HB 7031

1	A bill to be entitled
2	An act relating to economic development; amending ss.
3	166.231, 212.05, 212.08, 212.097, 212.098, and 220.15,
4	F.S.; revising industry code designations; amending s.
5	220.191, F.S.; specifying a review and certification
6	requirement for capital investment tax credit
7	applications; creating s. 288.061, F.S.; providing
8	requirements and procedures for an economic development
9	incentive application process; providing time periods and
10	requirements for certification for economic development
11	incentive applications; providing duties and
12	responsibilities of Enterprise Florida, Inc., and the
13	Office of Tourism, Trade, and Economic Development;
14	amending s. 288.063, F.S.; revising required criteria for
15	review and certification of transportation projects by the
16	Office of Tourism, Trade, and Economic Development;
17	amending s. 288.065, F.S.; revising county population
18	criteria for loans from the Rural Community Development
19	Revolving Loan Fund; amending s. 288.0655, F.S.;
20	authorizing the Office of Tourism, Trade, and Economic
21	Development to award grants for a certain percentage of
22	total infrastructure project costs for certain catalyst
23	site funding applications; expanding eligible facilities
24	for authorized infrastructure projects; providing for
25	waiver of the local matching requirement; specifying a
26	review and certification requirement for the office for
27	certain Rural Infrastructure Fund grant applications;
28	amending s. 288.0656, F.S.; providing legislative intent;
29	revising and providing definitions; providing additional
30	review and action requirements for the Rural Economic
31	Development Initiative relating to rural communities;
32	revising representation on the initiative; deleting a
33	limitation on characterization as a rural area of critical
34	economic concern; authorizing rural areas of critical
35	economic concern to designate certain catalyst projects
36	for certain purposes; providing project requirements;
37	requiring the initiative to assist local governments with
38	certain comprehensive planning needs; providing procedures
39	and requirements for such assistance; revising certain
40	reporting requirements for the initiative; amending s.
41	288.06561, F.S., conforming cross-references; amending s.
42	288.0657, F.S.; revising the definition of the term "rural
43	community"; amending s. 288.1045, F.S.; revising
44	provisions relating to the application and refund process
45	for the qualified defense contractor tax refund program;
46	specifying a review and certification requirement for
47	program refunds; revising the cap on refunds per
48	applicant; deleting a report requirement; amending s.
49	288.106, F.S.; revising certain definitions; revising
50	industry code designation requirements for certain
51	activities under the tax refund program for qualified
52	target industry businesses; revising program application
53	and approval process provisions; specifying a review and
54	certification requirement for program applications;
55	revising tax refund agreement requirements; revising an
56	economic-stimulus exemption request provision; extending a
57	final date for exemption requests; extending a
58	certification expiration provision; amending s. 288.107,
59	F.S.; providing an additional criterion for participation
60	in brownfield redevelopment bonus refunds; specifying a
61	review and certification requirement for brownfield
62	redevelopment bonus refund applications; amending s.
63	288.108, F.S.; specifying a review and certification
64	requirement for applications for high-impact business
65	performance grants; deleting certain final order and
66	report requirements; amending s. 288.1088, F.S.;
67	specifying a review requirement for Quick Action Closing
68	Fund project applications; providing a time period for the
69	director to recommend approval or disapproval of a project
70	for receipt of funds from the Quick Action Closing Fund;
71	removing Legislative Budget Commission review of
72	appropriations for Quick Action Closing Fund; creating s.
73	288.10895, F.S.; providing requirements and procedures for
74	and limitations on transfers of economic development
75	credits or incentives; providing for amount of credit or
76	incentive that may be transferred; providing conditions
77	for use of transferred credit or incentive; providing a
78	limitation on the number of transfers; providing
79	eligibility of transfers; providing for recovery of
80	transfers under certain circumstances; providing certain
81	agency rulemaking authority; excluding certain types of
82	tax credits from transfers; amending ss. 257.193, 288.019,
83	and 627.6699, F.S.; conforming cross-references; providing
84	an effective date.
85
86	Be It Enacted by the Legislature of the State of Florida:
87
88	Section 1.  Subsection (6) of section 166.231, Florida
89	Statutes, is amended to read:
90	166.231  Municipalities; public service tax.--
91	(6)  A municipality may exempt from the tax imposed by this
92	section any amount up to, and including, the total amount of
93	electricity, metered natural gas, liquefied petroleum gas either
94	metered or bottled, or manufactured gas either metered or
95	bottled purchased per month, or reduce the rate of taxation on
96	the purchase of such electricity or gas when purchased by an
97	industrial consumer which uses the electricity or gas directly
98	in industrial manufacturing, processing, compounding, or a
99	production process, at a fixed location in the municipality, of
100	items of tangible personal property for sale. The municipality
101	shall establish the requirements for qualification for this
102	exemption in the manner prescribed by ordinance. Possession by a
103	seller of a written certification by the purchaser, certifying
104	the purchaser's entitlement to an exemption permitted by this
105	subsection, relieves the seller from the responsibility of
106	collecting the tax on the nontaxable amounts, and the
107	municipality shall look solely to the purchaser for recovery of
108	such tax if it determines that the purchaser was not entitled to
109	the exemption. Any municipality granting an exemption pursuant
110	to this subsection shall grant the exemption to all companies
111	classified in the same five-digit NAICS SIC Industry Major Group
112	Number.
113	Section 2.  Paragraph (i) of subsection (1) of section
114	212.05, Florida Statutes, is amended to read:
115	212.05  Sales, storage, use tax.--It is hereby declared to
116	be the legislative intent that every person is exercising a
117	taxable privilege who engages in the business of selling
118	tangible personal property at retail in this state, including
119	the business of making mail order sales, or who rents or
120	furnishes any of the things or services taxable under this
121	chapter, or who stores for use or consumption in this state any
122	item or article of tangible personal property as defined herein
123	and who leases or rents such property within the state.
124	(1)  For the exercise of such privilege, a tax is levied on
125	each taxable transaction or incident, which tax is due and
126	payable as follows:
127	(i)1.  At the rate of 6 percent on charges for all:
128	a.  Detective, burglar protection, and other protection
129	services (NAICS National SIC Industry Numbers 561611, 561612,
130	561613, 7381 and 561621 7382). Any law enforcement officer, as
131	defined in s. 943.10, who is performing approved duties as
132	determined by his or her local law enforcement agency in his or
133	her capacity as a law enforcement officer, and who is subject to
134	the direct and immediate command of his or her law enforcement
135	agency, and in the law enforcement officer's uniform as
136	authorized by his or her law enforcement agency, is performing
137	law enforcement and public safety services and is not performing
138	detective, burglar protection, or other protective services, if
139	the law enforcement officer is performing his or her approved
140	duties in a geographical area in which the law enforcement
141	officer has arrest jurisdiction. Such law enforcement and public
142	safety services are not subject to tax irrespective of whether
143	the duty is characterized as "extra duty," "off-duty," or
144	"secondary employment," and irrespective of whether the officer
145	is paid directly or through the officer's agency by an outside
146	source. The term "law enforcement officer" includes full-time or
147	part-time law enforcement officers, and any auxiliary law
148	enforcement officer, when such auxiliary law enforcement officer
149	is working under the direct supervision of a full-time or part-
150	time law enforcement officer.
151	b.  Nonresidential cleaning and nonresidential pest control
152	services (NAICS National Numbers 561710, 561720, and 561790 SIC
153	Industry Group Number 734).
154	2.  As used in this paragraph, "NAICS SIC" means those
155	classifications contained in the North American Industry
156	Standard Industrial Classification System Manual, 1987, as
157	published by the Office of Management and Budget, Executive
158	Office of the President.
159	3.  Charges for detective, burglar protection, and other
160	protection security services performed in this state but used
161	outside this state are exempt from taxation. Charges for
162	detective, burglar protection, and other protection security
163	services performed outside this state and used in this state are
164	subject to tax.
165	4.  If a transaction involves both the sale or use of a
166	service taxable under this paragraph and the sale or use of a
167	service or any other item not taxable under this chapter, the
168	consideration paid must be separately identified and stated with
169	respect to the taxable and exempt portions of the transaction or
170	the entire transaction shall be presumed taxable. The burden
171	shall be on the seller of the service or the purchaser of the
172	service, whichever applicable, to overcome this presumption by
173	providing documentary evidence as to which portion of the
174	transaction is exempt from tax. The department is authorized to
175	adjust the amount of consideration identified as the taxable and
176	exempt portions of the transaction; however, a determination
177	that the taxable and exempt portions are inaccurately stated and
178	that the adjustment is applicable must be supported by
179	substantial competent evidence.
180	5.  Each seller of services subject to sales tax pursuant
181	to this paragraph shall maintain a monthly log showing each
182	transaction for which sales tax was not collected because the
183	services meet the requirements of subparagraph 3. for out-of-
184	state use. The log must identify the purchaser's name, location
185	and mailing address, and federal employer identification number,
186	if a business, or the social security number, if an individual,
187	the service sold, the price of the service, the date of sale,
188	the reason for the exemption, and the sales invoice number. The
189	monthly log shall be maintained pursuant to the same
190	requirements and subject to the same penalties imposed for the
191	keeping of similar records pursuant to this chapter.
192	Section 3.  Paragraphs (ff), (xx), and (yy) of subsection
193	(7) of section 212.08, Florida Statutes, are amended to read:
194	212.08  Sales, rental, use, consumption, distribution, and
195	storage tax; specified exemptions.--The sale at retail, the
196	rental, the use, the consumption, the distribution, and the
197	storage to be used or consumed in this state of the following
198	are hereby specifically exempt from the tax imposed by this
199	chapter.
200	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
201	entity by this chapter do not inure to any transaction that is
202	otherwise taxable under this chapter when payment is made by a
203	representative or employee of the entity by any means,
204	including, but not limited to, cash, check, or credit card, even
205	when that representative or employee is subsequently reimbursed
206	by the entity. In addition, exemptions provided to any entity by
207	this subsection do not inure to any transaction that is
208	otherwise taxable under this chapter unless the entity has
209	obtained a sales tax exemption certificate from the department
210	or the entity obtains or provides other documentation as
211	required by the department. Eligible purchases or leases made
212	with such a certificate must be in strict compliance with this
213	subsection and departmental rules, and any person who makes an
214	exempt purchase with a certificate that is not in strict
215	compliance with this subsection and the rules is liable for and
216	shall pay the tax. The department may adopt rules to administer
217	this subsection.
