HB 1175

1	A bill to be entitled
2	An act relating to energy economic zones; amending s.
3	163.32465, F.S.; including energy economic zones in the
4	pilot program implementing an alternative state review
5	process; amending s. 212.08, F.S.; exempting certain
6	machinery and equipment used in the production of
7	renewable energy in an energy economic zone from the tax
8	on sales, use, and other transactions; authorizing the
9	Department of Revenue to adopt rules; exempting certain
10	building materials used in the rehabilitation of real
11	property located in an energy economic zone from the tax
12	on sales, use, and other transactions; authorizing the
13	Department of Revenue to adopt rules; providing for
14	expiration of the tax exemption for energy economic zones;
15	exempting certain business property used in an energy
16	economic zone from the tax on sales, use, and other
17	transactions; authorizing the Department of Revenue to
18	adopt rules; providing for expiration of the tax exemption
19	for energy economic zones; exempting electrical energy
20	used in an energy economic zone from the tax on sales,
21	use, and other transactions; providing for expiration of
22	the tax exemption for energy economic zones; amending s.
23	212.096, F.S.; providing a credit against sales tax for
24	eligible businesses in energy economic zones; providing
25	the method of calculating the credit; requiring the local
26	governing body to develop an application form; providing
27	criteria; authorizing the local governing body to review
28	and approve completed applications submitted by eligible
29	businesses; amending s. 220.181, F.S.; providing a credit
30	against income tax for eligible businesses that create
31	jobs in an energy economic zone; providing criteria for
32	qualifying jobs; providing the method of calculating the
33	credit; requiring the local governing body to develop an
34	application form; authorizing the local governing body to
35	review and approve completed applications submitted by
36	eligible businesses; providing for expiration of the tax
37	credit; amending s. 220.182, F.S.; providing a credit
38	against property tax for eligible businesses in an energy
39	economic zone; providing the method of calculating the
40	credit; requiring the local governing body to develop an
41	application form; authorizing the local governing body to
42	review and approve completed applications submitted by
43	eligible businesses; providing for expiration of the tax
44	credit; amending s. 220.183, F.S.; including a local
45	governing body having jurisdiction of an energy economic
46	zone as an eligible sponsor under community contribution
47	tax credits; expanding the eligibility criteria to include
48	location in an area designated as an energy economic zone;
49	amending s. 288.047, F.S.; including energy economic zones
50	in the Workforce Florida, Inc., Quick-Response Training
51	Program; amending s. 288.063, F.S.; expanding the criteria
52	by which transportation projects are reviewed and
53	certified by the Office of Tourism, Trade, and Economic
54	Development to include projects located in an energy
55	economic zone; amending s. 288.106, F.S.; including the
56	term "energy economic zone" in the definitions that apply
57	to tax refund programs for qualified target industry
58	businesses; revising the definition of the term "target
59	industry business" to include certain businesses in energy
60	economic zones; providing for a business that is otherwise
61	excluded from designation as a target industry business to
62	qualify upon approval pursuant to local ordinance; waiving
63	certain minimum average wage requirements for target
64	industry businesses located in an energy economic zone;
65	excluding qualified target industry businesses within an
66	energy economic zone from the minimum average wage
67	requirements; amending s. 377.809, F.S.; extending to
68	February 15, 2015, the deadline for submission by the
69	Department of Community Affairs of its report evaluating
70	the energy economic zone pilot program; expanding the
71	Energy Economic Zone Pilot Program to provide fiscal and
72	regulatory incentives for eligible businesses; providing
73	criteria for receiving fiscal and regulatory incentives;
74	allowing public utilities to grant certain discounts to
75	small businesses located in an energy economic zone;
76	providing for additional incentives; giving priority
77	ranking to certain business located in energy economic
78	zones for grants administered by the Florida Energy and
79	Climate Commission or for other grants or programs;
80	clarifying terms relating to energy economic zone
81	eligibility criteria; requiring the local governing body
82	to certify to the Department of Revenue, the Department of
83	Community Affairs, and the Office of Tourism, Trade, and
84	Economic Development the pilot community's developments
85	and businesses eligible for the incentives in specified
86	circumstances; authorizing the local governing body to
87	revise boundaries of the energy economic zone in specified
88	circumstances; requiring a community within an energy
89	economic zone pilot program to adopt an ordinance
90	authorizing certain tax incentives; providing additional
91	criteria that may be included in the ordinance; limiting
92	the amount of tax incentives available; providing
93	circumstances and criteria for the transfer of tax
94	credits; amending s. 445.003, F.S.; specifying eligibility
95	for reimbursement grants under the Incumbent Worker
96	Training Program to businesses in an energy economic zone;
97	amending s. 220.191, F.S.; conforming a cross-reference;
98	providing an effective date.
99
100	Be It Enacted by the Legislature of the State of Florida:
101
102	Section 1.  Subsection (2) of section 163.32465, Florida
103	Statutes, is amended to read:
104	163.32465  State review of local comprehensive plans in
105	urban areas.-
106	(2)  ALTERNATIVE STATE REVIEW PROCESS PILOT PROGRAM.-
107	Pinellas and Broward Counties, and the municipalities within
108	these counties, and Jacksonville, Miami, Tampa, and Hialeah, and
109	areas designated as energy economic zones created under s.
110	377.809 shall follow an alternative state review process
111	provided in this section. Municipalities within the pilot
112	counties may elect, by super majority vote of the governing
113	body, not to participate in the pilot program. In addition to
114	the pilot program jurisdictions, any local government may use
115	the alternative state review process to designate an urban
116	service area as defined in s. 163.3164(29) in its comprehensive
117	plan.
118	Section 2.  Paragraphs (c), (g), and (h) of subsection (5)
119	and subsection (15) of section 212.08, Florida Statutes, are
120	amended to read:
121	212.08  Sales, rental, use, consumption, distribution, and
122	storage tax; specified exemptions.-The sale at retail, the
123	rental, the use, the consumption, the distribution, and the
124	storage to be used or consumed in this state of the following
125	are hereby specifically exempt from the tax imposed by this
126	chapter.
127	(5)  EXEMPTIONS; ACCOUNT OF USE.-
128	(c)  Machinery and equipment used in production of
129	electrical or steam energy or production of renewable energy in
130	an energy economic zone pursuant to s. 377.809.-
131	1.  The purchase of machinery and equipment for use at a
132	fixed location which machinery and equipment are necessary in
133	the production of electrical or steam energy resulting from the
134	burning of boiler fuels other than residual oil or the
135	production of renewable energy in an energy economic zone
136	eligible under s. 377.809 is exempt from the tax imposed by this
137	chapter. Such electrical, or steam, or renewable energy must be
138	primarily for use in manufacturing, processing, compounding, or
139	producing for sale items of tangible personal property in this
140	state. Use of a de minimis amount of residual fuel to facilitate
141	the burning of nonresidual fuel shall not reduce the exemption
142	otherwise available under this paragraph.
143	2.  In facilities where machinery and equipment are
144	necessary to burn both residual and nonresidual fuels, the
145	exemption shall be prorated. Such proration shall be based upon
146	the production of electrical or steam energy from nonresidual
147	fuels as a percentage of electrical or steam energy from all
148	fuels. If it is determined that 15 percent or less of all
149	electrical or steam energy generated was produced by burning
150	residual fuel, the full exemption shall apply. Purchasers
151	claiming a partial exemption shall obtain such exemption by
152	refund of taxes paid, or as otherwise provided in the
153	department's rules.
154	3.  The department may adopt rules that provide for
155	implementation of this exemption. Purchasers of machinery and
156	equipment qualifying for the exemption provided in this
157	paragraph shall furnish the vendor with an affidavit stating
158	that the item or items to be exempted are for the use designated
159	by this paragraph herein. Any person furnishing a false
160	affidavit to the vendor for the purpose of evading payment of
161	any tax imposed under this chapter shall be subject to the
162	penalty set forth in s. 212.085 and as otherwise provided by
163	law. Purchasers with self-accrual authority shall maintain all
164	documentation necessary to prove the exempt status of purchases.
