CS/HB 7031

1	A bill to be entitled
2	An act relating to economic development; amending ss.
3	166.231, 212.08, and 220.15, F.S.; revising industry code
4	designations; providing a definition; amending s. 212.05,
5	F.S.; extending the time for nonresident purchasers to
6	remove a boat from the state; revising industry code
7	designations; amending s. 212.097, F.S.; revising industry
8	code designations; providing a definition; revising review
9	and certification requirements for Urban High-Crime Area
10	Job Tax Credit Program applications; amending s. 212.098,
11	F.S.; revising industry code designations; providing a
12	definition; revising a definition specifying county
13	population criteria for rural job tax credits; amending s.
14	220.191, F.S.; specifying a review and certification
15	requirement for capital investment tax credit
16	applications; creating s. 288.061, F.S.; providing
17	requirements and procedures for an economic development
18	incentive application process; providing time periods and
19	requirements for certification for economic development
20	incentive applications; providing duties and
21	responsibilities of Enterprise Florida, Inc., and the
22	Office of Tourism, Trade, and Economic Development;
23	amending s. 288.063, F.S.; revising required criteria for
24	review and certification of transportation projects by the
25	Office of Tourism, Trade, and Economic Development;
26	amending s. 288.065, F.S.; revising county population
27	criteria for loans from the Rural Community Development
28	Revolving Loan Fund; amending s. 288.0655, F.S.;
29	authorizing the Office of Tourism, Trade, and Economic
30	Development to award grants for a certain percentage of
31	total infrastructure project costs for certain catalyst
32	site funding applications; expanding eligible facilities
33	for authorized infrastructure projects; providing for
34	waiver of the local matching requirement; specifying a
35	review and certification requirement for the office for
36	certain Rural Infrastructure Fund grant applications;
37	amending s. 288.0656, F.S.; providing legislative intent;
38	revising and providing definitions; providing additional
39	review and action requirements for the Rural Economic
40	Development Initiative relating to rural communities;
41	revising representation on the initiative; deleting a
42	limitation on characterization as a rural area of critical
43	economic concern; authorizing rural areas of critical
44	economic concern to designate certain catalyst projects
45	for certain purposes; providing project requirements;
46	requiring the initiative to assist local governments with
47	certain comprehensive planning needs; providing procedures
48	and requirements for such assistance; revising certain
49	reporting requirements for the initiative; amending s.
50	288.06561, F.S., conforming cross-references; amending s.
51	288.0657, F.S.; revising the definition of the term "rural
52	community"; amending s. 288.1045, F.S.; revising
53	provisions relating to the application and refund process
54	for the qualified defense contractor tax refund program;
55	specifying a review and certification requirement for
56	program refunds; revising the cap on refunds per
57	applicant; deleting a report requirement; amending s.
58	288.106, F.S.; revising and providing definitions;
59	including targeted industry zones under the tax refund
60	program for qualified target industry businesses; revising
61	industry code designation requirements for the program;
62	revising program application and approval process
63	provisions; specifying a review and certification
64	requirement for program applications; revising tax refund
65	agreement requirements; revising an economic-stimulus
66	exemption request provision; extending a final date for
67	exemption requests; extending a certification expiration
68	provision; amending s. 288.107, F.S.; revising criteria
69	for businesses eligible for brownfield redevelopment bonus
70	refunds; providing an additional criterion for
71	participation in brownfield redevelopment bonus refunds;
72	specifying a review and certification requirement for
73	brownfield redevelopment bonus refund applications;
74	amending s. 288.108, F.S.; specifying a review and
75	certification requirement for applications for high-impact
76	business performance grants; deleting certain final order
77	and report requirements; amending s. 288.1088, F.S.;
78	specifying a review requirement for Quick Action Closing
79	Fund project applications; providing a time period for the
80	director to recommend approval or disapproval of a project
81	for receipt of funds from the Quick Action Closing Fund;
82	amending s. 288.1089, F.S.; including alternative and
83	renewable energy projects under the Innovation Incentive
84	Program; revising and providing definitions; revising
85	applicant review and qualification criteria; authorizing
86	reduction or waiver of certain matching requirements in
87	certain areas; revising Enterprise Florida, Inc., proposal
88	evaluation requirements; specifying additional evaluation
89	criteria for alternative and renewable energy proposals;
90	deleting an evaluation and recommendation requirement for
91	the Florida Energy and Climate Commission for certain
92	proposals; revising requirements and criteria for
93	agreements to award and receive incentive funds; providing
94	additional agreement requirements; revising award
95	performance reporting requirements; requiring award
96	recipients to comply with certain business ethics
97	standards; requiring the Office of Tourism, Trade, and
98	Economic Development to submit annual reports to the
99	Governor and Legislature on program grant recipients'
100	activities; requiring the Office of Program Policy
101	Analysis and Government Accountability to submit triennial
102	reports evaluating the program; creating s. 288.10895,
103	F.S.; providing requirements and procedures for and
104	limitations on transfers of economic development
105	incentives; providing definitions; providing for the
106	amount of the incentive that may be transferred; providing
107	conditions for use of transferred incentives; providing a
108	limitation on the number of transfers; providing
109	eligibility of transfers; providing for recovery of
110	transfers under certain circumstances; providing certain
111	agency rulemaking authority; amending s. 288.9622, F.S.;
112	revising legislative intent for the Florida Capital
113	Formation Act; amending s. 288.9624, F.S.; expanding the
114	types of investments that may be made by the Florida
115	Opportunity Fund; providing a limitation on the funds that
116	may be used in making investments; establishing authority
117	for certain actions to be taken to use public and private
118	funds; revising a report requirement; amending ss.
119	257.193, 288.019, and 627.6699, F.S.; conforming cross-
120	references; providing an effective date.
121
122	Be It Enacted by the Legislature of the State of Florida:
123
124	Section 1.  Subsection (6) of section 166.231, Florida
125	Statutes, is amended to read:
126	166.231  Municipalities; public service tax.--
127	(6)  A municipality may exempt from the tax imposed by this
128	section any amount up to, and including, the total amount of
129	electricity, metered natural gas, liquefied petroleum gas either
130	metered or bottled, or manufactured gas either metered or
131	bottled purchased per month, or reduce the rate of taxation on
132	the purchase of such electricity or gas when purchased by an
133	industrial consumer which uses the electricity or gas directly
134	in industrial manufacturing, processing, compounding, or a
135	production process, at a fixed location in the municipality, of
136	items of tangible personal property for sale. The municipality
137	shall establish the requirements for qualification for this
138	exemption in the manner prescribed by ordinance. Possession by a
139	seller of a written certification by the purchaser, certifying
140	the purchaser's entitlement to an exemption permitted by this
141	subsection, relieves the seller from the responsibility of
142	collecting the tax on the nontaxable amounts, and the
143	municipality shall look solely to the purchaser for recovery of
144	such tax if it determines that the purchaser was not entitled to
145	the exemption. Any municipality granting an exemption pursuant
146	to this subsection shall grant the exemption to all companies
147	classified in the same five-digit NAICS SIC Industry Major Group
148	Number. As used in this subsection, "NAICS" means those
149	classifications contained in the North American Industry
150	Classification System, as published in 2007 by the Office of
151	Management and Budget, Executive Office of the President.
152	Section 2.  Paragraphs (a) and (i) of subsection (1) of
153	section 212.05, Florida Statutes, are amended to read:
154	212.05  Sales, storage, use tax.--It is hereby declared to
155	be the legislative intent that every person is exercising a
156	taxable privilege who engages in the business of selling
157	tangible personal property at retail in this state, including
158	the business of making mail order sales, or who rents or
159	furnishes any of the things or services taxable under this
160	chapter, or who stores for use or consumption in this state any
161	item or article of tangible personal property as defined herein
162	and who leases or rents such property within the state.
163	(1)  For the exercise of such privilege, a tax is levied on
164	each taxable transaction or incident, which tax is due and
165	payable as follows:
166	(a)1.a.  At the rate of 6 percent of the sales price of
167	each item or article of tangible personal property when sold at
168	retail in this state, computed on each taxable sale for the
169	purpose of remitting the amount of tax due the state, and
170	including each and every retail sale.
171	b.  Each occasional or isolated sale of an aircraft, boat,
172	mobile home, or motor vehicle of a class or type which is
173	required to be registered, licensed, titled, or documented in
174	this state or by the United States Government shall be subject
175	to tax at the rate provided in this paragraph. The department
176	shall by rule adopt any nationally recognized publication for
177	valuation of used motor vehicles as the reference price list for
178	any used motor vehicle which is required to be licensed pursuant
179	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
180	party to an occasional or isolated sale of such a vehicle
181	reports to the tax collector a sales price which is less than 80
182	percent of the average loan price for the specified model and
183	year of such vehicle as listed in the most recent reference
184	price list, the tax levied under this paragraph shall be
185	computed by the department on such average loan price unless the
186	parties to the sale have provided to the tax collector an
187	affidavit signed by each party, or other substantial proof,
188	stating the actual sales price. Any party to such sale who
189	reports a sales price less than the actual sales price is guilty
190	of a misdemeanor of the first degree, punishable as provided in
191	s. 775.082 or s. 775.083. The department shall collect or
192	attempt to collect from such party any delinquent sales taxes.
193	In addition, such party shall pay any tax due and any penalty
194	and interest assessed plus a penalty equal to twice the amount
195	of the additional tax owed. Notwithstanding any other provision
196	of law, the Department of Revenue may waive or compromise any
197	penalty imposed pursuant to this subparagraph.
198	2.  This paragraph does not apply to the sale of a boat or
199	aircraft by or through a registered dealer under this chapter to
200	a purchaser who, at the time of taking delivery, is a
201	nonresident of this state, does not make his or her permanent
202	place of abode in this state, and is not engaged in carrying on
203	in this state any employment, trade, business, or profession in
204	which the boat or aircraft will be used in this state, or is a
205	corporation none of the officers or directors of which is a
206	resident of, or makes his or her permanent place of abode in,
207	this state, or is a noncorporate entity that has no individual
208	vested with authority to participate in the management,
209	direction, or control of the entity's affairs who is a resident
210	of, or makes his or her permanent abode in, this state. For
211	purposes of this exemption, either a registered dealer acting on
212	his or her own behalf as seller, a registered dealer acting as
213	broker on behalf of a seller, or a registered dealer acting as
214	broker on behalf of the purchaser may be deemed to be the
215	selling dealer. This exemption shall not be allowed unless:
216	a.  The purchaser removes a qualifying boat, as described
217	in sub-subparagraph f., from the state within 180 90 days after
218	the date of purchase or the purchaser removes a nonqualifying
219	boat or an aircraft from this state within 10 days after the
220	date of purchase or, when the boat or aircraft is repaired or
221	altered, within 20 days after completion of the repairs or
222	alterations;
223	b.  The purchaser, within 30 days from the date of
224	departure, shall provide the department with written proof that
225	the purchaser licensed, registered, titled, or documented the
226	boat or aircraft outside the state. If such written proof is
227	unavailable, within 30 days the purchaser shall provide proof
228	that the purchaser applied for such license, title,
229	registration, or documentation. The purchaser shall forward to
230	the department proof of title, license, registration, or
231	documentation upon receipt.
232	c.  The purchaser, within 10 days of removing the boat or
233	aircraft from Florida, shall furnish the department with proof
234	of removal in the form of receipts for fuel, dockage, slippage,
235	tie-down, or hangaring from outside of Florida. The information
236	so provided must clearly and specifically identify the boat or
237	aircraft;
238	d.  The selling dealer, within 5 days of the date of sale,
239	shall provide to the department a copy of the sales invoice,
240	closing statement, bills of sale, and the original affidavit
241	signed by the purchaser attesting that he or she has read the
242	provisions of this section;
243	e.  The seller makes a copy of the affidavit a part of his
244	or her record for as long as required by s. 213.35; and
245	f.  Unless the nonresident purchaser of a boat of 5 net
246	tons of admeasurement or larger intends to remove the boat from
247	this state within 10 days after the date of purchase or when the
248	boat is repaired or altered, within 20 days after completion of
249	the repairs or alterations, the nonresident purchaser shall
250	apply to the selling dealer for a decal which authorizes 180 90
251	days after the date of purchase for removal of the boat. The
252	department is authorized to issue decals in advance to dealers.
253	The number of decals issued in advance to a dealer shall be
254	consistent with the volume of the dealer's past sales of boats
255	which qualify under this sub-subparagraph. The selling dealer or
256	his or her agent shall mark and affix the decals to qualifying
257	boats in the manner prescribed by the department, prior to
258	delivery of the boat.
259	(I)  The department is hereby authorized to charge dealers
260	a fee sufficient to recover the costs of decals issued.
261	(II)  The proceeds from the sale of decals will be
262	deposited into the administrative trust fund.
263	(III)  Decals shall display information to identify the
264	boat as a qualifying boat under this sub-subparagraph,
265	including, but not limited to, the decal's date of expiration.
266	(IV)  The department is authorized to require dealers who
267	purchase decals to file reports with the department and may
268	prescribe all necessary records by rule. All such records are
269	subject to inspection by the department.
270	(V)  Any dealer or his or her agent who issues a decal
271	falsely, fails to affix a decal, mismarks the expiration date of
272	a decal, or fails to properly account for decals will be
273	considered prima facie to have committed a fraudulent act to
274	evade the tax and will be liable for payment of the tax plus a
275	mandatory penalty of 200 percent of the tax, and shall be liable
276	for fine and punishment as provided by law for a conviction of a
277	misdemeanor of the first degree, as provided in s. 775.082 or s.
278	775.083.
279	(VI)  Any nonresident purchaser of a boat who removes a
280	decal prior to permanently removing the boat from the state, or
281	defaces, changes, modifies, or alters a decal in a manner
282	affecting its expiration date prior to its expiration, or who
283	causes or allows the same to be done by another, will be
284	considered prima facie to have committed a fraudulent act to
285	evade the tax and will be liable for payment of the tax plus a
286	mandatory penalty of 200 percent of the tax, and shall be liable
287	for fine and punishment as provided by law for a conviction of a
288	misdemeanor of the first degree, as provided in s. 775.082 or s.
289	775.083.
290	(VII)  The department is authorized to adopt rules
291	necessary to administer and enforce this subparagraph and to
292	publish the necessary forms and instructions.
293	(VIII)  The department is hereby authorized to adopt
294	emergency rules pursuant to s. 120.54(4) to administer and
295	enforce the provisions of this subparagraph.
296
297	If the purchaser fails to remove the qualifying boat from this
298	state within 180 90 days after purchase or a nonqualifying boat
299	or an aircraft from this state within 10 days after purchase or,
300	when the boat or aircraft is repaired or altered, within 20 days
301	after completion of such repairs or alterations, or permits the
302	boat or aircraft to return to this state within 6 months from
303	the date of departure, or if the purchaser fails to furnish the
304	department with any of the documentation required by this
305	subparagraph within the prescribed time period, the purchaser
306	shall be liable for use tax on the cost price of the boat or
307	aircraft and, in addition thereto, payment of a penalty to the
308	Department of Revenue equal to the tax payable. This penalty
309	shall be in lieu of the penalty imposed by s. 212.12(2) and is
310	mandatory and shall not be waived by the department. The 180-day
311	90-day period following the sale of a qualifying boat tax-exempt
312	to a nonresident may not be tolled for any reason.