218	(ff)  Certain electricity or steam uses.--
219	1.  Subject to the provisions of subparagraph 4., charges
220	for electricity or steam used to operate machinery and equipment
221	at a fixed location in this state when such machinery and
222	equipment is used to manufacture, process, compound, produce, or
223	prepare for shipment items of tangible personal property for
224	sale, or to operate pollution control equipment, recycling
225	equipment, maintenance equipment, or monitoring or control
226	equipment used in such operations are exempt to the extent
227	provided in this paragraph. If 75 percent or more of the
228	electricity or steam used at the fixed location is used to
229	operate qualifying machinery or equipment, 100 percent of the
230	charges for electricity or steam used at the fixed location are
231	exempt. If less than 75 percent but 50 percent or more of the
232	electricity or steam used at the fixed location is used to
233	operate qualifying machinery or equipment, 50 percent of the
234	charges for electricity or steam used at the fixed location are
235	exempt. If less than 50 percent of the electricity or steam used
236	at the fixed location is used to operate qualifying machinery or
237	equipment, none of the charges for electricity or steam used at
238	the fixed location are exempt.
239	2.  This exemption applies only to industries classified
240	under NAICS Sector SIC Industry Major Group Numbers 21, 31, 32,
241	and 33 and NAICS National Numbers 113310, 238910, 488390,
242	511110, 511120, 511130, 511140, 511191, 511199, 512220, 512230,
243	516110, 541360, 541710, and 811490 10, 12, 13, 14, 20, 22, 23,
244	24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and
245	39 and Industry Group Number 212. As used in this paragraph,
246	"NAICS SIC" means those classifications contained in the North
247	American Industry Standard Industrial Classification System
248	Manual, 1987, as published by the Office of Management and
249	Budget, Executive Office of the President.
250	3.  Possession by a seller of a written certification by
251	the purchaser, certifying the purchaser's entitlement to an
252	exemption permitted by this subsection, relieves the seller from
253	the responsibility of collecting the tax on the nontaxable
254	amounts, and the department shall look solely to the purchaser
255	for recovery of such tax if it determines that the purchaser was
256	not entitled to the exemption.
257	4.  Such exemption shall be applied as follows: beginning
258	July 1, 2000, 100 percent of the charges for such electricity or
259	steam shall be exempt.
260	(xx)  Certain repair and labor charges.--
261	1.  Subject to the provisions of subparagraphs 2. and 3.,
262	there is exempt from the tax imposed by this chapter all labor
263	charges for the repair of, and parts and materials used in the
264	repair of and incorporated into, industrial machinery and
265	equipment which is used for the manufacture, processing,
266	compounding, production, or preparation for shipping of items of
267	tangible personal property at a fixed location within this
268	state.
269	2.  This exemption applies only to industries classified
270	under NAICS Sector SIC Industry Major Group Numbers 21, 31, 32,
271	and 33 and NAICS National Numbers 113310, 238910, 488390,
272	511110, 511120, 511130, 511140, 511191, 511199, 512220, 512230,
273	516110, 541360, 541710, and 811490 10, 12, 13, 14, 20, 22, 23,
274	24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and
275	39 and Industry Group Number 212. As used in this subparagraph,
276	"NAICS SIC" means those classifications contained in the North
277	American Industry Standard Industrial Classification System
278	Manual, 1987, as published by the Office of Management and
279	Budget, Executive Office of the President.
280	3.  This exemption shall be applied as follows:
281	a.  Beginning July 1, 2000, 50 percent of such charges for
282	repair parts and labor shall be exempt.
283	b.  Beginning July 1, 2001, 75 percent of such charges for
284	repair parts and labor shall be exempt.
285	c.  Beginning July 1, 2002, 100 percent of such charges for
286	repair parts and labor shall be exempt.
287	(yy)  Film and other printing supplies.--Also exempt are
288	the following materials purchased, produced, or created by
289	businesses classified under NAICS National SIC Industry Numbers
290	323110, 323111, 323112, 323113, 323114, 323115, 323116, 323118,
291	323119, 323121, 323122, 511191, and 516110 275, 276, 277, 278,
292	or 279 for use in producing graphic matter for sale: film,
293	photographic paper, dyes used for embossing and engraving,
294	artwork, typography, lithographic plates, and negatives. As used
295	in this paragraph, "NAICS SIC" means those classifications
296	contained in the North American Industry Standard Industrial
297	Classification System Manual, 1987, as published by the Office
298	of Management and Budget, Executive Office of the President.
299	Section 4.  Paragraph (a) of subsection (1) of section
300	212.097, Florida Statutes, is amended to read:
301	212.097  Urban High-Crime Area Job Tax Credit Program.--
302	(1)  As used in this section, the term:
303	(a)  "Eligible business" means any sole proprietorship,
304	firm, partnership, or corporation that is located in a qualified
305	county and is predominantly engaged in, or is headquarters for a
306	business predominantly engaged in, activities usually provided
307	for consideration by firms classified within the following North
308	American Industry Classification System standard industrial
309	classifications: NAICS Sector Number 11 SIC 01-SIC 09
310	(agriculture, forestry, and fishing, and hunting); NAICS Sector
311	Numbers 31-33 and NAICS National Numbers 212324, 212325, 212393,
312	and 212399 SIC 20-SIC 39 (manufacturing); NAICS National Numbers
313	212324, 441110, 441120, 441210, 441221, 441222, 441229, 441310,
314	441320, 442110, 442210, 442291, 442299, 443111, 443112, 443120,
315	443130, 444110, 444120, 444130, 444190, 444210, 444220, 445110,
316	445120, 445210, 445220, 445230, 445291, 445292, 445299, 445310,
317	446110, 446120, 446130, 446191, 446199, 447110, 447190, 448110,
318	448120, 448130, 448140, 448150, 448190, 448210, 448310, 448320,
319	451110, 451120, 451130, 451140, 451211, 451212, 451220, 452111,
320	452112, 452910, 452990, 453110, 453210, 453220, 453310, 453910,
321	453920, 453930, 453991, 453998, 454111, 454112, 454113, 454210,
322	454311, 454312, 454319, 454390, 488390, 511110, 511120, 511130,
323	511140, 511191, 511199, 512220, 512230, 516110, 522298, 541320,
324	541710, 541940, 561730, 722213, 722330, 811490, and 812910 SIC
325	52-SIC 57 and SIC 59 (retail); NAICS National Numbers 493110,
326	493120, 493130, 493190, and 531130 SIC 422 (public warehousing
327	and storage); NAICS National Numbers 721110, 721120, 721191,
328	721199, 721211, 721214, and 721310 SIC 70 (hotels and other
329	lodging places); NAICS National Number 541710 SIC 7391 (research
330	and development); NAICS National Numbers 334612, 512110, 512191,
331	512199, 532220, 532490, 541214, 541690, 561310, and 711510 SIC
332	781 (motion picture production and allied services); NAICS
333	National Number 713910 SIC 7992 (public golf courses); and NAICS
334	National Number 713110 SIC 7996 (amusement parks). A call center
335	or similar customer service operation that services a multistate
336	market or international market is also an eligible business. In
337	addition, the Office of Tourism, Trade, and Economic Development
338	may, as part of its final budget request submitted pursuant to
339	s. 216.023, recommend additions to or deletions from the list of
340	standard industrial classifications used to determine an
341	eligible business, and the Legislature may implement such
342	recommendations. Excluded from eligible receipts are receipts
343	from retail sales, except such receipts for NAICS National
344	Numbers 311330, 311340, 311811, 314121, 314129, 315222, 315233,
345	327112, 337110, 337121, 337122, 339113, 339115, 441110, 441120,
346	441210, 441221, 441222, 441229, 441310, 441320, 442110, 442210,
347	442291, 442299, 443111, 443112, 443120, 443130, 444110, 444120,
348	444130, 444190, 444210, 444220, 445110, 445120, 445210, 445220,
349	445230, 445291, 445292, 445299, 445310, 446110, 446120, 446130,
350	446191, 446199, 447110, 447190, 448110, 448120, 448130, 448140,
351	448150, 448190, 448210, 448310, 448320, 451110, 451120, 451130,
352	451140, 451211, 451212, 451220, 452111, 452112, 452910, 452990,
353	453110, 453210, 453220, 453310, 453910, 453920, 453930, 453991,
354	453998, 454111, 454112, 454113, 454210, 454311, 454312, 454319,
355	454390, 522298, 722213, and 722330 SIC 52-SIC 57 and SIC 59
356	(retail), hotels and other lodging places classified in NAICS
357	National Numbers 721110, 721120, 721191, 721199, 721211, 721214,
358	and 721310 SIC 70, public golf courses in NAICS National Number
359	713910 SIC 7992, and amusement parks in NAICS National Number
360	713110 SIC 7996. For purposes of this paragraph, the term
361	"predominantly" means that more than 50 percent of the
362	business's gross receipts from all sources is generated by those
363	activities usually provided for consideration by firms in the
364	specified standard industrial classification. The determination
365	of whether the business is located in a qualified high-crime
366	area and the tier ranking of that area must be based on the date
367	of application for the credit under this section. Commonly owned
368	and controlled entities are to be considered a single business
369	entity.
