subject to the provisions of subparagraphs 2. and 3.,
  179  there is exempt from the tax imposed by this chapter all labor
  180  charges for the repair of, and parts and materials used in the
  181  repair of and incorporated into, industrial machinery and
  182  equipment which is used for the manufacture, processing,
  183  compounding, production, or preparation for shipping of items of
  184  tangible personal property at a fixed location within this
  185  state.
  186         2. This exemption applies only to industries classified
  187  under NAICS Sector SIC Industry Major Group Numbers 21, 31, 32,
  188  and 33 and NAICS National Numbers 113310, 238910, 488390,
  189  511110, 511120, 511130, 511140, 511191, 511199, 512220, 512230,
  190  519130, 541360, 541710, and 811490 10, 12, 13, 14, 20, 22, 23,
  191  24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and
  192  39 and Industry Group Number 212. As used in this subparagraph,
  193  “NAICS SIC” means those classifications contained in the North
  194  American Industry Standard Industrial Classification System
  195  Manual, 1987, as published by the Office of Management and
  196  Budget, Executive Office of the President.
  197         3. This exemption shall be applied as follows:
  198         a. Beginning July 1, 2000, 50 percent of such charges for
  199  repair parts and labor shall be exempt.
  200         b. Beginning July 1, 2001, 75 percent of such charges for
  201  repair parts and labor shall be exempt.
  202         c. Beginning July 1, 2002, 100 percent of such charges for
  203  repair parts and labor shall be exempt.
  204         (yy) Film and other printing supplies.—Also exempt are the
  205  following materials purchased, produced, or created by
  206  businesses classified under NAICS National SIC Industry Numbers
  207  323110, 323111, 323112, 323113, 323114, 323115, 323116, 323118,
  208  323119, 323121, 323122, 511191, and 519130 275, 276, 277, 278,
  209  or 279 for use in producing graphic matter for sale: film,
  210  photographic paper, dyes used for embossing and engraving,
  211  artwork, typography, lithographic plates, and negatives. As used
  212  in this paragraph, “NAICS SIC” means those classifications
  213  contained in the North American Industry Standard Industrial
  214  Classification System Manual, 1987, as published by the Office
  215  of Management and Budget, Executive Office of the President.
  216         Section 5. Paragraph (a) of subsection (1) and paragraph
  217  (b) of subsection (10)of section 212.097, Florida Statutes, is
  218  amended to read:
  219         212.097 Urban High-Crime Area Job Tax Credit Program.—
  220         (1) As used in this section, the term:
  221         (a) “Eligible business” means any sole proprietorship,
  222  firm, partnership, or corporation that is located in a qualified
  223  county and is predominantly engaged in, or is headquarters for a
  224  business predominantly engaged in, activities usually provided
  225  for consideration by firms classified within the following North
  226  American Industry Classification System standard industrial
  227  classifications: NAICS Sector Number 11 SIC 01-SIC 09
  228  (agriculture, forestry, and fishing, and hunting); NAICS Sector
  229  Numbers 31-33 and NAICS National Numbers 212324, 212325, 212393,
  230  and 212399 SIC 20-SIC 39 (manufacturing); NAICS National Numbers
  231  212324, 441110, 441120, 441210, 441221, 441222, 441229, 441310,
  232  441320, 442110, 442210, 442291, 442299, 443111, 443112, 443120,
  233  443130, 444110, 444120, 444130, 444190, 444210, 444220, 445110,
  234  445120, 445210, 445220, 445230, 445291, 445292, 445299, 445310,
  235  446110, 446120, 446130, 446191, 446199, 447110, 447190, 448110,
  236  448120, 448130, 448140, 448150, 448190, 448210, 448310, 448320,
  237  451110, 451120, 451130, 451140, 451211, 451212, 451220, 452111,
  238  452112, 452910, 452990, 453110, 453210, 453220, 453310, 453910,
  239  453920, 453930, 453991, 453998, 454111, 454112, 454113, 454210,
  240  454311, 454312, 454319, 454390, 488390, 511110, 511120, 511130,
  241  511140, 511191, 511199, 512220, 512230, 519130, 522298, 541320,
  242  541710, 541940, 561730, 722213, 722330, 811490, and 812910 SIC
  243  52-SIC 57 and SIC 59 (retail); NAICS National Numbers 493110,
  244  493120, 493130, 493190, and 531130 SIC 422 (public warehousing
  245  and storage); NAICS National Numbers 721110, 721120, 721191,
  246  721199, 721211, 721214, and 721310 SIC 70 (hotels and other
  247  lodging places); NAICS National Number 541710 SIC 7391 (research
  248  and development); NAICS National Numbers 334612, 512110, 512191,
  249  512199, 532220, 532490, 541214, 541690, 561310, and 711510 SIC
  250  781 (motion picture production and allied services); NAICS
  251  National Number 713910 SIC 7992 (public golf courses); and NAICS
  252  National Number 713110 SIC 7996 (amusement parks). A call center
  253  or similar customer service operation that services a multistate
  254  market or international market is also an eligible business. In
  255  addition, the Office of Tourism, Trade, and Economic Development
  256  may, as part of its final budget request submitted pursuant to
  257  s. 216.023, recommend additions to or deletions from the list of
  258  standard industrial classifications used to determine an
  259  eligible business, and the Legislature may implement such
  260  recommendations. Excluded from eligible receipts are receipts
  261  from retail sales, except such receipts for NAICS National
  262  Numbers 311330, 311340, 311811, 314121, 314129, 315222, 315233,
  263  327112, 337110, 337121, 337122, 339113, 339115, 441110, 441120,
  264  441210, 441221, 441222, 441229, 441310, 441320, 442110, 442210,
  265  442291, 442299, 443111, 443112, 443120, 443130, 444110, 444120,
  266  444130, 444190, 444210, 444220, 445110, 445120, 445210, 445220,
  267  445230, 445291, 445292, 445299, 445310, 446110, 446120, 446130,
  268  446191, 446199, 447110, 447190, 448110, 448120, 448130, 448140,
  269  448150, 448190, 448210, 448310, 448320, 451110, 451120, 451130,
  270  451140, 451211, 451212, 451220, 452111, 452112, 452910, 452990,
  271  453110, 453210, 453220, 453310, 453910, 453920, 453930, 453991,
  272  453998, 454111, 454112, 454113, 454210, 454311, 454312, 454319,
  273  454390, 522298, 722213, and 722330 SIC 52-SIC 57 and SIC 59
  274  (retail), hotels and other lodging places classified in NAICS
  275  National Numbers 721110, 721120, 721191, 721199, 721211, 721214,
  276  and 721310 SIC 70, public golf courses in NAICS National Number
  277  713910 SIC 7992, and amusement parks in NAICS National Number
  278  713110 SIC 7996. For purposes of this paragraph, the term
  279  “predominantly” means that more than 50 percent of the
  280  business’s gross receipts from all sources is generated by those
  281  activities usually provided for consideration by firms in the
  282  specified standard industrial classification. The determination
  283  of whether the business is located in a qualified high-crime
  284  area and the tier ranking of that area must be based on the date
  285  of application for the credit under this section. Commonly owned
  286  and controlled entities are to be considered a single business
  287  entity.
  288         (10)
  289         (b)Applications shall be reviewed and certified pursuant to
  290  s. 288.061. Within 30 working days after receipt of an
  291  application for credit, the Office of Tourism, Trade, and
  292  Economic Development shall review the application to determine
  293  whether it contains all the information required by this
  294  subsection and meets the criteria set out in this section.
  295  Subject to the provisions of paragraph (c), the Office of
  296  Tourism, Trade, and Economic Development shall approve all
  297  applications that contain the information required by this
  298  subsection and meet the criteria set out in this section as
  299  eligible to receive a credit.
  300         Section 6. Paragraph (a) of subsection (1) of section
  301  212.098, Florida Statutes, is amended to read:
  302         212.098 Rural Job Tax Credit Program.—
  303         (1) As used in this section, the term:
  304         (a) “Eligible business” means any sole proprietorship,
  305  firm, partnership, or corporation that is located in a qualified
  306  county and is predominantly engaged in, or is headquarters for a
  307  business predominantly engaged in, activities usually provided
  308  for consideration by firms classified within the following North
  309  American Industry Classification System standard industrial
  310  classifications: NAICS Sector Number 11 and NAICS National
  311  Numbers 541320, 541940, 561730, and 812910 SIC 01-SIC 09
  312  (agriculture, forestry, and fishing, and hunting); NAICS Sector
  313  Numbers 31–33 and NAICS National Numbers 212324, 212325, 212393,
  314  212399, 488390, 511110, 511120, 511130, 511140, 511191, 511199,
  315  512220, 512230, 519130, 541710, and 811490 SIC 20-SIC 39
  316  (manufacturing); NAICS National Numbers 493110, 493120, 493130,
  317  493190, and 531130 SIC 422 (public warehousing and storage);
  318  NAICS National Numbers 721110, 721120, 721191, 721199, 721211,
  319  721214, and 721310 SIC 70 (hotels and other lodging places);
  320  NAICS National Number 541710 SIC 7391 (research and
  321  development); NAICS National Numbers 334612, 512110, 512191,
  322  512199, 532220, 532490, 541214, 541690, 561310, and 711510 SIC
  323  781 (motion picture production and allied services); NAICS
  324  National Number 713910 SIC 7992 (public golf courses); NAICS
  325  National Number 713110 SIC 7996 (amusement parks); and a
  326  targeted industry eligible for the qualified target industry
  327  business tax refund under s. 288.106. A call center or similar
  328  customer service operation that services a multistate market or
  329  an international market is also an eligible business. In
  330  addition, the Office of Tourism, Trade, and Economic Development
  331  may, as part of its final budget request submitted pursuant to
  332  s. 216.023, recommend additions to or deletions from the list of
  333  standard industrial classifications used to determine an
  334  eligible business, and the Legislature may implement such
  335  recommendations. Excluded from eligible receipts are receipts
  336  from retail sales, except such receipts for hotels and other
  337  lodging places classified in NAICS National Numbers 721110,
  338  721120, 721191, 721199, 721211, 721214, and 721310 SIC 70,
  339  public golf courses in NAICS National Number 713910 SIC 7992,
  340  and amusement parks in NAICS National Number 713110 SIC 7996.
