Florida Senate - 2016              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. CS for SB 1646
       
       
       
       
       
                               Ì747054*Î747054                          
       
       576-03405B-16                                                   
       Proposed Committee Substitute by the Committee on Appropriations
    1                        A bill to be entitled                      
    2         An act relating to economic development; amending s.
    3         20.60, F.S.; requiring the Department of Economic
    4         Opportunity to contract with a direct-support
    5         organization to promote the sports industry and the
    6         participation of residents in certain athletic
    7         competitions in this state and to promote the state as
    8         a host for certain athletic competitions; amending s.
    9         177.031, F.S.; revising the term “subdivision”;
   10         amending s. 196.1995, F.S.; providing that replacement
   11         or refreshment of datacenter equipment is exempt from
   12         ad valorem taxation under certain circumstances;
   13         amending s. 220.191, F.S.; revising the definition of
   14         the term “cumulative capital investment”; deleting an
   15         obsolete provision; conforming a cross-reference;
   16         amending s. 288.0001, F.S.; conforming cross
   17         references; requiring the Office of Economic and
   18         Demographic Research and the Office of Program Policy
   19         Analysis and Government Accountability to provide a
   20         detailed analysis of the retention of Major League
   21         Baseball spring training baseball franchises; amending
   22         s. 288.005, F.S.; defining the term “average private
   23         sector wage in the area”; revising the definition of
   24         the term “economic benefits”; amending s. 288.047,
   25         F.S.; revising purposes of the Quick-Response Training
   26         Program; specifying requirements and limitations with
   27         respect to the approval of applications, the execution
   28         of agreements, and reimbursement amounts under the
   29         program; requiring the Department of Economic
   30         Opportunity to transfer funds to CareerSource Florida,
   31         Inc., if certain conditions exist; eliminating a
   32         required set aside of funds appropriated to the
   33         program; authorizing, rather than requiring, an
   34         educational institution receiving program funding to
   35         be included in the grant agreement prepared by
   36         CareerSource Florida, Inc.; authorizing certain
   37         matching contributions to be counted toward the
   38         private sector support of Enterprise Florida, Inc.;
   39         amending s. 288.061, F.S.; requiring the Department of
   40         Economic Opportunity to prescribe a specified
   41         application form; requiring the incentive application
   42         to include specified information; requiring the
   43         department to review such applications under certain
   44         circumstances; requiring the Office of Economic and
   45         Demographic Research to include certain guidelines for
   46         the calculation of economic benefits; providing
   47         requirements for an amended definition by the office;
   48         prohibiting the department from attributing to a
   49         business certain investments for specified purposes;
   50         requiring the department to consider certain
   51         investments for specified purposes; requiring the
   52         department’s evaluation of the application to include
   53         specified information; requiring the executive
   54         director of the department to provide a recommendation
   55         to the Governor during a specified timeframe for
   56         certain projects; providing requirements for certain
   57         recommendations; requiring the department and the
   58         applicant to enter into an agreement or a contract;
   59         providing requirements for the contract or agreement;
   60         prohibiting the department from entering into an
   61         agreement or a contract that has a term of longer than
   62         10 years; authorizing the department to enter into a
   63         successive agreement or contract for a specified
   64         project under certain circumstances; providing
   65         applicability; requiring the department to provide
   66         specified notice to the Legislature upon the final
   67         execution of each contract or agreement; requiring the
   68         return of funds under certain circumstances; amending
   69         s. 288.076, F.S.; revising definitions; conforming
   70         cross-references; providing requirements for
   71         information that the department is required to publish
   72         on a certain website; amending s. 288.095, F.S.;
   73         conforming provisions to changes made by the act;
   74         providing that moneys credited to the Economic
   75         Development Trust Fund Account consist of specified
   76         funds; providing that any balance in the account at
   77         the end of the fiscal year remains in the account and
   78         are available for carrying out the purposes of the
   79         account; creating the Florida Enterprise Fund Account;
   80         providing that moneys credited to the Florida
   81         Enterprise Fund Account consist of specified funds;
   82         providing that any balance in the account at the end
   83         of the fiscal year remains in the account and are
   84         available for carrying out the purposes of the
   85         account; requiring the department to submit certain
   86         information to the Legislature; creating the Quick
   87         Action Closing Fund Escrow Account; providing the
   88         composition of the account; restricting the usage of
   89         moneys in the escrow account to specified payments;
   90         requiring specified funds to be deposited by the
   91         department in the State Economic Enhancement and
   92         Development Trust Funds within a specified period;
   93         requiring funds in the escrow account to be managed
   94         under specified investment practices; requiring that
   95         the funds be made available to make specified
   96         payments; requiring the department to transfer
   97         interest earnings on a quarterly basis to the State
   98         Economic Enhancement and Development Trust Fund;
   99         amending s. 288.1045, F.S.; deleting the definition of
  100         the term “average wage in the area”; revising the
  101         application process for the qualified defense
  102         contractor and space flight business tax refund
  103         program; authorizing a business to receive an approved
  104         refund if the business fails to submit certain
  105         documentation under certain circumstances; extending
  106         an expiration date; conforming provisions to changes
  107         made by the act; amending s. 288.106, F.S.; deleting
  108         the definition of the term “average private sector
  109         wage in the area”; revising terms; revising the
  110         application process for the tax refund program for
  111         qualified target industry businesses; removing
  112         provisions regarding economic recovery extensions of
  113         certain tax refund agreements; making technical
  114         changes; providing that certain incentive payments are
  115         not repayment of actual taxes paid; providing that
  116         actual taxes paid limit the amount of incentive
  117         payments a business may receive; amending s. 288.108,
  118         F.S.; revising definitions; requiring a certain
  119         economic benefit ratio; authorizing the Governor to
  120         approve certain grants without consulting the
  121         Legislature; requiring the Governor to provide written
  122         descriptions and evaluations to the Legislature under
  123         certain circumstances; requiring the Executive Office
  124         of the Governor to take certain action upon the
  125         Legislature’s timely advice; providing requirements
  126         for amendments, modifications, or extensions of
  127         certain contracts; requiring the department to
  128         validate certain performance and to report such
  129         validation; requiring the agreement to include certain
  130         information; conforming provisions to changes made by
  131         the act; amending s. 288.1088, F.S.; renaming the
  132         Quick Action Closing Fund as the Florida Enterprise
  133         Program; revising the requirements for projects
  134         eligible for receipt of funds from the fund; requiring
  135         local financial support; defining a term; requiring a
  136         certain waiver request to be transmitted in writing to
  137         the department with an explanation of the specific
  138         justification for the request; requiring the Governor
  139         to provide written descriptions and evaluations to the
  140         Legislature under certain circumstances; requiring the
  141         Executive Office of the Governor to take certain
  142         action upon the Legislature’s timely advice; providing
  143         requirements for amendments, modifications, or
  144         extensions of certain contracts; prohibiting the
  145         payment of moneys from the fund to a business until
  146         the scheduled goals have been achieved; revising the
  147         information that must be included in a contract that
  148         sets forth the conditions for payments of moneys from
  149         the fund; conforming provisions to changes made by the
  150         act; amending s. 288.1089, F.S.; deleting the
  151         definition of the term “average private sector wage”;
  152         conforming provisions to changes made by the act;
  153         providing requirements for the waiver of certain
  154         requirements for research and development projects,
  155         innovation business projects, and alternative and
  156         renewable energy projects; requiring the department to
  157         provide certain recommendations to the Governor;
  158         authorizing the Governor to approve certain grants
  159         without consulting the Legislature; requiring the
  160         Governor to provide written descriptions and
  161         evaluations to the Legislature under certain
  162         circumstances; requiring the Executive Office of the
  163         Governor to take certain action upon the Legislature’s
  164         timely advice; providing requirements for amendments,
  165         modifications, or extensions of certain contracts;
  166         revising the information that must be included in a
  167         contract that sets forth the conditions for payments
  168         of moneys from the fund; conforming provisions to
  169         changes made by the act; amending s. 288.1097, F.S.;
  170         authorizing a qualified job training organization to
  171         participate in a self-insurance fund; amending s.
  172         288.11625, F.S.; requiring applications to be
  173         certified by the department for distributions, rather
  174         than approved by the Legislature; conforming
  175         provisions to changes made by the act; deleting
  176         obsolete provisions; providing applicability;
  177         repealing s. 288.1169, F.S., relating to state agency
  178         funding of the International Game Fish Association
  179         World Center facility; reviving, reenacting, and
  180         amending s. 288.1229, F.S., relating to the promotion
  181         and development of sports-related industries and
  182         amateur athletics; requiring the department to create
  183         a direct-support organization to assist the department
  184         in certain promotion and development; naming the
  185         direct support organization the Florida Sports
  186         Foundation; specifying the purpose of the foundation;
  187         specifying requirements for the foundation, including
  188         appointment of a governing board; requiring that the
  189         foundation operate under written contract with the
  190         department; specifying provisions that must be
  191         included in the contract; providing that the
  192         department may allow the foundation to use certain
  193         facilities, personnel, and services if it complies
  194         with certain provisions; requiring an annual financial
  195         audit of the foundation; specifying duties of the
  196         foundation; deleting residency requirements for
  197         participants of the Sunshine State Games and Florida
  198         Senior Games; deleting certain competition
  199         requirements; conforming provisions to changes made by
  200         the act; amending s. 288.125, F.S.; revising the
  201         applicability of the term “entertainment industry”;
  202         renumbering and amending s. 288.1251, F.S.; renaming
  203         the Office of Film and Entertainment within the
  204         department as the Division of Film and Entertainment
  205         within Enterprise Florida, Inc.; requiring the
  206         division to serve as a liaison between the
  207         entertainment industry and other agencies,
  208         commissions, and organizations; requiring the
  209         president of Enterprise Florida, Inc., to appoint the
  210         film and entertainment commissioner within a specified
  211         period of time; revising the requirements of the
  212         division’s strategic plan; renumbering and amending s.
  213         288.1252, F.S.; revising the powers and duties of the
  214         Florida Film and Entertainment Advisory Council;
  215         revising council membership; conforming provisions to
  216         changes made by the act; renumbering and amending s.
  217         288.1253, F.S.; prohibiting the division and its
  218         employees and representatives from accepting specified
  219         accommodations, goods, or services from specified
  220         parties; providing that a person who accepts any such
  221         goods or services is subject to specified penalties;
  222         conforming provisions to changes made by the act;
  223         amending s. 288.1254, F.S.; revising the date of
  224         repeal; authorizing, an award of credits after April
  225         1, 2016, under certain conditions; requiring the
  226         department to make a determination by a date certain;
  227         requiring the department to publish periodic reports;
  228         prohibiting the award of tax credits after July 1,
  229         2017; requiring the Department of Revenue to deny
  230         certain credits received on or after certain dates;
  231         creating s. 288.1256, F.S.; creating the Entertainment
  232         Action Fund within the Department of Economic
  233         Opportunity; defining terms; authorizing a production
  234         company to apply for funds from the Entertainment
  235         Action Fund in certain circumstances; requiring the
  236         division to review and evaluate applications to
  237         determine the eligibility of each project; requiring
  238         the division to select projects that maximize the
  239         return to the state; requiring certain criteria to be
  240         considered by the division; requiring a production
  241         company to have financing for a project before it
  242         applies for action funds; requiring the department to
  243         prescribe a form for an application with specified
  244         information; requiring that the division and the
  245         department make a recommendation to the Governor to
  246         approve or deny an award within a specified timeframe
  247         after the completion of the review and evaluation;
  248         providing that an award of funds may not constitute
  249         more than a specified percentage of qualified
  250         expenditures in this state; prohibiting the use of
  251         such funds to pay wages to nonresidents; requiring a
  252         production to start within a specified period after it
  253         is approved by the Governor; requiring that the
  254         recommendation include performance conditions that the
  255         project must meet to obtain funds; authorizing the
  256         Governor to approve certain awards without consulting
  257         the Legislature; requiring the Governor to provide
  258         written descriptions and evaluations to the
  259         Legislature under certain circumstances; requiring the
  260         Executive Office of the Governor to take certain
  261         action upon the Legislature’s timely advice; providing
  262         requirements for amendments, modifications, or
  263         extensions of certain contracts; revising the
  264         information that must be included in a contract that
  265         sets forth the conditions for payments of moneys from
  266         the fund; requiring the department and the production
  267         company to enter into a specified agreement after
  268         approval by the Governor; requiring that the agreement
  269         be finalized and signed by an authorized officer of
  270         the production company within a specified period after
  271         approval by the Governor; prohibiting an approved
  272         production company from simultaneously receiving
  273         specified benefits for the same production; requiring
  274         that the department validate contractor performance
  275         and report such validation in the annual report;
  276         prohibiting the department from approving awards in
  277         excess of the amount appropriated for a fiscal year;
  278         requiring the department to maintain a schedule of
  279         funds; prohibiting the department or division from
  280         accepting applications or conditionally committing
  281         funds under certain circumstances; providing that a
  282         production company that submits fraudulent information
  283         is liable for reimbursement of specified costs;
  284         providing a penalty; prohibiting the department or
  285         division from waiving any provision or providing an
  286         extension of time to meet specified requirements;
  287         providing an expiration date; amending s. 288.1258,
  288         F.S.; conforming provisions to changes made by the
  289         act; prohibiting an approved production company from
  290         simultaneously receiving benefits under specified
  291         provisions for the same production; requiring the
  292         department to develop a standardized application form
  293         in cooperation with the division and other agencies;
  294         requiring the production company to submit aggregate
  295         data on specified topics; authorizing a production
  296         company to renew its certificate of exemption for a
  297         specified period; amending s. 288.901, F.S.; revising
  298         the members of the board of directors of Enterprise
  299         Florida, Inc.; amending s. 288.907 , F.S.; requiring
  300         reporting on the number of jobs that provide health
  301         benefits to employees; requiring reporting on
  302         amendments, modifications, or extensions of certain
  303         contracts; amending s. 288.92, F.S.; revising the
  304         required divisions within Enterprise Florida, Inc.;
  305         amending s. 288.980, F.S.; authorizing grant awards
  306         for activities that grow the economy of a defense
  307         dependent community; making technical changes;
  308         amending s. 288.9937, F.S.; requiring the Office of
  309         Program Policy Analysis and Government Accountability
  310         to analyze and evaluate certain programs for a
  311         specified period; requiring the Office of Economic and
  312         Demographic Research to determine the economic
  313         benefits of certain programs; requiring the Office of
  314         Program Policy Analysis and Government Accountability
  315         to identify inefficiencies in certain programs and to
  316         recommend changes to such programs; revising the date
  317         by which each office must submit a report to certain
  318         persons; amending s. 320.08058, F.S.; conforming
  319         provisions to changes made by the act; revising uses
  320         of the proceeds of the Florida Professional Sports
  321         Team license plate; amending ss. 189.033, 196.012,
  322         212.20, 220.196, 288.11621, 288.11631, 288.9015, and
  323         477.0135, F.S.; conforming provisions to changes made
  324         by the act; deleting obsolete provisions; reenacting
  325         s. 159.803(11), F.S., relating to the definition of
  326         the term “Florida First Business Project,” to
  327         incorporate the amendment made to s. 288.106, F.S., in
  328         a reference thereto; providing effective dates.
  329          
  330  Be It Enacted by the Legislature of the State of Florida:
  331  
  332         Section 1. Paragraph (g) is added to subsection (4) of
  333  section 20.60, Florida Statutes, to read:
  334         20.60 Department of Economic Opportunity; creation; powers
  335  and duties.—
  336         (4) The purpose of the department is to assist the Governor
  337  in working with the Legislature, state agencies, business
  338  leaders, and economic development professionals to formulate and
  339  implement coherent and consistent policies and strategies
  340  designed to promote economic opportunities for all Floridians.
  341  To accomplish such purposes, the department shall:
  342         (g) Notwithstanding part I of chapter 287, contract with
  343  the direct-support organization created under s. 288.1229 to
  344  guide, stimulate, and promote the sports industry in this state,
  345  to promote the participation of residents of this state in
  346  amateur athletic competition, and to promote this state as a
  347  host for national and international amateur athletic
  348  competitions.
  349         Section 2. Subsection (18) of section 177.031, Florida
  350  Statutes, is amended to read:
  351         177.031 Definitions.—As used in this part:
  352         (18) “Subdivision” means the division of land into three or
  353  more lots, parcels, tracts, tiers, blocks, sites, units, or any
  354  other division of land; and includes establishment of new
  355  streets and alleys, additions, and resubdivisions; and, when
  356  appropriate to the context, relates to the process of
  357  subdividing or to the lands or area subdivided. The term
  358  includes nonresidential divisions of land unless a governing
  359  body adopts an ordinance that authorizes nonresidential land
  360  divisions for unplatted lands.
  361         Section 3. Subsection (5) of section 196.1995, Florida
  362  Statutes, is amended to read:
  363         196.1995 Economic development ad valorem tax exemption.—
  364         (5) Upon a majority vote in favor of such authority, the
  365  board of county commissioners or the governing authority of the
  366  municipality, at its discretion, by ordinance may exempt from ad
  367  valorem taxation up to 100 percent of the assessed value of all
  368  improvements to real property made by or for the use of a new
  369  business and of all tangible personal property of such new
  370  business, or up to 100 percent of the assessed value of all
  371  added improvements to real property made to facilitate the
  372  expansion of an existing business and of the net increase in all
  373  tangible personal property acquired to facilitate such expansion
  374  of an existing business. To qualify for this exemption, the
  375  improvements to real property must be made or the tangible
  376  personal property must be added or increased after approval by
  377  motion or resolution of the local governing body, subject to
  378  ordinance adoption or on or after the day the ordinance is
  379  adopted. However, if the authority to grant exemptions is
  380  approved in a referendum in which the ballot question contained
  381  in subsection (3) appears on the ballot, the authority of the
  382  board of county commissioners or the governing authority of the
  383  municipality to grant exemptions is limited solely to new
  384  businesses and expansions of existing businesses that are
  385  located in an enterprise zone or brownfield area. Property
  386  acquired to replace existing property shall not be considered to
  387  facilitate a business expansion. Replacement or refreshment of
  388  datacenter equipment for a datacenter shall be considered to be
  389  part of a new business for a datacenter that qualifies for this
  390  exemption. The exemption applies only to taxes levied by the
  391  respective unit of government granting the exemption. The
  392  exemption does not apply, however, to taxes levied for the
  393  payment of bonds or to taxes authorized by a vote of the
  394  electors pursuant to s. 9(b) or s. 12, Art. VII of the State
  395  Constitution. Any such exemption shall remain in effect for up
  396  to 10 years with respect to any particular facility, or up to 20
  397  years for a qualifying datacenter, regardless of any change in
  398  the authority of the county or municipality to grant such
  399  exemptions. The exemption shall not be prolonged or extended by
  400  granting exemptions from additional taxes or by virtue of any
  401  reorganization or sale of the business receiving the exemption.
  402         Section 4. Paragraphs (b) and (g) of subsection (1) of
  403  section 220.191, Florida Statutes, are amended to read:
  404         220.191 Capital investment tax credit.—
  405         (1) DEFINITIONS.—For purposes of this section:
  406         (b) “Cumulative capital investment” means the total capital
  407  investment in land, buildings, and equipment made by the
  408  qualifying business in connection with a qualifying project
  409  during the period from the beginning of construction of the
  410  project to the commencement of operations. The term does not
  411  include funds granted to or spent on behalf of the qualifying
  412  business by the state, a local government, or other governmental
  413  entity; funds appropriated in the General Appropriations Act; or
  414  funds otherwise provided to the qualifying business by a state
  415  agency, local government, or other governmental entity.
  416         (g) “Qualifying project” means a facility in this state
  417  meeting one or more of the following criteria:
  418         1. A new or expanding facility in this state which creates
  419  at least 100 new jobs in this state and is in one of the high
  420  impact sectors identified by Enterprise Florida, Inc., and
  421  certified by the Department of Economic Opportunity pursuant to
  422  s. 288.108(6), including, but not limited to, aviation,
  423  aerospace, automotive, and silicon technology industries.
  424  However, between July 1, 2011, and June 30, 2014, the
  425  requirement that a facility be in a high-impact sector is waived
  426  for any otherwise eligible business from another state which
  427  locates all or a portion of its business to a Disproportionally
  428  Affected County. For purposes of this section, the term
  429  “Disproportionally Affected County” means Bay County, Escambia
  430  County, Franklin County, Gulf County, Okaloosa County, Santa
  431  Rosa County, Walton County, or Wakulla County.
  432         2. A new or expanded facility in this state which is
  433  engaged in a target industry designated pursuant to the
  434  procedure specified in s. 288.106(2) and which is induced by
  435  this credit to create or retain at least 1,000 jobs in this
  436  state, provided that at least 100 of those jobs are new, pay an
  437  annual average wage of at least 130 percent of the average
  438  private sector wage in the area as defined in s. 288.005(1) s.
  439  288.106(2), and make a cumulative capital investment of at least
  440  $100 million. Jobs may be considered retained only if there is
  441  significant evidence that the loss of jobs is imminent.
  442  Notwithstanding subsection (2), annual credits against the tax
  443  imposed by this chapter may not exceed 50 percent of the
  444  increased annual corporate income tax liability or the premium
  445  tax liability generated by or arising out of a project
  446  qualifying under this subparagraph. A facility that qualifies
  447  under this subparagraph for an annual credit against the tax
  448  imposed by this chapter may take the tax credit for a period not
  449  to exceed 5 years.
  450         3. A new or expanded headquarters facility in this state
  451  which locates in an enterprise zone and brownfield area and is
  452  induced by this credit to create at least 1,500 jobs which on
  453  average pay at least 200 percent of the statewide average annual
  454  private sector wage, as published by the Department of Economic
  455  Opportunity, and which new or expanded headquarters facility
  456  makes a cumulative capital investment in this state of at least
  457  $250 million.
  458         Section 5. Paragraphs (a), (b), and (e) of subsection (2)
  459  of section 288.0001, Florida Statutes, are amended to read:
  460         288.0001 Economic Development Programs Evaluation.—The
  461  Office of Economic and Demographic Research and the Office of
  462  Program Policy Analysis and Government Accountability (OPPAGA)
  463  shall develop and present to the Governor, the President of the
  464  Senate, the Speaker of the House of Representatives, and the
  465  chairs of the legislative appropriations committees the Economic
  466  Development Programs Evaluation.
  467         (2) The Office of Economic and Demographic Research and
  468  OPPAGA shall provide a detailed analysis of economic development
  469  programs as provided in the following schedule:
  470         (a) By January 1, 2014, and every 3 years thereafter, an
  471  analysis of the following:
  472         1. The capital investment tax credit established under s.
  473  220.191.
  474         2. The qualified target industry tax refund established
  475  under s. 288.106.
  476         3. The brownfield redevelopment bonus refund established
  477  under s. 288.107.
  478         4. High-impact business performance grants established
  479  under s. 288.108.
  480         5. The Florida Enterprise Program Quick Action Closing Fund
  481  established under s. 288.1088.
  482         6. The Innovation Incentive Program established under s.
  483  288.1089.
  484         7. Enterprise Zone Program incentives established under ss.
  485  212.08(5) and (15), 212.096, 220.181, and 220.182.
  486         8. The New Markets Development Program established under
  487  ss. 288.991-288.9922.
  488         (b) By January 1, 2015, and every 3 years thereafter, an
  489  analysis of the following:
  490         1. The entertainment industry financial incentive program
  491  established under s. 288.1254.
  492         2. The entertainment industry sales tax exemption program
  493  established under s. 288.1258.
  494         3. The Florida Tourism Industry Marketing Corporation VISIT
  495  Florida and its programs established or funded under ss.
  496  288.122, 288.1226, 288.12265, and 288.124.
  497         4. The Florida Sports Foundation and related programs
  498  established under ss. 288.1162, 288.11621, 288.1166, 288.1167,
  499  288.1168, 288.1169, and 288.1171.
  500         (e) Beginning January 1, 2018, and every 3 years
  501  thereafter, an analysis of the Sports Development Program
  502  established under s. 288.11625 and the retention of Major League
  503  Baseball spring training baseball franchises under s. 288.11631.
  504         Section 6. Present subsection (1) of section 288.005,
  505  Florida Statutes, is amended, and present subsections (3)
  506  through (6) of that section are redesignated as subsections (4)
  507  through (7), respectively, and a new subsection (1) is added to
  508  that section, to read:
  509         288.005 Definitions.—As used in this chapter, the term:
  510         (1) “Average private sector wage in the area” means the
  511  statewide average wage in the private sector or the average of
  512  all private sector wages in the county or in the standard
  513  metropolitan area in which the project is located, as determined
  514  by the department.
  515         (3)(1) “Economic benefits” means the direct, indirect, and
  516  induced gains in state revenues as a percentage of the state’s
  517  investment. The state’s investment includes all state funds
  518  spent or foregone to benefit a business, including state funds
  519  appropriated to public and private entities, state grants, tax
  520  exemptions, tax refunds, tax credits, and other state
  521  incentives.
  522         Section 7. Subsections (1), (3), (4), (5), (8), and (9) of
  523  section 288.047, Florida Statutes, are amended to read:
  524         288.047 Quick-response training for economic development.—
  525         (1) The Quick-Response Training Program is created to
  526  provide grants to meet the workforce-skill needs of existing,
  527  new, and expanding businesses and industries. The program shall
  528  be administered by CareerSource Florida, Inc., in conjunction
  529  with Enterprise Florida, Inc., and the Department of Economic
  530  Opportunity Education. CareerSource Florida, Inc., shall adopt
  531  guidelines for the administration of this program, shall provide
  532  technical services, and shall identify businesses that seek
  533  services through the program. CareerSource Florida, Inc., shall
  534  may contract with Enterprise Florida, Inc., or administer this
  535  program directly, if it is determined that such an arrangement
  536  maximizes the amount of the Quick Response grant going to direct
  537  services.
  538         (3)(a)CareerSource Florida, Inc., may accept applications
  539  for grant requests for funding under the program. Requests for
  540  funding may be submitted to the Quick-Response Training Program
  541  by a specific business or industry, through a school district
  542  director of career education or community college occupational
  543  dean on behalf of a business or industry, or through official
  544  state or local economic development efforts. Priority for grants
  545  shall be given to businesses and industries in rural areas of
  546  opportunity and other rural areas; in distressed inner-city
  547  areas; in brownfield areas; or that seek to significantly
  548  upgrade employee skills or avoid a significant layoff. In
  549  allocating funds for the purposes of the program, CareerSource
  550  Florida, Inc., shall establish criteria for approval of requests
  551  for funding and shall select the entity that provides the most
  552  efficient, cost-effective instruction meeting such criteria.