165	(g)  Building materials used in the rehabilitation of real
166	property located in an enterprise zone or an energy economic
167	zone.-
168	1.  Building materials used in the rehabilitation of real
169	property located in an enterprise zone or in an energy economic
170	zone, as defined by ordinance pursuant to s. 377.809, are exempt
171	from the tax imposed by this chapter upon an affirmative showing
172	to the satisfaction of the department that the items have been
173	used for the rehabilitation of real property located in an
174	enterprise zone or an energy economic zone. Except as provided
175	in subparagraph 2., this exemption inures to the owner, lessee,
176	or lessor at the time the real property is rehabilitated, but
177	only through a refund of previously paid taxes. To receive a
178	refund pursuant to this paragraph, the owner, lessee, or lessor
179	of the rehabilitated real property must file an application
180	under oath with the governing body or enterprise zone
181	development agency having jurisdiction over the enterprise zone
182	or energy economic zone where the business is located, as
183	applicable. A single application for a refund may be submitted
184	for multiple, contiguous parcels that were part of a single
185	parcel that was divided as part of the rehabilitation of the
186	property. All other requirements of this paragraph apply to each
187	parcel on an individual basis. The application must include:
188	a.  The name and address of the person claiming the refund.
189	b.  An address and assessment roll parcel number of the
190	rehabilitated real property for which a refund of previously
191	paid taxes is being sought.
192	c.  A description of the improvements made to accomplish
193	the rehabilitation of the real property.
194	d.  A copy of a valid building permit issued by the county
195	or municipal building department for the rehabilitation of the
196	real property.
197	e.  A sworn statement, under penalty of perjury, from the
198	general contractor licensed in this state with whom the
199	applicant contracted to make the improvements necessary to
200	rehabilitate the real property, which lists the building
201	materials used to rehabilitate the real property, the actual
202	cost of the building materials, and the amount of sales tax paid
203	in this state on the building materials. If a general contractor
204	was not used, the applicant, not a general contractor, shall
205	make the sworn statement required by this sub-subparagraph.
206	Copies of the invoices that evidence the purchase of the
207	building materials used in the rehabilitation and the payment of
208	sales tax on the building materials must be attached to the
209	sworn statement provided by the general contractor or by the
210	applicant. Unless the actual cost of building materials used in
211	the rehabilitation of real property and the payment of sales
212	taxes is documented by a general contractor or by the applicant
213	in this manner, the cost of the building materials is deemed to
214	be an amount equal to 40 percent of the increase in assessed
215	value for ad valorem tax purposes.
216	f.  The identifying number assigned pursuant to s. 290.0065
217	to the enterprise zone or the location of the energy economic
218	zone in which the rehabilitated real property is located.
219	g.  A certification by the local building code inspector
220	that the improvements necessary to rehabilitate the real
221	property are substantially completed.
222	h.  A statement of whether the business is a small business
223	as defined by s. 288.703(1).
224	i.  If applicable, the name and address of each permanent
225	employee of the business, including, for each employee who is a
226	resident of an enterprise zone or an energy economic zone, the
227	identifying number assigned pursuant to s. 290.0065 to the
228	enterprise zone in which the employee resides.
229	2.  This exemption inures to a municipality, county, other
230	governmental unit or agency, or nonprofit community-based
231	organization through a refund of previously paid taxes if the
232	building materials used in the rehabilitation are paid for from
233	the funds of a community development block grant, State Housing
234	Initiatives Partnership Program, or similar grant or loan
235	program. To receive a refund, a municipality, county, other
236	governmental unit or agency, or nonprofit community-based
237	organization must file an application that includes the same
238	information required in subparagraph 1. In addition, the
239	application must include a sworn statement signed by the chief
240	executive officer of the municipality, county, other
241	governmental unit or agency, or nonprofit community-based
242	organization seeking a refund which states that the building
243	materials for which a refund is sought were funded by a
244	community development block grant, State Housing Initiatives
245	Partnership Program, or similar grant or loan program.
246	3.  Within 10 working days after receipt of an application,
247	the governing body or enterprise zone development agency shall
248	review the application to determine if it contains all the
249	information required by subparagraph 1. or subparagraph 2. and
250	meets the criteria set out in this paragraph. The governing body
251	or agency shall certify all applications that contain the
252	required information and are eligible to receive a refund. If
253	applicable, the governing body or agency shall also certify if
254	20 percent of the employees of the business are residents of an
255	enterprise zone, excluding temporary and part-time employees.
256	The certification must be in writing, and a copy of the
257	certification shall be transmitted to the executive director of
258	the department. The applicant is responsible for forwarding a
259	certified application to the department within the time
260	specified in subparagraph 4.
261	4.  An application for a refund must be submitted to the
262	department within 6 months after the rehabilitation of the
263	property is deemed to be substantially completed by the local
264	building code inspector or by November 1 after the rehabilitated
265	property is first subject to assessment.
266	5.  Only one exemption through a refund of previously paid
267	taxes for the rehabilitation of real property is permitted for
268	any single parcel of property unless there is a change in
269	ownership, a new lessor, or a new lessee of the real property. A
270	refund may not be granted unless the amount to be refunded
271	exceeds $500. A refund may not exceed the lesser of 97 percent
272	of the Florida sales or use tax paid on the cost of the building
273	materials used in the rehabilitation of the real property as
274	determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
275	at least 20 percent of the employees of the business are
276	residents of an enterprise zone, excluding temporary and part-
277	time employees, the amount of refund may not exceed the lesser
278	of 97 percent of the sales tax paid on the cost of the building
279	materials or $10,000. A refund shall be made within 30 days
280	after formal approval by the department of the application for
281	the refund.
282	6.  The department shall adopt rules governing the manner
283	and form of refund applications and may establish guidelines as
284	to the requisites for an affirmative showing of qualification
285	for exemption under this paragraph.
286	7.  The department shall deduct an amount equal to 10
287	percent of each refund granted under this paragraph from the
288	amount transferred into the Local Government Half-cent Sales Tax
289	Clearing Trust Fund pursuant to s. 212.20 for the county area in
290	which the rehabilitated real property is located and shall
291	transfer that amount to the General Revenue Fund.
292	8.  For the purposes of the exemption provided in this
293	paragraph, the term:
294	a.  "Building materials" means tangible personal property
295	that becomes a component part of improvements to real property.
296	b.  "Real property" has the same meaning as provided in s.
297	192.001(12), except that the term does not include a condominium
298	parcel or condominium property as defined in s. 718.103.
299	c.  "Rehabilitation of real property" means the
300	reconstruction, renovation, restoration, rehabilitation,
301	construction, or expansion of improvements to real property.
302	d.  "Substantially completed" has the same meaning as
303	provided in s. 192.042(1).
304	9.  This paragraph expires on the date specified in s.
305	290.016 for the expiration of the Florida Enterprise Zone Act
306	or, as it relates to energy economic zones, the date specified
307	in s. 377.809, if the Legislature repeals the Energy Economic
308	Zone Pilot Program.
309	(h)  Business property used in an enterprise zone or an
310	energy economic zone.-
311	1.  Business property purchased for use by businesses
312	located in an enterprise zone or in an energy economic zone that
313	is deemed eligible by ordinance pursuant to s. 377.809 which is
314	subsequently used in an enterprise zone or an energy economic
315	zone shall be exempt from the tax imposed by this chapter. This
316	exemption inures to the business only through a refund of
317	previously paid taxes. A refund shall be authorized upon an
318	affirmative showing by the taxpayer to the satisfaction of the
319	department that the requirements of this paragraph have been
320	met.
321	2.  To receive a refund, the business must file under oath
322	with the governing body or enterprise zone development agency
323	having jurisdiction over the enterprise zone or the energy
324	economic zone where the business is located, as applicable, an
325	application that which includes:
326	a.  The name and address of the business claiming the
327	refund.