  341  For purposes of this paragraph, the term “predominantly” means
  342  that more than 50 percent of the business’s gross receipts from
  343  all sources is generated by those activities usually provided
  344  for consideration by firms in the specified standard industrial
  345  classification. The determination of whether the business is
  346  located in a qualified county and the tier ranking of that
  347  county must be based on the date of application for the credit
  348  under this section. Commonly owned and controlled entities are
  349  to be considered a single business entity.
  350         Section 7. Paragraph (b) of subsection (5) of section
  351  220.15, Florida Statutes, is amended to read:
  352         220.15 Apportionment of adjusted federal income.—
  353         (5) The sales factor is a fraction the numerator of which
  354  is the total sales of the taxpayer in this state during the
  355  taxable year or period and the denominator of which is the total
  356  sales of the taxpayer everywhere during the taxable year or
  357  period.
  358         (b)1. Sales of tangible personal property occur in this
  359  state if the property is delivered or shipped to a purchaser
  360  within this state, regardless of the f.o.b. point, other
  361  conditions of the sale, or ultimate destination of the property,
  362  unless shipment is made via a common or contract carrier.
  363  However, for industries in NAICS National SIC Industry Number
  364  311411 2037, if the ultimate destination of the product is to a
  365  location outside this state, regardless of the method of
  366  shipment or f.o.b. point, the sale shall not be deemed to occur
  367  in this state.
  368         2. When citrus fruit is delivered by a cooperative for a
  369  grower-member, by a grower-member to a cooperative, or by a
  370  grower-participant to a Florida processor, the sales factor for
  371  the growers for such citrus fruit delivered to such processor
  372  shall be the same as the sales factor for the most recent
  373  taxable year of that processor. That sales factor, expressed
  374  only as a percentage and not in terms of the dollar volume of
  375  sales, so as to protect the confidentiality of the sales of the
  376  processor, shall be furnished on the request of such a grower
  377  promptly after it has been determined for that taxable year.
  378         3. Reimbursement of expenses under an agency contract
  379  between a cooperative, a grower-member of a cooperative, or a
  380  grower and a processor is not a sale within this state.
  381         Section 8. Subsection (5) of section 220.191, Florida
  382  Statutes, is amended to read:
  383         220.191 Capital investment tax credit.—
  384         (5) Applications shall be reviewed and certified pursuant
  385  to s. 288.061. The office, upon a recommendation by Enterprise
  386  Florida, Inc., shall first certify a business as eligible to
  387  receive tax credits pursuant to this section prior to the
  388  commencement of operations of a qualifying project, and such
  389  certification shall be transmitted to the Department of Revenue.
  390  Upon receipt of the certification, the Department of Revenue
  391  shall enter into a written agreement with the qualifying
  392  business specifying, at a minimum, the method by which income
  393  generated by or arising out of the qualifying project will be
  394  determined.
  395         Section 9. Section 288.061, Florida Statutes, is created to
  396  read:
  397         288.061 Economic development incentive application
  398  process.—
  399         (1) Within 10 business days after receiving a submitted
  400  economic development incentive application, Enterprise Florida,
  401  Inc., shall review the application and inform the applicant
  402  business whether or not its application is complete. Within 10
  403  business days after the application is deemed complete,
  404  Enterprise Florida, Inc., shall evaluate the application and
  405  recommend approval or disapproval of the application to the
  406  director of the Office of Tourism, Trade, and Economic
  407  Development. In recommending an applicant business for approval,
  408  Enterprise Florida, Inc., shall include in its evaluation a
  409  recommended grant award amount and a review of the applicant’s
  410  ability to meet specific program criteria.
  411         (2) Within 10 calendar days after the Office of Tourism,
  412  Trade, and Economic Development receives the evaluation and
  413  recommendation from Enterprise Florida, Inc., the office shall
  414  notify Enterprise Florida, Inc., whether or not the application
  415  is reviewable. Within 22 calendar days after the office receives
  416  the recommendation from Enterprise Florida, Inc., the director
  417  of the office shall review the application and issue a letter of
  418  certification to the applicant that approves or disapproves an
  419  applicant business and includes a justification of that
  420  decision, unless the business requests an extension of that
  421  time. The final order shall specify the total amount of the
  422  award, the performance conditions that must be met to obtain the
  423  award, and the schedule for payment.
  424         Section 10. Subsection (4) of section 288.063, Florida
  425  Statutes, is amended to read:
  426         288.063 Contracts for transportation projects.—
  427         (4) The Office of Tourism, Trade, and Economic Development
  428  may adopt criteria by which transportation projects are to be
  429  reviewed and certified in accordance with s. 288.061 specified
  430  and identified. In approving transportation projects for
  431  funding, the Office of Tourism, Trade, and Economic Development
  432  shall consider factors including, but not limited to, the cost
  433  per job created or retained considering the amount of
  434  transportation funds requested; the average hourly rate of wages
  435  for jobs created; the reliance on the program as an inducement
  436  for the project’s location decision; the amount of capital
  437  investment to be made by the business; the demonstrated local
  438  commitment; the location of the project in an enterprise zone
  439  designated pursuant to s. 290.0055; the location of the project
  440  in a spaceport territory as defined in s. 331.304; the
  441  unemployment rate of the surrounding area; the poverty rate of
  442  the community; and the adoption of an economic element as part
  443  of its local comprehensive plan in accordance with s.
  444  163.3177(7)(j). The Office of Tourism, Trade, and Economic
  445  Development may contact any agency it deems appropriate for
  446  additional input regarding the approval of projects.
  447         Section 11. Subsection (2) of section 288.065, Florida
  448  Statutes, is amended to read:
  449         288.065 Rural Community Development Revolving Loan Fund.—
  450         (2) The program shall provide for long-term loans, loan
  451  guarantees, and loan loss reserves to units of local
  452  governments, or economic development organizations substantially
  453  underwritten by a unit of local government, within counties with
  454  populations of 75,000 or less, or within any county with that
  455  has a population of 125,000 100,000 or less that and is
  456  contiguous to a county with a population of 75,000 or less,
  457  based on as determined by the most recent official population
  458  estimate as determined under pursuant to s. 186.901, including
  459  those residing in incorporated areas and those residing in
  460  unincorporated areas of the county, or to units of local
  461  government, or economic development organizations substantially
  462  underwritten by a unit of local government, within a rural area
  463  of critical economic concern. Requests for loans shall be made
  464  by application to the Office of Tourism, Trade, and Economic
  465  Development. Loans shall be made pursuant to agreements
  466  specifying the terms and conditions agreed to between the
  467  applicant and the Office of Tourism, Trade, and Economic
  468  Development. The loans shall be the legal obligations of the
  469  applicant. All repayments of principal and interest shall be
  470  returned to the loan fund and made available for loans to other
  471  applicants. However, in a rural area of critical economic
  472  concern designated by the Governor, and upon approval by the
  473  Office of Tourism, Trade, and Economic Development, repayments
  474  of principal and interest may be retained by the applicant if
  475  such repayments are dedicated and matched to fund regionally
  476  based economic development organizations representing the rural
  477  area of critical economic concern.
  478         Section 12. Paragraphs (b) and (e) of subsection (2) and
  479  subsection (3) of section 288.0655, Florida Statutes, are
  480  amended to read:
  481         288.0655 Rural Infrastructure Fund.—
  482         (2)
  483         (b) To facilitate access of rural communities and rural
  484  areas of critical economic concern as defined by the Rural
  485  Economic Development Initiative to infrastructure funding
  486  programs of the Federal Government, such as those offered by the
  487  United States Department of Agriculture and the United States
  488  Department of Commerce, and state programs, including those
  489  offered by Rural Economic Development Initiative agencies, and
  490  to facilitate local government or private infrastructure funding
  491  efforts, the office may award grants for up to 30 percent of the
  492  total infrastructure project cost. If an application for funding
  493  is for a catalyst site, as defined in s. 288.0656, the office
  494  may award grants for up to 40 percent of the total
  495  infrastructure project cost. Eligible projects must be related
  496  to specific job-creation or job-retention opportunities.