  553  Program funds may be allocated to a career center, community
  554  college, or state university. Program funds may be allocated to
  555  private postsecondary institutions only after a review that
  556  includes, but is not limited to, accreditation and licensure
  557  documentation and prior approval by CareerSource Florida, Inc.
  558         (b) Instruction funded through the program must terminate
  559  when participants demonstrate competence at the level specified
  560  in the request; however, the grant term may not exceed 24
  561  months. Costs and expenditures for the Quick-Response Training
  562  Program must be documented and separated from those incurred by
  563  the training provider. The grant agreement must provide for the
  564  payment of funds on a reimbursable basis.
  565         (4) CareerSource Florida, Inc., may enter into grant
  566  agreements as provided under this section, but the total amount
  567  of obligations for payment may not exceed $30 million for any
  568  24-month period. The total amount of reimbursements approved for
  569  payment by CareerSource Florida, Inc., must be based on actual
  570  performance under the grant agreement and may not exceed the
  571  amount appropriated to CareerSource Florida, Inc., for such
  572  purpose in a fiscal year. The department shall transfer funds to
  573  CareerSource Florida, Inc., as needed to make reimbursement
  574  payments. If sufficient funds are not provided in the General
  575  Appropriations Act to satisfy the reimbursements approved for
  576  payment by CareerSource Florida, Inc., in a fiscal year,
  577  CareerSource Florida, Inc., shall pay reimbursements from the
  578  appropriation for the following fiscal year. For the first 6
  579  months of each fiscal year, CareerSource Florida, Inc., shall
  580  set aside 30 percent of the amount appropriated by the
  581  Legislature for the Quick-Response Training Program to fund
  582  instructional programs for businesses located in an enterprise
  583  zone or brownfield area. Any unencumbered funds remaining
  584  undisbursed from this set-aside at the end of the 6-month period
  585  may be used to provide funding for a program that qualifies for
  586  funding pursuant to this section.
  587         (5) Prior to the allocation of funds for a request made
  588  pursuant to this section, CareerSource Florida, Inc., shall
  589  prepare a grant agreement with between the business or industry
  590  requesting funds, the educational institution receiving funding
  591  through the program, and CareerSource Florida, Inc. An
  592  educational institution providing administrative assistance or
  593  receiving grant funding under this section may be included as a
  594  party to the grant agreement. The Such agreement must include,
  595  but is not limited to:
  596         (a) An identification of the personnel necessary to conduct
  597  the instructional program, the qualifications of such personnel,
  598  and the respective responsibilities of the parties for paying
  599  costs associated with the employment of such personnel.
  600         (b) An identification of the estimated length of the
  601  instructional program.
  602         (c) An identification of all direct, training-related
  603  costs, including tuition and fees, curriculum development, books
  604  and classroom materials, and overhead or indirect costs, not to
  605  exceed 5 percent of the grant amount.
  606         (d) An identification of special program requirements that
  607  are not addressed otherwise in the agreement.
  608         (e) Permission to access information specific to the wages
  609  and performance of participants upon the completion of
  610  instruction for evaluation purposes. Information which, if
  611  released, would disclose the identity of the person to whom the
  612  information pertains or disclose the identity of the person’s
  613  employer is confidential and exempt from the provisions of s.
  614  119.07(1). The agreement must specify that any evaluations
  615  published subsequent to the instruction may not identify the
  616  employer or any individual participant.
  617         (8) The Quick-Response Training Program may is created to
  618  provide assistance to participants in the welfare transition
  619  program. CareerSource Florida, Inc., may award quick-response
  620  training grants and develop applicable guidelines for the
  621  training of participants in the welfare transition program. In
  622  addition to a local economic development organization, grants
  623  must be endorsed by the applicable regional workforce board.
  624         (a) Training funded pursuant to this subsection may not
  625  exceed 12 months, and may be provided by the local community
  626  college, school district, regional workforce board, or the
  627  business employing the participant, including on-the-job
  628  training. Training will provide entry-level skills to new
  629  workers, including those employed in retail, who are
  630  participants in the welfare transition program.
  631         (b) Participants trained pursuant to this subsection must
  632  be employed at a job paying at least the state minimum wage $6
  633  per hour.
  634         (c) Funds made available pursuant to this subsection may be
  635  expended in connection with the relocation of a business from
  636  one community to another if approved by CareerSource Florida,
  637  Inc.
  638         (9) Notwithstanding any other provision of law, eligible
  639  matching contributions received during the fiscal year from a
  640  business or an industry participating in under this section from
  641  the Quick-Response Training Program may be counted toward the
  642  private sector support of Enterprise Florida, Inc., under s.
  643  288.904.
  644         Section 8. Section 288.061, Florida Statutes, is amended to
  645  read:
  646         288.061 Economic development incentive application process;
  647  evaluation, approval, and contract requirements.—
  648         (1) Beginning January 1, 2017, the department shall
  649  prescribe a form upon which an application for an incentive must
  650  be made. At a minimum, the incentive application must include
  651  all of the following:
  652         (a) The applicant’s federal employer identification number,
  653  reemployment assistance account number, and state sales tax
  654  registration number. If such numbers are not available at the
  655  time of application, they must be submitted to the department in
  656  writing before the disbursement of any economic incentive
  657  payments or the grant of any tax credits or refunds.
  658         (b) The applicant’s signature.
  659         (c) The location in this state at which the project is or
  660  will be located.
  661         (d) The anticipated commencement date and duration of the
  662  project.
  663         (e) A description of the type of business activity,
  664  product, or research and development undertaken by the
  665  applicant, including the six-digit North American Industry
  666  Classification System code for all activities included in the
  667  project.
  668         (f) An attestation verifying that the information provided
  669  on the application is true and accurate.
  670         (2)(1) Upon receiving a submitted economic development
  671  incentive application, the Division of Strategic Business
  672  Development of the department of Economic Opportunity and
  673  designated staff of Enterprise Florida, Inc., shall review the
  674  application to ensure that the application is complete, whether
  675  and what type of state and local permits may be necessary for
  676  the applicant’s project, whether it is possible to waive such
  677  permits, and what state incentives and amounts of such
  678  incentives may be available to the applicant. The department
  679  shall recommend to the executive director to approve or
  680  disapprove an applicant business. If review of the application
  681  demonstrates that the application is incomplete, the executive
  682  director shall notify the applicant business within the first 5
  683  business days after receiving the application.
  684         (3)(a)(2)Beginning July 1, 2013, The department shall
  685  review and evaluate each economic development incentive
  686  application for the economic benefits of the proposed award of
  687  state incentives proposed for the project. Such review must
  688  occur before the department approves an economic development
  689  incentive application and each time an agreement or a contract
  690  is amended, modified, or extended by the department.
  691         (b) As used in this subsection, the term “economic
  692  benefits” has the same meaning as in s. 288.005. The Office of
  693  Economic and Demographic Research shall establish the
  694  methodology and model used to calculate the economic benefits,
  695  including guidelines for the appropriate application of the
  696  department’s internal model. For purposes of this requirement,
  697  an amended definition of the term “economic benefits” may be
  698  developed by the Office of Economic and Demographic Research.
  699  However, the amended definition must reflect the requirement of
  700  s. 288.005 that the calculation of the state’s investment
  701  include all state funds spent or foregone to benefit the
  702  business, including state funds appropriated to public and
  703  private entities, to the extent that those funds should
  704  reasonably be known to the department at the time of approval.
  705         (c) For the purpose of calculating the economic benefits of
  706  the proposed award of state incentives for the project, the
  707  department may not attribute to the business any capital
  708  investment made by the business using state funds. However, for
  709  the purpose of evaluating an economic development incentive
  710  application, the department shall consider the cumulative
  711  capital investment, as defined in s. 220.191.
  712         (4) The department’s evaluation of the application also
  713  must include all of the following:
  714         (a) A financial analysis of the company, including
  715  information regarding liens and pending or ongoing litigation,
  716  credit ratings, and regulatory filings.
  717         (b) A review of any independent evaluations of the company.
  718         (c) A review of the historical market performance of the
  719  company.
  720         (d) A review of the latest audit of the company’s financial
  721  statement and the related auditor management letter.
  722         (e) A review of any other audits that are related to the
  723  internal controls or management of the company.
  724         (f) A review of the corporate governance and management
  725  structure of the company.
  726         (g) A review of performance in connection with any
  727  incentives previously awarded by the state or a local
  728  government.
  729         (h) Any other review deemed necessary by the department.
  730         (5)(a)(3) Within 10 business days after the department
  731  receives a complete the submitted economic development incentive
  732  application, the executive director shall approve or disapprove
  733  the application. Except for ss. 288.108, 288.1088, 288.1089, and
  734  288.1256, the executive director shall and issue a letter of
  735  certification to the applicant which includes a justification of
  736  that decision, unless the business requests an extension of that
  737  time.
  738         (b) For ss. 288.108, 288.1088, 288.1089, and 288.1256,
  739  within 7 business days after the executive director approves or
  740  disapproves a complete economic development incentive
  741  application, the executive director shall recommend to the
  742  Governor approval or disapproval of the application. If the
  743  recommendation is for approval, the recommendation must include
  744  the total amount of the award; the anticipated project
  745  performance conditions, including, but not limited to, net new
  746  employment in the state, average salary, and total capital
  747  investment incurred by the business; a baseline of current
  748  service and a measure of enhanced capability; the methodology
  749  for validating performance; the schedule of performance grant
  750  payments; and sanctions for failure to meet performance
  751  conditions, including any clawback provisions.
  752         (6)(a) Upon approval by the Governor or certification by
  753  the department, the department and the applicant shall enter
  754  into an agreement or a contract. The contract or agreement or
  755  contract with the applicant must specify the total amount of the
  756  award;, the performance conditions that must be met to obtain
  757  the award, including, but not limited to, net new employment in
  758  the state, average salary, and total capital investment incurred
  759  by the business; the schedule for performance and payment; the
  760  methodology for validating performance and the date by which the
  761  business must submit proof of performance to the department; a
  762  process for amending, modifying, or extending the agreement or
  763  contract;, and sanctions that would apply for failure to meet
  764  performance conditions. Any agreement or contract with the
  765  applicant must require that the applicant use the workforce
  766  information systems implemented under s. 445.011 to advertise
  767  job openings created as a result of the state incentive
  768  agreement or contract. Any agreement or contract that requires
  769  the business to make a capital investment must also require that
  770  such investment remain in this state for the duration of the
  771  agreement or contract, with the exception of an investment made
  772  in transportation-related assets specifically used for the
  773  purpose of transporting goods or employees. The department may
  774  enter into one agreement or contract covering all of the state
  775  incentives that are being provided to the applicant. The
  776  agreement or contract must provide that release of funds is
  777  contingent upon sufficient appropriation of funds by the
  778  Legislature.
  779         (b) The department may not enter into an agreement or a
  780  contract that has a term of more than 10 years. However, the
  781  department may enter into a successive agreement or contract for
  782  a specific project to extend the initial 10-year term if each
  783  successive agreement or contract is contingent upon the
  784  successful completion of the previous agreement or contract.
  785  This paragraph does not apply to an agreement or a contract for
  786  a project receiving a capital investment tax credit under s.
  787  220.191 or an Innovation Incentive Program award under s.
  788  288.1089.
  789         (c) The department shall provide a notice, including an
  790  updated description and evaluation, to the Legislature upon the
  791  final execution of each agreement or contract. Any agreement or
  792  contract executed by the department for a project under s.
  793  288.108, s. 288.1088, or s. 288.1089 must embody performance
  794  conditions and timelines that were in the written description
  795  and evaluation submitted to the Legislature.
  796         (7)(b) The release of funds for the incentive or incentives
  797  awarded to the applicant depends upon the statutory requirements
  798  of the particular incentive program. The department may only
  799  make a payment to a business after the department verifies that
  800  the business has met the required project performance conditions
  801  and statutory requirements, and only in the year in which the
  802  payment is scheduled to be paid pursuant to the agreement or
  803  contract. The department may not transfer outside of the state
  804  treasury any funds appropriated by the Legislature for incentive
  805  programs except as expressly provided in the General
  806  Appropriations Act or to make a payment as scheduled in an
  807  agreement or contract.
  808         (8)(4) The department shall validate contractor performance
  809  and report such validation in the annual incentives report
  810  required under s. 288.907.
  811         (9)(5)(a) The executive director may not approve an
  812  economic development incentive application unless the
  813  application includes a signed written declaration by the
  814  applicant which states that the applicant has read the
  815  information in the application and that the information is true,
  816  correct, and complete to the best of the applicant’s knowledge
  817  and belief.
  818         (b) After an economic development incentive application is
  819  approved, the awardee shall provide, in each year that the
  820  department is required to validate contractor performance, a
  821  signed written declaration. The written declaration must state
  822  that the awardee has reviewed the information and that the
  823  information is true, correct, and complete to the best of the
  824  awardee’s knowledge and belief.
  825         (10)(6) The department is authorized to adopt rules to
  826  implement this section.
  827         Section 9. Paragraphs (a), (c), and (e) of subsection (1),
  828  subsection (2), paragraph (e) of subsection (3), subsection (6),
  829  and paragraph (a) of subsection (7) of section 288.076, Florida
  830  Statutes, are amended to read:
  831         288.076 Return on investment reporting for economic
  832  development programs.—
  833         (1) As used in this section, the term:
  834         (a) “Jobs” has the same meaning as provided in s.
  835  288.106(2) s. 288.106(2)(i).
  836         (c) “Project” has the same meaning as provided in s.
  837  288.106(2) s. 288.106(2)(m).
  838         (e) “State investment” means all state funds spent or
  839  foregone to benefit a business, including state funds
  840  appropriated to public and private entities, any state grants,
  841  tax exemptions, tax refunds, tax credits, and any other source
  842  of state funds which should reasonably be known to the
  843  department at the time of approval or other state incentives
  844  provided to a business under a program administered by the
  845  department, including the capital investment tax credit under s.
  846  220.191.
  847         (2)(a) The department shall maintain a website for the
  848  purpose of publishing the information described in this section.
  849  The information required to be published under this section must
  850  be provided in a format accessible to the public which enables
  851  users to search for and sort specific data and to easily view
  852  and retrieve all data at once.
  853         (b) The department must publish a summary document that
  854  provides for all active contracts the information required under
  855  subparagraphs (3)(b)1. and 2. and paragraphs (3)(e) and (f),
  856  including verified results. The summary document must be updated
  857  quarterly and easily accessible on the website.
  858         (3) Within 48 hours after expiration of the period of
  859  confidentiality for project information deemed confidential and
  860  exempt pursuant to s. 288.075, the department shall publish the
  861  following information pertaining to each project:
  862         (e) Project performance goals.—
  863         1. The incremental direct jobs attributable to the project,
  864  identifying the number of jobs generated and the number of jobs
  865  retained.
  866         2. The number of jobs generated and the number of jobs
  867  retained by the project, and for projects commencing after
  868  October 1, 2013, the average annual wage of persons holding such
  869  jobs and the number of jobs generated and the number of jobs
  870  retained which provide health benefits for the employee.
  871         3. The incremental direct capital investment in the state
  872  generated by the project.
  873         4. The schedule of performance that the business is
  874  required to meet and the schedule of payments by the state under
  875  the terms of the contract. If a schedule is changed due to a
  876  contract amendment, modification, or extension, such change
  877  shall be noted.
  878         (6) Annually, the department shall publish information
  879  relating to the progress of Florida Enterprise Program Quick
  880  Action Closing Fund projects, including the average number of
  881  days between the date the department receives a completed
  882  application and the date on which the application is approved.
  883         (7)(a) Within 48 hours after expiration of the period of
  884  confidentiality provided under s. 288.075, the department shall
  885  publish the contract or agreement described in s. 288.061,
  886  redacted to protect the participant business from disclosure of
  887  information that remains confidential or exempt by law. Within
  888  48 hours after approval, the department shall publish any
  889  amendment, modification, or extension to a contract or
  890  agreement, redacted to protect the participant business from
  891  disclosure of information that remains confidential or exempt by
  892  law.
  893         Section 10. Subsection (2) and paragraph (c) of subsection
  894  (3) of section 288.095, Florida Statutes, are amended, and
  895  subsections (4) and (5) are added to that section, to read:
  896         288.095 Economic Development Trust Fund.—
  897         (2) There is created, within the Economic Development Trust
  898  Fund, the Economic Development Incentives Account. The Economic
  899  Development Incentives Account consists of moneys appropriated
  900  to the account for purposes of the tax incentives programs
  901  authorized under ss. 288.1045 and 288.106, and transferred from
  902  local governments for the purposes of the local financial
  903  support provided under ss. 288.1045, and 288.106, and 288.1088.
  904  Moneys in the Economic Development Incentives Account may only
  905  be expended pursuant to Legislative appropriation or an approved
  906  amendment to the department’s operating budget pursuant to
  907  chapter 216 shall be subject to the provisions of s.
  908  216.301(1)(a). Notwithstanding s. 216.301, and pursuant to s.
  909  216.351, any balance in the account at the end of a fiscal year
  910  remains in the account and is available for carrying out the
  911  purposes of the account.
  912         (3)
  913         (c) Moneys in the Economic Development Incentives Account
  914  may be used only to pay tax refunds and make other payments
  915  authorized under s. 288.1045, s. 288.106, or s. 288.107, or s.
  916  288.1088.
  917         (4) There is created, within the Economic Development Trust
  918  Fund, the Florida Enterprise Fund Account. The Florida
  919  Enterprise Fund Account consists of moneys appropriated to the
  920  account for purposes of the incentives programs authorized under
  921  ss. 288.0659, 288.1045, 288.106, 288.107, 288.108, 288.1088,
  922  288.1089, and 288.1256. Moneys in the Florida Enterprise Fund
  923  Account may be expended only pursuant to legislative
  924  appropriation or an approved amendment to the department’s
  925  operating budget pursuant to chapter 216. Notwithstanding s.
  926  216.301, and pursuant to s. 216.351, any balance in the account
  927  at the end of a fiscal year remains in the account and is
  928  available for carrying out the purposes of the account.
  929  Notwithstanding s. 17.61(3)(c), the department shall transfer
  930  interest earnings on a quarterly basis to the State Economic
  931  Enhancement and Development Trust Fund.
  932         (a) By January 2 of each year, the department shall provide
  933  to the Legislature a list of potential claims for payment which
  934  may be filed in the following fiscal year under ss. 288.0659,
  935  288.1045, 288.106, 288.107, 288.108, 288.1088, 288.1089,
  936  288.1256.
  937         (b) By March 1 of each year, the department shall provide
  938  to the Legislature a list of actual claims for payment filed in
  939  the following fiscal year under ss. 288.0659, 288.1045, 288.106,
  940  288.107, 288.108, 288.1088, 288.1089, and 288.1256.
  941         (5)(a)There is created, within the Economic Development
  942  Trust Fund, the Quick Action Closing Fund Escrow Account. The
  943  Quick Action Closing Fund Escrow Account consists of moneys
  944  transferred from Enterprise Florida, Inc., which were held in an
  945  escrow account on June 30, 2016, for approved contracts or
  946  agreements under s. 288.1088 and moneys for contracts or
  947  agreements under s. 288.1088 approved on or after July 1, 2016.
  948         (b)Moneys in the account are appropriated to make payments
  949  pursuant to agreements or contracts for projects authorized
  950  under s. 288.1088, or to make the transfers required pursuant to
  951  paragraph (d) or paragraph (e). Notwithstanding s. 216.301, and
  952  pursuant to s. 216.351, any balance in the account at the end of
  953  a fiscal year remains in the account and is available for
  954  carrying out the purposes of the account.
  955         (c)The department may make a payment from the account
  956  after an independent third party has verified that an applicant
  957  has satisfied all of the requirements of the agreement or
  958  contract and the department has determined that an applicant
  959  meets the required project performance criteria and that a
  960  payment is due.
  961         (d) The department shall determine, within 15 days after
  962  the end of each calendar quarter, whether moneys are in the
  963  account which are associated with an agreement or contract
  964  entered into pursuant to s. 288.1088 that the department has
  965  terminated, that has otherwise expired, or for which a business
  966  has not met performance conditions required by the agreement or
  967  contract. Any such funds held in the account must be returned to
  968  the State Economic Enhancement and Development Trust Fund within
  969  10 days after the determination.
  970         (e)Moneys in the account shall be managed and invested to
  971  generate the maximum amount of interest earnings, consistent
  972  with the requirement that the moneys be available to make
  973  payments as required pursuant to Quick Action Closing Fund
  974  contracts or agreements. Notwithstanding s. 17.61(3)(c), the
  975  department shall transfer interest earnings on a quarterly basis
  976  to the State Economic Enhancement and Development Trust Fund.
  977         Section 11. By July 10, 2016, Enterprise Florida, Inc.,
  978  shall transfer any funds held in an escrow account on June 30,
  979  2016, for approved Quick Action Closing Fund agreements or
  980  contracts to the Department of Economic Opportunity for deposit
  981  in the Quick Action Closing Fund Escrow Account within the
  982  Economic Development Trust Fund.
  983         Section 12. Paragraphs (b), (j), and (k) of subsection (1)
  984  and paragraphs (b), (c), (d), (e), and (j) of subsection (3) of
  985  section 288.1045, Florida Statutes, are amended, paragraph (i)
  986  is added to subsection (5) of that section, and subsection (7)
  987  of that section is amended, to read:
  988         288.1045 Qualified defense contractor and space flight
  989  business tax refund program.—
  990         (1) DEFINITIONS.—As used in this section:
  991         (b) “Average wage in the area” means the average of all
  992  wages and salaries in the state, the county, or in the standard
  993  metropolitan area in which the business unit is located.
  994         (i)(j) “Local financial support” means funding from local
  995  sources, public or private, which is paid to the Economic
  996  Development Trust Fund and which is equal to 20 percent of the
  997  annual tax refund for a qualified applicant.
  998         1. Local financial support may include excess payments made
  999  to a utility company under a designated program to allow
 1000  decreases in service by the utility company under conditions,
 1001  regardless of when application is made.
 1002         2. A qualified applicant may not provide, directly or
 1003  indirectly, more than 5 percent of such funding in any fiscal
 1004  year. The sources of such funding may not include, directly or
 1005  indirectly, state funds appropriated from the General Revenue
 1006  Fund or any state trust fund, excluding tax revenues shared with
 1007  local governments pursuant to law.
 1008         3. A qualified applicant may not receive more than 80
 1009  percent of its total tax refunds from state funds that are
 1010  allowed the applicant under this section.
 1011         4. The department may grant a waiver to a local government
 1012  that reduces the required amount of local financial support for
 1013  a project to 10 percent of the annual tax refund award or that
 1014  eliminates the required amount of local financial support for a
 1015  project located in an area designated by the Governor as a rural
 1016  area of opportunity pursuant to s. 288.0656. To be eligible to
 1017  receive a waiver that reduces or eliminates the required amount
 1018  of local financial support, a local government must provide the
 1019  department with:
 1020         a. A resolution adopted by the governing body of the county
 1021  or municipality in whose jurisdiction the project will be
 1022  located, requesting that the applicant’s project be waived from
 1023  the local financial support requirement.
 1024         b. A statement prepared by a certified public accountant,
 1025  as that term is defined in s. 473.302, which describes the
 1026  financial constraints preventing the local government from
 1027  providing the local financial support required by this section.
 1028  This sub-subparagraph does not apply to a county considered to
 1029  be fiscally constrained pursuant to s. 218.67(1).
 1030         (k) “Local financial support exemption option” means the
 1031  option to exercise an exemption from the local financial support
 1032  requirement available to any applicant whose project is located
 1033  in a county designated by the Rural Economic Development
 1034  Initiative, if the county commissioners of the county in which
 1035  the project will be located adopt a resolution requesting that
 1036  the applicant’s project be exempt from the local financial
 1037  support requirement. Any applicant that exercises this option is
 1038  not eligible for more than 80 percent of the total tax refunds
 1039  allowed such applicant under this section.
 1040         (3) APPLICATION PROCESS; REQUIREMENTS; AGENCY
 1041  DETERMINATION.—
 1042         (b) Applications for certification based on the
 1043  consolidation of a Department of Defense contract or a new
 1044  Department of Defense contract must be submitted to the
 1045  department as prescribed by the department and must include, but
 1046  are not limited to, the following information:
 1047         1. The applicant’s federal employer identification number,
 1048  the applicant’s Florida sales tax registration number, and a
 1049  signature of an officer of the applicant.
 1050         2. The permanent location of the manufacturing, assembling,
 1051  fabricating, research, development, or design facility in this
 1052  state at which the project is or is to be located.
 1053         3. The Department of Defense contract numbers of the
 1054  contract to be consolidated, the new Department of Defense
 1055  contract number, or the “RFP” number of a proposed Department of
 1056  Defense contract.
 1057         4. The date the contract was executed or is expected to be
 1058  executed, and the date the contract is due to expire or is
 1059  expected to expire.
 1060         5. The commencement date for project operations under the
 1061  contract in this state.
 1062         6. The number of net new full-time equivalent Florida jobs
 1063  included in the project as of December 31 of each year and the
 1064  average wage of such jobs.
 1065         7. The total number of full-time equivalent employees
 1066  employed by the applicant in this state.
 1067         8. The percentage of the applicant’s gross receipts derived
 1068  from Department of Defense contracts during the 5 taxable years
 1069  immediately preceding the date the application is submitted.
 1070         9. The number of full-time equivalent jobs in this state to
 1071  be retained by the project.
 1072         10. A brief statement concerning the applicant’s need for
 1073  tax refunds, and the proposed uses of such refunds by the
 1074  applicant.
 1075         11. A resolution adopted by the governing board of the
 1076  county or municipality in which the project will be located,
 1077  which recommends the applicant be approved as a qualified
 1078  applicant, and which indicates that the necessary commitments of
 1079  local financial support for the applicant exist. Prior to the
 1080  adoption of the resolution, the county commission may review the
 1081  proposed public or private sources of such support and determine
 1082  whether the proposed sources of local financial support can be
 1083  provided or, for any applicant whose project is located in a
 1084  county designated by the Rural Economic Development Initiative,
 1085  a resolution adopted by the county commissioners of such county
 1086  requesting that the applicant’s project be exempt from the local
 1087  financial support requirement.
