Florida Senate - 2020 SB 1612
By Senator Powell
30-01847-20 20201612__
1 A bill to be entitled
2 An act relating to opportunity zones; reviving,
3 readopting, and amending s. 290.001, F.S.; renaming
4 the Florida Enterprise Zone Act as the Florida
5 Opportunity Zone Act; reviving and readopting s.
6 290.002, F.S.; providing legislative findings;
7 reviving, readopting, and amending s. 290.003, F.S.;
8 conforming provisions to changes made by the act;
9 reviving, readopting, and amending s. 290.004, F.S.;
10 revising definitions; defining the term “opportunity
11 zone”; creating s. 290.00552, F.S.; providing an
12 approval procedure allowing certain opportunity zones
13 to receive certain state incentives; specifying the
14 documents that a governing body or bodies must provide
15 to the Department of Economic Opportunity; reviving,
16 readopting, and amending s. 290.0056, F.S.; requiring
17 a county or municipality to create an opportunity zone
18 development agency; specifying procedures for
19 appointing a board of commissioners; specifying how
20 board business is to be conducted; specifying powers
21 and responsibilities of the agency; providing powers
22 and responsibilities of the governing body as the
23 managing agent; authorizing the agency to invest in
24 community investment corporations under certain
25 circumstances and for specific purposes; requiring the
26 agency to submit an annual report to the department;
27 reviving, readopting, and amending s. 290.0066, F.S.;
28 specifying conditions under which the department may
29 revoke state incentives authorized for an opportunity
30 zone; specifying conditions under which an automatic
31 revocation may occur; specifying that a decision to
32 rescind approval of incentives is subject to ch. 120,
33 F.S.; reviving, readopting, and amending s. 290.007,
34 F.S.; specifying the state incentives available for
35 opportunity zones; reviving, readopting, and amending
36 s. 290.012, F.S.; providing that certain enterprise
37 zones may still receive certain state incentives for a
38 specified amount of time; reviving, readopting, and
39 amending s. 290.0135, F.S.; authorizing local
40 governments to review their ordinances to encourage
41 the economic viability and profitability of business
42 and commerce in opportunity zones; reviving,
43 readopting, and amending s. 290.014, F.S.; requiring
44 the Department of Revenue to submit an annual report
45 to the Department of Economic Opportunity concerning
46 state incentives; repealing s. 290.016, F.S., relating
47 to an obsolete repeal date for the Enterprise Zone
48 Act; amending s. 163.2514, F.S.; requiring a governing
49 body and the Department of Revenue to use certain data
50 when determining whether an area suffers from
51 pervasive poverty, unemployment, and general distress;
52 amending s. 288.0659, F.S.; requiring the Department
53 of Economic Opportunity to use certain data when
54 determining whether an area suffers from pervasive
55 poverty, unemployment, and general distress; amending
56 ss. 212.08, 212.096, 220.181, 220.182, 159.803,
57 163.503, 163.522, 166.231, 159.27, 193.077, 193.085,
58 195.073, 195.099, 196.012, 196.1995, 205.022, 205.054,
59 212.02, 220.02, 220.03, 220.13, 288.076, 288.106,
60 288.907, 288.1089, 288.1175, 290.00710, 290.0072,
61 290.00725, 290.00726, 290.00727, 290.00728, 290.00729,
62 290.0073, 290.00731, 290.0074, 290.0077, 339.2821,
63 339.63, and 624.5105, F.S.; conforming provisions to
64 changes made by the act; reenacting s. 196.1996, F.S.,
65 relating to specific ad valorem tax exemptions in
66 effect on a specified date; repealing s. 290.06561,
67 F.S., relating to the designation of a rural
68 enterprise zone as a catalyst site; preserving certain
69 enterprise zone boundaries for a specified purpose;
70 providing an exception; providing a directive to the
71 Division of Law Revision; providing an effective date.
72
73 Be It Enacted by the Legislature of the State of Florida:
74
75 Section 1. Notwithstanding the repeal scheduled in section
76 11 of chapter 2005-287, Laws of Florida, which occurred on
77 December 31, 2015, section 290.001, Florida Statutes, is
78 revived, readopted, and amended to read:
79 290.001 Florida Opportunity Enterprise Zone Act; popular
80 name.—Sections 290.001-290.014 290.001-290.016 may be cited as
81 the “Florida Opportunity Enterprise Zone Act.”
82 Section 2. Notwithstanding the repeal scheduled in section
83 11 of chapter 2005-287, Laws of Florida, which occurred on
84 December 31, 2015, section 290.002, Florida Statutes, is revived
85 and readopted to read:
86 290.002 Legislative findings.—It is hereby found and
87 declared that:
88 (1) Within the communities of this state, there exist areas
89 that chronically display extreme and unacceptable levels of
90 unemployment, physical deterioration, and economic
91 disinvestment.
92 (2) Each such area is a blight on the community as a whole,
93 tarnishes the image and reputation of the community in the eyes
94 of its residents, and reduces the desirability of the community
95 as a place to visit and live.
96 (3) Such severely distressed areas have high crime rates
97 and provide environments detrimental to the physical and
98 emotional health of their residents.
99 (4) The revitalization and redevelopment of each such area
100 for the ultimate benefit of its residents and the community as a
101 whole is of critical importance to the individual community and
102 to this state.
103 (5) The resources of all levels of government are
104 insufficient, and often inappropriate, to undertake successfully
105 the massive task of restoring the social and economic
106 productivity of such areas.
107 (6) The ultimate revitalization of such areas can occur
108 only if the private sector can be induced to invest its own
109 resources in productive enterprises that rebuild the industrial
110 and commercial viability of the areas and provide jobs for
111 residents of the areas.
112 (7) In order to provide the private sector with the
113 necessary incentives to invest in such distressed areas,
114 governments at all levels should seek ways to relax or eliminate
115 fiscal and regulatory constraints and should seek to identify
116 supportive actions that facilitate business investment in such
117 distressed areas and overcome business objections to distressed
118 area site locations.
119 Section 3. Notwithstanding the repeal scheduled in section
120 11 of chapter 2005-287, Laws of Florida, which occurred on
121 December 31, 2015, section 290.003, Florida Statutes, is
122 revived, readopted, and amended to read:
123 290.003 Policy and purpose.—It is the policy of this state
124 to provide the necessary means to assist local communities,
125 their residents, and the private sector in creating the proper
126 economic and social environment to induce the investment of
127 private resources in productive business enterprises located in
128 severely distressed areas and to provide jobs for residents of
129 such areas. In achieving this objective, the state will seek to
130 provide appropriate investments, tax benefits, and regulatory
131 relief of sufficient importance to encourage the business
132 community to commit its financial participation. The purpose of
133 ss. 290.001-290.014 ss. 290.001-290.016 is to establish a
134 process that clearly identifies such severely distressed areas
135 and provides incentives by both the state and local government
136 to induce private investment in such areas. The Legislature,
137 therefore, declares the revitalization of opportunity enterprise
138 zones, through the concerted efforts of government and the
139 private sector, to be a public purpose.
140 Section 4. Notwithstanding the repeal scheduled in section
141 11 of chapter 2005-287, Laws of Florida, which occurred on
142 December 31, 2015, section 290.004, Florida Statutes, is
143 revived, readopted, and amended to read:
144 290.004 Definitions relating to Florida Opportunity
145 Enterprise Zone Act.—As used in ss. 290.001-290.014 290.001
146 290.016:
147 (1) “Community investment corporation” means a black
148 business investment corporation, a certified development
149 corporation, a small business investment corporation, or other
150 similar entity incorporated under Florida law that has limited
151 its investment policy to making investments solely in minority
152 business enterprises.
153 (2) “Department” means the Department of Economic
154 Opportunity.
155 (3) “Governing body” means the council or other legislative
156 body charged with governing the county or municipality.
157 (4) “Minority business enterprise” has the same meaning as
158 provided in s. 288.703.
159 (5) “Opportunity zone” means any low-income census tract in
160 this state which was certified by the United States Department
161 of the Treasury on June 14, 2018, as a “qualified opportunity
162 zone” under s. 1400Z-1(b)(1)(B) of the Internal Revenue Code
163 “Rural enterprise zone” means an enterprise zone that is
164 nominated by a county having a population of 75,000 or fewer, or
165 a county having a population of 100,000 or fewer which is
166 contiguous to a county having a population of 75,000 or fewer,
167 or by a municipality in such a county, or by such a county and
168 one or more municipalities. An enterprise zone designated in
169 accordance with s. 290.0065(5)(b) is considered to be a rural
170 enterprise zone.
171 (6) “Small business” has the same meaning as provided in s.
172 288.703.
173 Section 5. Section 290.00552, Florida Statutes, is created
174 to read:
175 290.00552 Approval procedure.—
176 (1) Any county or municipality, or a county and one or more
177 municipalities together, may apply to the department for
178 approval for the zone to receive state incentives under s.
179 290.007. The governing body or bodies must provide the
180 department with the following:
181 (a) A copy of a resolution adopted by the governing body or
182 bodies which documents that an opportunity zone development
183 agency has been created pursuant to s. 290.0056.
184 (b) A copy of an adopted strategic plan. At a minimum, the
185 plan must:
186 1. Briefly describe each community’s goals for revitalizing
187 the area.
188 2. Describe how each community’s approaches to economic
189 development, social and human services, transportation, housing,
190 community development, public safety, and educational and
191 environmental concerns will be addressed in a coordinated
192 fashion, and explain how these linkages support the community’s
193 goals.
194 3. Identify and describe key community goals and the
195 barriers that restrict the community from achieving these goals,
196 including a description of poverty and general distress,
197 barriers to economic opportunity and development, and barriers
198 to human development.
199 4. Describe the process by which the communities will be
200 full partners in the process of developing and implementing the
201 strategic plan and the extent to which local institutions and
202 organizations have contributed to the planning process.
203 5. Commit the governing body or bodies to enact and
204 maintain local fiscal and regulatory incentives, if approval for
205 the area is received under this section. These incentives may
206 include the municipal public service tax exemption provided by
207 s. 166.231, the economic development ad valorem tax exemption
208 provided by s. 196.1995, the business tax exemption provided by
209 s. 205.054, local impact fee abatement or reduction, or low
210 interest or interest-free loans or grants to businesses to
211 encourage the revitalization of the area.
212 6. Identify the amount of local and private resources that
213 will be available in the area and the private-public
214 partnerships to be used, which may include participation by, and
215 cooperation with, universities, community colleges, small
216 business development centers, community investment corporations,
217 certified development corporations, and other private and public
218 entities.
219 7. Indicate how state opportunity zone tax incentives and
220 state, local, and federal resources will be used within the
221 opportunity zone.
222 8. Identify the funding requested under any state or
223 federal program in support of the proposed economic, human,
224 community, and physical development and related activities.
225 9. Identify baselines, methods, and benchmarks for
226 measuring the success of carrying out the strategic plan.
227 (2) Before adopting the strategic plan, the governing body
228 or bodies shall submit the plan to the appropriate local
229 planning agency for review and recommendations as to the plan’s
230 conformity with the comprehensive plan for the development of
231 the county or municipality or the county and one or more
232 municipalities as a whole. The local planning agency must submit
233 its written recommendations with respect to the conformity of
234 the proposed strategic plan to the governing body or bodies
235 within 60 days after receipt of the plan for review.
236 (3) Before adopting the strategic plan, the governing body
237 or bodies shall hold a public hearing on the strategic plan
238 after public notice thereof by publication in a newspaper having
239 a general circulation in the area of operation of the governing
240 body or bodies. The notice must describe the time, date, place,
241 and purpose of the hearing, identify the opportunity zone
242 covered by the plan, and outline the general scope of the
243 strategic plan under consideration.
244 (4) Once the required documentation has been provided to
245 the department, it shall approve the opportunity zone for state
246 incentives as set forth in s. 290.007. The department shall use
247 the unique identifying number set forth in the certification
248 used by the United States Treasury in identifying qualified
249 opportunity zones.
250 Section 6. Notwithstanding the repeal scheduled in section
251 11 of chapter 2005-287, Laws of Florida, which occurred on
252 December 31, 2015, section 290.0056, Florida Statutes, is
253 revived, readopted, and amended to read:
254 290.0056 Opportunity Enterprise zone development agency.—
255 (1) For each opportunity zone Upon adoption of the
256 resolution as provided in s. 290.0055(1)(a), the county or
257 municipality shall create a public body corporate and politic to
258 be known as an “opportunity enterprise zone development agency.”