  497  Eligible projects may also include improving any inadequate
  498  infrastructure that has resulted in regulatory action that
  499  prohibits economic or community growth or reducing the costs to
  500  community users of proposed infrastructure improvements that
  501  exceed such costs in comparable communities. Eligible uses of
  502  funds shall include improvements to public infrastructure for
  503  industrial or commercial sites and upgrades to or development of
  504  public tourism infrastructure. Authorized infrastructure may
  505  include the following public or public-private partnership
  506  facilities: storm water systems; telecommunications facilities;
  507  broadband facilities; roads or other remedies to transportation
  508  impediments; nature-based tourism facilities; or other physical
  509  requirements necessary to facilitate tourism, trade, and
  510  economic development activities in the community. Authorized
  511  infrastructure may also include publicly or privately owned
  512  self-powered nature-based tourism facilities, publicly owned
  513  telecommunications facilities, and broadband facilities, and
  514  additions to the distribution facilities of the existing natural
  515  gas utility as defined in s. 366.04(3)(c), the existing electric
  516  utility as defined in s. 366.02, or the existing water or
  517  wastewater utility as defined in s. 367.021(12), or any other
  518  existing water or wastewater facility, which owns a gas or
  519  electric distribution system or a water or wastewater system in
  520  this state where:
  521         1. A contribution-in-aid of construction is required to
  522  serve public or public-private partnership facilities under the
  523  tariffs of any natural gas, electric, water, or wastewater
  524  utility as defined herein; and
  525         2. Such utilities as defined herein are willing and able to
  526  provide such service.
  527         (e) To enable local governments to access the resources
  528  available pursuant to s. 403.973(18), the office may award
  529  grants for surveys, feasibility studies, and other activities
  530  related to the identification and preclearance review of land
  531  which is suitable for preclearance review. Authorized grants
  532  under this paragraph shall not exceed $75,000 each, except in
  533  the case of a project in a rural area of critical economic
  534  concern, in which case the grant shall not exceed $300,000. Any
  535  funds awarded under this paragraph must be matched at a level of
  536  50 percent with local funds, except that any funds awarded for a
  537  project in a rural area of critical economic concern must be
  538  matched at a level of 33 percent with local funds. If an
  539  application for funding is for a catalyst site, as defined in s.
  540  288.0656, the requirement for local match may be waived pursuant
  541  to the process in s. 288.06561. In evaluating applications under
  542  this paragraph, the office shall consider the extent to which
  543  the application seeks to minimize administrative and consultant
  544  expenses.
  545         (3) The office, in consultation with Enterprise Florida,
  546  Inc., VISIT Florida, the Department of Environmental Protection,
  547  and the Florida Fish and Wildlife Conservation Commission, as
  548  appropriate, shall review and certify applications pursuant to
  549  s. 288.061. The review shall include an evaluation of and
  550  evaluate the economic benefit of the projects and their long
  551  term viability. The office shall have final approval for any
  552  grant under this section and must make a grant decision within
  553  30 days of receiving a completed application.
  554         Section 13. Section 288.0656, Florida Statutes, is amended
  555  to read:
  556         288.0656 Rural Economic Development Initiative.—
  557         (1)(a) Recognizing that rural communities and regions
  558  continue to face extraordinary challenges in their efforts to
  559  significantly improve their economies, specifically in terms of
  560  personal income, job creation, average wages, and strong tax
  561  bases, it is the intent of the Legislature to encourage and
  562  facilitate the location and expansion of major economic
  563  development projects of significant scale in such rural
  564  communities.
  565         (b) The Rural Economic Development Initiative, known as
  566  “REDI,” is created within the Office of Tourism, Trade, and
  567  Economic Development, and the participation of state and
  568  regional agencies in this initiative is authorized.
  569         (2) As used in this section, the term:
  570         (a) “Catalyst project” means a business locating or
  571  expanding in a rural area of critical economic concern to serve
  572  as an economic generator of regional significance for the growth
  573  of a regional target industry cluster. The project must provide
  574  capital investment on a scale significant enough to affect the
  575  entire region and result in the development of high-wage and
  576  high-skill jobs.
  577         (b) “Catalyst site” means a parcel or parcels of land
  578  within a rural area of critical economic concern that has been
  579  prioritized as a geographic site for economic development
  580  through partnerships with state, regional, and local
  581  organizations. The site must be reviewed by REDI and approved by
  582  the Office of Tourism, Trade, and Economic Development for the
  583  purposes of locating a catalyst project.
  584         (c)(a) “Economic distress” means conditions affecting the
  585  fiscal and economic viability of a rural community, including
  586  such factors as low per capita income, low per capita taxable
  587  values, high unemployment, high underemployment, low weekly
  588  earned wages compared to the state average, low housing values
  589  compared to the state average, high percentages of the
  590  population receiving public assistance, high poverty levels
  591  compared to the state average, and a lack of year-round stable
  592  employment opportunities.
  593         (d) “Rural area of critical economic concern” means a rural
  594  community, or a region composed of rural communities, designated
  595  by the Governor, that has been adversely affected by an
  596  extraordinary economic event, severe or chronic distress, or a
  597  natural disaster or that presents a unique economic development
  598  opportunity of regional impact.
  599         (e)(b) “Rural community” means:
  600         1. A county with a population of 75,000 or less.
  601         2. A county with a population of 125,000 100,000 or less
  602  that is contiguous to a county with a population of 75,000 or
  603  less.
  604         3. A municipality within a county described in subparagraph
  605  1. or subparagraph 2.
  606         4. An unincorporated federal enterprise community or an
  607  incorporated rural city with a population of 25,000 or less and
  608  an employment base focused on traditional agricultural or
  609  resource-based industries, located in a county not defined as
  610  rural, which has at least three or more of the economic distress
  611  factors identified in paragraph (c) (a) and verified by the
  612  Office of Tourism, Trade, and Economic Development.
  613  
  614         For purposes of this paragraph, population shall be
  615  determined in accordance with the most recent official estimate
  616  pursuant to s. 186.901.
  617         (3) REDI shall be responsible for coordinating and focusing
  618  the efforts and resources of state and regional agencies on the
  619  problems which affect the fiscal, economic, and community
  620  viability of Florida’s economically distressed rural
  621  communities, working with local governments, community-based
  622  organizations, and private organizations that have an interest
  623  in the growth and development of these communities to find ways
  624  to balance environmental and growth management issues with local
  625  needs.
  626         (4) REDI shall review and evaluate the impact of statutes
  627  and rules on rural communities and shall work to minimize any
  628  adverse impact and undertake outreach and capacity building
  629  efforts.
  630         (5) REDI shall facilitate better access to state resources
  631  by promoting direct access and referrals to appropriate state
  632  and regional agencies and statewide organizations. REDI may
  633  undertake outreach, capacity-building, and other advocacy
  634  efforts to improve conditions in rural communities. These
  635  activities may include sponsorship of conferences and
  636  achievement awards.
  637         (6)(a) By August 1 of each year, the head of each of the
  638  following agencies and organizations shall designate a high
  639  level staff person from within the agency or organization to
  640  serve as the REDI representative for the agency or organization:
  641         1. The Department of Community Affairs.
  642         2. The Department of Transportation.
  643         3. The Department of Environmental Protection.
  644         4. The Department of Agriculture and Consumer Services.
  645         5. The Department of State.
  646         6. The Department of Health.
  647         7. The Department of Children and Family Services.
  648         8. The Department of Corrections.
  649         9. The Agency for Workforce Innovation.
  650         10. The Department of Education.
  651         11. The Department of Juvenile Justice.
  652         12. The Fish and Wildlife Conservation Commission.
  653         13. Each water management district.
  654         14. Enterprise Florida, Inc.
  655         15. Workforce Florida, Inc.
  656         16. The Florida Commission on Tourism or VISIT Florida.
  657         17. The Florida Regional Planning Council Association.
  658         18. The Agency for Health Care Administration Florida State
  659  Rural Development Council.
  660         19. The Institute of Food and Agricultural Sciences (IFAS).
  661  
  662         An alternate for each designee shall also be chosen, and
  663  the names of the designees and alternates shall be sent to the
  664  director of the Office of Tourism, Trade, and Economic
  665  Development.
  666         (b) Each REDI representative must have comprehensive
  667  knowledge of his or her agency’s functions, both regulatory and
  668  service in nature, and of the state’s economic goals, policies,
  669  and programs. This person shall be the primary point of contact
  670  for his or her agency with REDI on issues and projects relating
  671  to economically distressed rural communities and with regard to
  672  expediting project review, shall ensure a prompt effective
  673  response to problems arising with regard to rural issues, and
  674  shall work closely with the other REDI representatives in the
  675  identification of opportunities for preferential awards of
  676  program funds and allowances and waiver of program requirements
  677  when necessary to encourage and facilitate long-term private
  678  capital investment and job creation.
  679         (c) The REDI representatives shall work with REDI in the
  680  review and evaluation of statutes and rules for adverse impact
  681  on rural communities and the development of alternative
  682  proposals to mitigate that impact.
  683         (d) Each REDI representative shall be responsible for
  684  ensuring that each district office or facility of his or her
  685  agency is informed about the Rural Economic Development
  686  Initiative and for providing assistance throughout the agency in
  687  the implementation of REDI activities.