313	Notwithstanding other provisions of this paragraph to the
314	contrary, an aircraft purchased in this state under the
315	provisions of this paragraph may be returned to this state for
316	repairs within 6 months after the date of its departure without
317	being in violation of the law and without incurring liability
318	for the payment of tax or penalty on the purchase price of the
319	aircraft if the aircraft is removed from this state within 20
320	days after the completion of the repairs and if such removal can
321	be demonstrated by invoices for fuel, tie-down, hangar charges
322	issued by out-of-state vendors or suppliers, or similar
323	documentation.
324	(i)1.  At the rate of 6 percent on charges for all:
325	a.  Detective, burglar protection, and other protection
326	services (NAICS National SIC Industry Numbers 561611, 561612,
327	561613, 7381 and 561621 7382). Any law enforcement officer, as
328	defined in s. 943.10, who is performing approved duties as
329	determined by his or her local law enforcement agency in his or
330	her capacity as a law enforcement officer, and who is subject to
331	the direct and immediate command of his or her law enforcement
332	agency, and in the law enforcement officer's uniform as
333	authorized by his or her law enforcement agency, is performing
334	law enforcement and public safety services and is not performing
335	detective, burglar protection, or other protective services, if
336	the law enforcement officer is performing his or her approved
337	duties in a geographical area in which the law enforcement
338	officer has arrest jurisdiction. Such law enforcement and public
339	safety services are not subject to tax irrespective of whether
340	the duty is characterized as "extra duty," "off-duty," or
341	"secondary employment," and irrespective of whether the officer
342	is paid directly or through the officer's agency by an outside
343	source. The term "law enforcement officer" includes full-time or
344	part-time law enforcement officers, and any auxiliary law
345	enforcement officer, when such auxiliary law enforcement officer
346	is working under the direct supervision of a full-time or part-
347	time law enforcement officer.
348	b.  Nonresidential cleaning and nonresidential pest control
349	services (NAICS National Numbers 561710, 561720, and 561790 SIC
350	Industry Group Number 734).
351	2.  As used in this paragraph, "NAICS SIC" means those
352	classifications contained in the North American Industry
353	Standard Industrial Classification System Manual, 1987, as
354	published in 2007 by the Office of Management and Budget,
355	Executive Office of the President.
356	3.  Charges for detective, burglar protection, and other
357	protection security services performed in this state but used
358	outside this state are exempt from taxation. Charges for
359	detective, burglar protection, and other protection security
360	services performed outside this state and used in this state are
361	subject to tax.
362	4.  If a transaction involves both the sale or use of a
363	service taxable under this paragraph and the sale or use of a
364	service or any other item not taxable under this chapter, the
365	consideration paid must be separately identified and stated with
366	respect to the taxable and exempt portions of the transaction or
367	the entire transaction shall be presumed taxable. The burden
368	shall be on the seller of the service or the purchaser of the
369	service, whichever applicable, to overcome this presumption by
370	providing documentary evidence as to which portion of the
371	transaction is exempt from tax. The department is authorized to
372	adjust the amount of consideration identified as the taxable and
373	exempt portions of the transaction; however, a determination
374	that the taxable and exempt portions are inaccurately stated and
375	that the adjustment is applicable must be supported by
376	substantial competent evidence.
377	5.  Each seller of services subject to sales tax pursuant
378	to this paragraph shall maintain a monthly log showing each
379	transaction for which sales tax was not collected because the
380	services meet the requirements of subparagraph 3. for out-of-
381	state use. The log must identify the purchaser's name, location
382	and mailing address, and federal employer identification number,
383	if a business, or the social security number, if an individual,
384	the service sold, the price of the service, the date of sale,
385	the reason for the exemption, and the sales invoice number. The
386	monthly log shall be maintained pursuant to the same
387	requirements and subject to the same penalties imposed for the
388	keeping of similar records pursuant to this chapter.
389	Section 3.  Paragraphs (ff), (xx), and (yy) of subsection
390	(7) of section 212.08, Florida Statutes, are amended to read:
391	212.08  Sales, rental, use, consumption, distribution, and
392	storage tax; specified exemptions.--The sale at retail, the
393	rental, the use, the consumption, the distribution, and the
394	storage to be used or consumed in this state of the following
395	are hereby specifically exempt from the tax imposed by this
396	chapter.
397	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
398	entity by this chapter do not inure to any transaction that is
399	otherwise taxable under this chapter when payment is made by a
400	representative or employee of the entity by any means,
401	including, but not limited to, cash, check, or credit card, even
402	when that representative or employee is subsequently reimbursed
403	by the entity. In addition, exemptions provided to any entity by
404	this subsection do not inure to any transaction that is
405	otherwise taxable under this chapter unless the entity has
406	obtained a sales tax exemption certificate from the department
407	or the entity obtains or provides other documentation as
408	required by the department. Eligible purchases or leases made
409	with such a certificate must be in strict compliance with this
410	subsection and departmental rules, and any person who makes an
411	exempt purchase with a certificate that is not in strict
412	compliance with this subsection and the rules is liable for and
413	shall pay the tax. The department may adopt rules to administer
414	this subsection.
415	(ff)  Certain electricity or steam uses.--
416	1.  Subject to the provisions of subparagraph 4., charges
417	for electricity or steam used to operate machinery and equipment
418	at a fixed location in this state when such machinery and
419	equipment is used to manufacture, process, compound, produce, or
420	prepare for shipment items of tangible personal property for
421	sale, or to operate pollution control equipment, recycling
422	equipment, maintenance equipment, or monitoring or control
423	equipment used in such operations are exempt to the extent
424	provided in this paragraph. If 75 percent or more of the
425	electricity or steam used at the fixed location is used to
426	operate qualifying machinery or equipment, 100 percent of the
427	charges for electricity or steam used at the fixed location are
428	exempt. If less than 75 percent but 50 percent or more of the
429	electricity or steam used at the fixed location is used to
430	operate qualifying machinery or equipment, 50 percent of the
431	charges for electricity or steam used at the fixed location are
432	exempt. If less than 50 percent of the electricity or steam used
433	at the fixed location is used to operate qualifying machinery or
434	equipment, none of the charges for electricity or steam used at
435	the fixed location are exempt.
436	2.  This exemption applies only to industries classified
437	under NAICS Sector SIC Industry Major Group Numbers 21, 31, 32,
438	and 33 and NAICS National Numbers 113310, 238910, 488390,
439	511110, 511120, 511130, 511140, 511199, 512220, 512230, 541360,
440	541710, and 811490 but not NAICS National Numbers 311119,
441	311330, 311340, 311611, 311612, 311811, 312112, 312210, 312221,
442	312229, 313311, 313312, 314121, 314129, 314999, 315222, 315223,
443	315233, 323114, 326212, 327112, 334611, 334612, 335312, 337110,
444	337121, 337122, 339113, 339115, or 339116 10, 12, 13, 14, 20,
445	22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37,
446	38, and 39 and Industry Group Number 212. As used in this
447	paragraph, "NAICS SIC" means those classifications contained in
448	the North American Industry Standard Industrial Classification
449	System Manual, 1987, as published in 2007 by the Office of
450	Management and Budget, Executive Office of the President.
451	3.  Possession by a seller of a written certification by
452	the purchaser, certifying the purchaser's entitlement to an
453	exemption permitted by this subsection, relieves the seller from
454	the responsibility of collecting the tax on the nontaxable
455	amounts, and the department shall look solely to the purchaser
456	for recovery of such tax if it determines that the purchaser was
457	not entitled to the exemption.
458	4.  Such exemption shall be applied as follows: beginning
459	July 1, 2000, 100 percent of the charges for such electricity or
460	steam shall be exempt.
461	(xx)  Certain repair and labor charges.--
462	1.  Subject to the provisions of subparagraphs 2. and 3.,
463	there is exempt from the tax imposed by this chapter all labor
464	charges for the repair of, and parts and materials used in the
465	repair of and incorporated into, industrial machinery and
466	equipment which is used for the manufacture, processing,
467	compounding, production, or preparation for shipping of items of
468	tangible personal property at a fixed location within this
469	state.
470	2.  This exemption applies only to industries classified
471	under NAICS Sector SIC Industry Major Group Numbers 21, 31, 32,
472	and 33 and NAICS National Numbers 113310, 238910, 488390,
473	511110, 511120, 511130, 511140, 511199, 512220, 512230, 541360,
474	541710, and 811490 but not NAICS National Numbers 311119,
475	311330, 311340, 311611, 311612, 311811, 312112, 312210, 312221,
476	312229, 313311, 313312, 314121, 314129, 314999, 315222, 315223,
477	315233, 323114, 326212, 327112, 334611, 334612, 335312, 337110,
478	337121, 337122, 339113, 339115, or 339116 10, 12, 13, 14, 20,
479	22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37,
480	38, and 39 and Industry Group Number 212. As used in this
481	subparagraph, "NAICS SIC" means those classifications contained
482	in the North American Industry Standard Industrial
483	Classification System Manual, 1987, as published in 2007 by the
484	Office of Management and Budget, Executive Office of the
485	President.
486	3.  This exemption shall be applied as follows:
487	a.  Beginning July 1, 2000, 50 percent of such charges for
488	repair parts and labor shall be exempt.
489	b.  Beginning July 1, 2001, 75 percent of such charges for
490	repair parts and labor shall be exempt.
491	c.  Beginning July 1, 2002, 100 percent of such charges for
492	repair parts and labor shall be exempt.
493	(yy)  Film and other printing supplies.--Also exempt are
494	the following materials purchased, produced, or created by
495	businesses classified under NAICS National SIC Industry Numbers
496	323110, 323111, 323112, 323113, 323114, 323115, 323116, 323118,
497	323119, 323121, and 323122 275, 276, 277, 278, or 279 for use in
498	producing graphic matter for sale: film, photographic paper,
499	dyes used for embossing and engraving, artwork, typography,
500	lithographic plates, and negatives. As used in this paragraph,
501	"NAICS SIC" means those classifications contained in the North
502	American Industry Standard Industrial Classification System
503	Manual, 1987, as published in 2007 by the Office of Management
504	and Budget, Executive Office of the President.
505	Section 4.  Paragraph (a) of subsection (1) and paragraph
506	(b) of subsection (10) of section 212.097, Florida Statutes, are
507	amended to read:
508	212.097  Urban High-Crime Area Job Tax Credit Program.--
509	(1)  As used in this section, the term:
510	(a)  "Eligible business" means any sole proprietorship,
511	firm, partnership, or corporation that is located in a qualified
512	county and is predominantly engaged in, or is headquarters for a
513	business predominantly engaged in, activities usually provided
514	for consideration by firms classified within the following North
515	American Industry Classification System standard industrial
516	classifications: NAICS Sector Number 11 SIC 01-SIC 09
517	(agriculture, forestry, and fishing, and hunting); NAICS Sector
518	Numbers 31-33 and NAICS National Numbers 212324, 212325, 212393,
519	and 212399 SIC 20-SIC 39 (manufacturing); NAICS National Numbers
520	212324, 441110, 441120, 441210, 441221, 441222, 441229, 441310,
521	441320, 442110, 442210, 442291, 442299, 443111, 443112, 443120,
522	443130, 444110, 444120, 444130, 444190, 444210, 444220, 445110,
523	445120, 445210, 445220, 445230, 445291, 445292, 445299, 445310,
524	446110, 446120, 446130, 446191, 446199, 447110, 447190, 448110,
525	448120, 448130, 448140, 448150, 448190, 448210, 448310, 448320,
526	451110, 451120, 451130, 451140, 451211, 451212, 451220, 452111,
527	452112, 452910, 452990, 453110, 453210, 453220, 453310, 453910,
528	453920, 453930, 453991, 453998, 454111, 454112, 454113, 454210,
529	454311, 454312, 454319, 454390, 488390, 511110, 511120, 511130,
530	511140, 511199, 512220, 512230, 522298, 541320, 541710, 541940,
531	561730, 722213, 722330, 811490, and 812910 SIC 52-SIC 57 and SIC
532	59 (retail); NAICS National Numbers 493110, 493120, 493130,
533	493190, and 531130 SIC 422 (public warehousing and storage);
534	NAICS National Numbers 721110, 721120, 721191, 721199, 721211,
535	721214, and 721310 SIC 70 (hotels and other lodging places);
536	NAICS National Number 541710 SIC 7391 (research and
537	development); NAICS National Numbers 334612, 512110, 512191,
538	512199, 532220, 532490, 541214, 541690, 561310, and 711510 SIC
539	781 (motion picture production and allied services); NAICS
540	National Number 713910 SIC 7992 (public golf courses); and NAICS
541	National Number 713110 SIC 7996 (amusement parks). A call center
542	or similar customer service operation that services a multistate
543	market or international market is also an eligible business. In
544	addition, the Office of Tourism, Trade, and Economic Development
545	may, as part of its final budget request submitted pursuant to
546	s. 216.023, recommend additions to or deletions from the list of
547	standard industrial classifications used to determine an
548	eligible business, and the Legislature may implement such
549	recommendations. Excluded from eligible receipts are receipts
550	from retail sales, except such receipts for NAICS National
551	Numbers 311330, 311340, 311811, 314121, 314129, 315222, 315233,
552	327112, 337110, 337121, 337122, 339113, 339115, 441110, 441120,
553	441210, 441221, 441222, 441229, 441310, 441320, 442110, 442210,
554	442291, 442299, 443111, 443112, 443120, 443130, 444110, 444120,
555	444130, 444190, 444210, 444220, 445110, 445120, 445210, 445220,
556	445230, 445291, 445292, 445299, 445310, 446110, 446120, 446130,
557	446191, 446199, 447110, 447190, 448110, 448120, 448130, 448140,
558	448150, 448190, 448210, 448310, 448320, 451110, 451120, 451130,
559	451140, 451211, 451212, 451220, 452111, 452112, 452910, 452990,
560	453110, 453210, 453220, 453310, 453910, 453920, 453930, 453991,
561	453998, 454111, 454112, 454113, 454210, 454311, 454312, 454319,
562	454390, 522298, 722213, and 722330 SIC 52-SIC 57 and SIC 59
563	(retail), hotels and other lodging places classified in NAICS
564	National Numbers 721110, 721120, 721191, 721199, 721211, 721214,
565	and 721310 SIC 70, public golf courses in NAICS National Number
566	713910 SIC 7992, and amusement parks in NAICS National Number
567	713110 SIC 7996. For purposes of this paragraph, the term
568	"predominantly" means that more than 50 percent of the
569	business's gross receipts from all sources is generated by those
570	activities usually provided for consideration by firms in the
571	specified standard industrial classification. As used in this
572	paragraph, "NAICS" means those classifications contained in the
573	North American Industry Classification System, as published in
574	2007 by the Office of Management and Budget, Executive Office of
575	the President. The determination of whether the business is
576	located in a qualified high-crime area and the tier ranking of
577	that area must be based on the date of application for the
578	credit under this section. Commonly owned and controlled
579	entities are to be considered a single business entity.