259 For a zone that encompasses an area nominated by a county and
260 one or more municipalities jointly, the county shall create the
261 agency. Each such agency shall be constituted as a public
262 instrumentality, and the exercise by an opportunity enterprise
263 zone development agency of the powers conferred by this act
264 shall be deemed and held to be the performance of an essential
265 public function. The opportunity enterprise zone development
266 agency of a county has the power to function within the
267 corporate limits of a municipality only if the governing body of
268 the municipality has by resolution concurred in the enterprise
269 zone development plan prepared pursuant to s. 290.0057.
270 (2) When the governing body creates an opportunity
271 enterprise zone development agency, that body shall appoint a
272 board of commissioners of the agency, which shall consist of not
273 fewer than 8 or more than 13 commissioners. The governing body
274 may appoint at least one representative from each of the
275 following: the local chamber of commerce; local financial or
276 insurance entities; local businesses and, where possible,
277 businesses operating within the opportunity zone nominated area;
278 the residents residing within the opportunity zone nominated
279 area; nonprofit community-based organizations operating within
280 the opportunity zone nominated area; the local workforce
281 development board; the local code enforcement agency; and the
282 local law enforcement agency. The terms of office of the
283 commissioners shall be for 4 years each, except that, in making
284 the initial appointments, the governing body shall appoint two
285 members for terms of 3 years each, two members for terms of 2
286 years each, and one member for a term of 1 year; the remaining
287 initial members shall serve for terms of 4 years each. A vacancy
288 occurring during a term shall be filled for the unexpired term.
289 The importance of including individuals from the opportunity
290 zone nominated area shall be considered in making appointments.
291 Further, the importance of minority representation on the agency
292 shall be considered in making appointments so that the agency
293 generally reflects the gender and ethnic composition of the
294 community as a whole.
295 (3) A commissioner shall receive no compensation for his or
296 her services, but is entitled to the necessary expenses,
297 including travel expenses, incurred in the discharge of his or
298 her duties. Each commissioner shall hold office until a
299 successor has been appointed and has qualified. A certificate of
300 the appointment or reappointment of any commissioner is
301 conclusive evidence of the due and proper appointment of the
302 commissioner.
303 (4) The powers of an opportunity enterprise zone
304 development agency shall be exercised by the commissioners. A
305 majority of the commissioners constitutes a quorum for the
306 purpose of conducting business and exercising the powers of the
307 agency and for all other purposes. Action may be taken by the
308 agency upon a vote of a majority of the commissioners present,
309 unless in any case the bylaws require a larger number.
310 (5) The governing body shall designate a chair and vice
311 chair from among the commissioners. An agency may employ an
312 executive director, technical experts, and such other agents and
313 employees, permanent and temporary, as it requires, and
314 determine their qualifications, duties, and compensation. For
315 such legal service as it requires, an agency may employ or
316 retain its own counsel and legal staff. An agency authorized to
317 transact business and exercise powers under this act shall file
318 with the governing body, on or before March 31 of each year, a
319 report of its activities for the preceding fiscal year. The
320 report must, which report shall include a complete financial
321 statement setting forth the agency’s its assets, liabilities,
322 income, and operating expenses as of the end of such fiscal
323 year. The agency shall make the report available for inspection
324 during business hours in the office of the agency.
325 (6) At any time after the creation of an opportunity
326 enterprise zone development agency, the governing body of the
327 county or municipality may appropriate to the agency such
328 amounts as the governing body deems necessary for the
329 administrative expenses and overhead of the agency.
330 (7) The governing body may remove a commissioner for
331 inefficiency, neglect of duty, or misconduct in office only
332 after a hearing and only if the commissioner has been given a
333 copy of the charges at least 10 days prior to the hearing and
334 has had an opportunity to be heard in person or by counsel.
335 (8) The opportunity enterprise zone development agency
336 shall have the following powers and responsibilities:
337 (a) To assist in the development, implementation, and
338 annual review and update of the strategic plan or measurable
339 goals.
340 (b) To oversee and monitor the implementation of the
341 strategic plan or measurable goals. The agency shall make
342 quarterly reports to the governing body of the municipality or
343 county, or the governing bodies of the county and one or more
344 municipalities, evaluating the progress in implementing the
345 strategic plan or measurable goals.
346 (c) To identify and recommend to the governing body of the
347 municipality or county, or the governing bodies of the county
348 and one or more municipalities, ways to remove regulatory
349 barriers.
350 (d) To identify to the local government or governments the
351 financial needs of, and local resources or assistance available
352 to, eligible businesses in the zone.
353 (e) To assist in promoting the opportunity enterprise zone
354 incentives to residents and businesses within the opportunity
355 enterprise zone.
356 (f) To recommend boundary changes, as appropriate, in the
357 opportunity enterprise zone to the governing body.
358 (g) To work with organizations affiliated with Florida
359 Agricultural and Mechanical University, the University of
360 Florida, and the University of South Florida, a group of
361 universities unofficially named the “University Partnership for
362 Community Development,” or similar organizations that have
363 combined their resources to provide development consulting on a
364 nonprofit basis.
365 (h) To work with the department and Enterprise Florida,
366 Inc., to ensure that the opportunity enterprise zone coordinator
367 receives training on an annual basis.
368 (9) The following powers and responsibilities shall be
369 performed by the governing body creating the opportunity
370 enterprise zone development agency acting as the managing agent
371 of the opportunity enterprise zone development agency, or,
372 contingent upon approval by such governing body, such powers and
373 responsibilities shall be performed by the opportunity
374 enterprise zone development agency:
375 (a) To review, process, and certify applications for state
376 opportunity enterprise zone tax incentives pursuant to ss.
377 212.08(5)(g), (h), and (15); 212.096; 220.181; and 220.182.
378 (b) To provide assistance to businesses and residents
379 within the opportunity enterprise zone.
380 (c) To promote the development of the opportunity
381 enterprise zone, including preparing, purchasing, and
382 distributing by mail or other means of advertising, literature
383 and other material concerning the opportunity enterprise zone
384 and opportunity enterprise zone incentives.
385 (d) To borrow money and apply for and accept advances,
386 loans, grants, contributions, and any other form of financial
387 assistance from the Federal Government or the state, county, or
388 other public body or from any sources, public or private, for
389 the purposes of this act, and to give such security as may be
390 required and to enter into and carry out contracts or agreements
391 in connection therewith; and to include in any contract for
392 financial assistance with the Federal Government for or with
393 respect to the development of the opportunity enterprise zone
394 and related activities such conditions imposed pursuant to
395 federal laws as the governing body deems reasonable and
396 appropriate which are not inconsistent with the purposes of this
397 section.
398 (e) To appropriate such funds and make such expenditures as
399 are necessary to carry out the purposes of this act.
400 (f) To make and execute contracts and other instruments
401 necessary or convenient to the exercise of its powers under this
402 section.
403 (g) To procure insurance or require bond against any loss
404 in connection with its property in such amounts and from such
405 insurers as may be necessary or desirable.
406 (h) To invest any funds held in reserves or sinking funds,
407 or any funds not required for immediate disbursement, in such
408 investments as may be authorized by this act.
409 (i) To purchase, sell, or hold stock, evidences of
410 indebtedness, and other capital participation instruments.
411 (10) Contingent upon approval by the governing body, the
412 agency may invest in community investment corporations which
413 conduct, or agree to conduct, loan guarantee programs assisting
414 minority business enterprises located in the opportunity
415 enterprise zone. In making such investments, the agency shall
416 first attempt to invest in existing community investment
417 corporations providing services in the opportunity enterprise
418 zone. Such investments shall be made under conditions required
419 by law and as the agency may require, including, but not limited
420 to:
421 (a) The funds invested by the agency shall be used to
422 provide loan guarantees to individuals for minority business
423 enterprises located in the opportunity enterprise zone.
424 (b) The community investment corporation may not approve
425 any application for a loan guarantee unless the person applying
426 for the loan guarantee shows that he or she has applied for the
427 loan or loan guarantee through normal banking channels and that
428 the loan or loan guarantee has been refused by at least one bank
429 or other financial institution.
430 (11) Before October 1 of each year, the agency shall submit
431 to the department for inclusion in the annual report required
432 under s. 20.60 a complete and detailed written report setting
433 forth:
434 (a) Its operations and accomplishments during the fiscal
435 year.
436 (b) The accomplishments and progress concerning the
437 implementation of the strategic plan or measurable goals, and
438 any updates to the strategic plan or measurable goals.
439 (c) The number and type of businesses assisted by the
440 agency during the fiscal year.
441 (d) The number of jobs created within the opportunity
442 enterprise zone during the fiscal year.
443 (e) The usage and revenue impact of state and local
444 incentives granted during the calendar year.
445 (f) Any other information required by the department.
446 (12) In the event that the nominated area selected by the
447 governing body is not designated a state enterprise zone, the
448 governing body may dissolve the agency after receiving
449 notification from the department that the area was not
450 designated as an enterprise zone.
451 Section 7. Notwithstanding the repeal scheduled in section
452 11 of chapter 2005-287, Laws of Florida, which occurred on
453 December 31, 2015, section 290.0066, Florida Statutes, is
454 revived, readopted, and amended to read:
455 290.0066 Revocation of state incentives in an opportunity
456 enterprise zone designation.—
457 (1) The department may revoke the state incentives
458 designation of an opportunity enterprise zone if the department
459 determines that the governing body or bodies:
460 (a) Have failed to make progress in achieving the
461 benchmarks set forth in the strategic plan or measurable goals;
462 or
463 (b) Have not complied substantially with the strategic plan
464 or measurable goals.
465 (2) The failure to enact and maintain the local fiscal and
466 regulatory incentives committed to and adopted by the governing
467 body or bodies pursuant to s. 290.0057(1)(e) for 2 consecutive
468 calendar years shall result in the automatic termination of
469 approval to use state incentives in the opportunity enterprise
470 zone designation.
471 (3) Any action taken to rescind approval designation is
472 subject to the provisions of chapter 120. Such action may be
473 initiated 90 days after issuing a written letter of warning to
474 the governing body or bodies. Such action shall not act to deny
475 credits or exemptions previously granted or affect any bonds
476 that have been issued.
477 Section 8. Notwithstanding the repeal scheduled in section
478 11 of chapter 2005-287, Laws of Florida, which occurred on
479 December 31, 2015, section 290.007, Florida Statutes, is
480 revived, readopted, and amended to read:
481 290.007 State incentives available in opportunity
482 enterprise zones.—The following incentives are provided by the
483 state to encourage the revitalization of opportunity enterprise
484 zones:
485 (1) The opportunity enterprise zone jobs credit provided in
486 s. 220.181.
487 (2) The opportunity enterprise zone property tax credit
488 provided in s. 220.182.
489 (3) The community contribution tax credits provided in ss.
490 212.08, 220.183, and 624.5105.
491 (4) The sales tax exemption for building materials used in
492 the rehabilitation of real property in opportunity enterprise
493 zones provided in s. 212.08(5)(g).
494 (5) The sales tax exemption for business equipment used in
495 an opportunity enterprise zone provided in s. 212.08(5)(h).
496 (6) The sales tax exemption for electrical energy used in
497 an opportunity enterprise zone provided in s. 212.08(15).
498 (7) The opportunity enterprise zone jobs credit against the
499 sales tax provided in s. 212.096.
500 (8) Notwithstanding any law to the contrary, the Public
501 Service Commission may allow public utilities and
502 telecommunications companies to grant discounts of up to 50
503 percent on tariffed rates for services to small businesses
504 located in an opportunity enterprise zone designated pursuant to
505 s. 290.0065. Such discounts may be granted for a period not to
506 exceed 5 years. For purposes of this subsection, the term
507 “public utility” has the same meaning as in s. 366.02(1) and the
508 term “telecommunications company” has the same meaning as in s.
509 364.02(13).
510 Section 9. Notwithstanding the repeal scheduled in section
511 11 of chapter 2005-287, Laws of Florida, which occurred on
512 December 31, 2015, section 290.012, Florida Statutes, is
513 revived, readopted, and amended to read:
514 290.012 Transition.—The amendments made to this chapter
515 which took effect on July 1, 2020, do not prevent or restrict
516 Any enterprise zone having an effective date on or before
517 January 1, 2005, shall continue to exist until December 31,
518 2005, and shall cease to exist on that date. any enterprise zone
519 designated or redesignated between on or after January 1, 2006,
520 and December 31, 2015, and which continuously received and on
521 July 1, 2020, still receives state incentives under general law,
522 from continuing to receive the state incentives through the
523 duration of time identified in documents approving the
524 incentives. The provisions of law in the 2019 Florida Statutes
525 which granted state incentives shall continue to apply to such
526 enterprise zones must be designated or redesignated in
527 accordance with the Florida Enterprise Zone Act.
