CS/CS/HB 1509

1
A bill to be entitled
2An act relating to economic development; amending s.
3125.045, F.S.; requiring an agency or entity that receives
4county funds for economic development purposes pursuant to
5a contract to submit a report on the use of the funds;
6requiring the county to include the report in its annual
7financial audit; requiring counties to report on the
8provision of economic development incentives to businesses
9to the Legislative Committee on Intergovernmental
10Relations or successor entity; amending s. 159.803, F.S.;
11conforming a cross-reference; amending s. 166.021, F.S.;
12requiring an agency or entity that receives municipal
13funds for economic development purposes pursuant to a
14contract to submit a report on the use of the funds;
15requiring the municipality to include the report in its
16annual financial audit; requiring municipalities to report
17on the provision of economic development incentives to
18businesses to the Legislative Committee on
19Intergovernmental Relations or successor entity; amending
20s. 196.1995, F.S.; authorizing counties and municipalities
21to extend economic development ad valorem tax exemptions
22under certain circumstances; amending s. 212.20, F.S.;
23providing for distribution of proceeds of the sales and
24use tax and certain other taxes to the National Swimming
25Center at Cape Coral, subject to legislative
26appropriation; amending s. 220.191, F.S.; conforming
27cross-references; amending s. 288.018, F.S.; revising the
28allowable uses for matching grants awarded under the
29Regional Rural Development Grants Program; amending s.
30288.1045, F.S.; revising the definition of the term "jobs"
31for purposes of the qualified defense contractor and space
32flight business tax refund program; amending s. 288.106,
33F.S.; providing legislative findings and declarations;
34revising and providing definitions; revising the amounts
35of tax refund payments allowable under the tax refund
36program for qualified target industry businesses; revising
37criteria for the waiver of wage requirements under the tax
38refund program for qualified target industry businesses;
39establishing a schedule for the Office of Tourism, Trade,
40and Economic Development to review and revise the list of
41target industries and submit a report to the Governor and
42Legislature; revising the criteria for evaluating
43applications for the program; requiring consideration of
44the state's return on investment in evaluating
45applications for participation in the program; requiring
46the Office of Economic and Demographic Research to submit
47reports to the Legislature evaluating the calculation of
48the state's return on investment for the program;
49requiring that additional provisions be included in tax
50refund agreements; redesignating the economic-stimulus
51exemption as the "economic recovery extension"; revising
52the date by which qualified target industry businesses may
53request economic recovery extensions; authorizing waiver
54of a requirement that qualified target industry businesses
55annually provide proof of taxes paid under certain
56conditions; requiring the Office of Tourism, Trade, and
57Economic Development to submit reports to the Governor and
58Legislature concerning the failure of qualified target
59industry businesses to complete their tax refund
60agreements; deleting obsolete provisions; revising the
61date by which a target industry business may be certified
62as qualified for the program; conforming cross-references;
63amending s. 288.107, F.S.; revising the definition of the
64term "jobs" for purposes of brownfield redevelopment bonus
65refunds; conforming cross-references; amending s. 288.108,
66F.S.; revising the definitions of the terms "eligible
67high-impact business" and "jobs" for purposes of high-
68impact sector performance grants; revising the guidelines
69for negotiating the award of high-impact sector
70performance grants; amending s. 288.1088, F.S.; revising
71the process for legislative consultation and review of
72Quick Action Closing Fund projects; authorizing certain
73Quick Action Closing Fund businesses to request
74renegotiation of their contracts; providing for review and
75approval of the requests; providing for the return of
76funds under certain circumstances; providing for the
77reappropriation of returned funds; providing for
78expiration; requiring that certain funds be placed in
79reserve; providing for the release of funds; providing for
80the reversion of funds; amending s. 288.1089, F.S.;
81revising the definitions of the terms "jobs" and "rural
82area" for purposes of the Innovation Incentive Program;
83amending s. 290.00677, F.S.; conforming provisions to
84changes made by the act; amending s. 373.441, F.S.;
85revising provisions relating to adoption of rules relating
86to permitting; requiring the Department of Environmental
87Protection to adopt rules that authorize a local
88government to petition the Governor and Cabinet for
89certain delegation requests; requiring the Department of
90Environmental Protection to detail the statutes or rules
91that were not satisfied by a local government that made a
92request for delegation and to detail actions that could be
93taken to allow for delegation; authorizing a local
94government to petition the Governor and Cabinet to review
95the denial of a delegation request; providing for approval
96of a delegation of authority that meets the requirements
97of certain rule provisions; amending s. 403.061, F.S.;
98directing the Department of Environmental Protection to
99expand the use of online self-certification for certain
100exemptions and permits; limiting the authority of local
101governments to specify the method or form for documenting
102that projects qualify for exemptions or permits; extending
103the expiration dates of certain permits issued by the
104Department of Environmental Protection or a water
105management district; extending certain previously granted
106buildout dates; requiring a permitholder to notify the
107authorizing agency of its intended use of the extension;
108exempting certain permits from eligibility for an
109extension; providing for applicability of rules governing
110permits; declaring that certain provisions do not impair
111the authority of counties and municipalities under certain
112circumstances; providing legislative intent; providing for
113inventory of state-owned property; directing the
114department to submit annual reports to the Governor and
115Legislature concerning the disposition of such state-owned
116property; requiring the installation of fuel tank upgrades
117to secondary containment systems to be completed by
118specified deadlines; providing for applicability;
119requiring the department to adopt rules; providing
120effective dates.
121
122Be It Enacted by the Legislature of the State of Florida:
123
124     Section 1.  Effective July 1, 2010, subsections (4) and (5)
125are added to section 125.045, Florida Statutes, to read:
126     125.045  County economic development powers.-
127     (4)  A contract between the governing body of a county or
128other entity engaged in economic development activities on
129behalf of the county and an economic development agency must
130require the agency or entity receiving county funds to submit a
131report to the governing body of the county detailing how the
132county funds are spent and detailing the results of the economic
133development agency's or entity's efforts on behalf of the
134county. The county shall include the report as an addendum to
135the county's annual financial audit.
136     (5)(a)  By January 15 of each year, beginning in 2011, each
137county shall report to the Legislative Committee on
138Intergovernmental Relations or its successor entity the economic
139development incentives given to any business during the county's
140previous fiscal year. Economic development incentives include:
141     1.  Direct financial incentives of monetary assistance
142provided to a business from the county or through an
143organization authorized by the county. Such incentives include
144grants, loans, equity investments, loan insurance and
145guarantees, and training subsidies.
146     2.  Indirect incentives in the form of grants and loans
147provided to businesses and community organizations that provide
148support to businesses or promote business investment or
149development.
150     3.  Fee-based or tax-based incentives, including credits,
151refunds, exemptions, and property tax abatement or assessment
152reductions.
153     4.  Below-market rate leases or deeds for real property.
154     5.  Any other inducement provided to a business in order
155for the business to create or retain jobs, relocate to or remain
156in the county, or expand its current operations in the county.
157     (b)  A county shall report its economic development
158incentives in the format specified by the Legislative Committee
159on Intergovernmental Relations or its successor entity.
160     (c)  The Legislative Committee on Intergovernmental
161Relations or its successor entity shall compile the economic
162development incentives provided by each county in a manner that
163shows the total of each class of economic development incentives
164provided by each county and all counties.
165     (d)  If a county does not provide any economic development
166incentives during its previous fiscal year, the governing body
167of the county must report to the Legislative Committee on
168Intergovernmental Relations or its successor entity that the
169county did not provide any incentives.
170     Section 2.  Subsection (11) of section 159.803, Florida
171Statutes, is amended to read:
172     159.803  Definitions.-As used in this part, the term:
173     (11)  "Florida First Business project" means any project
174which is certified by the Office of Tourism, Trade, and Economic
175Development as eligible to receive an allocation from the
176Florida First Business allocation pool established pursuant to
177s. 159.8083. The Office of Tourism, Trade, and Economic
178Development may certify those projects meeting the criteria set
179forth in s. 288.106(4)(3)(b) or any project providing a
180substantial economic benefit to this state.
181     Section 3.  Effective July 1, 2010, paragraph (d) of
182subsection (9) of section 166.021, Florida Statutes, is
183redesignated as paragraph (f) and amended, and new paragraphs
184(d) and (e) are added to that subsection, to read:
185     166.021  Powers.-
186     (9)
187     (d)  A contract between the governing body of a
188municipality or other entity engaged in economic development
189activities on behalf of the municipality and an economic
190development agency must require the agency or entity receiving
191municipal funds to submit a report to the governing body of the
192municipality detailing how the municipal funds are spent and
193detailing the results of the economic development agency's or
194entity's efforts on behalf of the municipality. The municipality
195shall include the report as an addendum to the municipality's
196annual financial audit.
197     (e)1.  By January 15 of each year, beginning in 2011, each
198municipality having annual revenues or expenditures greater than
199$250,000 shall report to the Legislative Committee on
200Intergovernmental Relations or its successor entity the economic
201development incentives given to any business during the
202municipality's previous fiscal year. Economic development
203incentives include:
204     a.  Direct financial incentives of monetary assistance
205provided to a business from the municipality or through an
206organization authorized by the municipality. Such incentives
207include grants, loans, equity investments, loan insurance and
208guarantees, and training subsidies.
209     b.  Indirect incentives in the form of grants and loans
210provided to businesses and community organizations that provide
211support to businesses or promote business investment or
212development.
213     c.  Fee-based or tax-based incentives, including credits,
214refunds, exemptions, and property tax abatement or assessment
215reductions.
216     d.  Below-market rate leases or deeds for real property.
217     e.  Any other inducement provided to a business in order
218for the business to create or retain jobs, relocate to or remain
219in the municipality, or expand its current operations in the
220municipality.
221     2.  A municipality shall report its economic development
222incentives in the format specified by the Legislative Committee
223on Intergovernmental Relations or its successor entity.