580	(10)
581	(b)  Applications shall be reviewed and certified pursuant
582	to s. 288.061 Within 30 working days after receipt of an
583	application for credit, the Office of Tourism, Trade, and
584	Economic Development shall review the application to determine
585	whether it contains all the information required by this
586	subsection and meets the criteria set out in this section.
587	Subject to the provisions of paragraph (c), the Office of
588	Tourism, Trade, and Economic Development shall approve all
589	applications that contain the information required by this
590	subsection and meet the criteria set out in this section as
591	eligible to receive a credit.
592	Section 5.  Paragraphs (a) and (c) of subsection (1) of
593	section 212.098, Florida Statutes, are amended to read:
594	212.098  Rural Job Tax Credit Program.--
595	(1)  As used in this section, the term:
596	(a)  "Eligible business" means any sole proprietorship,
597	firm, partnership, or corporation that is located in a qualified
598	county and is predominantly engaged in, or is headquarters for a
599	business predominantly engaged in, activities usually provided
600	for consideration by firms classified within the following North
601	American Industry Classification System standard industrial
602	classifications: NAICS Sector Number 11 and NAICS National
603	Numbers 541320, 541940, 561730, and 812910 SIC 01-SIC 09
604	(agriculture, forestry, and fishing, and hunting); NAICS Sector
605	Numbers 31-33 and NAICS National Numbers 212324, 212325, 212393,
606	212399, 488390, 511110, 511120, 511130, 511140, 511199, 512220,
607	512230, 541710, and 811490 SIC 20-SIC 39 (manufacturing); NAICS
608	National Numbers 493110, 493120, 493130, 493190, and 531130 SIC
609	422 (public warehousing and storage); NAICS National Numbers
610	721110, 721120, 721191, 721199, 721211, 721214, and 721310 SIC
611	70 (hotels and other lodging places); NAICS National Number
612	541710 SIC 7391 (research and development); NAICS National
613	Numbers 334612, 512110, 512191, 512199, 532220, 532490, 541214,
614	541690, 561310, and 711510 SIC 781 (motion picture production
615	and allied services); NAICS National Number 713910 SIC 7992
616	(public golf courses); NAICS National Number 713110 SIC 7996
617	(amusement parks); and a targeted industry eligible for the
618	qualified target industry business tax refund under s. 288.106.
619	A call center or similar customer service operation that
620	services a multistate market or an international market is also
621	an eligible business. In addition, the Office of Tourism, Trade,
622	and Economic Development may, as part of its final budget
623	request submitted pursuant to s. 216.023, recommend additions to
624	or deletions from the list of standard industrial
625	classifications used to determine an eligible business, and the
626	Legislature may implement such recommendations. Excluded from
627	eligible receipts are receipts from retail sales, except such
628	receipts for hotels and other lodging places classified in NAICS
629	National Numbers 721110, 721120, 721191, 721199, 721211, 721214,
630	and 721310 SIC 70, public golf courses in NAICS National Number
631	713910 SIC 7992, and amusement parks in NAICS National Number
632	713110 SIC 7996. For purposes of this paragraph, the term
633	"predominantly" means that more than 50 percent of the
634	business's gross receipts from all sources is generated by those
635	activities usually provided for consideration by firms in the
636	specified standard industrial classification. As used in this
637	paragraph, "NAICS" means those classifications contained in the
638	North American Industry Classification System, as published in
639	2007 by the Office of Management and Budget, Executive Office of
640	the President. The determination of whether the business is
641	located in a qualified county and the tier ranking of that
642	county must be based on the date of application for the credit
643	under this section. Commonly owned and controlled entities are
644	to be considered a single business entity.
645	(c)  "Qualified area" means any area that is contained
646	within a rural area of critical economic concern designated
647	under s. 288.0656, a county that has a population of fewer than
648	75,000 persons, a or any county that has a population of 125,000
649	100,000 or less and is contiguous to a county that has a
650	population of less than 75,000, or a county with a population
651	density of no more than 550 persons per square mile that is
652	contiguous to either Alabama or Georgia and that does not
653	contain the state capital selected in the following manner:
654	every third year, the Office of Tourism, Trade, and Economic
655	Development shall rank and tier the state's counties according
656	to the following four factors:
657	1.  Highest unemployment rate for the most recent 36-month
658	period.
659	2.  Lowest per capita income for the most recent 36-month
660	period.
661	3.  Highest percentage of residents whose incomes are below
662	the poverty level, based upon the most recent data available.
663	4.  Average weekly manufacturing wage, based upon the most
664	recent data available.
665	Section 6.  Paragraph (b) of subsection (5) of section
666	220.15, Florida Statutes, is amended to read:
667	220.15  Apportionment of adjusted federal income.--
668	(5)  The sales factor is a fraction the numerator of which
669	is the total sales of the taxpayer in this state during the
670	taxable year or period and the denominator of which is the total
671	sales of the taxpayer everywhere during the taxable year or
672	period.
673	(b)1.  Sales of tangible personal property occur in this
674	state if the property is delivered or shipped to a purchaser
675	within this state, regardless of the f.o.b. point, other
676	conditions of the sale, or ultimate destination of the property,
677	unless shipment is made via a common or contract carrier.
678	However, for industries in NAICS National SIC Industry Number
679	311411 2037, if the ultimate destination of the product is to a
680	location outside this state, regardless of the method of
681	shipment or f.o.b. point, the sale shall not be deemed to occur
682	in this state. As used in this paragraph, "NAICS" means those
683	classifications contained in the North American Industry
684	Classification System, as published in 2007 by the Office of
685	Management and Budget, Executive Office of the President.
686	2.  When citrus fruit is delivered by a cooperative for a
687	grower-member, by a grower-member to a cooperative, or by a
688	grower-participant to a Florida processor, the sales factor for
689	the growers for such citrus fruit delivered to such processor
690	shall be the same as the sales factor for the most recent
691	taxable year of that processor. That sales factor, expressed
692	only as a percentage and not in terms of the dollar volume of
693	sales, so as to protect the confidentiality of the sales of the
694	processor, shall be furnished on the request of such a grower
695	promptly after it has been determined for that taxable year.
696	3.  Reimbursement of expenses under an agency contract
697	between a cooperative, a grower-member of a cooperative, or a
698	grower and a processor is not a sale within this state.
699	Section 7.  Subsection (5) of section 220.191, Florida
700	Statutes, is amended to read:
701	220.191  Capital investment tax credit.--
702	(5)  Applications shall be reviewed and certified pursuant
703	to s. 288.061. The office, upon a recommendation by Enterprise
704	Florida, Inc., shall first certify a business as eligible to
705	receive tax credits pursuant to this section prior to the
706	commencement of operations of a qualifying project, and such
707	certification shall be transmitted to the Department of Revenue.
708	Upon receipt of the certification, the Department of Revenue
709	shall enter into a written agreement with the qualifying
710	business specifying, at a minimum, the method by which income
711	generated by or arising out of the qualifying project will be
712	determined.
713	Section 8.  Section 288.061, Florida Statutes, is created
714	to read:
715	288.061  Economic development incentive application
716	process.--
717	(1)  Within 10 business days after receiving a submitted
718	economic development incentive application, Enterprise Florida,
719	Inc., shall review the application and inform the applicant
720	business whether or not its application is complete. Within 10
721	business days after the application is deemed complete,
722	Enterprise Florida, Inc., shall evaluate the application and
723	recommend approval or disapproval of the application to the
724	director of the Office of Tourism, Trade, and Economic
725	Development. In recommending an applicant business for approval,
726	Enterprise Florida, Inc., shall include in its evaluation a
727	recommended grant award amount and a review of the applicant's
728	ability to meet specific program criteria.
729	(2)  Within 10 calendar days after the Office of Tourism,
730	Trade, and Economic Development receives the evaluation and
731	recommendation from Enterprise Florida, Inc., the office shall
732	notify Enterprise Florida, Inc., whether or not the application
733	is reviewable. Within 22 calendar days after the office receives
734	the recommendation from Enterprise Florida, Inc., the director
735	of the office shall review the application and issue a letter of
736	certification to the applicant that approves or disapproves an
737	applicant business and includes a justification of that
738	decision, unless the business requests an extension of that
739	time. The letter shall specify the total amount of the award,
740	the performance conditions that must be met to obtain the award,
741	and the schedule for payment.
742	Section 9.  Subsection (4) of section 288.063, Florida
743	Statutes, is amended to read:
744	288.063  Contracts for transportation projects.--
745	(4)  The Office of Tourism, Trade, and Economic Development
746	may adopt criteria by which transportation projects are to be
747	reviewed and certified in accordance with s. 288.061 specified
748	and identified. In approving transportation projects for
749	funding, the Office of Tourism, Trade, and Economic Development
750	shall consider factors including, but not limited to, the cost
751	per job created or retained considering the amount of
752	transportation funds requested; the average hourly rate of wages
753	for jobs created; the reliance on the program as an inducement
754	for the project's location decision; the amount of capital
755	investment to be made by the business; the demonstrated local
756	commitment; the location of the project in an enterprise zone
757	designated pursuant to s. 290.0055; the location of the project
758	in a spaceport territory as defined in s. 331.304; the
759	unemployment rate of the surrounding area; the poverty rate of
760	the community; and the adoption of an economic element as part
761	of its local comprehensive plan in accordance with s.
762	163.3177(7)(j). The Office of Tourism, Trade, and Economic
763	Development may contact any agency it deems appropriate for
764	additional input regarding the approval of projects.
765	Section 10.  Subsection (2) of section 288.065, Florida
766	Statutes, is amended to read:
767	288.065  Rural Community Development Revolving Loan Fund.--
768	(2)  The program shall provide for long-term loans, loan
769	guarantees, and loan loss reserves to units of local
770	governments, or economic development organizations substantially
771	underwritten by a unit of local government, within counties with
772	populations of 75,000 or less, within or any county with that
773	has a population of 125,000 100,000 or less that and is
774	contiguous to a county with a population of 75,000 or less, or
775	within any county with a population density of no more than 550
776	persons per square mile that is contiguous to either Alabama or
777	Georgia and that does not contain the state capital based on as
778	determined by the most recent official population estimate as
779	determined under pursuant to s. 186.901, including those
780	residing in incorporated areas and those residing in
781	unincorporated areas of the county, or to units of local
782	government, or economic development organizations substantially
783	underwritten by a unit of local government, within a rural area
784	of critical economic concern. Requests for loans shall be made
785	by application to the Office of Tourism, Trade, and Economic
786	Development. Loans shall be made pursuant to agreements
787	specifying the terms and conditions agreed to between the
788	applicant and the Office of Tourism, Trade, and Economic
789	Development. The loans shall be the legal obligations of the
790	applicant. All repayments of principal and interest shall be
791	returned to the loan fund and made available for loans to other
792	applicants. However, in a rural area of critical economic
793	concern designated by the Governor, and upon approval by the
794	Office of Tourism, Trade, and Economic Development, repayments
795	of principal and interest may be retained by the applicant if
796	such repayments are dedicated and matched to fund regionally
797	based economic development organizations representing the rural
798	area of critical economic concern.
799	Section 11.  Paragraphs (b) and (e) of subsection (2) and
800	subsection (3) of section 288.0655, Florida Statutes, are
801	amended to read:
802	288.0655  Rural Infrastructure Fund.--
803	(2)
804	(b)  To facilitate access of rural communities and rural
805	areas of critical economic concern as defined by the Rural
806	Economic Development Initiative to infrastructure funding
807	programs of the Federal Government, such as those offered by the
808	United States Department of Agriculture and the United States
809	Department of Commerce, and state programs, including those
810	offered by Rural Economic Development Initiative agencies, and
811	to facilitate local government or private infrastructure funding
812	efforts, the office may award grants for up to 30 percent of the
813	total infrastructure project cost. If an application for funding
814	is for a catalyst site, as defined in s. 288.0656, the office
815	may award grants for up to 40 percent of the total
816	infrastructure project cost. Eligible projects must be related
817	to specific job-creation or job-retention opportunities.
818	Eligible projects may also include improving any inadequate
819	infrastructure that has resulted in regulatory action that
820	prohibits economic or community growth or reducing the costs to
821	community users of proposed infrastructure improvements that
822	exceed such costs in comparable communities. Eligible uses of
823	funds shall include improvements to public infrastructure for
824	industrial or commercial sites and upgrades to or development of
825	public tourism infrastructure. Authorized infrastructure may
826	include the following public or public-private partnership
827	facilities: storm water systems; telecommunications facilities;
828	broadband facilities; roads or other remedies to transportation
829	impediments; nature-based tourism facilities; or other physical
830	requirements necessary to facilitate tourism, trade, and
831	economic development activities in the community. Authorized
832	infrastructure may also include publicly or privately owned
833	self-powered nature-based tourism facilities,
834	telecommunications facilities, and broadband facilities and
835	additions to the distribution facilities of the existing natural
836	gas utility as defined in s. 366.04(3)(c), the existing electric
837	utility as defined in s. 366.02, or the existing water or
838	wastewater utility as defined in s. 367.021(12), or any other
839	existing water or wastewater facility, which owns a gas or
840	electric distribution system or a water or wastewater system in
841	this state where:
842	1.  A contribution-in-aid of construction is required to
843	serve public or public-private partnership facilities under the
844	tariffs of any natural gas, electric, water, or wastewater
845	utility as defined herein; and
846	2.  Such utilities as defined herein are willing and able
847	to provide such service.
848	(e)  To enable local governments to access the resources
849	available pursuant to s. 403.973(18), the office may award
850	grants for surveys, feasibility studies, and other activities
851	related to the identification and preclearance review of land
852	which is suitable for preclearance review. Authorized grants
853	under this paragraph shall not exceed $75,000 each, except in
854	the case of a project in a rural area of critical economic
855	concern, in which case the grant shall not exceed $300,000. Any
856	funds awarded under this paragraph must be matched at a level of
857	50 percent with local funds, except that any funds awarded for a
858	project in a rural area of critical economic concern must be
859	matched at a level of 33 percent with local funds. If an
860	application for funding is for a catalyst site, as defined in s.
861	288.0656, the requirement for local match may be waived. In
862	evaluating applications under this paragraph, the office shall
863	consider the extent to which the application seeks to minimize
864	administrative and consultant expenses.
865	(3)  The office, in consultation with Enterprise Florida,
866	Inc., VISIT Florida, the Department of Environmental Protection,
867	and the Florida Fish and Wildlife Conservation Commission, as
868	appropriate, shall review and certify applications pursuant to
869	s. 288.061. The review shall include an evaluation of and
870	evaluate the economic benefit of the projects and their long-
871	term viability. The office shall have final approval for any
872	grant under this section and must make a grant decision within
873	30 days of receiving a completed application.
874	Section 12.  Section 288.0656, Florida Statutes, is amended
875	to read:
876	288.0656  Rural Economic Development Initiative.--
877	(1)(a)  Recognizing that rural communities and regions
878	continue to face extraordinary challenges in their efforts to
879	significantly improve their economies, specifically in terms of
880	personal income, job creation, average wages, and strong tax
881	bases, it is the intent of the Legislature to encourage and
882	facilitate the location and expansion of major economic
883	development projects of significant scale in such rural
884	communities.