 1088         12. Any additional information requested by the department.
 1089         (c) Applications for certification based on the conversion
 1090  of defense production jobs to nondefense production jobs must be
 1091  submitted to the department as prescribed by the department and
 1092  must include, but are not limited to, the following information:
 1093         1. The applicant’s federal employer identification number,
 1094  the applicant’s Florida sales tax registration number, and a
 1095  signature of an officer of the applicant.
 1096         2. The permanent location of the manufacturing, assembling,
 1097  fabricating, research, development, or design facility in this
 1098  state at which the project is or is to be located.
 1099         3. The Department of Defense contract numbers of the
 1100  contract under which the defense production jobs will be
 1101  converted to nondefense production jobs.
 1102         4. The date the contract was executed, and the date the
 1103  contract is due to expire or is expected to expire, or was
 1104  canceled.
 1105         5. The commencement date for the nondefense production
 1106  operations in this state.
 1107         6. The number of net new full-time equivalent Florida jobs
 1108  included in the nondefense production project as of December 31
 1109  of each year and the average wage of such jobs.
 1110         7. The total number of full-time equivalent employees
 1111  employed by the applicant in this state.
 1112         8. The percentage of the applicant’s gross receipts derived
 1113  from Department of Defense contracts during the 5 taxable years
 1114  immediately preceding the date the application is submitted.
 1115         9. The number of full-time equivalent jobs in this state to
 1116  be retained by the project.
 1117         10. A brief statement concerning the applicant’s need for
 1118  tax refunds, and the proposed uses of such refunds by the
 1119  applicant.
 1120         11. A resolution adopted by the governing board of the
 1121  county or municipality in which the project will be located,
 1122  which recommends the applicant be approved as a qualified
 1123  applicant, and which indicates that the necessary commitments of
 1124  local financial support for the applicant exist. Prior to the
 1125  adoption of the resolution, the county commission may review the
 1126  proposed public or private sources of such support and determine
 1127  whether the proposed sources of local financial support can be
 1128  provided or, for any applicant whose project is located in a
 1129  county designated by the Rural Economic Development Initiative,
 1130  a resolution adopted by the county commissioners of such county
 1131  requesting that the applicant’s project be exempt from the local
 1132  financial support requirement.
 1133         12. Any additional information requested by the department.
 1134         (d) Applications for certification based on a contract for
 1135  reuse of a defense-related facility must be submitted to the
 1136  department as prescribed by the department and must include, but
 1137  are not limited to, the following information:
 1138         1. The applicant’s Florida sales tax registration number
 1139  and a signature of an officer of the applicant.
 1140         2. The permanent location of the manufacturing, assembling,
 1141  fabricating, research, development, or design facility in this
 1142  state at which the project is or is to be located.
 1143         3. The business entity holding a valid Department of
 1144  Defense contract or branch of the Armed Forces of the United
 1145  States that previously occupied the facility, and the date such
 1146  entity last occupied the facility.
 1147         4. A copy of the contract to reuse the facility, or such
 1148  alternative proof as may be prescribed by the department that
 1149  the applicant is seeking to contract for the reuse of such
 1150  facility.
 1151         5. The date the contract to reuse the facility was executed
 1152  or is expected to be executed, and the date the contract is due
 1153  to expire or is expected to expire.
 1154         6. The commencement date for project operations under the
 1155  contract in this state.
 1156         7. The number of net new full-time equivalent Florida jobs
 1157  included in the project as of December 31 of each year and the
 1158  average wage of such jobs.
 1159         8. The total number of full-time equivalent employees
 1160  employed by the applicant in this state.
 1161         9. The number of full-time equivalent jobs in this state to
 1162  be retained by the project.
 1163         10. A brief statement concerning the applicant’s need for
 1164  tax refunds, and the proposed uses of such refunds by the
 1165  applicant.
 1166         11. A resolution adopted by the governing board of the
 1167  county or municipality in which the project will be located,
 1168  which recommends the applicant be approved as a qualified
 1169  applicant, and which indicates that the necessary commitments of
 1170  local financial support for the applicant exist. Before the
 1171  adoption of the resolution, the county commission may review the
 1172  proposed public or private sources of such support and determine
 1173  whether the proposed sources of local financial support can be
 1174  provided or, for any applicant whose project is located in a
 1175  county designated by the Rural Economic Development Initiative,
 1176  a resolution adopted by the county commissioners of such county
 1177  requesting that the applicant’s project be exempt from the local
 1178  financial support requirement.
 1179         12. Any additional information requested by the department.
 1180         (e) To qualify for review by the department, the
 1181  application of an applicant must, at a minimum, establish the
 1182  following to the satisfaction of the department:
 1183         1. The jobs proposed to be provided under the application,
 1184  pursuant to subparagraph (b)6., subparagraph (c)6., or
 1185  subparagraph (j)6., must pay an estimated annual average wage
 1186  equaling at least 115 percent of the average private sector wage
 1187  in the area where the project is to be located.
 1188         2. The consolidation of a Department of Defense contract
 1189  must result in a net increase of at least 25 percent in the
 1190  number of jobs at the applicant’s facilities in this state or
 1191  the addition of at least 80 jobs at the applicant’s facilities
 1192  in this state.
 1193         3. The conversion of defense production jobs to nondefense
 1194  production jobs must result in net increases in nondefense
 1195  employment at the applicant’s facilities in this state.
 1196         4. The Department of Defense contract or the space flight
 1197  business contract does not cannot allow the business to include
 1198  the costs of relocation or retooling in its base as allowable
 1199  costs under a cost-plus, or similar, contract.
 1200         5. A business unit of the applicant must have derived not
 1201  less than 60 percent of its gross receipts in this state from
 1202  Department of Defense contracts or space flight business
 1203  contracts over the applicant’s last fiscal year, and must have
 1204  derived not less than an average of 60 percent of its gross
 1205  receipts in this state from Department of Defense contracts or
 1206  space flight business contracts over the 5 years preceding the
 1207  date an application is submitted pursuant to this section. This
 1208  subparagraph does not apply to any application for certification
 1209  based on a contract for reuse of a defense-related facility.
 1210         6. The reuse of a defense-related facility will must result
 1211  in the creation of at least 100 jobs at such facility.
 1212         7. A new space flight business contract or the
 1213  consolidation of a space flight business contract will must
 1214  result in net increases in space flight business employment at
 1215  the applicant’s facilities in this state.
 1216         (j) Applications for certification based upon a new space
 1217  flight business contract or the consolidation of a space flight
 1218  business contract must be submitted to the department as
 1219  prescribed by the department and must include, but are not
 1220  limited to, the following information:
 1221         1. The applicant’s federal employer identification number,
 1222  the applicant’s Florida sales tax registration number, and a
 1223  signature of an officer of the applicant.
 1224         2. The permanent location of the space flight business
 1225  facility in this state where the project is or will be located.
 1226         3. The new space flight business contract number, the space
 1227  flight business contract numbers of the contract to be
 1228  consolidated, or the request-for-proposal number of a proposed
 1229  space flight business contract.
 1230         4. The date the contract was executed and the date the
 1231  contract is due to expire, is expected to expire, or was
 1232  canceled.
 1233         5. The commencement date for project operations under the
 1234  contract in this state.
 1235         6. The number of net new full-time equivalent Florida jobs
 1236  included in the project as of December 31 of each year and the
 1237  average wage of such jobs.
 1238         7. The total number of full-time equivalent employees
 1239  employed by the applicant in this state.
 1240         8. The percentage of the applicant’s gross receipts derived
 1241  from space flight business contracts during the 5 taxable years
 1242  immediately preceding the date the application is submitted.
 1243         9. The number of full-time equivalent jobs in this state to
 1244  be retained by the project.
 1245         10. A brief statement concerning the applicant’s need for
 1246  tax refunds and the proposed uses of such refunds by the
 1247  applicant.
 1248         11. A resolution adopted by the governing board of the
 1249  county or municipality in which the project will be located
 1250  which recommends the applicant be approved as a qualified
 1251  applicant and indicates that the necessary commitments of local
 1252  financial support for the applicant exist. Prior to the adoption
 1253  of the resolution, the county commission may review the proposed
 1254  public or private sources of such support and determine whether
 1255  the proposed sources of local financial support can be provided
 1256  or, for any applicant whose project is located in a county
 1257  designated by the Rural Economic Development Initiative, a
 1258  resolution adopted by the county commissioners of such county
 1259  requesting that the applicant’s project be exempt from the local
 1260  financial support requirement.
 1261         12. Any additional information requested by the department.
 1262         (5) ANNUAL CLAIM FOR REFUND.—
 1263         (i)1. If a business fails to timely submit documentation
 1264  requested by the department as required in the agreement between
 1265  the business and the department and such failure results in the
 1266  department withholding an otherwise approved refund, then the
 1267  business may receive the approved refund if:
 1268         a. The business submits the documentation to the
 1269  department.
 1270         b. The business provides a written statement to the
 1271  department detailing the extenuating circumstances that resulted
 1272  in the failure to timely submit the documentation required by
 1273  the agreement.
 1274         c. Funds appropriated under this section remain available.
 1275         d. The business was scheduled under the terms of the
 1276  agreement to submit information to the department between
 1277  January 1, 2014, and December 31, 2014.
 1278         e. The business has met all other requirements of the
 1279  agreement.
 1280         2. This paragraph expires December 31, 2017.
 1281         (7) EXPIRATION.—An applicant may not be certified as
 1282  qualified under this section after June 30, 2018 2014. A tax
 1283  refund agreement existing on that date shall continue in effect
 1284  in accordance with its terms.
 1285         Section 13. Paragraphs (c), (j), (k), and (q) of subsection
 1286  (2), paragraph (b) of subsection (4), paragraph (b) of
 1287  subsection (5), subsection (8), and subsection (9) of section
 1288  288.106, Florida Statutes, are amended to read:
 1289         288.106 Tax refund program for qualified target industry
 1290  businesses.—
 1291         (2) DEFINITIONS.—As used in this section:
 1292         (c) “Average private sector wage in the area” means the
 1293  statewide private sector average wage or the average of all
 1294  private sector wages and salaries in the county or in the
 1295  standard metropolitan area in which the business is located.
 1296         (i)(j) “Local financial support” means funding from local
 1297  sources, public or private, which that is paid to the Economic
 1298  Development Trust Fund and which that is equal to 20 percent of
 1299  the annual tax refund for a qualified target industry business.
 1300         1. A qualified target industry business may not provide,
 1301  directly or indirectly, more than 5 percent of such funding in
 1302  any fiscal year. The sources of such funding may not include,
 1303  directly or indirectly, state funds appropriated from the
 1304  General Revenue Fund or any state trust fund, excluding tax
 1305  revenues shared with local governments pursuant to law.
 1306         2. A qualified target industry business may not receive
 1307  more than 80 percent of its total tax refunds from state funds
 1308  that are allowed the business under this section.
 1309         3. The department may grant a waiver to a local government
 1310  that reduces the required amount of local financial support for
 1311  a project to 10 percent of the annual tax refund award or that
 1312  eliminates the required amount of local financial support for a
 1313  project located in an area designated by the Governor as a rural
 1314  area of opportunity pursuant to s. 288.0656. To be eligible to
 1315  receive a waiver that reduces or eliminates the required amount
 1316  of local financial support, a local government must provide the
 1317  department with:
 1318         a.A resolution adopted by the governing body of the county
 1319  or municipality in whose jurisdiction the project will be
 1320  located, requesting that the applicant’s project be waived from
 1321  the local financial support requirement.
 1322         b. A statement prepared by a certified public accountant,
 1323  as that term is defined in s. 473.302, which describes the
 1324  financial constraints preventing the local government from
 1325  providing the local financial support required by this section.
 1326  This sub-subparagraph does not apply to a county considered
 1327  fiscally constrained pursuant to s. 218.67(1).
 1328         (k) “Local financial support exemption option” means the
 1329  option to exercise an exemption from the local financial support
 1330  requirement available to any applicant whose project is located
 1331  in a brownfield area, a rural city, or a rural community. Any
 1332  applicant that exercises this option is not eligible for more
 1333  than 80 percent of the total tax refunds allowed such applicant
 1334  under this section.
 1335         (o)(q) “Target industry business” means a corporate
 1336  headquarters business or any business that is engaged in one of
 1337  the target industries identified pursuant to the following
 1338  criteria developed by the department in consultation with
 1339  Enterprise Florida, Inc.:
 1340         1. Future growth.—Industry forecasts should indicate strong
 1341  expectation for future growth in both employment and output,
 1342  according to the most recent available data. Special
 1343  consideration should be given to businesses that export goods
 1344  to, or provide services in, international markets and businesses
 1345  that replace domestic and international imports of goods or
 1346  services.
 1347         2. Stability.—The industry should not be subject to
 1348  periodic layoffs, whether due to seasonality or sensitivity to
 1349  volatile economic variables such as weather. The industry should
 1350  also be relatively resistant to recession, so that the demand
 1351  for products of this industry is not typically subject to
 1352  decline during an economic downturn.
 1353         3. High wage.—The industry should pay relatively high wages
 1354  compared to statewide or area averages.
 1355         4. Market and resource independent.—The location of
 1356  industry businesses should not be dependent on Florida markets
 1357  or resources as indicated by industry analysis, except for
 1358  businesses in the renewable energy industry.
 1359         5. Industrial base diversification and strengthening.—The
 1360  industry should contribute toward expanding or diversifying the
 1361  state’s or area’s economic base, as indicated by analysis of
 1362  employment and output shares compared to national and regional
 1363  trends. Special consideration should be given to industries that
 1364  strengthen regional economies by adding value to basic products
 1365  or building regional industrial clusters as indicated by
 1366  industry analysis. Special consideration should also be given to
 1367  the development of strong industrial clusters that include
 1368  defense and homeland security businesses.
 1369         6. Positive economic impact.—The industry is expected to
 1370  have strong positive economic impacts on or benefits to the
 1371  state or regional economies. Special consideration should be
 1372  given to industries that facilitate the development of the state
 1373  as a hub for domestic and global trade and logistics.
 1374  
 1375  The term does not include any business engaged in retail
 1376  industry activities; any electrical utility company as defined
 1377  in s. 366.02(2); any phosphate or other solid minerals
 1378  severance, mining, or processing operation; any oil or gas
 1379  exploration or production operation; or any business subject to
 1380  regulation by the Division of Hotels and Restaurants of the
 1381  Department of Business and Professional Regulation. Any business
 1382  within NAICS code 5611 or 5614, office administrative services
 1383  and business support services, respectively, or any business
 1384  within NAICS code 611310 which offers only baccalaureate or
 1385  higher degree programs that address health care workforce demand
 1386  may be considered a target industry business only after the
 1387  local governing body and Enterprise Florida, Inc., make a
 1388  determination that the community where the business may locate
 1389  has conditions affecting the fiscal and economic viability of
 1390  the local community or area, including but not limited to,
 1391  factors such as low per capita income, high unemployment, high
 1392  underemployment, and a lack of year-round stable employment
 1393  opportunities, and such conditions may be improved by the
 1394  location of such a business to the community. By January 1 of
 1395  every 3rd year, beginning January 1, 2011, the department, in
 1396  consultation with Enterprise Florida, Inc., economic development
 1397  organizations, the State University System, local governments,
 1398  employee and employer organizations, market analysts, and
 1399  economists, shall review and, as appropriate, revise the list of
 1400  such target industries and submit the list to the Governor, the
 1401  President of the Senate, and the Speaker of the House of
 1402  Representatives.
 1403         (4) APPLICATION AND APPROVAL PROCESS.—
 1404         (b) To qualify for review by the department, the
 1405  application of a target industry business must, at a minimum,
 1406  establish the following to the satisfaction of the department:
 1407         1.a. The jobs proposed to be created under the application,
 1408  pursuant to subparagraph (a)4., must pay an estimated annual
 1409  average wage equaling at least 115 percent of the average
 1410  private sector wage in the area where the business is to be
 1411  located or the statewide private sector average wage. The
 1412  governing board of the local governmental entity providing the
 1413  local financial support of the jurisdiction where the qualified
 1414  target industry business is to be located shall notify the
 1415  department and Enterprise Florida, Inc., which calculation of
 1416  the average private sector wage in the area must be used as the
 1417  basis for the business’s wage commitment. In determining the
 1418  average annual wage, the department shall include only new
 1419  proposed jobs, and wages for existing jobs shall be excluded
 1420  from this calculation.
 1421         b. The department may waive the average wage requirement at
 1422  the request of the local governing body recommending the project
 1423  and Enterprise Florida, Inc. The department may waive the wage
 1424  requirement for a project located in a brownfield area
 1425  designated under s. 376.80, in a rural city, in a rural
 1426  community, in an enterprise zone, or for a manufacturing project
 1427  at any location in the state if the jobs proposed to be created
 1428  pay an estimated annual average wage equaling at least 100
 1429  percent of the average private sector wage in the area where the
 1430  business is to be located, only if the merits of the individual
 1431  project or the specific circumstances in the community in
 1432  relationship to the project warrant such action. If the local
 1433  governing body and Enterprise Florida, Inc., make such a
 1434  recommendation, it must be transmitted in writing and must
 1435  include an explanation of, and the specific justification for
 1436  the waiver recommendation must be explained. If the department
 1437  elects to waive the wage requirement, the waiver must be stated
 1438  in writing and must include an explanation of, and the reasons
 1439  for granting the waiver must be explained.
 1440         2. The target industry business’s project must result in
 1441  the creation of at least 10 jobs at the project and, in the case
 1442  of an expansion of an existing business, must result in a net
 1443  increase in employment of at least 10 percent at the business.
 1444  At the request of the local governing body recommending the
 1445  project and Enterprise Florida, Inc., the department may waive
 1446  this requirement for a business in a rural community or
 1447  enterprise zone if the merits of the individual project or the
 1448  specific circumstances in the community in relationship to the
 1449  project warrant such action. If the local governing body and
 1450  Enterprise Florida, Inc., make such a request, the request must
 1451  be transmitted in writing and must include an explanation of,
 1452  and the specific justification for the request must be
 1453  explained. If the department elects to grant the request, the
 1454  grant must be stated in writing, and explain why the request was
 1455  granted the reason for granting the request must be explained.
 1456         3. The business activity or product for the applicant’s
 1457  project must be within an industry identified by the department
 1458  as a target industry business that contributes to the economic
 1459  growth of the state and the area in which the business is
 1460  located, that produces a higher standard of living for residents
 1461  of this state in the new global economy, or that can be shown to
 1462  make an equivalent contribution to the area’s and state’s
 1463  economic progress.
 1464         (5) TAX REFUND AGREEMENT.—
 1465         (b) Compliance with the terms and conditions of the
 1466  agreement is a condition precedent for the receipt of a tax
 1467  refund each year. The failure to comply with the terms and
 1468  conditions of the tax refund agreement results in the loss of
 1469  eligibility for receipt of all tax refunds previously authorized
 1470  under this section and the revocation by the department of the
 1471  certification of the business entity as a qualified target
 1472  industry business, unless the business is eligible to receive
 1473  and elects to accept a prorated refund under paragraph (6)(e) or
 1474  the department grants the business an economic recovery
 1475  extension.
 1476         1. A qualified target industry business may submit a
 1477  request to the department for an economic recovery extension.
 1478  The request must provide quantitative evidence demonstrating how
 1479  negative economic conditions in the business’s industry, the
 1480  effects of a named hurricane or tropical storm, or specific acts
 1481  of terrorism affecting the qualified target industry business
 1482  have prevented the business from complying with the terms and
 1483  conditions of its tax refund agreement.
 1484         2. Upon receipt of a request under subparagraph 1., the
 1485  department has 45 days to notify the requesting business, in
 1486  writing, whether its extension has been granted or denied. In
 1487  determining whether an extension should be granted, the
 1488  department shall consider the extent to which negative economic
 1489  conditions in the requesting business’s industry have occurred
 1490  in the state or the effects of a named hurricane or tropical
 1491  storm or specific acts of terrorism affecting the qualified
 1492  target industry business have prevented the business from
 1493  complying with the terms and conditions of its tax refund
 1494  agreement. The department shall consider current employment
 1495  statistics for this state by industry, including whether the
 1496  business’s industry had substantial job loss during the prior
 1497  year, when determining whether an extension shall be granted.
 1498         3. As a condition for receiving a prorated refund under
 1499  paragraph (6)(e) or an economic recovery extension under this
 1500  paragraph, a qualified target industry business must agree to
 1501  renegotiate its tax refund agreement with the department to, at
 1502  a minimum, ensure that the terms of the agreement comply with
 1503  current law and the department’s procedures governing
 1504  application for and award of tax refunds. Upon approving the
 1505  award of a prorated refund or granting an economic recovery
 1506  extension, the department shall renegotiate the tax refund
 1507  agreement with the business as required by this subparagraph.
 1508  When amending the agreement of a business receiving an economic
 1509  recovery extension, the department may extend the duration of
 1510  the agreement for a period not to exceed 2 years.
 1511         4. A qualified target industry business may submit a
 1512  request for an economic recovery extension to the department in
 1513  lieu of any tax refund claim scheduled to be submitted after
 1514  January 1, 2009, but before July 1, 2012.
 1515         5. A qualified target industry business that receives an
 1516  economic recovery extension may not receive a tax refund for the
 1517  period covered by the extension.
 1518         (8) SPECIAL INCENTIVES.—If the department determines it is
 1519  in the best interest of the public for reasons of facilitating
 1520  economic development, growth, or new employment opportunities
 1521  within a Disproportionally Affected County, the department may,
 1522  between July 1, 2011, and June 30, 2014, waive any or all wage
 1523  or local financial support eligibility requirements and allow a
 1524  qualified target industry business from another state which
 1525  relocates all or a portion of its business to a
 1526  Disproportionally Affected County to receive a tax refund
 1527  payment of up to $6,000 multiplied by the number of jobs
 1528  specified in the tax refund agreement under subparagraph
 1529  (5)(a)1. over the term of the agreement. Prior to granting such
 1530  waiver, the executive director of the department shall file with
 1531  the Governor a written statement of the conditions and
 1532  circumstances constituting the reason for the waiver. Such
 1533  business shall be eligible for the additional tax refund
 1534  payments specified in subparagraph (3)(b)4. if it meets the
 1535  criteria. As used in this section, the term “Disproportionally
 1536  Affected County” means Bay County, Escambia County, Franklin
 1537  County, Gulf County, Okaloosa County, Santa Rosa County, Walton
 1538  County, or Wakulla County.
 1539         (9) INCENTIVE PAYMENTS.—The incentive payments made to a
 1540  business pursuant to this section are not repayments of the
 1541  actual taxes paid to the state or to a local government by the
 1542  business. The amount of state and local government taxes paid by
 1543  a business serve as a limitation on the amount of incentive
 1544  payments a business may receive.
 1545         (10) EXPIRATION.—An applicant may not be certified as
 1546  qualified under this section after June 30, 2020. A tax refund
 1547  agreement existing on that date shall continue in effect in
 1548  accordance with its terms.
 1549         Section 14. Paragraphs (b) and (c) of subsection (2) and
 1550  subsection (5) of section 288.108, Florida Statutes, are amended
 1551  to read:
 1552         288.108 High-impact business.—
 1553         (2) DEFINITIONS.—As used in this section, the term:
 1554         (b) “Cumulative investment” means the total investment in
 1555  buildings and equipment made by a qualified high-impact business
 1556  since the beginning of construction of such facility. The term
 1557  does not include funds granted to or spent on behalf of the
 1558  qualifying business by the state, a local government, or other
 1559  governmental entity; funds appropriated in the General
 1560  Appropriations Act; or funds otherwise provided to the
 1561  qualifying business by a state agency, local government, or
 1562  other governmental entity.
 1563         (c) “Eligible high-impact business” means a business in one
 1564  of the high-impact sectors identified by Enterprise Florida,
 1565  Inc., and certified by the department as provided in subsection
 1566  (5), which is making a cumulative investment in the state of at
 1567  least $50 million and creating at least 50 new full-time
 1568  equivalent jobs in the state or a research and development
 1569  facility making a cumulative investment of at least $25 million
 1570  and creating at least 25 new full-time equivalent jobs. Such
 1571  investment and employment must be achieved in a period not to
 1572  exceed 3 years after the date the business enters into an
 1573  agreement with the department as provided in subsection (5) is
 1574  certified as a qualified high-impact business.
 1575         (5) APPLICATIONS; REVIEW, APPROVAL, AND CERTIFICATION
 1576  PROCESS; GRANT AGREEMENT.—
 1577         (a) The department shall review an application pursuant to
 1578  s. 288.061 which is received from any eligible high-impact
 1579  business, as defined in subsection (2), for consideration as a
 1580  qualified high-impact business before the business has made a
 1581  decision to locate or expand a facility in this state. The
 1582  business must provide the following information:
 1583         1. A complete description of the type of facility, business
 1584  operations, and product or service associated with the project.
 1585         2. The number of full-time equivalent jobs that will be
 1586  created by the project and the average annual wage of those
 1587  jobs.
 1588         3. The cumulative amount of investment to be dedicated to
 1589  this project within 3 years.
 1590         4. A statement concerning any special impacts the facility
 1591  is expected to stimulate in the sector, the state, or regional
 1592  economy and in state universities and community colleges.
 1593         5. A statement concerning the role the grant will play in
 1594  the decision of the applicant business to locate or expand in
 1595  this state.
 1596         6. Any additional information requested by the department.
 1597         (b)1. Applications shall be reviewed and certified pursuant
 1598  to s. 288.061.
 1599         2. The project must have an economic benefit ratio of at
 1600  least 1 to 1.