328	b.  The identifying number assigned pursuant to s. 290.0065
329	to the enterprise zone in which the business is located or the
330	location of the energy economic zone.
331	c.  A specific description of the property for which a
332	refund is sought, including its serial number or other permanent
333	identification number, if applicable.
334	d.  The location of the property.
335	e.  The sales invoice or other proof of purchase of the
336	property, showing the amount of sales tax paid, the date of
337	purchase, and the name and address of the sales tax dealer from
338	whom the property was purchased.
339	f.  Whether the business is a small business as defined by
340	s. 288.703(1).
341	g.  If applicable, the name and address of each permanent
342	employee of the business, including, for each employee who is a
343	resident of an enterprise zone or an energy economic zone, the
344	identifying number assigned pursuant to s. 290.0065 to the
345	enterprise zone in which the employee resides.
346	3.  Within 10 working days after receipt of an application,
347	the governing body or enterprise zone development agency shall
348	review the application to determine if it contains all the
349	information required pursuant to subparagraph 2. and meets the
350	criteria set out in this paragraph. The governing body or agency
351	shall certify all applications that contain the information
352	required pursuant to subparagraph 2. and meet the criteria set
353	out in this paragraph as eligible to receive a refund. If
354	applicable, the governing body or agency shall also certify if
355	20 percent of the employees of the business are residents of an
356	enterprise zone, excluding temporary and part-time employees.
357	The certification shall be in writing, and a copy of the
358	certification shall be transmitted to the executive director of
359	the Department of Revenue. The business shall be responsible for
360	forwarding a certified application to the department within the
361	time specified in subparagraph 4.
362	4.  An application for a refund pursuant to this paragraph
363	must be submitted to the department within 6 months after the
364	tax is due on the business property that is purchased.
365	5.  The amount refunded on purchases of business property
366	under this paragraph shall be the lesser of 97 percent of the
367	sales tax paid on such business property or $5,000, or, if no
368	less than 20 percent of the employees of the business are
369	residents of an enterprise zone, excluding temporary and part-
370	time employees, the amount refunded on purchases of business
371	property under this paragraph shall be the lesser of 97 percent
372	of the sales tax paid on such business property or $10,000. A
373	refund approved pursuant to this paragraph shall be made within
374	30 days of formal approval by the department of the application
375	for the refund. No refund shall be granted under this paragraph
376	unless the amount to be refunded exceeds $100 in sales tax paid
377	on purchases made within a 60-day time period.
378	6.  The department shall adopt rules governing the manner
379	and form of refund applications and may establish guidelines as
380	to the requisites for an affirmative showing of qualification
381	for exemption under this paragraph.
382	7.  If the department determines that the business property
383	is used outside an enterprise zone within 3 years from the date
384	of purchase, the amount of taxes refunded to the business
385	purchasing such business property shall immediately be due and
386	payable to the department by the business, together with the
387	appropriate interest and penalty, computed from the date of
388	purchase, in the manner provided by this chapter.
389	Notwithstanding this subparagraph, business property used
390	exclusively in:
391	a.  Licensed commercial fishing vessels,
392	b.  Fishing guide boats, or
393	c.  Ecotourism guide boats
394
395	that leave and return to a fixed location within an area
396	designated under s. 379.2353 are eligible for the exemption
397	provided under this paragraph if all requirements of this
398	paragraph are met. Such vessels and boats must be owned by a
399	business that is eligible to receive the exemption provided
400	under this paragraph. This exemption does not apply to the
401	purchase of a vessel or boat.
402	8.  The department shall deduct an amount equal to 10
403	percent of each refund granted under the provisions of this
404	paragraph from the amount transferred into the Local Government
405	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
406	for the county area in which the business property is located
407	and shall transfer that amount to the General Revenue Fund.
408	9.  For the purposes of this exemption, "business property"
409	means new or used property defined as "recovery property" in s.
410	168(c) of the Internal Revenue Code of 1954, as amended, except:
411	a.  Property classified as 3-year property under s.
412	168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
413	b.  Industrial machinery and equipment as defined in sub-
414	subparagraph (b)6.a. and eligible for exemption under paragraph
415	(b);
416	c.  Building materials as defined in sub-subparagraph
417	(g)8.a.; and
418	d.  Business property having a sales price of under $5,000
419	per unit.
420	10.  This paragraph expires on the date specified in s.
421	290.016 for the expiration of the Florida Enterprise Zone Act
422	or, as it relates to energy economic zones, the date specified
423	in s. 377.809, if the Legislature repeals the Energy Economic
424	Zone Pilot Program.
425	(15)  ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE OR
426	ENERGY ECONOMIC ZONE.-
427	(a)  Beginning July 1, 1995, charges for electrical energy
428	used by a qualified business at a fixed location in an
429	enterprise zone in a municipality that which has enacted an
430	ordinance pursuant to s. 166.231(8) which provides for exemption
431	of municipal utility taxes on such businesses, or in an
432	enterprise zone jointly authorized by a county and a
433	municipality that which has enacted an ordinance pursuant to s.
434	166.231(8) which provides for exemption of municipal utility
435	taxes on such businesses, or in an energy economic zone as
436	defined by ordinance pursuant to s. 377.809 shall receive an
437	exemption equal to 50 percent of the tax imposed by this
438	chapter, or, if no less than 20 percent of the employees of the
439	business are residents of an enterprise zone, excluding
440	temporary and part-time employees, the exemption shall be equal
441	to 100 percent of the tax imposed by this chapter. A qualified
442	business may receive such exemption for a period of 5 years from
443	the billing period beginning not more than 30 days following
444	notification to the applicable utility company by the department
445	that an exemption has been authorized pursuant to this
446	subsection and s. 166.231(8).
447	(b)  To receive this exemption, a business must file an
448	application, with the enterprise zone or local governing body
449	development agency having jurisdiction over the enterprise zone
450	or the energy economic zone where the business is located, on a
451	form provided by the department for the purposes of this
452	subsection and s. 166.231(8). The application shall be made
453	under oath and shall include:
454	1.  The name and location of the business.
455	2.  The identifying number assigned pursuant to s. 290.0065
456	to the enterprise zone in which the business is located or
457	location of the energy economic zone.
458	3.  The date on which electrical service is to be first
459	initiated to the business.
460	4.  The name and mailing address of the entity from which
461	electrical energy is to be purchased.
462	5.  The date of the application.
463	6.  The name of the city in which the business is located.
464	7.  If applicable, the name and address of each permanent
465	employee of the business including, for each employee who is a
466	resident of an enterprise zone or an energy economic zone, the
467	identifying number assigned pursuant to s. 290.0065 to the
468	enterprise zone in which the employee resides.
469	8.  Whether the business is a small business as defined by
470	s. 288.703(1).
471	(c)  Within 10 working days after receipt of an
472	application, the enterprise zone development agency or the local
473	governing body shall review the application to determine if it
474	contains all information required pursuant to paragraph (b) and
475	meets the criteria set out in this subsection. The agency shall
476	certify all applications that contain the information required
477	pursuant to paragraph (b) and meet the criteria set out in this
478	subsection as eligible to receive an exemption. If applicable,
479	the agency shall also certify if 20 percent of the employees of
480	the business are residents of an enterprise zone, excluding
481	temporary and part-time employees. The certification shall be in
482	writing, and a copy of the certification shall be transmitted to
483	the executive director of the Department of Revenue. The
484	applicant shall be responsible for forwarding a certified
485	application to the department within 6 months after the
486	occurrence of the appropriate qualifying provision set out in
487	paragraph (f).
488	(d)  If, in a subsequent audit conducted by the department,
489	it is determined that the business did not meet the criteria
490	mandated in this subsection, the amount of taxes exempted shall
491	immediately be due and payable to the department by the
492	business, together with the appropriate interest and penalty,
493	computed from the due date of each bill for the electrical
494	energy purchased as exempt under this subsection, in the manner
495	prescribed by this chapter.