  688         (7)(a) REDI may recommend to the Governor up to three rural
  689  areas of critical economic concern. A rural area of critical
  690  economic concern must be a rural community, or a region composed
  691  of such, that has been adversely affected by an extraordinary
  692  economic event or a natural disaster or that presents a unique
  693  economic development opportunity of regional impact that will
  694  create more than 1,000 jobs over a 5-year period. The Governor
  695  may by executive order designate up to three rural areas of
  696  critical economic concern which will establish these areas as
  697  priority assignments for REDI as well as to allow the Governor,
  698  acting through REDI, to waive criteria, requirements, or similar
  699  provisions of any economic development incentive. Such
  700  incentives shall include, but not be limited to: the Qualified
  701  Target Industry Tax Refund Program under s. 288.106, the Quick
  702  Response Training Program under s. 288.047, the Quick Response
  703  Training Program for participants in the welfare transition
  704  program under s. 288.047(8), transportation projects under s.
  705  288.063, the brownfield redevelopment bonus refund under s.
  706  288.107, and the rural job tax credit program under ss. 212.098
  707  and 220.1895.
  708         (b) Designation as a rural area of critical economic
  709  concern under this subsection shall be contingent upon the
  710  execution of a memorandum of agreement among the Office of
  711  Tourism, Trade, and Economic Development; the governing body of
  712  the county; and the governing bodies of any municipalities to be
  713  included within a rural area of critical economic concern. Such
  714  agreement shall specify the terms and conditions of the
  715  designation, including, but not limited to, the duties and
  716  responsibilities of the county and any participating
  717  municipalities to take actions designed to facilitate the
  718  retention and expansion of existing businesses in the area, as
  719  well as the recruitment of new businesses to the area.
  720         (c) Each rural area of critical economic concern may
  721  designate catalyst projects, provided that each catalyst project
  722  is specifically recommended by REDI, identified as a catalyst
  723  project by Enterprise Florida, Inc., and confirmed as a catalyst
  724  project by the Office of Tourism, Trade, and Economic
  725  Development. All state agencies and departments shall use all
  726  available tools and resources to the extent permissible by law
  727  to promote the creation and development of each catalyst project
  728  and the development of catalyst sites.
  729         (8) REDI shall assist local governments within rural areas
  730  of critical economic concern with comprehensive planning needs
  731  that further the provisions of this section. Such assistance
  732  shall reflect a multidisciplinary approach among all agencies
  733  and include economic development and planning objectives.
  734         (a) A local government may request assistance in the
  735  preparation of comprehensive plan amendments, pursuant to part
  736  II of chapter 163, which will stimulate economic activity.
  737         1. The local government must contact the Office of Tourism,
  738  Trade, and Economic Development to request assistance.
  739         2. REDI representatives shall meet with the local
  740  government within 15 days after such request to develop the
  741  scope of assistance that will be provided for the development,
  742  transmittal, and adoption of the proposed comprehensive plan
  743  amendment.
  744         3. As part of the assistance provided, REDI representatives
  745  shall also identify other needed local and developer actions for
  746  approval of the project and recommend a timeline for the local
  747  government and developer that will minimize project delays.
  748         (b) In addition, each year REDI shall solicit requests for
  749  assistance from local governments within a rural area of
  750  critical economic concern to update the future land use element
  751  and other associated elements of the local government’s
  752  comprehensive plan to better position the community to respond
  753  to economic development potential within the county or
  754  municipality. REDI shall provide direct assistance to such local
  755  governments to update their comprehensive plans pursuant to this
  756  paragraph. At least one comprehensive planning technical
  757  assistance effort shall be selected each year.
  758         (c) REDI shall develop and annually update a technical
  759  assistance manual based upon experiences learned in providing
  760  direct assistance under this subsection.
  761         (9)(8) REDI shall submit a report to the Governor, the
  762  President of the Senate, and the Speaker of the House of
  763  Representatives each year on or before September February 1 on
  764  all REDI activities for the prior fiscal year. This report shall
  765  include a status report on all projects currently being
  766  coordinated through REDI, the number of preferential awards and
  767  allowances made pursuant to this section, the dollar amount of
  768  such awards, and the names of the recipients. The report shall
  769  also include a description of all waivers of program
  770  requirements granted. The report shall also include information
  771  as to the economic impact of the projects coordinated by REDI.
  772         Section 14. Section 288.06561, Florida Statutes, is amended
  773  to read:
  774         288.06561 Reduction or waiver of financial match
  775  requirements.—Notwithstanding any other law, the member agencies
  776  and organizations of the Rural Economic Development Initiative
  777  (REDI), as defined in s. 288.0656(6)(a), shall review the
  778  financial match requirements for projects in rural areas as
  779  defined in s. 288.0656(2)(b).
  780         (1) Each agency and organization shall develop a proposal
  781  to waive or reduce the match requirement for rural areas.
  782         (2) Agencies and organizations shall ensure that all
  783  proposals are submitted to the Office of Tourism, Trade, and
  784  Economic Development for review by the REDI agencies.
  785         (3) These proposals shall be delivered to the Office of
  786  Tourism, Trade, and Economic Development for distribution to the
  787  REDI agencies and organizations. A meeting of REDI agencies and
  788  organizations must be called within 30 days after receipt of
  789  such proposals for REDI comment and recommendations on each
  790  proposal.
  791         (4) Waivers and reductions must be requested by the county
  792  or community, and such county or community must have three or
  793  more of the factors identified in s. 288.0656(2)(c)(a).
  794         (5) Any other funds available to the project may be used
  795  for financial match of federal programs when there is fiscal
  796  hardship, and the match requirements may not be waived or
  797  reduced.
  798         (6) When match requirements are not reduced or eliminated,
  799  donations of land, though usually not recognized as an in-kind
  800  match, may be permitted.
  801         (7) To the fullest extent possible, agencies and
  802  organizations shall expedite the rule adoption and amendment
  803  process if necessary to incorporate the reduction in match by
  804  rural areas in fiscal distress.
  805         (8) REDI shall include in its annual report an evaluation
  806  on the status of changes to rules, number of awards made with
  807  waivers, and recommendations for future changes.
  808         Section 15. Subsection (1) of section 288.0657, Florida
  809  Statutes, is amended to read:
  810         288.0657 Florida rural economic development strategy
  811  grants.—
  812         (1) As used in this section, the term “rural community”
  813  means:
  814         (a) A county with a population of 75,000 or less.
  815         (b) A county with a population of 125,000 100,000 or less
  816  that is contiguous to a county with a population of 75,000 or
  817  less.
  818         (c) A municipality within a county described in paragraph
  819  (a) or paragraph (b).
  820  
  821         For purposes of this subsection, population shall be
  822  determined in accordance with the most recent official estimate
  823  pursuant to s. 186.901.
  824         Section 16. Paragraph (c) of subsection (2), paragraphs
  825  (a), (e), (f), (g), (h), (i), (j), and (k) of subsection (3),
  826  and paragraph (c) of subsection (5) of section 288.1045, Florida
  827  Statutes, are amended to read:
  828         288.1045 Qualified defense contractor and space flight
  829  business tax refund program.—
  830         (2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.—
  831         (c) A qualified applicant may not receive more than $5 $7.5
  832  million in tax refunds pursuant to this section in all fiscal
  833  years.
  834         (3) APPLICATION PROCESS; REQUIREMENTS; AGENCY
  835  DETERMINATION.—
  836         (a) To apply for certification as a qualified applicant
  837  pursuant to this section, an applicant must file an application
  838  with the office which satisfies the requirements of paragraphs
  839  (b) and (e), paragraphs (c) and (e), paragraphs (d) and (e), or
  840  paragraphs (e) and (j) (k). An applicant may not apply for
  841  certification pursuant to this section after a proposal has been
  842  submitted for a new Department of Defense contract, after the
  843  applicant has made the decision to consolidate an existing
  844  Department of Defense contract in this state for which such
  845  applicant is seeking certification, after a proposal has been
  846  submitted for a new space flight business contract in this
  847  state, after the applicant has made the decision to consolidate
  848  an existing space flight business contract in this state for
  849  which such applicant is seeking certification, or after the
  850  applicant has made the decision to convert defense production
  851  jobs to nondefense production jobs for which such applicant is
  852  seeking certification.
  853         (e) To qualify for review by the office, the application of
  854  an applicant must, at a minimum, establish the following to the
  855  satisfaction of the office:
  856         1. The jobs proposed to be provided under the application,
  857  pursuant to subparagraph (b)6., subparagraph (c)6., or
  858  subparagraph (j)(k)6., must pay an estimated annual average wage
  859  equaling at least 115 percent of the average wage in the area
  860  where the project is to be located.
  861         2. The consolidation of a Department of Defense contract
  862  must result in a net increase of at least 25 percent in the
  863  number of jobs at the applicant’s facilities in this state or
  864  the addition of at least 80 jobs at the applicant’s facilities
  865  in this state.
  866         3. The conversion of defense production jobs to nondefense
  867  production jobs must result in net increases in nondefense
  868  employment at the applicant’s facilities in this state.
  869         4. The Department of Defense contract or the space flight
  870  business contract cannot allow the business to include the costs
  871  of relocation or retooling in its base as allowable costs under
  872  a cost-plus, or similar, contract.