 1601         (c) The executive director of the department shall
 1602  recommend to the Governor approval or disproval of a project
 1603  pursuant to s. 288.061. The Governor may approve a high-impact
 1604  business performance grant of less than $2 million without
 1605  consulting the Legislature and shall provide a written
 1606  description and evaluation of the approved project to the
 1607  President of the Senate and the Speaker of the House of
 1608  Representatives within 1 business day after approval.
 1609         (d) For any high-impact business performance grant awarded
 1610  funding in the amount of $2 million or more, the Governor shall
 1611  provide a written description and evaluation of the project to
 1612  the President of the Senate and the Speaker of the House of
 1613  Representatives at least 14 days before approving the project.
 1614  If the President of the Senate or the Speaker of the House of
 1615  Representatives timely advises the Governor, in writing, that
 1616  his or her planned or proposed action exceeds the delegated
 1617  authority of the Governor or is contrary to legislative policy
 1618  or intent, the Governor shall instruct the department to
 1619  immediately suspend any action planned or proposed.
 1620         (e) A written description and evaluation of an amendment, a
 1621  modification, or an extension of an executed agreement which
 1622  results in a 0.5-point or greater reduction in the economic
 1623  benefit ratio of the project must be provided to the President
 1624  of the Senate and the Speaker of the House of Representatives
 1625  within 1 business day after approval. An amendment, a
 1626  modification, or an extension may not be made to an executed
 1627  agreement if:
 1628         1. Such action would result in an economic benefit ratio
 1629  less than 1 to 1.
 1630         2. The award of state funds outlined in the agreement has
 1631  not been reduced by a proportionate amount.
 1632         (f) Upon the approval of the Governor, the department shall
 1633  certify the applicant as a high-impact business and the
 1634  qualified high-impact business shall enter into a performance
 1635  grant agreement with the qualified high-impact business pursuant
 1636  to s. 288.061 setting forth the conditions for payment of the
 1637  qualified high-impact business performance grant. The agreement
 1638  shall include the total amount of the qualified high-impact
 1639  business facility performance grant award, the performance
 1640  conditions that must be met to obtain the award, including the
 1641  employment, average salary, investment, the methodology for
 1642  determining if the conditions have been met, and the schedule of
 1643  performance grant payments.
 1644         (g) The department shall validate contractor performance
 1645  and report such validation in the annual incentives report
 1646  required by s. 288.907. The agreement shall require the
 1647  qualified high-impact business to submit proof of performance
 1648  within a certain period of time from the required date of
 1649  performance provided in the agreement, not to exceed 90 days.
 1650         Section 15. Section 288.1088, Florida Statutes, is amended
 1651  to read:
 1652         288.1088 Florida Enterprise Program Quick Action Closing
 1653  Fund.—
 1654         (1)(a) The Legislature finds that attracting, retaining,
 1655  and providing favorable conditions for the growth of certain
 1656  high-impact business facilities, privately developed critical
 1657  rural infrastructure, or key facilities in economically
 1658  distressed urban or rural communities which provide widespread
 1659  economic benefits to the public through high-quality employment
 1660  opportunities in such facilities or in related facilities
 1661  attracted to the state, through the increased tax base provided
 1662  by the high-impact facility and related businesses, through an
 1663  enhanced entrepreneurial climate in the state and the resulting
 1664  business and employment opportunities, and through the
 1665  stimulation and enhancement of the state’s universities and
 1666  community colleges. In the global economy, there exists serious
 1667  and fierce international competition for these facilities, and
 1668  in most instances, when all available resources for economic
 1669  development have been used, the state continues to encounter
 1670  severe competitive disadvantages in vying for these business
 1671  facilities. Florida’s rural areas must provide a competitive
 1672  environment for business in the information age. This often
 1673  requires an incentive to make it feasible for private investors
 1674  to provide infrastructure in those areas.
 1675         (b) The Legislature finds that the conclusion of the space
 1676  shuttle program and the gap in civil human space flight will
 1677  result in significant job losses that will negatively impact
 1678  families, companies, the state and regional economies, and the
 1679  capability level of this state’s aerospace workforce. Thus, the
 1680  Legislature also finds that this loss of jobs is a matter of
 1681  state interest and great public importance. The Legislature
 1682  further finds that it is in the state’s interest for provisions
 1683  to be made in incentive programs for economic development to
 1684  maximize the state’s ability to mitigate these impacts and to
 1685  develop a more diverse aerospace economy.
 1686         (c) The Legislature therefore declares that sufficient
 1687  resources shall be available to respond to extraordinary
 1688  economic opportunities and to compete effectively for these
 1689  high-impact business facilities, critical private infrastructure
 1690  in rural areas, and key businesses in economically distressed
 1691  urban or rural communities, and that up to 20 percent of these
 1692  resources may be used for projects to retain or create high
 1693  technology jobs that are directly associated with developing a
 1694  more diverse aerospace economy in this state.
 1695         (2) There is created within the department the Florida
 1696  Enterprise Program Quick Action Closing Fund. Projects eligible
 1697  for receipt of funds from the program must Quick Action Closing
 1698  Fund shall:
 1699         (a) Be in an industry identified as a target industry
 1700  pursuant to the procedure specified as referenced in s. 288.106.
 1701         (b) Have a positive economic benefit ratio of at least 2.5
 1702  to 1 5 to 1.
 1703         (c) Be an inducement to the project’s location or expansion
 1704  in the state.
 1705         (d) Pay an average annual wage of at least 125 percent of
 1706  the average areawide or statewide private sector average wage in
 1707  the area or, for a project to be located in an area designated
 1708  as a rural area of opportunity, an average annual wage of at
 1709  least 100 percent of the average private sector wage in the
 1710  area.
 1711         (e) Be supported by the local community in which the
 1712  project is to be located. Support must include a resolution
 1713  adopted by the governing board of the county or municipality in
 1714  which the project will be located, which resolution recommends
 1715  that the project be approved and specifies that the commitments
 1716  of local financial support necessary for the business exist.
 1717  Before the passage of such resolution, the department may also
 1718  accept an official letter from an authorized local economic
 1719  development agency that endorses the proposed project and
 1720  pledges that sources of local financial support for such project
 1721  exist. For the purposes of making pledges of local financial
 1722  support under this paragraph, the authorized local economic
 1723  development agency shall be officially designated by the passage
 1724  of a one-time resolution by the local governing board. For
 1725  purposes of this section, the term “local financial support”
 1726  means funding from local sources, public or private, which is
 1727  paid to the Economic Development Trust Fund and which is equal
 1728  to 20 percent of the Florida Enterprise Program award to a
 1729  business.
 1730         1. A business may not provide, directly or indirectly, more
 1731  than 5 percent of such funding in any fiscal year. The sources
 1732  of such funding may not include, directly or indirectly, state
 1733  funds appropriated from the General Revenue Fund or any state
 1734  trust fund, excluding tax revenues shared with local governments
 1735  pursuant to law.
 1736         2. A business may not receive more than 80 percent of its
 1737  total award under this section from state funds.
 1738         3. The department may grant a waiver to a local government
 1739  that reduces the required amount of local financial support for
 1740  a project to 10 percent of the award or that eliminates the
 1741  required amount of local financial support for a project located
 1742  in an area designated by the Governor as a rural area of
 1743  opportunity pursuant to s. 288.0656. To be eligible to receive a
 1744  waiver that reduces or eliminates the required amount of local
 1745  financial support, a local government must provide the
 1746  department with:
 1747         a.A resolution adopted by the governing body of the county
 1748  or municipality in whose jurisdiction the project will be
 1749  located, requesting that the applicant’s project be waived from
 1750  the local financial support requirement.
 1751         b. A statement prepared by a certified public accountant,
 1752  as that term is defined in s. 473.302, which describes the
 1753  financial constraints preventing the local government from
 1754  providing the local financial support required by this section.
 1755  This sub-subparagraph does not apply to a county considered
 1756  fiscally constrained pursuant to s. 218.67(1).
 1757         (f) Create at least 10 new jobs.
 1758         (3)(a) The department and Enterprise Florida, Inc., shall
 1759  jointly review applications pursuant to s. 288.061 and determine
 1760  the eligibility of each project consistent with the criteria in
 1761  subsection (2). Waiver of the criteria in subsection (2) these
 1762  criteria may not be considered except as provided in paragraph
 1763  (2)(e) under the following criteria:
 1764         1. Based on extraordinary circumstances;
 1765         2. In order to mitigate the impact of the conclusion of the
 1766  space shuttle program; or
 1767         3. In rural areas of opportunity if the project would
 1768  significantly benefit the local or regional economy.
 1769         (4)(b) The department shall evaluate individual proposals
 1770  for high-impact business facilities. Such evaluation must
 1771  include, but need not be limited to:
 1772         (a)1. A description of the type of facility or
 1773  infrastructure, its operations, and the associated product or
 1774  service associated with the facility.
 1775         (b)2. The number of full-time-equivalent jobs that will be
 1776  created by the facility and the total estimated average annual
 1777  wages of those jobs or, in the case of privately developed rural
 1778  infrastructure, the types of business activities and jobs
 1779  stimulated by the investment.
 1780         (c)3. The cumulative amount of investment to be dedicated
 1781  to the facility within a specified period.
 1782         (d)4. A statement of any special impacts the facility is
 1783  expected to stimulate in a particular business sector in the
 1784  state or regional economy or in the state’s universities and
 1785  community colleges.
 1786         (e)5. A statement of the role the incentive is expected to
 1787  play in the decision of the applicant business to locate or
 1788  expand in this state or for the private investor to provide
 1789  critical rural infrastructure.
 1790         (f)6. A report evaluating the quality and value of the
 1791  company submitting a proposal. The report must include:
 1792         1.a. A financial analysis of the company, including an
 1793  evaluation of the company’s short-term liquidity ratio as
 1794  measured by its assets to liabilities liability, the company’s
 1795  profitability ratio, and the company’s long-term solvency as
 1796  measured by its debt-to-equity ratio;
 1797         2.b. The historical market performance of the company;
 1798         3.c. A review of any independent evaluations of the
 1799  company;
 1800         4.d. A review of the latest audit of the company’s
 1801  financial statement and the related auditor’s management letter;
 1802  and
 1803         5.e. A review of any other types of audits that are related
 1804  to the internal and management controls of the company.
 1805         (g) The amount of local financial support for the project.
 1806         (5)(a)(c)1.Within 7 business days after evaluating a
 1807  project, The executive director of the department shall
 1808  recommend to the Governor approval or disapproval of a project
 1809  pursuant to s. 288.061 for receipt of funds from the Quick
 1810  Action Closing Fund. In recommending a project, the department
 1811  shall include proposed performance conditions that the project
 1812  must meet to obtain incentive funds.
 1813         2. The Governor may approve a project projects without
 1814  consulting the Legislature for a project awarded projects
 1815  requiring less than $2 million in funding and shall provide a
 1816  written description and evaluation of the approved project to
 1817  the President of the Senate and the Speaker of the House of
 1818  Representatives within 1 business day after approval.
 1819         (b) For a project recommended for approval for an award of
 1820  $2 million or more, the Governor shall provide a written
 1821  description and evaluation of the project to the President of
 1822  the Senate and the Speaker of the House of Representatives at
 1823  least 14 days before approving an award. If the President of the
 1824  Senate or the Speaker of the House of Representatives timely
 1825  advises the Governor, in writing, that his or her planned or
 1826  proposed action exceeds the delegated authority of the Governor
 1827  or is contrary to legislative policy or intent, the Governor
 1828  shall instruct the department to immediately suspend any action
 1829  planned or proposed.
 1830         3. For projects requiring funding in the amount of $2
 1831  million to $5 million, the Governor shall provide a written
 1832  description and evaluation of a project recommended for approval
 1833  to the chair and vice chair of the Legislative Budget Commission
 1834  at least 10 days prior to giving final approval for a project.
 1835  The recommendation must include proposed performance conditions
 1836  that the project must meet in order to obtain funds.
 1837         4. If the chair or vice chair of the Legislative Budget
 1838  Commission or the President of the Senate or the Speaker of the
 1839  House of Representatives timely advises the Executive Office of
 1840  the Governor, in writing, that such action or proposed action
 1841  exceeds the delegated authority of the Executive Office of the
 1842  Governor or is contrary to legislative policy or intent, the
 1843  Executive Office of the Governor shall void the release of funds
 1844  and instruct the department to immediately change such action or
 1845  proposed action until the Legislative Budget Commission or the
 1846  Legislature addresses the issue. Notwithstanding such
 1847  requirement, any project exceeding $5 million must be approved
 1848  by the Legislative Budget Commission prior to the funds being
 1849  released.
 1850         (c) A written description and evaluation of an amendment, a
 1851  modification, or an extension of an executed contract which
 1852  results in a 0.5-point or greater reduction in the economic
 1853  benefit ratio of the project must be provided to the President
 1854  of the Senate and the Speaker of the House of Representatives
 1855  within 1 business day after approval. An amendment, a
 1856  modification, or an extension may not be made to an executed
 1857  contract if:
 1858         1. Such action would result in an economic benefit ratio
 1859  less than 2.5 to 1.
 1860         2. The award of state funds outlined in the contract has
 1861  not been reduced by a proportionate amount.
 1862         (6)(d) Upon the approval of the Governor, the department
 1863  and the business shall enter into a contract pursuant to s.
 1864  288.061 that sets forth the conditions for payment of moneys
 1865  from the fund. Such payment may not be made to the business
 1866  until the scheduled performance conditions have been achieved.
 1867  The contract must also include the minimum and maximum amount of
 1868  funds that may be awarded, if applicable the total amount of
 1869  funds awarded; the performance conditions related to the minimum
 1870  and maximum number of jobs that will be created, if applicable
 1871  that must be met to obtain the award, including, but not limited
 1872  to, net new employment in the state, average salary, and total
 1873  capital investment; a demonstration of demonstrate a baseline of
 1874  current service and a measure of enhanced capability; and the
 1875  amount of local financial support that will be annually
 1876  available and that will be paid into the Economic Development
 1877  Trust Fund the methodology for validating performance; the
 1878  schedule of payments from the fund; and sanctions for failure to
 1879  meet performance conditions. The contract must provide that
 1880  payment of moneys from the fund is contingent upon sufficient
 1881  appropriation of funds by the Legislature. The department may
 1882  not enter into a contract with a business if the local financial
 1883  support resolution is not passed by the local governing body
 1884  within 90 days after the Governor has approved the award.
 1885         (7)(e) The department shall validate contractor performance
 1886  and report such validation in the annual incentives report
 1887  required under s. 288.907. The contract shall require the
 1888  business to submit proof of performance within a certain period
 1889  of time from the required date of performance provided in the
 1890  contract, not to exceed 90 days.
 1891         (8)(a)(4) Funds appropriated by the Legislature for
 1892  purposes of implementing this section shall be placed in reserve
 1893  and may only be released pursuant to the legislative
 1894  consultation and review requirements set forth in this section.
 1895         (b) A scheduled payment from the fund may not be approved
 1896  for a business unless the required local financial support has
 1897  been paid into the account for that project. Funding from local
 1898  sources includes any tax abatement granted to that business
 1899  under s. 196.1995 or the appraised market value of municipal or
 1900  county land conveyed or provided at a discount to that business.
 1901  The amount of any scheduled payment from the fund to such
 1902  business approved under this section must be reduced by the
 1903  amount of any such tax abatement granted or the value of the
 1904  land granted. A report listing all sources of the local
 1905  financial support shall be provided to the department when such
 1906  support is paid to the account.
 1907         Section 16. Paragraph (b) of subsection (2) and subsections
 1908  (4), (7), (8), and (9) of section 288.1089, Florida Statutes,
 1909  are amended to read:
 1910         288.1089 Innovation Incentive Program.—
 1911         (2) As used in this section, the term:
 1912         (b) “Average private sector wage” means the statewide
 1913  average wage in the private sector or the average of all private
 1914  sector wages in the county or in the standard metropolitan area
 1915  in which the project is located as determined by the department.
 1916         (4) To qualify for review by the department, the applicant
 1917  must, at a minimum, establish the following to the satisfaction
 1918  of the department:
 1919         (a) The jobs created by the project must pay an estimated
 1920  annual average wage equaling at least 130 percent of the average
 1921  private sector wage in the area. The department may waive this
 1922  average wage requirement at the request of Enterprise Florida,
 1923  Inc., for a project located in a rural area, a brownfield area,
 1924  or an enterprise zone, when the merits of the individual project
 1925  or the specific circumstances in the community in relationship
 1926  to the project warrant such action. A recommendation for waiver
 1927  by Enterprise Florida, Inc., must include a specific
 1928  justification for the waiver and be transmitted to the
 1929  department in writing. If the department elects to waive the
 1930  wage requirement, the waiver must be stated in writing and
 1931  explain the reasons for granting the waiver must be explained.
 1932         (b) A research and development project must:
 1933         1. Serve as a catalyst for an emerging or evolving
 1934  technology cluster.
 1935         2. Demonstrate a plan for significant higher education
 1936  collaboration.
 1937         3. Provide the state, at a minimum, a cumulative break-even
 1938  economic benefit within a 20-year period.
 1939         4. Be provided with a one-to-one match from the local
 1940  community. The match requirement may be reduced or waived in
 1941  rural areas of opportunity or reduced in rural areas, brownfield
 1942  areas, and enterprise zones. A local government that requests a
 1943  waiver that reduces or eliminates the one-to-one match shall
 1944  provide the department with a statement prepared by a Florida
 1945  certified public accountant, as defined in s. 473.302, which
 1946  describes the financial constraints preventing the local
 1947  government from meeting the local financial support requirement
 1948  of this section. This subparagraph does not apply to a county
 1949  considered fiscally constrained pursuant to s. 218.67(1).
 1950         (c) An innovation business project in this state, other
 1951  than a research and development project, must:
 1952         1.a. Result in the creation of at least 1,000 direct, new
 1953  jobs at the business; or
 1954         b. Result in the creation of at least 500 direct, new jobs
 1955  if the project is located in a rural area, a brownfield area, or
 1956  an enterprise zone.
 1957         2. Have an activity or product that is within an industry
 1958  that is designated as a target industry business under s.
 1959  288.106 or a designated sector under s. 288.108.
 1960         3.a. Have a cumulative investment of at least $500 million
 1961  within a 5-year period; or
 1962         b. Have a cumulative investment that exceeds $250 million
 1963  within a 10-year period if the project is located in a rural
 1964  area, brownfield area, or an enterprise zone.
 1965         4. Be provided with a one-to-one match from the local
 1966  community. The match requirement may be reduced or waived in
 1967  rural areas of opportunity or reduced in rural areas, brownfield
 1968  areas, and enterprise zones. A local government that requests a
 1969  waiver that reduces or eliminates the one-to-one match shall
 1970  provide the department with a statement prepared by a Florida
 1971  certified public accountant, as defined in s. 473.302, which
 1972  describes the financial constraints preventing the local
 1973  government from meeting the local financial support requirement
 1974  of this section. This subparagraph does not apply to a county
 1975  considered fiscally constrained pursuant to s. 218.67(1).
 1976         (d) For an alternative and renewable energy project in this
 1977  state, the project must:
 1978         1. Demonstrate a plan for significant collaboration with an
 1979  institution of higher education.;
 1980         2. Provide the state, at a minimum, a cumulative break-even
 1981  economic benefit within a 20-year period.;
 1982         3. Include matching funds provided by the applicant or
 1983  other available sources. The match requirement may be reduced or
 1984  waived in rural areas of opportunity or reduced in rural areas,
 1985  brownfield areas, and enterprise zones.;
 1986         4. Be located in this state.; and
 1987         5. Provide at least 35 direct, new jobs that pay an
 1988  estimated annual average wage that equals at least 130 percent
 1989  of the average private sector wage in the area.
 1990         (7)(a)The executive director of the department shall
 1991  recommend to the Governor approval or disproval of a project
 1992  pursuant to s. 288.061. The Governor may approve a project
 1993  awarded less than $2 million in funding without consulting the
 1994  Legislature and shall provide a written description and
 1995  evaluation of the approved project to the President of the
 1996  Senate and the Speaker of the House of Representatives within 1
 1997  business day after approval. Upon receipt of the evaluation and
 1998  recommendation from the department, the Governor shall approve
 1999  or deny an award. In recommending approval of an award, the
 2000  department shall include proposed performance conditions that
 2001  the applicant must meet in order to obtain incentive funds and
 2002  any other conditions that must be met before the receipt of any
 2003  incentive funds. The Governor shall consult with the President
 2004  of the Senate and the Speaker of the House of Representatives
 2005  before giving approval for an award. Upon review and approval of
 2006  an award by the Legislative Budget Commission, the Executive
 2007  Office of the Governor shall release the funds.
 2008         (b) For a project recommended for approval for an award of
 2009  $2 million or more, the Governor shall provide a written
 2010  description and evaluation of the project to the President of
 2011  the Senate and the Speaker of the House of Representatives at
 2012  least 14 days before approving an award. If the President of the
 2013  Senate or the Speaker of the House of Representatives timely
 2014  advises the Governor, in writing, that his or her planned or
 2015  proposed action exceeds the delegated authority of the Governor
 2016  or is contrary to legislative policy or intent, the Governor
 2017  shall instruct the department to immediately suspend any action
 2018  planned or proposed.
 2019         (c) A written description and evaluation of an amendment, a
 2020  modification, or an extension of an executed agreement which
 2021  results in a 0.5-point or greater reduction in the economic
 2022  benefit ratio of the project must be provided to the President
 2023  of the Senate and the Speaker of the House of Representatives
 2024  within 1 business day after approval. An amendment, a
 2025  modification, or an extension may not be made to an executed
 2026  agreement if:
 2027         1. Such action would result in an economic benefit ratio
 2028  less than 1 to 1.
 2029         2. The award of state funds outlined in the agreement has
 2030  not been reduced by a proportionate amount.
 2031         (8)(a) After the conditions set forth in subsection (7)
 2032  have been met, the department shall issue a letter certifying
 2033  the applicant as qualified for an award. the department and the
 2034  award recipient shall enter into an agreement pursuant to s.
 2035  288.061 that sets forth the conditions for payment of the
 2036  incentive funds. The agreement must also include, at a minimum:
 2037         (a)1.The total amount of funds awarded.
 2038         2. The performance conditions that must be met in order to
 2039  obtain the award or portions of the award, including, but not
 2040  limited to, net new employment in the state, average wage, and
 2041  total cumulative investment.
 2042         3. Demonstration of a baseline of current service and a
 2043  measure of enhanced capability.
 2044         4. The methodology for validating performance.
 2045         5. The schedule of payments.
 2046         6. Sanctions for failure to meet performance conditions,
 2047  including any clawback provisions.
 2048         (b) Additionally, agreements signed on or after July 1,
 2049  2009, must include the following provisions:
 2050         (b)1. Notwithstanding subsection (4), a requirement that
 2051  the jobs created by the recipient of the incentive funds pay an
 2052  annual average wage at least equal to the relevant industry’s
 2053  annual average wage or at least 130 percent of the average
 2054  private sector wage in the area, whichever is greater.
 2055         (c)2. A reinvestment requirement. Each recipient of an
 2056  award shall reinvest up to 15 percent of net royalty revenues,
 2057  including revenues from spin-off companies and the revenues from
 2058  the sale of stock it receives from the licensing or transfer of
 2059  inventions, methods, processes, and other patentable discoveries
 2060  conceived or reduced to practice using its facilities in Florida
 2061  or its Florida-based employees, in whole or in part, and to
 2062  which the recipient of the grant becomes entitled during the 20
 2063  years following the effective date of its agreement with the
 2064  department. Each recipient of an award also shall reinvest up to
 2065  15 percent of the gross revenues it receives from naming
 2066  opportunities associated with any facility it builds in this
 2067  state. Reinvestment payments shall commence no later than 6
 2068  months after the recipient of the grant has received the final
 2069  disbursement under the contract and shall continue until the
 2070  maximum reinvestment, as specified in the contract, has been
 2071  paid. Reinvestment payments shall be remitted to the department
 2072  for deposit in the Biomedical Research Trust Fund for companies
 2073  specializing in biomedicine or life sciences, or in the Economic
 2074  Development Trust Fund for companies specializing in fields
 2075  other than biomedicine or the life sciences. If these trust
 2076  funds no longer exist at the time of the reinvestment, the
 2077  state’s share of reinvestment shall be deposited in their
 2078  successor trust funds as determined by law. Each recipient of an
 2079  award shall annually submit a schedule of the shares of stock
 2080  held by it as payment of the royalty required by this paragraph
 2081  and report on any trades or activity concerning such stock. Each
 2082  recipient’s reinvestment obligations survive the expiration or
 2083  termination of its agreement with the state.
 2084         (d)3. Requirements for the establishment of internship
 2085  programs or other learning opportunities for educators and
 2086  secondary, postsecondary, graduate, and doctoral students.
 2087         (e)4. A requirement that the recipient submit quarterly
 2088  reports and annual reports related to activities and performance
 2089  to the department, according to standardized reporting periods.
 2090         (f)5. A requirement for an annual accounting to the
 2091  department of the expenditure of funds disbursed under this
 2092  section.
 2093         6. A process for amending the agreement.
 2094         (9) The department shall validate the performance of an
 2095  innovation business, a research and development facility, or an
 2096  alternative and renewable energy business that has received an
 2097  award. The agreement shall require the innovation business to
 2098  submit proof of performance within a certain period of time from
 2099  the required date of performance provided in the agreement, not
 2100  to exceed 90 days. At the conclusion of the innovation incentive
 2101  award agreement, or its earlier termination, the department
 2102  shall include in the annual incentives report required under s.
 2103  288.907 a detailed description of whether the recipient of the
 2104  innovation incentive grant achieved its specified outcomes.
 2105         Section 17. Subsection (5) is added to section 288.1097,
 2106  Florida Statutes, to read:
 2107         288.1097 Qualified job training organizations;
 2108  certification; duties.—
 2109         (5) Notwithstanding s. 624.4625(1)(b), a qualified job
 2110  training organization that has been certified is eligible to
 2111  participate in a self-insurance fund authorized by s. 624.4625.
 2112         Section 18. Effective upon becoming law, subsections (1),
 2113  (3), and (4), paragraph (a) of subsection (5), paragraph (d) of
 2114  subsection (6), subsections (7) and (9), and subsections (11)
 2115  through (14) of section 288.11625, Florida Statutes, are amended
 2116  to read:
 2117         288.11625 Sports development.—
 2118         (1) ADMINISTRATION.—The department shall serve as the state
 2119  agency responsible for screening applicants for state funding
 2120  under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
 2121         (3) PURPOSE.—The purpose of this section is to provide
 2122  applicants state funding under s. 212.20(6)(d)6.e. s.