885	(b)  The Rural Economic Development Initiative, known as
886	"REDI," is created within the Office of Tourism, Trade, and
887	Economic Development, and the participation of state and
888	regional agencies in this initiative is authorized.
889	(2)  As used in this section, the term:
890	(a)  "Catalyst project" means a business locating or
891	expanding in a rural area of critical economic concern to serve
892	as an economic growth opportunity of regional significance for
893	the growth of a regional target industry cluster. The project
894	must provide capital investment on a scale significant enough to
895	affect the entire region and result in the development of high-
896	wage and high-skill jobs.
897	(b)  "Catalyst site" means a parcel or parcels of land
898	within a rural area of critical economic concern that has been
899	prioritized as a geographic site for economic development
900	through partnerships with state, regional, and local
901	organizations. The site must be reviewed by REDI and approved by
902	the Office of Tourism, Trade, and Economic Development for the
903	purposes of locating a catalyst project.
904	(c)(a)  "Economic distress" means conditions affecting the
905	fiscal and economic viability of a rural community, including
906	such factors as low per capita income, low per capita taxable
907	values, high unemployment, high underemployment, low weekly
908	earned wages compared to the state average, low housing values
909	compared to the state average, high percentages of the
910	population receiving public assistance, high poverty levels
911	compared to the state average, and a lack of year-round stable
912	employment opportunities.
913	(d)  "Rural area of critical economic concern" means a
914	rural community, or a region composed of rural communities,
915	designated by the Governor, that has been adversely affected by
916	an extraordinary economic event, severe or chronic distress, or
917	a natural disaster or that presents a unique economic
918	development opportunity of regional impact.
919	(e)(b)  "Rural community" means:
920	1.  A county with a population of 75,000 or less.
921	2.  A county with a population of 125,000 100,000 or less
922	that is contiguous to a county with a population of 75,000 or
923	less.
924	3.  A county with a population density of no more than 550
925	persons per square mile that is contiguous to either Alabama or
926	Georgia and that does not contain the state capital.
927	4.3.  A municipality within a county described in
928	subparagraph 1. or subparagraph 2.
929	5.4.  An unincorporated federal enterprise community or an
930	incorporated rural city with a population of 25,000 or less and
931	an employment base focused on traditional agricultural or
932	resource-based industries, located in a county not defined as
933	rural, which has at least three or more of the economic distress
934	factors identified in paragraph (c) (a) and verified by the
935	Office of Tourism, Trade, and Economic Development.
936
937	For purposes of this paragraph, population shall be determined
938	in accordance with the most recent official estimate pursuant to
939	s. 186.901.
940	(3)  REDI shall be responsible for coordinating and
941	focusing the efforts and resources of state and regional
942	agencies on the problems which affect the fiscal, economic, and
943	community viability of Florida's economically distressed rural
944	communities, working with local governments, community-based
945	organizations, and private organizations that have an interest
946	in the growth and development of these communities to find ways
947	to balance environmental and growth management issues with local
948	needs.
949	(4)  REDI shall review and evaluate the impact of statutes
950	and rules on rural communities and shall work to minimize any
951	adverse impact and undertake outreach and capacity building
952	efforts.
953	(5)  REDI shall facilitate better access to state resources
954	by promoting direct access and referrals to appropriate state
955	and regional agencies and statewide organizations. REDI may
956	undertake outreach, capacity-building, and other advocacy
957	efforts to improve conditions in rural communities. These
958	activities may include sponsorship of conferences and
959	achievement awards.
960	(6)(a)  By August 1 of each year, the head of each of the
961	following agencies and organizations shall designate a deputy
962	secretary or higher level high-level staff person from within
963	the agency or organization to serve as the REDI representative
964	for the agency or organization:
965	1.  The Department of Community Affairs.
966	2.  The Department of Transportation.
967	3.  The Department of Environmental Protection.
968	4.  The Department of Agriculture and Consumer Services.
969	5.  The Department of State.
970	6.  The Department of Health.
971	7.  The Department of Children and Family Services.
972	8.  The Department of Corrections.
973	9.  The Agency for Workforce Innovation.
974	10.  The Department of Education.
975	11.  The Department of Juvenile Justice.
976	12.  The Fish and Wildlife Conservation Commission.
977	13.  Each water management district.
978	14.  Enterprise Florida, Inc.
979	15.  Workforce Florida, Inc.
980	16.  The Florida Commission on Tourism or VISIT Florida.
981	17.  The Florida Regional Planning Council Association.
982	18.  The Agency for Health Care Administration Florida
983	State Rural Development Council.
984	19.  The Institute of Food and Agricultural Sciences
985	(IFAS).
986
987	An alternate for each designee shall also be chosen, and the
988	names of the designees and alternates shall be sent to the
989	director of the Office of Tourism, Trade, and Economic
990	Development.
991	(b)  Each REDI representative must have comprehensive
992	knowledge of his or her agency's functions, both regulatory and
993	service in nature, and of the state's economic goals, policies,
994	and programs. This person shall be the primary point of contact
995	for his or her agency with REDI on issues and projects relating
996	to economically distressed rural communities and with regard to
997	expediting project review, shall ensure a prompt effective
998	response to problems arising with regard to rural issues, and
999	shall work closely with the other REDI representatives in the
1000	identification of opportunities for preferential awards of
1001	program funds and allowances and waiver of program requirements
1002	when necessary to encourage and facilitate long-term private
1003	capital investment and job creation.
1004	(c)  The REDI representatives shall work with REDI in the
1005	review and evaluation of statutes and rules for adverse impact
1006	on rural communities and the development of alternative
1007	proposals to mitigate that impact.
1008	(d)  Each REDI representative shall be responsible for
1009	ensuring that each district office or facility of his or her
1010	agency is informed about the Rural Economic Development
1011	Initiative and for providing assistance throughout the agency in
1012	the implementation of REDI activities.
1013	(7)(a)  REDI may recommend to the Governor up to three
1014	rural areas of critical economic concern. A rural area of
1015	critical economic concern must be a rural community, or a region
1016	composed of such, that has been adversely affected by an
1017	extraordinary economic event or a natural disaster or that
1018	presents a unique economic development opportunity of regional
1019	impact that will create more than 1,000 jobs over a 5-year
1020	period. The Governor may by executive order designate up to
1021	three rural areas of critical economic concern which will
1022	establish these areas as priority assignments for REDI as well
1023	as to allow the Governor, acting through REDI, to waive
1024	criteria, requirements, or similar provisions of any economic
1025	development incentive. Such incentives shall include, but not be
1026	limited to: the Qualified Target Industry Tax Refund Program
1027	under s. 288.106, the Quick Response Training Program under s.
1028	288.047, the Quick Response Training Program for participants in
1029	the welfare transition program under s. 288.047(8),
1030	transportation projects under s. 288.063, the brownfield
1031	redevelopment bonus refund under s. 288.107, and the rural job
1032	tax credit program under ss. 212.098 and 220.1895.
1033	(b)  Designation as a rural area of critical economic
1034	concern under this subsection shall be contingent upon the
1035	execution of a memorandum of agreement among the Office of
1036	Tourism, Trade, and Economic Development; the governing body of
1037	the county; and the governing bodies of any municipalities to be
1038	included within a rural area of critical economic concern. Such
1039	agreement shall specify the terms and conditions of the
1040	designation, including, but not limited to, the duties and
1041	responsibilities of the county and any participating
1042	municipalities to take actions designed to facilitate the
1043	retention and expansion of existing businesses in the area, as
1044	well as the recruitment of new businesses to the area.
1045	(c)  Each rural area of critical economic concern may
1046	designate catalyst projects, provided that each catalyst project
1047	is specifically recommended by REDI, identified as a catalyst
1048	project by Enterprise Florida, Inc., and confirmed as a catalyst
1049	project by the Office of Tourism, Trade, and Economic
1050	Development. All state agencies and departments shall use all
1051	available tools and resources to the extent permissible by law
1052	to promote the creation and development of each catalyst project
1053	and the development of catalyst sites.
1054	(8)  REDI shall assist local governments within rural areas
1055	of critical economic concern with comprehensive planning needs
1056	that further the provisions of this section. Such assistance
1057	shall reflect a multidisciplinary approach among all agencies
1058	and include economic development and planning objectives.
1059	(a)  A local government may request assistance in the
1060	preparation of comprehensive plan amendments, pursuant to part
1061	II of chapter 163, that will stimulate economic activity.
1062	1.  The local government must contact the Office of
1063	Tourism, Trade, and Economic Development to request assistance.
1064	2.  REDI representatives shall meet with the local
1065	government within 15 days after such request to develop the
1066	scope of assistance that will be provided for the development,
1067	transmittal, and adoption of the proposed comprehensive plan
1068	amendment.
1069	3.  As part of the assistance provided, REDI
1070	representatives shall also identify other needed local and
1071	developer actions for approval of the project and recommend a
1072	timeline for the local government and developer that will
1073	minimize project delays.
1074	(b)  In addition, each year REDI shall solicit requests for
1075	assistance from local governments within a rural area of
1076	critical economic concern to update the future land use element
1077	and other associated elements of the local government's
1078	comprehensive plan to better position the community to respond
1079	to economic development potential within the county or
1080	municipality. REDI shall provide direct assistance to such local
1081	governments to update their comprehensive plans pursuant to this
1082	paragraph. At least one comprehensive planning technical
1083	assistance effort shall be selected each year.
1084	(c)  REDI shall develop and annually update a technical
1085	assistance manual based upon experiences learned in providing
1086	direct assistance under this subsection.
1087	(9)(8)  REDI shall submit a report to the Governor, the
1088	President of the Senate, and the Speaker of the House of
1089	Representatives each year on or before September February 1 on
1090	all REDI activities for the prior fiscal year. This report shall
1091	include a status report on all projects currently being
1092	coordinated through REDI, the number of preferential awards and
1093	allowances made pursuant to this section, the dollar amount of
1094	such awards, and the names of the recipients. The report shall
1095	also include a description of all waivers of program
1096	requirements granted. The report shall also include information
1097	as to the economic impact of the projects coordinated by REDI.
1098	Section 13.  Section 288.06561, Florida Statutes, is
1099	amended to read:
1100	288.06561  Reduction or waiver of financial match
1101	requirements.--Notwithstanding any other law, the member
1102	agencies and organizations of the Rural Economic Development
1103	Initiative (REDI), as defined in s. 288.0656(6)(a), shall review
1104	the financial match requirements for projects in rural areas as
1105	defined in s. 288.0656(2)(b).
1106	(1)  Each agency and organization shall develop a proposal
1107	to waive or reduce the match requirement for rural areas.
1108	(2)  Agencies and organizations shall ensure that all
1109	proposals are submitted to the Office of Tourism, Trade, and
1110	Economic Development for review by the REDI agencies.
1111	(3)  These proposals shall be delivered to the Office of
1112	Tourism, Trade, and Economic Development for distribution to the
1113	REDI agencies and organizations. A meeting of REDI agencies and
1114	organizations must be called within 30 days after receipt of
1115	such proposals for REDI comment and recommendations on each
1116	proposal.
1117	(4)  Waivers and reductions must be requested by the county
1118	or community, and such county or community must have three or
1119	more of the factors identified in s. 288.0656(2)(c)(a).
1120	(5)  Any other funds available to the project may be used
1121	for financial match of federal programs when there is fiscal
1122	hardship, and the match requirements may not be waived or
1123	reduced.
1124	(6)  When match requirements are not reduced or eliminated,
1125	donations of land, though usually not recognized as an in-kind
1126	match, may be permitted.
1127	(7)  To the fullest extent possible, agencies and
1128	organizations shall expedite the rule adoption and amendment
1129	process if necessary to incorporate the reduction in match by
1130	rural areas in fiscal distress.
1131	(8)  REDI shall include in its annual report an evaluation
1132	on the status of changes to rules, number of awards made with
1133	waivers, and recommendations for future changes.
1134	Section 14.  Subsection (1) of section 288.0657, Florida
1135	Statutes, is amended to read:
1136	288.0657  Florida rural economic development strategy
1137	grants.--
1138	(1)  As used in this section, the term "rural community"
1139	means:
1140	(a)  A county with a population of 75,000 or less.
1141	(b)  A county with a population of 125,000 100,000 or less
1142	that is contiguous to a county with a population of 75,000 or
1143	less.
1144	(c)  A county with a population density of no more than 550
1145	persons per square mile that is contiguous to either Alabama or
1146	Georgia and that does not contain the state capital.
1147	(d)(c)  A municipality within a county described in
1148	paragraph (a) or paragraph (b).
1149
1150	For purposes of this subsection, population shall be determined
1151	in accordance with the most recent official estimate pursuant to
1152	s. 186.901.
1153	Section 15.  Paragraph (c) of subsection (2), paragraphs
1154	(a), (e), (f), (g), (h), (i), (j), and (k) of subsection (3),
1155	and paragraph (c) of subsection (5) of section 288.1045, Florida
1156	Statutes, are amended to read:
1157	288.1045  Qualified defense contractor and space flight
1158	business tax refund program.--
1159	(2)  GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.--
1160	(c)  A qualified applicant may not receive more than $5
1161	$7.5 million in tax refunds pursuant to this section in all
1162	fiscal years.
1163	(3)  APPLICATION PROCESS; REQUIREMENTS; AGENCY
1164	DETERMINATION.--
1165	(a)  To apply for certification as a qualified applicant
1166	pursuant to this section, an applicant must file an application
1167	with the office which satisfies the requirements of paragraphs
1168	(b) and (e), paragraphs (c) and (e), paragraphs (d) and (e), or
1169	paragraphs (e) and (j) (k). An applicant may not apply for
1170	certification pursuant to this section after a proposal has been
1171	submitted for a new Department of Defense contract, after the
1172	applicant has made the decision to consolidate an existing
1173	Department of Defense contract in this state for which such
1174	applicant is seeking certification, after a proposal has been
1175	submitted for a new space flight business contract in this
1176	state, after the applicant has made the decision to consolidate
1177	an existing space flight business contract in this state for
1178	which such applicant is seeking certification, or after the
1179	applicant has made the decision to convert defense production
1180	jobs to nondefense production jobs for which such applicant is
1181	seeking certification.
1182	(e)  To qualify for review by the office, the application
1183	of an applicant must, at a minimum, establish the following to
1184	the satisfaction of the office:
1185	1.  The jobs proposed to be provided under the application,
1186	pursuant to subparagraph (b)6., subparagraph (c)6., or
1187	subparagraph (j)(k)6., must pay an estimated annual average wage
1188	equaling at least 115 percent of the average wage in the area
1189	where the project is to be located.
1190	2.  The consolidation of a Department of Defense contract
1191	must result in a net increase of at least 25 percent in the
1192	number of jobs at the applicant's facilities in this state or
1193	the addition of at least 80 jobs at the applicant's facilities
1194	in this state.
1195	3.  The conversion of defense production jobs to nondefense
1196	production jobs must result in net increases in nondefense
1197	employment at the applicant's facilities in this state.
1198	4.  The Department of Defense contract or the space flight
1199	business contract cannot allow the business to include the costs
1200	of relocation or retooling in its base as allowable costs under
1201	a cost-plus, or similar, contract.