224     3.  The Legislative Committee on Intergovernmental
225Relations or its successor entity shall compile the economic
226development incentives provided by each municipality in a manner
227that shows the total of each class of economic development
228incentives provided by each municipality and all municipalities.
229     4.  If a municipality does not provide any economic
230development incentives during its previous fiscal year, the
231governing body of the municipality must report to the
232Legislative Committee on Intergovernmental Relations or its
233successor entity that the municipality did not provide any
234incentives.
235     (f)(d)  Nothing contained in This subsection does not limit
236shall be construed as a limitation on the home rule powers
237granted by the State Constitution to for municipalities.
238     Section 4.  Subsection (7) of section 196.1995, Florida
239Statutes, is amended to read:
240     196.1995  Economic development ad valorem tax exemption.-
241     (7)  The authority to grant exemptions under this section
242expires will expire 10 years after the date such authority was
243approved in an election, but such authority may be renewed for
244subsequent another 10-year periods if each 10-year renewal is
245approved period in a referendum called and held pursuant to this
246section.
247     Section 5.  Paragraph (d) of subsection (6) of section
248212.20, Florida Statutes, is amended to read:
249     212.20  Funds collected, disposition; additional powers of
250department; operational expense; refund of taxes adjudicated
251unconstitutionally collected.-
252     (6)  Distribution of all proceeds under this chapter and s.
253202.18(1)(b) and (2)(b) shall be as follows:
254     (d)  The proceeds of all other taxes and fees imposed
255pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
256and (2)(b) shall be distributed as follows:
257     1.  In any fiscal year, the greater of $500 million, minus
258an amount equal to 4.6 percent of the proceeds of the taxes
259collected pursuant to chapter 201, or 5.2 percent of all other
260taxes and fees imposed pursuant to this chapter or remitted
261pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
262monthly installments into the General Revenue Fund.
263     2.  After the distribution under subparagraph 1., 8.814
264percent of the amount remitted by a sales tax dealer located
265within a participating county pursuant to s. 218.61 shall be
266transferred into the Local Government Half-cent Sales Tax
267Clearing Trust Fund. Beginning July 1, 2003, the amount to be
268transferred shall be reduced by 0.1 percent, and the department
269shall distribute this amount to the Public Employees Relations
270Commission Trust Fund less $5,000 each month, which shall be
271added to the amount calculated in subparagraph 3. and
272distributed accordingly.
273     3.  After the distribution under subparagraphs 1.and 2.,
2740.095 percent shall be transferred to the Local Government Half-
275cent Sales Tax Clearing Trust Fund and distributed pursuant to
276s. 218.65.
277     4.  After the distributions under subparagraphs 1., 2., and
2783., 2.0440 percent of the available proceeds shall be
279transferred monthly to the Revenue Sharing Trust Fund for
280Counties pursuant to s. 218.215.
281     5.  After the distributions under subparagraphs 1., 2., and
2823., 1.3409 percent of the available proceeds shall be
283transferred monthly to the Revenue Sharing Trust Fund for
284Municipalities pursuant to s. 218.215. If the total revenue to
285be distributed pursuant to this subparagraph is at least as
286great as the amount due from the Revenue Sharing Trust Fund for
287Municipalities and the former Municipal Financial Assistance
288Trust Fund in state fiscal year 1999-2000, no municipality shall
289receive less than the amount due from the Revenue Sharing Trust
290Fund for Municipalities and the former Municipal Financial
291Assistance Trust Fund in state fiscal year 1999-2000. If the
292total proceeds to be distributed are less than the amount
293received in combination from the Revenue Sharing Trust Fund for
294Municipalities and the former Municipal Financial Assistance
295Trust Fund in state fiscal year 1999-2000, each municipality
296shall receive an amount proportionate to the amount it was due
297in state fiscal year 1999-2000.
298     6.  Of the remaining proceeds:
299     a.  In each fiscal year, the sum of $29,915,500 shall be
300divided into as many equal parts as there are counties in the
301state, and one part shall be distributed to each county. The
302distribution among the several counties must begin each fiscal
303year on or before January 5th and continue monthly for a total
304of 4 months. If a local or special law required that any moneys
305accruing to a county in fiscal year 1999-2000 under the then-
306existing provisions of s. 550.135 be paid directly to the
307district school board, special district, or a municipal
308government, such payment must continue until the local or
309special law is amended or repealed. The state covenants with
310holders of bonds or other instruments of indebtedness issued by
311local governments, special districts, or district school boards
312before July 1, 2000, that it is not the intent of this
313subparagraph to adversely affect the rights of those holders or
314relieve local governments, special districts, or district school
315boards of the duty to meet their obligations as a result of
316previous pledges or assignments or trusts entered into which
317obligated funds received from the distribution to county
318governments under then-existing s. 550.135. This distribution
319specifically is in lieu of funds distributed under s. 550.135
320before July 1, 2000.
321     b.  The department shall distribute $166,667 monthly
322pursuant to s. 288.1162 to each applicant that has been
323certified as a "facility for a new professional sports
324franchise" or a "facility for a retained professional sports
325franchise" pursuant to s. 288.1162. Up to $41,667 shall be
326distributed monthly by the department to each applicant that has
327been certified as a "facility for a retained spring training
328franchise" pursuant to s. 288.1162; however, not more than
329$416,670 may be distributed monthly in the aggregate to all
330certified facilities for a retained spring training franchise.
331Distributions must begin 60 days following such certification
332and shall continue for not more than 30 years. This paragraph
333may not be construed to allow an applicant certified pursuant to
334s. 288.1162 to receive more in distributions than actually
335expended by the applicant for the public purposes provided for
336in s. 288.1162(6).
337     c.  Beginning 30 days after notice by the Office of
338Tourism, Trade, and Economic Development to the Department of
339Revenue that an applicant has been certified as the professional
340golf hall of fame pursuant to s. 288.1168 and is open to the
341public, $166,667 shall be distributed monthly, for up to 300
342months, to the applicant.
343     d.  Beginning 30 days after notice by the Office of
344Tourism, Trade, and Economic Development to the Department of
345Revenue that the applicant has been certified as the
346International Game Fish Association World Center facility
347pursuant to s. 288.1169, and the facility is open to the public,
348$83,333 shall be distributed monthly, for up to 168 months, to
349the applicant. This distribution is subject to reduction
350pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
351made, after certification and before July 1, 2000.
352     e.  Subject to legislative appropriation, beginning July 1,
3532012, or upon the opening to the public of the National Swimming
354Center at Cape Coral, whichever occurs later, $125,000 shall be
355distributed monthly, for up to 240 months, to the National
356Swimming Center at Cape Coral.
357     7.  All other proceeds must remain in the General Revenue
358Fund.
359     Section 6.  Paragraph (h) of subsection (1) of section
360220.191, Florida Statutes, is amended to read:
361     220.191  Capital investment tax credit.-
362     (1)  DEFINITIONS.-For purposes of this section:
363     (h)  "Qualifying project" means:
364     1.  A new or expanding facility in this state which creates
365at least 100 new jobs in this state and is in one of the high-
366impact sectors identified by Enterprise Florida, Inc., and
367certified by the office pursuant to s. 288.108(6), including,
368but not limited to, aviation, aerospace, automotive, and silicon
369technology industries;
370     2.  A new or expanded facility in this state which is
371engaged in a target industry designated pursuant to the
372procedure specified in s. 288.106(2)(t)(1)(o) and which is
373induced by this credit to create or retain at least 1,000 jobs
374in this state, provided that at least 100 of those jobs are new,
375pay an annual average wage of at least 130 percent of the
376average private sector wage in the area as defined in s.
377288.106(2)(1), and make a cumulative capital investment of at
378least $100 million after July 1, 2005. Jobs may be considered
379retained only if there is significant evidence that the loss of
380jobs is imminent. Notwithstanding subsection (2), annual credits
381against the tax imposed by this chapter shall not exceed 50
382percent of the increased annual corporate income tax liability
383or the premium tax liability generated by or arising out of a
384project qualifying under this subparagraph. A facility that
385qualifies under this subparagraph for an annual credit against
386the tax imposed by this chapter may take the tax credit for a
387period not to exceed 5 years; or
388     3.  A new or expanded headquarters facility in this state
389which locates in an enterprise zone and brownfield area and is
390induced by this credit to create at least 1,500 jobs which on
391average pay at least 200 percent of the statewide average annual
392private sector wage, as published by the Agency for Workforce
393Innovation or its successor, and which new or expanded
394headquarters facility makes a cumulative capital investment in
395this state of at least $250 million.
396     Section 7.  Subsection (1) of section 288.018, Florida
397Statutes, is amended to read:
398     288.018  Regional Rural Development Grants Program.-
399     (1)  The Office of Tourism, Trade, and Economic Development
400shall establish a matching grant program to provide funding to
401regionally based economic development organizations representing
402rural counties and communities for the purpose of building the
403professional capacity of their organizations. Such matching
404grants may also be used by an economic development organization
405to provide technical assistance to businesses within the rural
406counties and communities that it serves. The Office of Tourism,
407Trade, and Economic Development is authorized to approve, on an
408annual basis, grants to such regionally based economic
409development organizations. The maximum amount an organization
410may receive in any year will be $35,000, or $100,000 in a rural
411area of critical economic concern recommended by the Rural
412Economic Development Initiative and designated by the Governor,
413and must be matched each year by an equivalent amount of
414nonstate resources.
415     Section 8.  Paragraph (j) of subsection (1) of section
416288.1045, Florida Statutes, is amended to read:
417     288.1045  Qualified defense contractor and space flight
418business tax refund program.-
419     (1)  DEFINITIONS.-As used in this section:
420     (j)  "Jobs" means full-time equivalent positions,
421including, but not limited to, positions obtained from a
422temporary employment agency or employee leasing company or
423through a union agreement or coemployment under a professional
424employer organization agreement, that consistent with the use of
425such terms by the Agency for Workforce Innovation for the
426purpose of unemployment compensation tax, created or retained as
427a direct result directly from of a project in this state. This
428number does not include temporary construction jobs involved
429with the construction of facilities for the project.