 2123  212.20(6)(d)6.f. for the public purpose of constructing,
 2124  reconstructing, renovating, or improving a facility.
 2125         (4) APPLICATION AND CERTIFICATION APPROVAL PROCESS.—
 2126         (a) The department shall establish the procedures and
 2127  application forms deemed necessary pursuant to the requirements
 2128  of this section. The department may notify an applicant of any
 2129  additional required or incomplete information necessary to
 2130  evaluate an application.
 2131         (b) The annual application period is from June 1 through
 2132  November 1.
 2133         (c) Within 60 days after receipt of a completed
 2134  application, the department shall complete its evaluation of the
 2135  application as provided under subsection (5) and notify the
 2136  applicant in writing of the department’s decision to recommend
 2137  approval of the applicant by the Legislature or to deny the
 2138  application.
 2139         (d) By each February 1, the department shall rank the
 2140  applicants and provide to the Legislature the list of the
 2141  recommended applicants in ranked order of projects most likely
 2142  to positively impact the state based on criteria established
 2143  under this section. The list must include the department’s
 2144  evaluation of the applicant.
 2145         (e) A recommended applicant’s request for funding must be
 2146  approved by the Legislature, enacted by a general law or
 2147  conforming bill approved by the Governor in the manner provided
 2148  in s. 8, Art. III of the State Constitution. After enactment,
 2149  The department must certify an applicant and its approved
 2150  request for funding, except as provided in paragraph (6)(f). The
 2151  approved request for funding must be certified as an annual
 2152  distribution amount, and the department must notify the
 2153  Department of Revenue of the initial certification and the
 2154  distribution amount.
 2155         1. An application by a unit of local government which is
 2156  approved by the Legislature and subsequently certified by the
 2157  department remains certified for the duration of the
 2158  beneficiary’s agreement with the applicant or for 30 years,
 2159  whichever is less, provided the certified applicant has an
 2160  agreement with a beneficiary at the time of initial
 2161  certification by the department.
 2162         2. An application by a beneficiary or other applicant which
 2163  is approved by the Legislature and subsequently certified by the
 2164  department remains certified for the duration of the
 2165  beneficiary’s agreement with the unit of local government that
 2166  owns the underlying property or for 30 years, whichever is less,
 2167  provided the certified applicant has an agreement with the unit
 2168  of local government at the time of initial certification by the
 2169  department.
 2170         3. An applicant that is previously certified pursuant to
 2171  this section does not need legislative approval certification
 2172  each year to receive state funding.
 2173         (f) An applicant that is recommended by the department but
 2174  not certified approved by the Legislature may reapply and shall
 2175  update any information in the original application as required
 2176  by the department.
 2177         (g) The department may certify recommend no more than one
 2178  distribution under this section for any applicant, facility, or
 2179  beneficiary at a time. A facility or beneficiary may not be the
 2180  subject of more than one distribution under s. 212.20 at any
 2181  time for any state-administered sports-related program,
 2182  including s. 288.1162, s. 288.11621, s. 288.11631, or this
 2183  section. This limitation does not apply if the applicant
 2184  demonstrates that the beneficiary that is the subject of the
 2185  distribution under s. 212.20 no longer plays at the facility
 2186  that is the subject of the application under this section.
 2187         (h) An application submitted either by a first-time
 2188  applicant whose project exceeds $300 million and commenced on
 2189  the facility’s existing site before January 1, 2014, or by a
 2190  beneficiary that has completed the terms of a previous agreement
 2191  for distributions under chapter 212 for an existing facility
 2192  shall be considered an application for a new facility for
 2193  purposes that include, but are not limited to, incremental and
 2194  baseline tax calculations.
 2195         (i) An application may be submitted to the department for
 2196  evaluation and certification recommendation if the existing
 2197  beneficiary has completed or will complete the terms of an
 2198  existing distribution under chapter 212 for an existing facility
 2199  before a distribution can be made.
 2200         (5) EVALUATION PROCESS.—
 2201         (a) Before certifying recommending an applicant to receive
 2202  a state distribution under s. 212.20(6)(d)6.e. s.
 2203  212.20(6)(d)6.f., the department must verify that:
 2204         1. The applicant or beneficiary is responsible for the
 2205  construction, reconstruction, renovation, or improvement of a
 2206  facility and obtained at least three bids for the project.
 2207         2. If the applicant is not a unit of local government, a
 2208  unit of local government holds title to the property on which
 2209  the facility and project are, or will be, located.
 2210         3. If the applicant is a unit of local government in whose
 2211  jurisdiction the facility is, or will be, located, the unit of
 2212  local government has an exclusive intent agreement to negotiate
 2213  in this state with the beneficiary.
 2214         4. A unit of local government in whose jurisdiction the
 2215  facility is, or will be, located supports the application for
 2216  state funds. Such support must be verified by the adoption of a
 2217  resolution, after a public hearing, that the project serves a
 2218  public purpose.
 2219         5. The applicant or beneficiary has not previously
 2220  defaulted or failed to meet any statutory requirements of a
 2221  previous state-administered sports-related program under s.
 2222  288.1162, s. 288.11621, s. 288.11631, or this section.
 2223  Additionally, the applicant or beneficiary is not currently
 2224  receiving state distributions under s. 212.20 for the facility
 2225  that is the subject of the application, unless the applicant
 2226  demonstrates that the franchise that applied for a distribution
 2227  under s. 212.20 no longer plays at the facility that is the
 2228  subject of the application.
 2229         6. The applicant or beneficiary has sufficiently
 2230  demonstrated a commitment to employ residents of this state,
 2231  contract with Florida-based firms, and purchase locally
 2232  available building materials to the greatest extent possible.
 2233         7. If the applicant is a unit of local government, the
 2234  applicant has a certified copy of a signed agreement with a
 2235  beneficiary for the use of the facility. If the applicant is a
 2236  beneficiary, the beneficiary must enter into an agreement with
 2237  the department. The applicant’s or beneficiary’s agreement must
 2238  also require the following:
 2239         a. The beneficiary must reimburse the state for state funds
 2240  that will be distributed if the beneficiary relocates or no
 2241  longer occupies or uses the facility as the facility’s primary
 2242  tenant before the agreement expires. Reimbursements must be sent
 2243  to the Department of Revenue for deposit into the General
 2244  Revenue Fund.
 2245         b. The beneficiary must pay for signage or advertising
 2246  within the facility. The signage or advertising must be placed
 2247  in a prominent location as close to the field of play or
 2248  competition as is practicable, must be displayed consistent with
 2249  signage or advertising in the same location and of like value,
 2250  and must feature Florida advertising approved by the Florida
 2251  Tourism Industry Marketing Corporation.
 2252         8. The project will commence within 12 months after
 2253  receiving state funds or did not commence before January 1,
 2254  2013.
 2255         (6) DISTRIBUTION.—
 2256         (d) The department shall notify the Department of Revenue
 2257  of the applicant’s initial certification, and the Department of
 2258  Revenue shall begin distributions within 45 days after such
 2259  notification or upon a date specified by the department as
 2260  requested by the approved applicant, whichever is later.
 2261         (7) CONTRACT.—An applicant approved by the Legislature and
 2262  certified by the department must enter into a contract with the
 2263  department which:
 2264         (a) Specifies the terms of the state’s investment.
 2265         (b) States the criteria that the certified applicant must
 2266  meet in order to remain certified.
 2267         (c) Requires the applicant to submit the independent
 2268  analysis required under subsection (6) and an annual independent
 2269  analysis.
 2270         1. The applicant must agree to submit to the department,
 2271  beginning 12 months after completion of a project or 12 months
 2272  after the first four annual distributions, whichever is earlier,
 2273  an annual analysis by an independent certified public accountant
 2274  demonstrating the actual amount of new incremental state sales
 2275  taxes generated by sales at the facility during the previous 12
 2276  month period. The applicant shall certify to the department a
 2277  comparison of the actual amount of state sales taxes generated
 2278  by sales at the facility during the previous 12-month period to
 2279  the baseline under paragraph (6)(b).
 2280         2. The applicant must submit the certification within 90
 2281  days after the end of the previous 12-month period. The
 2282  department shall verify the analysis.
 2283         (d) Specifies information that the certified applicant must
 2284  report to the department.
 2285         (e) Requires the applicant to reimburse the state by
 2286  electing to do one of the following:
 2287         1. After all distributions have been made, reimburse at the
 2288  end of the contract term any amount by which the total
 2289  distributions made under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
 2290  exceed actual new incremental state sales taxes generated by
 2291  sales at the facility during the contract, plus a 5 percent
 2292  penalty on that amount.
 2293         2. After the applicant begins to submit the independent
 2294  analysis under paragraph (c), reimburse each year any amount by
 2295  which the previous year’s annual distribution exceeds 75 percent
 2296  of the actual new incremental state sales taxes generated by
 2297  sales at the facility.
 2298  
 2299  Any reimbursement due to the state must be made within 90 days
 2300  after the applicable distribution under this paragraph. If the
 2301  applicant is unable or unwilling to reimburse the state for such
 2302  amount, the department may place a lien on the applicant’s
 2303  facility. If the applicant is a municipality or county, it may
 2304  reimburse the state from its half-cent sales tax allocation, as
 2305  provided in s. 218.64(3). Reimbursements must be sent to the
 2306  Department of Revenue for deposit into the General Revenue Fund.
 2307         (f) Includes any provisions deemed prudent by the
 2308  department.
 2309         (9) REPORTS.—
 2310         (a) On or before November 1 of each year, an applicant
 2311  certified under this section and approved to receive state funds
 2312  must submit to the department any information required by the
 2313  department. The department shall summarize this information for
 2314  inclusion in an its annual report to the Legislature under
 2315  paragraph (4)(d).
 2316         (b) Every 5 years after an applicant receives its first
 2317  monthly distribution, the department must verify that the
 2318  applicant is meeting the program requirements. If the applicant
 2319  fails to meet these requirements, the department shall notify
 2320  the Governor and the Legislature in its next annual report under
 2321  paragraph (4)(d) that the requirements are not being met and
 2322  recommend future action. The department shall take into
 2323  consideration extenuating circumstances that may have prevented
 2324  the applicant from meeting the program requirements, such as
 2325  force majeure events or a significant economic downturn.
 2326         (11) APPLICATION RELATED TO NEW FACILITIES OR PROJECTS
 2327  COMMENCED BEFORE JULY 1, 2014.—Notwithstanding paragraph (4)(e),
 2328  the Legislative Budget Commission may approve an application for
 2329  state funds by an applicant for a new facility or a project
 2330  commenced between March 1, 2013, and July 1, 2014. Such an
 2331  application may be submitted after May 1, 2014. The department
 2332  must review the application and recommend approval to the
 2333  Legislature or deny the application. The Legislative Budget
 2334  Commission may approve applications on or after January 1, 2015.
 2335  The department must certify the applicant within 45 days of
 2336  approval by the Legislative Budget Commission. State funds may
 2337  not be distributed until the department notifies the Department
 2338  of Revenue that the applicant was approved by the Legislative
 2339  Budget Commission and certified by the department. An applicant
 2340  certified under this subsection is subject to the provisions and
 2341  requirements of this section. An applicant that fails to meet
 2342  the conditions of this subsection may reapply during future
 2343  application periods.
 2344         (11)(12) REPAYMENT OF DISTRIBUTIONS.—An applicant that is
 2345  certified under this section may be subject to repayment of
 2346  distributions upon the occurrence of any of the following:
 2347         (a) An applicant’s beneficiary has broken the terms of its
 2348  agreement with the applicant and relocated from the facility or
 2349  no longer occupies or uses the facility as the facility’s
 2350  primary tenant. The beneficiary must reimburse the state for
 2351  state funds that will be distributed, plus a 5 percent penalty
 2352  on that amount, if the beneficiary relocates before the
 2353  agreement expires.
 2354         (b) A determination by the department that an applicant has
 2355  submitted information or made a representation that is
 2356  determined to be false, misleading, deceptive, or otherwise
 2357  untrue. The applicant must reimburse the state for state funds
 2358  that have been and will be distributed, plus a 5 percent penalty
 2359  on that amount, if such determination is made. If the applicant
 2360  is a municipality or county, it may reimburse the state from its
 2361  half-cent sales tax allocation, as provided in s. 218.64(3).
 2362         (c) Repayment of distributions must be sent to the
 2363  Department of Revenue for deposit into the General Revenue Fund.
 2364         (12)(13) HALTING OF PAYMENTS.—The applicant may request in
 2365  writing at least 20 days before the next monthly distribution
 2366  that the department halt future payments. The department shall
 2367  immediately notify the Department of Revenue to halt future
 2368  payments.
 2369         (13)(14) RULEMAKING.—The department may adopt rules to
 2370  implement this section.
 2371         Section 19. The amendments made to s. 288.11625, Florida
 2372  Statutes, apply to applications received, evaluated, and
 2373  recommended for approval by the Department of Economic
 2374  Opportunity in the 2015-2016 fiscal year.
 2375         Section 20. Effective upon becoming law, section 288.1169,
 2376  Florida Statutes, is repealed.
 2377         Section 21. Notwithstanding the repeal of section 288.1229,
 2378  Florida Statutes, in s. 485, chapter 2011-142, Laws of Florida,
 2379  section 288.1229, Florida Statutes, is revived, reenacted, and
 2380  amended to read:
 2381         288.1229 Promotion and development of sports-related
 2382  industries and amateur athletics; direct-support organization
 2383  established; powers and duties.—
 2384         (1) The Department of Economic Opportunity shall establish
 2385  a direct-support organization known as the Florida Sports
 2386  Foundation. The foundation shall The Office of Tourism, Trade,
 2387  and Economic Development may authorize a direct-support
 2388  organization to assist the department office in:
 2389         (a) The promotion and development of the sports industry
 2390  and related industries for the purpose of improving the economic
 2391  presence of these industries in Florida.
 2392         (b) The promotion of amateur athletic participation for the
 2393  citizens of Florida and the promotion of Florida as a host for
 2394  national and international amateur athletic competitions for the
 2395  purpose of encouraging and increasing the direct and ancillary
 2396  economic benefits of amateur athletic events and competitions.
 2397         (c) The retention of professional sports franchises,
 2398  including the spring training operations of Major League
 2399  Baseball.
 2400         (2) The Florida Sports Foundation To be authorized as a
 2401  direct-support organization, an organization must:
 2402         (a) Be incorporated as a corporation not for profit
 2403  pursuant to chapter 617.
 2404         (b)1. Be governed by a board of directors, which must
 2405  consist of 20 up to 15 members appointed by the Governor, which
 2406  include:
 2407         a. Ten members representing Florida major league franchises
 2408  of Major League Baseball, National Basketball Association,
 2409  National Football League, National Hockey League, and Major
 2410  League Soccer teams domiciled in this state.
 2411         b. A member representing Florida Sports Commissions.
 2412         c. A member representing the boating and fishing industries
 2413  in Florida.
 2414         d. A member representing the golf industry in Florida.
 2415         e. A member representing Major League Baseball spring
 2416  training.
 2417         f. A member representing the auto racing industry in
 2418  Florida.
 2419         g. Five members at-large and up to 15 members appointed by
 2420  the existing board of directors. In making at-large
 2421  appointments, the governor board must consider a potential
 2422  member’s background in community service and sports activism in,
 2423  and financial support of, the sports industry, professional
 2424  sports, or organized amateur athletics. Members must be
 2425  residents of the state and highly knowledgeable about or active
 2426  in professional or organized amateur sports.
 2427         2. The board must contain representatives of all
 2428  geographical regions of the state and must represent ethnic and
 2429  gender diversity. The terms of office of the members shall be 4
 2430  years. No member may serve more than two consecutive terms. The
 2431  Governor may remove any member for cause and shall fill all
 2432  vacancies that occur.
 2433         (c) Have as its purpose, as stated in its articles of
 2434  incorporation, to receive, hold, invest, and administer
 2435  property; to raise funds and receive gifts; and to promote and
 2436  develop the sports industry and related industries for the
 2437  purpose of increasing the economic presence of these industries
 2438  in Florida.
 2439         (d) Have a prior determination by the department Office of
 2440  Tourism, Trade, and Economic Development that the organization
 2441  will benefit the department office and act in the best interests
 2442  of the state as a direct-support organization to the department
 2443  office.
 2444         (3) The Florida Sports Foundation shall operate under
 2445  contract with the department. The department shall enter into a
 2446  contract with the foundation by July 1, 2016. The contract must
 2447  provide Office of Tourism, Trade, and Economic Development shall
 2448  contract with the organization and shall include in the contract
 2449  that:
 2450         (a) The department office may review the foundation’s
 2451  organization’s articles of incorporation.
 2452         (b) The foundation organization shall submit an annual
 2453  budget proposal to the department office, on a form provided by
 2454  the department office, in accordance with department office
 2455  procedures for filing budget proposals based upon the
 2456  recommendation of the department office.
 2457         (c) Any funds that the foundation organization holds in
 2458  trust will revert to the state upon the expiration or
 2459  cancellation of the contract.
 2460         (d) The foundation organization is subject to an annual
 2461  financial and performance review by the department office to
 2462  determine whether the foundation organization is complying with
 2463  the terms of the contract and whether it is acting in a manner
 2464  consistent with the goals of the department office and in the
 2465  best interests of the state.
 2466         (e) The fiscal year of the foundation begins organization
 2467  will begin July 1 of each year and ends end June 30 of the next
 2468  ensuing year.
 2469         (4) The department Office of Tourism, Trade, and Economic
 2470  Development may allow the foundation organization to use the
 2471  property, facilities, personnel, and services of the department
 2472  office if the foundation organization provides equal employment
 2473  opportunities to all persons regardless of race, color,
 2474  religion, sex, age, or national origin, subject to the approval
 2475  of the executive director of the department office.
 2476         (5) The foundation organization shall provide for an annual
 2477  financial audit in accordance with s. 215.981.
 2478         (6) The foundation organization is not granted any taxing
 2479  power.
 2480         (7) In exercising the power provided in this section, the
 2481  Office of Tourism, Trade, and Economic Development may authorize
 2482  and contract with the direct-support organization existing on
 2483  June 30, 1996, and authorized by the former Florida Department
 2484  of Commerce to promote sports-related industries. An appointed
 2485  member of the board of directors of such direct-support
 2486  organization as of June 30, 1996, may serve the remainder of his
 2487  or her unexpired term.
 2488         (7)(8) To promote amateur sports and physical fitness, the
 2489  foundation direct-support organization shall:
 2490         (a) Develop, foster, and coordinate services and programs
 2491  for amateur sports for the people of Florida.
 2492         (b) Sponsor amateur sports workshops, clinics, conferences,
 2493  and other similar activities.
 2494         (c) Give recognition to outstanding developments and
 2495  achievements in, and contributions to, amateur sports.
 2496         (d) Encourage, support, and assist local governments and
 2497  communities in the development of or hosting of local amateur
 2498  athletic events and competitions.
 2499         (e) Promote Florida as a host for national and
 2500  international amateur athletic competitions.
 2501         (f) Develop a statewide programs program of amateur
 2502  athletic competition to be known as the “Florida Senior Games”
 2503  and the “Sunshine State Games.”
 2504         (g) Continue the successful amateur sports programs
 2505  previously conducted by the Florida Governor’s Council on
 2506  Physical Fitness and Amateur Sports created under former s.
 2507  14.22.
 2508         (h) Encourage and continue the use of volunteers in its
 2509  amateur sports programs to the maximum extent possible.
 2510         (i) Develop, foster, and coordinate services and programs
 2511  designed to encourage the participation of Florida’s youth in
 2512  Olympic sports activities and competitions.
 2513         (j) Foster and coordinate services and programs designed to
 2514  contribute to the physical fitness of the citizens of Florida.
 2515         (8)(9)(a) The Sunshine State Games and Florida Senior Games
 2516  shall both be patterned after the Summer Olympics with
 2517  variations as necessitated by availability of facilities,
 2518  equipment, and expertise. The games shall be designed to
 2519  encourage the participation of athletes representing a broad
 2520  range of age groups, skill levels, and Florida communities.
 2521  Participants shall be residents of this state. Regional
 2522  competitions shall be held throughout the state, and the top
 2523  qualifiers in each sport shall proceed to the final competitions
 2524  to be held at a site in the state with the necessary facilities
 2525  and equipment for conducting the competitions.
 2526         (b) The department Executive Office of the Governor is
 2527  authorized to permit the use of property, facilities, and
 2528  personal services of or at any State University System facility
 2529  or institution by the direct-support organization operating the
 2530  Sunshine State Games and Florida Senior Games. For the purposes
 2531  of this paragraph, personal services includes full-time or part
 2532  time personnel as well as payroll processing.
 2533         Section 22. Section 288.125, Florida Statutes, is amended
 2534  to read:
 2535         288.125 Definition of term “entertainment industry.”—For
 2536  the purposes of ss. 288.1254, 288.1256, 288.1258, 288.913,
 2537  288.914, and 288.915 ss. 288.1251-288.1258, the term
 2538  “entertainment industry” means those persons or entities engaged
 2539  in the operation of motion picture or television studios or
 2540  recording studios; those persons or entities engaged in the
 2541  preproduction, production, or postproduction of motion pictures,
 2542  made-for-television movies, television programming, digital
 2543  media projects, commercial advertising, music videos, or sound
 2544  recordings; and those persons or entities providing products or
 2545  services directly related to the preproduction, production, or
 2546  postproduction of motion pictures, made-for-television movies,
 2547  television programming, digital media projects, commercial
 2548  advertising, music videos, or sound recordings, including, but
 2549  not limited to, the broadcast industry.
 2550         Section 23. Section 288.1251, Florida Statutes, is
 2551  renumbered as section 288.913, Florida Statutes, and amended to
 2552  read:
 2553         288.913 288.1251 Promotion and development of entertainment
 2554  industry; Division Office of Film and Entertainment; creation;
 2555  purpose; powers and duties.—
 2556         (1) CREATION.—
 2557         (a)The Division of Film and Entertainment There is hereby
 2558  created within Enterprise Florida, Inc., the department the
 2559  Office of Film and Entertainment for the purpose of developing,
 2560  recruiting, marketing, promoting, and providing services to the
 2561  state’s entertainment industry. The division shall serve as a
 2562  liaison between the entertainment industry and other state and
 2563  local governmental agencies, local film commissions, and labor
 2564  organizations.
 2565         (2)(b)COMMISSIONER.—The president of Enterprise Florida,
 2566  Inc., shall appoint the film and entertainment commissioner, who
 2567  is subject to confirmation by the Senate, within 90 days after
 2568  the effective date of this act department shall conduct a
 2569  national search for a qualified person to fill the position of
 2570  Commissioner of Film and Entertainment when the position is
 2571  vacant. The executive director of the department has the
 2572  responsibility to hire the film commissioner. The commissioner
 2573  is subject to the requirements of s. 288.901(1)(c).
 2574  Qualifications for the film commissioner include, but are not
 2575  limited to, the following:
 2576         (a)1.At least 5 years’ A working knowledge of and
 2577  experience with the equipment, personnel, financial, and day-to
 2578  day production operations of the industries to be served by the
 2579  division Office of Film and Entertainment;
 2580         (b)2. Marketing and promotion experience related to the
 2581  film and entertainment industries to be served;
 2582         (c)3. Experience working with a variety of individuals
 2583  representing large and small entertainment-related businesses,
 2584  industry associations, local community entertainment industry
 2585  liaisons, and labor organizations; and
 2586         (d)4. Experience working with a variety of state and local
 2587  governmental agencies; and.
 2588         (e)A record of high-level involvement in production deals
 2589  and contacts with industry decisionmakers.
 2590         (3)(2) POWERS AND DUTIES.—
 2591         (a) In the performance of its duties, the Division Office
 2592  of Film and Entertainment, in performance of its duties, shall
 2593  develop and periodically:
 2594         1. In consultation with the Florida Film and Entertainment
 2595  Advisory Council, update a 5-year the strategic plan every 5
 2596  years to guide the activities of the division Office of Film and
 2597  Entertainment in the areas of entertainment industry
 2598  development, marketing, promotion, liaison services, field
 2599  office administration, and information. The plan must shall:
 2600         a. be annual in construction and ongoing in nature.
 2601         1. At a minimum, the plan must address the following:
 2602         a.b.Include recommendations relating to The organizational
 2603  structure of the division, including any field offices outside
 2604  the state office.
 2605         b. The coordination of the division with local or regional
 2606  offices maintained by counties and regions of the state, local
 2607  film commissions, and labor organizations, and the coordination
 2608  of such entities with each other to facilitate a working
 2609  relationship.
 2610         c.Strategies to identify, solicit, and recruit
 2611  entertainment production opportunities for the state, including
 2612  implementation of programs for rural and urban areas designed to
 2613  develop and promote the state’s entertainment industry.
 2614         d.c.Include An annual budget projection for the division
 2615  office for each year of the plan.
 2616         d. Include an operational model for the office to use in
 2617  implementing programs for rural and urban areas designed to:
 2618         (I) develop and promote the state’s entertainment industry.
 2619         (II) Have the office serve as a liaison between the
 2620  entertainment industry and other state and local governmental
 2621  agencies, local film commissions, and labor organizations.
 2622         (III) Gather statistical information related to the state’s
 2623  entertainment industry.
 2624         e.(IV)Provision of Provide information and service to
 2625  businesses, communities, organizations, and individuals engaged
 2626  in entertainment industry activities.
 2627         (V) Administer field offices outside the state and
 2628  coordinate with regional offices maintained by counties and
 2629  regions of the state, as described in sub-sub-subparagraph (II),
 2630  as necessary.
 2631         f.e.Include Performance standards and measurable outcomes
 2632  for the programs to be implemented by the division office.
 2633         2. The plan shall be annually reviewed and approved by the
 2634  board of directors of Enterprise Florida, Inc.
 2635         f. Include an assessment of, and make recommendations on,
 2636  the feasibility of creating an alternative public-private
 2637  partnership for the purpose of contracting with such a
 2638  partnership for the administration of the state’s entertainment
 2639  industry promotion, development, marketing, and service
 2640  programs.
 2641         2. Develop, market, and facilitate a working relationship
 2642  between state agencies and local governments in cooperation with
 2643  local film commission offices for out-of-state and indigenous
 2644  entertainment industry production entities.