528 Section 10. Notwithstanding the repeal scheduled in section
529 11 of chapter 2005-287, Laws of Florida, which occurred on
530 December 31, 2015, section 290.0135, Florida Statutes, is
531 revived, readopted, and amended to read:
532 290.0135 Local government ordinances; encouragements and
533 incentives; review for adverse effects; certain changes
534 prohibited.—
535 (1)(a) It is the intent of the Legislature that each
536 ordinance adopted by a local government possessing an
537 opportunity approved enterprise zone after January 1, 1995, when
538 applicable, provide encouragements and incentives to increase
539 rehabilitation, renovation, restoration, improvement, or new
540 construction of housing, and to increase the economic viability
541 and profitability of business and commerce, located within
542 opportunity enterprise zones designated pursuant to s. 290.0065.
543 (b) Each local government possessing an opportunity
544 approved enterprise zone may review its ordinances to determine
545 which may have a negative impact upon the rehabilitation,
546 renovation, restoration, improvement, or new construction of
547 housing, or upon the economic viability and profitability of
548 business and commerce, located within opportunity enterprise
549 zones designated pursuant to s. 290.0065, and may waive, amend,
550 or otherwise modify such ordinances so as to minimize the
551 adverse impact. Such relief may include recommendations made by
552 the United States Department of Housing and Urban Development,
553 in its “1987 Guide for Local Government and Developers,”
554 concerning zoning and subdivision ordinances, expedited
555 administrative and processing procedures, site planning,
556 streets, parking, sidewalks and walkways, curbs, gutters, storm
557 drainage systems, sanitary sewers, water supply utilities, and
558 utility easements.
559 (2) Nothing in this section authorizes any local government
560 to waive, amend, provide exceptions to, or otherwise modify or
561 alter any ordinance:
562 (a) Which is expressly required to implement or enforce any
563 statutory provision or the legislative intent thereof;
564 (b) Which is designed to protect persons against
565 discrimination on the basis of race, color, national origin,
566 religion, sex, age, handicap, or marital status; or
567 (c) The waiver, amendment, or modification of which is
568 likely to present a significant risk to the public health,
569 public safety, or the environment of the state.
570 (3) The waiver, amendment, or modification of any ordinance
571 pursuant to this section shall be accomplished in accordance
572 with the provisions of chapter 120.
573 (4) The provisions of This section may shall not supersede
574 any provision of chapter 163.
575 Section 11. Notwithstanding the repeal scheduled in section
576 11 of chapter 2005-287, Laws of Florida, which occurred on
577 December 31, 2015, section 290.014, Florida Statutes, is
578 revived, readopted, and amended to read:
579 290.014 Annual reports on opportunity enterprise zones.—
580 (1) By October 1 of each year, the Department of Revenue
581 shall submit a an annual report to the department detailing the
582 usage and revenue impact by county of the state incentives
583 listed in s. 290.007.
584 (2) The annual report required under s. 20.60 shall include
585 the information provided by the Department of Revenue pursuant
586 to subsection (1) and the information provided by opportunity
587 enterprise zone development agencies pursuant to s. 290.0056. In
588 addition, the report shall include an analysis of the activities
589 and accomplishments of each opportunity enterprise zone.
590 Section 12. Section 290.016, Florida Statutes, is repealed.
591 Section 13. Subsection (2) of section 163.2514, Florida
592 Statutes, is amended to read:
593 163.2514 Growth Policy Act; definitions.—As used in ss.
594 163.2511-163.2520, the term:
595 (2) “Urban infill and redevelopment area” means an area or
596 areas designated by a local government where:
597 (a) Public services such as water and wastewater,
598 transportation, schools, and recreation are already available or
599 are scheduled to be provided in an adopted 5-year schedule of
600 capital improvements;
601 (b) The area, or one or more neighborhoods within the area,
602 suffers from pervasive poverty, unemployment, and general
603 distress. In determining whether an area suffers from pervasive
604 poverty, unemployment, and general distress, the governing body
605 and the department shall use data from the most current
606 decennial census and from information published by the United
607 States Bureau of the Census and the United States Department of
608 Labor, Bureau of Labor Statistics. The data must be comparable
609 in point or period of time and methodology employed as defined
610 by s. 290.0058;
611 (c) The area exhibits a proportion of properties that are
612 substandard, overcrowded, dilapidated, vacant or abandoned, or
613 functionally obsolete which is higher than the average for the
614 local government;
615 (d) More than 50 percent of the area is within 1/4 mile of
616 a transit stop, or a sufficient number of transit stops will be
617 made available concurrent with the designation; and
618 (e) The area includes or is adjacent to community
619 redevelopment areas, brownfields, enterprise zones, or Main
620 Street programs, or has been designated by the state or Federal
621 Government as an urban redevelopment, revitalization, or infill
622 area under empowerment zone, enterprise community, or brownfield
623 showcase community programs or similar programs.
624 Section 14. Paragraph (a) of subsection (5) of section
625 288.0659, Florida Statutes, is amended to read:
626 288.0659 Local Government Distressed Area Matching Grant
627 Program.—
628 (5) To qualify for a grant, the business being targeted by
629 a local government must create at least 15 full-time jobs, must
630 be new to this state, must be expanding its operations in this
631 state, or would otherwise leave the state absent state and local
632 assistance, and the local government applying for the grant must
633 expedite its permitting processes for the target business by
634 accelerating the normal review and approval timelines. In
635 addition to these requirements, the department shall review the
636 grant requests using the following evaluation criteria, with
637 priority given in descending order:
638 (a) The presence and degree of pervasive poverty,
639 unemployment, and general distress as determined pursuant to s.
640 290.0058 in the area where the business will locate, with
641 priority given to locations with greater degrees of poverty,
642 unemployment, and general distress. In determining whether an
643 area suffers from pervasive poverty, unemployment, and general
644 distress, the department shall use data from the most current
645 decennial census and from information published by the United
646 States Bureau of the Census and the United States Department of
647 Labor, Bureau of Labor Statistics. The data shall be comparable
648 in point or period of time and methodology employed.
649 Section 15. Paragraphs (g), (h), and (p) of subsection (5)
650 and subsection (15) of section 212.08, Florida Statutes, are
651 amended to read:
652 212.08 Sales, rental, use, consumption, distribution, and
653 storage tax; specified exemptions.—The sale at retail, the
654 rental, the use, the consumption, the distribution, and the
655 storage to be used or consumed in this state of the following
656 are hereby specifically exempt from the tax imposed by this
657 chapter.
658 (5) EXEMPTIONS; ACCOUNT OF USE.—
659 (g) Building materials used in the rehabilitation of real
660 property located in an opportunity enterprise zone.—
661 1. Building materials used in the rehabilitation of real
662 property located in an opportunity enterprise zone are exempt
663 from the tax imposed by this chapter upon an affirmative showing
664 to the satisfaction of the department that the items have been
665 used for the rehabilitation of real property located in an
666 opportunity enterprise zone. Except as provided in subparagraph
667 2., this exemption inures to the owner, lessee, or lessor at the
668 time the real property is rehabilitated, but only through a
669 refund of previously paid taxes. To receive a refund pursuant to
670 this paragraph, the owner, lessee, or lessor of the
671 rehabilitated real property must file an application under oath
672 with the governing body or opportunity enterprise zone
673 development agency having jurisdiction over the opportunity
674 enterprise zone where the business is located, as applicable. A
675 single application for a refund may be submitted for multiple,
676 contiguous parcels that were part of a single parcel that was
677 divided as part of the rehabilitation of the property. All other
678 requirements of this paragraph apply to each parcel on an
679 individual basis. The application must include:
680 a. The name and address of the person claiming the refund.
681 b. An address and assessment roll parcel number of the
682 rehabilitated real property for which a refund of previously
683 paid taxes is being sought.
684 c. A description of the improvements made to accomplish the
685 rehabilitation of the real property.
686 d. A copy of a valid building permit issued by the county
687 or municipal building department for the rehabilitation of the
688 real property.
689 e. A sworn statement, under penalty of perjury, from the
690 general contractor licensed in this state with whom the
691 applicant contracted to make the improvements necessary to
692 rehabilitate the real property, which lists the building
693 materials used to rehabilitate the real property, the actual
694 cost of the building materials, and the amount of sales tax paid
695 in this state on the building materials. If a general contractor
696 was not used, the applicant, not a general contractor, shall
697 make the sworn statement required by this sub-subparagraph.
698 Copies of the invoices that evidence the purchase of the
699 building materials used in the rehabilitation and the payment of
700 sales tax on the building materials must be attached to the
701 sworn statement provided by the general contractor or by the
702 applicant. Unless the actual cost of building materials used in
703 the rehabilitation of real property and the payment of sales
704 taxes is documented by a general contractor or by the applicant
705 in this manner, the cost of the building materials is deemed to
706 be an amount equal to 40 percent of the increase in assessed
707 value for ad valorem tax purposes.
708 f. The identifying number assigned by the department
709 pursuant to s. 290.0065 to the opportunity enterprise zone in
710 which the rehabilitated real property is located.
711 g. A certification by the local building code inspector
712 that the improvements necessary to rehabilitate the real
713 property are substantially completed.
714 h. A statement of whether the business is a small business
715 as defined by s. 288.703.
716 i. If applicable, the name and address of each permanent
717 employee of the business, including, for each employee who is a
718 resident of an opportunity enterprise zone, the identifying
719 number assigned by the department pursuant to s. 290.0065 to the
720 opportunity enterprise zone in which the employee resides.
721 2. This exemption inures to a municipality, county, other
722 governmental unit or agency, or nonprofit community-based
723 organization through a refund of previously paid taxes if the
724 building materials used in the rehabilitation are paid for from
725 the funds of a community development block grant, State Housing
726 Initiatives Partnership Program, or similar grant or loan
727 program. To receive a refund, a municipality, county, other
728 governmental unit or agency, or nonprofit community-based
729 organization must file an application that includes the same
730 information required in subparagraph 1. In addition, the
731 application must include a sworn statement signed by the chief
732 executive officer of the municipality, county, other
733 governmental unit or agency, or nonprofit community-based
734 organization seeking a refund which states that the building
735 materials for which a refund is sought were funded by a
736 community development block grant, State Housing Initiatives
737 Partnership Program, or similar grant or loan program.
738 3. Within 10 working days after receipt of an application,
739 the governing body or opportunity enterprise zone development
740 agency shall review the application to determine if it contains
741 all the information required by subparagraph 1. or subparagraph
742 2. and meets the criteria set out in this paragraph. The
743 governing body or agency shall certify all applications that
744 contain the required information and are eligible to receive a
745 refund. If applicable, the governing body or agency shall also
746 certify if 20 percent of the employees of the business are
747 residents of an opportunity enterprise zone, excluding temporary
748 and part-time employees. The certification must be in writing,
749 and a copy of the certification shall be transmitted to the
750 executive director of the department. The applicant is
751 responsible for forwarding a certified application to the
752 department within the time specified in subparagraph 4.
753 4. An application for a refund must be submitted to the
754 department within 6 months after the rehabilitation of the
755 property is deemed to be substantially completed by the local
756 building code inspector or by November 1 after the rehabilitated
757 property is first subject to assessment.
758 5. Only one exemption through a refund of previously paid
759 taxes for the rehabilitation of real property is permitted for
760 any single parcel of property unless there is a change in
761 ownership, a new lessor, or a new lessee of the real property. A
762 refund may not be granted unless the amount to be refunded
763 exceeds $500. A refund may not exceed the lesser of 97 percent
764 of the Florida sales or use tax paid on the cost of the building
765 materials used in the rehabilitation of the real property as
766 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
767 at least 20 percent of the employees of the business are
768 residents of an opportunity enterprise zone, excluding temporary
769 and part-time employees, the amount of refund may not exceed the
770 lesser of 97 percent of the sales tax paid on the cost of the
771 building materials or $10,000. A refund shall be made within 30
772 days after formal approval by the department of the application
773 for the refund.
774 6. The department shall adopt rules governing the manner
775 and form of refund applications and may establish guidelines as
776 to the requisites for an affirmative showing of qualification
777 for exemption under this paragraph.
778 7. The department shall deduct an amount equal to 10
779 percent of each refund granted under this paragraph from the
780 amount transferred into the Local Government Half-cent Sales Tax
781 Clearing Trust Fund pursuant to s. 212.20 for the county area in
782 which the rehabilitated real property is located and shall
783 transfer that amount to the General Revenue Fund.
784 8. For the purposes of the exemption provided in this
785 paragraph, the term:
786 a. “Building materials” means tangible personal property
787 that becomes a component part of improvements to real property.
788 b. “Real property” has the same meaning as provided in s.
789 192.001(12), except that the term does not include a condominium
790 parcel or condominium property as defined in s. 718.103.
791 c. “Rehabilitation of real property” means the
792 reconstruction, renovation, restoration, rehabilitation,
793 construction, or expansion of improvements to real property.