496	(e)  The department shall adopt rules governing
497	applications for, issuance of, and the form of applications for
498	the exemption for enterprise zones authorized in this subsection
499	and provisions for recapture of taxes exempted under this
500	subsection, and the department may establish guidelines as to
501	qualifications for exemption. For energy economic zones, the
502	local governing body shall develop an application for approval
503	by the Department of Revenue.
504	(f)  For the purpose of the exemption provided in this
505	subsection, the term "qualified business" means a business that
506	which is:
507	1.  First occupying a new structure to which electrical
508	service, other than that used for construction purposes, has not
509	been previously provided or furnished;
510	2.  Newly occupying an existing, remodeled, renovated, or
511	rehabilitated structure to which electrical service, other than
512	that used for remodeling, renovation, or rehabilitation of the
513	structure, has not been provided or furnished in the three
514	preceding billing periods; or
515	3.  Occupying a new, remodeled, rebuilt, renovated, or
516	rehabilitated structure for which a refund has been granted
517	pursuant to paragraph (5)(g).
518	(g)  This subsection expires on the date specified in s.
519	290.016 for the expiration of the Florida Enterprise Zone Act
520	or, as it relates to energy economic zones, the date specified
521	in s. 377.809, if the Legislature repeals the Energy Economic
522	Zone Pilot Program, except that:
523	1.  Paragraph (d) shall not expire; and
524	2.  Any qualified business that which has been granted an
525	exemption under this subsection prior to that date shall be
526	allowed the full benefit of this exemption as if this subsection
527	had not expired on that date.
528	Section 3.  Present subsection (12) of section 212.096,
529	Florida Statutes, is renumbered as subsection (13), and a new
530	subsection (12) is added to that section, to read:
531	212.096  Sales, rental, storage, use tax; enterprise zone
532	jobs credit against sales tax.-
533	(12)  The tax credit authorized in this section may be used
534	by eligible businesses in an energy economic zone created under
535	s. 377.809. The credit must be calculated pursuant to subsection
536	(2), except that, for purposes of the energy economic zone, the
537	employee residency requirements apply to employees who are
538	residents of an enterprise zone or an energy economic zone. The
539	local governing body of the energy economic zone shall develop
540	an application in consultation with the Department of Revenue
541	which must include the applicable information required in
542	subsection (3). An eligible business must submit the completed
543	application to the local governing body that is responsible for
544	review and certification as provided in this section, and all
545	other provisions of this section apply.
546	Section 4.  Present subsection (9) of section 220.181,
547	Florida Statutes, is amended and renumbered as subsection (10),
548	and a new subsection (9) is added to that section, to read:
549	220.181  Enterprise zone jobs credit.-
550	(9)  The tax credit authorized in this section is available
551	to eligible businesses in an energy economic zone created under
552	s. 377.809. The credit must be calculated pursuant to subsection
553	(1), except that, for purposes of the energy economic zone, the
554	employee residency requirements apply to employees who are
555	residents of an enterprise zone or an energy economic zone. The
556	local governing body of the energy economic zone shall develop
557	an application in consultation with the Department of Revenue
558	which must include the applicable information required in
559	subsection (2). A business must submit the completed application
560	to the local governing body that is responsible for review and
561	certification as provided in this section and all other
562	provisions of this section apply.
563	(10)(9)  This section, except paragraph (1)(c) and
564	subsection (8), expires on the date specified in s. 290.016 for
565	the expiration of the Florida Enterprise Zone Act or, as it
566	relates to energy economic zones, the date provided in s.
567	377.809, if the Legislature repeals the Energy Economic Zone
568	Pilot Program, and a business may not begin claiming the
569	enterprise zone or energy economic zone jobs credit after the
570	applicable that date; however, the expiration of this section
571	does not affect the operation of any credit for which a business
572	has qualified under this section before that date, or any
573	carryforward of unused credit amounts as provided in paragraph
574	(1)(c).
575	Section 5.  Present subsection (14) of section 220.182,
576	Florida Statutes, is amended and renumbered as subsection (15),
577	and a new subsection (14) is added to that section, to read:
578	220.182  Enterprise zone property tax credit.-
579	(14)  The tax credit authorized in this section is
580	available to eligible businesses in an energy economic zone
581	created pursuant to s. 377.809. The credit must be calculated
582	pursuant to subsection (1), except that, for purposes of the
583	energy economic zone, the employee residency requirements apply
584	to employees who are residents of an enterprise zone or an
585	energy economic zone. The local governing body of the energy
586	economic zone shall develop an application in consultation with
587	the Department of Revenue which must include the information
588	required in subsection (11). A business must submit the
589	completed application to the local governing body that is
590	responsible for review and certification as provided in this
591	section, and all other provisions of this section apply.
592	(15)(14)  This section expires on the date specified in s.
593	290.016 for the expiration of the Florida Enterprise Zone Act
594	or, as it relates to energy economic zones, the date specified
595	in s. 377.809, if the Legislature repeals the Energy Economic
596	Zone Pilot Program, and a business may not begin claiming the
597	enterprise zone or energy economic zone property tax credit
598	after the applicable that date; however, the expiration of this
599	section does not affect the operation of any credit for which a
600	business has qualified under this section before that date, or
601	any carryforward of unused credit amounts as provided in
602	paragraph (1)(b).
603	Section 6.  Paragraphs (c) and (d) of subsection (2) of
604	section 220.183, Florida Statutes, are amended to read:
605	220.183  Community contribution tax credit.-
606	(2)  ELIGIBILITY REQUIREMENTS.-
607	(c)  The project must be undertaken by an "eligible
608	sponsor," defined here as:
609	1.  A community action program;
610	2.  A nonprofit community-based development organization
611	whose mission is the provision of housing for low-income or
612	very-low-income households or increasing entrepreneurial and
613	job-development opportunities for low-income persons;
614	3.  A neighborhood housing services corporation;
615	4.  A local housing authority, created pursuant to chapter
616	421;
617	5.  A community redevelopment agency, created pursuant to
618	s. 163.356;
619	6.  The Florida Industrial Development Corporation;
620	7.  An historic preservation district agency or
621	organization;
622	8.  A regional workforce board;
623	9.  A direct-support organization as provided in s.
624	1009.983;
625	10.  An enterprise zone development agency created pursuant
626	to s. 290.0056;
627	11.  A local governing body that has jurisdiction of an
628	energy economic zone created pursuant to s. 377.809;
629	12.11.  A community-based organization incorporated under
630	chapter 617 which is recognized as educational, charitable, or
631	scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
632	and whose bylaws and articles of incorporation include
633	affordable housing, economic development, or community
634	development as the primary mission of the corporation;
635	13.12.  Units of local government;
636	14.13.  Units of state government; or
637	15.14.  Such other agency as the Office of Tourism, Trade,
638	and Economic Development may, from time to time, designate by
639	rule.
640
641	In no event shall a contributing business firm have a financial
642	interest in the eligible sponsor.
643	(d)  The project shall be located in an area designated as
644	an enterprise zone or a Front Porch Florida Community pursuant
645	to s. 20.18(6) or an energy economic zone pursuant to s.
646	377.809. Any project designed to construct or rehabilitate
647	housing for low-income or very-low-income households as defined
648	in s. 420.9071(19) and (28) is exempt from the area requirement
649	of this paragraph. This section does not preclude projects that
650	propose to construct or rehabilitate housing for low-income or
651	very-low-income households on scattered sites. Any project
652	designed to provide increased access to high-speed broadband
653	capabilities which includes coverage of a rural enterprise zone
654	may locate the project's infrastructure in any area of a rural
655	county.
656	Section 7.  Subsection (4) of section 288.047, Florida
657	Statutes, is amended to read:
658	288.047  Quick-response training for economic development.-
659	(4)  For the first 6 months of each fiscal year, Workforce
660	Florida, Inc., shall set aside 30 percent of the amount
661	appropriated for the Quick-Response Training Program by the
662	Legislature to fund instructional programs for businesses
663	located in an enterprise zone, or brownfield area, or energy
664	economic zone created pursuant to s. 377.809. Any unencumbered
665	funds remaining undisbursed from this set-aside at the end of
666	the 6-month period may be used to provide funding for any
667	program qualifying for funding pursuant to this section.