 2645         3. Implement a structured methodology prescribed for
 2646  coordinating activities of local offices with each other and the
 2647  commissioner’s office.
 2648         (b) The division shall also:
 2649         1.4. Represent the state’s indigenous entertainment
 2650  industry to key decisionmakers within the national and
 2651  international entertainment industry, and to state and local
 2652  officials.
 2653         2.5. Prepare an inventory and analysis of the state’s
 2654  entertainment industry, including, but not limited to,
 2655  information on crew, related businesses, support services, job
 2656  creation, talent, and economic impact and coordinate with local
 2657  offices to develop an information tool for common use.
 2658         3.6. Identify, solicit, and recruit entertainment
 2659  production opportunities for the state.
 2660         4.7. Assist rural communities and other small communities
 2661  in the state in developing the expertise and capacity necessary
 2662  for such communities to develop, market, promote, and provide
 2663  services to the state’s entertainment industry.
 2664         (c)(b) The division Office of Film and Entertainment, in
 2665  the performance of its duties, may:
 2666         1. Conduct or contract for specific promotion and marketing
 2667  functions, including, but not limited to, production of a
 2668  statewide directory, production and maintenance of a an Internet
 2669  website, establishment and maintenance of a toll-free telephone
 2670  number, organization of trade show participation, and
 2671  appropriate cooperative marketing opportunities.
 2672         2. Conduct its affairs, carry on its operations, establish
 2673  offices, and exercise the powers granted by this act in any
 2674  state, territory, district, or possession of the United States.
 2675         3. Carry out any program of information, special events, or
 2676  publicity designed to attract the entertainment industry to
 2677  Florida.
 2678         4. Develop relationships and leverage resources with other
 2679  public and private organizations or groups in their efforts to
 2680  publicize to the entertainment industry in this state, other
 2681  states, and other countries the depth of Florida’s entertainment
 2682  industry talent, crew, production companies, production
 2683  equipment resources, related businesses, and support services,
 2684  including the establishment of and expenditure for a program of
 2685  cooperative advertising with these public and private
 2686  organizations and groups in accordance with the provisions of
 2687  chapter 120.
 2688         5. Provide and arrange for reasonable and necessary
 2689  promotional items and services for such persons as the division
 2690  office deems proper in connection with the performance of the
 2691  promotional and other duties of the division office.
 2692         6. Prepare an annual economic impact analysis on
 2693  entertainment industry-related activities in the state.
 2694         7. Request or accept any grant, payment, or gift of funds
 2695  or property made by this state, the United States, or any
 2696  department or agency thereof, or by any individual, firm,
 2697  corporation, municipality, county, or organization, for any or
 2698  all of the purposes of the division’s Office of Film and
 2699  Entertainment’s 5-year strategic plan or those permitted
 2700  activities authorized by enumerated in this paragraph. Such
 2701  funds shall be deposited in a separate account with Enterprise
 2702  Florida, Inc., the Grants and Donations Trust Fund of the
 2703  Executive Office of the Governor for use by the division Office
 2704  of Film and Entertainment in carrying out its responsibilities
 2705  and duties as delineated in law. The division office may expend
 2706  such funds in accordance with the terms and conditions of any
 2707  such grant, payment, or gift in the pursuit of its
 2708  administration or in support of fulfilling its duties and
 2709  responsibilities. The division office shall separately account
 2710  for the public funds and the private funds deposited into the
 2711  account trust fund.
 2712         Section 24. Section 288.1252, Florida Statutes, is
 2713  renumbered as section 288.914, Florida Statutes, and amended to
 2714  read:
 2715         288.914 288.1252 Florida Film and Entertainment Advisory
 2716  Council; creation; purpose; membership; powers and duties.—
 2717         (1) CREATION.—There is created within the department, for
 2718  administrative purposes only, the Florida Film and Entertainment
 2719  Advisory Council.
 2720         (1)(2)CREATION AND PURPOSE.—The Florida Film and
 2721  Entertainment Advisory Council is created purpose of the Council
 2722  is to serve as an advisory body to the Division of Film and
 2723  Entertainment within Enterprise Florida, Inc., and department
 2724  and to the Office of Film and Entertainment to provide these
 2725  offices with industry insight and expertise related to
 2726  developing, marketing, and promoting, and providing service to
 2727  the state’s entertainment industry.
 2728         (2)(3) MEMBERSHIP.—
 2729         (a) The council shall consist of 11 17 members, 5 7 to be
 2730  appointed by the Governor, 3 5 to be appointed by the President
 2731  of the Senate, and 3 5 to be appointed by the Speaker of the
 2732  House of Representatives.
 2733         (b) When making appointments to the council, the Governor,
 2734  the President of the Senate, and the Speaker of the House of
 2735  Representatives shall appoint persons who are residents of the
 2736  state and who are highly knowledgeable of, active in, and
 2737  recognized as leaders in Florida’s motion picture, television,
 2738  video, sound recording, or other entertainment industries. These
 2739  persons must shall include, but need not be limited to,
 2740  representatives of local film commissions, representatives of
 2741  entertainment associations, a representative of the broadcast
 2742  industry, representatives of labor organizations in the
 2743  entertainment industry, and board chairs, presidents, chief
 2744  executive officers, chief operating officers, or persons of
 2745  comparable executive position or stature of leading or otherwise
 2746  important entertainment industry businesses and offices. Council
 2747  members must shall be appointed in such a manner as to equitably
 2748  represent the broadest spectrum of the entertainment industry
 2749  and geographic areas of the state.
 2750         (c) Council members shall serve for 4-year terms. A council
 2751  member serving as of July 1, 2016, may serve the remainder of
 2752  his or her term, but upon the conclusion of the term or upon
 2753  vacancy, the appointment must be made in accordance with this
 2754  section.
 2755         (d) Subsequent appointments shall be made by the official
 2756  who appointed the council member whose expired term is to be
 2757  filled.
 2758         (e) In addition to the 11 17 appointed members of the
 2759  council, 1 representative from each of Enterprise Florida, Inc.,
 2760  CareerSource Florida, Inc., and VISIT Florida shall serve as ex
 2761  officio, nonvoting members of the council.
 2762         (f) Absence from three consecutive meetings shall result in
 2763  automatic removal from the council.
 2764         (g) A vacancy on the council shall be filled for the
 2765  remainder of the unexpired term by the official who appointed
 2766  the vacating member.
 2767         (h) No more than one member of the council may be an
 2768  employee of any one company, organization, or association.
 2769         (i) Any member shall be eligible for reappointment but may
 2770  not serve more than two consecutive terms.
 2771         (3)(4) MEETINGS; ORGANIZATION.—
 2772         (a) The council shall meet at least no less frequently than
 2773  once each quarter of the calendar year, and but may meet more
 2774  often as determined necessary set by the council.
 2775         (b) The council shall annually elect from its appointed
 2776  membership one member to serve as chair of the council and one
 2777  member to serve as vice chair. The Division Office of Film and
 2778  Entertainment shall provide staff assistance to the council,
 2779  which must shall include, but need not be limited to, keeping
 2780  records of the proceedings of the council, and serving as
 2781  custodian of all books, documents, and papers filed with the
 2782  council.
 2783         (c) A majority of the members of the council constitutes
 2784  shall constitute a quorum.
 2785         (d) Members of the council shall serve without
 2786  compensation, but are shall be entitled to reimbursement for per
 2787  diem and travel expenses in accordance with s. 112.061 while in
 2788  performance of their duties.
 2789         (4)(5) POWERS AND DUTIES.—The Florida Film and
 2790  Entertainment Advisory Council has shall have all the power
 2791  powers necessary or convenient to carry out and effectuate the
 2792  purposes and provisions of this act, including, but not limited
 2793  to, the power to:
 2794         (a) Adopt bylaws for the governance of its affairs and the
 2795  conduct of its business.
 2796         (b) Advise the Division and consult with the Office of Film
 2797  and Entertainment on the content, development, and
 2798  implementation of the division’s 5-year strategic plan to guide
 2799  the activities of the office.
 2800         (c) Review the Commissioner of Film and Entertainment’s
 2801  administration of the programs related to the strategic plan,
 2802  and Advise the Division of Film and Entertainment commissioner
 2803  on the division’s programs and any changes that might be made to
 2804  better meet the strategic plan.
 2805         (d) Consider and study the needs of the entertainment
 2806  industry for the purpose of advising the Division of Film and
 2807  Entertainment film commissioner and the department.
 2808         (e) Identify and make recommendations on state agency and
 2809  local government actions that may have an impact on the
 2810  entertainment industry or that may appear to industry
 2811  representatives as an official state or local actions action
 2812  affecting production in the state, and advise the Division of
 2813  Film and Entertainment of such actions.
 2814         (f) Consider all matters submitted to it by the Division of
 2815  Film and Entertainment film commissioner and the department.
 2816         (g) Advise and consult with the film commissioner and the
 2817  department, at their request or upon its own initiative,
 2818  regarding the promulgation, administration, and enforcement of
 2819  all laws and rules relating to the entertainment industry.
 2820         (g)(h) Suggest policies and practices for the conduct of
 2821  business by the Office of Film and Entertainment or by the
 2822  department that will improve interaction with internal
 2823  operations affecting the entertainment industry and will enhance
 2824  related state the economic development initiatives of the state
 2825  for the industry.
 2826         (i) Appear on its own behalf before boards, commissions,
 2827  departments, or other agencies of municipal, county, or state
 2828  government, or the Federal Government.
 2829         Section 25. Section 288.1253, Florida Statutes, is
 2830  renumbered as section 288.915, Florida Statutes, and amended to
 2831  read:
 2832         288.915 288.1253 Travel and entertainment expenses.—
 2833         (1) As used in this section, the term “travel expenses”
 2834  means the actual, necessary, and reasonable costs of
 2835  transportation, meals, lodging, and incidental expenses normally
 2836  incurred by an employee of the Division Office of Film and
 2837  Entertainment within Enterprise Florida, Inc., as which costs
 2838  are defined and prescribed by rules adopted by the department
 2839  rule, subject to approval by the Chief Financial Officer.
 2840         (2) Notwithstanding the provisions of s. 112.061, the
 2841  department shall adopt rules by which the Division of Film and
 2842  Entertainment it may make expenditures by reimbursement to: the
 2843  Governor, the Lieutenant Governor, security staff of the
 2844  Governor or Lieutenant Governor, the Commissioner of Film and
 2845  Entertainment, or staff of the Division Office of Film and
 2846  Entertainment for travel expenses or entertainment expenses
 2847  incurred by such individuals solely and exclusively in
 2848  connection with the performance of the statutory duties of the
 2849  division Office of Film and Entertainment. The rules are subject
 2850  to approval by the Chief Financial Officer before adoption. The
 2851  rules shall require the submission of paid receipts, or other
 2852  proof of expenditure prescribed by the Chief Financial Officer,
 2853  with any claim for reimbursement.
 2854         (3) The Division Office of Film and Entertainment shall
 2855  include in the annual report for the entertainment industry
 2856  financial incentive program required under s. 288.1256(10) s.
 2857  288.1254(10) a report of the division’s office’s expenditures
 2858  for the previous fiscal year. The report must consist of a
 2859  summary of all travel, entertainment, and incidental expenses
 2860  incurred within the United States and all travel, entertainment,
 2861  and incidental expenses incurred outside the United States, as
 2862  well as a summary of all successful projects that developed from
 2863  such travel.
 2864         (4) The Division Office of Film and Entertainment and its
 2865  employees and representatives, when authorized, may accept and
 2866  use complimentary travel, accommodations, meeting space, meals,
 2867  equipment, transportation, and any other goods or services
 2868  necessary for or beneficial to the performance of the division’s
 2869  office’s duties and purposes, so long as such acceptance or use
 2870  is not in conflict with part III of chapter 112. The department
 2871  shall, by rule, develop internal controls to ensure that such
 2872  goods or services accepted or used pursuant to this subsection
 2873  are limited to those that will assist solely and exclusively in
 2874  the furtherance of the division’s office’s goals and are in
 2875  compliance with part III of chapter 112. Notwithstanding this
 2876  subsection, the division and its employees and representatives
 2877  may not accept any complimentary travel, accommodations, meeting
 2878  space, meals, equipment, transportation, or other goods or
 2879  services from an entity or a party, including an employee, a
 2880  designee, or a representative of such entity or party, which has
 2881  received, has applied to receive, or anticipates that it will
 2882  receive through an application, funds under s. 288.1256. If the
 2883  division or its employee or representative accepts such goods or
 2884  services, the division or its employee or representative is
 2885  subject to the penalties provided in s. 112.317.
 2886         (5) A Any claim submitted under this section is not
 2887  required to be sworn to before a notary public or other officer
 2888  authorized to administer oaths, but a any claim authorized or
 2889  required to be made under any provision of this section shall
 2890  contain a statement that the expenses were actually incurred as
 2891  necessary travel or entertainment expenses in the performance of
 2892  official duties of the Division Office of Film and Entertainment
 2893  and shall be verified by written declaration that it is true and
 2894  correct as to every material matter. A Any person who willfully
 2895  makes and subscribes to a any claim that which he or she does
 2896  not believe to be true and correct as to every material matter
 2897  or who willfully aids or assists in, procures, or counsels or
 2898  advises with respect to, the preparation or presentation of a
 2899  claim pursuant to this section which that is fraudulent or false
 2900  as to any material matter, whether such falsity or fraud is with
 2901  the knowledge or consent of the person authorized or required to
 2902  present the claim, commits a misdemeanor of the second degree,
 2903  punishable as provided in s. 775.082 or s. 775.083. Whoever
 2904  receives a reimbursement by means of a false claim is civilly
 2905  liable, in the amount of the overpayment, for the reimbursement
 2906  of the public fund from which the claim was paid.
 2907         Section 26. Paragraph (a) of subsection (5), paragraph (c)
 2908  of subsection (9), and subsection (10) of section 288.1254,
 2909  Florida Statutes, are amended to read:
 2910         288.1254 Entertainment industry financial incentive
 2911  program.—
 2912         (5) TRANSFER OF TAX CREDITS.—
 2913         (a) Authorization.—Upon application to the Office of Film
 2914  and Entertainment and approval by the department, a certified
 2915  production company, or a partner or member that has received a
 2916  distribution under paragraph (4)(g), may elect to transfer, in
 2917  whole or in part, any unused credit amount granted under this
 2918  section. An election to transfer any unused tax credit amount
 2919  under chapter 212 or chapter 220 must be made no later than 5
 2920  years after the date the credit is awarded, after which period
 2921  the credit expires and may not be used. The department shall
 2922  notify the Department of Revenue of the election and transfer.
 2923         (9) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX
 2924  CREDITS; FRAUDULENT CLAIMS.—
 2925         (c) Forfeiture of tax credits.—A determination by the
 2926  Department of Revenue, as a result of an audit pursuant to
 2927  paragraph (a) or from information received from the department
 2928  Office of Film and Entertainment, that an applicant received tax
 2929  credits pursuant to this section to which the applicant was not
 2930  entitled is grounds for forfeiture of previously claimed and
 2931  received tax credits. The applicant is responsible for returning
 2932  forfeited tax credits to the Department of Revenue, and such
 2933  funds shall be paid into the General Revenue Fund of the state.
 2934  Tax credits purchased in good faith are not subject to
 2935  forfeiture unless the transferee submitted fraudulent
 2936  information in the purchase or failed to meet the requirements
 2937  in subsection (5).
 2938         (10) ANNUAL REPORT.—Each November 1, the department Office
 2939  of Film and Entertainment shall submit an annual report for the
 2940  previous fiscal year to the Governor, the President of the
 2941  Senate, and the Speaker of the House of Representatives which
 2942  outlines the incentive program’s return on investment and
 2943  economic benefits to the state. The report must also include an
 2944  estimate of the full-time equivalent positions created by each
 2945  production that received tax credits under this section and
 2946  information relating to the distribution of productions
 2947  receiving credits by geographic region and type of production.
 2948  The report must also include the expenditures report required
 2949  under s. 288.915(3) s. 288.1253(3) and the information
 2950  describing the relationship between tax exemptions and
 2951  incentives to industry growth required under s. 288.1258(5).
 2952         Section 27. Effective upon becoming law, subsection (11) of
 2953  section 288.1254, Florida Statutes, is amended to read:
 2954         288.1254 Entertainment industry financial incentive
 2955  program.—
 2956         (11) REPEAL.—This section is repealed April 1, 2016 July 1,
 2957  2016, except that:
 2958         (a) Tax credits certified under paragraph (3)(d) before
 2959  April 1, 2016 July 1, 2016, may be awarded under paragraph
 2960  (3)(f) on or after April 1, 2016 July 1, 2016, if the other
 2961  requirements of this section are met.
 2962         1. A qualified production must facilitate the submittal of
 2963  all required information under subparagraph (3)(f)1. to the
 2964  department by August 1, 2016. A qualified production that does
 2965  not meet this requirement may not be awarded tax credits. A
 2966  waiver of the deadline is not permitted.
 2967         2. The department must complete the review of the
 2968  accountant’s submittal, report the final verified amount of
 2969  actual qualified expenditures, and determine and approve the
 2970  final tax credit award amount to each certified applicant based
 2971  on the final verified amount of actual qualified expenditures as
 2972  required in subparagraph (3)(f)2. by June 30, 2017. Tax credits
 2973  may not be awarded to any qualified production if the
 2974  determination and approval is not made by June 30, 2017. A
 2975  wavier of the deadline is not permitted.
 2976         3. The Department of Revenue shall deny any credit claimed
 2977  on a tax return when that credit was awarded on or after July 1,
 2978  2017.
 2979         (b)1.The department must publish a report on its website
 2980  by May 30, 2016, providing the number of:
 2981         a. Certified productions that submitted data substantiating
 2982  each qualified expenditure as required under sub-subparagraph
 2983  (3)(f)1.a.;
 2984         b. Certified productions currently under review by
 2985  independent certified public accountants as required under sub
 2986  subparagraphs (3)(f)1.a. and b.;
 2987         c. Compliance audits submitted by the accountants and
 2988  currently under review by the department as required under sub
 2989  subparagraph (3)(f)1.b.; and
 2990         d. Final tax credit award determinations and approvals that
 2991  the department has made as required under sub-subparagraph
 2992  (3)(f)1.a. and subparagraph (3)(f)2.
 2993         2. The department must update the report on its website by
 2994  September 1, 2016, and December 30, 2016.
 2995         (c) Notwithstanding paragraph (7)(c), tax credits may not
 2996  be certified on or after April 1, 2016, and the Department of
 2997  Revenue shall deny any credit claimed on a tax return when that
 2998  credit was certified under paragraph (3)(d) on or after April 1,
 2999  2016.
 3000         (d)(b) Tax credits carried forward under paragraph (4)(e)
 3001  remain valid for the period specified.
 3002         (e)(c) Subsections (5), (8), and (9) shall remain in effect
 3003  until July 1, 2021.
 3004         Section 28. Section 288.1256, Florida Statutes, is created
 3005  to read:
 3006         288.1256 Entertainment Action Fund.—
 3007         (1) The Entertainment Action Fund is created within the
 3008  department in order to respond to extraordinary opportunities
 3009  and to compete effectively with other states to attract and
 3010  retain production companies and to provide favorable conditions
 3011  for the growth of the entertainment industry in this state.
 3012         (2) As used in this section, the term:
 3013         (a) “Division” means the Division of Film and Entertainment
 3014  within Enterprise Florida, Inc.
 3015         (b)“Principal photography” means the filming of major or
 3016  significant components of a project which involve lead actors.
 3017         (c) “Production” means a theatrical, direct-to-video, or
 3018  direct-to-Internet motion picture; a made-for-television motion
 3019  picture; visual effects or digital animation sequences produced
 3020  in conjunction with a motion picture; a commercial; a music
 3021  video; an industrial or educational film; an infomercial; a
 3022  documentary film; a television pilot program; a presentation for
 3023  a television pilot program; a television series, including, but
 3024  not limited to, a drama, a reality show, a comedy, a soap opera,
 3025  a telenovela, a game show, an awards show, or a miniseries
 3026  production; a direct-to-Internet television series; or a digital
 3027  media project by the entertainment industry. One season of a
 3028  television series is considered one production. The term does
 3029  not include a weather or market program; a sporting event or a
 3030  sporting event broadcast; a gala; a production that solicits
 3031  funds; a home shopping program; a political program; a political
 3032  documentary; political advertising; a gambling-related project
 3033  or production; a concert production; a local, a regional, or an
 3034  Internet-distributed-only news show or current-events show; a
 3035  sports news or a sports recap show; a pornographic production;
 3036  or any production deemed obscene under chapter 847. A production
 3037  may be produced on or by film, tape, or otherwise by means of a
 3038  motion picture camera; an electronic camera or device; a tape
 3039  device; a computer; any combination of the foregoing; or any
 3040  other means, method, or device.
 3041         (d) “Production company” means a corporation, limited
 3042  liability company, partnership, or other legal entity engaged in
 3043  one or more productions in this state.
 3044         (e) “Production expenditures” means the costs of tangible
 3045  and intangible property used for, and services performed
 3046  primarily and customarily in, production, including
 3047  preproduction and postproduction, but excluding costs for
 3048  development, marketing, and distribution. The term includes, but
 3049  is not limited to:
 3050         1. Wages, salaries, or other compensation paid to legal
 3051  residents of this state, including amounts paid through payroll
 3052  service companies, for technical and production crews,
 3053  directors, producers, and performers.
 3054         2. Net expenditures for sound stages, backlots, production
 3055  editing, digital effects, sound recordings, sets, and set
 3056  construction. As used in this paragraph, the term “net
 3057  expenditures” means the actual amount of money a project spent
 3058  for equipment or other tangible personal property, after
 3059  subtracting any consideration received for reselling or
 3060  transferring the item after the production ends, if applicable.
 3061         3. Net expenditures for rental equipment, including, but
 3062  not limited to, cameras and grip or electrical equipment.
 3063         4. Up to $300,000 of the costs of newly purchased computer
 3064  software and hardware unique to the project, including servers,
 3065  data processing, and visualization technologies, which are
 3066  located in and used exclusively in this state for the production
 3067  of digital media.
 3068         5. Expenditures for meals, travel, and accommodations.
 3069         (f) “Project” means a production in this state meeting the
 3070  requirements of this section. The term does not include a
 3071  production:
 3072         1. In which less than 70 percent of the positions that make
 3073  up its production cast and below-the-line production crew are
 3074  filled by legal residents of this state, whose residency is
 3075  demonstrated by a valid Florida driver license or other state
 3076  issued identification confirming residency, or students enrolled
 3077  full-time in an entertainment-related course of study at an
 3078  institution of higher education in this state; or
 3079         2. That contains obscene content as defined in s.
 3080  847.001(10).
 3081         (g) “Qualified expenditures” means production expenditures
 3082  incurred in this state by a production company for:
 3083         1. Goods purchased or leased from, or services, including,
 3084  but not limited to, insurance costs and bonding, payroll
 3085  services, and legal fees, which are provided by a vendor or
 3086  supplier in this state which is registered with the Department
 3087  of State or the Department of Revenue, has a physical location
 3088  in this state, and employs one or more legal residents of this
 3089  state. This does not include rebilled goods or services provided
 3090  by an in-state company from out-of-state vendors or suppliers.
 3091  If services provided by the vendor or supplier include personal
 3092  services or labor, only personal services or labor provided by
 3093  residents of this state, evidenced by the required documentation
 3094  of residency in this state, qualify.
 3095         2. Payments to legal residents of this state in the form of
 3096  salary, wages, or other compensation up to a maximum of $400,000
 3097  per resident. A completed declaration of residency in this state
 3098  must accompany the documentation submitted to the department for
 3099  reimbursement.
 3100  
 3101  For a project involving an event, such as an awards show, the
 3102  term does not include expenditures solely associated with the
 3103  event itself and not directly required by the production. The
 3104  term does not include expenditures incurred before the agreement
 3105  is signed. The production company may not include in the
 3106  calculation for qualified expenditures the original purchase
 3107  price for equipment or other tangible property that is later
 3108  sold or transferred by the production company for consideration.
 3109  In such cases, the qualified expenditure is the net of the
 3110  original purchase price minus the consideration received upon
 3111  sale or transfer.
 3112         (h)“Underutilized county” means a county in which less
 3113  than $500,000 in qualified expenditures were made in the last 2
 3114  fiscal years.
 3115         (3) A production company may apply for funds from the
 3116  Entertainment Action Fund for a production or successive seasons
 3117  of a production. The division shall review and evaluate
 3118  applications to determine the eligibility of each project
 3119  consistent with the requirements of this section. The division
 3120  shall leverage funds to select projects that maximize the return
 3121  to the state. The division must accept applications for at least
 3122  3 months, and shall provide public notice of the application
 3123  period. The division may allow multiple, nonoverlapping
 3124  application periods in a fiscal year subject to the availability
 3125  of funds. The division shall review and evaluate applications
 3126  timely received during the application period to identify any
 3127  competitive projects to recommend for approval as provided in
 3128  this section. The division may determine that no applications
 3129  were submitted which meet the requirements of this section and
 3130  maximize the return to the state.
 3131         (4) The division, in its review and evaluation of
 3132  applications, must consider the following criteria, which are
 3133  listed in order of priority, with the highest priority given to
 3134  paragraph (a):
 3135         (a) The number of state residents who will be employed in
 3136  full-time equivalent and part-time positions related to the
 3137  project, the duration of such employment, and the average wages
 3138  paid to such residents. Preference shall be given to a project
 3139  that expects to pay higher than the statewide average wage.
 3140         (b) The amount of qualified and nonqualified expenditures
 3141  that will be made in this state.
 3142         (c) Planned or executed contracts with production
 3143  facilities or soundstages in this state and the percentage of
 3144  principal photography or production activity that will occur at
 3145  each location.
 3146         (d) Planned preproduction and postproduction to occur in
 3147  this state.
 3148         (e) The amount of capital investment, especially fixed
 3149  capital investment, to be made directly by the production
 3150  company in this state related to the project and the amount of
 3151  any other capital investment to be made in this state related to
 3152  the project.
 3153         (f) The duration of the project in this state.
 3154         (g) The amount and duration of principal photography or
 3155  production activity that will occur in an underutilized county.
