Florida Senate - 2011                                    SB 1436
       
       
       
       By Senator Ring
       
       
       
       
       32-01010A-11                                          20111436__
    1                        A bill to be entitled                      
    2         An act relating to the tax refund program for
    3         qualified target industry businesses; amending s.
    4         288.106, F.S.; defining and revising terms; revising
    5         eligibility of qualified target industry businesses
    6         for tax refunds; authorizing tax refunds for certain
    7         businesses that make capital investments in a project;
    8         revising application requirements and qualifications
    9         for review of applications by the Office of Tourism,
   10         Trade, and Economic Development; reenacting ss.
   11         159.803(11), 212.098(1)(a), and 220.1896(1)(a), F.S.,
   12         relating to definitions with respect to eligible
   13         projects for private activity bonds in the Florida
   14         First Business allocation pool and eligible businesses
   15         for the Rural Job Tax Credit Program and Jobs for the
   16         Unemployed Tax Credit Program, to incorporate changes
   17         made by the act in references thereto; amending s.
   18         220.191, F.S.; conforming a cross-reference;
   19         reenacting ss. 288.107(1)(e) and (h), 288.1089(4)(c),
   20         and 380.0657(1) and (5), F.S., relating to definitions
   21         with respect to eligible businesses and projects for
   22         brownfield redevelopment bonus refunds, qualifications
   23         for review of applications for the Innovation
   24         Incentive Program, and economic development projects
   25         eligible for an expedited permitting process, to
   26         incorporate changes made by the act in references
   27         thereto; providing an effective date.
   28  
   29  Be It Enacted by the Legislature of the State of Florida:
   30  
   31         Section 1. Subsection (2), paragraph (b) of subsection (3),
   32  and paragraphs (a) and (b) of subsection (4) of section 288.106,
   33  Florida Statutes, are amended to read:
   34         288.106 Tax refund program for qualified target industry
   35  businesses.—
   36         (2) DEFINITIONS.—As used in this section, the term:
   37         (a) “Account” means the Economic Development Incentives
   38  Account within the Economic Development Trust Fund established
   39  under s. 288.095.
   40         (b) “Authorized local economic development agency” means a
   41  public or private entity, including an entity defined in s.
   42  288.075, authorized by a county or municipality to promote the
   43  general business or industrial interests of that county or
   44  municipality.
   45         (c) “Average private sector wage in the area” means the
   46  statewide private sector average wage or the average of all
   47  private sector wages and salaries in the county or in the
   48  standard metropolitan area in which the business is located.
   49         (d) “Business” means an employing unit, as defined in s.
   50  443.036, that is registered for unemployment compensation
   51  purposes with the state agency providing unemployment tax
   52  collection services under contract with the Agency for Workforce
   53  Innovation through an interagency agreement pursuant to s.
   54  443.1316, or a subcategory or division of an employing unit that
   55  is accepted by the state agency providing unemployment tax
   56  collection services as a reporting unit.
   57         (e) “Capital investment” includes real or personal
   58  property.
   59         (f)(e) “Corporate headquarters business” means an
   60  international, national, or regional headquarters office of a
   61  multinational or multistate business enterprise or national
   62  trade association, whether separate from or connected with other
   63  facilities used by such business.
   64         (g)(f) “Director” means the Director of the Office of
   65  Tourism, Trade, and Economic Development.
   66         (h)(g) “Enterprise zone” means an area designated as an
   67  enterprise zone pursuant to s. 290.0065.
   68         (i)(h) “Expansion of an existing business” means the
   69  expansion of an existing Florida business by or through
   70  additions to real and personal property, resulting in a net
   71  increase in employment of not less than 10 percent at such
   72  business or a net increase of capital investment in the business
   73  of not less than 10 percent.
   74         (j)(i) “Fiscal year” means the fiscal year of the state.