  873         5. A business unit of the applicant must have derived not
  874  less than 60 percent of its gross receipts in this state from
  875  Department of Defense contracts or space flight business
  876  contracts over the applicant’s last fiscal year, and must have
  877  derived not less than an average of 60 percent of its gross
  878  receipts in this state from Department of Defense contracts or
  879  space flight business contracts over the 5 years preceding the
  880  date an application is submitted pursuant to this section. This
  881  subparagraph does not apply to any application for certification
  882  based on a contract for reuse of a defense-related facility.
  883         6. The reuse of a defense-related facility must result in
  884  the creation of at least 100 jobs at such facility.
  885         7. A new space flight business contract or the
  886  consolidation of a space flight business contract must result in
  887  net increases in space flight business employment at the
  888  applicant’s facilities in this state.
  889         (f) Each application meeting the requirements of paragraphs
  890  (b) and (e), paragraphs (c) and (e), paragraphs (d) and (e), or
  891  paragraphs (e) and (j) (k) must be submitted to the office for a
  892  determination of eligibility. The office shall review and
  893  evaluate each application based on, but not limited to, the
  894  following criteria:
  895         1. Expected contributions to the state strategic economic
  896  development plan adopted by Enterprise Florida, Inc., taking
  897  into account the extent to which the project contributes to the
  898  state’s high-technology base, and the long-term impact of the
  899  project and the applicant on the state’s economy.
  900         2. The economic benefit of the jobs created or retained by
  901  the project in this state, taking into account the cost and
  902  average wage of each job created or retained, and the potential
  903  risk to existing jobs.
  904         3. The amount of capital investment to be made by the
  905  applicant in this state.
  906         4. The local commitment and support for the project and
  907  applicant.
  908         5. The impact of the project on the local community, taking
  909  into account the unemployment rate for the county where the
  910  project will be located.
  911         6. The dependence of the local community on the defense
  912  industry or space flight business.
  913         7. The impact of any tax refunds granted pursuant to this
  914  section on the viability of the project and the probability that
  915  the project will occur in this state if such tax refunds are
  916  granted to the applicant, taking into account the expected long
  917  term commitment of the applicant to economic growth and
  918  employment in this state.
  919         8. The length of the project, or the expected long-term
  920  commitment to this state resulting from the project.
  921         (g) Applications shall be reviewed and certified pursuant
  922  to s. 288.061. The office shall forward its written findings and
  923  evaluation on each application meeting the requirements of
  924  paragraphs (b) and (e), paragraphs (c) and (e), paragraphs (d)
  925  and (e), or paragraphs (e) and (k) to the director within 60
  926  calendar days after receipt of a complete application. The
  927  office shall notify each applicant when its application is
  928  complete, and when the 60-day period begins. In its written
  929  report to the director, the office shall specifically address
  930  each of the factors specified in paragraph (f), and shall make a
  931  specific assessment with respect to the minimum requirements
  932  established in paragraph (e). The office shall include in its
  933  report projections of the tax refunds the applicant would be
  934  eligible to receive in each fiscal year based on the creation
  935  and maintenance of the net new Florida jobs specified in
  936  subparagraph (b)6., subparagraph (c)6., subparagraph (d)7., or
  937  subparagraph (k)6. as of December 31 of the preceding state
  938  fiscal year.
  939         (h) Within 30 days after receipt of the office’s findings
  940  and evaluation, the director shall issue a letter of
  941  certification which either approves or disapproves an
  942  application. The decision must be in writing and provide the
  943  justifications for either approval or disapproval. If
  944  appropriate, the director shall enter into a written agreement
  945  with the qualified applicant pursuant to subsection (4).
  946         (h)(i) The director may not certify any applicant as a
  947  qualified applicant when the value of tax refunds to be included
  948  in that letter of certification exceeds the available amount of
  949  authority to certify new businesses as determined in s.
  950  288.095(3). A letter of certification that approves an
  951  application must specify the maximum amount of a tax refund that
  952  is to be available to the contractor for each fiscal year and
  953  the total amount of tax refunds for all fiscal years.
  954         (i)(j) This section does not create a presumption that an
  955  applicant should receive any tax refunds under this section.
  956         (j)(k) Applications for certification based upon a new
  957  space flight business contract or the consolidation of a space
  958  flight business contract must be submitted to the office as
  959  prescribed by the office and must include, but are not limited
  960  to, the following information:
  961         1. The applicant’s federal employer identification number,
  962  the applicant’s Florida sales tax registration number, and a
  963  signature of an officer of the applicant.
  964         2. The permanent location of the space flight business
  965  facility in this state where the project is or will be located.
  966         3. The new space flight business contract number, the space
  967  flight business contract numbers of the contract to be
  968  consolidated, or the request-for-proposal number of a proposed
  969  space flight business contract.
  970         4. The date the contract was executed and the date the
  971  contract is due to expire, is expected to expire, or was
  972  canceled.
  973         5. The commencement date for project operations under the
  974  contract in this state.
  975         6. The number of net new full-time equivalent Florida jobs
  976  included in the project as of December 31 of each year and the
  977  average wage of such jobs.
  978         7. The total number of full-time equivalent employees
  979  employed by the applicant in this state.
  980         8. The percentage of the applicant’s gross receipts derived
  981  from space flight business contracts during the 5 taxable years
  982  immediately preceding the date the application is submitted.
  983         9. The number of full-time equivalent jobs in this state to
  984  be retained by the project.
  985         10. A brief statement concerning the applicant’s need for
  986  tax refunds and the proposed uses of such refunds by the
  987  applicant.
  988         11. A resolution adopted by the governing board of the
  989  county or municipality in which the project will be located
  990  which recommends the applicant be approved as a qualified
  991  applicant and indicates that the necessary commitments of local
  992  financial support for the applicant exist. Prior to the adoption
  993  of the resolution, the county commission may review the proposed
  994  public or private sources of such support and determine whether
  995  the proposed sources of local financial support can be provided
  996  or, for any applicant whose project is located in a county
  997  designated by the Rural Economic Development Initiative, a
  998  resolution adopted by the county commissioners of such county
  999  requesting that the applicant’s project be exempt from the local
 1000  financial support requirement.
 1001         12. Any additional information requested by the office.
 1002         (5) ANNUAL CLAIM FOR REFUND.—
 1003         (c) A tax refund may not be approved for any qualified
 1004  applicant unless local financial support has been paid to the
 1005  Economic Development Trust Fund for that refund. If the local
 1006  financial support is less than 20 percent of the approved tax
 1007  refund, the tax refund shall be reduced. The tax refund paid may
 1008  not exceed 5 times the local financial support received. Funding
 1009  from local sources includes tax abatement under s. 196.1995 or
 1010  the appraised market value of municipal or county land,
 1011  including any improvements or structures, conveyed or provided
 1012  at a discount through a sale or lease to that applicant. The
 1013  amount of any tax refund for an applicant approved under this
 1014  section shall be reduced by the amount of any such tax abatement
 1015  granted or the value of the land granted, including the value of
 1016  any improvements or structures; and the limitations in
 1017  subsection (2) and paragraph (3)(h) shall be reduced by the
 1018  amount of any such tax abatement or the value of the land
 1019  granted, including any improvements or structures. A report
 1020  listing all sources of the local financial support shall be
 1021  provided to the office when such support is paid to the Economic
 1022  Development Trust Fund.
 1023         Section 17. Paragraphs (k) and (t) of subsection (1),
 1024  subsection (3), paragraph (b) of subsection (4), paragraph (c)
 1025  of subsection (5), and subsection (8) of section 288.106,
 1026  Florida Statutes, are amended to read:
 1027         288.106 Tax refund program for qualified target industry
 1028  businesses.—
 1029         (1) DEFINITIONS.—As used in this section:
 1030         (k) “Local financial support exemption option” means the
 1031  option to exercise an exemption from the local financial support
 1032  requirement available to any applicant whose project is located
 1033  in a brownfield area or a county with a population of 75,000 or
 1034  fewer or a county with a population of 125,000 100,000 or fewer
 1035  that which is contiguous to a county with a population of 75,000
 1036  or fewer. Any applicant that exercises this option shall not be
 1037  eligible for more than 80 percent of the total tax refunds
 1038  allowed such applicant under this section.
 1039         (t) “Rural community” means:
 1040         1. A county with a population of 75,000 or less.
 1041         2. A county with a population of 125,000 100,000 or less
 1042  that is contiguous to a county with a population of 75,000 or
 1043  less.
 1044         3. A municipality within a county described in subparagraph
 1045  1. or subparagraph 2.
 1046  
 1047         For purposes of this paragraph, population shall be
 1048  determined in accordance with the most recent official estimate
 1049  pursuant to s. 186.901.
 1050         (3) APPLICATION AND APPROVAL PROCESS.—
 1051         (a) To apply for certification as a qualified target
 1052  industry business under this section, the business must file an
 1053  application with the office before the business has made the
 1054  decision to locate a new business in this state or before the
 1055  business had made the decision to expand an existing business in
 1056  this state. The application shall include, but is not limited
 1057  to, the following information:
 1058         1. The applicant’s federal employer identification number
 1059  and the applicant’s state sales tax registration number.
 1060         2. The permanent location of the applicant’s facility in
 1061  this state at which the project is or is to be located.
 1062         3. A description of the type of business activity or
 1063  product covered by the project, including a minimum of a five
 1064  digit NAICS code four-digit SIC codes for all activities
 1065  included in the project.