794 d. “Substantially completed” has the same meaning as
795 provided in s. 192.042(1).
796 9. This paragraph expires on the date specified in s.
797 290.016 for the expiration of the Florida Enterprise Zone Act.
798 (h) Business property used in an opportunity enterprise
799 zone.—
800 1. Business property purchased for use by businesses
801 located in an opportunity enterprise zone which is subsequently
802 used in an opportunity enterprise zone shall be exempt from the
803 tax imposed by this chapter. This exemption inures to the
804 business only through a refund of previously paid taxes. A
805 refund shall be authorized upon an affirmative showing by the
806 taxpayer to the satisfaction of the department that the
807 requirements of this paragraph have been met.
808 2. To receive a refund, the business must file under oath
809 with the governing body or opportunity enterprise zone
810 development agency having jurisdiction over the opportunity
811 enterprise zone where the business is located, as applicable, an
812 application which includes:
813 a. The name and address of the business claiming the
814 refund.
815 b. The identifying number assigned by the department
816 pursuant to s. 290.0065 to the opportunity enterprise zone in
817 which the business is located.
818 c. A specific description of the property for which a
819 refund is sought, including its serial number or other permanent
820 identification number.
821 d. The location of the property.
822 e. The sales invoice or other proof of purchase of the
823 property, showing the amount of sales tax paid, the date of
824 purchase, and the name and address of the sales tax dealer from
825 whom the property was purchased.
826 f. Whether the business is a small business as defined by
827 s. 288.703.
828 g. If applicable, the name and address of each permanent
829 employee of the business, including, for each employee who is a
830 resident of an opportunity enterprise zone, the identifying
831 number assigned by the department pursuant to s. 290.0065 to the
832 opportunity enterprise zone in which the employee resides.
833 3. Within 10 working days after receipt of an application,
834 the governing body or opportunity enterprise zone development
835 agency shall review the application to determine if it contains
836 all the information required pursuant to subparagraph 2. and
837 meets the criteria set out in this paragraph. The governing body
838 or agency shall certify all applications that contain the
839 information required pursuant to subparagraph 2. and meet the
840 criteria set out in this paragraph as eligible to receive a
841 refund. If applicable, the governing body or agency shall also
842 certify if 20 percent of the employees of the business are
843 residents of an opportunity enterprise zone, excluding temporary
844 and part-time employees. The certification shall be in writing,
845 and a copy of the certification shall be transmitted to the
846 executive director of the Department of Revenue. The business
847 shall be responsible for forwarding a certified application to
848 the department within the time specified in subparagraph 4.
849 4. An application for a refund pursuant to this paragraph
850 must be submitted to the department within 6 months after the
851 tax is due on the business property that is purchased.
852 5. The amount refunded on purchases of business property
853 under this paragraph shall be the lesser of 97 percent of the
854 sales tax paid on such business property or $5,000, or, if no
855 less than 20 percent of the employees of the business are
856 residents of an opportunity enterprise zone, excluding temporary
857 and part-time employees, the amount refunded on purchases of
858 business property under this paragraph shall be the lesser of 97
859 percent of the sales tax paid on such business property or
860 $10,000. A refund approved pursuant to this paragraph shall be
861 made within 30 days after formal approval by the department of
862 the application for the refund. A refund may not be granted
863 under this paragraph unless the amount to be refunded exceeds
864 $100 in sales tax paid on purchases made within a 60-day time
865 period.
866 6. The department shall adopt rules governing the manner
867 and form of refund applications and may establish guidelines as
868 to the requisites for an affirmative showing of qualification
869 for exemption under this paragraph.
870 7. If the department determines that the business property
871 is used outside an opportunity enterprise zone within 3 years
872 from the date of purchase, the amount of taxes refunded to the
873 business purchasing such business property shall immediately be
874 due and payable to the department by the business, together with
875 the appropriate interest and penalty, computed from the date of
876 purchase, in the manner provided by this chapter.
877 Notwithstanding this subparagraph, business property used
878 exclusively in:
879 a. Licensed commercial fishing vessels,
880 b. Fishing guide boats, or
881 c. Ecotourism guide boats
882
883 that leave and return to a fixed location within an area
884 designated under s. 379.2353, Florida Statutes 2010, are
885 eligible for the exemption provided under this paragraph if all
886 requirements of this paragraph are met. Such vessels and boats
887 must be owned by a business that is eligible to receive the
888 exemption provided under this paragraph. This exemption does not
889 apply to the purchase of a vessel or boat.
890 8. The department shall deduct an amount equal to 10
891 percent of each refund granted under this paragraph from the
892 amount transferred into the Local Government Half-cent Sales Tax
893 Clearing Trust Fund pursuant to s. 212.20 for the county area in
894 which the business property is located and shall transfer that
895 amount to the General Revenue Fund.
896 9. For the purposes of this exemption, “business property”
897 means new or used property defined as “recovery property” in s.
898 168(c) of the Internal Revenue Code of 1954, as amended, except:
899 a. Property classified as 3-year property under s.
900 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
901 b. Industrial machinery and equipment as defined in sub
902 subparagraph (b)6.a. and eligible for exemption under paragraph
903 (b);
904 c. Building materials as defined in sub-subparagraph
905 (g)8.a.; and
906 d. Business property having a sales price of under $5,000
907 per unit.
908 10. This paragraph expires on the date specified in s.
909 290.016 for the expiration of the Florida Enterprise Zone Act.
910 (p) Community contribution tax credit for donations.—
911 1. Authorization.—Persons who are registered with the
912 department under s. 212.18 to collect or remit sales or use tax
913 and who make donations to eligible sponsors are eligible for tax
914 credits against their state sales and use tax liabilities as
915 provided in this paragraph:
916 a. The credit shall be computed as 50 percent of the
917 person’s approved annual community contribution.
918 b. The credit shall be granted as a refund against state
919 sales and use taxes reported on returns and remitted in the 12
920 months preceding the date of application to the department for
921 the credit as required in sub-subparagraph 3.c. If the annual
922 credit is not fully used through such refund because of
923 insufficient tax payments during the applicable 12-month period,
924 the unused amount may be included in an application for a refund
925 made pursuant to sub-subparagraph 3.c. in subsequent years
926 against the total tax payments made for such year. Carryover
927 credits may be applied for a 3-year period without regard to any
928 time limitation that would otherwise apply under s. 215.26.
929 c. A person may not receive more than $200,000 in annual
930 tax credits for all approved community contributions made in any
931 one year.
932 d. All proposals for the granting of the tax credit require
933 the prior approval of the Department of Economic Opportunity.
934 e. The total amount of tax credits which may be granted for
935 all programs approved under this paragraph and ss. 220.183 and
936 624.5105 is $12.5 million in the 2018-2019 fiscal year, $13.5
937 million in the 2019-2020 fiscal year, and $10.5 million in each
938 fiscal year thereafter for projects that provide housing
939 opportunities for persons with special needs or homeownership
940 opportunities for low-income households or very-low-income
941 households and $3.5 million each fiscal year for all other
942 projects. As used in this paragraph, the term “person with
943 special needs” has the same meaning as in s. 420.0004 and the
944 terms “low-income person,” “low-income household,” “very-low
945 income person,” and “very-low-income household” have the same
946 meanings as in s. 420.9071.
947 f. A person who is eligible to receive the credit provided
948 in this paragraph, s. 220.183, or s. 624.5105 may receive the
949 credit only under one section of the person’s choice.
950 2. Eligibility requirements.—
951 a. A community contribution by a person must be in the
952 following form:
953 (I) Cash or other liquid assets;
954 (II) Real property, including 100 percent ownership of a
955 real property holding company;
956 (III) Goods or inventory; or
957 (IV) Other physical resources identified by the Department
958 of Economic Opportunity.
959
960 For purposes of this sub-subparagraph, the term “real property
961 holding company” means a Florida entity, such as a Florida
962 limited liability company, that is wholly owned by the person;
963 is the sole owner of real property, as defined in s.
964 192.001(12), located in the state; is disregarded as an entity
965 for federal income tax purposes pursuant to 26 C.F.R. s.
966 301.7701-3(b)(1)(ii); and at the time of contribution to an
967 eligible sponsor, has no material assets other than the real
968 property and any other property that qualifies as a community
969 contribution.
970 b. All community contributions must be reserved exclusively
971 for use in a project. As used in this sub-subparagraph, the term
972 “project” means activity undertaken by an eligible sponsor which
973 is designed to construct, improve, or substantially rehabilitate
974 housing that is affordable to low-income households or very-low
975 income households; designed to provide housing opportunities for
976 persons with special needs; designed to provide commercial,
977 industrial, or public resources and facilities; or designed to
978 improve entrepreneurial and job-development opportunities for
979 low-income persons. A project may be the investment necessary to
980 increase access to high-speed broadband capability in a rural
981 community that had an enterprise zone designated pursuant to
982 chapter 290 as of May 1, 2015, including projects that result in
983 improvements to communications assets that are owned by a
984 business. A project may include the provision of museum
985 educational programs and materials that are directly related to
986 a project approved between January 1, 1996, and December 31,
987 1999, and located in an area which was in an enterprise zone
988 designated pursuant to s. 290.0065 as of May 1, 2015. This
989 paragraph does not preclude projects that propose to construct
990 or rehabilitate housing for low-income households or very-low
991 income households on scattered sites or housing opportunities
992 for persons with special needs. With respect to housing,
993 contributions may be used to pay the following eligible special
994 needs, low-income, and very-low-income housing-related
995 activities:
996 (I) Project development impact and management fees for
997 special needs, low-income, or very-low-income housing projects;
998 (II) Down payment and closing costs for persons with
999 special needs, low-income persons, and very-low-income persons;
1000 (III) Administrative costs, including housing counseling
1001 and marketing fees, not to exceed 10 percent of the community
1002 contribution, directly related to special needs, low-income, or
1003 very-low-income projects; and
1004 (IV) Removal of liens recorded against residential property
1005 by municipal, county, or special district local governments if
1006 satisfaction of the lien is a necessary precedent to the
1007 transfer of the property to a low-income person or very-low
1008 income person for the purpose of promoting home ownership.
1009 Contributions for lien removal must be received from a
1010 nonrelated third party.
1011 c. The project must be undertaken by an “eligible sponsor,”
1012 which includes:
1013 (I) A community action program;
1014 (II) A nonprofit community-based development organization
1015 whose mission is the provision of housing for persons with
1016 special needs, low-income households, or very-low-income
1017 households or increasing entrepreneurial and job-development
1018 opportunities for low-income persons;
1019 (III) A neighborhood housing services corporation;
1020 (IV) A local housing authority created under chapter 421;
1021 (V) A community redevelopment agency created under s.
1022 163.356;
1023 (VI) A historic preservation district agency or
1024 organization;
1025 (VII) A local workforce development board;
1026 (VIII) A direct-support organization as provided in s.
1027 1009.983;
1028 (IX) An opportunity enterprise zone development agency
1029 created under s. 290.0056;
1030 (X) A community-based organization incorporated under
1031 chapter 617 which is recognized as educational, charitable, or
1032 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
1033 and whose bylaws and articles of incorporation include
1034 affordable housing, economic development, or community
1035 development as the primary mission of the corporation;
1036 (XI) Units of local government;
1037 (XII) Units of state government; or
1038 (XIII) Any other agency that the Department of Economic
1039 Opportunity designates by rule.
1040
1041 A contributing person may not have a financial interest in the
1042 eligible sponsor.
1043 d. The project must be located in an area which was in an
1044 enterprise zone designated pursuant to chapter 290 as of May 1,
1045 2015, or a Front Porch Florida Community, unless the project
1046 increases access to high-speed broadband capability in a rural
1047 community that had an enterprise zone designated pursuant to
1048 chapter 290 as of May 1, 2015, but is physically located outside
1049 the designated rural zone boundaries. Any project designed to
1050 construct or rehabilitate housing for low-income households or
1051 very-low-income households or housing opportunities for persons
1052 with special needs is exempt from the area requirement of this
1053 sub-subparagraph.
1054 e.(I) If, during the first 10 business days of the state
1055 fiscal year, eligible tax credit applications for projects that
1056 provide housing opportunities for persons with special needs or
1057 homeownership opportunities for low-income households or very
1058 low-income households are received for less than the annual tax
1059 credits available for those projects, the Department of Economic
1060 Opportunity shall grant tax credits for those applications and
1061 grant remaining tax credits on a first-come, first-served basis
1062 for subsequent eligible applications received before the end of
1063 the state fiscal year. If, during the first 10 business days of
1064 the state fiscal year, eligible tax credit applications for
1065 projects that provide housing opportunities for persons with
1066 special needs or homeownership opportunities for low-income
1067 households or very-low-income households are received for more
1068 than the annual tax credits available for those projects, the
1069 Department of Economic Opportunity shall grant the tax credits
1070 for those applications as follows:
1071 (A) If tax credit applications submitted for approved
1072 projects of an eligible sponsor do not exceed $200,000 in total,
1073 the credits shall be granted in full if the tax credit
1074 applications are approved.