   75         (k)(j) “Jobs” means full-time equivalent positions,
   76  including, but not limited to, positions obtained from a
   77  temporary employment agency or employee leasing company or
   78  through a union agreement or coemployment under a professional
   79  employer organization agreement, that result directly from a
   80  project in this state. The term does not include temporary
   81  construction jobs involved with the construction of facilities
   82  for the project or any jobs previously included in any
   83  application for tax refunds under s. 288.1045 or this section.
   84         (l)(k) “Local financial support” means funding from local
   85  sources, public or private, that is paid to the Economic
   86  Development Trust Fund and that is equal to 20 percent of the
   87  annual tax refund for a qualified target industry business. A
   88  qualified target industry business may not provide, directly or
   89  indirectly, more than 5 percent of such funding in any fiscal
   90  year. The sources of such funding may not include, directly or
   91  indirectly, state funds appropriated from the General Revenue
   92  Fund or any state trust fund, excluding tax revenues shared with
   93  local governments pursuant to law.
   94         (m)(l) “Local financial support exemption option” means the
   95  option to exercise an exemption from the local financial support
   96  requirement available to any applicant whose project is located
   97  in a brownfield area, a rural city, or a rural community. Any
   98  applicant that exercises this option is not eligible for more
   99  than 80 percent of the total tax refunds allowed such applicant
  100  under this section.
  101         (n) “NAICS code” means the corresponding industry code of
  102  the North American Industry Classification System published by
  103  the United States Office of Management and Budget, Executive
  104  Office of the President.
  105         (o)(m) “New business” means a business that applies for a
  106  tax refund under this section before beginning operations in
  107  this state and that is a legal entity separate from any other
  108  commercial or industrial operations owned by the same business.
  109         (p)(n) “Office” means the Office of Tourism, Trade, and
  110  Economic Development.
  111         (q)(o) “Project” means the creation of a new business or
  112  expansion of an existing business.
  113         (r)(p) “Qualified target industry business” means a target
  114  industry business approved by the office to be eligible for tax
  115  refunds under this section.
  116         (s)(q) “Return on investment” means the gain in state
  117  revenues as a percentage of the state’s investment. The state’s
  118  investment includes state grants, tax exemptions, tax refunds,
  119  tax credits, and other state incentives.
  120         (t)(r) “Rural city” means a city having a population of
  121  10,000 or fewer, or a city having a population of greater than
  122  10,000 but fewer than 20,000 that has been determined by the
  123  office to have economic characteristics such as, but not limited
  124  to, a significant percentage of residents on public assistance,
  125  a significant percentage of residents with income below the
  126  poverty level, or a significant percentage of the city’s
  127  employment base in agriculture-related industries.
  128         (u)(s) “Rural community” means:
  129         1. A county having a population of 75,000 or fewer.
  130         2. A county having a population of 125,000 or fewer that is
  131  contiguous to a county having a population of 75,000 or fewer.
  132         3. A municipality within a county described in subparagraph
  133  1. or subparagraph 2.
  134  
  135  For purposes of this paragraph, population shall be determined
  136  in accordance with the most recent official estimate pursuant to
  137  s. 186.901.
  138         (v)(t) “Target industry business” means a corporate
  139  headquarters business or any business that is engaged in one of
  140  the target industries identified pursuant to the following
  141  criteria developed by the office in consultation with Enterprise
  142  Florida, Inc.:
  143         1. Future growth.—Industry forecasts should indicate strong
  144  expectation for future growth in both employment and output,
  145  according to the most recent available data. Special
  146  consideration should be given to businesses that export goods
  147  to, or provide services in, international markets, and
  148  businesses that replace domestic and international imports of
  149  goods or services, and businesses within NAICS code 31, 32, or
  150  33.
  151         2. Stability.—The industry should not be subject to
  152  periodic layoffs, whether due to seasonality or sensitivity to
  153  volatile economic variables such as weather. The industry should
  154  also be relatively resistant to recession, so that the demand
  155  for products of this industry is not typically subject to
  156  decline during an economic downturn.
  157         3. High wage.—The industry should pay relatively high wages
  158  compared to statewide or area averages.