370	Section 5.  Paragraph (a) of subsection (1) of section
371	212.098, Florida Statutes, is amended to read:
372	212.098  Rural Job Tax Credit Program.--
373	(1)  As used in this section, the term:
374	(a)  "Eligible business" means any sole proprietorship,
375	firm, partnership, or corporation that is located in a qualified
376	county and is predominantly engaged in, or is headquarters for a
377	business predominantly engaged in, activities usually provided
378	for consideration by firms classified within the following North
379	American Industry Classification System standard industrial
380	classifications: NAICS Sector Number 11 and NAICS National
381	Numbers 541320, 541940, 561730, and 812910 SIC 01-SIC 09
382	(agriculture, forestry, and fishing, and hunting); NAICS Sector
383	Numbers 31-33 and NAICS National Numbers 212324, 212325, 212393,
384	212399, 488390, 511110, 511120, 511130, 511140, 511191, 511199,
385	512220, 512230, 516110, 541710, and 811490 SIC 20-SIC 39
386	(manufacturing); NAICS National Numbers 493110, 493120, 493130,
387	493190, and 531130 SIC 422 (public warehousing and storage);
388	NAICS National Numbers 721110, 721120, 721191, 721199, 721211,
389	721214, and 721310 SIC 70 (hotels and other lodging places);
390	NAICS National Number 541710 SIC 7391 (research and
391	development); NAICS National Numbers 334612, 512110, 512191,
392	512199, 532220, 532490, 541214, 541690, 561310, and 711510 SIC
393	781 (motion picture production and allied services); NAICS
394	National Number 713910 SIC 7992 (public golf courses); NAICS
395	National Number 713110 SIC 7996 (amusement parks); and a
396	targeted industry eligible for the qualified target industry
397	business tax refund under s. 288.106. A call center or similar
398	customer service operation that services a multistate market or
399	an international market is also an eligible business. In
400	addition, the Office of Tourism, Trade, and Economic Development
401	may, as part of its final budget request submitted pursuant to
402	s. 216.023, recommend additions to or deletions from the list of
403	standard industrial classifications used to determine an
404	eligible business, and the Legislature may implement such
405	recommendations. Excluded from eligible receipts are receipts
406	from retail sales, except such receipts for hotels and other
407	lodging places classified in NAICS National Numbers 721110,
408	721120, 721191, 721199, 721211, 721214, and 721310 SIC 70,
409	public golf courses in NAICS National Number 713910 SIC 7992,
410	and amusement parks in NAICS National Number 713110 SIC 7996.
411	For purposes of this paragraph, the term "predominantly" means
412	that more than 50 percent of the business's gross receipts from
413	all sources is generated by those activities usually provided
414	for consideration by firms in the specified standard industrial
415	classification. The determination of whether the business is
416	located in a qualified county and the tier ranking of that
417	county must be based on the date of application for the credit
418	under this section. Commonly owned and controlled entities are
419	to be considered a single business entity.
420	Section 6.  Paragraph (b) of subsection (5) of section
421	220.15, Florida Statutes, is amended to read:
422	220.15  Apportionment of adjusted federal income.--
423	(5)  The sales factor is a fraction the numerator of which
424	is the total sales of the taxpayer in this state during the
425	taxable year or period and the denominator of which is the total
426	sales of the taxpayer everywhere during the taxable year or
427	period.
428	(b)1.  Sales of tangible personal property occur in this
429	state if the property is delivered or shipped to a purchaser
430	within this state, regardless of the f.o.b. point, other
431	conditions of the sale, or ultimate destination of the property,
432	unless shipment is made via a common or contract carrier.
433	However, for industries in NAICS National SIC Industry Number
434	311411 2037, if the ultimate destination of the product is to a
435	location outside this state, regardless of the method of
436	shipment or f.o.b. point, the sale shall not be deemed to occur
437	in this state.
438	2.  When citrus fruit is delivered by a cooperative for a
439	grower-member, by a grower-member to a cooperative, or by a
440	grower-participant to a Florida processor, the sales factor for
441	the growers for such citrus fruit delivered to such processor
442	shall be the same as the sales factor for the most recent
443	taxable year of that processor. That sales factor, expressed
444	only as a percentage and not in terms of the dollar volume of
445	sales, so as to protect the confidentiality of the sales of the
446	processor, shall be furnished on the request of such a grower
447	promptly after it has been determined for that taxable year.
448	3.  Reimbursement of expenses under an agency contract
449	between a cooperative, a grower-member of a cooperative, or a
450	grower and a processor is not a sale within this state.
451	Section 7.  Subsection (5) of section 220.191, Florida
452	Statutes, is amended to read:
453	220.191  Capital investment tax credit.--
454	(5)  Applications shall be reviewed and certified pursuant
455	to s. 288.061. The office, upon a recommendation by Enterprise
456	Florida, Inc., shall first certify a business as eligible to
457	receive tax credits pursuant to this section prior to the
458	commencement of operations of a qualifying project, and such
459	certification shall be transmitted to the Department of Revenue.
460	Upon receipt of the certification, the Department of Revenue
461	shall enter into a written agreement with the qualifying
462	business specifying, at a minimum, the method by which income
463	generated by or arising out of the qualifying project will be
464	determined.
465	Section 8.  Section 288.061, Florida Statutes, is created
466	to read:
467	288.061  Economic development incentive application
468	process.--
469	(1)  Within 10 business days after receiving a submitted
470	economic development incentive application, Enterprise Florida,
471	Inc., shall review the application and inform the applicant
472	business whether or not its application is complete. Within 10
473	business days after the application is deemed complete,
474	Enterprise Florida, Inc., shall evaluate the application and
475	recommend approval or disapproval of the application to the
476	director of the Office of Tourism, Trade, and Economic
477	Development. In recommending an applicant business for approval,
478	Enterprise Florida, Inc., shall include in its evaluation a
479	recommended grant award amount and a review of the applicant's
480	ability to meet specific program criteria.
481	(2)  Within 10 calendar days after the Office of Tourism,
482	Trade, and Economic Development receives the evaluation and
483	recommendation from Enterprise Florida, Inc., the office shall
484	notify Enterprise Florida, Inc., whether or not the application
485	is reviewable. Within 22 calendar days after the office receives
486	the recommendation from Enterprise Florida, Inc., the director
487	of the office shall review the application and issue a letter of
488	certification to the applicant that approves or disapproves an
489	applicant business and includes a justification of that
490	decision, unless the business requests an extension of that
491	time. The final order shall specify the total amount of the
492	award, the performance conditions that must be met to obtain the
493	award, and the schedule for payment.
494	Section 9.  Subsection (4) of section 288.063, Florida
495	Statutes, is amended to read:
496	288.063  Contracts for transportation projects.--
497	(4)  The Office of Tourism, Trade, and Economic Development
498	may adopt criteria by which transportation projects are to be
499	reviewed and certified in accordance with s. 288.061 specified
500	and identified. In approving transportation projects for
501	funding, the Office of Tourism, Trade, and Economic Development
502	shall consider factors including, but not limited to, the cost
503	per job created or retained considering the amount of
504	transportation funds requested; the average hourly rate of wages
505	for jobs created; the reliance on the program as an inducement
506	for the project's location decision; the amount of capital
507	investment to be made by the business; the demonstrated local
508	commitment; the location of the project in an enterprise zone
509	designated pursuant to s. 290.0055; the location of the project
510	in a spaceport territory as defined in s. 331.304; the
511	unemployment rate of the surrounding area; the poverty rate of
512	the community; and the adoption of an economic element as part
513	of its local comprehensive plan in accordance with s.
514	163.3177(7)(j). The Office of Tourism, Trade, and Economic
515	Development may contact any agency it deems appropriate for
516	additional input regarding the approval of projects.
517	Section 10.  Subsection (2) of section 288.065, Florida
518	Statutes, is amended to read:
519	288.065  Rural Community Development Revolving Loan Fund.--
520	(2)  The program shall provide for long-term loans, loan
521	guarantees, and loan loss reserves to units of local
522	governments, or economic development organizations substantially
523	underwritten by a unit of local government, within counties with
524	populations of 75,000 or less, or within any county with that
525	has a population of 125,000 100,000 or less that and is
526	contiguous to a county with a population of 75,000 or less, or
527	within any county with a population density of no more than 550
528	persons per square mile that is contiguous to either Alabama or
529	Georgia, based on as determined by the most recent official
530	population estimate as determined under pursuant to s. 186.901,
531	including those residing in incorporated areas and those
532	residing in unincorporated areas of the county, or to units of
533	local government, or economic development organizations
534	substantially underwritten by a unit of local government, within
535	a rural area of critical economic concern. Requests for loans
536	shall be made by application to the Office of Tourism, Trade,
537	and Economic Development. Loans shall be made pursuant to
538	agreements specifying the terms and conditions agreed to between
539	the applicant and the Office of Tourism, Trade, and Economic
540	Development. The loans shall be the legal obligations of the
541	applicant. All repayments of principal and interest shall be
542	returned to the loan fund and made available for loans to other
543	applicants. However, in a rural area of critical economic
544	concern designated by the Governor, and upon approval by the
545	Office of Tourism, Trade, and Economic Development, repayments
546	of principal and interest may be retained by the applicant if
547	such repayments are dedicated and matched to fund regionally
548	based economic development organizations representing the rural
549	area of critical economic concern.
550	Section 11.  Paragraphs (b) and (e) of subsection (2) and
551	subsection (3) of section 288.0655, Florida Statutes, are
552	amended to read:
553	288.0655  Rural Infrastructure Fund.--
554	(2)
555	(b)  To facilitate access of rural communities and rural
556	areas of critical economic concern as defined by the Rural
557	Economic Development Initiative to infrastructure funding
558	programs of the Federal Government, such as those offered by the
559	United States Department of Agriculture and the United States
560	Department of Commerce, and state programs, including those
561	offered by Rural Economic Development Initiative agencies, and
562	to facilitate local government or private infrastructure funding
563	efforts, the office may award grants for up to 30 percent of the
564	total infrastructure project cost. If an application for funding
565	is for a catalyst site, as defined in s. 288.0656, the office
566	may award grants for up to 40 percent of the total
567	infrastructure project cost. Eligible projects must be related
568	to specific job-creation or job-retention opportunities.
569	Eligible projects may also include improving any inadequate
570	infrastructure that has resulted in regulatory action that
571	prohibits economic or community growth or reducing the costs to
572	community users of proposed infrastructure improvements that
573	exceed such costs in comparable communities. Eligible uses of
574	funds shall include improvements to public infrastructure for
575	industrial or commercial sites and upgrades to or development of
576	public tourism infrastructure. Authorized infrastructure may
577	include the following public or public-private partnership
578	facilities: storm water systems; telecommunications facilities;
579	broadband facilities; roads or other remedies to transportation
580	impediments; nature-based tourism facilities; or other physical
581	requirements necessary to facilitate tourism, trade, and
582	economic development activities in the community. Authorized
583	infrastructure may also include publicly or privately owned
584	self-powered nature-based tourism facilities,
585	telecommunications facilities, and broadband facilities and
586	additions to the distribution facilities of the existing natural
587	gas utility as defined in s. 366.04(3)(c), the existing electric
588	utility as defined in s. 366.02, or the existing water or
589	wastewater utility as defined in s. 367.021(12), or any other
590	existing water or wastewater facility, which owns a gas or
591	electric distribution system or a water or wastewater system in
592	this state where:
593	1.  A contribution-in-aid of construction is required to
594	serve public or public-private partnership facilities under the
595	tariffs of any natural gas, electric, water, or wastewater
596	utility as defined herein; and
597	2.  Such utilities as defined herein are willing and able
598	to provide such service.