668	Section 8.  Subsection (4) of section 288.063, Florida
669	Statutes, is amended to read:
670	288.063  Contracts for transportation projects.-
671	(4)  The Office of Tourism, Trade, and Economic Development
672	may adopt criteria by which transportation projects are to be
673	reviewed and certified in accordance with s. 288.061. In
674	approving transportation projects for funding, the Office of
675	Tourism, Trade, and Economic Development shall consider factors
676	including, but not limited to, the cost per job created or
677	retained considering the amount of transportation funds
678	requested; the average hourly rate of wages for jobs created;
679	the reliance on the program as an inducement for the project's
680	location decision; the amount of capital investment to be made
681	by the business; the demonstrated local commitment; the location
682	of the project in an enterprise zone designated pursuant to s.
683	290.0055; the location of the project in an energy economic zone
684	created under s. 377.809; the location of the project in a
685	spaceport territory as defined in s. 331.304; the unemployment
686	rate of the surrounding area; the poverty rate of the community;
687	and the adoption of an economic element as part of its local
688	comprehensive plan in accordance with s. 163.3177(7)(j). The
689	Office of Tourism, Trade, and Economic Development may contact
690	any agency it deems appropriate for additional input regarding
691	the approval of projects.
692	Section 9.  Subsection (2), paragraphs (b) and (c) of
693	subsection (3), paragraph (b) of subsection (4), and paragraph
694	(e) of subsection (6) of section 288.106, Florida Statutes, are
695	amended to read:
696	288.106  Tax refund program for qualified target industry
697	businesses.-
698	(2)  DEFINITIONS.-As used in this section:
699	(a)  "Account" means the Economic Development Incentives
700	Account within the Economic Development Trust Fund established
701	under s. 288.095.
702	(b)  "Authorized local economic development agency" means a
703	public or private entity, including an entity defined in s.
704	288.075, authorized by a county or municipality to promote the
705	general business or industrial interests of that county or
706	municipality.
707	(c)  "Average private sector wage in the area" means the
708	statewide private sector average wage or the average of all
709	private sector wages and salaries in the county or in the
710	standard metropolitan area in which the business is located.
711	(d)  "Business" means an employing unit, as defined in s.
712	443.036, which that is registered for unemployment compensation
713	purposes with the state agency providing unemployment tax
714	collection services under contract with the Agency for Workforce
715	Innovation through an interagency agreement pursuant to s.
716	443.1316, or a subcategory or division of an employing unit that
717	is accepted by the state agency providing unemployment tax
718	collection services as a reporting unit.
719	(e)  "Corporate headquarters business" means an
720	international, national, or regional headquarters office of a
721	multinational or multistate business enterprise or national
722	trade association, whether separate from or connected with other
723	facilities used by such business.
724	(f)  "Director" means the Director of the Office of
725	Tourism, Trade, and Economic Development.
726	(g)  "Energy economic zone" means an area designated as an
727	energy economic zone pursuant to s. 377.809.
728	(h)(g)  "Enterprise zone" means an area designated as an
729	enterprise zone pursuant to s. 290.0065.
730	(i)(h)  "Expansion of an existing business" means the
731	expansion of an existing Florida business by or through
732	additions to real and personal property, resulting in a net
733	increase in employment of not less than 10 percent at such
734	business.
735	(j)(i)  "Fiscal year" means the fiscal year of the state.
736	(k)(j)  "Jobs" means full-time equivalent positions,
737	including, but not limited to, positions obtained from a
738	temporary employment agency or employee leasing company or
739	through a union agreement or coemployment under a professional
740	employer organization agreement, which that result directly from
741	a project in this state. The term does not include temporary
742	construction jobs involved with the construction of facilities
743	for the project or any jobs previously included in any
744	application for tax refunds under s. 288.1045 or this section.
745	(l)(k)  "Local financial support" means funding from local
746	sources, public or private, which that is paid to the Economic
747	Development Trust Fund and which that is equal to 20 percent of
748	the annual tax refund for a qualified target industry business.
749	A qualified target industry business may not provide, directly
750	or indirectly, more than 5 percent of such funding in any fiscal
751	year. The sources of such funding may not include, directly or
752	indirectly, state funds appropriated from the General Revenue
753	Fund or any state trust fund, excluding tax revenues shared with
754	local governments pursuant to law.
755	(m)(l)  "Local financial support exemption option" means
756	the option to exercise an exemption from the local financial
757	support requirement available to any applicant whose project is
758	located in a brownfield area, a rural city, or a rural
759	community. Any applicant that exercises this option is not
760	eligible for more than 80 percent of the total tax refunds
761	allowed such applicant under this section.
762	(n)(m)  "New business" means a business that applies for a
763	tax refund under this section before beginning operations in
764	this state and that is a legal entity separate from any other
765	commercial or industrial operations owned by the same business.
766	(o)(n)  "Office" means the Office of Tourism, Trade, and
767	Economic Development.
768	(p)(o)  "Project" means the creation of a new business or
769	expansion of an existing business.
770	(q)(p)  "Qualified target industry business" means a target
771	industry business approved by the office to be eligible for tax
772	refunds under this section.
773	(r)(q)  "Return on investment" means the gain in state
774	revenues as a percentage of the state's investment. The state's
775	investment includes state grants, tax exemptions, tax refunds,
776	tax credits, and other state incentives.
777	(s)(r)  "Rural city" means a city having a population of
778	10,000 or fewer, or a city having a population of greater than
779	10,000 but fewer than 20,000 which that has been determined by
780	the office to have economic characteristics such as, but not
781	limited to, a significant percentage of residents on public
782	assistance, a significant percentage of residents with income
783	below the poverty level, or a significant percentage of the
784	city's employment base in agriculture-related industries.
785	(t)(s)  "Rural community" means:
786	1.  A county having a population of 75,000 or fewer.
787	2.  A county having a population of 125,000 or fewer which
788	that is contiguous to a county having a population of 75,000 or
789	fewer.
790	3.  A municipality within a county described in
791	subparagraph 1. or subparagraph 2.
792
793	For purposes of this paragraph, population shall be determined
794	in accordance with the most recent official estimate pursuant to
795	s. 186.901.
796	(u)(t)  "Target industry business" means a corporate
797	headquarters business or any business that is engaged in one of
798	the target industries identified pursuant to the following
799	criteria developed by the office in consultation with Enterprise
800	Florida, Inc., or any business that is engaged in one of the
801	target industries identified by the local governing body of an
802	energy economic zone pursuant to an ordinance and approved by
803	the Office of Tourism, Trade, and Economic Development:
804	1.  Future growth.-Industry forecasts should indicate
805	strong expectation for future growth in both employment and
806	output, according to the most recent available data. Special
807	consideration should be given to businesses that export goods
808	to, or provide services in, international markets and businesses
809	that replace domestic and international imports of goods or
810	services.
811	2.  Stability.-The industry should not be subject to
812	periodic layoffs, whether due to seasonality or sensitivity to
813	volatile economic variables such as weather. The industry should
814	also be relatively resistant to recession, so that the demand
815	for products of this industry is not typically subject to
816	decline during an economic downturn.
817	3.  High wage.-The industry should pay relatively high
818	wages compared to statewide or area averages.
819	4.  Market and resource independent.-The location of
820	industry businesses should not be dependent on Florida markets
821	or resources as indicated by industry analysis, except for
822	businesses in the renewable energy industry or a business
823	located in an energy economic zone.
824	5.  Industrial base diversification and strengthening.-The
825	industry should contribute toward expanding or diversifying the
826	state's or area's economic base, as indicated by analysis of
827	employment and output shares compared to national and regional
828	trends. Special consideration should be given to industries that
829	strengthen regional economies by adding value to basic products
830	or building regional industrial clusters as indicated by
831	industry analysis. Special consideration should also be given to
832	the development of strong industrial clusters that include
833	defense and homeland security businesses.