 1066         4. The number of net new full-time equivalent Florida jobs
 1067  at the qualified target industry business as of December 31 of
 1068  each year included in the project and the average wage of those
 1069  jobs. If more than one type of business activity or product is
 1070  included in the project, the number of jobs and average wage for
 1071  those jobs must be separately stated for each type of business
 1072  activity or product.
 1073         5. The total number of full-time equivalent employees
 1074  employed by the applicant in this state.
 1075         6. The anticipated commencement date of the project.
 1076         7. A brief statement concerning the role that the tax
 1077  refunds requested will play in the decision of the applicant to
 1078  locate or expand in this state.
 1079         8. An estimate of the proportion of the sales resulting
 1080  from the project that will be made outside this state.
 1081         9. A resolution adopted by the governing board of the
 1082  county or municipality in which the project will be located,
 1083  which resolution recommends that certain types of businesses be
 1084  approved as a qualified target industry business and states that
 1085  the commitments of local financial support necessary for the
 1086  target industry business exist. In advance of the passage of
 1087  such resolution, the office may also accept an official letter
 1088  from an authorized local economic development agency that
 1089  endorses the proposed target industry project and pledges that
 1090  sources of local financial support for such project exist. For
 1091  the purposes of making pledges of local financial support under
 1092  this subsection, the authorized local economic development
 1093  agency shall be officially designated by the passage of a one
 1094  time resolution by the local governing authority.
 1095         10. Any additional information requested by the office.
 1096         (b) To qualify for review by the office, the application of
 1097  a target industry business must, at a minimum, establish the
 1098  following to the satisfaction of the office:
 1099         1. The jobs proposed to be provided under the application,
 1100  pursuant to subparagraph (a)4., must pay an estimated annual
 1101  average wage equaling at least 115 percent of the average
 1102  private sector wage in the area where the business is to be
 1103  located or the statewide private sector average wage. In
 1104  determining the average annual wage, the office shall only
 1105  include new proposed jobs, and wages for existing jobs shall be
 1106  excluded from this calculation. The office may waive the this
 1107  average wage requirement at the request of the local governing
 1108  body recommending the project and Enterprise Florida, Inc. The
 1109  wage requirement may only be waived for a project located in a
 1110  brownfield area designated under s. 376.80 or in a rural city or
 1111  county or in an enterprise zone and only when the merits of the
 1112  individual project or the specific circumstances in the
 1113  community in relationship to the project warrant such action. If
 1114  the local governing body and Enterprise Florida, Inc., make such
 1115  a recommendation, it must be transmitted in writing and the
 1116  specific justification for the waiver recommendation must be
 1117  explained. If the director elects to waive the wage requirement,
 1118  the waiver must be stated in writing and the reasons for
 1119  granting the waiver must be explained.
 1120         2. The target industry business’s project must result in
 1121  the creation of at least 10 jobs at such project and, if an
 1122  expansion of an existing business, must result in a net increase
 1123  in employment of at least not less than 10 percent at the such
 1124  business. Notwithstanding the definition of the term “expansion
 1125  of an existing business” in paragraph (1)(g), at the request of
 1126  the local governing body recommending the project and Enterprise
 1127  Florida, Inc., the office may define an “expansion of an
 1128  existing business” in a rural community or an enterprise zone as
 1129  the expansion of a business resulting in a net increase in
 1130  employment of less than 10 percent at such business if the
 1131  merits of the individual project or the specific circumstances
 1132  in the community in relationship to the project warrant such
 1133  action. If the local governing body and Enterprise Florida,
 1134  Inc., make such a request, the request it must be transmitted in
 1135  writing and the specific justification for the request must be
 1136  explained. If the director elects to grant the such request, the
 1137  grant such election must be stated in writing and the reason for
 1138  granting the request must be explained.
 1139         3. The business activity or product for the applicant’s
 1140  project is within an industry or industries that have been
 1141  identified by the office to be high-value-added industries that
 1142  contribute to the area and to the economic growth of the state
 1143  and that produce a higher standard of living for residents
 1144  citizens of this state in the new global economy or that can be
 1145  shown to make an equivalent contribution to the area and state’s
 1146  economic progress. The director must approve requests to waive
 1147  the wage requirement for brownfield areas designated under s.
 1148  376.80 unless it is demonstrated that such action is not in the
 1149  public interest.
 1150         (c) Each application meeting the requirements of paragraph
 1151  (b) must be submitted to the office for determination of
 1152  eligibility. The office shall review and evaluate each
 1153  application based on, but not limited to, the following
 1154  criteria:
 1155         1. Expected contributions to the state strategic economic
 1156  development plan adopted by Enterprise Florida, Inc., taking
 1157  into account the long-term effects of the project and of the
 1158  applicant on the state economy.
 1159         2. The economic benefit of the jobs created by the project
 1160  in this state, taking into account the cost and average wage of
 1161  each job created.
 1162         3. The amount of capital investment to be made by the
 1163  applicant in this state.
 1164         4. The local commitment and support for the project.
 1165         5. The effect of the project on the local community, taking
 1166  into account the unemployment rate for the county where the
 1167  project will be located.
 1168         6. The effect of any tax refunds granted pursuant to this
 1169  section on the viability of the project and the probability that
 1170  the project will be undertaken in this state if such tax refunds
 1171  are granted to the applicant, taking into account the expected
 1172  long-term commitment of the applicant to economic growth and
 1173  employment in this state.
 1174         7. The expected long-term commitment to this state
 1175  resulting from the project.
 1176         8. A review of the business’s past activities in this state
 1177  or other states, including whether such business has been
 1178  subjected to criminal or civil fines and penalties. Nothing in
 1179  This subparagraph does not shall require the disclosure of
 1180  confidential information.
 1181         (d) Applications shall be reviewed and certified pursuant
 1182  to s. 288.061. The office shall forward its written findings and
 1183  evaluation concerning each application meeting the requirements
 1184  of paragraph (b) to the director within 45 calendar days after
 1185  receipt of a complete application. The office shall notify each
 1186  target industry business when its application is complete, and
 1187  of the time when the 45-day period begins. In its written report
 1188  to the director, the office shall specifically address each of
 1189  the factors specified in paragraph (c) and shall make a specific
 1190  assessment with respect to the minimum requirements established
 1191  in paragraph (b). The office shall include in its review report
 1192  projections of the tax refunds the business would be eligible to
 1193  receive in each fiscal year based on the creation and
 1194  maintenance of the net new Florida jobs specified in
 1195  subparagraph (a)4. as of December 31 of the preceding state
 1196  fiscal year.
 1197         (e)1. Within 30 days after receipt of the office’s findings
 1198  and evaluation, the director shall issue a letter of
 1199  certification that either approves or disapproves the
 1200  application of the target industry business. The decision must
 1201  be in writing and must provide the justifications for approval
 1202  or disapproval.
 1203         2. If appropriate, the director shall enter into a written
 1204  agreement with the qualified target industry business pursuant
 1205  to subsection (4).
 1206         (e)(f) The director may not certify any target industry
 1207  business as a qualified target industry business if the value of
 1208  tax refunds to be included in that letter of certification
 1209  exceeds the available amount of authority to certify new
 1210  businesses as determined in s. 288.095(3). However, if the
 1211  commitments of local financial support represent less than 20
 1212  percent of the eligible tax refund payments, or to otherwise
 1213  preserve the viability and fiscal integrity of the program, the
 1214  director may certify a qualified target industry business to
 1215  receive tax refund payments of less than the allowable amounts
 1216  specified in paragraph (2)(b). A letter of certification that
 1217  approves an application must specify the maximum amount of tax
 1218  refund that will be available to the qualified industry business
 1219  in each fiscal year and the total amount of tax refunds that
 1220  will be available to the business for all fiscal years.
 1221         (f)(g)Nothing in This section does not shall create a
 1222  presumption that an applicant shall will receive any tax refunds
 1223  under this section. However, the office may issue nonbinding
 1224  opinion letters, upon the request of prospective applicants, as
 1225  to the applicants’ eligibility and the potential amount of
 1226  refunds.
 1227         (4) TAX REFUND AGREEMENT.—
 1228         (b) Compliance with the terms and conditions of the
 1229  agreement is a condition precedent for the receipt of a tax
 1230  refund each year. The failure to comply with the terms and
 1231  conditions of the tax refund agreement results in the loss of
 1232  eligibility for receipt of all tax refunds previously authorized
 1233  under this section and the revocation by the director of the
 1234  certification of the business entity as a qualified target
 1235  industry business, unless the business is eligible to receive
 1236  and elects to accept a prorated refund under paragraph (5)(d) or
 1237  the office grants the business an economic-stimulus exemption.
 1238         1. A qualified target industry business may submit, in
 1239  writing, a request to the office for an economic-stimulus
 1240  exemption. The request must provide quantitative evidence
 1241  demonstrating how negative economic conditions in the business’s
 1242  industry, the effects of the impact of a named hurricane or
 1243  tropical storm, or specific acts of terrorism affecting the
 1244  qualified target industry business have prevented the business
 1245  from complying with the terms and conditions of its tax refund
 1246  agreement.