1202	5.  A business unit of the applicant must have derived not
1203	less than 60 percent of its gross receipts in this state from
1204	Department of Defense contracts or space flight business
1205	contracts over the applicant's last fiscal year, and must have
1206	derived not less than an average of 60 percent of its gross
1207	receipts in this state from Department of Defense contracts or
1208	space flight business contracts over the 5 years preceding the
1209	date an application is submitted pursuant to this section. This
1210	subparagraph does not apply to any application for certification
1211	based on a contract for reuse of a defense-related facility.
1212	6.  The reuse of a defense-related facility must result in
1213	the creation of at least 100 jobs at such facility.
1214	7.  A new space flight business contract or the
1215	consolidation of a space flight business contract must result in
1216	net increases in space flight business employment at the
1217	applicant's facilities in this state.
1218	(f)  Each application meeting the requirements of
1219	paragraphs (b) and (e), paragraphs (c) and (e), paragraphs (d)
1220	and (e), or paragraphs (e) and (j) (k) must be submitted to the
1221	office for a determination of eligibility. The office shall
1222	review and evaluate each application based on, but not limited
1223	to, the following criteria:
1224	1.  Expected contributions to the state strategic economic
1225	development plan adopted by Enterprise Florida, Inc., taking
1226	into account the extent to which the project contributes to the
1227	state's high-technology base, and the long-term impact of the
1228	project and the applicant on the state's economy.
1229	2.  The economic benefit of the jobs created or retained by
1230	the project in this state, taking into account the cost and
1231	average wage of each job created or retained, and the potential
1232	risk to existing jobs.
1233	3.  The amount of capital investment to be made by the
1234	applicant in this state.
1235	4.  The local commitment and support for the project and
1236	applicant.
1237	5.  The impact of the project on the local community,
1238	taking into account the unemployment rate for the county where
1239	the project will be located.
1240	6.  The dependence of the local community on the defense
1241	industry or space flight business.
1242	7.  The impact of any tax refunds granted pursuant to this
1243	section on the viability of the project and the probability that
1244	the project will occur in this state if such tax refunds are
1245	granted to the applicant, taking into account the expected long-
1246	term commitment of the applicant to economic growth and
1247	employment in this state.
1248	8.  The length of the project, or the expected long-term
1249	commitment to this state resulting from the project.
1250	(g)  Applications shall be reviewed and certified pursuant
1251	to s. 288.061. The office shall forward its written findings and
1252	evaluation on each application meeting the requirements of
1253	paragraphs (b) and (e), paragraphs (c) and (e), paragraphs (d)
1254	and (e), or paragraphs (e) and (k) to the director within 60
1255	calendar days after receipt of a complete application. The
1256	office shall notify each applicant when its application is
1257	complete, and when the 60-day period begins. In its written
1258	report to the director, the office shall specifically address
1259	each of the factors specified in paragraph (f), and shall make a
1260	specific assessment with respect to the minimum requirements
1261	established in paragraph (e). The office shall include in its
1262	report projections of the tax refunds the applicant would be
1263	eligible to receive in each fiscal year based on the creation
1264	and maintenance of the net new Florida jobs specified in
1265	subparagraph (b)6., subparagraph (c)6., subparagraph (d)7., or
1266	subparagraph (k)6. as of December 31 of the preceding state
1267	fiscal year.
1268	(h)  Within 30 days after receipt of the office's findings
1269	and evaluation, the director shall issue a letter of
1270	certification which either approves or disapproves an
1271	application. The decision must be in writing and provide the
1272	justifications for either approval or disapproval. If
1273	appropriate, the director shall enter into a written agreement
1274	with the qualified applicant pursuant to subsection (4).
1275	(h)(i)  The director may not certify any applicant as a
1276	qualified applicant when the value of tax refunds to be included
1277	in that letter of certification exceeds the available amount of
1278	authority to certify new businesses as determined in s.
1279	288.095(3). A letter of certification that approves an
1280	application must specify the maximum amount of a tax refund that
1281	is to be available to the contractor for each fiscal year and
1282	the total amount of tax refunds for all fiscal years.
1283	(i)(j)  This section does not create a presumption that an
1284	applicant should receive any tax refunds under this section.
1285	(j)(k)  Applications for certification based upon a new
1286	space flight business contract or the consolidation of a space
1287	flight business contract must be submitted to the office as
1288	prescribed by the office and must include, but are not limited
1289	to, the following information:
1290	1.  The applicant's federal employer identification number,
1291	the applicant's Florida sales tax registration number, and a
1292	signature of an officer of the applicant.
1293	2.  The permanent location of the space flight business
1294	facility in this state where the project is or will be located.
1295	3.  The new space flight business contract number, the
1296	space flight business contract numbers of the contract to be
1297	consolidated, or the request-for-proposal number of a proposed
1298	space flight business contract.
1299	4.  The date the contract was executed and the date the
1300	contract is due to expire, is expected to expire, or was
1301	canceled.
1302	5.  The commencement date for project operations under the
1303	contract in this state.
1304	6.  The number of net new full-time equivalent Florida jobs
1305	included in the project as of December 31 of each year and the
1306	average wage of such jobs.
1307	7.  The total number of full-time equivalent employees
1308	employed by the applicant in this state.
1309	8.  The percentage of the applicant's gross receipts
1310	derived from space flight business contracts during the 5
1311	taxable years immediately preceding the date the application is
1312	submitted.
1313	9.  The number of full-time equivalent jobs in this state
1314	to be retained by the project.
1315	10.  A brief statement concerning the applicant's need for
1316	tax refunds and the proposed uses of such refunds by the
1317	applicant.
1318	11.  A resolution adopted by the governing board of the
1319	county or municipality in which the project will be located
1320	which recommends the applicant be approved as a qualified
1321	applicant and indicates that the necessary commitments of local
1322	financial support for the applicant exist. Prior to the adoption
1323	of the resolution, the county commission may review the proposed
1324	public or private sources of such support and determine whether
1325	the proposed sources of local financial support can be provided
1326	or, for any applicant whose project is located in a county
1327	designated by the Rural Economic Development Initiative, a
1328	resolution adopted by the county commissioners of such county
1329	requesting that the applicant's project be exempt from the local
1330	financial support requirement.
1331	12.  Any additional information requested by the office.
1332	(5)  ANNUAL CLAIM FOR REFUND.--
1333	(c)  A tax refund may not be approved for any qualified
1334	applicant unless local financial support has been paid to the
1335	Economic Development Trust Fund for that refund. If the local
1336	financial support is less than 20 percent of the approved tax
1337	refund, the tax refund shall be reduced. The tax refund paid may
1338	not exceed 5 times the local financial support received. Funding
1339	from local sources includes tax abatement under s. 196.1995 or
1340	the appraised market value of municipal or county land,
1341	including any improvements or structures, conveyed or provided
1342	at a discount through a sale or lease to that applicant. The
1343	amount of any tax refund for an applicant approved under this
1344	section shall be reduced by the amount of any such tax abatement
1345	granted or the value of the land granted, including the value of
1346	any improvements or structures; and the limitations in
1347	subsection (2) and paragraph (3)(h) shall be reduced by the
1348	amount of any such tax abatement or the value of the land
1349	granted, including any improvements or structures. A report
1350	listing all sources of the local financial support shall be
1351	provided to the office when such support is paid to the Economic
1352	Development Trust Fund.
1353	Section 16.  Paragraphs (k) and (t) of subsection (1),
1354	paragraph (b) of subsection (2), subsection (3), paragraph (b)
1355	of subsection (4), paragraph (c) of subsection (5), and
1356	subsection (8) of section 288.106, Florida Statutes, are
1357	amended, and paragraph (v) is added to subsection (1) of that
1358	section, to read:
1359	288.106  Tax refund program for qualified target industry
1360	businesses.--
1361	(1)  DEFINITIONS.--As used in this section:
1362	(k)  "Local financial support exemption option" means the
1363	option to exercise an exemption from the local financial support
1364	requirement available to any applicant whose project is located
1365	in a brownfield area or a county with a population of 75,000 or
1366	fewer, or a county with a population of 125,000 100,000 or fewer
1367	that which is contiguous to a county with a population of 75,000
1368	or fewer, or a county with a population density of no more than
1369	550 persons per square mile that is contiguous to either Alabama
1370	or Georgia and that does not contain the state capital. Any
1371	applicant that exercises this option shall not be eligible for
1372	more than 80 percent of the total tax refunds allowed such
1373	applicant under this section.
1374	(t)  "Rural community" means:
1375	1.  A county with a population of 75,000 or less.
1376	2.  A county with a population of 125,000 100,000 or less
1377	that is contiguous to a county with a population of 75,000 or
1378	less.
1379	3.  A county with a population density of no more than 550
1380	persons per square mile that is contiguous to either Alabama or
1381	Georgia and that does not contain the state capital.
1382	4.3.  A municipality within a county described in
1383	subparagraph 1. or subparagraph 2.
1384
1385	For purposes of this paragraph, population shall be determined
1386	in accordance with the most recent official estimate pursuant to
1387	s. 186.901.
1388	(v)  "Targeted industry zone" means any catalyst site
1389	designated pursuant to s. 288.0656(2)(b) and any area with a
1390	sector plan adopted pursuant to s. 163.3245.
1391	(2)  TAX REFUND; ELIGIBLE AMOUNTS.--
1392	(b)  Upon approval by the director, a qualified target
1393	industry business shall be allowed tax refund payments equal to
1394	$3,000 times the number of jobs specified in the tax refund
1395	agreement under subparagraph (4)(a)1., or equal to $6,000 times
1396	the number of jobs if the project is located in a rural county,
1397	a targeted industry zone, or an enterprise zone. Further, a
1398	qualified target industry business shall be allowed additional
1399	tax refund payments equal to $1,000 times the number of jobs
1400	specified in the tax refund agreement under subparagraph
1401	(4)(a)1., if such jobs pay an annual average wage of at least
1402	150 percent of the average private sector wage in the area, or
1403	equal to $2,000 times the number of jobs if such jobs pay an
1404	annual average wage of at least 200 percent of the average
1405	private sector wage in the area. A qualified target industry
1406	business may not receive refund payments of more than 25 percent
1407	of the total tax refunds specified in the tax refund agreement
1408	under subparagraph (4)(a)1. in any fiscal year. Further, a
1409	qualified target industry business may not receive more than
1410	$1.5 million in refunds under this section in any single fiscal
1411	year, or more than $2.5 million in any single fiscal year if the
1412	project is located in an enterprise zone. A qualified target
1413	industry may not receive more than $5 million in refund payments
1414	under this section in all fiscal years, or more than $7.5
1415	million if the project is located in an enterprise zone. Funds
1416	made available pursuant to this section may not be expended in
1417	connection with the relocation of a business from one community
1418	to another community in this state unless the Office of Tourism,
1419	Trade, and Economic Development determines that without such
1420	relocation the business will move outside this state or
1421	determines that the business has a compelling economic rationale
1422	for the relocation and that the relocation will create
1423	additional jobs.
1424	(3)  APPLICATION AND APPROVAL PROCESS.--
1425	(a)  To apply for certification as a qualified target
1426	industry business under this section, the business must file an
1427	application with the office before the business has made the
1428	decision to locate a new business in this state or before the
1429	business had made the decision to expand an existing business in
1430	this state. The application shall include, but is not limited
1431	to, the following information:
1432	1.  The applicant's federal employer identification number
1433	and the applicant's state sales tax registration number.
1434	2.  The permanent location of the applicant's facility in
1435	this state at which the project is or is to be located.
1436	3.  A description of the type of business activity or
1437	product covered by the project, including a minimum of a five-
1438	digit NAICS code four-digit SIC codes for all activities
1439	included in the project. As used in this paragraph, "NAICS"
1440	means those classifications contained in the North American
1441	Industry Classification System, as published in 2007 by the
1442	Office of Management and Budget, Executive Office of the
1443	President.
1444	4.  The number of net new full-time equivalent Florida jobs
1445	at the qualified target industry business as of December 31 of
1446	each year included in the project and the average wage of those
1447	jobs. If more than one type of business activity or product is
1448	included in the project, the number of jobs and average wage for
1449	those jobs must be separately stated for each type of business
1450	activity or product.
1451	5.  The total number of full-time equivalent employees
1452	employed by the applicant in this state.
1453	6.  The anticipated commencement date of the project.
1454	7.  A brief statement concerning the role that the tax
1455	refunds requested will play in the decision of the applicant to
1456	locate or expand in this state.
1457	8.  An estimate of the proportion of the sales resulting
1458	from the project that will be made outside this state.
1459	9.  A resolution adopted by the governing board of the
1460	county or municipality in which the project will be located,
1461	which resolution recommends that certain types of businesses be
1462	approved as a qualified target industry business and states that
1463	the commitments of local financial support necessary for the
1464	target industry business exist. In advance of the passage of
1465	such resolution, the office may also accept an official letter
1466	from an authorized local economic development agency that
1467	endorses the proposed target industry project and pledges that
1468	sources of local financial support for such project exist. For
1469	the purposes of making pledges of local financial support under
1470	this subsection, the authorized local economic development
1471	agency shall be officially designated by the passage of a one-
1472	time resolution by the local governing authority.
1473	10.  Any additional information requested by the office.
1474	(b)  To qualify for review by the office, the application
1475	of a target industry business must, at a minimum, establish the
1476	following to the satisfaction of the office:
1477	1.  The jobs proposed to be provided under the application,
1478	pursuant to subparagraph (a)4., must pay an estimated annual
1479	average wage equaling at least 115 percent of the average
1480	private sector wage in the area where the business is to be
1481	located or the statewide private sector average wage. In
1482	determining the average annual wage, the office shall only
1483	include new proposed jobs, and wages for existing jobs shall be
1484	excluded from this calculation. The office may waive the this
1485	average wage requirement at the request of the local governing
1486	body recommending the project and Enterprise Florida, Inc. The
1487	wage requirement may only be waived for a project located in a
1488	brownfield area designated under s. 376.80, or in a rural city
1489	or county, in a targeted industry zone, or in an enterprise zone
1490	and only when the merits of the individual project or the
1491	specific circumstances in the community in relationship to the
1492	project warrant such action. If the local governing body and
1493	Enterprise Florida, Inc., make such a recommendation, it must be
1494	transmitted in writing and the specific justification for the
1495	waiver recommendation must be explained. If the director elects
1496	to waive the wage requirement, the waiver must be stated in
1497	writing and the reasons for granting the waiver must be
1498	explained.
1499	2.  The target industry business's project must result in
1500	the creation of at least 10 jobs at such project and, if an
1501	expansion of an existing business, must result in a net increase
1502	in employment of at least not less than 10 percent at the such
1503	business. Notwithstanding the definition of the term "expansion
1504	of an existing business" in paragraph (1)(g), at the request of
1505	the local governing body recommending the project and Enterprise
1506	Florida, Inc., the office may define an "expansion of an
1507	existing business" in a rural community or an enterprise zone as
1508	the expansion of a business resulting in a net increase in
1509	employment of less than 10 percent at such business if the
1510	merits of the individual project or the specific circumstances
1511	in the community in relationship to the project warrant such
1512	action. If the local governing body and Enterprise Florida,
1513	Inc., make such a request, the request it must be transmitted in
1514	writing and the specific justification for the request must be
1515	explained. If the director elects to grant the such request, the
1516	grant such election must be stated in writing and the reason for
1517	granting the request must be explained.