834	6.  Economic benefits.-The industry is expected to have
835	strong positive impacts on or benefits to the state or regional
836	economies.
837
838	The term does not include any business engaged in retail
839	industry activities; any electrical utility company; any
840	phosphate or other solid minerals severance, mining, or
841	processing operation; any oil or gas exploration or production
842	operation; or any business subject to regulation by the Division
843	of Hotels and Restaurants of the Department of Business and
844	Professional Regulation. Any business within NAICS code 5611 or
845	5614, office administrative services and business support
846	services, respectively, may be considered a target industry
847	business only after the local governing body and Enterprise
848	Florida, Inc., make a determination that the community where the
849	business may locate has conditions affecting the fiscal and
850	economic viability of the local community or area, including but
851	not limited to, factors such as low per capita income, high
852	unemployment, high underemployment, and a lack of year-round
853	stable employment opportunities, and such conditions may be
854	improved by the location of such a business to the community.
855	Any business excluded by this paragraph is considered a target
856	industry business within an energy economic zone only after the
857	local governing body and the Office of Tourism, Trade, and
858	Economic Development determine that the industry has been
859	identified as a target industry pursuant to local ordinance, and
860	that the establishment of the business in the energy economic
861	zone is consistent with the goals and strategic plan of the
862	energy economic zone. By January 1 of every 3rd year, beginning
863	January 1, 2011, the office, in consultation with Enterprise
864	Florida, Inc., economic development organizations, the State
865	University System, local governments, employee and employer
866	organizations, market analysts, and economists, shall review
867	and, as appropriate, revise the list of such target industries
868	and submit the list to the Governor, the President of the
869	Senate, and the Speaker of the House of Representatives.
870	(v)(u)  "Taxable year" means taxable year as defined in s.
871	220.03(1)(y).
872	(3)  TAX REFUND; ELIGIBLE AMOUNTS.-
873	(b)1.  Upon approval by the office, a qualified target
874	industry business shall be allowed tax refund payments equal to
875	$3,000 multiplied by the number of jobs specified in the tax
876	refund agreement under subparagraph (5)(a)1., or equal to $6,000
877	multiplied by the number of jobs if the project is located in a
878	rural community, or an enterprise zone, or an energy economic
879	zone.
880	2.  A qualified target industry business shall be allowed
881	additional tax refund payments equal to $1,000 multiplied by the
882	number of jobs specified in the tax refund agreement under
883	subparagraph (5)(a)1. if such jobs pay an annual average wage of
884	at least 150 percent of the average private sector wage in the
885	area, or equal to $2,000 multiplied by the number of jobs if
886	such jobs pay an annual average wage of at least 200 percent of
887	the average private sector wage in the area.
888	3.  A qualified target industry business shall be allowed
889	tax refund payments in addition to the other payments authorized
890	in this paragraph equal to $1,000 multiplied by the number of
891	jobs specified in the tax refund agreement under subparagraph
892	(5)(a)1. if the local financial support is equal to that of the
893	state's incentive award under subparagraph 1.
894	4.  In addition to the other tax refund payments authorized
895	in this paragraph, a qualified target industry business shall be
896	allowed a tax refund payment equal to $2,000 multiplied by the
897	number of jobs specified in the tax refund agreement under
898	subparagraph (5)(a)1. if the business:
899	a.  Falls within one of the high-impact sectors designated
900	under s. 288.108; or
901	b.  Increases exports of its goods through a seaport or
902	airport in the state by at least 10 percent in value or tonnage
903	in each of the years that the business receives a tax refund
904	under this section. For purposes of this sub-subparagraph,
905	seaports in the state are limited to the ports of Jacksonville,
906	Tampa, Port Everglades, Miami, Port Canaveral, Ft. Pierce, Palm
907	Beach, Port Manatee, Port St. Joe, Panama City, St. Petersburg,
908	Pensacola, Fernandina, and Key West.
909	(c)  A qualified target industry business may not receive
910	refund payments of more than 25 percent of the total tax refunds
911	specified in the tax refund agreement under subparagraph
912	(5)(a)1. in any fiscal year. Further, a qualified target
913	industry business may not receive more than $1.5 million in
914	refunds under this section in any single fiscal year, or more
915	than $2.5 million in any single fiscal year if the project is
916	located in an enterprise zone or an energy economic zone. A
917	qualified target industry business may not receive more than $5
918	million in refund payments under this section in all fiscal
919	years, or more than $7.5 million if the project is located in an
920	enterprise zone or an energy economic zone.
921	(4)  APPLICATION AND APPROVAL PROCESS.-
922	(b)  To qualify for review by the office, the application
923	of a target industry business must, at a minimum, establish the
924	following to the satisfaction of the office:
925	1.a.  The jobs proposed to be created under the
926	application, pursuant to subparagraph (a)4., must pay an
927	estimated annual average wage equaling at least 115 percent of
928	the average private sector wage in the area where the business
929	is to be located or the statewide private sector average wage.
930	The governing board of the county where the qualified target
931	industry business is to be located shall notify the office and
932	Enterprise Florida, Inc., which calculation of the average
933	private sector wage in the area must be used as the basis for
934	the business's wage commitment. In determining the average
935	annual wage, the office shall include only new proposed jobs,
936	and wages for existing jobs shall be excluded from this
937	calculation. The minimum average wage requirement is waived for
938	a target industry business locating or expanding in an energy
939	economic zone.
940	b.  The office may waive the average wage requirement at
941	the request of the local governing body recommending the project
942	and Enterprise Florida, Inc. The office may waive the wage
943	requirement for a project located in a brownfield area
944	designated under s. 376.80, in a rural city, in a rural
945	community, in an enterprise zone, or for a manufacturing project
946	at any location in the state if the jobs proposed to be created
947	pay an estimated annual average wage equaling at least 100
948	percent of the average private sector wage in the area where the
949	business is to be located, only if the merits of the individual
950	project or the specific circumstances in the community in
951	relationship to the project warrant such action. If the local
952	governing body and Enterprise Florida, Inc., make such a
953	recommendation, it must be transmitted in writing, and the
954	specific justification for the waiver recommendation must be
955	explained. If the office elects to waive the wage requirement,
956	the waiver must be stated in writing, and the reasons for
957	granting the waiver must be explained.
958	2.  The target industry business's project must result in
959	the creation of at least 10 jobs at the project and, in the case
960	of an expansion of an existing business, must result in a net
961	increase in employment of at least 10 percent at the business.
962	At the request of the local governing body recommending the
963	project and Enterprise Florida, Inc., the office may waive this
964	requirement for a business in a rural community or enterprise
965	zone if the merits of the individual project or the specific
966	circumstances in the community in relationship to the project
967	warrant such action. If the local governing body and Enterprise
968	Florida, Inc., make such a request, the request must be
969	transmitted in writing, and the specific justification for the
970	request must be explained. If the office elects to grant the
971	request, the grant must be stated in writing, and the reason for
972	granting the request must be explained.
973	3.  The business activity or product for the applicant's
974	project must be within an industry identified by the office as a
975	target industry business that contributes to the economic growth
976	of the state and the area in which the business is located, that
977	produces a higher standard of living for residents of this state
978	in the new global economy, or that can be shown to make an
979	equivalent contribution to the area's and state's economic
980	progress.
981	(6)  ANNUAL CLAIM FOR REFUND.-
982	(e)  A prorated tax refund, less a 5 percent 5-percent
983	penalty, shall be approved for a qualified target industry
984	business if all other applicable requirements have been
985	satisfied and the business proves to the satisfaction of the
986	office that:
987	1.  It has achieved at least 80 percent of its projected
988	employment; and
989	2.  The average wage paid by the business is at least 90
990	percent of the average wage specified in the tax refund
991	agreement, but in no case less than 115 percent of the average
992	private sector wage in the area available at the time of
993	certification, except within an energy economic zone, or 150
994	percent or 200 percent of the average private sector wage if the
995	business requested the additional per-job tax refund authorized
996	in paragraph (3)(b) for wages above those levels. The prorated
997	tax refund shall be calculated by multiplying the tax refund
998	amount for which the qualified target industry business would
999	have been eligible, if all applicable requirements had been
1000	satisfied, by the percentage of the average employment specified
1001	in the tax refund agreement which was achieved, and by the
1002	percentage of the average wages specified in the tax refund
1003	agreement which was achieved.