1075 (B) If tax credit applications submitted for approved
1076 projects of an eligible sponsor exceed $200,000 in total, the
1077 amount of tax credits granted pursuant to sub-sub-sub
1078 subparagraph (A) shall be subtracted from the amount of
1079 available tax credits, and the remaining credits shall be
1080 granted to each approved tax credit application on a pro rata
1081 basis.
1082 (II) If, during the first 10 business days of the state
1083 fiscal year, eligible tax credit applications for projects other
1084 than those that provide housing opportunities for persons with
1085 special needs or homeownership opportunities for low-income
1086 households or very-low-income households are received for less
1087 than the annual tax credits available for those projects, the
1088 Department of Economic Opportunity shall grant tax credits for
1089 those applications and shall grant remaining tax credits on a
1090 first-come, first-served basis for subsequent eligible
1091 applications received before the end of the state fiscal year.
1092 If, during the first 10 business days of the state fiscal year,
1093 eligible tax credit applications for projects other than those
1094 that provide housing opportunities for persons with special
1095 needs or homeownership opportunities for low-income households
1096 or very-low-income households are received for more than the
1097 annual tax credits available for those projects, the Department
1098 of Economic Opportunity shall grant the tax credits for those
1099 applications on a pro rata basis.
1100 3. Application requirements.—
1101 a. An eligible sponsor seeking to participate in this
1102 program must submit a proposal to the Department of Economic
1103 Opportunity which sets forth the name of the sponsor, a
1104 description of the project, and the area in which the project is
1105 located, together with such supporting information as is
1106 prescribed by rule. The proposal must also contain a resolution
1107 from the local governmental unit in which the project is located
1108 certifying that the project is consistent with local plans and
1109 regulations.
1110 b. A person seeking to participate in this program must
1111 submit an application for tax credit to the Department of
1112 Economic Opportunity which sets forth the name of the sponsor, a
1113 description of the project, and the type, value, and purpose of
1114 the contribution. The sponsor shall verify, in writing, the
1115 terms of the application and indicate its receipt of the
1116 contribution, and such verification must accompany the
1117 application for tax credit. The person must submit a separate
1118 tax credit application to the Department of Economic Opportunity
1119 for each individual contribution that it makes to each
1120 individual project.
1121 c. A person who has received notification from the
1122 Department of Economic Opportunity that a tax credit has been
1123 approved must apply to the department to receive the refund.
1124 Application must be made on the form prescribed for claiming
1125 refunds of sales and use taxes and be accompanied by a copy of
1126 the notification. A person may submit only one application for
1127 refund to the department within a 12-month period.
1128 4. Administration.—
1129 a. The Department of Economic Opportunity may adopt rules
1130 necessary to administer this paragraph, including rules for the
1131 approval or disapproval of proposals by a person.
1132 b. The decision of the Department of Economic Opportunity
1133 must be in writing, and, if approved, the notification shall
1134 state the maximum credit allowable to the person. Upon approval,
1135 the Department of Economic Opportunity shall transmit a copy of
1136 the decision to the department.
1137 c. The Department of Economic Opportunity shall
1138 periodically monitor all projects in a manner consistent with
1139 available resources to ensure that resources are used in
1140 accordance with this paragraph; however, each project must be
1141 reviewed at least once every 2 years.
1142 d. The Department of Economic Opportunity shall, in
1143 consultation with the statewide and regional housing and
1144 financial intermediaries, market the availability of the
1145 community contribution tax credit program to community-based
1146 organizations.
1147 (15) ELECTRICAL ENERGY USED IN AN OPPORTUNITY ENTERPRISE
1148 ZONE.—
1149 (a) Beginning July 1, 1995, charges for electrical energy
1150 used by a qualified business at a fixed location in an
1151 opportunity enterprise zone in a municipality which has enacted
1152 an ordinance pursuant to s. 166.231(8) which provides for
1153 exemption of municipal utility taxes on such businesses or in an
1154 opportunity enterprise zone jointly authorized by a county and a
1155 municipality which has enacted an ordinance pursuant to s.
1156 166.231(8) which provides for exemption of municipal utility
1157 taxes on such businesses shall receive an exemption equal to 50
1158 percent of the tax imposed by this chapter, or, if no less than
1159 20 percent of the employees of the business are residents of an
1160 opportunity enterprise zone, excluding temporary and part-time
1161 employees, the exemption shall be equal to 100 percent of the
1162 tax imposed by this chapter. A qualified business may receive
1163 such exemption for a period of 5 years from the billing period
1164 beginning not more than 30 days following notification to the
1165 applicable utility company by the department that an exemption
1166 has been authorized pursuant to this subsection and s.
1167 166.231(8).
1168 (b) To receive this exemption, a business must file an
1169 application, with the opportunity enterprise zone development
1170 agency having jurisdiction over the opportunity enterprise zone
1171 where the business is located, on a form provided by the
1172 department for the purposes of this subsection and s.
1173 166.231(8). The application shall be made under oath and shall
1174 include:
1175 1. The name and location of the business.
1176 2. The identifying number assigned by the department
1177 pursuant to s. 290.0065 to the opportunity enterprise zone in
1178 which the business is located.
1179 3. The date on which electrical service is to be first
1180 initiated to the business.
1181 4. The name and mailing address of the entity from which
1182 electrical energy is to be purchased.
1183 5. The date of the application.
1184 6. The name of the city in which the business is located.
1185 7. If applicable, the name and address of each permanent
1186 employee of the business including, for each employee who is a
1187 resident of an opportunity enterprise zone, the identifying
1188 number assigned by the department pursuant to s. 290.0065 to the
1189 opportunity enterprise zone in which the employee resides.
1190 8. Whether the business is a small business as defined by
1191 s. 288.703.
1192 (c) Within 10 working days after receipt of an application,
1193 the opportunity enterprise zone development agency shall review
1194 the application to determine if it contains all information
1195 required pursuant to paragraph (b) and meets the criteria set
1196 out in this subsection. The agency shall certify all
1197 applications that contain the information required pursuant to
1198 paragraph (b) and meet the criteria set out in this subsection
1199 as eligible to receive an exemption. If applicable, the agency
1200 shall also certify if 20 percent of the employees of the
1201 business are residents of an opportunity enterprise zone,
1202 excluding temporary and part-time employees. The certification
1203 shall be in writing, and a copy of the certification shall be
1204 transmitted to the executive director of the Department of
1205 Revenue. The applicant shall be responsible for forwarding a
1206 certified application to the department within 6 months after
1207 the occurrence of the appropriate qualifying provision set out
1208 in paragraph (f).
1209 (d) If, in a subsequent audit conducted by the department,
1210 it is determined that the business did not meet the criteria
1211 mandated in this subsection, the amount of taxes exempted shall
1212 immediately be due and payable to the department by the
1213 business, together with the appropriate interest and penalty,
1214 computed from the due date of each bill for the electrical
1215 energy purchased as exempt under this subsection, in the manner
1216 prescribed by this chapter.
1217 (e) The department shall adopt rules governing applications
1218 for, issuance of, and the form of applications for the exemption
1219 authorized in this subsection and provisions for recapture of
1220 taxes exempted under this subsection, and the department may
1221 establish guidelines as to qualifications for exemption.
1222 (f) For the purpose of the exemption provided in this
1223 subsection, the term “qualified business” means a business which
1224 is:
1225 1. First occupying a new structure to which electrical
1226 service, other than that used for construction purposes, has not
1227 been previously provided or furnished;
1228 2. Newly occupying an existing, remodeled, renovated, or
1229 rehabilitated structure to which electrical service, other than
1230 that used for remodeling, renovation, or rehabilitation of the
1231 structure, has not been provided or furnished in the three
1232 preceding billing periods; or
1233 3. Occupying a new, remodeled, rebuilt, renovated, or
1234 rehabilitated structure for which a refund has been granted
1235 pursuant to paragraph (5)(g).
1236 (g) This subsection expires on the date specified in s.
1237 290.016 for the expiration of the Florida Enterprise Zone Act,
1238 except that:
1239 1. Paragraph (d) shall not expire; and
1240 2. Any qualified business which has been granted an
1241 exemption under this subsection prior to that date shall be
1242 allowed the full benefit of this exemption as if this subsection
1243 had not expired on that date.
1244 Section 16. Section 212.096, Florida Statutes, is amended
1245 to read:
1246 212.096 Sales, rental, storage, use tax; opportunity
1247 enterprise zone jobs credit against sales tax.—
1248 (1) For the purposes of the credit provided in this
1249 section:
1250 (a) “Eligible business” means any sole proprietorship,
1251 firm, partnership, corporation, bank, savings association,
1252 estate, trust, business trust, receiver, syndicate, or other
1253 group or combination, or successor business, located in an
1254 opportunity enterprise zone. The business must demonstrate to
1255 the department that, on the date of application, the total
1256 number of full-time jobs defined under paragraph (d) is greater
1257 than the total was 12 months prior to that date. An eligible
1258 business does not include any business which has claimed the
1259 credit permitted under s. 220.181 for any new business employee
1260 first beginning employment with the business after July 1, 2020
1261 1995.
1262 (b) “Month” means either a calendar month or the time
1263 period from any day of any month to the corresponding day of the
1264 next succeeding month or, if there is no corresponding day in
1265 the next succeeding month, the last day of the succeeding month.
1266 (c) “New employee” means a person residing in an
1267 opportunity enterprise zone or a participant in the welfare
1268 transition program who begins employment with an eligible
1269 business after July 1, 2020 1995, and who has not been
1270 previously employed full time within the preceding 12 months by
1271 the eligible business, or a successor eligible business,
1272 claiming the credit allowed by this section.
1273 (d) “Job” means a full-time position, as consistent with
1274 terms used by the Department of Economic Opportunity and the
1275 United States Department of Labor for purposes of reemployment
1276 assistance tax administration and employment estimation
1277 resulting directly from a business operation in this state. This
1278 term does not include a temporary construction job involved with
1279 the construction of facilities or any job that has previously
1280 been included in any application for tax credits under s.
1281 220.181(1). The term also includes employment of an employee
1282 leased from an employee leasing company licensed under chapter
1283 468 if such employee has been continuously leased to the
1284 employer for an average of at least 36 hours per week for more
1285 than 6 months.
1286 (e) “New job has been created” means that, on the date of
1287 application, the total number of full-time jobs is greater than
1288 the total was 12 months prior to that date, as demonstrated to
1289 the department by a business located in the opportunity
1290 enterprise zone.
1291
1292 A person shall be deemed to be employed if the person performs
1293 duties in connection with the operations of the business on a
1294 regular, full-time basis, provided the person is performing such
1295 duties for an average of at least 36 hours per week each month.
1296 The person must be performing such duties at a business site
1297 located in the opportunity enterprise zone.
1298 (2)(a) Upon an affirmative showing by an eligible business
1299 to the satisfaction of the department that the requirements of
1300 this section have been met, the business shall be allowed a
1301 credit against the tax remitted under this chapter.
1302 (b) The credit shall be computed as 20 percent of the
1303 actual monthly wages paid in this state to each new employee
1304 hired when a new job has been created, unless the business is
1305 located within a rural enterprise zone pursuant to s. 290.004,
1306 in which case the credit shall be 30 percent of the actual
1307 monthly wages paid. If no less than 20 percent of the employees
1308 of the business are residents of an opportunity enterprise zone,
1309 excluding temporary and part-time employees, the credit shall be
1310 computed as 30 percent of the actual monthly wages paid in this
1311 state to each new employee hired when a new job has been
1312 created, unless the business is located within a rural
1313 enterprise zone, in which case the credit shall be 45 percent of
1314 the actual monthly wages paid. If the new employee hired when a
1315 new job is created is a participant in the welfare transition
1316 program, the following credit shall be a percent of the actual
1317 monthly wages paid: 40 percent for $4 above the hourly federal
1318 minimum wage rate; 41 percent for $5 above the hourly federal
1319 minimum wage rate; 42 percent for $6 above the hourly federal
1320 minimum wage rate; 43 percent for $7 above the hourly federal
1321 minimum wage rate; and 44 percent for $8 above the hourly
1322 federal minimum wage rate. For purposes of this paragraph,
1323 monthly wages shall be computed as one-twelfth of the expected
1324 annual wages paid to such employee. The amount paid as wages to
1325 a new employee is the compensation paid to such employee that is
1326 subject to reemployment assistance tax. The credit shall be
1327 allowed for up to 24 consecutive months, beginning with the
1328 first tax return due pursuant to s. 212.11 after approval by the
1329 department.