  159         4. Market and resource independent.—The location of
  160  industry businesses should not be dependent on Florida markets
  161  or resources as indicated by industry analysis, except for
  162  businesses in the renewable energy industry.
  163         5. Industrial base diversification and strengthening.—The
  164  industry should contribute toward expanding or diversifying the
  165  state’s or area’s economic base, as indicated by analysis of
  166  employment and output shares compared to national and regional
  167  trends. Special consideration should be given to industries that
  168  strengthen regional economies by adding value to basic products
  169  or building regional industrial clusters as indicated by
  170  industry analysis. Special consideration should also be given to
  171  the development of strong industrial clusters that include
  172  defense and homeland security businesses.
  173         6. Economic benefits.—The industry is expected to have
  174  strong positive impacts on or benefits to the state or regional
  175  economies.
  176  
  177  The term does not include any business engaged in retail
  178  industry activities; any electrical utility company; any
  179  phosphate or other solid minerals severance, mining, or
  180  processing operation; any oil or gas exploration or production
  181  operation; or any business subject to regulation by the Division
  182  of Hotels and Restaurants of the Department of Business and
  183  Professional Regulation. Any business within NAICS code 5611 or
  184  5614, office administrative services and business support
  185  services, respectively, may be considered a target industry
  186  business only after the local governing body and Enterprise
  187  Florida, Inc., make a determination that the community where the
  188  business may locate has conditions affecting the fiscal and
  189  economic viability of the local community or area, including but
  190  not limited to, factors such as low per capita income, high
  191  unemployment, high underemployment, and a lack of year-round
  192  stable employment opportunities, and such conditions may be
  193  improved by the location of such a business to the community. By
  194  January 1 of every 3rd year, beginning January 1, 2011, the
  195  office, in consultation with Enterprise Florida, Inc., economic
  196  development organizations, the State University System, local
  197  governments, employee and employer organizations, market
  198  analysts, and economists, shall review and, as appropriate,
  199  revise the list of such target industries and submit the list to
  200  the Governor, the President of the Senate, and the Speaker of
  201  the House of Representatives.
  202         (w)(u) “Taxable year” means taxable year as defined in s.
  203  220.03(1)(y).
  204         (3) TAX REFUND; ELIGIBLE AMOUNTS.—
  205         (b)1. Upon approval by the office, a qualified target
  206  industry business shall be allowed tax refund payments equal to
  207  $3,000 multiplied by the number of jobs specified in the tax
  208  refund agreement under subparagraph (5)(a)1., or equal to $6,000
  209  multiplied by the number of jobs if the project is located in a
  210  rural community or an enterprise zone.
  211         2. A qualified target industry business shall be allowed
  212  additional tax refund payments equal to $1,000 multiplied by the
  213  number of jobs specified in the tax refund agreement under
  214  subparagraph (5)(a)1. if such jobs pay an annual average wage of
  215  at least 150 percent of the average private sector wage in the
  216  area, or equal to $2,000 multiplied by the number of jobs if
  217  such jobs pay an annual average wage of at least 200 percent of
  218  the average private sector wage in the area.
  219         3. A qualified target industry business shall be allowed
  220  tax refund payments in addition to the other payments authorized
  221  in this paragraph equal to $1,000 multiplied by the number of
  222  jobs specified in the tax refund agreement under subparagraph
  223  (5)(a)1. if the local financial support is equal to that of the
  224  state’s incentive award under subparagraph 1.
  225         4. A qualified target industry business within NAICS code
  226  31, 32, or 33 shall be allowed tax refund payments equal to
  227  $3,000 for every $30,000 of capital investment made in a
  228  project, not to exceed an aggregate total of $500,000 of such
  229  payments for the project under this subparagraph.