599	(e)  To enable local governments to access the resources
600	available pursuant to s. 403.973(18), the office may award
601	grants for surveys, feasibility studies, and other activities
602	related to the identification and preclearance review of land
603	which is suitable for preclearance review. Authorized grants
604	under this paragraph shall not exceed $75,000 each, except in
605	the case of a project in a rural area of critical economic
606	concern, in which case the grant shall not exceed $300,000. Any
607	funds awarded under this paragraph must be matched at a level of
608	50 percent with local funds, except that any funds awarded for a
609	project in a rural area of critical economic concern must be
610	matched at a level of 33 percent with local funds. If an
611	application for funding is for a catalyst site, as defined in s.
612	288.0656, the requirement for local match may be waived. In
613	evaluating applications under this paragraph, the office shall
614	consider the extent to which the application seeks to minimize
615	administrative and consultant expenses.
616	(3)  The office, in consultation with Enterprise Florida,
617	Inc., VISIT Florida, the Department of Environmental Protection,
618	and the Florida Fish and Wildlife Conservation Commission, as
619	appropriate, shall review and certify applications pursuant to
620	s. 288.061. The review shall include an evaluation of and
621	evaluate the economic benefit of the projects and their long-
622	term viability. The office shall have final approval for any
623	grant under this section and must make a grant decision within
624	30 days of receiving a completed application.
625	Section 12.  Section 288.0656, Florida Statutes, is amended
626	to read:
627	288.0656  Rural Economic Development Initiative.--
628	(1)(a)  Recognizing that rural communities and regions
629	continue to face extraordinary challenges in their efforts to
630	significantly improve their economies, specifically in terms of
631	personal income, job creation, average wages, and strong tax
632	bases, it is the intent of the Legislature to encourage and
633	facilitate the location and expansion of major economic
634	development projects of significant scale in such rural
635	communities.
636	(b)  The Rural Economic Development Initiative, known as
637	"REDI," is created within the Office of Tourism, Trade, and
638	Economic Development, and the participation of state and
639	regional agencies in this initiative is authorized.
640	(2)  As used in this section, the term:
641	(a)  "Catalyst project" means a business locating or
642	expanding in a rural area of critical economic concern to serve
643	as an economic growth opportunity of regional significance for
644	the growth of a regional target industry cluster. The project
645	must provide capital investment on a scale significant enough to
646	affect the entire region and result in the development of high-
647	wage and high-skill jobs.
648	(b)  "Catalyst site" means a parcel or parcels of land
649	within a rural area of critical economic concern that has been
650	prioritized as a geographic site for economic development
651	through partnerships with state, regional, and local
652	organizations. The site must be reviewed by REDI and approved by
653	the Office of Tourism, Trade, and Economic Development for the
654	purposes of locating a catalyst project.
655	(c)(a)  "Economic distress" means conditions affecting the
656	fiscal and economic viability of a rural community, including
657	such factors as low per capita income, low per capita taxable
658	values, high unemployment, high underemployment, low weekly
659	earned wages compared to the state average, low housing values
660	compared to the state average, high percentages of the
661	population receiving public assistance, high poverty levels
662	compared to the state average, and a lack of year-round stable
663	employment opportunities.
664	(d)  "Rural area of critical economic concern" means a
665	rural community, or a region composed of rural communities,
666	designated by the Governor, that has been adversely affected by
667	an extraordinary economic event, severe or chronic distress, or
668	a natural disaster or that presents a unique economic
669	development opportunity of regional impact.
670	(e)(b)  "Rural community" means:
671	1.  A county with a population of 75,000 or less.
672	2.  A county with a population of 125,000 100,000 or less
673	that is contiguous to a county with a population of 75,000 or
674	less.
675	3.  A county with a population density of no more than 550
676	persons per square mile that is contiguous to either Alabama or
677	Georgia.
678	4.3.  A municipality within a county described in
679	subparagraph 1. or subparagraph 2.
680	5.4.  An unincorporated federal enterprise community or an
681	incorporated rural city with a population of 25,000 or less and
682	an employment base focused on traditional agricultural or
683	resource-based industries, located in a county not defined as
684	rural, which has at least three or more of the economic distress
685	factors identified in paragraph (c) (a) and verified by the
686	Office of Tourism, Trade, and Economic Development.
687
688	For purposes of this paragraph, population shall be determined
689	in accordance with the most recent official estimate pursuant to
690	s. 186.901.
691	(3)  REDI shall be responsible for coordinating and
692	focusing the efforts and resources of state and regional
693	agencies on the problems which affect the fiscal, economic, and
694	community viability of Florida's economically distressed rural
695	communities, working with local governments, community-based
696	organizations, and private organizations that have an interest
697	in the growth and development of these communities to find ways
698	to balance environmental and growth management issues with local
699	needs.
700	(4)  REDI shall review and evaluate the impact of statutes
701	and rules on rural communities and shall work to minimize any
702	adverse impact and undertake outreach and capacity building
703	efforts.
704	(5)  REDI shall facilitate better access to state resources
705	by promoting direct access and referrals to appropriate state
706	and regional agencies and statewide organizations. REDI may
707	undertake outreach, capacity-building, and other advocacy
708	efforts to improve conditions in rural communities. These
709	activities may include sponsorship of conferences and
710	achievement awards.
711	(6)(a)  By August 1 of each year, the head of each of the
712	following agencies and organizations shall designate a high-
713	level staff person from within the agency or organization to
714	serve as the REDI representative for the agency or organization:
715	1.  The Department of Community Affairs.
716	2.  The Department of Transportation.
717	3.  The Department of Environmental Protection.
718	4.  The Department of Agriculture and Consumer Services.
719	5.  The Department of State.
720	6.  The Department of Health.
721	7.  The Department of Children and Family Services.
722	8.  The Department of Corrections.
723	9.  The Agency for Workforce Innovation.
724	10.  The Department of Education.
725	11.  The Department of Juvenile Justice.
726	12.  The Fish and Wildlife Conservation Commission.
727	13.  Each water management district.
728	14.  Enterprise Florida, Inc.
729	15.  Workforce Florida, Inc.
730	16.  The Florida Commission on Tourism or VISIT Florida.
731	17.  The Florida Regional Planning Council Association.
732	18.  The Agency for Health Care Administration Florida
733	State Rural Development Council.
734	19.  The Institute of Food and Agricultural Sciences
735	(IFAS).
736
737	An alternate for each designee shall also be chosen, and the
738	names of the designees and alternates shall be sent to the
739	director of the Office of Tourism, Trade, and Economic
740	Development.
741	(b)  Each REDI representative must have comprehensive
742	knowledge of his or her agency's functions, both regulatory and
743	service in nature, and of the state's economic goals, policies,
744	and programs. This person shall be the primary point of contact
745	for his or her agency with REDI on issues and projects relating
746	to economically distressed rural communities and with regard to
747	expediting project review, shall ensure a prompt effective
748	response to problems arising with regard to rural issues, and
749	shall work closely with the other REDI representatives in the
750	identification of opportunities for preferential awards of
751	program funds and allowances and waiver of program requirements
752	when necessary to encourage and facilitate long-term private
753	capital investment and job creation.
754	(c)  The REDI representatives shall work with REDI in the
755	review and evaluation of statutes and rules for adverse impact
756	on rural communities and the development of alternative
757	proposals to mitigate that impact.
758	(d)  Each REDI representative shall be responsible for
759	ensuring that each district office or facility of his or her
760	agency is informed about the Rural Economic Development
761	Initiative and for providing assistance throughout the agency in
762	the implementation of REDI activities.
763	(7)(a)  REDI may recommend to the Governor up to three
764	rural areas of critical economic concern. A rural area of
765	critical economic concern must be a rural community, or a region
766	composed of such, that has been adversely affected by an
767	extraordinary economic event or a natural disaster or that
768	presents a unique economic development opportunity of regional
769	impact that will create more than 1,000 jobs over a 5-year
770	period. The Governor may by executive order designate up to
771	three rural areas of critical economic concern which will
772	establish these areas as priority assignments for REDI as well
773	as to allow the Governor, acting through REDI, to waive
774	criteria, requirements, or similar provisions of any economic
775	development incentive. Such incentives shall include, but not be
776	limited to: the Qualified Target Industry Tax Refund Program
777	under s. 288.106, the Quick Response Training Program under s.
778	288.047, the Quick Response Training Program for participants in
779	the welfare transition program under s. 288.047(8),
780	transportation projects under s. 288.063, the brownfield
781	redevelopment bonus refund under s. 288.107, and the rural job
782	tax credit program under ss. 212.098 and 220.1895.
783	(b)  Designation as a rural area of critical economic
784	concern under this subsection shall be contingent upon the
785	execution of a memorandum of agreement among the Office of
786	Tourism, Trade, and Economic Development; the governing body of
787	the county; and the governing bodies of any municipalities to be
788	included within a rural area of critical economic concern. Such
789	agreement shall specify the terms and conditions of the
790	designation, including, but not limited to, the duties and
791	responsibilities of the county and any participating
792	municipalities to take actions designed to facilitate the
793	retention and expansion of existing businesses in the area, as
794	well as the recruitment of new businesses to the area.
795	(c)  Each rural area of critical economic concern may
796	designate catalyst projects, provided that each catalyst project
797	is specifically recommended by REDI, identified as a catalyst
798	project by Enterprise Florida, Inc., and confirmed as a catalyst
799	project by the Office of Tourism, Trade, and Economic
800	Development. All state agencies and departments shall use all
801	available tools and resources to the extent permissible by law
802	to promote the creation and development of each catalyst project
803	and the development of catalyst sites.
804	(8)  REDI shall assist local governments within rural areas
805	of critical economic concern with comprehensive planning needs
806	that further the provisions of this section. Such assistance
807	shall reflect a multidisciplinary approach among all agencies
808	and include economic development and planning objectives.