1330 (3) In order to claim this credit, an eligible business
1331 must file under oath with the governing body or opportunity
1332 enterprise zone development agency having jurisdiction over the
1333 opportunity enterprise zone where the business is located, as
1334 applicable, a statement which includes:
1335 (a) For each new employee for whom this credit is claimed,
1336 the employee’s name and place of residence, including the
1337 identifying number assigned by the department pursuant to s.
1338 290.0065 to the opportunity enterprise zone in which the
1339 employee resides if the new employee is a person residing in an
1340 opportunity enterprise zone, and, if applicable, documentation
1341 that the employee is a welfare transition program participant.
1342 (b) If applicable, the name and address of each permanent
1343 employee of the business, including, for each employee who is a
1344 resident of an opportunity enterprise zone, the identifying
1345 number assigned by the department pursuant to s. 290.0065 to the
1346 opportunity enterprise zone in which the employee resides.
1347 (c) The name and address of the eligible business.
1348 (d) The starting salary or hourly wages paid to the new
1349 employee.
1350 (e) Demonstration to the department that, on the date of
1351 application, the total number of full-time jobs defined under
1352 paragraph (1)(d) is greater than the total was 12 months prior
1353 to that date.
1354 (f) The identifying number assigned by the department
1355 pursuant to s. 290.0065 to the opportunity enterprise zone in
1356 which the business is located.
1357 (g) Whether the business is a small business as defined by
1358 s. 288.703(6).
1359 (h) Within 10 working days after receipt of an application,
1360 the governing body or opportunity enterprise zone development
1361 agency shall review the application to determine if it contains
1362 all the information required pursuant to this subsection and
1363 meets the criteria set out in this section. The governing body
1364 or agency shall certify all applications that contain the
1365 information required pursuant to this subsection and meet the
1366 criteria set out in this section as eligible to receive a
1367 credit. If applicable, the governing body or agency shall also
1368 certify if 20 percent of the employees of the business are
1369 residents of an opportunity enterprise zone, excluding temporary
1370 and part-time employees. The certification shall be in writing,
1371 and a copy of the certification shall be transmitted to the
1372 executive director of the Department of Revenue. The business
1373 shall be responsible for forwarding a certified application to
1374 the department within the time specified in paragraph (i).
1375 (i) All applications for a credit pursuant to this section
1376 must be submitted to the department within 6 months after the
1377 new employee is hired, except applications for credit for leased
1378 employees. Applications for credit for leased employees must be
1379 submitted to the department within 7 months after the employee
1380 is leased.
1381 (4) Within 10 working days after receipt of a completed
1382 application for a credit authorized in this section, the
1383 department shall inform the business that the application has
1384 been approved. The credit may be taken on the first return due
1385 after receipt of approval from the department.
1386 (5) In the event the application is incomplete or
1387 insufficient to support the credit authorized in this section,
1388 the department shall deny the credit and notify the business of
1389 that fact. The business may reapply for this credit.
1390 (6) The credit provided in this section does not apply:
1391 (a) For any new employee who is an owner, partner, or
1392 majority stockholder of an eligible business.
1393 (b) For any new employee who is employed for any period
1394 less than 3 months.
1395 (7) The credit provided in this section shall not be
1396 allowed for any month in which the tax due for such period or
1397 the tax return required pursuant to s. 212.11 for such period is
1398 delinquent.
1399 (8) In the event an eligible business has a credit larger
1400 than the amount owed the state on the tax return for the time
1401 period in which the credit is claimed, the amount of the credit
1402 for that time period shall be the amount owed the state on that
1403 tax return.
1404 (9) Any business which has claimed this credit shall not be
1405 allowed any credit under the provisions of s. 220.181 for any
1406 new employee beginning employment after July 1, 2020 1995.
1407 (10) It shall be the responsibility of each business to
1408 affirmatively demonstrate to the satisfaction of the department
1409 that it meets the requirements of this section.
1410 (11) Any person who fraudulently claims this credit is
1411 liable for repayment of the credit plus a mandatory penalty of
1412 100 percent of the credit plus interest at the rate provided in
1413 this chapter, and such person is guilty of a misdemeanor of the
1414 second degree, punishable as provided in s. 775.082 or s.
1415 775.083.
1416 (12) This section, except for subsection (11), expires on
1417 the date specified in s. 290.016 for the expiration of the
1418 Florida Enterprise Zone Act.
1419 Section 17. Section 220.181, Florida Statutes, is amended
1420 to read:
1421 220.181 Opportunity Enterprise zone jobs credit.—
1422 (1)(a) There shall be allowed a credit against the tax
1423 imposed by this chapter to any business located in an
1424 opportunity enterprise zone which demonstrates to the department
1425 that, on the date of application, the total number of full-time
1426 jobs is greater than the total was 12 months before that date.
1427 The credit shall be computed as 20 percent of the actual monthly
1428 wages paid in this state to each new employee hired when a new
1429 job has been created, as defined under s. 220.03(1)(ee), unless
1430 the business is located in a rural enterprise zone, pursuant to
1431 s. 290.004, in which case the credit shall be 30 percent of the
1432 actual monthly wages paid. If no less than 20 percent of the
1433 employees of the business are residents of an opportunity
1434 enterprise zone, excluding temporary and part-time employees,
1435 the credit shall be computed as 30 percent of the actual monthly
1436 wages paid in this state to each new employee hired when a new
1437 job has been created, unless the business is located in a rural
1438 enterprise zone, in which case the credit shall be 45 percent of
1439 the actual monthly wages paid, for a period of up to 24
1440 consecutive months. If the new employee hired when a new job is
1441 created is a participant in the welfare transition program, the
1442 following credit shall be a percent of the actual monthly wages
1443 paid: 40 percent for $4 above the hourly federal minimum wage
1444 rate; 41 percent for $5 above the hourly federal minimum wage
1445 rate; 42 percent for $6 above the hourly federal minimum wage
1446 rate; 43 percent for $7 above the hourly federal minimum wage
1447 rate; and 44 percent for $8 above the hourly federal minimum
1448 wage rate.
1449 (b) This credit applies only with respect to wages subject
1450 to reemployment assistance tax. The credit provided in this
1451 section does not apply:
1452 1. For any employee who is an owner, partner, or majority
1453 stockholder of an eligible business.
1454 2. For any new employee who is employed for any period less
1455 than 3 months.
1456 (c) If this credit is not fully used in any one year, the
1457 unused amount may be carried forward for a period not to exceed
1458 5 years. The carryover credit may be used in a subsequent year
1459 when the tax imposed by this chapter for such year exceeds the
1460 credit for such year after applying the other credits and unused
1461 credit carryovers in the order provided in s. 220.02(8).
1462 (2) When filing for an opportunity enterprise zone jobs
1463 credit, a business must file under oath with the governing body
1464 or opportunity enterprise zone development agency having
1465 jurisdiction over the opportunity enterprise zone where the
1466 business is located, as applicable, a statement which includes:
1467 (a) For each new employee for whom this credit is claimed,
1468 the employee’s name and place of residence during the taxable
1469 year, including the identifying number assigned by the
1470 department pursuant to s. 290.0065 to the opportunity enterprise
1471 zone in which the new employee resides if the new employee is a
1472 person residing in an opportunity enterprise zone, and, if
1473 applicable, documentation that the employee is a welfare
1474 transition program participant.
1475 (b) If applicable, the name and address of each permanent
1476 employee of the business, including, for each employee who is a
1477 resident of an opportunity enterprise zone, the identifying
1478 number assigned by the department pursuant to s. 290.0065 to the
1479 opportunity enterprise zone in which the employee resides.
1480 (c) The name and address of the business.
1481 (d) The identifying number assigned by the department
1482 pursuant to s. 290.0065 to the opportunity enterprise zone in
1483 which the eligible business is located.
1484 (e) The salary or hourly wages paid to each new employee
1485 claimed.
1486 (f) Demonstration to the department that, on the date of
1487 application, the total number of full-time jobs is greater than
1488 the total was 12 months prior to that date.
1489 (g) Whether the business is a small business as defined by
1490 s. 288.703.
1491 (3) Within 10 working days after receipt of an application,
1492 the governing body or opportunity enterprise zone development
1493 agency shall review the application to determine if it contains
1494 all the information required pursuant to subsection (2) and
1495 meets the criteria set out in this section. The governing body
1496 or agency shall certify all applications that contain the
1497 information required pursuant to subsection (2) and meet the
1498 criteria set out in this section as eligible to receive a
1499 credit. If applicable, the governing body or agency shall also
1500 certify if 20 percent of the employees of the business are
1501 residents of an opportunity enterprise zone, excluding temporary
1502 and part-time employees. The certification shall be in writing,
1503 and a copy of the certification shall be transmitted to the
1504 executive director of the Department of Revenue. The business
1505 shall be responsible for forwarding a certified application to
1506 the department.
1507 (4) It shall be the responsibility of the taxpayer to
1508 affirmatively demonstrate to the satisfaction of the department
1509 that it meets the requirements of this act.
1510 (5) For the purpose of this section, the term “month” means
1511 either a calendar month or the time period from any day of any
1512 month to the corresponding day of the next succeeding month or,
1513 if there is no corresponding day in the next succeeding month,
1514 the last day of the succeeding month.
1515 (6) No business which files an amended return for a taxable
1516 year shall be allowed any amount of credit or credit
1517 carryforward pursuant to this section in excess of the amount
1518 claimed by such business on its original return for the taxable
1519 year. The provisions of this subsection do not apply to
1520 increases in the amount of credit claimed under this section on
1521 an amended return due to the use of any credit amount previously
1522 carried forward for the taxable year on the original return or
1523 any eligible prior year under paragraph (1)(c).
1524 (7) Any business which has claimed this credit shall not be
1525 allowed any credit under the provision of s. 212.096 for any new
1526 employee beginning employment after July 1, 2020 1995. The
1527 provisions of this subsection shall not apply when a corporation
1528 converts to an S corporation for purposes of compliance with the
1529 Internal Revenue Code of 1986, as amended; however, no
1530 corporation shall be allowed the benefit of this credit and the
1531 credit under s. 212.096 either for the same new employee or for
1532 the same taxable year. In addition, such a corporation shall not
1533 be allowed any credit under s. 212.096 until it has filed notice
1534 of its intent to change its status for tax purposes and until
1535 its final return under this chapter for the taxable year prior
1536 to such change has been filed.
1537 (8)(a) Any person who fraudulently claims this credit is
1538 liable for repayment of the credit, plus a mandatory penalty in
1539 the amount of 200 percent of the credit, plus interest at the
1540 rate provided in s. 220.807, and commits a felony of the third
1541 degree, punishable as provided in s. 775.082, s. 775.083, or s.
1542 775.084.
1543 (b) Any person who makes an underpayment of tax as a result
1544 of a grossly overstated claim for this credit is guilty of a
1545 felony of the third degree, punishable as provided in s.
1546 775.082, s. 775.083, or s. 775.084. For purposes of this
1547 paragraph, a grossly overstated claim means a claim in an amount
1548 in excess of 100 percent of the amount of credit allowable under
1549 this section.
1550 (9) This section, except paragraph (1)(c) and subsection
1551 (8), expires on the date specified in s. 290.016 for the
1552 expiration of the Florida Enterprise Zone Act, and a business
1553 may not begin claiming the enterprise zone jobs credit after
1554 that date; however, the expiration of this section does not
1555 affect the operation of any credit for which a business has
1556 qualified under this section before that date, or any
1557 carryforward of unused credit amounts as provided in paragraph
1558 (1)(c).
1559 Section 18. Section 220.182, Florida Statutes, is amended
1560 to read:
1561 220.182 Opportunity Enterprise zone property tax credit.—
1562 (1)(a) Beginning July 1, 1995, there shall be allowed a
1563 credit against the tax imposed by this chapter to any business
1564 which establishes a new business as defined in s. 220.03(1)(p),
1565 expands an existing business as defined in s. 220.03(1)(k), or
1566 rebuilds an existing business as defined in s. 220.03(1)(u) in
1567 this state. The credit shall be computed annually as ad valorem
1568 taxes paid in this state, in the case of a new business; the
1569 additional ad valorem tax paid in this state resulting from
1570 assessments on additional real or tangible personal property
1571 acquired to facilitate the expansion of an existing business; or
1572 the ad valorem taxes paid in this state resulting from
1573 assessments on property replaced or restored, in the case of a
1574 rebuilt business, including pollution and waste control
1575 facilities, or any part thereof, and including one or more
1576 buildings or other structures, machinery, fixtures, and
1577 equipment.