  230         5.4. In addition to the other tax refund payments
  231  authorized in this paragraph, a qualified target industry
  232  business shall be allowed a tax refund payment equal to $2,000
  233  multiplied by the number of jobs specified in the tax refund
  234  agreement under subparagraph (5)(a)1. if the business:
  235         a. Falls within one of the high-impact sectors designated
  236  under s. 288.108; or
  237         b. Increases exports of its goods through a seaport or
  238  airport in the state by at least 10 percent in value or tonnage
  239  in each of the years that the business receives a tax refund
  240  under this section. For purposes of this sub-subparagraph,
  241  seaports in the state are limited to the ports of Jacksonville,
  242  Tampa, Port Everglades, Miami, Port Canaveral, Ft. Pierce, Palm
  243  Beach, Port Manatee, Port St. Joe, Panama City, St. Petersburg,
  244  Pensacola, Fernandina, and Key West.
  245         (4) APPLICATION AND APPROVAL PROCESS.—
  246         (a) To apply for certification as a qualified target
  247  industry business under this section, the business must file an
  248  application with the office before the business decides to
  249  locate in this state or before the business decides to expand
  250  its existing operations in this state. The application must
  251  include, but need not be limited to, the following information:
  252         1. The applicant’s federal employer identification number
  253  and, if applicable, state sales tax registration number.
  254         2. The proposed permanent location of the applicant’s
  255  facility in this state at which the project is to be located.
  256         3. A description of the type of business activity or
  257  product covered by the project, including a minimum of a five
  258  digit NAICS code for all activities included in the project. As
  259  used in this paragraph, “NAICS” means those classifications
  260  contained in the North American Industry Classification System,
  261  as published in 2007 by the Office of Management and Budget,
  262  Executive Office of the President, and updated periodically.
  263         4. The proposed number of net new full-time equivalent
  264  Florida jobs at the qualified target industry business as of
  265  December 31 of each year included in the project and the average
  266  wage of those jobs. If more than one type of business activity
  267  or product is included in the project, the number of jobs and
  268  average wage for those jobs must be separately stated for each
  269  type of business activity or product.
  270         5. The total number of full-time equivalent employees
  271  employed by the applicant in this state, if applicable.
  272         6. The proposed amount of capital investment to be made
  273  each year until the project’s completion.
  274         7.6. The anticipated commencement date of the project.
  275         8.7. A brief statement explaining the role that the
  276  estimated tax refunds to be requested will play in the decision
  277  of the applicant to locate or expand in this state.
  278         9.8. An estimate of the proportion of the sales resulting
  279  from the project that will be made outside this state.
  280         10.9. An estimate of the proportion of the cost of the
  281  machinery and equipment, and any other resources necessary in
  282  the development of its product or service, to be used by the
  283  business in its Florida operations which will be purchased
  284  outside this state.
  285         11.10. A resolution adopted by the governing board of the
  286  county or municipality in which the project will be located,
  287  which resolution recommends that the project be approved as a
  288  qualified target industry business and specifies that the
  289  commitments of local financial support necessary for the target
  290  industry business exist. Before the passage of such resolution,
  291  the office may also accept an official letter from an authorized
  292  local economic development agency that endorses the proposed
  293  target industry project and pledges that sources of local
  294  financial support for such project exist. For the purposes of
  295  making pledges of local financial support under this
  296  subparagraph, the authorized local economic development agency
  297  shall be officially designated by the passage of a one-time
  298  resolution by the local governing board.
  299         12.11. Any additional information requested by the office.
  300         (b) To qualify for review by the office, the application of
  301  a target industry business must propose a capital investment in
  302  the project of at least $500,000 or, at a minimum, establish the
  303  following to the satisfaction of the office:
  304         1.a. The jobs proposed to be created under the application,
  305  pursuant to subparagraph (a)4., must pay an estimated annual
  306  average wage equaling at least 115 percent of the average
  307  private sector wage in the area where the business is to be
  308  located or the statewide private sector average wage. The
  309  governing board of the county where the qualified target
  310  industry business is to be located shall notify the office and
  311  Enterprise Florida, Inc., which calculation of the average
  312  private sector wage in the area must be used as the basis for
  313  the business’s wage commitment. In determining the average
  314  annual wage, the office shall include only new proposed jobs,
  315  and wages for existing jobs shall be excluded from this
  316  calculation.