430     Section 9.  Section 288.106, Florida Statutes, is amended
431to read:
432     288.106  Tax refund program for qualified target industry
433businesses.-
434     (1)  LEGISLATIVE FINDINGS AND DECLARATIONS.-The Legislature
435finds that retaining and expanding existing businesses in the
436state, encouraging the creation of new businesses in the state,
437attracting new businesses from outside the state, and generally
438providing conditions favorable for the growth of target
439industries creates high-quality, high-wage employment
440opportunities for residents of the state and strengthens the
441state's economic foundation. The Legislature also finds that
442incentives narrowly focused in application and scope tend to be
443more effective in achieving the state's economic development
444goals. The Legislature further finds that higher-wage jobs
445reduce the state's share of hidden costs, such as public
446assistance and subsidized health care associated with low-wage
447jobs. Therefore, the Legislature declares that it is the policy
448of the state to encourage the growth of higher-wage jobs and a
449diverse economic base by providing state tax refunds to
450qualified target industry businesses that originate or expand in
451the state or that relocate to the state.
452     (2)(1)  DEFINITIONS.-As used in this section, the term:
453     (a)  "Account" means the Economic Development Incentives
454Account within the Economic Development Trust Fund established
455under s. 288.095.
456     (b)(u)  "Authorized local economic development agency"
457means a any public or private entity, including an entity those
458defined in s. 288.075, authorized by a county or municipality to
459promote the general business or industrial interests of that
460county or municipality.
461     (c)(b)  "Average private sector wage in the area" means the
462statewide private sector average wage or the average of all
463private sector wages and salaries in the county or in the
464standard metropolitan area in which the business is located.
465     (d)(c)  "Business" means an employing unit, as defined in
466s. 443.036, that which is registered for unemployment
467compensation purposes with the state agency providing
468unemployment tax collection services under contract with the
469Agency for Workforce Innovation through an interagency agreement
470pursuant to s. 443.1316, or a subcategory or division of an
471employing unit that which is accepted by the state agency
472providing unemployment tax collection services as a reporting
473unit.
474     (e)(d)  "Corporate headquarters business" means an
475international, national, or regional headquarters office of a
476multinational or multistate business enterprise or national
477trade association, whether separate from or connected with other
478facilities used by such business.
479     (f)(n)  "Director" means the Director of the Office of
480Tourism, Trade, and Economic Development.
481     (g)(f)  "Enterprise zone" means an area designated as an
482enterprise zone pursuant to s. 290.0065.
483     (h)(g)  "Expansion of an existing business" means the
484expansion of an existing Florida business by or through
485additions to real and personal property, resulting in a net
486increase in employment of not less than 10 percent at such
487business.
488     (i)(h)  "Fiscal year" means the fiscal year of the state.
489     (j)(i)  "Jobs" means full-time equivalent positions,
490including, but not limited to, positions obtained from a
491temporary employment agency or employee leasing company or
492through a union agreement or coemployment under a professional
493employer organization agreement, that result as that term is
494consistent with terms used by the Agency for Workforce
495Innovation and the United States Department of Labor for
496purposes of unemployment compensation tax administration and
497employment estimation, resulting directly from a project in this
498state. The term does not include temporary construction jobs
499involved with the construction of facilities for the project or
500any jobs previously included in any application for tax refunds
501under s. 288.1045 or this section.
502     (k)(j)  "Local financial support" means funding from local
503sources, public or private, that which is paid to the Economic
504Development Trust Fund and that which is equal to 20 percent of
505the annual tax refund for a qualified target industry business.
506A qualified target industry business may not provide, directly
507or indirectly, more than 5 percent of such funding in any fiscal
508year. The sources of such funding may not include, directly or
509indirectly, state funds appropriated from the General Revenue
510Fund or any state trust fund, excluding tax revenues shared with
511local governments pursuant to law.
512     (l)(k)  "Local financial support exemption option" means
513the option to exercise an exemption from the local financial
514support requirement available to any applicant whose project is
515located in a brownfield area, a rural city, or a rural community
516county with a population of 75,000 or fewer or a county with a
517population of 125,000 or fewer which is contiguous to a county
518with a population of 75,000 or fewer. Any applicant that
519exercises this option is shall not be eligible for more than 80
520percent of the total tax refunds allowed such applicant under
521this section.
522     (m)(l)  "New business" means a business that applies for a
523tax refund under this section before beginning operations which
524heretofore did not exist in this state, first beginning
525operations on a site located in this state and that is a legal
526entity clearly separate from any other commercial or industrial
527operations owned by the same business.
528     (n)(e)  "Office" means the Office of Tourism, Trade, and
529Economic Development.
530     (o)(m)  "Project" means the creation of a new business or
531expansion of an existing business.
532     (p)(q)  "Qualified target industry business" means a target
533industry business that has been approved by the office director
534to be eligible for tax refunds under pursuant to this section.
535     (q)  "Return on investment" means the gain in state
536revenues as a percentage of the state's investment. The state's
537investment includes state grants, tax exemptions, tax refunds,
538tax credits, and other state incentives.
539     (r)  "Rural county" means a county with a population of
54075,000 or fewer or a county with a population of 100,000 or
541fewer which is contiguous to a county with a population of
54275,000 or fewer.
543     (r)(s)  "Rural city" means a city having with a population
544of 10,000 or fewer less, or a city having with a population of
545greater than 10,000 but fewer less than 20,000 that which has
546been determined by the office of Tourism, Trade, and Economic
547Development to have economic characteristics such as, but not
548limited to, a significant percentage of residents on public
549assistance, a significant percentage of residents with income
550below the poverty level, or a significant percentage of the
551city's employment base in agriculture-related industries.
552     (s)(t)  "Rural community" means:
553     1.  A county having with a population of 75,000 or fewer.
554     2.  A county having with a population of 125,000 or fewer
555that which is contiguous to a county having with a population of
55675,000 or fewer.
557     3.  A municipality within a county described in
558subparagraph 1. or subparagraph 2.
559
560For purposes of this paragraph, population shall be determined
561in accordance with the most recent official estimate pursuant to
562s. 186.901.
563     (t)(o)  "Target industry business" means a corporate
564headquarters business or any business that is engaged in one of
565the target industries identified pursuant to the following
566criteria developed by the office in consultation with Enterprise
567Florida, Inc.:
568     1.  Future growth.-Industry forecasts should indicate
569strong expectation for future growth in both employment and
570output, according to the most recent available data. Special
571consideration should be given to businesses that export goods
572Florida's growing access to, or provide services in,
573international markets and businesses that replace domestic and
574international or to replacing imports of goods or services.
575     2.  Stability.-The industry should not be subject to
576periodic layoffs, whether due to seasonality or sensitivity to
577volatile economic variables such as weather. The industry should
578also be relatively resistant to recession, so that the demand
579for products of this industry is not typically necessarily
580subject to decline during an economic downturn.
581     3.  High wage.-The industry should pay relatively high
582wages compared to statewide or area averages.
583     4.  Market and resource independent.-The location of
584industry businesses should not be dependent on Florida markets
585or resources as indicated by industry analysis, except for
586businesses in the renewable energy industry. Special
587consideration should be given to the development of strong
588industrial clusters which include defense and homeland security
589businesses.
590     5.  Industrial base diversification and strengthening.-The
591industry should contribute toward expanding or diversifying the
592state's or area's economic base, as indicated by analysis of
593employment and output shares compared to national and regional
594trends. Special consideration should be given to industries that
595strengthen regional economies by adding value to basic products
596or building regional industrial clusters as indicated by
597industry analysis. Special consideration should also be given to
598the development of strong industrial clusters that include
599defense and homeland security businesses.
600     6.  Economic benefits.-The industry is expected to should
601have strong positive impacts on or benefits to the state or and
602regional economies.
603
604The term does office, in consultation with Enterprise Florida,
605Inc., shall develop a list of such target industries annually
606and submit such list as part of the final agency legislative
607budget request submitted pursuant to s. 216.023(1). A target
608industry business may not include any business industry engaged
609in retail industry activities; any electrical utility company;
610any phosphate or other solid minerals severance, mining, or
611processing operation; any oil or gas exploration or production
612operation; or any business firm subject to regulation by the
613Division of Hotels and Restaurants of the Department of Business
614and Professional Regulation. By January 1 of every 3rd year,
615beginning January 1, 2011, the office, in consultation with
616Enterprise Florida, Inc., economic development organizations,
617the State University System, local governments, employee and
618employer organizations, market analysts, and economists, shall
619review and, as appropriate, revise the list of such target
620industries and submit the list to the Governor, the President of
621the Senate, and the Speaker of the House of Representatives.
622     (u)(p)  "Taxable year" means taxable year as defined in s.
623220.03(1)(y).
624     (3)(2)  TAX REFUND; ELIGIBLE AMOUNTS.-
625     (a)  There shall be allowed, from the account, a refund to
626a qualified target industry business for the amount of eligible
627taxes certified by the office that director which were paid by
628the such business. The total amount of refunds for all fiscal
629years for each qualified target industry business must be
630determined pursuant to subsection (4) (3). The annual amount of
631a refund to a qualified target industry business must be
632determined pursuant to subsection (6) (5).
633     (b)1.  Upon approval by the office director, a qualified
634target industry business shall be allowed tax refund payments
635equal to $3,000 multiplied by times the number of jobs specified
636in the tax refund agreement under subparagraph (5)(4)(a)1., or
637equal to $6,000 multiplied by times the number of jobs if the
638project is located in a rural community county or an enterprise
639zone.