1578 (b) If the credit granted pursuant to this section is not
1579 fully used in any one year, the unused amount may be carried
1580 forward for a period not to exceed 5 years. The carryover credit
1581 may be used in a subsequent year when the tax imposed by this
1582 chapter for such year exceeds the credit for such year under
1583 this section after applying the other credits and unused credit
1584 carryovers in the order provided in s. 220.02(8). The amount of
1585 credit taken under this section in any one year, however, shall
1586 not exceed $25,000 for each eligible location, or, if no less
1587 than 20 percent of the employees of the business at that
1588 location are residents of an opportunity enterprise zone,
1589 excluding temporary employees, the amount shall not exceed
1590 $50,000 for each eligible location.
1591 (2) To be eligible to receive an expanded opportunity
1592 enterprise zone property tax credit of up to $50,000 for each
1593 eligible location, the business must provide a statement, under
1594 oath, on the form prescribed by the department for claiming the
1595 credit authorized by this section, that no less than 20 percent
1596 of its employees at that location, excluding temporary and part
1597 time employees, are residents of an opportunity enterprise zone.
1598 It shall be a condition precedent to the granting of each annual
1599 tax credit that such employment requirements be fulfilled
1600 throughout each year during the 5-year period of the credit. The
1601 statement shall set forth the name and place of residence of
1602 each permanent employee on the last day of business of the tax
1603 year for which the credit is claimed or, if the employee is no
1604 longer employed or eligible for the credit on that date, the
1605 last calendar day of the last full calendar month the employee
1606 was employed or eligible for the credit at the relevant site.
1607 (3) The credit shall be available to a new business for a
1608 period not to exceed the year in which ad valorem taxes are
1609 first levied against the business and the 4 years immediately
1610 thereafter. The credit shall be available to an expanded
1611 existing business for a period not to exceed the year in which
1612 ad valorem taxes are first levied on additional real or tangible
1613 personal property acquired to facilitate the expansion or
1614 rebuilding and the 4 years immediately thereafter. No business
1615 shall be entitled to claim the credit authorized by this
1616 section, except any amount attributable to the carryover of a
1617 previously earned credit, for more than 5 consecutive years.
1618 (4) To be eligible for an opportunity enterprise zone
1619 property tax credit, a new, expanded, or rebuilt business shall
1620 file a notice with the property appraiser of the county in which
1621 the business property is located or to be located. The notice
1622 shall be filed no later than April 1 of the year in which new or
1623 additional real or tangible personal property acquired to
1624 facilitate such new, expanded, or rebuilt facility is first
1625 subject to assessment. The notice shall be made on a form
1626 prescribed by the department and shall include separate
1627 descriptions of:
1628 (a) Real and tangible personal property owned or leased by
1629 the business prior to expansion, if any.
1630 (b) Net new or additional real and tangible personal
1631 property acquired to facilitate the new, expanded, or rebuilt
1632 facility.
1633 (5) When filing for an opportunity enterprise zone property
1634 tax credit as a new business, a business shall include a copy of
1635 its receipt indicating payment of ad valorem taxes for the
1636 current year.
1637 (6) When filing for an opportunity enterprise zone property
1638 tax credit as an expanded or rebuilt business, a business shall
1639 include copies of its receipts indicating payment of ad valorem
1640 taxes for the current year for prior existing property and for
1641 expansion-related or rebuilt property.
1642 (7) The receipts described in subsections (5) and (6) shall
1643 indicate the assessed value of the property, the property taxes
1644 paid, a brief description of the property, and an indication, if
1645 applicable, that the property was separately assessed as
1646 expansion-related or rebuilt property.
1647 (8) The department has authority to adopt rules pursuant to
1648 ss. 120.536(1) and 120.54 to implement the provisions of this
1649 act.
1650 (9) It shall be the responsibility of the taxpayer to
1651 affirmatively demonstrate to the satisfaction of the department
1652 that he or she meets the requirements of this act.
1653 (10) When filing for an opportunity enterprise zone
1654 property tax credit as an expansion of an existing business or
1655 as a new business, it shall be a condition precedent to the
1656 granting of each annual tax credit that there have been,
1657 throughout each year during the 5-year period, no fewer than
1658 five more employees than in the year preceding the initial
1659 granting of the credit.
1660 (11) To apply for an opportunity enterprise zone property
1661 tax credit, a new, expanded, or rebuilt business must file under
1662 oath with the governing body or opportunity enterprise zone
1663 development agency having jurisdiction over the opportunity
1664 enterprise zone where the business is located, as applicable, an
1665 application prescribed by the department for claiming the credit
1666 authorized by this section. Within 10 working days after receipt
1667 of an application, the governing body or opportunity enterprise
1668 zone development agency shall review the application to
1669 determine if it contains all the information required pursuant
1670 to this section and meets the criteria set out in this section.
1671 The governing body or agency shall certify all applications that
1672 contain the information required pursuant to this section and
1673 meet the criteria set out in this section as eligible to receive
1674 a credit. If applicable, the governing body or agency shall also
1675 certify if 20 percent of the employees of the business are
1676 residents of an opportunity enterprise zone, excluding temporary
1677 and part-time employees. The certification shall be in writing,
1678 and a copy of the certification shall be transmitted to the
1679 executive director of the Department of Revenue. The business
1680 shall be responsible for forwarding all certified applications
1681 to the department.
1682 (12) When filing for an opportunity enterprise zone
1683 property tax credit, a business shall include the identifying
1684 number assigned by the department under chapter 290 pursuant to
1685 s. 290.0065 to the opportunity enterprise zone in which the
1686 business is located.
1687 (13) When filing for an opportunity enterprise zone
1688 property tax credit, a business shall indicate whether the
1689 business is a small business as defined by s. 288.703.
1690 (14) This section expires on the date specified in s.
1691 290.016 for the expiration of the Florida Enterprise Zone Act,
1692 and a business may not begin claiming the enterprise zone
1693 property tax credit after that date; however, the expiration of
1694 this section does not affect the operation of any credit for
1695 which a business has qualified under this section before that
1696 date, or any carryforward of unused credit amounts as provided
1697 in paragraph (1)(b).
1698 Section 19. Subsection (5) of section 159.803, Florida
1699 Statutes, is amended to read:
1700 159.803 Definitions.—As used in this part, the term:
1701 (5) “Priority project” means a solid waste disposal
1702 facility or a sewage facility, as such terms are defined in s.
1703 142 of the Code, or a water facility, as defined in s. 142 of
1704 the Code, which is operated by a member-owned, not-for-profit
1705 utility, or any project which is to be located in an area which
1706 is an opportunity enterprise zone designated pursuant to s.
1707 290.0065.
1708 Section 20. Subsection (8) of section 163.503, Florida
1709 Statutes, is amended to read:
1710 163.503 Definitions.—
1711 (8) “Opportunity Enterprise zone” means an area identified
1712 in chapter 290 designated pursuant to s. 290.0065.
1713 Section 21. Subsection (1) of section 163.522, Florida
1714 Statutes, is amended to read:
1715 163.522 State redevelopment programs.—
1716 (1) Any county or municipality which has nominated an area
1717 as an opportunity enterprise zone as set forth in chapter 290
1718 pursuant to s. 290.0055 which has been so designated pursuant to
1719 s. 290.0065 is directed to give consideration to the creation of
1720 a neighborhood improvement district within the zone said area.
1721 Section 22. Subsection (8) of section 166.231, Florida
1722 Statutes, is amended to read:
1723 166.231 Municipalities; public service tax.—
1724 (8)(a) Beginning July 1, 1995, a municipality may by
1725 ordinance exempt not less than 50 percent of the tax imposed
1726 under this section on purchasers of electrical energy who are
1727 determined to be eligible for the exemption provided by s.
1728 212.08(15) by the Department of Revenue. The exemption shall be
1729 administered as provided in that section. A copy of any
1730 ordinance adopted pursuant to this subsection shall be provided
1731 to the Department of Revenue not less than 14 days prior to its
1732 effective date.
1733 (b) If an area that is nominated as an enterprise zone
1734 pursuant to s. 290.0055 has not yet been designated pursuant to
1735 s. 290.0065, a municipality may enact an ordinance for such
1736 exemption; however, the ordinance shall not be effective until
1737 such area is designated pursuant to s. 290.0065.
1738 (c) This subsection expires on the date specified in s.
1739 290.016 for the expiration of the Florida Enterprise Zone Act,
1740 except that any qualified business that has satisfied the
1741 requirements of this subsection before that date shall be
1742 allowed the full benefit of the exemption allowed under this
1743 subsection as if this subsection had not expired on that date.
1744 Section 23. Subsection (19) of section 159.27, Florida
1745 Statutes, is amended to read:
1746 159.27 Definitions.—The following words and terms, unless
1747 the context clearly indicates a different meaning, shall have
1748 the following meanings:
1749 (19) “Commercial project in an enterprise zone” means
1750 buildings, building additions or renovations, or other
1751 structures to be newly constructed and suitable for use by a
1752 commercial enterprise, and includes the site on which such
1753 buildings or structures are located, located in an area
1754 designated as an opportunity enterprise zone under chapter 290
1755 pursuant to s. 290.0065.
1756 Section 24. Subsections (1), (3), and (4) of section
1757 193.077, Florida Statutes, are amended to read:
1758 193.077 Notice of new, rebuilt, or expanded property.—
1759 (1) The property appraiser shall accept notices on or
1760 before April 1 of the year in which the new or additional real
1761 or personal property acquired to establish a new business or
1762 facilitate a business expansion or restoration is first subject
1763 to assessment. The notice shall be filed, on a form prescribed
1764 by the department, by any business seeking to qualify for an
1765 opportunity enterprise zone property tax credit as a new or
1766 expanded business pursuant to s. 220.182(4).
1767 (3) Within 10 days of extension or recertification of the
1768 assessment rolls pursuant to s. 193.122, whichever is later, the
1769 property appraiser shall forward to the department a list of all
1770 property of new businesses and property separately assessed as
1771 expansion-related or rebuilt property pursuant to s. 193.085(5)
1772 193.085(5)(a). The list shall include the name and address of
1773 the business to which the property is assessed, the assessed
1774 value of the property, the total taxes levied against the
1775 property, the identifying number for the property as shown on
1776 the assessment roll, and a description of the property.
1777 (4) This section expires on the date specified in s.
1778 290.016 for the expiration of the Florida Enterprise Zone Act.
1779 Section 25. Subsection (5) of section 193.085, Florida
1780 Statutes, is amended to read:
1781 193.085 Listing all property.—
1782 (5)(a) Beginning in the year in which a notice of new,
1783 rebuilt, or expanded property is accepted and certified pursuant
1784 to s. 193.077 and for the 4 years immediately thereafter, the
1785 property appraiser shall separately assess the prior existing
1786 property and the expansion-related or rebuilt property, if any,
1787 of each business having submitted said notice pursuant to s.
1788 220.182(4). The listing of expansion-related or rebuilt property
1789 on an assessment roll shall immediately follow the listing of
1790 prior existing property for each expanded business. However,
1791 beginning with the first assessment roll following receipt of a
1792 notice from the department that a business has been disallowed
1793 an opportunity enterprise zone property tax credit, the property
1794 appraiser shall singly list the property of such business.
1795 (b) This subsection expires on the date specified in s.
1796 290.016 for the expiration of the Florida Enterprise Zone Act.
1797 Section 26. Subsection (4) of section 195.073, Florida
1798 Statutes, is amended to read:
1799 195.073 Classification of property.—All items required by
1800 law to be on the assessment rolls must receive a classification
1801 based upon the use of the property. The department shall
1802 promulgate uniform definitions for all classifications. The
1803 department may designate other subclassifications of property.
1804 No assessment roll may be approved by the department which does
1805 not show proper classifications.
1806 (4)(a) Rules adopted pursuant to this section shall provide
1807 for the separate identification of property as prior existing
1808 property of an expanded or rebuilt business, as expansion
1809 related property of an expanded or rebuilt business, and as
1810 property of a new business, in the event the business qualifies
1811 for an opportunity enterprise zone property tax credit pursuant
1812 to s. 220.182, in addition to classification according to use.
1813 (b) This subsection expires on the date specified in s.
1814 290.016 for the expiration of the Florida Enterprise Zone Act.
1815 Section 27. Subsection (1) of section 195.099, Florida
1816 Statutes, is amended to read:
1817 195.099 Periodic review.—
1818 (1)(a) The department may review the assessments of new,
1819 rebuilt, and expanded business reported according to s.
1820 193.077(3), to ensure parity of level of assessment with other
1821 classifications of property.