1004	Section 10.  Subsection (4) of section 377.809, Florida
1005	Statutes, is amended, and subsections (5) through (8) are added
1006	to that section, to read:
1007	377.809  Energy Economic Zone Pilot Program.-
1008	(4)  If the pilot project is ongoing, The Department of
1009	Community Affairs, with the assistance of the Office of Tourism,
1010	Trade, and Economic Development, shall submit a report to the
1011	Governor, the President of the Senate, and the Speaker of the
1012	House of Representatives by February 15, 2015 2012, evaluating
1013	whether the pilot program has demonstrated success. The report
1014	shall contain recommendations with regard to whether the program
1015	should be expanded for use by other local governments and
1016	whether state policies should be revised to encourage the goals
1017	of the program.
1018	(5)  Beginning July 1, 2011, and after the adoption of an
1019	ordinance by the local governing body of an energy economic
1020	zone, the incentives in this subsection are available to
1021	eligible businesses.
1022	(a)  The following fiscal incentives are available to
1023	eligible businesses:
1024	1.  The jobs credit provided in s. 220.181.
1025	2.  The property tax credit provided in s. 220.182.
1026	3.  The community contribution tax credits provided in ss.
1027	212.08, 220.183, and 624.5105.
1028	4.  The sales tax exemption for building materials used in
1029	the rehabilitation of real property provided in s. 212.08(5)(g).
1030	5.  The sales tax exemption for business equipment provided
1031	in s. 212.08(5)(h).
1032	6.  The sales tax exemption for electrical energy provided
1033	in s. 212.08(15).
1034	7.  The jobs credit against the sales tax provided in s.
1035	212.096.
1036	8.  The tax refund for qualified target industries provided
1037	in s. 288.106.
1038	(b)  The following regulatory incentives are available to
1039	eligible businesses:
1040	1.  The governing body of an energy economic zone may use
1041	the comprehensive plan amendment procedures provided in s.
1042	163.32465(3)-(5) for comprehensive plan amendments within the
1043	energy economic zone and the regulatory exceptions for dense
1044	urban land areas as defined in s. 163.3164(34).
1045	2.  Density and intensity bonuses for energy-efficient
1046	development within a designated energy economic zone may not be
1047	calculated as part of the development capacity for purposes of
1048	chapter 163 or rule 9J-5, Florida Administrative Code.
1049	Comprehensive plan amendments relating to energy economic zones
1050	are not subject to the twice-yearly limitation provisions of s.
1051	163.3187(1).
1052	3.  Notwithstanding the provisions of part II of chapter
1053	163 and the rules adopted thereunder, if the application of such
1054	provisions conflicts with the goals of an energy economic zone
1055	created pursuant to this section, the provisions of this section
1056	prevail. Any agency or judicial review of development within the
1057	energy economic zone is limited to the extent to which the
1058	amendment furthers the goals contained in this section.
1059	(c)  Notwithstanding any law to the contrary, a public
1060	utility may grant discounts of up to 50 percent on tariffed
1061	rates for services to small businesses located in an energy
1062	economic zone designated pursuant to this section. Such
1063	discounts may be granted for not more than 5 years. For purposes
1064	of this subsection, the term "public utility" has the same
1065	meaning as in s. 366.02(1).
1066	(d)  Projects located in the energy economic zone shall be
1067	given priority ranking to the extent practicable in the
1068	application and awards process for grants administered by the
1069	Florida Energy and Climate Commission or any other state energy
1070	program, for appropriate economic development programs, or for
1071	grants from other applicable sources such as qualified energy
1072	conservation bonds.
1073	(e)  For purposes of eligibility criteria for the
1074	incentives specified in this subsection, the terms "energy-
1075	efficiency development" and "clean technology industries and
1076	businesses" may include a diverse range of products, services,
1077	and processes that harness renewable materials and energy
1078	sources and reduce the use of natural resources, reduce
1079	greenhouse gas emissions, and result in energy conservation.
1080	(6)  In order for fiscal and regulatory incentives in
1081	subsection (5) to be provided, the local governing body must:
1082	(a)  Certify to the Department of Revenue, the Department
1083	of Community Affairs, and the Office of Tourism, Trade, and
1084	Economic Development the pilot community's developments and
1085	businesses eligible to receive the incentives applicable to the
1086	energy economic zone. Boundaries of the energy economic zone may
1087	be revised by the local governing body upon approval by the
1088	Department of Community Affairs.
1089	(b)  Designate the energy economic zone by ordinance, which
1090	may also include:
1091	1.  Identification of local and state incentives from among
1092	those in subsection (5) which apply within the energy economic
1093	zone.
1094	2.  A description of the clean technology industries and
1095	businesses that will be eligible to receive the incentives.
1096	3.  A description of the Leadership in Energy and
1097	Environmental Design (LEED) standards or the standards of
1098	another professionally adopted green building code applicable to
1099	eligibility for the exemptions provided in s. 212.08(5) for
1100	certain building materials and business property within the
1101	pilot community's energy economic zone.
1102	(7)  Effective July 1, 2011, the total amount of credits,
1103	refunds, and exemptions that may be granted for energy economic
1104	zone incentives pursuant to subsection (5) is $300,000 per
1105	designated energy economic zone in any fiscal year, for a total
1106	maximum allowable amount of $600,000 each year. A credit or
1107	refund that is claimed after each $300,000 limit is reached
1108	shall be disallowed. If the credit or refund limit is not fully
1109	used in any one state fiscal year, the unused amount may be
1110	carried forward for no more than 5 years. Credit that is carried
1111	over may be used in a subsequent year if the tax for that year
1112	exceeds the credit for that year after applying the other
1113	credits and unused credit that were carried over. The local
1114	governing body having jurisdiction over the energy economic zone
1115	is responsible for the tracking of and accounting for the levels
1116	of credits and refunds granted and credit for unused amounts
1117	each year which may be carried over from a previous year. All
1118	credits, refunds, and exemptions shall be reviewed pursuant to
1119	subsection (4).
1120	(8)(a)  Upon application to and approval by the Office of
1121	Tourism, Trade, and Economic Development, an eligible industry
1122	or business located within an energy economic zone may elect to
1123	transfer, in whole or in part, any unused credit granted under
1124	subsection (5), with the exception of the tax credit allowed
1125	under s. 624.5105. An election to transfer any unused tax credit
1126	or refund amount must be made no later than 5 years after the
1127	date the credit is awarded, after which time the credit expires
1128	and may not be used. The Office of Tourism, Trade, and Economic
1129	Development shall notify the Department of Revenue of these
1130	elections and transfers.
1131	(b)  An eligible industry or business located within an
1132	energy economic zone which elects to apply a credit amount
1133	against taxes or refunds remitted under chapter 212 is permitted
1134	a one-time transfer of such unused credits to one transferee. An
1135	eligible industry or business located in an energy economic zone
1136	which elects to apply a credit amount against taxes due under
1137	chapter 220 is permitted a one-time transfer of unused credits
1138	to no more than four transferees, and such transfers must occur
1139	in the same taxable year.
1140	(c)  The transferee is subject to the same rights and
1141	limitations as the industry or business located in an energy
1142	economic zone awarded the tax credit, except that the transferee
1143	may not sell or otherwise transfer the tax credit.