640     2.a.  Further, A qualified target industry business shall
641be allowed additional tax refund payments equal to $1,000
642multiplied by times the number of jobs specified in the tax
643refund agreement under subparagraph (5)(4)(a)1., if such jobs
644pay an annual average wage of at least 150 percent of the
645average private sector wage in the area or if the local
646financial support is equal to that of the state's incentive
647award under subparagraph 1., or equal to $2,000 multiplied by
648times the number of jobs if such jobs pay an annual average wage
649of at least 200 percent of the average private sector wage in
650the area.
651     b.  In addition to the payments authorized in this
652paragraph, a qualified target industry business shall be allowed
653a tax refund payment equal to $2,000 multiplied by the number of
654jobs specified in the tax refund agreement under subparagraph
655(5)(a)1. if the business:
656     (I)  Falls within one of the high-impact sectors designated
657under s. 288.108; or
658     (II)  Increases exports of its goods through a seaport or
659airport in the state by at least 10 percent in value or tonnage
660in each of the years that the business receives a tax refund
661under this section. For purposes of this sub-sub-subparagraph,
662seaports in the state are limited to the ports of Jacksonville,
663Tampa, Port Everglades, Miami, Port Canaveral, Ft. Pierce, Palm
664Beach, Port Manatee, Port St. Joe, Panama City, St. Petersburg,
665Pensacola, Fernandina, and Key West.
666     (c)  A qualified target industry business may not receive
667refund payments of more than 25 percent of the total tax refunds
668specified in the tax refund agreement under subparagraph
669(5)(4)(a)1. in any fiscal year. Further, a qualified target
670industry business may not receive more than $1.5 million in
671refunds under this section in any single fiscal year, or more
672than $2.5 million in any single fiscal year if the project is
673located in an enterprise zone. A qualified target industry
674business may not receive more than $5 million in refund payments
675under this section in all fiscal years, or more than $7.5
676million if the project is located in an enterprise zone. Funds
677made available pursuant to this section may not be expended in
678connection with the relocation of a business from one community
679to another community in this state unless the Office of Tourism,
680Trade, and Economic Development determines that without such
681relocation the business will move outside this state or
682determines that the business has a compelling economic rationale
683for the relocation and that the relocation will create
684additional jobs.
685     (d)(c)  After entering into a tax refund agreement under
686subsection (5) (4), a qualified target industry business may:
687     1.  Receive refunds from the account for the following
688taxes due and paid by that business beginning with the first
689taxable year of the business that which begins after entering
690into the agreement:
691     a.  Corporate income taxes under chapter 220.
692     b.  Insurance premium tax under s. 624.509.
693     2.  Receive refunds from the account for the following
694taxes due and paid by that business after entering into the
695agreement:
696     a.  Taxes on sales, use, and other transactions under
697chapter 212.
698     b.  Intangible personal property taxes under chapter 199.
699     c.  Emergency excise taxes under chapter 221.
700     d.  Excise taxes on documents under chapter 201.
701     e.  Ad valorem taxes paid, as defined in s. 220.03(1).
702     f.  State communications services taxes administered under
703chapter 202. This provision does not apply to the gross receipts
704tax imposed under chapter 203 and administered under chapter 202
705or the local communications services tax authorized under s.
706202.19.
707
708The addition of state communications services taxes administered
709under chapter 202 is remedial in nature and retroactive to
710October 1, 2001. The office may make supplemental tax refund
711payments to allow for tax refunds for communications services
712taxes paid by an eligible qualified target industry business
713after October 1, 2001.
714     (e)(d)  However, a qualified target industry business may
715not receive a refund under this section for any amount of
716credit, refund, or exemption previously granted to that business
717for any of the such taxes listed in paragraph (d). If a refund
718for such taxes is provided by the office, which taxes are
719subsequently adjusted by the application of any credit, refund,
720or exemption granted to the qualified target industry business
721other than as provided in this section, the business shall
722reimburse the account for the amount of that credit, refund, or
723exemption. A qualified target industry business shall notify and
724tender payment to the office within 20 days after receiving any
725credit, refund, or exemption other than one provided in this
726section.
727     (f)  Refunds made available under this section may not be
728expended in connection with the relocation of a business from
729one community to another community in the state unless the
730office determines that, without such relocation, the business
731will move outside the state or determines that the business has
732a compelling economic rationale for relocation and that the
733relocation will create additional jobs.
734     (g)(e)  A qualified target industry business that
735fraudulently claims a refund under this section:
736     1.  Is liable for repayment of the amount of the refund to
737the account, plus a mandatory penalty in the amount of 200
738percent of the tax refund which shall be deposited into the
739General Revenue Fund.
740     2.  Commits Is guilty of a felony of the third degree,
741punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
742     (4)(3)  APPLICATION AND APPROVAL PROCESS.-
743     (a)  To apply for certification as a qualified target
744industry business under this section, the business must file an
745application with the office before the business decides has made
746the decision to locate a new business in this state or before
747the business decides had made the decision to expand its an
748existing operations business in this state. The application must
749shall include, but need is not be limited to, the following
750information:
751     1.  The applicant's federal employer identification number
752and, if applicable, the applicant's state sales tax registration
753number.
754     2.  The proposed permanent location of the applicant's
755facility in this state at which the project is or is to be
756located.
757     3.  A description of the type of business activity or
758product covered by the project, including a minimum of a five-
759digit NAICS code for all activities included in the project. As
760used in this paragraph, "NAICS" means those classifications
761contained in the North American Industry Classification System,
762as published in 2007 by the Office of Management and Budget,
763Executive Office of the President, and updated periodically.
764     4.  The proposed number of net new full-time equivalent
765Florida jobs at the qualified target industry business as of
766December 31 of each year included in the project and the average
767wage of those jobs. If more than one type of business activity
768or product is included in the project, the number of jobs and
769average wage for those jobs must be separately stated for each
770type of business activity or product.
771     5.  The total number of full-time equivalent employees
772employed by the applicant in this state, if applicable.
773     6.  The anticipated commencement date of the project.
774     7.  A brief statement explaining concerning the role that
775the estimated tax refunds to be requested will play in the
776decision of the applicant to locate or expand in this state.
777     8.  An estimate of the proportion of the sales resulting
778from the project that will be made outside this state.
779     9.  A resolution adopted by the governing board of the
780county or municipality in which the project will be located,
781which resolution recommends that the project certain types of
782businesses be approved as a qualified target industry business
783and specifies states that the commitments of local financial
784support necessary for the target industry business exist. Before
785In advance of the passage of such resolution, the office may
786also accept an official letter from an authorized local economic
787development agency that endorses the proposed target industry
788project and pledges that sources of local financial support for
789such project exist. For the purposes of making pledges of local
790financial support under this subparagraph subsection, the
791authorized local economic development agency shall be officially
792designated by the passage of a one-time resolution by the local
793governing board authority.
794     10.  Any additional information requested by the office.
795     (b)  To qualify for review by the office, the application
796of a target industry business must, at a minimum, establish the
797following to the satisfaction of the office:
798     1.a.  The jobs proposed to be created provided under the
799application, pursuant to subparagraph (a)4., must pay an
800estimated annual average wage equaling at least 115 percent of
801the average private sector wage in the area where the business
802is to be located or the statewide private sector average wage.
803In determining the average annual wage, the office shall include
804only new proposed jobs, and wages for existing jobs shall be
805excluded from this calculation.
806     b.  The office may waive the average wage requirement at
807the request of the local governing body recommending the project
808and Enterprise Florida, Inc. The office may waive the wage
809requirement may only be waived for a project located in a
810brownfield area designated under s. 376.80, or in a rural city,
811a rural community, or county or in an enterprise zone, or for a
812manufacturing project at any location in the state if the jobs
813proposed to be created pay an estimated annual average wage
814equaling at least 100 percent of the average private sector wage
815in the area where the business is to be located, and only if
816when the merits of the individual project or the specific
817circumstances in the community in relationship to the project
818warrant such action. If the local governing body and Enterprise
819Florida, Inc., make such a recommendation, it must be
820transmitted in writing, and the specific justification for the
821waiver recommendation must be explained. If the office director
822elects to waive the wage requirement, the waiver must be stated
823in writing, and the reasons for granting the waiver must be
824explained.
825     2.  The target industry business's project must result in
826the creation of at least 10 jobs at the such project and, in the
827case of if an expansion of an existing business, must result in
828a net increase in employment of at least 10 percent at the
829business. Notwithstanding the definition of the term "expansion
830of an existing business" in paragraph (1)(g), At the request of
831the local governing body recommending the project and Enterprise
832Florida, Inc., the office may waive this requirement for a
833business define an "expansion of an existing business" in a
834rural community or an enterprise zone as the expansion of a
835business resulting in a net increase in employment of less than
83610 percent at such business if the merits of the individual
837project or the specific circumstances in the community in
838relationship to the project warrant such action. If the local
839governing body and Enterprise Florida, Inc., make such a
840request, the request must be transmitted in writing, and the
841specific justification for the request must be explained. If the
842office director elects to grant the request, the grant must be
843stated in writing, and the reason for granting the request must
844be explained.
845     3.  The business activity or product for the applicant's
846project must be is within an industry or industries that have
847been identified by the office as a target industry business to
848be high-value-added industries that contributes contribute to
849the area and to the economic growth of the state and the area in
850which the business is located, that produces produce a higher
851standard of living for residents of this state in the new global
852economy, or that can be shown to make an equivalent contribution
853to the area's area and state's economic progress. The director
854must approve requests to waive the wage requirement for
855brownfield areas designated under s. 376.80 unless it is
856demonstrated that such action is not in the public interest.
857     (c)  Each application meeting the requirements of paragraph
858(b) must be submitted to the office for determination of
859eligibility. The office shall review and evaluate each
860application based on, but not limited to, the following
861criteria:
862     1.  Expected contributions to the state's economy,
863consistent with the state strategic economic development plan
864adopted by Enterprise Florida, Inc., taking into account the
865long-term effects of the project and of the applicant on the
866state economy.