809	(a)  A local government may request assistance in the
810	preparation of comprehensive plan amendments, pursuant to part
811	II of chapter 163, that will stimulate economic activity.
812	1.  The local government must contact the Office of
813	Tourism, Trade, and Economic Development to request assistance.
814	2.  REDI representatives shall meet with the local
815	government within 15 days after such request to develop the
816	scope of assistance that will be provided for the development,
817	transmittal, and adoption of the proposed comprehensive plan
818	amendment.
819	3.  As part of the assistance provided, REDI
820	representatives shall also identify other needed local and
821	developer actions for approval of the project and recommend a
822	timeline for the local government and developer that will
823	minimize project delays.
824	(b)  In addition, each year REDI shall solicit requests for
825	assistance from local governments within a rural area of
826	critical economic concern to update the future land use element
827	and other associated elements of the local government's
828	comprehensive plan to better position the community to respond
829	to economic development potential within the county or
830	municipality. REDI shall provide direct assistance to such local
831	governments to update their comprehensive plans pursuant to this
832	paragraph. At least one comprehensive planning technical
833	assistance effort shall be selected each year.
834	(c)  REDI shall develop and annually update a technical
835	assistance manual based upon experiences learned in providing
836	direct assistance under this subsection.
837	(9)(8)  REDI shall submit a report to the Governor, the
838	President of the Senate, and the Speaker of the House of
839	Representatives each year on or before September February 1 on
840	all REDI activities for the prior fiscal year. This report shall
841	include a status report on all projects currently being
842	coordinated through REDI, the number of preferential awards and
843	allowances made pursuant to this section, the dollar amount of
844	such awards, and the names of the recipients. The report shall
845	also include a description of all waivers of program
846	requirements granted. The report shall also include information
847	as to the economic impact of the projects coordinated by REDI.
848	Section 13.  Section 288.06561, Florida Statutes, is
849	amended to read:
850	288.06561  Reduction or waiver of financial match
851	requirements.--Notwithstanding any other law, the member
852	agencies and organizations of the Rural Economic Development
853	Initiative (REDI), as defined in s. 288.0656(6)(a), shall review
854	the financial match requirements for projects in rural areas as
855	defined in s. 288.0656(2)(b).
856	(1)  Each agency and organization shall develop a proposal
857	to waive or reduce the match requirement for rural areas.
858	(2)  Agencies and organizations shall ensure that all
859	proposals are submitted to the Office of Tourism, Trade, and
860	Economic Development for review by the REDI agencies.
861	(3)  These proposals shall be delivered to the Office of
862	Tourism, Trade, and Economic Development for distribution to the
863	REDI agencies and organizations. A meeting of REDI agencies and
864	organizations must be called within 30 days after receipt of
865	such proposals for REDI comment and recommendations on each
866	proposal.
867	(4)  Waivers and reductions must be requested by the county
868	or community, and such county or community must have three or
869	more of the factors identified in s. 288.0656(2)(c)(a).
870	(5)  Any other funds available to the project may be used
871	for financial match of federal programs when there is fiscal
872	hardship, and the match requirements may not be waived or
873	reduced.
874	(6)  When match requirements are not reduced or eliminated,
875	donations of land, though usually not recognized as an in-kind
876	match, may be permitted.
877	(7)  To the fullest extent possible, agencies and
878	organizations shall expedite the rule adoption and amendment
879	process if necessary to incorporate the reduction in match by
880	rural areas in fiscal distress.
881	(8)  REDI shall include in its annual report an evaluation
882	on the status of changes to rules, number of awards made with
883	waivers, and recommendations for future changes.
884	Section 14.  Subsection (1) of section 288.0657, Florida
885	Statutes, is amended to read:
886	288.0657  Florida rural economic development strategy
887	grants.--
888	(1)  As used in this section, the term "rural community"
889	means:
890	(a)  A county with a population of 75,000 or less.
891	(b)  A county with a population of 125,000 100,000 or less
892	that is contiguous to a county with a population of 75,000 or
893	less.
894	(c)  A county with a population density of no more than 550
895	persons per square mile that is contiguous to either Alabama or
896	Georgia.
897	(d)(c)  A municipality within a county described in
898	paragraph (a) or paragraph (b).
899
900	For purposes of this subsection, population shall be determined
901	in accordance with the most recent official estimate pursuant to
902	s. 186.901.
903	Section 15.  Paragraph (c) of subsection (2), paragraphs
904	(a), (e), (f), (g), (h), (i), (j), and (k) of subsection (3),
905	and paragraph (c) of subsection (5) of section 288.1045, Florida
906	Statutes, are amended to read:
907	288.1045  Qualified defense contractor and space flight
908	business tax refund program.--
909	(2)  GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.--
910	(c)  A qualified applicant may not receive more than $5
911	$7.5 million in tax refunds pursuant to this section in all
912	fiscal years.
913	(3)  APPLICATION PROCESS; REQUIREMENTS; AGENCY
914	DETERMINATION.--
915	(a)  To apply for certification as a qualified applicant
916	pursuant to this section, an applicant must file an application
917	with the office which satisfies the requirements of paragraphs
918	(b) and (e), paragraphs (c) and (e), paragraphs (d) and (e), or
919	paragraphs (e) and (j) (k). An applicant may not apply for
920	certification pursuant to this section after a proposal has been
921	submitted for a new Department of Defense contract, after the
922	applicant has made the decision to consolidate an existing
923	Department of Defense contract in this state for which such
924	applicant is seeking certification, after a proposal has been
925	submitted for a new space flight business contract in this
926	state, after the applicant has made the decision to consolidate
927	an existing space flight business contract in this state for
928	which such applicant is seeking certification, or after the
929	applicant has made the decision to convert defense production
930	jobs to nondefense production jobs for which such applicant is
931	seeking certification.
932	(e)  To qualify for review by the office, the application
933	of an applicant must, at a minimum, establish the following to
934	the satisfaction of the office:
935	1.  The jobs proposed to be provided under the application,
936	pursuant to subparagraph (b)6., subparagraph (c)6., or
937	subparagraph (j)(k)6., must pay an estimated annual average wage
938	equaling at least 115 percent of the average wage in the area
939	where the project is to be located.
940	2.  The consolidation of a Department of Defense contract
941	must result in a net increase of at least 25 percent in the
942	number of jobs at the applicant's facilities in this state or
943	the addition of at least 80 jobs at the applicant's facilities
944	in this state.
945	3.  The conversion of defense production jobs to nondefense
946	production jobs must result in net increases in nondefense
947	employment at the applicant's facilities in this state.
948	4.  The Department of Defense contract or the space flight
949	business contract cannot allow the business to include the costs
950	of relocation or retooling in its base as allowable costs under
951	a cost-plus, or similar, contract.
952	5.  A business unit of the applicant must have derived not
953	less than 60 percent of its gross receipts in this state from
954	Department of Defense contracts or space flight business
955	contracts over the applicant's last fiscal year, and must have
956	derived not less than an average of 60 percent of its gross
957	receipts in this state from Department of Defense contracts or
958	space flight business contracts over the 5 years preceding the
959	date an application is submitted pursuant to this section. This
960	subparagraph does not apply to any application for certification
961	based on a contract for reuse of a defense-related facility.
962	6.  The reuse of a defense-related facility must result in
963	the creation of at least 100 jobs at such facility.
964	7.  A new space flight business contract or the
965	consolidation of a space flight business contract must result in
966	net increases in space flight business employment at the
967	applicant's facilities in this state.
968	(f)  Each application meeting the requirements of
969	paragraphs (b) and (e), paragraphs (c) and (e), paragraphs (d)
970	and (e), or paragraphs (e) and (j) (k) must be submitted to the
971	office for a determination of eligibility. The office shall
972	review and evaluate each application based on, but not limited
973	to, the following criteria:
974	1.  Expected contributions to the state strategic economic
975	development plan adopted by Enterprise Florida, Inc., taking
976	into account the extent to which the project contributes to the
977	state's high-technology base, and the long-term impact of the
978	project and the applicant on the state's economy.
979	2.  The economic benefit of the jobs created or retained by
980	the project in this state, taking into account the cost and
981	average wage of each job created or retained, and the potential
982	risk to existing jobs.
983	3.  The amount of capital investment to be made by the
984	applicant in this state.
985	4.  The local commitment and support for the project and
986	applicant.
987	5.  The impact of the project on the local community,
988	taking into account the unemployment rate for the county where
989	the project will be located.
990	6.  The dependence of the local community on the defense
991	industry or space flight business.
992	7.  The impact of any tax refunds granted pursuant to this
993	section on the viability of the project and the probability that
994	the project will occur in this state if such tax refunds are
995	granted to the applicant, taking into account the expected long-
996	term commitment of the applicant to economic growth and
997	employment in this state.
998	8.  The length of the project, or the expected long-term
999	commitment to this state resulting from the project.
1000	(g)  Applications shall be reviewed and certified pursuant
1001	to s. 288.061. The office shall forward its written findings and
1002	evaluation on each application meeting the requirements of
1003	paragraphs (b) and (e), paragraphs (c) and (e), paragraphs (d)
1004	and (e), or paragraphs (e) and (k) to the director within 60
1005	calendar days after receipt of a complete application. The
1006	office shall notify each applicant when its application is
1007	complete, and when the 60-day period begins. In its written
1008	report to the director, the office shall specifically address
1009	each of the factors specified in paragraph (f), and shall make a
1010	specific assessment with respect to the minimum requirements
1011	established in paragraph (e). The office shall include in its
1012	report projections of the tax refunds the applicant would be
1013	eligible to receive in each fiscal year based on the creation
1014	and maintenance of the net new Florida jobs specified in
1015	subparagraph (b)6., subparagraph (c)6., subparagraph (d)7., or
1016	subparagraph (k)6. as of December 31 of the preceding state
1017	fiscal year.
1018	(h)  Within 30 days after receipt of the office's findings
1019	and evaluation, the director shall issue a letter of
1020	certification which either approves or disapproves an
1021	application. The decision must be in writing and provide the
1022	justifications for either approval or disapproval. If
1023	appropriate, the director shall enter into a written agreement
1024	with the qualified applicant pursuant to subsection (4).
1025	(h)(i)  The director may not certify any applicant as a
1026	qualified applicant when the value of tax refunds to be included
1027	in that letter of certification exceeds the available amount of
1028	authority to certify new businesses as determined in s.