 3156         (h) The extent to which the production company will promote
 3157  Florida, including the production of marketing materials
 3158  promoting this state as a tourist destination or a film and
 3159  entertainment production destination; placement of state agency
 3160  logos in the production and credits; authorized use of
 3161  production assets, characters, and themes by this state;
 3162  promotional videos for this state included on optical disc
 3163  formats; and other marketing integration.
 3164         (i) The employment of students enrolled full-time in an
 3165  entertainment-related course of study at an institution of
 3166  higher education in this state or of graduates from such an
 3167  institution within 12 months after graduation.
 3168         (j) Plans to work with entertainment industry-related
 3169  courses of study at an institution of higher education in this
 3170  state.
 3171         (k) Local support and any local financial commitment for
 3172  the project.
 3173         (l)The project is about this state or shows this state in
 3174  a positive light.
 3175         (m) A review of the production company’s past activities in
 3176  this state or other states.
 3177         (n) The length of time the production company has made
 3178  productions in this state, the number of productions the
 3179  production company has made in this state, and the production
 3180  company’s overall commitment to this state. This includes a
 3181  production company that is based in this state.
 3182         (o) Expected contributions to this state’s economy,
 3183  consistent with the state strategic economic development plan
 3184  prepared by the department.
 3185         (p) The expected effect of the award on the viability of
 3186  the project and the probability that the project would be
 3187  undertaken in this state if funds are granted to the production
 3188  company.
 3189         (5) A production company must have financing in place for a
 3190  project before it applies for funds under this section.
 3191         (6) The department shall prescribe a form upon which an
 3192  application must be made to the division. At a minimum, the
 3193  application must include:
 3194         (a) The applicant’s federal employer identification number,
 3195  reemployment assistance account number, and state sales tax
 3196  registration number, as applicable. If such numbers are not
 3197  available at the time of application, they must be submitted to
 3198  the department in writing before the disbursement of any
 3199  payments.
 3200         (b) The signature of the applicant.
 3201         (c) A detailed budget of planned qualified and nonqualified
 3202  expenditures in this state.
 3203         (d) The type and amount of capital investment that will be
 3204  made in this state.
 3205         (e) The locations in this state where the project will
 3206  occur.
 3207         (f) The anticipated commencement date and duration of the
 3208  project.
 3209         (g) The proposed number of state residents and nonstate
 3210  residents who will be employed in full-time equivalent and part
 3211  time positions related to the project and wages paid to such
 3212  persons.
 3213         (h) The total number of full-time equivalent employees
 3214  employed by the production company in this state, if applicable.
 3215         (i) Proof of financing for the project.
 3216         (j)The amount of promotion of Florida which the production
 3217  company will provide for the state.
 3218         (k)An attestation verifying that the information provided
 3219  on the application is true and accurate.
 3220         (l) Any additional information requested by the department
 3221  or division.
 3222         (7) The division and department must make a recommendation
 3223  to the Governor to approve or deny a project pursuant to s.
 3224  288.061. An award of funds may constitute up to 30 percent of
 3225  qualified expenditures in this state and may not fund wages paid
 3226  to nonresidents. The division may recommend an award of funds
 3227  that is less than 30 percent of qualified expenditures in this
 3228  state. A production must start within 1 year after the date the
 3229  project is approved by the Governor. The recommendation must
 3230  include the performance conditions that the project must meet to
 3231  obtain funds.
 3232         (a) The Governor may approve an award of less than $2
 3233  million without consulting the Legislature and shall provide a
 3234  written description and evaluation of the approved project to
 3235  the President of the Senate and the Speaker of the House of
 3236  Representatives within 1 business day after approval.
 3237         (b) For a project recommended for approval for an award of
 3238  $2 million or more, the Governor shall provide a written
 3239  description and evaluation of the project to the President of
 3240  the Senate and the Speaker of the House of Representatives at
 3241  least 14 days before approving the award. If the President of
 3242  the Senate or the Speaker of the House of Representatives timely
 3243  advises the Governor, in writing, that his or her planned or
 3244  proposed action exceeds the delegated authority of the Governor
 3245  or is contrary to legislative policy or intent, the Governor
 3246  shall instruct the department to immediately suspend any action
 3247  planned or proposed.
 3248         (c) A written description and evaluation of an amendment, a
 3249  modification, or an extension of an executed agreement must be
 3250  provided to the President of the Senate and the Speaker of the
 3251  House of Representatives within 1 business day after approval.
 3252  An amendment, a modification, or an extension may not be made to
 3253  an executed agreement if the award of state funds outlined in
 3254  the agreement has not been reduced by a proportionate amount.
 3255         (8) Upon the approval of the Governor, the department and
 3256  the production company shall enter into an agreement pursuant to
 3257  s. 288.061 that also specifies:
 3258         (a) The performance conditions the production company must
 3259  meet to obtain payment of moneys from the fund. Performance
 3260  conditions must include the criteria considered in the review
 3261  and evaluation of the application. Performance conditions must
 3262  relate to activity that occurs in this state.
 3263         (b) That the department may review and verify any records
 3264  of the production company to ascertain whether that company is
 3265  in compliance with this section and the agreement.
 3266         (c) That payment of moneys from the fund is contingent upon
 3267  sufficient appropriation of funds by the Legislature.
 3268         (9) The agreement must be finalized and signed by an
 3269  authorized officer of the production company within 90 days
 3270  after the Governor’s approval. A production company that
 3271  receives funds under this section may not receive benefits under
 3272  s. 288.1258 for the same production.
 3273         (10)(a) The department shall validate contractor
 3274  performance and report such validation in an annual report. The
 3275  agreement shall require the production company to submit proof
 3276  of performance within a certain period of time from the required
 3277  date of performance provided in the agreement, not to exceed 90
 3278  days.
 3279         (b) Each November 1, the department and the division shall
 3280  submit an annual report for the previous fiscal year to the
 3281  Governor, the President of the Senate, and the Speaker of the
 3282  House of Representatives which outlines the program’s return on
 3283  investment and economic benefits to the state. The report must
 3284  also include an estimate of the full-time equivalent positions
 3285  created by each production that received a grant under this
 3286  section and information relating to the distribution of
 3287  productions receiving credits by geographic region and type of
 3288  production. In addition, the report must include the
 3289  expenditures report required under s. 288.915, the information
 3290  describing the relationship between tax exemptions and
 3291  incentives to industry growth required under s. 288.1258(5), and
 3292  program performance information required under this section.
 3293         (11) The department may not approve awards in excess of the
 3294  amount appropriated for a fiscal year. The department must
 3295  maintain a schedule of funds to be paid from the appropriation
 3296  for the fiscal year that begins on July 1. For the first 6
 3297  months of each fiscal year, the department shall set aside 50
 3298  percent of the amount appropriated for the fund by the
 3299  Legislature. At the end of the 6-month period, these funds are
 3300  available to provide funding under this section for applications
 3301  submitted on or after January 1. The department or division may
 3302  not accept any applications or conditionally commit funds or
 3303  grant priority to a production company if funds are not
 3304  available in the current period.
 3305         (12) A production company that submits fraudulent
 3306  information under this section is liable for reimbursement of
 3307  the reasonable costs and fees associated with the review,
 3308  processing, investigation, and prosecution of the fraudulent
 3309  claim. A production company that receives a payment under this
 3310  section through a claim that is fraudulent is liable for
 3311  reimbursement of the payment amount, plus a penalty in an amount
 3312  double the payment amount. The penalty is in addition to any
 3313  criminal penalty for which the production company is liable for
 3314  the same acts. The production company is also liable for costs
 3315  and fees incurred by the state in investigating and prosecuting
 3316  the fraudulent claim.
 3317         (13) The department or division may not waive any provision
 3318  or provide an extension of time to meet any requirement of this
 3319  section.
 3320         (14) This section expires on July 1, 2026. An agreement in
 3321  existence on that date shall continue in effect in accordance
 3322  with its terms.
 3323         Section 29. Section 288.1258, Florida Statutes, is amended
 3324  to read:
 3325         288.1258 Entertainment industry qualified production
 3326  companies; application procedure; categories; duties of the
 3327  Department of Revenue; records and reports.—
 3328         (1) PRODUCTION COMPANIES AUTHORIZED TO APPLY.—
 3329         (a) Any production company engaged in this state in the
 3330  production of motion pictures, made-for-TV motion pictures,
 3331  television series, commercial advertising, music videos, or
 3332  sound recordings may submit an application for exemptions under
 3333  ss. 212.031, 212.06, and 212.08 to the Department of Revenue to
 3334  be approved by the Department of Economic Opportunity Office of
 3335  Film and Entertainment as a qualified production company for the
 3336  purpose of receiving a sales and use tax certificate of
 3337  exemption from the Department of Revenue to exempt purchases on
 3338  or after the date that the completed application is filed with
 3339  the Department of Revenue.
 3340         (b) As used in For the purposes of this section, the term
 3341  “qualified production company” means any production company that
 3342  has submitted a properly completed application to the Department
 3343  of Revenue and that is subsequently qualified by the Department
 3344  of Economic Opportunity Office of Film and Entertainment.
 3345         (2) APPLICATION PROCEDURE.—
 3346         (a) The Department of Revenue shall will review all
 3347  submitted applications for the required information. Within 10
 3348  working days after the receipt of a properly completed
 3349  application, the Department of Revenue shall will forward the
 3350  completed application to the Department of Economic Opportunity
 3351  Office of Film and Entertainment for approval.
 3352         (b)1. The Department of Economic Opportunity Office of Film
 3353  and Entertainment shall establish a process by which an
 3354  entertainment industry production company may be approved by the
 3355  department office as a qualified production company and may
 3356  receive a certificate of exemption from the Department of
 3357  Revenue for the sales and use tax exemptions under ss. 212.031,
 3358  212.06, and 212.08. A production company that receives a sales
 3359  tax exemption certificate under this section for a production
 3360  may not receive benefits under s. 288.1256 for the same
 3361  production.
 3362         2. Upon determination by the department Office of Film and
 3363  Entertainment that a production company meets the established
 3364  approval criteria and qualifies for exemption, the department
 3365  Office of Film and Entertainment shall return the approved
 3366  application or application renewal or extension to the
 3367  Department of Revenue, which shall issue a certificate of
 3368  exemption.
 3369         3. The department Office of Film and Entertainment shall
 3370  deny an application or application for renewal or extension from
 3371  a production company if it determines that the production
 3372  company does not meet the established approval criteria.
 3373         (c) The department Office of Film and Entertainment shall
 3374  develop, with the cooperation of the Department of Revenue, the
 3375  Division of Film and Entertainment within Enterprise Florida,
 3376  Inc., and local government entertainment industry promotion
 3377  agencies, a standardized application form for use in approving
 3378  qualified production companies.
 3379         1. The application form shall include, but not be limited
 3380  to, production-related information on employment, proposed
 3381  budgets, planned purchases of items exempted from sales and use
 3382  taxes under ss. 212.031, 212.06, and 212.08, a signed
 3383  affirmation from the applicant that any items purchased for
 3384  which the applicant is seeking a tax exemption are intended for
 3385  use exclusively as an integral part of entertainment industry
 3386  preproduction, production, or postproduction activities engaged
 3387  in primarily in this state, and a signed affirmation from the
 3388  department Office of Film and Entertainment that the information
 3389  on the application form has been verified and is correct. In
 3390  lieu of information on projected employment, proposed budgets,
 3391  or planned purchases of exempted items, a production company
 3392  seeking a 1-year certificate of exemption may submit summary
 3393  historical data on employment, production budgets, and purchases
 3394  of exempted items related to production activities in this
 3395  state. Any information gathered from production companies for
 3396  the purposes of this section shall be considered confidential
 3397  taxpayer information and shall be disclosed only as provided in
 3398  s. 213.053.
 3399         2. The application form may be distributed to applicants by
 3400  the department, the Division Office of Film and Entertainment,
 3401  or local film commissions.
 3402         (d) All applications, renewals, and extensions for
 3403  designation as a qualified production company shall be processed
 3404  by the department Office of Film and Entertainment.
 3405         (e) If In the event that the Department of Revenue
 3406  determines that a production company no longer qualifies for a
 3407  certificate of exemption, or has used a certificate of exemption
 3408  for purposes other than those authorized by this section and
 3409  chapter 212, the Department of Revenue shall revoke the
 3410  certificate of exemption of that production company, and any
 3411  sales or use taxes exempted on items purchased or leased by the
 3412  production company during the time such company did not qualify
 3413  for a certificate of exemption or improperly used a certificate
 3414  of exemption shall become immediately due to the Department of
 3415  Revenue, along with interest and penalty as provided by s.
 3416  212.12. In addition to the other penalties imposed by law, any
 3417  person who knowingly and willfully falsifies an application, or
 3418  uses a certificate of exemption for purposes other than those
 3419  authorized by this section and chapter 212, commits a felony of
 3420  the third degree, punishable as provided in ss. 775.082,
 3421  775.083, and 775.084.
 3422         (3) CATEGORIES.—
 3423         (a)1. A production company may be qualified for designation
 3424  as a qualified production company for a period of 1 year if the
 3425  company has operated a business in Florida at a permanent
 3426  address for a period of 12 consecutive months. Such a qualified
 3427  production company shall receive a single 1-year certificate of
 3428  exemption from the Department of Revenue for the sales and use
 3429  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 3430  certificate shall expire 1 year after issuance or upon the
 3431  cessation of business operations in the state, at which time the
 3432  certificate shall be surrendered to the Department of Revenue.
 3433         2. The Office of Film and Entertainment shall develop a
 3434  method by which A qualified production company may submit a new
 3435  application for annually renew a 1-year certificate of exemption
 3436  upon the expiration of that company’s certificate of exemption;
 3437  however, upon approval of the department, such qualified
 3438  production company may annually renew the 1-year certificate of
 3439  exemption for a period of up to 5 years without submitting
 3440  requiring the production company to resubmit a new application
 3441  during that 5-year period.
 3442         3. Each year, or upon surrender of the certificate of
 3443  exemption to the Department of Revenue, the Any qualified
 3444  production company shall may submit to the department aggregate
 3445  data for production-related information on employment,
 3446  expenditures in this state, capital investment, and purchases of
 3447  items exempted from sales and use taxes under ss. 212.031,
 3448  212.06, and 212.08 for inclusion in the annual report required
 3449  under subsection (5) a new application for a 1-year certificate
 3450  of exemption upon the expiration of that company’s certificate
 3451  of exemption.
 3452         (b)1. A production company may be qualified for designation
 3453  as a qualified production company for a period of 90 days. Such
 3454  production company shall receive a single 90-day certificate of
 3455  exemption from the Department of Revenue for the sales and use
 3456  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 3457  certificate shall expire 90 days after issuance or upon the
 3458  cessation of business operations in the state, at which time,
 3459  with extensions contingent upon approval of the Office of Film
 3460  and Entertainment. the certificate shall be surrendered to the
 3461  Department of Revenue upon its expiration.
 3462         2. A qualified production company may submit a new
 3463  application for a 90-day certificate of exemption each quarter
 3464  upon the expiration of that company’s certificate of exemption;
 3465  however, upon approval of the department, such qualified
 3466  production company may renew the 90-day certificate of exemption
 3467  for a period of up to 1 year without submitting a new
 3468  application during that 1-year period.
 3469         3.2.Each 90 days, or upon surrender of the certificate of
 3470  exemption to the Department of Revenue, the qualified Any
 3471  production company shall may submit to the department aggregate
 3472  data for production-related information on employment,
 3473  expenditures in this state, capital investment, and purchases of
 3474  items exempted from sales and use taxes under ss. 212.031,
 3475  212.06, and 212.08 for inclusion in the annual report required
 3476  under subsection (5) a new application for a 90-day certificate
 3477  of exemption upon the expiration of that company’s certificate
 3478  of exemption.
 3479         (4) DUTIES OF THE DEPARTMENT OF REVENUE.—
 3480         (a) The Department of Revenue shall review the initial
 3481  application and notify the applicant of any omissions and
 3482  request additional information if needed. An application shall
 3483  be complete upon receipt of all requested information. The
 3484  Department of Revenue shall forward all complete applications to
 3485  the department Office of Film and Entertainment within 10
 3486  working days.
 3487         (b) The Department of Revenue shall issue a numbered
 3488  certificate of exemption to a qualified production company
 3489  within 5 working days of the receipt of an approved application,
 3490  application renewal, or application extension from the
 3491  department Office of Film and Entertainment.
 3492         (c) The Department of Revenue may adopt promulgate such
 3493  rules and shall prescribe and publish such forms as may be
 3494  necessary to effectuate the purposes of this section or any of
 3495  the sales tax exemptions which are reasonably related to the
 3496  provisions of this section.
 3497         (d) The Department of Revenue is authorized to establish
 3498  audit procedures in accordance with the provisions of ss.
 3499  212.12, 212.13, and 213.34 which relate to the sales tax
 3500  exemption provisions of this section.
 3501         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO
 3502  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The department
 3503  Office of Film and Entertainment shall keep annual records from
 3504  the information provided on taxpayer applications for tax
 3505  exemption certificates and regularly reported as required in
 3506  this section beginning January 1, 2001. These records also must
 3507  reflect a ratio of the annual amount of sales and use tax
 3508  exemptions under this section, plus the funds granted incentives
 3509  awarded pursuant to s. 288.1256 s. 288.1254 to the estimated
 3510  amount of funds expended by certified productions. In addition,
 3511  the department office shall maintain data showing annual growth
 3512  in Florida-based entertainment industry companies and
 3513  entertainment industry employment and wages. The employment
 3514  information must include an estimate of the full-time equivalent
 3515  positions created by each production that received funds tax
 3516  credits pursuant to s. 288.1256 s. 288.1254. The department
 3517  Office of Film and Entertainment shall include this information
 3518  in the annual report for the entertainment industry financial
 3519  incentive program required under s. 288.1256(10) s.
 3520  288.1254(10).
 3521         Section 30. Paragraphs (a) and (b) of subsection (5) of
 3522  section 288.901, Florida Statutes, are amended to read:
 3523         288.901 Enterprise Florida, Inc.—
 3524         (5) APPOINTED MEMBERS OF THE BOARD OF DIRECTORS.—
 3525         (a) In addition to the Governor or his or her designee, the
 3526  board of directors shall consist of the following appointed
 3527  members:
 3528         1. The Commissioner of Education or his or her designee.
 3529         2. The Chief Financial Officer or his or her designee.
 3530         3. The Attorney General or his or her designee.
 3531         4. The Commissioner of Agriculture or his or her designee.
 3532         5. The chairperson of the board of directors of
 3533  CareerSource Florida, Inc.
 3534         6. The Secretary of State or his or her designee.
 3535         7. The president of CareerSource Florida, Inc.
 3536         8.7. Twelve members from the private sector, six of whom
 3537  shall be appointed by the Governor, three of whom shall be
 3538  appointed by the President of the Senate, and three of whom
 3539  shall be appointed by the Speaker of the House of
 3540  Representatives. Members appointed by the Governor are subject
 3541  to Senate confirmation.
 3542         (b) In making their appointments, the Governor, the
 3543  President of the Senate, and the Speaker of the House of
 3544  Representatives shall ensure that the composition of the board
 3545  of directors reflects the diversity of Florida’s business
 3546  community and is representative of the economic development
 3547  goals in subsection (2). The board must include at least one
 3548  director for each of the following areas of expertise:
 3549  international business, tourism marketing, the space or
 3550  aerospace industry, managing or financing a minority-owned
 3551  business, manufacturing, finance and accounting, and rural
 3552  economic development sports marketing.
 3553         Section 31. Paragraph (c) of subsection (1), paragraph (d)
 3554  of subsection (2), and subsection (3) of section 288.907,
 3555  Florida Statutes, are amended, and subsection (14) is added to
 3556  that section, to read:
 3557         288.907 Annual incentives report.—By December 30 of each
 3558  year, Enterprise Florida, Inc., in conjunction with the
 3559  department, shall provide the Governor, the President of the
 3560  Senate, and the Speaker of the House of Representatives a
 3561  detailed incentives report quantifying the economic benefits for
 3562  all of the economic development incentive programs marketed by
 3563  Enterprise Florida, Inc. The annual incentives report must
 3564  include:
 3565         (1) For each incentive program:
 3566         (c) The actual amount of private capital invested, the
 3567  actual number of jobs created, the actual number of jobs created
 3568  which provide health benefits for the employee, the actual
 3569  number of jobs retained, the actual number of jobs retained
 3570  which provide health benefits for the employee, and actual wages
 3571  paid for incentive agreements completed during the previous 3
 3572  years for each target industry sector.
 3573         (2) For projects completed during the previous state fiscal
 3574  year:
 3575         (d) The projects for which a tax refund, tax credit, or
 3576  cash grant agreement was executed, identifying for each project:
 3577         1. The number of jobs committed to be created and the
 3578  number of those jobs that will provide health benefits for the
 3579  employee.
 3580         2. The number of jobs committed to be retained and the
 3581  number of those jobs that will provide health benefits for the
 3582  employee.
 3583         3.2. The amount of capital investments committed to be
 3584  made.
 3585         4.3. The annual average wage committed to be paid.
 3586         5.4. The amount of state economic development incentives
 3587  committed to the project from each incentive program under the
 3588  project’s terms of agreement with the Department of Economic
 3589  Opportunity.
 3590         6.5. The amount and type of local matching funds committed
 3591  to the project.
 3592         (3) For economic development projects that received tax
 3593  refunds, tax credits, or cash grants under the terms of an
 3594  agreement for incentives:
 3595         (a) The number of jobs actually created and the number of
 3596  those jobs that provided health benefits for the employee.
 3597         (b) The number of jobs actually retained and the number of
 3598  those jobs that provided health benefits for the employee.
 3599         (c)(b) The amount of capital investments actually made.
 3600         (d)(c) The annual average wage paid.
 3601         (14) For the previous fiscal year, information relating to
 3602  any of the following changes made to an agreement:
 3603         (a) Contract extensions.
 3604         (b) Amendments or modifications that alter a performance
 3605  condition that a project must meet to receive payment.
 3606         Section 32. Subsection (1) of section 288.92, Florida
 3607  Statutes, is amended to read:
 3608         288.92 Divisions of Enterprise Florida, Inc.—
 3609         (1) Enterprise Florida, Inc., may create and dissolve
 3610  divisions as necessary to carry out its mission. Each division
 3611  shall have distinct responsibilities and complementary missions.
 3612  At a minimum, Enterprise Florida, Inc., shall have divisions
 3613  related to the following areas:
 3614         (a) International Trade and Business Development;
 3615         (b) Business Retention and Recruitment;
 3616         (c) Tourism Marketing;
 3617         (d) Minority Business Development; and
 3618         (e) Film and Entertainment Sports Industry Development.
 3619         Section 33. Paragraph (c) of subsection (3) and subsection
 3620  (4) of section 288.980, Florida Statutes, are amended to read:
 3621         288.980 Military base retention; legislative intent; grants
 3622  program.—
 3623         (3)
 3624         (c) The department shall require that an applicant:
 3625         1. Represent a local government with a military
 3626  installation or military installations that could be adversely
 3627  affected by federal actions.
 3628         2. Agree to match at least 30 percent of any grant awarded.
 3629         3. Prepare a coordinated program or plan of action
 3630  delineating how the eligible project will be administered and
 3631  accomplished.
 3632         3.4. Provide documentation describing the potential for
 3633  changes to the mission of a military installation located in the
 3634  applicant’s community and the potential impacts such changes
 3635  will have on the applicant’s community.
 3636         (4) The Florida Defense Reinvestment Grant Program is
 3637  established to respond to the need for this state to work in
 3638  conjunction with defense-dependent communities in developing and
 3639  implementing strategies and approaches that will help
 3640  communities support the missions of military installations, and
 3641  in developing and implementing alternative economic
 3642  diversification strategies to transition from a defense economy
 3643  to a nondefense economy. The department shall administer the
 3644  program.
 3645         (a) Eligible applicants include defense-dependent counties
 3646  and cities, and local economic development councils located
 3647  within such communities. The program shall be administered by
 3648  the department and Grant awards may be provided to support
 3649  community-based activities that:
 3650         1.(a) Protect existing military installations;
 3651         2.(b) Diversify or grow the economy of a defense-dependent
 3652  community; or
 3653         3.(c) Develop plans for the reuse of closed or realigned
 3654  military installations, including any plans necessary for
 3655  infrastructure improvements needed to facilitate reuse and
 3656  related marketing activities.
 3657         (b) Applications for grants under paragraph (a) this
 3658  subsection must include a coordinated program of work or plan of
 3659  action delineating how the eligible project will be administered
 3660  and accomplished, which must include a plan for ensuring close
 3661  cooperation between civilian and military authorities in the
 3662  conduct of the funded activities and a plan for public
 3663  involvement. An applicant must agree to match at least 30
 3664  percent of any grant awarded.
 3665         Section 34. Section 288.9937, Florida Statutes, is amended
 3666  to read:
 3667         288.9937 Evaluation of programs.—The Office of Economic and
 3668  Demographic Research and the Office of Program Policy Analysis
 3669  and Government Accountability shall analyze and, evaluate, and
 3670  determine the economic benefits, as defined in s. 288.005, of
 3671  the first 3 years of the Microfinance Loan Program and the
 3672  Microfinance Guarantee Program. The analysis by the Office of
 3673  Economic and Demographic Research must determine the economic
 3674  benefits, as defined in s. 288.005, and also evaluate the number
 3675  of jobs created, the increase or decrease in personal income,
 3676  and the impact on state gross domestic product from the direct,
 3677  indirect, and induced effects of the state’s investment. The
 3678  analysis by the Office of Program Policy Analysis and Government
 3679  Accountability must also identify any inefficiencies in the
 3680  programs and provide recommendations for changes to the
 3681  programs. Each The office shall submit a report to the President
 3682  of the Senate and the Speaker of the House of Representatives by
 3683  January 15 1, 2018. This section expires January 31, 2018.
 3684         Section 35. Paragraph (a) of subsection (6), paragraph (b)
 3685  of subsection (9), paragraph (a) of subsection (35), subsection
 3686  (60), and paragraph (b) of subsection (64) of section 320.08058,
 3687  Florida Statutes, are amended to read:
 3688         320.08058 Specialty license plates.—
 3689         (6) FLORIDA UNITED STATES OLYMPIC COMMITTEE LICENSE
 3690  PLATES.—
 3691         (a) Because the United States Olympic Committee has
 3692  selected this state to participate in a combined fundraising
 3693  program that provides for one-half of all money raised through
 3694  volunteer giving to stay in this state and be administered by
 3695  the Florida Sports Foundation Enterprise Florida, Inc., to
 3696  support amateur sports, and because the United States Olympic
 3697  Committee and the Florida Sports Foundation Enterprise Florida,
 3698  Inc., are nonprofit organizations dedicated to providing
 3699  athletes with support and training and preparing athletes of all
 3700  ages and skill levels for sports competition, and because the
 3701  Florida Sports Foundation Enterprise Florida, Inc., assists in
 3702  the bidding for sports competitions that provide significant
 3703  impact to the economy of this state, and the Legislature
 3704  supports the efforts of the United States Olympic Committee and
 3705  the Florida Sports Foundation Enterprise Florida, Inc., the
 3706  Legislature establishes a Florida United States Olympic
 3707  Committee license plate for the purpose of providing a
 3708  continuous funding source to support this worthwhile effort.