1518	3.  The business activity or product for the applicant's
1519	project is within an industry or industries that have been
1520	identified by the office to be high-value-added industries that
1521	contribute to the area and to the economic growth of the state
1522	and that produce a higher standard of living for residents
1523	citizens of this state in the new global economy or that can be
1524	shown to make an equivalent contribution to the area and state's
1525	economic progress. The director must approve requests to waive
1526	the wage requirement for brownfield areas designated under s.
1527	376.80 unless it is demonstrated that such action is not in the
1528	public interest.
1529	(c)  Each application meeting the requirements of paragraph
1530	(b) must be submitted to the office for determination of
1531	eligibility. The office shall review and evaluate each
1532	application based on, but not limited to, the following
1533	criteria:
1534	1.  Expected contributions to the state strategic economic
1535	development plan adopted by Enterprise Florida, Inc., taking
1536	into account the long-term effects of the project and of the
1537	applicant on the state economy.
1538	2.  The economic benefit of the jobs created by the project
1539	in this state, taking into account the cost and average wage of
1540	each job created.
1541	3.  The amount of capital investment to be made by the
1542	applicant in this state.
1543	4.  The local commitment and support for the project.
1544	5.  The effect of the project on the local community,
1545	taking into account the unemployment rate for the county where
1546	the project will be located.
1547	6.  The effect of any tax refunds granted pursuant to this
1548	section on the viability of the project and the probability that
1549	the project will be undertaken in this state if such tax refunds
1550	are granted to the applicant, taking into account the expected
1551	long-term commitment of the applicant to economic growth and
1552	employment in this state.
1553	7.  The expected long-term commitment to this state
1554	resulting from the project.
1555	8.  A review of the business's past activities in this
1556	state or other states, including whether such business has been
1557	subjected to criminal or civil fines and penalties. Nothing in
1558	This subparagraph does not shall require the disclosure of
1559	confidential information.
1560	(d)  Applications shall be reviewed and certified pursuant
1561	to s. 288.061. The office shall forward its written findings and
1562	evaluation concerning each application meeting the requirements
1563	of paragraph (b) to the director within 45 calendar days after
1564	receipt of a complete application. The office shall notify each
1565	target industry business when its application is complete, and
1566	of the time when the 45-day period begins. In its written report
1567	to the director, the office shall specifically address each of
1568	the factors specified in paragraph (c) and shall make a specific
1569	assessment with respect to the minimum requirements established
1570	in paragraph (b). The office shall include in its review report
1571	projections of the tax refunds the business would be eligible to
1572	receive in each fiscal year based on the creation and
1573	maintenance of the net new Florida jobs specified in
1574	subparagraph (a)4. as of December 31 of the preceding state
1575	fiscal year.
1576	(e)1.  Within 30 days after receipt of the office's
1577	findings and evaluation, the director shall issue a letter of
1578	certification that either approves or disapproves the
1579	application of the target industry business. The decision must
1580	be in writing and must provide the justifications for approval
1581	or disapproval.
1582	2.  If appropriate, the director shall enter into a written
1583	agreement with the qualified target industry business pursuant
1584	to subsection (4).
1585	(e)(f)  The director may not certify any target industry
1586	business as a qualified target industry business if the value of
1587	tax refunds to be included in that letter of certification
1588	exceeds the available amount of authority to certify new
1589	businesses as determined in s. 288.095(3). However, if the
1590	commitments of local financial support represent less than 20
1591	percent of the eligible tax refund payments, or to otherwise
1592	preserve the viability and fiscal integrity of the program, the
1593	director may certify a qualified target industry business to
1594	receive tax refund payments of less than the allowable amounts
1595	specified in paragraph (2)(b). A letter of certification that
1596	approves an application must specify the maximum amount of tax
1597	refund that will be available to the qualified industry business
1598	in each fiscal year and the total amount of tax refunds that
1599	will be available to the business for all fiscal years.
1600	(f)(g)  Nothing in This section does not shall create a
1601	presumption that an applicant shall will receive any tax refunds
1602	under this section. However, the office may issue nonbinding
1603	opinion letters, upon the request of prospective applicants, as
1604	to the applicants' eligibility and the potential amount of
1605	refunds.
1606	(4)  TAX REFUND AGREEMENT.--
1607	(b)  Compliance with the terms and conditions of the
1608	agreement is a condition precedent for the receipt of a tax
1609	refund each year. The failure to comply with the terms and
1610	conditions of the tax refund agreement results in the loss of
1611	eligibility for receipt of all tax refunds previously authorized
1612	under this section and the revocation by the director of the
1613	certification of the business entity as a qualified target
1614	industry business, unless the business is eligible to receive
1615	and elects to accept a prorated refund under paragraph (5)(d) or
1616	the office grants the business an economic-stimulus exemption.
1617	1.  A qualified target industry business may submit, in
1618	writing, a request to the office for an economic-stimulus
1619	exemption. The request must provide quantitative evidence
1620	demonstrating how negative economic conditions in the business's
1621	industry, the effects of the impact of a named hurricane or
1622	tropical storm, or specific acts of terrorism affecting the
1623	qualified target industry business have prevented the business
1624	from complying with the terms and conditions of its tax refund
1625	agreement.
1626	2.  Upon receipt of a request under subparagraph 1., the
1627	director shall have 45 days to notify the requesting business,
1628	in writing, if its exemption has been granted or denied. In
1629	determining if an exemption should be granted, the director
1630	shall consider the extent to which negative economic conditions
1631	in the requesting business's industry have occurred in the state
1632	or, the effects of the impact of a named hurricane or tropical
1633	storm, or specific acts of terrorism affecting the qualified
1634	target industry business have prevented the business from
1635	complying with the terms and conditions of its tax refund
1636	agreement. The office shall consider current employment
1637	statistics for this state by industry, including whether the
1638	business's industry had substantial job loss during the prior
1639	year, when determining whether an exemption shall be granted.
1640	3.  As a condition for receiving a prorated refund under
1641	paragraph (5)(d) or an economic-stimulus exemption under this
1642	paragraph, a qualified target industry business must agree to
1643	renegotiate its tax refund agreement with the office to, at a
1644	minimum, ensure that the terms of the agreement comply with
1645	current law and office procedures governing application for and
1646	award of tax refunds. Upon approving the award of a prorated
1647	refund or granting an economic-stimulus exemption, the office
1648	shall renegotiate the tax refund agreement with the business as
1649	required by this subparagraph. When amending the agreement of a
1650	business receiving an economic-stimulus exemption, the office
1651	may extend the duration of the agreement for a period not to
1652	exceed 2 years.
1653	4.  A qualified target industry business may submit a
1654	request for an economic-stimulus exemption to the office in lieu
1655	of any tax refund claim scheduled to be submitted after January
1656	1, 2009 2005, but before July 1, 2011 2006.
1657	5.  A qualified target industry business that receives an
1658	economic-stimulus exemption may not receive a tax refund for the
1659	period covered by the exemption.
1660	(5)  ANNUAL CLAIM FOR REFUND.--
1661	(c)  A tax refund may not be approved for a qualified
1662	target industry business unless the required local financial
1663	support has been paid into the account for that refund. If the
1664	local financial support provided is less than 20 percent of the
1665	approved tax refund, the tax refund must be reduced. In no event
1666	may the tax refund exceed an amount that is equal to 5 times the
1667	amount of the local financial support received. Further, funding
1668	from local sources includes any tax abatement granted to that
1669	business under s. 196.1995 or the appraised market value of
1670	municipal or county land conveyed or provided at a discount to
1671	that business. The amount of any tax refund for such business
1672	approved under this section must be reduced by the amount of any
1673	such tax abatement granted or the value of the land granted; and
1674	the limitations in subsection (2) and paragraph (3)(e)(f) must
1675	be reduced by the amount of any such tax abatement or the value
1676	of the land granted. A report listing all sources of the local
1677	financial support shall be provided to the office when such
1678	support is paid to the account.
1679	(8)  EXPIRATION.--An applicant may not be certified as
1680	qualified under this section after June 30, 2014 2010. A tax
1681	refund agreement existing on that date shall continue in effect
1682	in accordance with its terms.
1683	Section 17.  Paragraph (e) of subsection (1), paragraph (b)
1684	of subsection (3), and paragraph (f) of subsection (4) of
1685	section 288.107, Florida Statutes, are amended, and paragraph
1686	(e) is added to subsection (3) of that section, to read:
1687	288.107  Brownfield redevelopment bonus refunds.--
1688	(1)  Definitions.--As used in this section:
1689	(e)  "Eligible business" means:
1690	1.  A qualified target industry business as defined in s.
1691	288.106(1)(o); or
1692	2.  A business that can demonstrate a fixed capital
1693	investment of at least $2 million in mixed-use business
1694	activities, including multiunit housing, commercial, retail, and
1695	industrial in brownfield areas, or at least $500,000 in
1696	brownfield areas that do not require site cleanup, and which
1697	provides benefits to its employees.
1698	(3)  CRITERIA.--The minimum criteria for participation in
1699	the brownfield redevelopment bonus refund are:
1700	(b)  The completion of a fixed capital investment of at
1701	least $2 million in mixed-use business activities, including
1702	multiunit housing, commercial, retail, and industrial in
1703	brownfield areas, or at least $500,000 in brownfield areas that
1704	do not require site cleanup, by an eligible business applying
1705	for a refund under paragraph (2)(b) which provides benefits to
1706	its employees.
1707	(e)  A resolution adopted by the governing board of the
1708	county or municipality in which the project will be located that
1709	recommends that certain types of businesses be approved.
1710	(4)  PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.--
1711	(f)  Applications shall be reviewed and certified pursuant
1712	to s. 288.061. The office shall review all applications
1713	submitted under s. 288.106 or other similar application forms
1714	for other eligible businesses as defined in paragraph (1)(e)
1715	which indicate that the proposed project will be located in a
1716	brownfield and determine, with the assistance of the Department
1717	of Environmental Protection, that the project location is within
1718	a brownfield as provided in this act.
1719	Section 18.  Paragraphs (b), (c), and (d) of subsection (5)
1720	and subsections (7) and (8) of section 288.108, Florida
1721	Statutes, are amended to read:
1722	288.108  High-impact business.--
1723	(5)  APPLICATIONS; CERTIFICATION PROCESS; GRANT
1724	AGREEMENT.--
1725	(b)  Applications shall be reviewed and certified pursuant
1726	to s. 288.061. Enterprise Florida, Inc., shall review each
1727	submitted application and inform the applicant business whether
1728	or not its application is complete within 10 working days. Once
1729	the application is deemed complete, Enterprise Florida, Inc.,
1730	has 10 working days within which to evaluate the application and
1731	recommend approval or disapproval of the application to the
1732	director. In recommending an applicant business for approval,
1733	Enterprise Florida, Inc., shall include a recommended grant
1734	award amount in its evaluation forwarded to the office.
1735	(c)  Upon receipt of the evaluation and recommendation of
1736	Enterprise Florida, Inc., the director has 5 working days to
1737	enter a final order that either approves or disapproves an
1738	applicant business as a qualified high-impact business facility,
1739	unless the business requests an extension of the time. The final
1740	order shall specify the total amount of the qualified high-
1741	impact business facility performance grant award, the
1742	performance conditions that must be met to obtain the award, and
1743	the schedule for payment of the performance grant.
1744	(c)(d)  The director and the qualified high-impact business
1745	shall enter into a performance grant agreement setting forth the
1746	conditions for payment of the qualified high-impact business
1747	performance grant. The agreement shall include the total amount
1748	of the qualified high-impact business facility performance grant
1749	award, the performance conditions that must be met to obtain the
1750	award, including the employment, average salary, investment, the
1751	methodology for determining if the conditions have been met, and
1752	the schedule of performance grant payments.
1753	(7)  REPORTING.--The office shall by December 1 of each
1754	year issue a complete and detailed report of all designated
1755	high-impact sectors, all applications received and their
1756	disposition, all final orders issued, and all payments made,
1757	including analyses of benefits and costs, types of projects
1758	supported, and employment and investments created. The report
1759	shall be submitted to the Governor, the President of the Senate,
1760	and the Speaker of the House of Representatives.
1761	(7)(8)  RULEMAKING.--The office may adopt rules necessary
1762	to carry out the provisions of this section.
1763	Section 19.  Paragraphs (a) and (b) of subsection (3) of
1764	section 288.1088, Florida Statutes, are amended to read:
1765	288.1088  Quick Action Closing Fund.--
1766	(3)(a)  Enterprise Florida, Inc., shall review applications
1767	pursuant to s. 288.061 and determine eligibility of each project
1768	consistent with the criteria in subsection (2). Enterprise
1769	Florida, Inc., in consultation with the Office of Tourism,
1770	Trade, and Economic Development, may waive these criteria based
1771	on extraordinary circumstances or in rural areas of critical
1772	economic concern if the project would significantly benefit the
1773	local or regional economy. Enterprise Florida, Inc., shall
1774	evaluate individual proposals for high-impact business
1775	facilities and forward recommendations regarding the use of
1776	moneys in the fund for such facilities to the director of the
1777	Office of Tourism, Trade, and Economic Development. Such
1778	evaluation and recommendation must include, but need not be
1779	limited to:
1780	1.  A description of the type of facility or
1781	infrastructure, its operations, and the associated product or
1782	service associated with the facility.
1783	2.  The number of full-time-equivalent jobs that will be
1784	created by the facility and the total estimated average annual
1785	wages of those jobs or, in the case of privately developed rural
1786	infrastructure, the types of business activities and jobs
1787	stimulated by the investment.
1788	3.  The cumulative amount of investment to be dedicated to
1789	the facility within a specified period.
1790	4.  A statement of any special impacts the facility is
1791	expected to stimulate in a particular business sector in the
1792	state or regional economy or in the state's universities and
1793	community colleges.
1794	5.  A statement of the role the incentive is expected to
1795	play in the decision of the applicant business to locate or
1796	expand in this state or for the private investor to provide
1797	critical rural infrastructure.
1798	6.  A report evaluating the quality and value of the
1799	company submitting a proposal. The report must include:
1800	a.  A financial analysis of the company, including an
1801	evaluation of the company's short-term liquidity ratio as
1802	measured by its assets to liability, the company's profitability
1803	ratio, and the company's long-term solvency as measured by its
1804	debt-to-equity ratio;
1805	b.  The historical market performance of the company;
1806	c.  A review of any independent evaluations of the company;
1807	d.  A review of the latest audit of the company's financial
1808	statement and the related auditor's management letter; and
1809	e.  A review of any other types of audits that are related
1810	to the internal and management controls of the company.