1029	288.095(3). A letter of certification that approves an
1030	application must specify the maximum amount of a tax refund that
1031	is to be available to the contractor for each fiscal year and
1032	the total amount of tax refunds for all fiscal years.
1033	(i)(j)  This section does not create a presumption that an
1034	applicant should receive any tax refunds under this section.
1035	(j)(k)  Applications for certification based upon a new
1036	space flight business contract or the consolidation of a space
1037	flight business contract must be submitted to the office as
1038	prescribed by the office and must include, but are not limited
1039	to, the following information:
1040	1.  The applicant's federal employer identification number,
1041	the applicant's Florida sales tax registration number, and a
1042	signature of an officer of the applicant.
1043	2.  The permanent location of the space flight business
1044	facility in this state where the project is or will be located.
1045	3.  The new space flight business contract number, the
1046	space flight business contract numbers of the contract to be
1047	consolidated, or the request-for-proposal number of a proposed
1048	space flight business contract.
1049	4.  The date the contract was executed and the date the
1050	contract is due to expire, is expected to expire, or was
1051	canceled.
1052	5.  The commencement date for project operations under the
1053	contract in this state.
1054	6.  The number of net new full-time equivalent Florida jobs
1055	included in the project as of December 31 of each year and the
1056	average wage of such jobs.
1057	7.  The total number of full-time equivalent employees
1058	employed by the applicant in this state.
1059	8.  The percentage of the applicant's gross receipts
1060	derived from space flight business contracts during the 5
1061	taxable years immediately preceding the date the application is
1062	submitted.
1063	9.  The number of full-time equivalent jobs in this state
1064	to be retained by the project.
1065	10.  A brief statement concerning the applicant's need for
1066	tax refunds and the proposed uses of such refunds by the
1067	applicant.
1068	11.  A resolution adopted by the governing board of the
1069	county or municipality in which the project will be located
1070	which recommends the applicant be approved as a qualified
1071	applicant and indicates that the necessary commitments of local
1072	financial support for the applicant exist. Prior to the adoption
1073	of the resolution, the county commission may review the proposed
1074	public or private sources of such support and determine whether
1075	the proposed sources of local financial support can be provided
1076	or, for any applicant whose project is located in a county
1077	designated by the Rural Economic Development Initiative, a
1078	resolution adopted by the county commissioners of such county
1079	requesting that the applicant's project be exempt from the local
1080	financial support requirement.
1081	12.  Any additional information requested by the office.
1082	(5)  ANNUAL CLAIM FOR REFUND.--
1083	(c)  A tax refund may not be approved for any qualified
1084	applicant unless local financial support has been paid to the
1085	Economic Development Trust Fund for that refund. If the local
1086	financial support is less than 20 percent of the approved tax
1087	refund, the tax refund shall be reduced. The tax refund paid may
1088	not exceed 5 times the local financial support received. Funding
1089	from local sources includes tax abatement under s. 196.1995 or
1090	the appraised market value of municipal or county land,
1091	including any improvements or structures, conveyed or provided
1092	at a discount through a sale or lease to that applicant. The
1093	amount of any tax refund for an applicant approved under this
1094	section shall be reduced by the amount of any such tax abatement
1095	granted or the value of the land granted, including the value of
1096	any improvements or structures; and the limitations in
1097	subsection (2) and paragraph (3)(h) shall be reduced by the
1098	amount of any such tax abatement or the value of the land
1099	granted, including any improvements or structures. A report
1100	listing all sources of the local financial support shall be
1101	provided to the office when such support is paid to the Economic
1102	Development Trust Fund.
1103	Section 16.  Paragraphs (k) and (t) of subsection (1),
1104	subsection (3), paragraph (b) of subsection (4), paragraph (c)
1105	of subsection (5), and subsection (8) of section 288.106,
1106	Florida Statutes, are amended to read:
1107	288.106  Tax refund program for qualified target industry
1108	businesses.--
1109	(1)  DEFINITIONS.--As used in this section:
1110	(k)  "Local financial support exemption option" means the
1111	option to exercise an exemption from the local financial support
1112	requirement available to any applicant whose project is located
1113	in a brownfield area or a county with a population of 75,000 or
1114	fewer, or a county with a population of 125,000 100,000 or fewer
1115	that which is contiguous to a county with a population of 75,000
1116	or fewer, or a county with a population density of no more than
1117	550 persons per square mile that is contiguous to either Alabama
1118	or Georgia. Any applicant that exercises this option shall not
1119	be eligible for more than 80 percent of the total tax refunds
1120	allowed such applicant under this section.
1121	(t)  "Rural community" means:
1122	1.  A county with a population of 75,000 or less.
1123	2.  A county with a population of 125,000 100,000 or less
1124	that is contiguous to a county with a population of 75,000 or
1125	less.
1126	3.  A county with a population density of no more than 550
1127	persons per square mile that is contiguous to either Alabama or
1128	Georgia.
1129	4.3.  A municipality within a county described in
1130	subparagraph 1. or subparagraph 2.
1131
1132	For purposes of this paragraph, population shall be determined
1133	in accordance with the most recent official estimate pursuant to
1134	s. 186.901.
1135	(3)  APPLICATION AND APPROVAL PROCESS.--
1136	(a)  To apply for certification as a qualified target
1137	industry business under this section, the business must file an
1138	application with the office before the business has made the
1139	decision to locate a new business in this state or before the
1140	business had made the decision to expand an existing business in
1141	this state. The application shall include, but is not limited
1142	to, the following information:
1143	1.  The applicant's federal employer identification number
1144	and the applicant's state sales tax registration number.
1145	2.  The permanent location of the applicant's facility in
1146	this state at which the project is or is to be located.
1147	3.  A description of the type of business activity or
1148	product covered by the project, including a minimum of a five-
1149	digit NAICS code four-digit SIC codes for all activities
1150	included in the project.
1151	4.  The number of net new full-time equivalent Florida jobs
1152	at the qualified target industry business as of December 31 of
1153	each year included in the project and the average wage of those
1154	jobs. If more than one type of business activity or product is
1155	included in the project, the number of jobs and average wage for
1156	those jobs must be separately stated for each type of business
1157	activity or product.
1158	5.  The total number of full-time equivalent employees
1159	employed by the applicant in this state.
1160	6.  The anticipated commencement date of the project.
1161	7.  A brief statement concerning the role that the tax
1162	refunds requested will play in the decision of the applicant to
1163	locate or expand in this state.
1164	8.  An estimate of the proportion of the sales resulting
1165	from the project that will be made outside this state.
1166	9.  A resolution adopted by the governing board of the
1167	county or municipality in which the project will be located,
1168	which resolution recommends that certain types of businesses be
1169	approved as a qualified target industry business and states that
1170	the commitments of local financial support necessary for the
1171	target industry business exist. In advance of the passage of
1172	such resolution, the office may also accept an official letter
1173	from an authorized local economic development agency that
1174	endorses the proposed target industry project and pledges that
1175	sources of local financial support for such project exist. For
1176	the purposes of making pledges of local financial support under
1177	this subsection, the authorized local economic development
1178	agency shall be officially designated by the passage of a one-
1179	time resolution by the local governing authority.
1180	10.  Any additional information requested by the office.
1181	(b)  To qualify for review by the office, the application
1182	of a target industry business must, at a minimum, establish the
1183	following to the satisfaction of the office:
1184	1.  The jobs proposed to be provided under the application,
1185	pursuant to subparagraph (a)4., must pay an estimated annual
1186	average wage equaling at least 115 percent of the average
1187	private sector wage in the area where the business is to be
1188	located or the statewide private sector average wage. In
1189	determining the average annual wage, the office shall only
1190	include new proposed jobs, and wages for existing jobs shall be
1191	excluded from this calculation. The office may waive the this
1192	average wage requirement at the request of the local governing
1193	body recommending the project and Enterprise Florida, Inc. The
1194	wage requirement may only be waived for a project located in a
1195	brownfield area designated under s. 376.80 or in a rural city or
1196	county or in an enterprise zone and only when the merits of the
1197	individual project or the specific circumstances in the
1198	community in relationship to the project warrant such action. If
1199	the local governing body and Enterprise Florida, Inc., make such
1200	a recommendation, it must be transmitted in writing and the
1201	specific justification for the waiver recommendation must be
1202	explained. If the director elects to waive the wage requirement,
1203	the waiver must be stated in writing and the reasons for
1204	granting the waiver must be explained.
1205	2.  The target industry business's project must result in
1206	the creation of at least 10 jobs at such project and, if an
1207	expansion of an existing business, must result in a net increase
1208	in employment of at least not less than 10 percent at the such
1209	business. Notwithstanding the definition of the term "expansion
1210	of an existing business" in paragraph (1)(g), at the request of
1211	the local governing body recommending the project and Enterprise
1212	Florida, Inc., the office may define an "expansion of an
1213	existing business" in a rural community or an enterprise zone as
1214	the expansion of a business resulting in a net increase in
1215	employment of less than 10 percent at such business if the
1216	merits of the individual project or the specific circumstances
1217	in the community in relationship to the project warrant such
1218	action. If the local governing body and Enterprise Florida,
1219	Inc., make such a request, the request it must be transmitted in
1220	writing and the specific justification for the request must be
1221	explained. If the director elects to grant the such request, the
1222	grant such election must be stated in writing and the reason for
1223	granting the request must be explained.
1224	3.  The business activity or product for the applicant's
1225	project is within an industry or industries that have been
1226	identified by the office to be high-value-added industries that
1227	contribute to the area and to the economic growth of the state
1228	and that produce a higher standard of living for residents
1229	citizens of this state in the new global economy or that can be
1230	shown to make an equivalent contribution to the area and state's
1231	economic progress. The director must approve requests to waive
1232	the wage requirement for brownfield areas designated under s.
1233	376.80 unless it is demonstrated that such action is not in the
1234	public interest.
1235	(c)  Each application meeting the requirements of paragraph
1236	(b) must be submitted to the office for determination of
1237	eligibility. The office shall review and evaluate each
1238	application based on, but not limited to, the following
1239	criteria:
1240	1.  Expected contributions to the state strategic economic
1241	development plan adopted by Enterprise Florida, Inc., taking
1242	into account the long-term effects of the project and of the
1243	applicant on the state economy.
1244	2.  The economic benefit of the jobs created by the project
1245	in this state, taking into account the cost and average wage of
1246	each job created.