867     2.  The return on investment of the proposed award of tax
868refunds under this section and the return on investment for
869state incentives proposed for the project. The Office of
870Economic and Demographic Research shall review and evaluate the
871methodology and model used to calculate the return on investment
872and report its findings by September 1 of every 3rd year,
873beginning September 1, 2010, to the President of the Senate and
874the Speaker of the House of Representatives economic benefit of
875the jobs created by the project in this state, taking into
876account the cost and average wage of each job created.
877     3.  The amount of capital investment to be made by the
878applicant in this state.
879     4.  The local financial commitment and support for the
880project.
881     5.  The effect of the project on the local community,
882taking into account the unemployment rate in for the county
883where the project will be located.
884     6.  The effect of the award any tax refunds granted
885pursuant to this section on the viability of the project and the
886probability that the project would will be undertaken in this
887state if such tax refunds are granted to the applicant, taking
888into account the expected long-term commitment of the applicant
889to economic growth and employment in this state.
890     7.  The expected long-term commitment of the applicant to
891economic growth and employment in to this state resulting from
892the project.
893     8.  A review of the business's past activities in this
894state or other states, including whether such business has been
895subjected to criminal or civil fines and penalties. This
896subparagraph does not require the disclosure of confidential
897information.
898     (d)  Applications shall be reviewed and certified pursuant
899to s. 288.061. The office shall include in its review
900projections of the tax refunds the business would be eligible to
901receive in each fiscal year based on the creation and
902maintenance of the net new Florida jobs specified in
903subparagraph (a)4. as of December 31 of the preceding state
904fiscal year. If appropriate, the office director shall enter
905into a written agreement with the qualified target industry
906business pursuant to subsection (5) (4).
907     (e)  The office director may not certify any target
908industry business as a qualified target industry business if the
909value of tax refunds to be included in that letter of
910certification exceeds the available amount of authority to
911certify new businesses as determined in s. 288.095(3). However,
912if the commitments of local financial support represent less
913than 20 percent of the eligible tax refund payments, or to
914otherwise preserve the viability and fiscal integrity of the
915program, the office director may certify a qualified target
916industry business to receive tax refund payments of less than
917the allowable amounts specified in paragraph (3)(2)(b). A letter
918of certification that approves an application must specify the
919maximum amount of tax refund that will be available to the
920qualified industry business in each fiscal year and the total
921amount of tax refunds that will be available to the business for
922all fiscal years.
923     (f)  This section does not create a presumption that an
924applicant will shall receive any tax refunds under this section.
925However, the office may issue nonbinding opinion letters, upon
926the request of prospective applicants, as to the applicants'
927eligibility and the potential amount of refunds.
928     (5)(4)  TAX REFUND AGREEMENT.-
929     (a)  Each qualified target industry business must enter
930into a written agreement with the office that which specifies,
931at a minimum:
932     1.  The total number of full-time equivalent jobs in this
933state that will be dedicated to the project, the average wage of
934those jobs, the definitions that will apply for measuring the
935achievement of these terms during the pendency of the agreement,
936and a time schedule or plan for when such jobs will be in place
937and active in this state.
938     2.  The maximum amount of tax refunds that which the
939qualified target industry business is eligible to receive on the
940project and the maximum amount of a tax refund that the
941qualified target industry business is eligible to receive for
942each fiscal year, based on the job creation and maintenance
943schedule specified in subparagraph 1.
944     3.  That the office may review and verify the financial and
945personnel records of the qualified target industry business to
946ascertain whether that business is in compliance with this
947section.
948     4.  The date by which, in each fiscal year, the qualified
949target industry business may file a claim under subsection (6)
950(5) to be considered to receive a tax refund in the following
951fiscal year.
952     5.  That local financial support will be annually available
953and will be paid to the account. The office director may not
954enter into a written agreement with a qualified target industry
955business if the local financial support resolution is not passed
956by the local governing body authority within 90 days after the
957office he or she has issued the letter of certification under
958subsection (4) (3).
959     6.  That the office may conduct a review of the business to
960evaluate whether the business is continuing to contribute to the
961area's or state's economy.
962     7.  That in the event the business does not complete the
963agreement, the business will provide the office with the reasons
964the business was unable to complete the agreement.
965     (b)  Compliance with the terms and conditions of the
966agreement is a condition precedent for the receipt of a tax
967refund each year. The failure to comply with the terms and
968conditions of the tax refund agreement results in the loss of
969eligibility for receipt of all tax refunds previously authorized
970under this section and the revocation by the office director of
971the certification of the business entity as a qualified target
972industry business, unless the business is eligible to receive
973and elects to accept a prorated refund under paragraph (6)(e)
974(5)(d) or the office grants the business an economic recovery
975extension economic-stimulus exemption.
976     1.  A qualified target industry business may submit, in
977writing, a request to the office for an economic recovery
978extension economic-stimulus exemption. The request must provide
979quantitative evidence demonstrating how negative economic
980conditions in the business's industry, the effects of the impact
981of a named hurricane or tropical storm, or specific acts of
982terrorism affecting the qualified target industry business have
983prevented the business from complying with the terms and
984conditions of its tax refund agreement.
985     2.  Upon receipt of a request under subparagraph 1., the
986office has director shall have 45 days to notify the requesting
987business, in writing, whether if its extension exemption has
988been granted or denied. In determining whether if an extension
989exemption should be granted, the office director shall consider
990the extent to which negative economic conditions in the
991requesting business's industry have occurred in the state or the
992effects of the impact of a named hurricane or tropical storm or
993specific acts of terrorism affecting the qualified target
994industry business have prevented the business from complying
995with the terms and conditions of its tax refund agreement. The
996office shall consider current employment statistics for this
997state by industry, including whether the business's industry had
998substantial job loss during the prior year, when determining
999whether an extension exemption shall be granted.
1000     3.  As a condition for receiving a prorated refund under
1001paragraph (6)(e) (5)(d) or an economic recovery extension
1002economic-stimulus exemption under this paragraph, a qualified
1003target industry business must agree to renegotiate its tax
1004refund agreement with the office to, at a minimum, ensure that
1005the terms of the agreement comply with current law and office
1006procedures governing application for and award of tax refunds.
1007Upon approving the award of a prorated refund or granting an
1008economic recovery extension economic-stimulus exemption, the
1009office shall renegotiate the tax refund agreement
1010business as required by this subparagraph. When
1011agreement of a business receiving an economic
1012economic-stimulus exemption, the office may extend the duration
1013of the agreement for a period not to exceed 2 years.
1014     4.  A qualified target industry business may submit a
1015request for an economic recovery extension economic-stimulus
1016exemption to the office in lieu of any tax refund claim
1017scheduled to be submitted after January 1, 2009, but before July
10181, 2012 2011.
1019     5.  A qualified target industry business that receives an
1020economic recovery extension economic-stimulus exemption may not
1021receive a tax refund for the period covered by the extension
1022exemption.
1023     (c)  The agreement must be signed by the director and by an
1024authorized officer of the qualified target industry business
1025within 120 days after the issuance of the letter of
1026certification under subsection (4) (3), but not before passage
1027and receipt of the resolution of local financial support. The
1028office may grant an extension of this period at the written
1029request of the qualified target industry business.
1030     (d)  The agreement must contain the following legend,
1031clearly printed on its face in bold type of not less than 10
1032points in size: "This agreement is not neither a general
1033obligation of the State of Florida, nor is it backed by the full
1034faith and credit of the State of Florida. Payment of tax refunds
1035is are conditioned on and subject to specific annual
1036appropriations by the Florida Legislature of moneys sufficient
1037to pay amounts authorized in section 288.106, Florida Statutes."
1038     (6)(5)  ANNUAL CLAIM FOR REFUND.-
1039     (a)  To be eligible to claim any scheduled tax refund, a
1040qualified target industry business that has entered into a tax
1041refund agreement with the office under subsection (5) (4) must
1042apply by January 31 of each fiscal year to the office for the
1043tax refund scheduled to be paid from the appropriation for the
1044fiscal year that begins on July 1 following the January 31
1045claims-submission date. The office may, upon written request,
1046grant a 30-day extension of the filing date.
1047     (b)  The claim for refund by the qualified target industry
1048business must include a copy of all receipts pertaining to the
1049payment of taxes for which the refund is sought and data related
1050to achievement of each performance item specified in the tax
1051refund agreement. The amount requested as a tax refund may not
1052exceed the amount specified for the relevant fiscal year in that
1053agreement.
1054     (c)  The office may waive the requirement for proof of
1055taxes paid in future years for a qualified target industry
1056business that provides the office with proof that, in a single
1057year, the business has paid an amount of state taxes from the
1058categories in paragraph (3)(d) that is at least equal to the
1059total amount of tax refunds that the business may receive
1060through successful completion of its tax refund agreement.
1061     (d)(c)  A tax refund may not be approved for a qualified
1062target industry business unless the required local financial
1063support has been paid into the account for that refund. If the
1064local financial support provided is less than 20 percent of the
1065approved tax refund, the tax refund must be reduced. In no event
1066may the tax refund exceed an amount that is equal to 5 times the
1067amount of the local financial support received. Further, funding
1068from local sources includes any tax abatement granted to that
1069business under s. 196.1995 or the appraised market value of
1070municipal or county land conveyed or provided at a discount to
1071that business. The amount of any tax refund for such business
1072approved under this section must be reduced by the amount of any
1073such tax abatement granted or the value of the land granted,;
1074and the limitations in subsection (3) (2) and paragraph
1075(4)(3)(e) must be reduced by the amount of any such tax
1076abatement or the value of the land granted. A report listing all
1077sources of the local financial support shall be provided to the
1078office when such support is paid to the account.