  317         b. The office may waive the average wage requirement at the
  318  request of the local governing body recommending the project and
  319  Enterprise Florida, Inc. The office may waive the wage
  320  requirement for a project located in a brownfield area
  321  designated under s. 376.80, in a rural city, in a rural
  322  community, in an enterprise zone, or for a manufacturing project
  323  at any location in the state if the jobs proposed to be created
  324  pay an estimated annual average wage equaling at least 100
  325  percent of the average private sector wage in the area where the
  326  business is to be located, only if the merits of the individual
  327  project or the specific circumstances in the community in
  328  relationship to the project warrant such action. If the local
  329  governing body and Enterprise Florida, Inc., make such a
  330  recommendation, it must be transmitted in writing, and the
  331  specific justification for the waiver recommendation must be
  332  explained. If the office elects to waive the wage requirement,
  333  the waiver must be stated in writing, and the reasons for
  334  granting the waiver must be explained.
  335         2. The target industry business’s project must result in
  336  the creation of at least 10 jobs at the project and, in the case
  337  of an expansion of an existing business, must result in a net
  338  increase in employment of at least 10 percent at the business.
  339  At the request of the local governing body recommending the
  340  project and Enterprise Florida, Inc., the office may waive this
  341  requirement for a business in a rural community or enterprise
  342  zone if the merits of the individual project or the specific
  343  circumstances in the community in relationship to the project
  344  warrant such action. If the local governing body and Enterprise
  345  Florida, Inc., make such a request, the request must be
  346  transmitted in writing, and the specific justification for the
  347  request must be explained. If the office elects to grant the
  348  request, the grant must be stated in writing, and the reason for
  349  granting the request must be explained.
  350         3. The business activity or product for the applicant’s
  351  project must be within an industry identified by the office as a
  352  target industry business that contributes to the economic growth
  353  of the state and the area in which the business is located, that
  354  produces a higher standard of living for residents of this state
  355  in the new global economy, or that can be shown to make an
  356  equivalent contribution to the area’s and state’s economic
  357  progress.
  358         Section 2. For the purpose of incorporating the amendment
  359  made by this act to section 288.106, Florida Statutes, in a
  360  reference thereto, subsection (11) of section 159.803, Florida
  361  Statutes, is reenacted to read:
  362         159.803 Definitions.—As used in this part, the term:
  363         (11) “Florida First Business project” means any project
  364  which is certified by the Office of Tourism, Trade, and Economic
  365  Development as eligible to receive an allocation from the
  366  Florida First Business allocation pool established pursuant to
  367  s. 159.8083. The Office of Tourism, Trade, and Economic
  368  Development may certify those projects meeting the criteria set
  369  forth in s. 288.106(4)(b) or any project providing a substantial
  370  economic benefit to this state.
  371         Section 3. For the purpose of incorporating the amendment
  372  made by this act to section 288.106, Florida Statutes, in a
  373  reference thereto, paragraph (a) of subsection (1) of section
  374  212.098, Florida Statutes, is reenacted to read:
  375         212.098 Rural Job Tax Credit Program.—
  376         (1) As used in this section, the term:
  377         (a) “Eligible business” means any sole proprietorship,
  378  firm, partnership, or corporation that is located in a qualified
  379  county and is predominantly engaged in, or is headquarters for a
  380  business predominantly engaged in, activities usually provided
  381  for consideration by firms classified within the following
  382  standard industrial classifications: SIC 01-SIC 09 (agriculture,
  383  forestry, and fishing); SIC 20-SIC 39 (manufacturing); SIC 422
  384  (public warehousing and storage); SIC 70 (hotels and other
  385  lodging places); SIC 7391 (research and development); SIC 781
  386  (motion picture production and allied services); SIC 7992
  387  (public golf courses); SIC 7996 (amusement parks); and a
  388  targeted industry eligible for the qualified target industry
  389  business tax refund under s. 288.106. A call center or similar
  390  customer service operation that services a multistate market or
  391  an international market is also an eligible business. In
  392  addition, the Office of Tourism, Trade, and Economic Development
  393  may, as part of its final budget request submitted pursuant to
  394  s. 216.023, recommend additions to or deletions from the list of
  395  standard industrial classifications used to determine an
  396  eligible business, and the Legislature may implement such
  397  recommendations. Excluded from eligible receipts are receipts
  398  from retail sales, except such receipts for hotels and other
  399  lodging places classified in SIC 70, public golf courses in SIC
  400  7992, and amusement parks in SIC 7996. For purposes of this
  401  paragraph, the term “predominantly” means that more than 50
  402  percent of the business’s gross receipts from all sources is
  403  generated by those activities usually provided for consideration
  404  by firms in the specified standard industrial classification.