 3709  Florida United States Olympic Committee license plates must
 3710  contain the official United States Olympic Committee logo and
 3711  must bear a design and colors that are approved by the
 3712  department. The word “Florida” must be centered at the top of
 3713  the plate.
 3714         (9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.—
 3715         (b) The license plate annual use fees are to be annually
 3716  distributed as follows:
 3717         1. Fifty-five percent of the proceeds from the Florida
 3718  Professional Sports Team plate must be deposited into the
 3719  Professional Sports Development Trust Fund within the Department
 3720  of Economic Opportunity. These funds must be used solely to
 3721  attract and support major sports events in this state. As used
 3722  in this subparagraph, the term “major sports events” means, but
 3723  is not limited to, championship or all-star contests of Major
 3724  League Baseball, the National Basketball Association, the
 3725  National Football League, the National Hockey League, Major
 3726  League Soccer, the men’s and women’s National Collegiate
 3727  Athletic Association championships Final Four basketball
 3728  championship, or a horseracing or dogracing Breeders’ Cup. All
 3729  funds must be used to support and promote major sporting events,
 3730  and the uses must be approved by the Department of Economic
 3731  Opportunity.
 3732         2. The remaining proceeds of the Florida Professional
 3733  Sports Team license plate must be allocated to the Florida
 3734  Sports Foundation Enterprise Florida, Inc. These funds must be
 3735  deposited into the Professional Sports Development Trust Fund
 3736  within the Department of Economic Opportunity. These funds must
 3737  be used by the Florida Sports Foundation Enterprise Florida,
 3738  Inc., to promote the economic development of the sports
 3739  industry; to distribute licensing and royalty fees to
 3740  participating professional sports teams; to promote education
 3741  programs in Florida schools that provide an awareness of the
 3742  benefits of physical activity and nutrition standards; to
 3743  partner with the Department of Education and the Department of
 3744  Health to develop a program that recognizes schools whose
 3745  students demonstrate excellent physical fitness or fitness
 3746  improvement; to institute a grant program for communities
 3747  bidding on minor sporting events that create an economic impact
 3748  for the state; to distribute funds to Florida-based charities
 3749  designated by the Florida Sports Foundation Enterprise Florida,
 3750  Inc., and the participating professional sports teams; and to
 3751  fulfill the sports promotion responsibilities of the Department
 3752  of Economic Opportunity.
 3753         3. The Florida Sports Foundation Enterprise Florida, Inc.,
 3754  shall provide an annual financial audit in accordance with s.
 3755  215.981 of its financial accounts and records by an independent
 3756  certified public accountant pursuant to the contract established
 3757  by the Department of Economic Opportunity as specified in s.
 3758  288.1229(5). The auditor shall submit the audit report to the
 3759  Department of Economic Opportunity for review and approval. If
 3760  the audit report is approved, the Department of Economic
 3761  Opportunity shall certify the audit report to the Auditor
 3762  General for review.
 3763         4. Notwithstanding the provisions of subparagraphs 1. and
 3764  2., proceeds from the Professional Sports Development Trust Fund
 3765  may also be used for operational expenses of the Florida Sports
 3766  Foundation Enterprise Florida, Inc., and financial support of
 3767  the Sunshine State Games and Florida Senior Games.
 3768         (35) FLORIDA GOLF LICENSE PLATES.—
 3769         (a) The Department of Highway Safety and Motor Vehicles
 3770  shall develop a Florida Golf license plate as provided in this
 3771  section. The word “Florida” must appear at the bottom of the
 3772  plate. The Dade Amateur Golf Association, following consultation
 3773  with the PGA TOUR, the Florida Sports Foundation Enterprise
 3774  Florida, Inc., the LPGA, and the PGA of America may submit a
 3775  revised sample plate for consideration by the department.
 3776         (60) FLORIDA NASCAR LICENSE PLATES.—
 3777         (a) The department shall develop a Florida NASCAR license
 3778  plate as provided in this section. Florida NASCAR license plates
 3779  must bear the colors and design approved by the department. The
 3780  word “Florida” must appear at the top of the plate, and the term
 3781  “NASCAR” must appear at the bottom of the plate. The National
 3782  Association for Stock Car Auto Racing, following consultation
 3783  with the Florida Sports Foundation Enterprise Florida, Inc., may
 3784  submit a sample plate for consideration by the department.
 3785         (b) The license plate annual use fees shall be distributed
 3786  to the Florida Sports Foundation Enterprise Florida, Inc. The
 3787  license plate annual use fees shall be annually allocated as
 3788  follows:
 3789         1. Up to 5 percent of the proceeds from the annual use fees
 3790  may be used by the Florida Sports Foundation Enterprise Florida,
 3791  Inc., for the administration of the NASCAR license plate
 3792  program.
 3793         2. The National Association for Stock Car Auto Racing shall
 3794  receive up to $60,000 in proceeds from the annual use fees to be
 3795  used to pay startup costs, including costs incurred in
 3796  developing and issuing the plates. Thereafter, 10 percent of the
 3797  proceeds from the annual use fees shall be provided to the
 3798  association for the royalty rights for the use of its marks.
 3799         3. The remaining proceeds from the annual use fees shall be
 3800  distributed to the Florida Sports Foundation Enterprise Florida,
 3801  Inc. The Florida Sports Foundation Enterprise Florida, Inc.,
 3802  will retain 15 percent to support its regional grant program,
 3803  attracting sporting events to Florida; 20 percent to support the
 3804  marketing of motorsports-related tourism in the state; and 50
 3805  percent to be paid to the NASCAR Foundation, a s. 501(c)(3)
 3806  charitable organization, to support Florida-based charitable
 3807  organizations.
 3808         (c) The Florida Sports Foundation Enterprise Florida, Inc.,
 3809  shall provide an annual financial audit in accordance with s.
 3810  215.981 of its financial accounts and records by an independent
 3811  certified public accountant pursuant to the contract established
 3812  by the Department of Economic Opportunity as specified in s.
 3813  288.1229(5). The auditor shall submit the audit report to the
 3814  Department of Economic Opportunity for review and approval. If
 3815  the audit report is approved, the Department of Economic
 3816  Opportunity shall certify the audit report to the Auditor
 3817  General for review.
 3818         (64) FLORIDA TENNIS LICENSE PLATES.—
 3819         (b) The department shall distribute the annual use fees to
 3820  the Florida Sports Foundation Enterprise Florida, Inc. The
 3821  license plate annual use fees shall be annually allocated as
 3822  follows:
 3823         1. Up to 5 percent of the proceeds from the annual use fees
 3824  may be used by the Florida Sports Foundation Enterprise Florida,
 3825  Inc., to administer the license plate program.
 3826         2. The United States Tennis Association Florida Section
 3827  Foundation shall receive the first $60,000 in proceeds from the
 3828  annual use fees to reimburse it for startup costs,
 3829  administrative costs, and other costs it incurs in the
 3830  development and approval process.
 3831         3. Up to 5 percent of the proceeds from the annual use fees
 3832  may be used for promoting and marketing the license plates. The
 3833  remaining proceeds shall be available for grants by the United
 3834  States Tennis Association Florida Section Foundation to
 3835  nonprofit organizations to operate youth tennis programs and
 3836  adaptive tennis programs for special populations of all ages,
 3837  and for building, renovating, and maintaining public tennis
 3838  courts.
 3839         Section 36. Section 189.033, Florida Statutes, is amended
 3840  to read:
 3841         189.033 Independent special district services in
 3842  disproportionally affected county; rate reduction for providers
 3843  providing economic benefits.—If the governing body of an
 3844  independent special district that provides water, wastewater,
 3845  and sanitation services in a disproportionally affected county,
 3846  as provided defined in s. 220.191(1)(g)1. s. 288.106(8),
 3847  determines that a new user or the expansion of an existing user
 3848  of one or more of its utility systems will provide a significant
 3849  benefit to the community in terms of increased job
 3850  opportunities, economies of scale, or economic development in
 3851  the area, the governing body may authorize a reduction of its
 3852  rates, fees, or charges for that user for a specified period of
 3853  time. A governing body that exercises this power must do so by
 3854  resolution that states the anticipated economic benefit
 3855  justifying the reduction as well as the period of time that the
 3856  reduction will remain in place.
 3857         Section 37. Paragraph (a) of subsection (14) of section
 3858  196.012, Florida Statutes, is amended to read:
 3859         196.012 Definitions.—For the purpose of this chapter, the
 3860  following terms are defined as follows, except where the context
 3861  clearly indicates otherwise:
 3862         (14) “New business” means:
 3863         (a)1. A business or organization establishing 10 or more
 3864  new jobs to employ 10 or more full-time employees in this state
 3865  which pays, paying an average wage for such new jobs which that
 3866  is above the average wage in the area and, which principally
 3867  engages in any one or more of the following operations:
 3868         a. Manufactures, processes, compounds, fabricates, or
 3869  produces for sale items of tangible personal property at a fixed
 3870  location and which comprises an industrial or manufacturing
 3871  plant; or
 3872         b. Is a target industry business as defined in s.
 3873  288.106(2) s. 288.106(2)(q);
 3874         2. A business or organization establishing 25 or more new
 3875  jobs to employ 25 or more full-time employees in this state, the
 3876  sales factor of which, as defined by s. 220.15(5), for the
 3877  facility with respect to which it requests an economic
 3878  development ad valorem tax exemption is less than 0.50 for each
 3879  year the exemption is claimed; or
 3880         3. An office space in this state owned and used by a
 3881  business or organization newly domiciled in this state if;
 3882  provided such office space houses 50 or more full-time employees
 3883  of such business or organization and; provided that such
 3884  business or organization office first begins operation on a site
 3885  clearly separate from any other commercial or industrial
 3886  operation owned by the same business or organization.
 3887         Section 38. Effective upon becoming law, paragraph (d) of
 3888  subsection (6) of section 212.20, Florida Statutes, is amended
 3889  to read:
 3890         212.20 Funds collected, disposition; additional powers of
 3891  department; operational expense; refund of taxes adjudicated
 3892  unconstitutionally collected.—
 3893         (6) Distribution of all proceeds under this chapter and ss.
 3894  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 3895         (d) The proceeds of all other taxes and fees imposed
 3896  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 3897  and (2)(b) shall be distributed as follows:
 3898         1. In any fiscal year, the greater of $500 million, minus
 3899  an amount equal to 4.6 percent of the proceeds of the taxes
 3900  collected pursuant to chapter 201, or 5.2 percent of all other
 3901  taxes and fees imposed pursuant to this chapter or remitted
 3902  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 3903  monthly installments into the General Revenue Fund.
 3904         2. After the distribution under subparagraph 1., 8.9744
 3905  percent of the amount remitted by a sales tax dealer located
 3906  within a participating county pursuant to s. 218.61 shall be
 3907  transferred into the Local Government Half-cent Sales Tax
 3908  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 3909  transferred shall be reduced by 0.1 percent, and the department
 3910  shall distribute this amount to the Public Employees Relations
 3911  Commission Trust Fund less $5,000 each month, which shall be
 3912  added to the amount calculated in subparagraph 3. and
 3913  distributed accordingly.
 3914         3. After the distribution under subparagraphs 1. and 2.,
 3915  0.0966 percent shall be transferred to the Local Government
 3916  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 3917  to s. 218.65.
 3918         4. After the distributions under subparagraphs 1., 2., and
 3919  3., 2.0810 percent of the available proceeds shall be
 3920  transferred monthly to the Revenue Sharing Trust Fund for
 3921  Counties pursuant to s. 218.215.
 3922         5. After the distributions under subparagraphs 1., 2., and
 3923  3., 1.3653 percent of the available proceeds shall be
 3924  transferred monthly to the Revenue Sharing Trust Fund for
 3925  Municipalities pursuant to s. 218.215. If the total revenue to
 3926  be distributed pursuant to this subparagraph is at least as
 3927  great as the amount due from the Revenue Sharing Trust Fund for
 3928  Municipalities and the former Municipal Financial Assistance
 3929  Trust Fund in state fiscal year 1999-2000, no municipality shall
 3930  receive less than the amount due from the Revenue Sharing Trust
 3931  Fund for Municipalities and the former Municipal Financial
 3932  Assistance Trust Fund in state fiscal year 1999-2000. If the
 3933  total proceeds to be distributed are less than the amount
 3934  received in combination from the Revenue Sharing Trust Fund for
 3935  Municipalities and the former Municipal Financial Assistance
 3936  Trust Fund in state fiscal year 1999-2000, each municipality
 3937  shall receive an amount proportionate to the amount it was due
 3938  in state fiscal year 1999-2000.
 3939         6. Of the remaining proceeds:
 3940         a. In each fiscal year, the sum of $29,915,500 shall be
 3941  divided into as many equal parts as there are counties in the
 3942  state, and one part shall be distributed to each county. The
 3943  distribution among the several counties must begin each fiscal
 3944  year on or before January 5th and continue monthly for a total
 3945  of 4 months. If a local or special law required that any moneys
 3946  accruing to a county in fiscal year 1999-2000 under the then
 3947  existing provisions of s. 550.135 be paid directly to the
 3948  district school board, special district, or a municipal
 3949  government, such payment must continue until the local or
 3950  special law is amended or repealed. The state covenants with
 3951  holders of bonds or other instruments of indebtedness issued by
 3952  local governments, special districts, or district school boards
 3953  before July 1, 2000, that it is not the intent of this
 3954  subparagraph to adversely affect the rights of those holders or
 3955  relieve local governments, special districts, or district school
 3956  boards of the duty to meet their obligations as a result of
 3957  previous pledges or assignments or trusts entered into which
 3958  obligated funds received from the distribution to county
 3959  governments under then-existing s. 550.135. This distribution
 3960  specifically is in lieu of funds distributed under s. 550.135
 3961  before July 1, 2000.
 3962         b. The department shall distribute $166,667 monthly to each
 3963  applicant certified as a facility for a new or retained
 3964  professional sports franchise pursuant to s. 288.1162. Up to
 3965  $41,667 shall be distributed monthly by the department to each
 3966  certified applicant as defined in s. 288.11621 for a facility
 3967  for a spring training franchise. However, not more than $416,670
 3968  may be distributed monthly in the aggregate to all certified
 3969  applicants for facilities for spring training franchises.
 3970  Distributions begin 60 days after such certification and
 3971  continue for not more than 30 years, except as otherwise
 3972  provided in s. 288.11621. A certified applicant identified in
 3973  this sub-subparagraph may not receive more in distributions than
 3974  expended by the applicant for the public purposes provided in s.
 3975  288.1162(5) or s. 288.11621(3).
 3976         c. Beginning 30 days after notice by the Department of
 3977  Economic Opportunity to the Department of Revenue that an
 3978  applicant has been certified as the professional golf hall of
 3979  fame pursuant to s. 288.1168 and is open to the public, $166,667
 3980  shall be distributed monthly, for up to 300 months, to the
 3981  applicant.
 3982         d. Beginning 30 days after notice by the Department of
 3983  Economic Opportunity to the Department of Revenue that the
 3984  applicant has been certified as the International Game Fish
 3985  Association World Center facility pursuant to s. 288.1169, and
 3986  the facility is open to the public, $83,333 shall be distributed
 3987  monthly, for up to 168 months, to the applicant. This
 3988  distribution is subject to reduction pursuant to s. 288.1169. A
 3989  lump sum payment of $999,996 shall be made after certification
 3990  and before July 1, 2000.
 3991         d.e. The department shall distribute up to $83,333 monthly
 3992  to each certified applicant as defined in s. 288.11631 for a
 3993  facility used by a single spring training franchise, or up to
 3994  $166,667 monthly to each certified applicant as defined in s.
 3995  288.11631 for a facility used by more than one spring training
 3996  franchise. Monthly distributions begin 60 days after such
 3997  certification or July 1, 2016, whichever is later, and continue
 3998  for not more than 20 years to each certified applicant as
 3999  defined in s. 288.11631 for a facility used by a single spring
 4000  training franchise or not more than 25 years to each certified
 4001  applicant as defined in s. 288.11631 for a facility used by more
 4002  than one spring training franchise. A certified applicant
 4003  identified in this sub-subparagraph may not receive more in
 4004  distributions than expended by the applicant for the public
 4005  purposes provided in s. 288.11631(3).
 4006         e.f. Beginning 45 days after notice by the Department of
 4007  Economic Opportunity to the Department of Revenue that an
 4008  applicant has been approved by the Legislature and certified by
 4009  the Department of Economic Opportunity under s. 288.11625 or
 4010  upon a date specified by the Department of Economic Opportunity
 4011  as provided under s. 288.11625(6)(d), the department shall
 4012  distribute each month an amount equal to one-twelfth of the
 4013  annual distribution amount certified by the Department of
 4014  Economic Opportunity for the applicant. The department may not
 4015  distribute more than $7 million in the 2014-2015 fiscal year or
 4016  more than $13 million annually thereafter under this sub
 4017  subparagraph.
 4018         f.g. Beginning December 1, 2015, and ending June 30, 2016,
 4019  the department shall distribute $26,286 monthly to the State
 4020  Transportation Trust Fund. Beginning July 1, 2016, the
 4021  department shall distribute $15,333 monthly to the State
 4022  Transportation Trust Fund.
 4023         7. All other proceeds must remain in the General Revenue
 4024  Fund.
 4025         Section 39. Paragraph (a) of subsection (2) of section
 4026  220.196, Florida Statutes, is amended to read:
 4027         220.196 Research and development tax credit.—
 4028         (2) TAX CREDIT.—
 4029         (a) As provided in this section, a business enterprise is
 4030  eligible for a credit against the tax imposed by this chapter if
 4031  it:
 4032         1. Has qualified research expenses in this state in the
 4033  taxable year exceeding the base amount;
 4034         2. Claims and is allowed a research credit for such
 4035  qualified research expenses under 26 U.S.C. s. 41 for the same
 4036  taxable year as subparagraph 1.; and
 4037         3. Is a qualified target industry business as defined in s.
 4038  288.106(2) s. 288.106(2)(n). Only qualified target industry
 4039  businesses in the manufacturing, life sciences, information
 4040  technology, aviation and aerospace, homeland security and
 4041  defense, cloud information technology, marine sciences,
 4042  materials science, and nanotechnology industries may qualify for
 4043  a tax credit under this section. A business applying for a
 4044  credit pursuant to this section shall include a letter from the
 4045  Department of Economic Opportunity certifying whether the
 4046  business meets the requirements of this subparagraph with its
 4047  application for credit. The Department of Economic Opportunity
 4048  shall provide such a letter upon receiving a request.
 4049         Section 40. Subsection (7) of section 288.11621, Florida
 4050  Statutes, is amended to read:
 4051         288.11621 Spring training baseball franchises.—
 4052         (7) STRATEGIC PLANNING.—The department shall request
 4053  assistance from the Florida Sports Foundation Enterprise
 4054  Florida, Inc., and the Florida Grapefruit League Association to
 4055  develop a comprehensive strategic plan to:
 4056         (a) Finance spring training facilities.
 4057         (b) Monitor and oversee the use of state funds awarded to
 4058  applicants.
 4059         (c) Identify the financial impact that spring training has
 4060  on the state and ways in which to maintain or improve that
 4061  impact.
 4062         (d) Identify opportunities to develop public-private
 4063  partnerships to engage in marketing activities and advertise
 4064  spring training baseball.
 4065         (e) Identify efforts made by other states to maintain or
 4066  develop partnerships with baseball spring training teams.
 4067         (f) Develop recommendations for the Legislature to sustain
 4068  or improve this state’s spring training tradition.
 4069         Section 41. Effective upon becoming law, paragraph (c) of
 4070  subsection (2) and paragraphs (a), (c), and (d) of subsection
 4071  (3) of section 288.11631, Florida Statutes, are amended to read:
 4072         288.11631 Retention of Major League Baseball spring
 4073  training baseball franchises.—
 4074         (2) CERTIFICATION PROCESS.—
 4075         (c) Each applicant certified on or after July 1, 2013,
 4076  shall enter into an agreement with the department which:
 4077         1. Specifies the amount of the state incentive funding to
 4078  be distributed. The amount of state incentive funding per
 4079  certified applicant may not exceed $20 million. However, if a
 4080  certified applicant’s facility is used by more than one spring
 4081  training franchise, the maximum amount may not exceed $50
 4082  million, and the Department of Revenue shall make distributions
 4083  to the applicant pursuant to s. 212.20(6)(d)6.d. s.
 4084  212.20(6)(d)6.e.
 4085         2. States the criteria that the certified applicant must
 4086  meet in order to remain certified. These criteria must include a
 4087  provision stating that the spring training franchise must
 4088  reimburse the state for any funds received if the franchise does
 4089  not comply with the terms of the contract. If bonds were issued
 4090  to construct or renovate a facility for a spring training
 4091  franchise, the required reimbursement must be equal to the total
 4092  amount of state distributions expected to be paid from the date
 4093  the franchise violates the agreement with the applicant through
 4094  the final maturity of the bonds.
 4095         3. States that the certified applicant is subject to
 4096  decertification if the certified applicant fails to comply with
 4097  this section or the agreement.
 4098         4. States that the department may recover state incentive
 4099  funds if the certified applicant is decertified.
 4100         5. Specifies the information that the certified applicant
 4101  must report to the department.
 4102         6. Includes any provision deemed prudent by the department.
 4103         (3) USE OF FUNDS.—
 4104         (a) A certified applicant may use funds provided under s.
 4105  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. only to:
 4106         1. Serve the public purpose of constructing or renovating a
 4107  facility for a spring training franchise.
 4108         2. Pay or pledge for the payment of debt service on, or to
 4109  fund debt service reserve funds, arbitrage rebate obligations,
 4110  or other amounts payable with respect thereto, bonds issued for
 4111  the construction or renovation of such facility, or for the
 4112  reimbursement of such costs or the refinancing of bonds issued
 4113  for such purposes.
 4114         (c) The Department of Revenue may not distribute funds
 4115  under s. 212.20(6)(d)6.d. s. 212.20(6)(d)6.e. until July 1,
 4116  2016. Further, the Department of Revenue may not distribute
 4117  funds to an applicant certified on or after July 1, 2013, until
 4118  it receives notice from the department that:
 4119         1. The certified applicant has encumbered funds under
 4120  either subparagraph (a)1. or subparagraph (a)2.; and
 4121         2. If applicable, any existing agreement with a spring
 4122  training franchise for the use of a facility has expired.
 4123         (d)1. All certified applicants shall place unexpended state
 4124  funds received pursuant to s. 212.20(6)(d)6.d. s.
 4125  212.20(6)(d)6.e. in a trust fund or separate account for use
 4126  only as authorized in this section.
 4127         2. A certified applicant may request that the department
 4128  notify the Department of Revenue to suspend further
 4129  distributions of state funds made available under s.
 4130  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. for 12 months after
 4131  expiration of an existing agreement with a spring training
 4132  franchise to provide the certified applicant with an opportunity
 4133  to enter into a new agreement with a spring training franchise,
 4134  at which time the distributions shall resume.
 4135         3. The expenditure of state funds distributed to an
 4136  applicant certified after July 1, 2013, must begin within 48
 4137  months after the initial receipt of the state funds. In
 4138  addition, the construction or renovation of a spring training
 4139  facility must be completed within 24 months after the project’s
 4140  commencement.
 4141         Section 42. Subsection (1) of section 288.9015, Florida
 4142  Statutes, is amended to read:
 4143         288.9015 Powers of Enterprise Florida, Inc.; board of
 4144  directors.—
 4145         (1) Enterprise Florida, Inc., shall integrate its efforts
 4146  in business recruitment and expansion, job creation, marketing
 4147  the state for tourism and sports, and promoting economic
 4148  opportunities for minority-owned businesses and promoting
 4149  economic opportunities for rural and distressed urban
 4150  communities with those of the department, to create an
 4151  aggressive, agile, and collaborative effort to reinvigorate the
 4152  state’s economy.
 4153         Section 43. Subsection (5) of section 477.0135, Florida
 4154  Statutes, is amended to read:
 4155         477.0135 Exemptions.—
 4156         (5) A license is not required of any individual providing
 4157  makeup, special effects, or cosmetology services to an actor,
 4158  stunt person, musician, extra, or other talent during a
 4159  production recognized by the Department of Economic Opportunity
 4160  Office of Film and Entertainment as a project qualified
 4161  production as defined in s. 288.1256 s. 288.1254(1). Such
 4162  services are not required to be performed in a licensed salon.
 4163  Individuals exempt under this subsection may not provide such
 4164  services to the general public.
 4165         Section 44. For the purpose of incorporating the amendment
 4166  made by this act to section 288.106, Florida Statutes, in a
 4167  reference thereto, subsection (11) of section 159.803, Florida
 4168  Statutes, is reenacted to read:
 4169         159.803 Definitions.—As used in this part, the term:
 4170         (11) “Florida First Business project” means any project
 4171  which is certified by the Department of Economic Opportunity as
 4172  eligible to receive an allocation from the Florida First
 4173  Business allocation pool established pursuant to s. 159.8083.
 4174  The Department of Economic Opportunity may certify those
 4175  projects meeting the criteria set forth in s. 288.106(4)(b) or
 4176  any project providing a substantial economic benefit to this
 4177  state.
 4178         Section 45. Except as otherwise expressly provided in this
 4179  act and except for this section, which shall take effect upon
 4180  this act becoming a law, this act shall take effect July 1,
 4181  2016.