1079     (e)(d)  A prorated tax refund, less a 5-percent penalty,
1080shall be approved for a qualified target industry business if
1081provided all other applicable requirements have been satisfied
1082and the business proves to the satisfaction of the office
1083director that:
1084     1.  It has achieved at least 80 percent of its projected
1085employment; and that
1086     2.  The average wage paid by the business is at least 90
1087percent of the average wage specified in the tax refund
1088agreement, but in no case less than 115 percent of the average
1089private sector wage in the area available at the time of
1090certification, or 150 percent or 200 percent of the average
1091private sector wage if the business requested the additional
1092per-job tax refund authorized in paragraph (3)(2)(b) for wages
1093above those levels. The prorated tax refund shall be calculated
1094by multiplying the tax refund amount for which the qualified
1095target industry business would have been eligible, if all
1096applicable requirements had been satisfied, by the percentage of
1097the average employment specified in the tax refund agreement
1098which was achieved, and by the percentage of the average wages
1099specified in the tax refund agreement which was achieved.
1100     (f)(e)  The office director, with such assistance as may be
1101required from the office, the Department of Revenue, or the
1102Agency for Workforce Innovation, shall, by June 30 following the
1103scheduled date for submission of the tax refund claim, specify
1104by written order the approval or disapproval of the tax refund
1105claim and, if approved, the amount of the tax refund that is
1106authorized to be paid to the qualified target industry business
1107for the annual tax refund. The office may grant an extension of
1108this date on the request of the qualified target industry
1109business for the purpose of filing additional information in
1110support of the claim.
1111     (g)(f)  The total amount of tax refund claims approved by
1112the office director under this section in any fiscal year must
1113not exceed the amount authorized under s. 288.095(3).
1114     (h)(g)  This section does not create a presumption that a
1115tax refund claim will be approved and paid.
1116     (i)(h)  Upon approval of the tax refund under paragraphs
1117(c), (d), and (e), and (f), the Chief Financial Officer shall
1118issue a warrant for the amount specified in the written order.
1119If the written order is appealed, the Chief Financial Officer
1120may not issue a warrant for a refund to the qualified target
1121industry business until the conclusion of all appeals of that
1122order.
1123     (7)(6)  ADMINISTRATION.-
1124     (a)  The office may is authorized to verify information
1125provided in any claim submitted for tax credits under this
1126section with regard to employment and wage levels or the payment
1127of the taxes to the appropriate agency or authority, including
1128the Department of Revenue, the Agency for Workforce Innovation,
1129or any local government or authority.
1130     (b)  To facilitate the process of monitoring and auditing
1131applications made under this section program, the office may
1132provide a list of qualified target industry businesses to the
1133Department of Revenue, to the Agency for Workforce Innovation,
1134or to any local government or authority. The office may request
1135the assistance of those entities with respect to monitoring
1136jobs, wages, and the payment of the taxes listed in subsection
1137(3) (2).
1138     (c)  Funds specifically appropriated for the tax refunds
1139refund program for qualified target industry businesses under
1140this section may not be used by the office for any purpose other
1141than the payment of tax refunds authorized by this section.
1142     (d)  Beginning with tax refund agreements signed after July
11431, 2010, the office shall attempt to ascertain the causes for
1144any business's failure to complete its agreement and shall
1145report its findings and recommendations to the Governor, the
1146President of the Senate, and the Speaker of the House of
1147Representatives. The report shall be submitted by December 1 of
1148each year beginning in 2011.
1149     (7)  Notwithstanding paragraphs (4)(a) and (5)(c), the
1150office may approve a waiver of the local financial support
1151requirement for a business located in any of the following
1152counties in which businesses received emergency loans
1153administered by the office in response to the named hurricanes
1154of 2004: Bay, Brevard, Charlotte, DeSoto, Escambia, Flagler,
1155Glades, Hardee, Hendry, Highlands, Indian River, Lake, Lee,
1156Martin, Okaloosa, Okeechobee, Orange, Osceola, Palm Beach, Polk,
1157Putnam, Santa Rosa, Seminole, St. Lucie, Volusia, and Walton. A
1158waiver may be granted only if the office determines that the
1159local financial support cannot be provided or that doing so
1160would effect a demonstrable hardship on the unit of local
1161government providing the local financial support. If the office
1162grants a waiver of the local financial support requirement, the
1163state shall pay 100 percent of the refund due to an eligible
1164business. The waiver shall apply for tax refund applications
1165made for fiscal years 2004-2005, 2005-2006, and 2006-2007.
1166     (8)  EXPIRATION.-An applicant may not be certified as
1167qualified under this section after June 30, 2020 2010. A tax
1168refund agreement existing on that date shall continue in effect
1169in accordance with its terms.
1170     Section 10.  Paragraphs (e) and (f) of subsection (1),
1171subsection (2), paragraphs (a) and (d) of subsection (4), and
1172paragraph (b) of subsection (5) of section 288.107, Florida
1173Statutes, are amended to read:
1174     288.107  Brownfield redevelopment bonus refunds.-
1175     (1)  DEFINITIONS.-As used in this section:
1176     (e)  "Eligible business" means:
1177     1.  A qualified target industry business as defined in s.
1178288.106(2)(1)(o); or
1179     2.  A business that can demonstrate a fixed capital
1180investment of at least $2 million in mixed-use business
1181activities, including multiunit housing, commercial, retail, and
1182industrial in brownfield areas, or at least $500,000 in
1183brownfield areas that do not require site cleanup, and that
1184which provides benefits to its employees.
1185     (f)  "Jobs" means full-time equivalent positions,
1186including, but not limited to, positions obtained from a
1187temporary employment agency or employee leasing company or
1188through a union agreement or coemployment under a professional
1189employer organization agreement, that result as that term is
1190consistent with terms used by the Agency for Workforce
1191Innovation for the purpose of unemployment compensation tax,
1192resulting directly from a project in this state. The term does
1193not include temporary construction jobs involved with the
1194construction of facilities for the project and which are not
1195associated with the implementation of the site rehabilitation as
1196provided in s. 376.80.
1197     (2)  BROWNFIELD REDEVELOPMENT BONUS REFUND.-Bonus refunds
1198shall be approved by the office as specified in the final order
1199issued by the director and allowed from the account as follows:
1200     (a)  A bonus refund of $2,500 shall be allowed to any
1201qualified target industry business as defined in by s. 288.106
1202for each new Florida job created in a brownfield area that which
1203is claimed on the qualified target industry business's annual
1204refund claim authorized in s. 288.106(6)(5).
1205     (b)  A bonus refund of up to $2,500 shall be allowed to any
1206other eligible business as defined in subparagraph (1)(e)2. for
1207each new Florida job created in a brownfield area that which is
1208claimed under an annual claim procedure similar to the annual
1209refund claim authorized in s. 288.106(6)(5). The amount of the
1210refund shall be equal to 20 percent of the average annual wage
1211for the jobs created.
1212     (4)  PAYMENT OF BROWNFIELD REDEVELOPMENT BONUS REFUNDS.-
1213     (a)  To be eligible to receive a bonus refund for new
1214Florida jobs created in a brownfield area, a business must have
1215been certified as a qualified target industry business under s.
1216288.106 or eligible business as defined in paragraph (1)(e) and
1217must have indicated on the qualified target industry business
1218tax refund application form submitted in accordance with s.
1219288.106(4)(3) or other similar agreement for other eligible
1220business as defined in paragraph (1)(e) that the project for
1221which the application is submitted is or will be located in a
1222brownfield area and that the business is applying for
1223certification as a qualified brownfield business under this
1224section, and must have signed a qualified target industry
1225business tax refund agreement with the office that which
1226indicates that the business has been certified as a qualified
1227target industry business located in a brownfield area and
1228specifies the schedule of brownfield redevelopment bonus refunds
1229that the business may be eligible to receive in each fiscal
1230year.
1231     (d)  After entering into a tax refund agreement as provided
1232in s. 288.106 or other similar agreement for other eligible
1233businesses as defined in paragraph (1)(e), an eligible business
1234may receive brownfield redevelopment bonus refunds from the
1235account pursuant to s. 288.106(3)(d)(2)(c).
1236     (5)  ADMINISTRATION.-
1237     (b)  To facilitate the process of monitoring and auditing
1238applications made under this program, the office may provide a
1239list of qualified target industry businesses to the Department
1240of Revenue, to the Agency for Workforce Innovation, to the
1241Department of Environmental Protection, or to any local
1242government authority. The office may request the assistance of
1243those entities with respect to monitoring the payment of the
1244taxes listed in s. 288.106(3)(2).
1245     Section 11.  Paragraphs (a) and (g) of subsection (2) and
1246paragraph (b) of subsection (3) of section 288.108, Florida
1247Statutes, are amended to read:
1248     288.108  High-impact business.-
1249     (2)  DEFINITIONS.-As used in this section, the term:
1250     (a)  "Eligible high-impact business" means a business in
1251one of the high-impact sectors identified by Enterprise Florida,
1252Inc., and certified by the Office of Tourism, Trade, and
1253Economic Development as provided in subsection (5), which is
1254making a cumulative investment in the state of at least $50 $100
1255million and creating at least 50 100 new full-time equivalent
1256jobs in the state or a research and development facility making
1257a cumulative investment of at least $25 $75 million and creating
1258at least 25 75 new full-time equivalent jobs. Such investment
1259and employment must be achieved in a period not to exceed 3
1260years after the date the business is certified as a qualified
1261high-impact business.
1262     (g)  "Jobs" means full-time equivalent positions,
1263including, but not limited to, positions obtained from a
1264temporary employment agency or employee leasing company or
1265through a union agreement or coemployment under a professional
1266employer organization agreement, that result as that term is
1267consistent with terms used by the Agency for Workforce
1268Innovation and the United States Department of Labor for
1269purposes of unemployment compensation tax administration and
1270employment estimation, resulting directly from a project in this
1271state. The term does not include temporary construction jobs
1272involved in the construction of the project facility.