  405  The determination of whether the business is located in a
  406  qualified county and the tier ranking of that county must be
  407  based on the date of application for the credit under this
  408  section. Commonly owned and controlled entities are to be
  409  considered a single business entity.
  410         Section 4. For the purpose of incorporating the amendment
  411  made by this act to section 288.106, Florida Statutes, in a
  412  reference thereto, paragraph (a) of subsection (1) of section
  413  220.1896, Florida Statutes, is reenacted to read:
  414         220.1896 Jobs for the Unemployed Tax Credit Program.—
  415         (1) As used in this section, the term:
  416         (a) “Eligible business” means any target industry business
  417  as defined in s. 288.106(2) which is subject to the tax imposed
  418  by this chapter. The eligible business does not have to be
  419  certified to receive the Qualified Target Industry Tax Refund
  420  Incentive under s. 288.106 in order to receive the tax credit
  421  available under this section.
  422         Section 5. Paragraph (h) of subsection (1) of section
  423  220.191, Florida Statutes, is amended to read:
  424         220.191 Capital investment tax credit.—
  425         (1) DEFINITIONS.—For purposes of this section:
  426         (h) “Qualifying project” means:
  427         1. A new or expanding facility in this state which creates
  428  at least 100 new jobs in this state and is in one of the high
  429  impact sectors identified by Enterprise Florida, Inc., and
  430  certified by the office pursuant to s. 288.108(6), including,
  431  but not limited to, aviation, aerospace, automotive, and silicon
  432  technology industries;
  433         2. A new or expanded facility in this state which is
  434  engaged in a target industry designated pursuant to the
  435  procedure specified in s. 288.106(2)(v)(t) and which is induced
  436  by this credit to create or retain at least 1,000 jobs in this
  437  state, provided that at least 100 of those jobs are new, pay an
  438  annual average wage of at least 130 percent of the average
  439  private sector wage in the area as defined in s. 288.106(2), and
  440  make a cumulative capital investment of at least $100 million
  441  after July 1, 2005. Jobs may be considered retained only if
  442  there is significant evidence that the loss of jobs is imminent.
  443  Notwithstanding subsection (2), annual credits against the tax
  444  imposed by this chapter shall not exceed 50 percent of the
  445  increased annual corporate income tax liability or the premium
  446  tax liability generated by or arising out of a project
  447  qualifying under this subparagraph. A facility that qualifies
  448  under this subparagraph for an annual credit against the tax
  449  imposed by this chapter may take the tax credit for a period not
  450  to exceed 5 years; or
  451         3. A new or expanded headquarters facility in this state
  452  which locates in an enterprise zone and brownfield area and is
  453  induced by this credit to create at least 1,500 jobs which on
  454  average pay at least 200 percent of the statewide average annual
  455  private sector wage, as published by the Agency for Workforce
  456  Innovation or its successor, and which new or expanded
  457  headquarters facility makes a cumulative capital investment in
  458  this state of at least $250 million.