1247	3.  The amount of capital investment to be made by the
1248	applicant in this state.
1249	4.  The local commitment and support for the project.
1250	5.  The effect of the project on the local community,
1251	taking into account the unemployment rate for the county where
1252	the project will be located.
1253	6.  The effect of any tax refunds granted pursuant to this
1254	section on the viability of the project and the probability that
1255	the project will be undertaken in this state if such tax refunds
1256	are granted to the applicant, taking into account the expected
1257	long-term commitment of the applicant to economic growth and
1258	employment in this state.
1259	7.  The expected long-term commitment to this state
1260	resulting from the project.
1261	8.  A review of the business's past activities in this
1262	state or other states, including whether such business has been
1263	subjected to criminal or civil fines and penalties. Nothing in
1264	This subparagraph does not shall require the disclosure of
1265	confidential information.
1266	(d)  Applications shall be reviewed and certified pursuant
1267	to s. 288.061. The office shall forward its written findings and
1268	evaluation concerning each application meeting the requirements
1269	of paragraph (b) to the director within 45 calendar days after
1270	receipt of a complete application. The office shall notify each
1271	target industry business when its application is complete, and
1272	of the time when the 45-day period begins. In its written report
1273	to the director, the office shall specifically address each of
1274	the factors specified in paragraph (c) and shall make a specific
1275	assessment with respect to the minimum requirements established
1276	in paragraph (b). The office shall include in its review report
1277	projections of the tax refunds the business would be eligible to
1278	receive in each fiscal year based on the creation and
1279	maintenance of the net new Florida jobs specified in
1280	subparagraph (a)4. as of December 31 of the preceding state
1281	fiscal year.
1282	(e)1.  Within 30 days after receipt of the office's
1283	findings and evaluation, the director shall issue a letter of
1284	certification that either approves or disapproves the
1285	application of the target industry business. The decision must
1286	be in writing and must provide the justifications for approval
1287	or disapproval.
1288	2.  If appropriate, the director shall enter into a written
1289	agreement with the qualified target industry business pursuant
1290	to subsection (4).
1291	(e)(f)  The director may not certify any target industry
1292	business as a qualified target industry business if the value of
1293	tax refunds to be included in that letter of certification
1294	exceeds the available amount of authority to certify new
1295	businesses as determined in s. 288.095(3). However, if the
1296	commitments of local financial support represent less than 20
1297	percent of the eligible tax refund payments, or to otherwise
1298	preserve the viability and fiscal integrity of the program, the
1299	director may certify a qualified target industry business to
1300	receive tax refund payments of less than the allowable amounts
1301	specified in paragraph (2)(b). A letter of certification that
1302	approves an application must specify the maximum amount of tax
1303	refund that will be available to the qualified industry business
1304	in each fiscal year and the total amount of tax refunds that
1305	will be available to the business for all fiscal years.
1306	(f)(g)  Nothing in This section does not shall create a
1307	presumption that an applicant shall will receive any tax refunds
1308	under this section. However, the office may issue nonbinding
1309	opinion letters, upon the request of prospective applicants, as
1310	to the applicants' eligibility and the potential amount of
1311	refunds.
1312	(4)  TAX REFUND AGREEMENT.--
1313	(b)  Compliance with the terms and conditions of the
1314	agreement is a condition precedent for the receipt of a tax
1315	refund each year. The failure to comply with the terms and
1316	conditions of the tax refund agreement results in the loss of
1317	eligibility for receipt of all tax refunds previously authorized
1318	under this section and the revocation by the director of the
1319	certification of the business entity as a qualified target
1320	industry business, unless the business is eligible to receive
1321	and elects to accept a prorated refund under paragraph (5)(d) or
1322	the office grants the business an economic-stimulus exemption.
1323	1.  A qualified target industry business may submit, in
1324	writing, a request to the office for an economic-stimulus
1325	exemption. The request must provide quantitative evidence
1326	demonstrating how negative economic conditions in the business's
1327	industry, the effects of the impact of a named hurricane or
1328	tropical storm, or specific acts of terrorism affecting the
1329	qualified target industry business have prevented the business
1330	from complying with the terms and conditions of its tax refund
1331	agreement.
1332	2.  Upon receipt of a request under subparagraph 1., the
1333	director shall have 45 days to notify the requesting business,
1334	in writing, if its exemption has been granted or denied. In
1335	determining if an exemption should be granted, the director
1336	shall consider the extent to which negative economic conditions
1337	in the requesting business's industry have occurred in the state
1338	or, the effects of the impact of a named hurricane or tropical
1339	storm, or specific acts of terrorism affecting the qualified
1340	target industry business have prevented the business from
1341	complying with the terms and conditions of its tax refund
1342	agreement. The office shall consider current employment
1343	statistics for this state by industry, including whether the
1344	business's industry had substantial job loss during the prior
1345	year, when determining whether an exemption shall be granted.
1346	3.  As a condition for receiving a prorated refund under
1347	paragraph (5)(d) or an economic-stimulus exemption under this
1348	paragraph, a qualified target industry business must agree to
1349	renegotiate its tax refund agreement with the office to, at a
1350	minimum, ensure that the terms of the agreement comply with
1351	current law and office procedures governing application for and
1352	award of tax refunds. Upon approving the award of a prorated
1353	refund or granting an economic-stimulus exemption, the office
1354	shall renegotiate the tax refund agreement with the business as
1355	required by this subparagraph. When amending the agreement of a
1356	business receiving an economic-stimulus exemption, the office
1357	may extend the duration of the agreement for a period not to
1358	exceed 2 years.
1359	4.  A qualified target industry business may submit a
1360	request for an economic-stimulus exemption to the office in lieu
1361	of any tax refund claim scheduled to be submitted after January
1362	1, 2009 2005, but before July 1, 2010 2006.
1363	5.  A qualified target industry business that receives an
1364	economic-stimulus exemption may not receive a tax refund for the
1365	period covered by the exemption.
1366	(5)  ANNUAL CLAIM FOR REFUND.--
1367	(c)  A tax refund may not be approved for a qualified
1368	target industry business unless the required local financial
1369	support has been paid into the account for that refund. If the
1370	local financial support provided is less than 20 percent of the
1371	approved tax refund, the tax refund must be reduced. In no event
1372	may the tax refund exceed an amount that is equal to 5 times the
1373	amount of the local financial support received. Further, funding
1374	from local sources includes any tax abatement granted to that
1375	business under s. 196.1995 or the appraised market value of
1376	municipal or county land conveyed or provided at a discount to
1377	that business. The amount of any tax refund for such business
1378	approved under this section must be reduced by the amount of any
1379	such tax abatement granted or the value of the land granted; and
1380	the limitations in subsection (2) and paragraph (3)(e)(f) must
1381	be reduced by the amount of any such tax abatement or the value
1382	of the land granted. A report listing all sources of the local
1383	financial support shall be provided to the office when such
1384	support is paid to the account.
1385	(8)  EXPIRATION.--An applicant may not be certified as
1386	qualified under this section after June 30, 2014 2010. A tax
1387	refund agreement existing on that date shall continue in effect
1388	in accordance with its terms.
1389	Section 17.  Paragraph (e) is added to subsection (3) of
1390	section 288.107, Florida Statutes, and paragraph (f) of
1391	subsection (4) of that section is amended, to read:
1392	288.107  Brownfield redevelopment bonus refunds.--
1393	(3)  CRITERIA.--The minimum criteria for participation in
1394	the brownfield redevelopment bonus refund are:
1395	(e)  A resolution adopted by the governing board of the
1396	county or municipality in which the project will be located that
1397	recommends that certain types of businesses be approved.
1398	(4)  PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.--
1399	(f)  Applications shall be reviewed and certified pursuant
1400	to s. 288.061. The office shall review all applications
1401	submitted under s. 288.106 or other similar application forms
1402	for other eligible businesses as defined in paragraph (1)(e)
1403	which indicate that the proposed project will be located in a
1404	brownfield and determine, with the assistance of the Department
1405	of Environmental Protection, that the project location is within
1406	a brownfield as provided in this act.
1407	Section 18.  Paragraphs (b), (c), and (d) of subsection (5)
1408	and subsections (7) and (8) of section 288.108, Florida
1409	Statutes, are amended to read:
1410	288.108  High-impact business.--
1411	(5)  APPLICATIONS; CERTIFICATION PROCESS; GRANT
1412	AGREEMENT.--
1413	(b)  Applications shall be reviewed and certified pursuant
1414	to s. 288.061. Enterprise Florida, Inc., shall review each
1415	submitted application and inform the applicant business whether
1416	or not its application is complete within 10 working days. Once
1417	the application is deemed complete, Enterprise Florida, Inc.,
1418	has 10 working days within which to evaluate the application and
1419	recommend approval or disapproval of the application to the
1420	director. In recommending an applicant business for approval,
1421	Enterprise Florida, Inc., shall include a recommended grant
1422	award amount in its evaluation forwarded to the office.
1423	(c)  Upon receipt of the evaluation and recommendation of
1424	Enterprise Florida, Inc., the director has 5 working days to
1425	enter a final order that either approves or disapproves an
1426	applicant business as a qualified high-impact business facility,
1427	unless the business requests an extension of the time. The final
1428	order shall specify the total amount of the qualified high-
1429	impact business facility performance grant award, the
1430	performance conditions that must be met to obtain the award, and
1431	the schedule for payment of the performance grant.
1432	(c)(d)  The director and the qualified high-impact business
1433	shall enter into a performance grant agreement setting forth the
1434	conditions for payment of the qualified high-impact business
1435	performance grant. The agreement shall include the total amount
1436	of the qualified high-impact business facility performance grant
1437	award, the performance conditions that must be met to obtain the
1438	award, including the employment, average salary, investment, the
1439	methodology for determining if the conditions have been met, and
1440	the schedule of performance grant payments.
1441	(7)  REPORTING.--The office shall by December 1 of each
1442	year issue a complete and detailed report of all designated
1443	high-impact sectors, all applications received and their
1444	disposition, all final orders issued, and all payments made,
1445	including analyses of benefits and costs, types of projects
1446	supported, and employment and investments created. The report
1447	shall be submitted to the Governor, the President of the Senate,
1448	and the Speaker of the House of Representatives.
1449	(7)(8)  RULEMAKING.--The office may adopt rules necessary
1450	to carry out the provisions of this section.