1273     (3)  HIGH-IMPACT SECTOR PERFORMANCE GRANTS; ELIGIBLE
1274AMOUNTS.-
1275     (b)  The office may, in consultation with Enterprise
1276Florida, Inc., negotiate qualified high-impact business
1277performance grant awards for any single qualified high-impact
1278business. In negotiating such awards, the office shall consider
1279the following guidelines in conjunction with other relevant
1280applicant impact and cost information and analysis as required
1281in subsection (5). A qualified high-impact business making a
1282cumulative investment of $50 million and creating 50 jobs may be
1283eligible for a total qualified high-impact business performance
1284grant of $500,000 to $1 million. A qualified high-impact
1285business making a cumulative investment of $100 million and
1286creating 100 jobs may be eligible for a total qualified high-
1287impact business performance grant of $1 million to $2 million. A
1288qualified high-impact business making a cumulative investment of
1289$800 million and creating 800 jobs may be eligible for a
1290qualified high-impact business performance grant of $10 million
1291to $12 million. A qualified high-impact business engaged in
1292research and development making a cumulative investment of $25
1293million and creating 25 jobs may be eligible for a total
1294qualified high-impact business performance grant of $700,000 to
1295$1 million. A qualified high-impact business, engaged in
1296research and development, making a cumulative investment of $75
1297million, and creating 75 jobs may be eligible for a total
1298qualified high-impact business performance grant of $2 million
1299to $3 million. A qualified high-impact business, engaged in
1300research and development, making a cumulative investment of $150
1301million, and creating 150 jobs may be eligible for a qualified
1302high-impact business performance grant of $3.5 million to $4.5
1303million.
1304     Section 12.  Subsection (3) of section 288.1088, Florida
1305Statutes, is amended, and subsections (4) and (5) are added to
1306that section, to read:
1307     288.1088  Quick Action Closing Fund.-
1308     (3)(a)  Enterprise Florida, Inc., shall review applications
1309pursuant to s. 288.061 and determine the eligibility of each
1310project consistent with the criteria in subsection (2).
1311Enterprise Florida, Inc., in consultation with the Office of
1312Tourism, Trade, and Economic Development, may waive these
1313criteria based on extraordinary circumstances or in rural areas
1314of critical economic concern if the project would significantly
1315benefit the local or regional economy.
1316     (b)  Enterprise Florida, Inc., shall evaluate individual
1317proposals for high-impact business facilities and forward
1318recommendations regarding the use of moneys in the fund for such
1319facilities to the director of the Office of Tourism, Trade, and
1320Economic Development. Such evaluation and recommendation must
1321include, but need not be limited to:
1322     1.  A description of the type of facility or
1323infrastructure, its operations, and the associated product or
1324service associated with the facility.
1325     2.  The number of full-time-equivalent jobs that will be
1326created by the facility and the total estimated average annual
1327wages of those jobs or, in the case of privately developed rural
1328infrastructure, the types of business activities and jobs
1329stimulated by the investment.
1330     3.  The cumulative amount of investment to be dedicated to
1331the facility within a specified period.
1332     4.  A statement of any special impacts the facility is
1333expected to stimulate in a particular business sector in the
1334state or regional economy or in the state's universities and
1335community colleges.
1336     5.  A statement of the role the incentive is expected to
1337play in the decision of the applicant business to locate or
1338expand in this state or for the private investor to provide
1339critical rural infrastructure.
1340     6.  A report evaluating the quality and value of the
1341company submitting a proposal. The report must include:
1342     a.  A financial analysis of the company, including an
1343evaluation of the company's short-term liquidity ratio as
1344measured by its assets to liability, the company's profitability
1345ratio, and the company's long-term solvency as measured by its
1346debt-to-equity ratio;
1347     b.  The historical market performance of the company;
1348     c.  A review of any independent evaluations of the company;
1349     d.  A review of the latest audit of the company's financial
1350statement and the related auditor's management letter; and
1351     e.  A review of any other types of audits that are related
1352to the internal and management controls of the company.
1353     (c)(b)  Within 22 calendar days after receiving the
1354evaluation and recommendation from Enterprise Florida, Inc., the
1355director of the Office of Tourism, Trade, and Economic
1356Development shall recommend to the Governor approval or
1357disapproval of a project for receipt of funds from the Quick
1358Action Closing Fund. In recommending a project, the director
1359shall include proposed performance conditions that the project
1360must meet to obtain incentive funds. The Governor shall provide
1361the evaluation of projects recommended for approval to the
1362President of the Senate and the Speaker of the House of
1363Representatives and consult with the President of the Senate and
1364the Speaker of the House of Representatives before giving final
1365approval for a project. At least 14 days before releasing funds
1366for a project, the Executive Office of the Governor shall
1367recommend approval of the a project and the release of funds by
1368delivering notice of such action pursuant to the legislative
1369consultation and review requirements set forth in s. 216.177.
1370The recommendation must include proposed performance conditions
1371that the project must meet in order to obtain funds. If the
1372President of the Senate or the Speaker of the House of
1373Representatives timely advises the Executive Office of the
1374Governor, in writing, that such action or proposed action
1375exceeds the delegated authority of the Executive Office of the
1376Governor or is contrary to legislative policy or intent, the
1377Executive Office of the Governor shall void the release of funds
1378and instruct the Office of Tourism, Trade, and Economic
1379Development to immediately change such action or proposed action
1380until the Legislative Budget Commission or the Legislature
1381addresses the issue.
1382     (d)(c)  Upon the approval of the Governor, the director of
1383the Office of Tourism, Trade, and Economic Development and the
1384business shall enter into a contract that sets forth the
1385conditions for payment of moneys from the fund. The contract
1386must include the total amount of funds awarded; the performance
1387conditions that must be met to obtain the award, including, but
1388not limited to, net new employment in the state, average salary,
1389and total capital investment; demonstrate a baseline of current
1390service and a measure of enhanced capability; the methodology
1391for validating performance; the schedule of payments from the
1392fund; and sanctions for failure to meet performance conditions.
1393The contract must provide that payment of moneys from the fund
1394is contingent upon sufficient appropriation of funds by the
1395Legislature and upon sufficient release of appropriated funds by
1396the Legislative Budget Commission.
1397     (e)(d)  Enterprise Florida, Inc., shall validate contractor
1398performance. Such validation shall be reported within 6 months
1399after completion of the contract to the Governor, President of
1400the Senate, and the Speaker of the House of Representatives.
1401     (4)(a)  A Quick Action Closing Fund business that, pursuant
1402to its contract, submits reports to the Office of Tourism,
1403Trade, and Economic Development on or after January 1, 2010, but
1404no later than June 30, 2011, on the status of the business's
1405compliance with the performance conditions of its contract may
1406submit a written request to the Office of Tourism, Trade, and
1407Economic Development for renegotiation of the contract. The
1408request must provide quantitative evidence demonstrating how
1409negative economic conditions in the business's industry have
1410prevented the business from complying with the terms and
1411conditions of the contract. The request must also include
1412proposed adjusted performance conditions that result in new job
1413creation and meet the requirements of subsection (2). Adjusted
1414performance conditions may not include any additional waiver
1415requests.
1416     (b)  Within 45 days after receiving a Quick Action Closing
1417Fund business's request to renegotiate its contract, the
1418director of the Office of Tourism, Trade, and Economic
1419Development must provide written notice to the business of
1420whether the request for renegotiation is granted or denied. In
1421making such a determination, the director shall consider the
1422extent to which negative economic conditions in the business's
1423industry occurred in the state, the proposed adjusted
1424performance conditions, and the business's efforts to comply
1425with the contract.
1426     (c)  Upon granting a business's request to renegotiate, the
1427Office of Tourism, Trade, and Economic Development, together
1428with Enterprise Florida, Inc., shall determine the economic
1429impact of the adjusted performance conditions and notify the
1430business of the adjusted award amount associated with the
1431proposed adjusted performance conditions. The Quick Action
1432Closing Fund business must renegotiate its contract with the
1433Office of Tourism, Trade, and Economic Development for the
1434adjusted amount and agree to return the difference between the
1435original Quick Action Closing Fund award and the adjusted award
1436without interest or penalties. When renegotiating a contract
1437with a Quick Action Closing Fund business, the Office of
1438Tourism, Trade, and Economic Development may extend the duration
1439of the contract for a period not to exceed 2 years. Any funds
1440returned pursuant to this paragraph shall be reappropriated to
1441the Office of Tourism, Trade, and Economic Development for the
1442Quick Action Closing Fund.
1443     (d)  This subsection expires June 30, 2011.
1444     (5)  Funds appropriated by the Legislature for purposes of
1445implementing this section shall be placed in reserve and may
1446only be released pursuant to the legislative consultation and
1447review requirements set forth in s. 216.177. Notwithstanding s.
1448216.301, funds appropriated for purposes of implementing this
1449section, whether released or in reserve, shall not revert on
1450June 30th of the fiscal year for which the funds are
1451appropriated but shall revert on June 30th of the second fiscal
1452year of the appropriation.
1453     Section 13.  Paragraphs (k) and (s) of subsection (2) of
1454section 288.1089, Florida Statutes, are amended to read:
1455     288.1089  Innovation Incentive Program.-
1456     (2)  As used in this section, the term:
1457     (k)  "Jobs" means full-time equivalent positions,
1458including, but not limited to, positions obtained from a
1459temporary employment agency or employee leasing company or
1460through a union agreement or coemployment under a professional
1461employer organization agreement, that result as that term is
1462consistent with terms used by the Agency for Workforce
1463Innovation and the United States Department of Labor for
1464purposes of unemployment compensation tax administration and
1465employment estimation, resulting directly from a project in this
1466state. The term does not include temporary construction jobs.
1467     (s)  "Rural area" means a rural city or, rural community,
1468or rural county as defined in s. 288.106.