1811	(b)  Within 22 calendar days after receiving Upon receipt
1812	of the evaluation and recommendation from Enterprise Florida,
1813	Inc., the director shall recommend to the Governor approval or
1814	disapproval of a project for receipt of funds from the Quick
1815	Action Closing Fund to the Governor. In recommending a project,
1816	the director shall include proposed performance conditions that
1817	the project must meet to obtain incentive funds. The Governor
1818	shall provide the evaluation of projects recommended for
1819	approval to the President of the Senate and the Speaker of the
1820	House of Representatives and consult with the President of the
1821	Senate and the Speaker of the House of Representatives before
1822	giving final approval for a project. The Executive Office of the
1823	Governor shall recommend approval of a project and the release
1824	of funds pursuant to the legislative consultation and review
1825	requirements set forth in s. 216.177. The recommendation must
1826	include proposed performance conditions that the project must
1827	meet in order to obtain funds.
1828	Section 20.  Section 288.1089, Florida Statutes, is amended
1829	to read:
1830	288.1089  Innovation Incentive Program.--
1831	(1)  The Innovation Incentive Program is created within the
1832	Office of Tourism, Trade, and Economic Development to ensure
1833	that sufficient resources are available to allow the state to
1834	respond expeditiously to extraordinary economic opportunities
1835	and to compete effectively for high-value research and
1836	development, alternative and renewable energy, and innovation
1837	business projects.
1838	(2)  As used in this section, the term:
1839	(a)  "Alternative and renewable energy" means electrical,
1840	mechanical, or thermal energy produced from a method that uses
1841	one or more of the following fuels or energy sources: ethanol,
1842	cellulosic ethanol, biobutanol, biodiesel, biomass, biogas,
1843	hydrogen fuel cells, ocean energy, hydrogen, solar, hydro, wind,
1844	or geothermal.
1845	(b)  "Average private sector wage" means the statewide
1846	average wage in the private sector or the average of all private
1847	sector wages in the county or in the standard metropolitan area
1848	in which the project is located as determined by the Agency for
1849	Workforce Innovation.
1850	(c)  "Brownfield area" means an area designated as a
1851	brownfield area pursuant to s. 376.80.
1852	(d)  "Commission" means the Florida Energy and Climate
1853	Commission.
1854	(e)(d)  "Cumulative investment" means cumulative capital
1855	investment and all eligible capital costs, as defined in s.
1856	220.191.
1857	(f)(e)  "Director" means the director of the Office of
1858	Tourism, Trade, and Economic Development.
1859	(g)(f)  "Enterprise zone" means an area designated as an
1860	enterprise zone pursuant to s. 290.0065.
1861	(h)(g)  "Fiscal year" means the state fiscal year.
1862	(i)  "Industry wage" means the average annual wage paid to
1863	employees in a particular industry, as designated by the North
1864	American Industry Classification System (NAICS) and compiled by
1865	the Bureau of Labor Statistics of the United States Department
1866	of Labor.
1867	(j)(h)  "Innovation business" means a business expanding or
1868	locating in this state that is likely to serve as a catalyst for
1869	the growth of an existing or emerging technology cluster or will
1870	significantly impact the regional economy in which it is to
1871	expand or locate.
1872	(k)(i)  "Jobs" means full-time equivalent positions, as
1873	that term is consistent with terms used by the Agency for
1874	Workforce Innovation and the United States Department of Labor
1875	for purposes of unemployment compensation tax administration and
1876	employment estimation, resulting directly from a project in this
1877	state. The term does not include temporary construction jobs.
1878	(l)(j)  "Match" means funding from local sources, public or
1879	private, which will be paid to the applicant and which is equal
1880	to 100 percent of an award. Eligible match funding may include
1881	any tax abatement granted to the applicant under s. 196.1995 or
1882	the appraised market value of land, buildings, infrastructure,
1883	or equipment conveyed or provided at a discount to the
1884	applicant. Complete documentation of a match payment or other
1885	conveyance must be presented to and verified by the office prior
1886	to transfer of state funds to an applicant. An applicant may not
1887	provide, directly or indirectly, more than 5 percent of match
1888	funding in any fiscal year. The sources of such funding may not
1889	include, directly or indirectly, state funds appropriated from
1890	the General Revenue Fund or any state trust fund, excluding tax
1891	revenues shared with local governments pursuant to law.
1892	(m)(k)  "Office" means the Office of Tourism, Trade, and
1893	Economic Development.
1894	(n)(l)  "Project" means the location to or expansion in
1895	this state by an innovation business, alternative and renewable
1896	energy business, or research and development applicant approved
1897	for an award pursuant to this section.
1898	(o)(m)  "Research and development" means basic and applied
1899	research in the sciences or engineering, as well as the design,
1900	development, and testing of prototypes or processes of new or
1901	improved products. Research and development does not include
1902	market research, routine consumer product testing, sales
1903	research, research in the social sciences or psychology,
1904	nontechnological activities, or technical services.
1905	(p)(n)  "Research and development facility" means a
1906	facility that is predominately engaged in research and
1907	development activities. For purposes of this paragraph, the term
1908	"predominantly" means at least 51 percent of the time.
1909	(q)(o)  "Rural area" means a rural city, rural community,
1910	or rural county as defined in s. 288.106.
1911	(3)  To be eligible for consideration for an innovation
1912	incentive award, an innovation business, a or research and
1913	development entity, or an alternative and renewable energy
1914	company project must submit a written application to Enterprise
1915	Florida, Inc., before making a decision to locate new operations
1916	in this state or expand an existing operation in this state. The
1917	application must include, but not be limited to:
1918	(a)  The applicant's federal employer identification
1919	number, unemployment account number, and state sales tax
1920	registration number. If such numbers are not available at the
1921	time of application, they must be submitted to the office in
1922	writing prior to the disbursement of any payments under this
1923	section.
1924	(b)  The location in this state at which the project is
1925	located or is to be located.
1926	(c)  A description of the type of business activity,
1927	product, or research and development undertaken by the
1928	applicant, including six-digit North American Industry
1929	Classification System codes for all activities included in the
1930	project.
1931	(d)  The applicant's projected investment in the project.
1932	(e)  The total investment, from all sources, in the
1933	project.
1934	(f)  The number of net new full-time equivalent jobs in
1935	this state the applicant anticipates having created as of
1936	December 31 of each year in the project and the average annual
1937	wage of such jobs.
1938	(g)  The total number of full-time equivalent employees
1939	currently employed by the applicant in this state, if
1940	applicable.
1941	(h)  The anticipated commencement date of the project.
1942	(i)  A detailed explanation of why the innovation incentive
1943	is needed to induce the applicant to expand or locate in the
1944	state and whether an award would cause the applicant to locate
1945	or expand in this state.
1946	(j)  If applicable, an estimate of the proportion of the
1947	revenues resulting from the project that will be generated
1948	outside this state.
1949	(4)  To qualify for review by the office, the applicant
1950	must, at a minimum, establish the following to the satisfaction
1951	of Enterprise Florida, Inc., and the office:
1952	(a)  The jobs created by the project must pay an estimated
1953	annual average wage equaling at least 130 percent of the average
1954	private sector wage. The office may waive this average wage
1955	requirement at the request of Enterprise Florida, Inc., for a
1956	project located in a rural area, a brownfield area, or an
1957	enterprise zone, when the merits of the individual project or
1958	the specific circumstances in the community in relationship to
1959	the project warrant such action. A recommendation for waiver by
1960	Enterprise Florida, Inc., must include a specific justification
1961	for the waiver and be transmitted to the office in writing. If
1962	the director elects to waive the wage requirement, the waiver
1963	must be stated in writing and the reasons for granting the
1964	waiver must be explained.
1965	(b)  A research and development project must:
1966	1.  Serve as a catalyst for an emerging or evolving
1967	technology cluster.
1968	2.  Demonstrate a plan for significant higher education
1969	collaboration.
1970	3.  Provide the state, at a minimum, a break-even return on
1971	investment within a 20-year period.
1972	4.  Be provided with a one-to-one match from the local
1973	community. The match requirement may be reduced or waived in
1974	rural areas of critical economic concern or reduced in rural
1975	areas, brownfield areas, and enterprise zones.
1976	(c)  An innovation business project in this state, other
1977	than a research and development project, must:
1978	1.a.  Result in the creation of at least 1,000 direct, new
1979	jobs at the business; or
1980	b.  Result in the creation of at least 500 direct, new jobs
1981	if the project is located in a rural area, a brownfield area, or
1982	an enterprise zone.
1983	2.  Have an activity or product that is within an industry
1984	that is designated as a target industry business under s.
1985	288.106 or a designated sector under s. 288.108.
1986	3.a.  Have a cumulative investment of at least $500 million
1987	within a 5-year period; or
1988	b.  Have a cumulative investment that exceeds $250 million
1989	within a 10-year period if the project is located in a rural
1990	area, brownfield area, or an enterprise zone.
1991	4.  Be provided with a one-to-one match from the local
1992	community. The match requirement may be reduced or waived in
1993	rural areas of critical economic concern or reduced in rural
1994	areas, brownfield areas, and enterprise zones.
1995	(d)  For an alternative and renewable energy project in
1996	this state, the project must:
1997	1.  Demonstrate a plan for significant collaboration with
1998	an institution of higher education.;
1999	2.  Provide the state, at a minimum, a break-even return on
2000	investment within a 20-year period.;
2001	3.  Include matching funds provided by the applicant or
2002	other available sources. The match requirement may be reduced or
2003	waived in rural areas of critical economic concern or reduced in
2004	rural areas, brownfield areas, and enterprise zones. This
2005	requirement may be waived if the office and the department
2006	determine that the merits of the individual project or the
2007	specific circumstances warrant such action;
2008	4.  Be located in this state.;
2009	5.  Provide at least 35 direct, new jobs that pay an
2010	estimated annual average wage that equals at least 130 percent
2011	of the average private sector wage. The average wage requirement
2012	may be waived if the office and the commission determine that
2013	the merits of the individual project or the specific
2014	circumstances warrant such action; and
2015	6.  Meet one of the following criteria:
2016	a.  Result in the creation of at least 35 direct, new jobs
2017	at the business.
2018	b.  Have an activity or product that uses feedstock or
2019	other raw materials grown or produced in this state.
2020	c.  Have a cumulative investment of at least $50 million
2021	within a 5-year period.
2022	d.  Address the technical feasibility of the technology,
2023	and the extent to which the proposed project has been
2024	demonstrated to be technically feasible based on pilot project
2025	demonstrations, laboratory testing, scientific modeling, or
2026	engineering or chemical theory that supports the proposal.
2027	e.  Include innovative technology and the degree to which
2028	the project or business incorporates an innovative new
2029	technology or an innovative application of an existing
2030	technology.
2031	f.  Include production potential and the degree to which a
2032	project or business generates thermal, mechanical, or electrical
2033	energy by means of a renewable energy resource that has
2034	substantial long-term production potential. The project must, to
2035	the extent possible, quantify annual production potential in
2036	megawatts or kilowatts.
2037	g.  Include and address energy efficiency and the degree to
2038	which a project demonstrates efficient use of energy, water, and
2039	material resources.
2040	h.  Include project management and the ability of
2041	management to administer and complete the business project.
2042	(5)  Enterprise Florida, Inc., shall evaluate proposals for
2043	all three categories of innovation incentive awards and transmit
2044	recommendations for awards to the office. Before making its
2045	recommendations on alternative and renewable energy projects,
2046	Enterprise Florida, Inc., shall solicit comments and
2047	recommendations from the Florida Energy and Climate Commission
2048	for alternative and renewable energy project proposals. For each
2049	project, an Such evaluation and recommendation to the office
2050	must include, but need not be limited to:
2051	(a)  A description of the project, its required facilities,
2052	and the associated product, service, or research and development
2053	associated with the project.
2054	(b)  The percentage of match provided for the project.
2055	(c)  The number of full-time equivalent jobs that will be
2056	created by the project, the total estimated average annual wages
2057	of such jobs, and the types of business activities and jobs
2058	likely to be stimulated by the project.
2059	(d)  The cumulative investment to be dedicated to the
2060	project within 5 years and the total investment expected in the
2061	project if more than 5 years.
2062	(e)  The projected economic and fiscal impacts on the local
2063	and state economies relative to investment.
2064	(f)  A statement of any special impacts the project is
2065	expected to stimulate in a particular business sector in the
2066	state or regional economy or in the state's universities and
2067	community colleges.
2068	(g)  A statement of any anticipated or proposed
2069	relationships with state universities.
2070	(h)  A statement of the role the incentive is expected to
2071	play in the decision of the applicant to locate or expand in
2072	this state.
2073	(i)  A recommendation and explanation of the amount of the
2074	award needed to cause the applicant to expand or locate in this
2075	state.
2076	(j)  A discussion of the efforts and commitments made by
2077	the local community in which the project is to be located to
2078	induce the applicant's location or expansion, taking into
2079	consideration local resources and abilities.
2080	(k)  A recommendation for specific performance criteria the
2081	applicant would be expected to achieve in order to receive
2082	payments from the fund and penalties or sanctions for failure to
2083	meet or maintain performance conditions.
2084	(l)  Additional evaluation criteria for a research and
2085	development facility project include:
2086	1.  A description of the extent to which the project has
2087	the potential to serve as catalyst for an emerging or evolving
2088	cluster.
2089	2.  A description of the extent to which the project has or
2090	could have a long-term collaborative research and development
2091	relationship with one or more universities or community colleges
2092	in this state.
2093	3.  A description of the existing or projected impact of
2094	the project on established clusters or targeted industry
2095	sectors.
2096	4.  A description of the project's contribution to the
2097	diversity and resiliency of the innovation economy of this
2098	state.
2099	5.  A description of the project's impact on special needs
2100	communities, including, but not limited to, rural areas,
2101	distressed urban areas, and enterprise zones.
2102	(m)  Additional evaluation criteria for alternative and
2103	renewable energy proposals include:
2104	1.  The availability of matching funds or other in-kind
2105	contributions applied to the total project from an applicant.
2106	The commission shall give greater preference to projects that
2107	provide such matching funds or other in-kind contributions.
2108	2.  The degree to which the project stimulates in-state
2109	capital investment and economic development in metropolitan and
2110	rural areas, including the creation of jobs and the future
2111	development of a commercial market for renewable energy
2112	technologies.
2113	3.  The extent to which the proposed project has been
2114	demonstrated to be technically feasible based on pilot project
2115	demonstrations, laboratory testing, scientific modeling, or
2116	engineering or chemical theory that supports the proposal.
2117	4.  The degree to which the project incorporates an
2118	innovative new technology or an innovative application of an
2119	existing technology.
2120	5.  The degree to which a project generates thermal,
2121	mechanical, or electrical energy by means of a renewable energy
2122	resource that has substantial long-term production potential.
2123	6.  The degree to which a project demonstrates efficient
2124	use of energy and material resources.
2125	7.  The degree to which the project fosters overall
2126	understanding and appreciation of renewable energy technologies.
2127	8.  The ability to administer a complete project.
2128	9.  Project duration and timeline for expenditures.
2129	10.  The geographic area in which the project is to be
2130	conducted in relation to other projects.
2131	11.  The degree of public visibility and interaction.
2132	(6)  In consultation with Enterprise Florida, Inc., the
2133	office may negotiate the proposed amount of an award for any
2134	applicant meeting the requirements of this section. In
2135	negotiating such award, the office shall consider the amount of
2136	the incentive needed to cause the applicant to locate or expand
2137	in this state in conjunction with other relevant applicant
2138	impact and cost information and analysis as described in this
2139	section. Particular emphasis shall be given to the potential for
2140	the project to stimulate additional private investment and high-
2141	quality employment opportunities in the area.