1451	Section 19.  Paragraphs (a), (b), and (c) of subsection (3)
1452	of section 288.1088, Florida Statutes, are amended to read:
1453	288.1088  Quick Action Closing Fund.--
1454	(3)(a)  Enterprise Florida, Inc., shall review applications
1455	pursuant to s. 288.061 and determine eligibility of each project
1456	consistent with the criteria in subsection (2). Enterprise
1457	Florida, Inc., in consultation with the Office of Tourism,
1458	Trade, and Economic Development, may waive these criteria based
1459	on extraordinary circumstances or in rural areas of critical
1460	economic concern if the project would significantly benefit the
1461	local or regional economy. Enterprise Florida, Inc., shall
1462	evaluate individual proposals for high-impact business
1463	facilities and forward recommendations regarding the use of
1464	moneys in the fund for such facilities to the director of the
1465	Office of Tourism, Trade, and Economic Development. Such
1466	evaluation and recommendation must include, but need not be
1467	limited to:
1468	1.  A description of the type of facility or
1469	infrastructure, its operations, and the associated product or
1470	service associated with the facility.
1471	2.  The number of full-time-equivalent jobs that will be
1472	created by the facility and the total estimated average annual
1473	wages of those jobs or, in the case of privately developed rural
1474	infrastructure, the types of business activities and jobs
1475	stimulated by the investment.
1476	3.  The cumulative amount of investment to be dedicated to
1477	the facility within a specified period.
1478	4.  A statement of any special impacts the facility is
1479	expected to stimulate in a particular business sector in the
1480	state or regional economy or in the state's universities and
1481	community colleges.
1482	5.  A statement of the role the incentive is expected to
1483	play in the decision of the applicant business to locate or
1484	expand in this state or for the private investor to provide
1485	critical rural infrastructure.
1486	6.  A report evaluating the quality and value of the
1487	company submitting a proposal. The report must include:
1488	a.  A financial analysis of the company, including an
1489	evaluation of the company's short-term liquidity ratio as
1490	measured by its assets to liability, the company's profitability
1491	ratio, and the company's long-term solvency as measured by its
1492	debt-to-equity ratio;
1493	b.  The historical market performance of the company;
1494	c.  A review of any independent evaluations of the company;
1495	d.  A review of the latest audit of the company's financial
1496	statement and the related auditor's management letter; and
1497	e.  A review of any other types of audits that are related
1498	to the internal and management controls of the company.
1499	(b)  Within 22 calendar days after receiving Upon receipt
1500	of the evaluation and recommendation from Enterprise Florida,
1501	Inc., the director shall recommend to the Governor approval or
1502	disapproval of a project for receipt of funds from the Quick
1503	Action Closing Fund to the Governor. In recommending a project,
1504	the director shall include proposed performance conditions that
1505	the project must meet to obtain incentive funds. The Governor
1506	shall provide the evaluation of projects recommended for
1507	approval to the President of the Senate and the Speaker of the
1508	House of Representatives and consult with the President of the
1509	Senate and the Speaker of the House of Representatives before
1510	giving final approval for a project. The Executive Office of the
1511	Governor shall recommend approval of a project and the release
1512	of funds pursuant to the legislative consultation and review
1513	requirements set forth in s. 216.177. The recommendation must
1514	include proposed performance conditions that the project must
1515	meet in order to obtain funds.
1516	(c)  Upon the approval of the Governor, the director of the
1517	Office of Tourism, Trade, and Economic Development and the
1518	business shall enter into a contract that sets forth the
1519	conditions for payment of moneys from the fund. The contract
1520	must include the total amount of funds awarded; the performance
1521	conditions that must be met to obtain the award, including, but
1522	not limited to, net new employment in the state, average salary,
1523	and total capital investment; demonstrate a baseline of current
1524	service and a measure of enhanced capability; the methodology
1525	for validating performance; the schedule of payments from the
1526	fund; and sanctions for failure to meet performance conditions.
1527	The contract must provide that payment of moneys from the fund
1528	is contingent upon sufficient appropriation of funds by the
1529	Legislature and upon sufficient release of appropriated funds by
1530	the Legislative Budget Commission.
1531	Section 20.  Section 288.10895, Florida Statutes, is
1532	created to read:
1533	288.10895  Transfers of tax credits or investments or
1534	economic development incentives.--
1535	(1)  Any person as defined in s. 1.01 that is entitled to
1536	receive a tax credit or investment or economic development
1537	incentive pursuant to any provision of the laws of this state
1538	may transfer such credit or incentive as provided in this
1539	section.
1540	(2)  The original recipient of a credit or incentive may
1541	transfer any unused credit or incentive in whole or in units of
1542	not less than 25 percent of the remaining credit or incentive.
1543	The transferee may use such credit or incentive in the same
1544	manner and with the same limitations as provided in this section
1545	and in the provisions creating such credit or incentive and to
1546	the same extent as if they were the original recipient, provided
1547	that the total amount does not exceed the maximum amount of
1548	credit or incentives to which the original recipient would have
1549	been entitled.
1550	(3)  Any transferred credit or incentive may not be
1551	transferred again, except such transferred credits or incentives
1552	may transfer to a surviving or acquiring entity subject to the
1553	same conditions and limitations as described in this section and
1554	in the provisions creating such credit or incentive.
1555	(4)(a)  A credit or incentive may be transferred after a
1556	merger or acquisition to the surviving or acquiring entity.
1557	(b)  An entity treated as a partnership or a disregarded
1558	entity may transfer a credit or incentive to its partners,
1559	members, or parent entity.
1560	(c)  A corporation may transfer a credit or incentive to
1561	other members of its affiliated group of corporations as defined
1562	in s. 220.03(1)(b).
1563	(5)  If a credit or incentive is reduced as a result of an
1564	examination or audit by an applicable agency, such deficiency or
1565	repayment shall be recovered from the first person or the
1566	surviving or acquiring entity to have claimed such credit up to
1567	the amount of credit taken. Any subsequent deficiency or
1568	repayment shall be assessed against any person acquiring and
1569	claiming such credit, or in the case of multiple succeeding
1570	persons, in the order of credit succession.
1571	(6)  A person may not transfer a credit or incentive if the
1572	transferee receiving the credit or incentive is not subject to
1573	the tax for which the credit or incentive is allowed or is
1574	unable to otherwise use such credit or incentive.
1575	(7)  Each agency may adopt rules related to such agency's
1576	administration of a credit or other incentive necessary to
1577	implement and administer this section, including rules, forms,
1578	specific procedures, guidelines for transferring and claiming a
1579	credit or incentive, and the method by which a transferor or
1580	transferee shall notify the agency of the transfer of the credit
1581	or incentive.
1582	(8)  This section does not apply to the credit established
1583	in s. 220.186.
1584	Section 21.  Subsection (2) of section 257.193, Florida
1585	Statutes, is amended to read:
1586	257.193  Community Libraries in Caring Program.--
1587	(2)  The purpose of the Community Libraries in Caring
1588	Program is to assist libraries in rural communities, as defined
1589	in s. 288.0656(2)(b) and subject to the provisions of s.
1590	288.06561, to strengthen their collections and services, improve
1591	literacy in their communities, and improve the economic
1592	viability of their communities.
1593	Section 22.  Section 288.019, Florida Statutes, is amended
1594	to read:
1595	288.019  Rural considerations in grant review and
1596	evaluation processes.--Notwithstanding any other law, and to the
1597	fullest extent possible, the member agencies and organizations
1598	of the Rural Economic Development Initiative (REDI) as defined
1599	in s. 288.0656(6)(a) shall review all grant and loan application
1600	evaluation criteria to ensure the fullest access for rural
1601	counties as defined in s. 288.0656(2)(b) to resources available
1602	throughout the state.
1603	(1)  Each REDI agency and organization shall review all
1604	evaluation and scoring procedures and develop modifications to
1605	those procedures which minimize the impact of a project within a
1606	rural area.
1607	(2)  Evaluation criteria and scoring procedures must
1608	provide for an appropriate ranking based on the proportionate
1609	impact that projects have on a rural area when compared with
1610	similar project impacts on an urban area.
1611	(3)  Evaluation criteria and scoring procedures must
1612	recognize the disparity of available fiscal resources for an
1613	equal level of financial support from an urban county and a
1614	rural county.
1615	(a)  The evaluation criteria should weight contribution in
1616	proportion to the amount of funding available at the local
1617	level.
1618	(b)  In-kind match should be allowed and applied as
1619	financial match when a county is experiencing financial distress
1620	through elevated unemployment at a rate in excess of the state's
1621	average by 5 percentage points or because of the loss of its ad
1622	valorem base.
1623	(4)  For existing programs, the modified evaluation
1624	criteria and scoring procedure must be delivered to the Office
1625	of Tourism, Trade, and Economic Development for distribution to
1626	the REDI agencies and organizations. The REDI agencies and
1627	organizations shall review and make comments. Future rules,
1628	programs, evaluation criteria, and scoring processes must be
1629	brought before a REDI meeting for review, discussion, and
1630	recommendation to allow rural counties fuller access to the
1631	state's resources.
1632	Section 23.  Paragraph (d) of subsection (15) of section
1633	627.6699, Florida Statutes, is amended to read:
1634	627.6699  Employee Health Care Access Act.--
1635	(15)  SMALL EMPLOYERS ACCESS PROGRAM.--
1636	(d)  Eligibility.--
1637	1.  Any small employer that is actively engaged in
1638	business, has its principal place of business in this state,
1639	employs up to 25 eligible employees on business days during the
1640	preceding calendar year, employs at least 2 employees on the
1641	first day of the plan year, and has had no prior coverage for
1642	the last 6 months may participate.
1643	2.  Any municipality, county, school district, or hospital
1644	employer located in a rural community as defined in s.
1645	288.0656(2)(b) may participate.
1646	3.  Nursing home employers may participate.
1647	4.  Each dependent of a person eligible for coverage is
1648	also eligible to participate.
1649
1650	Any employer participating in the program must do so until the
1651	end of the term for which the carrier providing the coverage is
1652	obligated to provide such coverage to the program. Coverage for
1653	a small employer group that ceases to meet the eligibility
1654	requirements of this section may be terminated at the end of the
1655	policy period for which the necessary premiums have been paid.
1656	Section 24.  This act shall take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.