1469     Section 14.  Section 290.00677, Florida Statutes, is
1470amended to read:
1471     290.00677  Rural enterprise zones; special qualifications.-
1472     (1)  Notwithstanding the enterprise zone residency
1473requirements set out in s. 212.096(1)(c), eligible businesses as
1474defined in by s. 212.096(1)(a), located in rural enterprise
1475zones as defined in by s. 290.004, may receive the basic minimum
1476credit provided under s. 212.096 for creating a new job and
1477hiring a person residing within the jurisdiction of a rural
1478community county, as defined in by s. 288.106(2)(1)(r). All
1479other provisions of s. 212.096, including, but not limited to,
1480those relating to the award of enhanced credits, apply to such
1481businesses.
1482     (2)  Notwithstanding the enterprise zone residency
1483requirements set out in s. 220.03(1)(q), businesses as defined
1484in by s. 220.03(1)(c), located in rural enterprise zones as
1485defined in s. 290.004, may receive the basic minimum credit
1486provided under s. 220.181 for creating a new job and hiring a
1487person residing within the jurisdiction of a rural community
1488county, as defined in by s. 288.106(2)(1)(r). All other
1489provisions of s. 220.181, including, but not limited to, those
1490relating to the award of enhanced credits, apply to such
1491businesses.
1492     Section 15.  Effective July 1, 2010, section 373.441,
1493Florida Statutes, is amended to read:
1494     373.441  Role of counties, municipalities, and local
1495pollution control programs in permit processing; delegation.-
1496     (1)  The department in consultation with the water
1497management districts shall, by December 1, 1994, adopt rules to
1498guide the participation of counties, municipalities, and local
1499pollution control programs in an efficient, streamlined
1500permitting system. Such rules must shall seek to increase
1501governmental efficiency, shall maintain environmental standards,
1502and shall include consideration of the following:
1503     (a)  Provisions under which the environmental resource
1504permit program are shall be delegated, upon approval of the
1505department and the appropriate water management districts, only
1506to a county, municipality, or local pollution control program
1507that which has the financial, technical, and administrative
1508capabilities and desire to implement and enforce the program;
1509     (b)  Provisions under which a locally delegated permit
1510program may have stricter environmental standards than state
1511standards;
1512     (c)  Provisions for identifying and reconciling any
1513duplicative permitting by January 1, 1995;
1514     (d)  Provisions for timely and cost-efficient notification
1515by the reviewing agency of permit applications, and permit
1516requirements, to counties, municipalities, local pollution
1517control programs, the department, or water management districts,
1518as appropriate;
1519     (e)  Provisions for ensuring the consistency of permit
1520applications with local comprehensive plans;
1521     (f)  Provisions for the partial delegation of the
1522environmental resource permit program to counties,
1523municipalities, or local pollution control programs, and
1524standards and criteria to be employed in the implementation of
1525such delegation by counties, municipalities, and local pollution
1526control programs;
1527     (g)  Special provisions under which the environmental
1528resource permit program may be delegated to counties having with
1529populations of 75,000 or fewer less, or municipalities with, or
1530local pollution control programs serving, populations of 50,000
1531or fewer less; and
1532     (h)  Provisions for the applicability of chapter 120 to
1533local government programs when the environmental resource permit
1534program is delegated to counties, municipalities, or local
1535pollution control programs; and
1536     (i)  Provisions for a local government to petition the
1537Governor and Cabinet for review of a request for a delegation of
1538authority that is not approved or denied within 1 year after
1539being initiated.
1540     (2)  Any denial by the department of a local government's
1541request for a delegation of authority must provide specific
1542detail of those statutory or rule provisions that were not
1543satisfied. Such detail shall also include specific actions that
1544can be taken in order to allow for the delegation of authority.
1545A local government, upon being denied a request for a delegation
1546of authority, may petition the Governor and Cabinet for a review
1547of the request. The Governor and Cabinet may reverse the
1548decision of the department and may provide any necessary
1549conditions to allow the delegation of authority to occur.
1550     (3)  Delegation of authority shall be approved if the local
1551government meets the requirements set forth in rule 62-344,
1552Florida Administrative Code. This section does not require a
1553local government to seek delegation of the environmental
1554resource permit program.
1555     (4)(2)  Nothing in This section does not affect affects or
1556modify modifies land development regulations adopted by a local
1557government to implement its comprehensive plan pursuant to
1558chapter 163.
1559     (5)(3)  The department shall review environmental resource
1560permit applications for electrical distribution and transmission
1561lines and other facilities related to the production,
1562transmission, and distribution of electricity which are not
1563certified under ss. 403.52-403.5365, the Florida Electric
1564Transmission Line Siting Act, regulated under this part.
1565     Section 16.  Effective July 1, 2010, subsection (41) is
1566added to section 403.061, Florida Statutes, to read:
1567     403.061  Department; powers and duties.-The department
1568shall have the power and the duty to control and prohibit
1569pollution of air and water in accordance with the law and rules
1570adopted and promulgated by it and, for this purpose, to:
1571     (41)  Expand the use of online self-certification for
1572appropriate exemptions and general permits issued by the
1573department or the water management districts if such expansion
1574is economically feasible. Notwithstanding any other provision of
1575law, a local government may not specify the method or form for
1576documenting that a project qualifies for an exemption or meets
1577the requirements for a permit under chapter 161, chapter 253,
1578chapter 373, or this chapter. This limitation of local
1579government authority extends to Internet-based department
1580programs that provide for self-certification.
1581
1582The department shall implement such programs in conjunction with
1583its other powers and duties and shall place special emphasis on
1584reducing and eliminating contamination that presents a threat to
1585humans, animals or plants, or to the environment.
1586     Section 17.  (1)  Except as provided in subsection (4), a
1587development order issued by a local government, building permit,
1588and any permit issued by the Department of Environmental
1589Protection or by a water management district pursuant to part IV
1590of chapter 373, Florida Statutes, which has an expiration date
1591from September 1, 2008, through January 1, 2012, is extended and
1592renewed for a period of 2 years after its previously scheduled
1593date of expiration. This 2-year extension also applies to
1594buildout dates, including any extension of a buildout date that
1595was previously granted under s. 380.06(19)(c), Florida Statutes.
1596This section does not prohibit conversion from the construction
1597phase to the operation phase upon completion of construction.
1598This extension is in addition to the 2-year permit extension
1599provided under section 14 of chapter 2009-96, Laws of Florida.
1600     (2)  The commencement and completion dates for any required
1601mitigation associated with a phased construction project are
1602extended so that mitigation takes place in the same timeframe
1603relative to the phase as originally permitted.
1604     (3)  The holder of a valid permit or other authorization
1605that is eligible for the 2-year extension must notify the
1606authorizing agency in writing by December 31, 2010, identifying
1607the specific authorization for which the holder intends to use
1608the extension and the anticipated timeframe for acting on the
1609authorization.
1610     (4)  The extension provided for in subsection (1) does not
1611apply to:
1612     (a)  A permit or other authorization under any programmatic
1613or regional general permit issued by the Army Corps of
1614Engineers.
1615     (b)  A permit or other authorization held by an owner or
1616operator determined to be in significant noncompliance with the
1617conditions of the permit or authorization as established through
1618the issuance of a warning letter or notice of violation, the
1619initiation of formal enforcement, or other equivalent action by
1620the authorizing agency.
1621     (c)  A permit or other authorization, if granted an
1622extension that would delay or prevent compliance with a court
1623order.
1624     (5)  Permits extended under this section shall continue to
1625be governed by the rules in effect at the time the permit was
1626issued, except if it is demonstrated that the rules in effect at
1627the time the permit was issued would create an immediate threat
1628to public safety or health. This provision applies to any
1629modification of the plans, terms, and conditions of the permit
1630which lessens the environmental impact, except that any such
1631modification does not extend the time limit beyond 2 additional
1632years.
1633     (6)  This section does not impair the authority of a county
1634or municipality to require the owner of a property that has
1635notified the county or municipality of the owner's intent to
1636receive the extension of time granted pursuant to this section
1637to maintain and secure the property in a safe and sanitary
1638condition in compliance with applicable laws and ordinances.
1639     Section 18.  (1)  The Legislature finds that it is in the
1640best interest of the state to identify surplus property and
1641dispose of such property owned by the state that is unnecessary
1642to achieving the state's responsibilities, that may cost more to
1643maintain than the revenue generated, that does not serve any
1644public purpose, or from which the state may derive a
1645substantially similar public purpose under private ownership.
1646     (2)  By July 1 of each year, beginning in 2010, each state
1647agency owning or operating state-owned real property shall
1648submit inventory data to the Department of Environmental
1649Protection in a format prescribed by the department.
1650     (3)  By October 1 of each year, beginning in 2010, the
1651Department of Environmental Protection shall submit to the
1652Governor, the President of the Senate, and the Speaker of the
1653House of Representatives a report that lists state-owned real
1654property recommended for disposition.
1655     Section 19.  The installation of fuel tank upgrades to
1656secondary containment systems shall be completed by the
1657deadlines specified in rule 62-761.510, Florida Administrative
1658Code, Table UST. However, notwithstanding any agreement to the
1659contrary, any fuel service station that changed ownership
1660interest through a bona fide sale of the property between
1661January 1, 2008, and June 1, 2010, is not required to complete
1662the upgrades described in rule 62-761.510, Florida
1663Administrative Code, Table UST, until June 1, 2013. This
1664exception does not prevent a property owner from requesting a
1665variance from the applicable codes before or after the
1666expiration of the 5-year term. This section does not prohibit
1667the Department of Environmental Protection from granting
1668variances pursuant to s. 120.542, Florida Statutes. The
1669Department of Environmental Protection shall adopt rules to
1670administer this section.
1671     Section 20.  Except as otherwise provided in this act, this
1672act shall take effect upon becoming a law.


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