 1247         2. Upon receipt of a request under subparagraph 1., the
 1248  director shall have 45 days to notify the requesting business,
 1249  in writing, if its exemption has been granted or denied. In
 1250  determining if an exemption should be granted, the director
 1251  shall consider the extent to which negative economic conditions
 1252  in the requesting business’s industry have occurred in the state
 1253  or, the effects of the impact of a named hurricane or tropical
 1254  storm, or specific acts of terrorism affecting the qualified
 1255  target industry business have prevented the business from
 1256  complying with the terms and conditions of its tax refund
 1257  agreement. The office shall consider current employment
 1258  statistics for this state by industry, including whether the
 1259  business’s industry had substantial job loss during the prior
 1260  year, when determining whether an exemption shall be granted.
 1261         3. As a condition for receiving a prorated refund under
 1262  paragraph (5)(d) or an economic-stimulus exemption under this
 1263  paragraph, a qualified target industry business must agree to
 1264  renegotiate its tax refund agreement with the office to, at a
 1265  minimum, ensure that the terms of the agreement comply with
 1266  current law and office procedures governing application for and
 1267  award of tax refunds. Upon approving the award of a prorated
 1268  refund or granting an economic-stimulus exemption, the office
 1269  shall renegotiate the tax refund agreement with the business as
 1270  required by this subparagraph. When amending the agreement of a
 1271  business receiving an economic-stimulus exemption, the office
 1272  may extend the duration of the agreement for a period not to
 1273  exceed 2 years.
 1274         4. A qualified target industry business may submit a
 1275  request for an economic-stimulus exemption to the office in lieu
 1276  of any tax refund claim scheduled to be submitted after January
 1277  1, 2009 2005, but before July 1, 2010 2006.
 1278         5. A qualified target industry business that receives an
 1279  economic-stimulus exemption may not receive a tax refund for the
 1280  period covered by the exemption.
 1281         (5) ANNUAL CLAIM FOR REFUND.—
 1282         (c) A tax refund may not be approved for a qualified target
 1283  industry business unless the required local financial support
 1284  has been paid into the account for that refund. If the local
 1285  financial support provided is less than 20 percent of the
 1286  approved tax refund, the tax refund must be reduced. In no event
 1287  may the tax refund exceed an amount that is equal to 5 times the
 1288  amount of the local financial support received. Further, funding
 1289  from local sources includes any tax abatement granted to that
 1290  business under s. 196.1995 or the appraised market value of
 1291  municipal or county land conveyed or provided at a discount to
 1292  that business. The amount of any tax refund for such business
 1293  approved under this section must be reduced by the amount of any
 1294  such tax abatement granted or the value of the land granted; and
 1295  the limitations in subsection (2) and paragraph (3)(e)(f) must
 1296  be reduced by the amount of any such tax abatement or the value
 1297  of the land granted. A report listing all sources of the local
 1298  financial support shall be provided to the office when such
 1299  support is paid to the account.
 1300         (8) EXPIRATION.—An applicant may not be certified as
 1301  qualified under this section after June 30, 2014 2010. A tax
 1302  refund agreement existing on that date shall continue in effect
 1303  in accordance with its terms.
 1304         Section 18. Paragraph (e) is added to subsection (3) of
 1305  section 288.107, Florida Statutes, and paragraph (f) of
 1306  subsection (4) of that section is amended, to read:
 1307         288.107 Brownfield redevelopment bonus refunds.—
 1308         (3) CRITERIA.—The minimum criteria for participation in the
 1309  brownfield redevelopment bonus refund are:
 1310         (e) A resolution adopted by the governing board of the
 1311  county or municipality in which the project will be located that
 1312  recommends that certain types of businesses be approved.
 1313         (4) PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.—
 1314         (f) Applications shall be reviewed and certified pursuant
 1315  to s. 288.061. The office shall review all applications
 1316  submitted under s. 288.106 or other similar application forms
 1317  for other eligible businesses as defined in paragraph (1)(e)
 1318  which indicate that the proposed project will be located in a
 1319  brownfield and determine, with the assistance of the Department
 1320  of Environmental Protection, that the project location is within
 1321  a brownfield as provided in this act.
 1322         Section 19. Paragraphs (b), (c), and (d) of subsection (5)
 1323  and subsections (7) and (8) of section 288.108, Florida
 1324  Statutes, are amended to read:
 1325         288.108 High-impact business.—
 1326         (5) APPLICATIONS; CERTIFICATION PROCESS; GRANT AGREEMENT.—
 1327         (b) Applications shall be reviewed and certified pursuant
 1328  to s. 288.061. Enterprise Florida, Inc., shall review each
 1329  submitted application and inform the applicant business whether
 1330  or not its application is complete within 10 working days. Once
 1331  the application is deemed complete, Enterprise Florida, Inc.,
 1332  has 10 working days within which to evaluate the application and
 1333  recommend approval or disapproval of the application to the
 1334  director. In recommending an applicant business for approval,
 1335  Enterprise Florida, Inc., shall include a recommended grant
 1336  award amount in its evaluation forwarded to the office.
 1337         (c) Upon receipt of the evaluation and recommendation of
 1338  Enterprise Florida, Inc., the director has 5 working days to
 1339  enter a final order that either approves or disapproves an
 1340  applicant business as a qualified high-impact business facility,
 1341  unless the business requests an extension of the time. The final
 1342  order shall specify the total amount of the qualified high
 1343  impact business facility performance grant award, the
 1344  performance conditions that must be met to obtain the award, and
 1345  the schedule for payment of the performance grant.
 1346         (c)(d) The director and the qualified high-impact business
 1347  shall enter into a performance grant agreement setting forth the
 1348  conditions for payment of the qualified high-impact business
 1349  performance grant. The agreement shall include the total amount
 1350  of the qualified high-impact business facility performance grant
 1351  award, the performance conditions that must be met to obtain the
 1352  award, including the employment, average salary, investment, the
 1353  methodology for determining if the conditions have been met, and
 1354  the schedule of performance grant payments.
 1355         (7) REPORTING.—The office shall by December 1 of each year
 1356  issue a complete and detailed report of all designated high
 1357  impact sectors, all applications received and their disposition,
 1358  all final orders issued, and all payments made, including
 1359  analyses of benefits and costs, types of projects supported, and
 1360  employment and investments created. The report shall be
 1361  submitted to the Governor, the President of the Senate, and the
 1362  Speaker of the House of Representatives.
 1363         (7)(8) RULEMAKING.—The office may adopt rules necessary to
 1364  carry out the provisions of this section.
 1365         Section 20. Paragraphs (a), (b), and (c) of subsection (3)
 1366  of section 288.1088, Florida Statutes, are amended to read:
 1367         288.1088 Quick Action Closing Fund.—
 1368         (3)(a) Enterprise Florida, Inc., shall review applications
 1369  pursuant to s. 288.061 and determine eligibility of each project
 1370  consistent with the criteria in subsection (2). Enterprise
 1371  Florida, Inc., in consultation with the Office of Tourism,
 1372  Trade, and Economic Development, may waive these criteria based
 1373  on extraordinary circumstances or in rural areas of critical
 1374  economic concern if the project would significantly benefit the
 1375  local or regional economy. Enterprise Florida, Inc., shall
 1376  evaluate individual proposals for high-impact business
 1377  facilities and forward recommendations regarding the use of
 1378  moneys in the fund for such facilities to the director of the
 1379  Office of Tourism, Trade, and Economic Development. Such
 1380  evaluation and recommendation must include, but need not be
 1381  limited to:
 1382         1. A description of the type of facility or infrastructure,
 1383  its operations, and the associated product or service associated
 1384  with the facility.
 1385         2. The number of full-time-equivalent jobs that will be
 1386  created by the facility and the total estimated average annual
 1387  wages of those jobs or, in the case of privately developed rural
 1388  infrastructure, the types of business activities and jobs
 1389  stimulated by the investment.
 1390         3. The cumulative amount of investment to be dedicated to
 1391  the facility within a specified period.
 1392         4. A statement of any special impacts the facility is
 1393  expected to stimulate in a particular business sector in the
 1394  state or regional economy or in the state’s universities and
 1395  community colleges.
 1396         5. A statement of the role the incentive is expected to
 1397  play in the decision of the applicant business to locate or
 1398  expand in this state or for the private investor to provide
 1399  critical rural infrastructure.
 1400         6. A report evaluating the quality and value of the company
 1401  submitting a proposal. The report must include:
 1402         a. A financial analysis of the company, including an
 1403  evaluation of the company’s short-term liquidity ratio as
 1404  measured by its assets to liability, the company’s profitability
 1405  ratio, and the company’s long-term solvency as measured by its
 1406  debt-to-equity ratio;
 1407         b. The historical market performance of the company;
 1408         c. A review of any independent evaluations of the company;
 1409         d. A review of the latest audit of the company’s financial
 1410  statement and the related auditor’s management letter; and
 1411         e. A review of any other types of audits that are related
 1412  to the internal and management controls of the company.
 1413         (b) Within 22 calendar days after receiving Upon receipt of
 1414  the evaluation and recommendation from Enterprise Florida, Inc.,
 1415  the director shall recommend to the Governor approval or
 1416  disapproval of a project for receipt of funds from the Quick
 1417  Action Closing Fund to the Governor. In recommending a project,
 1418  the director shall include proposed performance conditions that
 1419  the project must meet to obtain incentive funds. The Governor
 1420  shall provide the evaluation of projects recommended for
 1421  approval to the President of the Senate and the Speaker of the
 1422  House of Representatives and consult with the President of the
 1423  Senate and the Speaker of the House of Representatives before
 1424  giving final approval for a project. The Executive Office of the
 1425  Governor shall recommend approval of a project and the release
 1426  of funds pursuant to the legislative consultation and review
 1427  requirements set forth in s. 216.177. The recommendation must
 1428  include proposed performance conditions that the project must
 1429  meet in order to obtain funds.