  459         Section 6. For the purpose of incorporating the amendment
  460  made by this act to section 288.106, Florida Statutes, in
  461  references thereto, paragraphs (e) and (h) of subsection (1) of
  462  section 288.107, Florida Statutes, are reenacted to read:
  463         288.107 Brownfield redevelopment bonus refunds.—
  464         (1) DEFINITIONS.—As used in this section:
  465         (e) “Eligible business” means:
  466         1. A qualified target industry business as defined in s.
  467  288.106(2); or
  468         2. A business that can demonstrate a fixed capital
  469  investment of at least $2 million in mixed-use business
  470  activities, including multiunit housing, commercial, retail, and
  471  industrial in brownfield areas, or at least $500,000 in
  472  brownfield areas that do not require site cleanup, and that
  473  provides benefits to its employees.
  474         (h) “Project” means the creation of a new business or the
  475  expansion of an existing business as defined in s. 288.106.
  476         Section 7. For the purpose of incorporating the amendment
  477  made by this act to section 288.106, Florida Statutes, in a
  478  reference thereto, paragraph (c) of subsection (4) of section
  479  288.1089, Florida Statutes, is reenacted to read:
  480         288.1089 Innovation Incentive Program.—
  481         (4) To qualify for review by the office, the applicant
  482  must, at a minimum, establish the following to the satisfaction
  483  of Enterprise Florida, Inc., and the office:
  484         (c) An innovation business project in this state, other
  485  than a research and development project, must:
  486         1.a. Result in the creation of at least 1,000 direct, new
  487  jobs at the business; or
  488         b. Result in the creation of at least 500 direct, new jobs
  489  if the project is located in a rural area, a brownfield area, or
  490  an enterprise zone.
  491         2. Have an activity or product that is within an industry
  492  that is designated as a target industry business under s.
  493  288.106 or a designated sector under s. 288.108.
  494         3.a. Have a cumulative investment of at least $500 million
  495  within a 5-year period; or
  496         b. Have a cumulative investment that exceeds $250 million
  497  within a 10-year period if the project is located in a rural
  498  area, brownfield area, or an enterprise zone.
  499         4. Be provided with a one-to-one match from the local
  500  community. The match requirement may be reduced or waived in
  501  rural areas of critical economic concern or reduced in rural
  502  areas, brownfield areas, and enterprise zones.
  503         Section 8. For the purpose of incorporating the amendment
  504  made by this act to section 288.106, Florida Statutes, in
  505  references thereto, subsections (1) and (5) of section 380.0657,
  506  Florida Statutes, are reenacted to read:
  507         380.0657 Expedited permitting process for economic
  508  development projects.—
  509         (1) The Department of Environmental Protection and, as
  510  appropriate, the water management districts created under
  511  chapter 373 shall adopt programs to expedite the processing of
  512  wetland resource and environmental resource permits for economic
  513  development projects that have been identified by a municipality
  514  or county as meeting the definition of target industry
  515  businesses under s. 288.106, with the exception of those
  516  projects requiring approval by the Board of Trustees of the
  517  Internal Improvement Trust Fund.
  518         (5) Notwithstanding the provisions of this section, permit
  519  applications for projects to be located in a charter county that
  520  has a population of 1.2 million or more and has entered into a
  521  delegation agreement with the Department of Environmental
  522  Protection or the applicable water management district to
  523  process environmental resource permits, wetland resource
  524  management permits, or surface water management permits pursuant
  525  to chapter 373 are eligible for expedited permitting under this
  526  section only upon designation by resolution of the charter
  527  county’s governing board. Before the governing board decides
  528  that a project is eligible for expedited permitting, it may
  529  require the county’s economic development agency, or such other
  530  agency that provides advice to the governing board on economic
  531  matters, to review and recommend whether the project meets the
  532  definition of a target industry business as defined in s.
  533  288.106 and to identify the tangible benefits and impacts of the
  534  project. The governing board’s decision shall be made without
  535  consideration of the project’s geographic location within the
  536  charter county. If the governing board designates the project as
  537  a target industry business, the permit application for the
  538  project shall be approved or denied within the timeframe
  539  provided in subsection (4).
  540         Section 9. This act shall take effect July 1, 2011.