1144	Section 11.  Paragraph (a) of subsection (3) of section
1145	445.003, Florida Statutes, is amended to read:
1146	445.003  Implementation of the federal Workforce Investment
1147	Act of 1998.-
1148	(3)  FUNDING.-
1149	(a)  Title I, Workforce Investment Act of 1998 funds;
1150	Wagner-Peyser funds; and NAFTA/Trade Act funds will be expended
1151	based on the 5-year plan of Workforce Florida, Inc. The plan
1152	shall outline and direct the method used to administer and
1153	coordinate various funds and programs that are operated by
1154	various agencies. The following provisions shall also apply to
1155	these funds:
1156	1.  At least 50 percent of the Title I funds for Adults and
1157	Dislocated Workers which that are passed through to regional
1158	workforce boards shall be allocated to Individual Training
1159	Accounts unless a regional workforce board obtains a waiver from
1160	Workforce Florida, Inc. Tuition and fees qualify as an
1161	Individual Training Account expenditure, as do other programs
1162	developed by regional workforce boards in compliance with
1163	policies of Workforce Florida, Inc.
1164	2.  Fifteen percent of Title I funding shall be retained at
1165	the state level and shall be dedicated to state administration
1166	and used to design, develop, induce, and fund innovative
1167	Individual Training Account pilots, demonstrations, and
1168	programs. Of such funds retained at the state level, $2 million
1169	shall be reserved for the Incumbent Worker Training Program,
1170	created under subparagraph 3. Eligible state administration
1171	costs include the costs of: funding for the board and staff of
1172	Workforce Florida, Inc.; operating fiscal, compliance, and
1173	management accountability systems through Workforce Florida,
1174	Inc.; conducting evaluation and research on workforce
1175	development activities; and providing technical and capacity
1176	building assistance to regions at the direction of Workforce
1177	Florida, Inc. Notwithstanding s. 445.004, such administrative
1178	costs shall not exceed 25 percent of these funds. An amount not
1179	to exceed 75 percent of these funds shall be allocated to
1180	Individual Training Accounts and other workforce development
1181	strategies for other training designed and tailored by Workforce
1182	Florida, Inc., including, but not limited to, programs for
1183	incumbent workers, displaced homemakers, nontraditional
1184	employment, and enterprise zones. Workforce Florida, Inc., shall
1185	design, adopt, and fund Individual Training Accounts for
1186	distressed urban and rural communities.
1187	3.  The Incumbent Worker Training Program is created for
1188	the purpose of providing grant funding for continuing education
1189	and training of incumbent employees at existing Florida
1190	businesses. The program will provide reimbursement grants to
1191	businesses that pay for preapproved, direct, training-related
1192	costs.
1193	a.  The Incumbent Worker Training Program will be
1194	administered by Workforce Florida, Inc. Workforce Florida, Inc.,
1195	at its discretion, may contract with a private business
1196	organization to serve as grant administrator.
1197	b.  To be eligible for the program's grant funding, a
1198	business must have been in operation in Florida for a minimum of
1199	1 year prior to the application for grant funding; have at least
1200	one full-time employee; demonstrate financial viability; and be
1201	current on all state tax obligations. Priority for funding shall
1202	be given to businesses with 25 employees or fewer, businesses in
1203	rural areas, businesses in distressed inner-city areas,
1204	businesses in a qualified targeted industry, businesses whose
1205	grant proposals represent a significant upgrade in employee
1206	skills, businesses in an energy economic zone created pursuant
1207	to s. 377.809, or businesses whose grant proposals represent a
1208	significant layoff avoidance strategy.
1209	c.  All costs reimbursed by the program must be preapproved
1210	by Workforce Florida, Inc., or the grant administrator. The
1211	program will not reimburse businesses for trainee wages, the
1212	purchase of capital equipment, or the purchase of any item or
1213	service that may possibly be used outside the training project.
1214	A business approved for a grant may be reimbursed for
1215	preapproved, direct, training-related costs including tuition;
1216	fees; books and training materials; and overhead or indirect
1217	costs not to exceed 5 percent of the grant amount.
1218	d.  A business that is selected to receive grant funding
1219	must provide a matching contribution to the training project,
1220	including, but not limited to, wages paid to trainees or the
1221	purchase of capital equipment used in the training project; must
1222	sign an agreement with Workforce Florida, Inc., or the grant
1223	administrator to complete the training project as proposed in
1224	the application; must keep accurate records of the project's
1225	implementation process; and must submit monthly or quarterly
1226	reimbursement requests with required documentation.
1227	e.  All Incumbent Worker Training Program grant projects
1228	shall be performance-based with specific measurable performance
1229	outcomes, including completion of the training project and job
1230	retention. Workforce Florida, Inc., or the grant administrator
1231	shall withhold the final payment to the grantee until a final
1232	grant report is submitted and all performance criteria specified
1233	in the grant contract have been achieved.
1234	f.  Workforce Florida, Inc., may establish guidelines
1235	necessary to implement the Incumbent Worker Training Program.
1236	g.  No more than 10 percent of the Incumbent Worker
1237	Training Program's total appropriation may be used for overhead
1238	or indirect purposes.
1239	4.  At least 50 percent of Rapid Response funding shall be
1240	dedicated to Intensive Services Accounts and Individual Training
1241	Accounts for dislocated workers and incumbent workers who are at
1242	risk of dislocation. Workforce Florida, Inc., shall also
1243	maintain an Emergency Preparedness Fund from Rapid Response
1244	funds which will immediately issue Intensive Service Accounts
1245	and Individual Training Accounts as well as other federally
1246	authorized assistance to eligible victims of natural or other
1247	disasters. At the direction of the Governor, for events that
1248	qualify under federal law, these Rapid Response funds shall be
1249	released to regional workforce boards for immediate use. Funding
1250	shall also be dedicated to maintain a unit at the state level to
1251	respond to Rapid Response emergencies around the state, to work
1252	with state emergency management officials, and to work with
1253	regional workforce boards. All Rapid Response funds must be
1254	expended based on a plan developed by Workforce Florida, Inc.,
1255	and approved by the Governor.
1256	Section 12.  Paragraph (h) of subsection (1) of section
1257	220.191, Florida Statutes, is amended to read:
1258	220.191  Capital investment tax credit.-
1259	(1)  DEFINITIONS.-For purposes of this section:
1260	(h)  "Qualifying project" means:
1261	1.  A new or expanding facility in this state which creates
1262	at least 100 new jobs in this state and is in one of the high-
1263	impact sectors identified by Enterprise Florida, Inc., and
1264	certified by the office pursuant to s. 288.108(6), including,
1265	but not limited to, aviation, aerospace, automotive, and silicon
1266	technology industries;
1267	2.  A new or expanded facility in this state which is
1268	engaged in a target industry designated pursuant to the
1269	procedure specified in s. 288.106(2)(u) 288.106(2)(t) and which
1270	is induced by this credit to create or retain at least 1,000
1271	jobs in this state, provided that at least 100 of those jobs are
1272	new, pay an annual average wage of at least 130 percent of the
1273	average private sector wage in the area as defined in s.
1274	288.106(2), and make a cumulative capital investment of at least
1275	$100 million after July 1, 2005. Jobs may be considered retained
1276	only if there is significant evidence that the loss of jobs is
1277	imminent. Notwithstanding subsection (2), annual credits against
1278	the tax imposed by this chapter shall not exceed 50 percent of
1279	the increased annual corporate income tax liability or the
1280	premium tax liability generated by or arising out of a project
1281	qualifying under this subparagraph. A facility that qualifies
1282	under this subparagraph for an annual credit against the tax
1283	imposed by this chapter may take the tax credit for a period not
1284	to exceed 5 years; or
1285	3.  A new or expanded headquarters facility in this state
1286	which locates in an enterprise zone and brownfield area and is
1287	induced by this credit to create at least 1,500 jobs which on
1288	average pay at least 200 percent of the statewide average annual
1289	private sector wage, as published by the Agency for Workforce
1290	Innovation or its successor, and which new or expanded
1291	headquarters facility makes a cumulative capital investment in
1292	this state of at least $250 million.
1293	Section 13.  This act shall take effect July 1, 2011.

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