 1430         (c) Upon the approval of the Governor, the director of the
 1431  Office of Tourism, Trade, and Economic Development and the
 1432  business shall enter into a contract that sets forth the
 1433  conditions for payment of moneys from the fund. The contract
 1434  must include the total amount of funds awarded; the performance
 1435  conditions that must be met to obtain the award, including, but
 1436  not limited to, net new employment in the state, average salary,
 1437  and total capital investment; demonstrate a baseline of current
 1438  service and a measure of enhanced capability; the methodology
 1439  for validating performance; the schedule of payments from the
 1440  fund; and sanctions for failure to meet performance conditions.
 1441  The contract must provide that payment of moneys from the fund
 1442  is contingent upon sufficient appropriation of funds by the
 1443  Legislature and upon sufficient release of appropriated funds by
 1444  the Legislative Budget Commission.
 1445         Section 21. Subsection (2) of section 257.193, Florida
 1446  Statutes, is amended to read:
 1447         257.193 Community Libraries in Caring Program.—
 1448         (2) The purpose of the Community Libraries in Caring
 1449  Program is to assist libraries in rural communities, as defined
 1450  in s. 288.0656(2)(b) and subject to the provisions of s.
 1451  288.06561, to strengthen their collections and services, improve
 1452  literacy in their communities, and improve the economic
 1453  viability of their communities.
 1454         Section 22. Section 288.019, Florida Statutes, is amended
 1455  to read:
 1456         288.019 Rural considerations in grant review and evaluation
 1457  processes.—Notwithstanding any other law, and to the fullest
 1458  extent possible, the member agencies and organizations of the
 1459  Rural Economic Development Initiative (REDI) as defined in s.
 1460  288.0656(6)(a) shall review all grant and loan application
 1461  evaluation criteria to ensure the fullest access for rural
 1462  counties as defined in s. 288.0656(2)(b) to resources available
 1463  throughout the state.
 1464         (1) Each REDI agency and organization shall review all
 1465  evaluation and scoring procedures and develop modifications to
 1466  those procedures which minimize the impact of a project within a
 1467  rural area.
 1468         (2) Evaluation criteria and scoring procedures must provide
 1469  for an appropriate ranking based on the proportionate impact
 1470  that projects have on a rural area when compared with similar
 1471  project impacts on an urban area.
 1472         (3) Evaluation criteria and scoring procedures must
 1473  recognize the disparity of available fiscal resources for an
 1474  equal level of financial support from an urban county and a
 1475  rural county.
 1476         (a) The evaluation criteria should weight contribution in
 1477  proportion to the amount of funding available at the local
 1478  level.
 1479         (b) In-kind match should be allowed and applied as
 1480  financial match when a county is experiencing financial distress
 1481  through elevated unemployment at a rate in excess of the state’s
 1482  average by 5 percentage points or because of the loss of its ad
 1483  valorem base.
 1484         (4) For existing programs, the modified evaluation criteria
 1485  and scoring procedure must be delivered to the Office of
 1486  Tourism, Trade, and Economic Development for distribution to the
 1487  REDI agencies and organizations. The REDI agencies and
 1488  organizations shall review and make comments. Future rules,
 1489  programs, evaluation criteria, and scoring processes must be
 1490  brought before a REDI meeting for review, discussion, and
 1491  recommendation to allow rural counties fuller access to the
 1492  state’s resources.
 1493         Section 23. Paragraph (d) of subsection (15) of section
 1494  627.6699, Florida Statutes, is amended to read:
 1495         627.6699 Employee Health Care Access Act.—
 1496         (15) SMALL EMPLOYERS ACCESS PROGRAM.—
 1497         (d) Eligibility.—
 1498         1. Any small employer that is actively engaged in business,
 1499  has its principal place of business in this state, employs up to
 1500  25 eligible employees on business days during the preceding
 1501  calendar year, employs at least 2 employees on the first day of
 1502  the plan year, and has had no prior coverage for the last 6
 1503  months may participate.
 1504         2. Any municipality, county, school district, or hospital
 1505  employer located in a rural community as defined in s.
 1506  288.0656(2)(b) may participate.
 1507         3. Nursing home employers may participate.
 1508         4. Each dependent of a person eligible for coverage is also
 1509  eligible to participate.
 1510  
 1511         Any employer participating in the program must do so until
 1512  the end of the term for which the carrier providing the coverage
 1513  is obligated to provide such coverage to the program. Coverage
 1514  for a small employer group that ceases to meet the eligibility
 1515  requirements of this section may be terminated at the end of the
 1516  policy period for which the necessary premiums have been paid.
 1517  
 1518  
 1519  ================= T I T L E  A M E N D M E N T ================
 1520         And the title is amended as follows:
 1521         Delete line 52
 1522  and insert:
 1523         entities for certain purposes; amending ss. 166.231,
 1524  212.05, 212.08, 212.098, and 220.15, F.S.; revising industry
 1525  code designations; amending 212.097, F.S.; revising industry
 1526  code designations; specifying a review and certification
 1527  requirement for the urban high crime area job tax credit
 1528  applications; amending s. 220.191, F.S.; specifying a review and
 1529  certification requirement for capital investment tax credit
 1530  applications; creating s. 288.061, F.S.; providing requirements
 1531  and procedures for an economic development incentive application
 1532  process; providing time periods and requirements for
 1533  certification for economic development incentive applications;
 1534  providing duties and responsibilities of Enterprise Florida,
 1535  Inc., and the Office of Tourism, Trade, and Economic
 1536  Development; amending s. 288.063, F.S.; revising required
 1537  criteria for review and certification of transportation projects
 1538  by the Office of Tourism, Trade, and Economic Development;
 1539  amending s. 288.065, F.S.; revising county population criteria
 1540  for loans from the Rural Community Development Revolving Loan
 1541  Fund; amending s. 288.0655, F.S.; authorizing the Office of
 1542  Tourism, Trade, and Economic Development to award grants for a
 1543  certain percentage of total infrastructure project costs for
 1544  certain catalyst site funding applications; expanding eligible
 1545  facilities for authorized infrastructure projects; providing for
 1546  waiver of the local matching requirement; specifying a review
 1547  and certification requirement for the office for certain Rural
 1548  Infrastructure Fund grant applications; amending s. 288.0656,
 1549  F.S.; providing legislative intent; revising and providing
 1550  definitions; providing additional review and action requirements
 1551  for the Rural Economic Development Initiative relating to rural
 1552  communities; revising representation on the initiative; deleting
 1553  a limitation on characterization as a rural area of critical
 1554  economic concern; authorizing rural areas of critical economic
 1555  concern to designate certain catalyst projects for certain
 1556  purposes; providing project requirements; requiring the
 1557  initiative to assist local governments with certain
 1558  comprehensive planning needs; providing procedures and
 1559  requirements for such assistance; revising certain reporting
 1560  requirements for the initiative; amending s. 288.06561, F.S.,
 1561  conforming cross-references; amending s. 288.0657, F.S.;
 1562  revising the definition of the term “rural community“; amending
 1563  s. 288.1045, F.S.; revising provisions relating to the
 1564  application and refund process for the qualified defense
 1565  contractor tax refund program; specifying a review and
 1566  certification requirement for program refunds; revising the cap
 1567  on refunds per applicant; deleting a report requirement;
 1568  amending s. 288.106, F.S.; revising certain definitions;
 1569  revising industry code designation requirements for certain
 1570  activities under the tax refund program for qualified target
 1571  industry businesses; revising program application and approval
 1572  process provisions; specifying a review and certification
 1573  requirement for program applications; revising tax refund
 1574  agreement requirements; revising an economic-stimulus exemption
 1575  request provision; extending a final date for exemption
 1576  requests; extending a certification expiration provision;
 1577  amending s. 288.107, F.S.; providing an additional criterion for
 1578  participation in brownfield redevelopment bonus refunds;
 1579  specifying a review and certification requirement for brownfield
 1580  redevelopment bonus refund applications; amending s. 288.108,
 1581  F.S.; specifying a review and certification requirement for
 1582  applications for high-impact business performance grants;
 1583  deleting certain final order and report requirements; amending
 1584  s. 288.1088, F.S.; specifying a review requirement for Quick
 1585  Action Closing Fund project applications; providing a time
 1586  period for the director to recommend approval or disapproval of
 1587  a project for receipt of funds from the Quick Action Closing
 1588  Fund; creating s. 288.10895, F.S.; providing requirements and
 1589  procedures for and limitations on transfers of economic
 1590  development credits or incentives; providing for amount of
 1591  credit or incentive that may be transferred; providing
 1592  conditions for use of transferred credit or incentive; providing
 1593  a limitation on the number of transfers; providing eligibility
 1594  of transfers; providing for recovery of transfers under certain
 1595  circumstances; providing certain agency rulemaking authority;
 1596  amending ss. 257.193, 288.019, and 627.6699, F.S.; conforming
 1597  cross-references; providing an effective
 1598