2142	(7)  Upon receipt of the evaluation and recommendation from
2143	Enterprise Florida, Inc., and from the Florida Energy and
2144	Climate Commission for alternative and renewable energy project
2145	proposals, the director shall recommend to the Governor the
2146	approval or disapproval of an award. In recommending approval of
2147	an award, the director shall include proposed performance
2148	conditions that the applicant must meet in order to obtain
2149	incentive funds and any other conditions that must be met before
2150	the receipt of any incentive funds. The Governor shall consult
2151	with the President of the Senate and the Speaker of the House of
2152	Representatives before giving approval for an award. Upon review
2153	and approval of an award by the Legislative Budget Commission,
2154	the Executive Office of the Governor shall release the funds
2155	pursuant to the legislative consultation and review requirements
2156	set forth in s. 216.177.
2157	(8)(a)  After the conditions Upon approval by the Governor
2158	and release of the funds as set forth in subsection (7) have
2159	been met, the director shall issue a letter certifying the
2160	applicant as qualified for an award. The office and the award
2161	recipient applicant shall enter into an agreement that sets
2162	forth the conditions for payment of the incentive funds
2163	incentives. The agreement must include, at a minimum:
2164	1.  The total amount of funds awarded.;
2165	2.  The performance conditions that must be met in order to
2166	obtain the award or portions of the award, including, but not
2167	limited to, net new employment in the state, average wage, and
2168	total cumulative investment.;
2169	3.  Demonstration of a baseline of current service and a
2170	measure of enhanced capability.;
2171	4.  The methodology for validating performance.;
2172	5.  The schedule of payments.; and
2173	6.  Sanctions for failure to meet performance conditions,
2174	including any clawback provisions.
2175	(b)  Additionally, agreements signed on or after July 1,
2176	2009, must include the following provisions:
2177	1.  Notwithstanding subsection (4), a requirement that the
2178	jobs created by the recipient of the incentive funds pay an
2179	annual average wage at least equal to the relevant industry's
2180	annual average wage or at least 130 percent of the average
2181	private-sector wage, whichever is greater.
2182	2.  Requirements for the establishment of internship
2183	programs or other learning opportunities for educators and
2184	secondary, postsecondary, graduate, and doctoral students.
2185	3.  A requirement that the recipient submit quarterly
2186	reports and annual reports related to activities and performance
2187	to the office, according to standardized reporting periods.
2188	4.  A requirement for an annual accounting to the office of
2189	the expenditure of funds disbursed under this section.
2190	5.  A process for amending the agreement.
2191	(9)  Enterprise Florida, Inc., shall assist the office in
2192	validating the performance of an innovation business, an
2193	alternative and renewable energy business, or a research and
2194	development facility that has received an award. At the
2195	conclusion of the innovation incentive award agreement, or its
2196	earlier termination, Enterprise Florida, Inc., shall, within 90
2197	days, submit a report the results of the innovation incentive
2198	award to the Governor, the President of the Senate, and the
2199	Speaker of the House of Representatives detailing whether the
2200	recipient of the innovation incentive grant achieved its
2201	specified outcomes.
2202	(10)  Each recipient of an award shall comply with
2203	Enterprise Florida, Inc., shall develop business ethics
2204	standards developed by Enterprise Florida, Inc., that are based
2205	on appropriate best industry practices which shall be applicable
2206	to all award recipients. The standards shall address ethical
2207	duties of business enterprises, fiduciary responsibilities of
2208	management, and compliance with the laws of this state.
2209	Enterprise Florida, Inc., may collaborate with the State
2210	University System in reviewing and evaluating appropriate
2211	business ethics standards. Such standards shall be provided to
2212	the Governor, the President of the Senate, and the Speaker of
2213	the House of Representatives by December 31, 2006. An award
2214	agreement entered into on or after December 31, 2006, shall
2215	require a recipient to comply with the business ethics standards
2216	developed pursuant to this section.
2217	(11)(a)  Beginning January 5, 2010, and every year
2218	thereafter, the office shall submit to the Governor, the
2219	President of the Senate, and the Speaker of the House of
2220	Representatives a report summarizing the activities and
2221	accomplishments of the recipients of grants from the Innovation
2222	Incentive Program during the previous 12 months and an
2223	evaluation by the office of whether the recipients are catalysts
2224	for additional direct and indirect economic development in this
2225	state.
2226	(b)  Beginning March 1, 2010, and every third year
2227	thereafter, the Office of Program Policy Analysis and Government
2228	Accountability, in consultation with the Office of the Auditor
2229	General, shall release a report evaluating the Innovation
2230	Incentive Program's progress toward creating clusters of high-
2231	wage, high-skilled, complementary industries that serve as
2232	catalysts for economic growth specifically in the regions in
2233	which they are located and generally for the state as a whole.
2234	Such report must include critical analyses of quarterly and
2235	annual reports, annual audits, and other documents prepared by
2236	the Innovation Incentive Program awardees; relevant economic
2237	development reports prepared by the office, Enterprise Florida,
2238	Inc., and local or regional economic development organizations;
2239	interviews with the parties involved; and any other relevant
2240	data. Such report should also include legislative
2241	recommendations, if necessary, on how to improve the Innovation
2242	Incentive Program so that the program reaches its anticipated
2243	potential as a catalyst for direct and indirect economic
2244	development in this state.
2245	(12)  The office may seek the assistance of the Office of
2246	Program Policy Analysis and Government Accountability, the
2247	Legislature's Office of Economic and Demographic Research, and
2248	other entities for the purpose of developing performance
2249	measures or techniques to quantify the synergistic economic
2250	development impacts that awardees of grants are having within
2251	their communities.
2252	Section 21.  Section 288.10895, Florida Statutes, is
2253	created to read:
2254	288.10895  Transfers of economic development incentives.--
2255	(1)  Any person as defined in s. 1.01 that is entitled to
2256	receive an economic development incentive may transfer such
2257	incentive as provided in this section. For purposes of this
2258	section, the term "economic development incentive" means the
2259	incentives specified under ss. 212.097, 212.098, 220.191,
2260	288.1045, 288.106, 288.107, and 290.007.
2261	(2)  The original recipient of an economic development
2262	incentive may transfer any unused incentive in whole or in units
2263	of not less than 25 percent of the remaining incentive. The
2264	transferee may use such incentive in the same manner and with
2265	the same limitations as provided in this section and in the
2266	provisions creating such incentive and to the same extent as if
2267	they were the original recipient, provided that the total amount
2268	does not exceed the maximum amount of incentive to which the
2269	original recipient would have been entitled.
2270	(3)  Any transferred economic development incentive may not
2271	be transferred again, except that such transferred incentive may
2272	transfer to a surviving or acquiring entity subject to the same
2273	conditions and limitations as described in this section and in
2274	the provisions creating such incentive.
2275	(4)(a)  An economic development incentive may be
2276	transferred after a merger or acquisition to the surviving or
2277	acquiring entity.
2278	(b)  An entity treated as a partnership or a disregarded
2279	entity may transfer an economic development incentive to its
2280	partners, members, or parent entity. For purposes of this
2281	section, the term "disregarded entity" means an entity that is
2282	disregarded as an entity separate from its owner for federal tax
2283	purposes.
2284	(c)  A corporation may transfer an economic development
2285	incentive to other members of its affiliated group of
2286	corporations as defined in s. 220.03(1)(b).
2287	(5)  If an economic development incentive is reduced as a
2288	result of an examination or audit by an applicable agency, such
2289	deficiency or repayment shall be recovered from the first person
2290	or the surviving or acquiring entity to have claimed such
2291	incentive up to the amount of incentive taken. Any subsequent
2292	deficiency or repayment shall be assessed against any person
2293	acquiring and claiming such incentive, or in the case of
2294	multiple succeeding persons, in the order of incentive
2295	succession.
2296	(6)  A person may not transfer an economic development
2297	incentive if the transferee receiving the incentive is not
2298	subject to the tax for which the incentive is allowed or is
2299	unable to otherwise use such incentive.
2300	(7)  Each agency may adopt rules related to such agency's
2301	administration of an economic development incentive necessary to
2302	implement and administer this section, including rules, forms,
2303	specific procedures, guidelines for transferring and claiming an
2304	incentive, and the method by which a transferor or transferee
2305	shall notify the agency of the transfer of the incentive.
2306	Section 22.  Subsection (2) of section 288.9622, Florida
2307	Statutes, is amended to read:
2308	288.9622  Findings and intent.--
2309	(2)  It is the intent of the Legislature that ss. 288.9621-
2310	288.9625 serve to mobilize private investment in a broad variety
2311	of venture capital partnerships in diversified industries and
2312	geographies; retain private sector investment criteria focused
2313	on rate of return; use the services of highly qualified managers
2314	in the venture capital industry regardless of location;
2315	facilitate the organization of the Florida Opportunity Fund as
2316	an a fund-of-funds investor in seed and early stage businesses,
2317	infrastructure projects, venture capital funds, and angel funds;
2318	and precipitate capital investment and extensions of credit to
2319	and in the Florida Opportunity Fund.
2320	Section 23.  Paragraphs (a) and (d) of subsection (4) and
2321	paragraph (a) of subsection (5) of section 288.9624, Florida
2322	Statutes, are amended, and paragraph (e) is added to subsection
2323	(4) of that section, to read:
2324	288.9624  Florida Opportunity Fund; creation; duties.--
2325	(4)  For the purpose of mobilizing investment in a broad
2326	variety of Florida-based, new technology companies and
2327	generating a return sufficient to continue reinvestment, the
2328	fund shall:
2329	(a)  Invest directly only in seed and early stage venture
2330	capital funds that have experienced managers or management teams
2331	with demonstrated experience, expertise, and a successful
2332	history in the investment of venture capital funds, focusing on
2333	opportunities in this state. The fund may also not make direct
2334	investments, including loans, in individual businesses and
2335	infrastructure projects. While not precluded from investing in
2336	venture capital funds that have investments outside this state,
2337	the fund must require a venture capital fund to show a record of
2338	successful investment in this state, to be based in this state,
2339	or to have an office in this state staffed with a full-time,
2340	professional venture investment executive in order to be
2341	eligible for investment.
2342	(d)  Invest only in funds, businesses, and infrastructure
2343	projects that have raised capital from other sources so that the
2344	amount invested in such funds, businesses, or infrastructure
2345	projects an entity in this state is at least twice the amount
2346	invested by the fund. Direct investments must be made in
2347	infrastructure projects in this state or in businesses that are
2348	Florida-based companies or have significant business activities
2349	in this state and operate in technology sectors that are
2350	strategic to this state, including, but not limited to,
2351	enterprises in life sciences, information technology, advanced
2352	manufacturing processes, aviation and aerospace, and homeland
2353	security and defense, as well as other strategic technologies.
2354	The fund may not use its original appropriation of $29.5 million
2355	for such direct investments in businesses or infrastructure
2356	projects.
2357	(e)  Form or operate other entities and accept additional
2358	funds from other public and private sources to further its
2359	purpose.
2360	(5)  By December 1 of each year, the board shall issue an
2361	annual report concerning the activities conducted by the fund to
2362	the Governor, the President of the Senate, and the Speaker of
2363	the House of Representatives. The annual report, at a minimum,
2364	must include:
2365	(a)  An accounting of the amount of investments disbursed
2366	by the fund and the progress of the fund, including the progress
2367	of businesses and infrastructure projects provided with direct
2368	investments from the fund.
2369	Section 24.  Subsection (2) of section 257.193, Florida
2370	Statutes, is amended to read:
2371	257.193  Community Libraries in Caring Program.--
2372	(2)  The purpose of the Community Libraries in Caring
2373	Program is to assist libraries in rural communities, as defined
2374	in s. 288.0656(2)(b) and subject to the provisions of s.
2375	288.06561, to strengthen their collections and services, improve
2376	literacy in their communities, and improve the economic
2377	viability of their communities.
2378	Section 25.  Section 288.019, Florida Statutes, is amended
2379	to read:
2380	288.019  Rural considerations in grant review and
2381	evaluation processes.--Notwithstanding any other law, and to the
2382	fullest extent possible, the member agencies and organizations
2383	of the Rural Economic Development Initiative (REDI) as defined
2384	in s. 288.0656(6)(a) shall review all grant and loan application
2385	evaluation criteria to ensure the fullest access for rural
2386	counties as defined in s. 288.0656(2)(b) to resources available
2387	throughout the state.
2388	(1)  Each REDI agency and organization shall review all
2389	evaluation and scoring procedures and develop modifications to
2390	those procedures which minimize the impact of a project within a
2391	rural area.
2392	(2)  Evaluation criteria and scoring procedures must
2393	provide for an appropriate ranking based on the proportionate
2394	impact that projects have on a rural area when compared with
2395	similar project impacts on an urban area.
2396	(3)  Evaluation criteria and scoring procedures must
2397	recognize the disparity of available fiscal resources for an
2398	equal level of financial support from an urban county and a
2399	rural county.
2400	(a)  The evaluation criteria should weight contribution in
2401	proportion to the amount of funding available at the local
2402	level.
2403	(b)  In-kind match should be allowed and applied as
2404	financial match when a county is experiencing financial distress
2405	through elevated unemployment at a rate in excess of the state's
2406	average by 5 percentage points or because of the loss of its ad
2407	valorem base.
2408	(4)  For existing programs, the modified evaluation
2409	criteria and scoring procedure must be delivered to the Office
2410	of Tourism, Trade, and Economic Development for distribution to
2411	the REDI agencies and organizations. The REDI agencies and
2412	organizations shall review and make comments. Future rules,
2413	programs, evaluation criteria, and scoring processes must be
2414	brought before a REDI meeting for review, discussion, and
2415	recommendation to allow rural counties fuller access to the
2416	state's resources.
2417	Section 26.  Paragraph (d) of subsection (15) of section
2418	627.6699, Florida Statutes, is amended to read:
2419	627.6699  Employee Health Care Access Act.--
2420	(15)  SMALL EMPLOYERS ACCESS PROGRAM.--
2421	(d)  Eligibility.--
2422	1.  Any small employer that is actively engaged in
2423	business, has its principal place of business in this state,
2424	employs up to 25 eligible employees on business days during the
2425	preceding calendar year, employs at least 2 employees on the
2426	first day of the plan year, and has had no prior coverage for
2427	the last 6 months may participate.
2428	2.  Any municipality, county, school district, or hospital
2429	employer located in a rural community as defined in s.
2430	288.0656(2)(b) may participate.
2431	3.  Nursing home employers may participate.
2432	4.  Each dependent of a person eligible for coverage is
2433	also eligible to participate.
2434
2435	Any employer participating in the program must do so until the
2436	end of the term for which the carrier providing the coverage is
2437	obligated to provide such coverage to the program. Coverage for
2438	a small employer group that ceases to meet the eligibility
2439	requirements of this section may be terminated at the end of the
2440	policy period for which the necessary premiums have been paid.
2441	Section 27.  This act shall take effect July 1, 2009.

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