1822 (b) This subsection shall expire on the date specified in
1823 s. 290.016 for the expiration of the Florida Enterprise Zone
1824 Act.
1825 Section 28. Paragraph (b) of subsection (15) and subsection
1826 (18) of section 196.012, Florida Statutes, are amended to read:
1827 196.012 Definitions.—For the purpose of this chapter, the
1828 following terms are defined as follows, except where the context
1829 clearly indicates otherwise:
1830 (15) “Expansion of an existing business” means:
1831 (b) Any business or organization located in an area that
1832 was designated as an enterprise zone pursuant to chapter 290 as
1833 of December 30, 2015, an opportunity zone pursuant to chapter
1834 290 after July 1, 2020, or a brownfield area that increases
1835 operations on a site located within the same zone or area
1836 colocated with a commercial or industrial operation owned by the
1837 same business or organization under common control with the same
1838 business or organization.
1839 (18) “Opportunity Enterprise zone” means an area designated
1840 as an opportunity enterprise zone pursuant to chapter 290 s.
1841 290.0065. This subsection expires on the date specified in s.
1842 290.016 for the expiration of the Florida Enterprise Zone Act.
1843 Section 29. Subsections (3) and (5) of section 196.1995,
1844 Florida Statutes, are amended to read:
1845 196.1995 Economic development ad valorem tax exemption.—
1846 (3) The board of county commissioners or the governing
1847 authority of the municipality that calls a referendum within its
1848 total jurisdiction to determine whether its respective
1849 jurisdiction may grant economic development ad valorem tax
1850 exemptions may vote to limit the effect of the referendum to
1851 authority to grant economic development tax exemptions for new
1852 businesses and expansions of existing businesses located in an
1853 opportunity enterprise zone or a brownfield area, as defined in
1854 s. 376.79(5). If an area nominated to be an enterprise zone
1855 pursuant to s. 290.0055 has not yet been designated pursuant to
1856 s. 290.0065, The board of county commissioners or the governing
1857 authority of the municipality may call such referendum prior to
1858 such designation; however, the authority to grant economic
1859 development ad valorem tax exemptions does not apply until such
1860 area is designated pursuant to s. 290.0065. The ballot question
1861 in such referendum shall be in substantially the following form
1862 and shall be used in lieu of the ballot question prescribed in
1863 subsection (2):
1864
1865 Shall the board of county commissioners of this county (or the
1866 governing authority of this municipality, or both) be authorized
1867 to grant, pursuant to s. 3, Art. VII of the State Constitution,
1868 property tax exemptions for new businesses and expansions of
1869 existing businesses that are located in an opportunity
1870 enterprise zone or a brownfield area and that are expected to
1871 create new, full-time jobs in the county (or municipality, or
1872 both)?
1873
1874 ....Yes—For authority to grant exemptions.
1875 ....No—Against authority to grant exemptions.
1876
1877 (5) Upon a majority vote in favor of such authority, the
1878 board of county commissioners or the governing authority of the
1879 municipality, at its discretion, by ordinance may exempt from ad
1880 valorem taxation up to 100 percent of the assessed value of all
1881 improvements to real property made by or for the use of a new
1882 business and of all tangible personal property of such new
1883 business, or up to 100 percent of the assessed value of all
1884 added improvements to real property made to facilitate the
1885 expansion of an existing business and of the net increase in all
1886 tangible personal property acquired to facilitate such expansion
1887 of an existing business. To qualify for this exemption, the
1888 improvements to real property must be made or the tangible
1889 personal property must be added or increased after approval by
1890 motion or resolution of the local governing body, subject to
1891 ordinance adoption or on or after the day the ordinance is
1892 adopted. However, if the authority to grant exemptions is
1893 approved in a referendum in which the ballot question contained
1894 in subsection (3) appears on the ballot, the authority of the
1895 board of county commissioners or the governing authority of the
1896 municipality to grant exemptions is limited solely to new
1897 businesses and expansions of existing businesses that are
1898 located in an area which was designated as an enterprise zone
1899 pursuant to chapter 290 as of December 30, 2015, in an
1900 opportunity zone as defined in chapter 290 as of July 1, 2020,
1901 or in a brownfield area. New businesses and expansions of
1902 existing businesses located in an area that was designated as an
1903 enterprise zone pursuant to chapter 290 as of December 30, 2015,
1904 or is in an opportunity zone as defined in chapter 290 as of
1905 July 1, 2020, but is not in a brownfield area, may qualify for
1906 the ad valorem tax exemption only if approved by motion or
1907 resolution of the local governing body, subject to ordinance
1908 adoption, or by ordinance, enacted before December 31, 2015.
1909 Property acquired to replace existing property shall not be
1910 considered to facilitate a business expansion. All data center
1911 equipment for a data center shall be exempt from ad valorem
1912 taxation for the term of the approved exemption. The exemption
1913 applies only to taxes levied by the respective unit of
1914 government granting the exemption. The exemption does not apply,
1915 however, to taxes levied for the payment of bonds or to taxes
1916 authorized by a vote of the electors pursuant to s. 9(b) or s.
1917 12, Art. VII of the State Constitution. Any such exemption shall
1918 remain in effect for up to 10 years with respect to any
1919 particular facility, or up to 20 years for a data center,
1920 regardless of any change in the authority of the county or
1921 municipality to grant such exemptions or the expiration of the
1922 Enterprise Zone Act pursuant to chapter 290, Florida Statutes
1923 2019. The exemption shall not be prolonged or extended by
1924 granting exemptions from additional taxes or by virtue of any
1925 reorganization or sale of the business receiving the exemption.
1926 Section 30. Subsection (4) of section 205.022, Florida
1927 Statutes, is amended to read:
1928 205.022 Definitions.—When used in this chapter, the
1929 following terms and phrases shall have the meanings ascribed to
1930 them in this section, except when the context clearly indicates
1931 a different meaning:
1932 (4) “Opportunity Enterprise zone” means an area designated
1933 as an opportunity enterprise zone pursuant to chapter 290 s.
1934 290.0065. This subsection expires on the date specified in s.
1935 290.016 for the expiration of the Florida Enterprise Zone Act.
1936 Section 31. Section 205.054, Florida Statutes, is amended
1937 to read:
1938 205.054 Business tax; partial exemption for engaging in
1939 business or occupation in opportunity enterprise zone.—
1940 (1) Notwithstanding the provisions of s. 205.033(1)(a) or
1941 s. 205.043(1)(a), the governing body of a county or municipality
1942 may authorize by appropriate resolution or ordinance, adopted
1943 pursuant to the procedure established in s. 205.032 or s.
1944 205.042, the exemption of 50 percent of the business tax levied
1945 for the privilege of engaging in or managing any business,
1946 profession, or occupation in the respective jurisdiction of the
1947 county or municipality when such privilege is exercised at a
1948 permanent business location or branch office located in an
1949 opportunity enterprise zone.
1950 (2) Such exemption applies to each classification for which
1951 a business tax receipt is required in the jurisdiction.
1952 Classifications shall be the same in an opportunity enterprise
1953 zone as elsewhere in the jurisdiction. Each county or municipal
1954 business tax receipt issued with the exemption authorized in
1955 this section shall be in the same general form as the other
1956 county or municipal business tax receipts and shall expire at
1957 the same time as those other receipts expire as fixed by law.
1958 Any receipt issued with the exemption authorized in this section
1959 is nontransferable. The exemption authorized in this section
1960 does not apply to any penalty authorized in s. 205.053.
1961 (3) Each tax collecting authority of a county or
1962 municipality which provides the exemption authorized in this
1963 section shall issue to each person who may be entitled to the
1964 exemption a receipt pursuant to the provisions contained in this
1965 section. Before a receipt with such exemption is issued to an
1966 applicant, the tax collecting authority must, in each case, be
1967 provided proof that the applicant is entitled to such exemption.
1968 Such proof shall be made by means of a statement filed under
1969 oath with the tax collecting authority, which statement
1970 indicates that the permanent business location or branch office
1971 of the applicant is located in an opportunity enterprise zone of
1972 a jurisdiction which has authorized the exemption permitted in
1973 this section.
1974 (4) Any receipt obtained with the exemption authorized in
1975 this subsection by the commission of fraud upon the issuing
1976 authority is void. Any person who has fraudulently obtained such
1977 exemption and thereafter engages, under color of the receipt, in
1978 any business, profession, or occupation requiring the business
1979 tax receipt is subject to prosecution for engaging in a
1980 business, profession, or occupation without having the required
1981 receipt under the laws of the state.
1982 (5) If an area nominated as an enterprise zone pursuant to
1983 s. 290.0055 has not yet been designated pursuant to s. 290.0065,
1984 The governing body of a county or municipality may enact an the
1985 appropriate ordinance or resolution authorizing the exemption
1986 permitted in this section; however, such ordinance or resolution
1987 will not be effective until such area is designated pursuant to
1988 s. 290.0065.
1989 (6) This section expires on the date specified in s.
1990 290.016 for the expiration of the Florida Enterprise Zone Act;
1991 and a receipt may not be issued with the exemption authorized in
1992 this section for any period beginning on or after that date.
1993 Section 32. Subsection (6) of section 212.02, Florida
1994 Statutes, is amended to read:
1995 212.02 Definitions.—The following terms and phrases when
1996 used in this chapter have the meanings ascribed to them in this
1997 section, except where the context clearly indicates a different
1998 meaning:
1999 (6) “Opportunity Enterprise zone” means an area of the
2000 state as set forth in chapter 290 designated pursuant to s.
2001 290.0065. This subsection expires on the date specified in s.
2002 290.016 for the expiration of the Florida Enterprise Zone Act.
2003 Section 33. Subsections (6) and (7) of section 220.02,
2004 Florida Statutes, are amended to read:
2005 220.02 Legislative intent.—
2006 (6)(a) It is the intent of the Legislature that the
2007 opportunity enterprise zone jobs credit provided by s. 220.181
2008 be applicable only to those businesses located in an opportunity
2009 enterprise zone. It is further the intent of the Legislature to
2010 provide an incentive for the increased provision of employment
2011 opportunities leading to the improvement of the quality of life
2012 of those employed and the positive expansion of the economy of
2013 the state as well as the economy of present opportunity
2014 enterprise zones.
2015 (b) Any person charged with any criminal offense arising
2016 from a civil disorder associated with an emergency, as defined
2017 in s. 220.03(1)(i), and found guilty, whether or not
2018 adjudication of guilt or imposition of sentence is suspended,
2019 deferred, or withheld, is not eligible to make application for,
2020 receive, or in any other manner enjoy the benefits or any form
2021 of assistance available under chapter 80-247, Laws of Florida.
2022 (c) This subsection expires on the date specified in s.
2023 290.016 for the expiration of the Florida Enterprise Zone Act.
2024 (7)(a) It is the intent of the Legislature that the
2025 opportunity enterprise zone property tax credit provided by s.
2026 220.182 be applicable only to those new or expanded businesses
2027 located in opportunity enterprise zones which make a positive
2028 expansionary contribution to the economy of this state and to
2029 the economy of their local communities in terms of new jobs for
2030 residents of opportunity enterprise zones and improvements to
2031 real and personal property located in opportunity enterprise
2032 zones.
2033 (b) Any person charged with any criminal offense arising
2034 from a civil disorder associated with an emergency, as defined
2035 in s. 220.03(1)(i), and found guilty, whether or not
2036 adjudication of guilt or imposition of sentence is suspended,
2037 deferred, or withheld, is not eligible to make application for,
2038 receive, or in any other manner enjoy the benefits or any form
2039 of assistance available under chapter 80-248, Laws of Florida.
2040 (c) This subsection expires on the date specified in s.
2041 290.016 for the expiration of the Florida Enterprise Zone Act.
2042 Section 34. Paragraphs (a), (c), (i), (j), (k), (o), (p),
2043 (q), (t), (u), and (ee) of subsection (1) of section 220.03,
2044 Florida Statutes, are amended to read:
2045 220.03 Definitions.—
2046 (1) SPECIFIC TERMS.—When used in this code, and when not
2047 otherwise distinctly expressed or manifestly incompatible with
2048 the intent thereof, the following terms shall have the following
2049 meanings:
2050 (a) “Ad valorem taxes paid” means 96 percent of property
2051 taxes levied for operating purposes and does not include
2052 interest, penalties, or discounts foregone. In addition, the
2053 term “ad valorem taxes paid,” for purposes of the credit in s.
2054 220.182, means the ad valorem tax paid on new or additional real
2055 or personal property acquired to establish a new business or
2056 facilitate a business expansion, including pollution and waste
2057 control facilities, or any part thereof, and including one or
2058 more buildings or other structures, machinery, fixtures, and
2059 equipment. This paragraph expires on the date specified in s.
2060 290.016 for the expiration of the Florida Enterprise Zone Act.
2061 (c) “Business” or “business firm” means any business entity
2062 authorized to do business in this state as defined in paragraph
2063 (e), and any bank or savings and loan association as defined in
2064 s. 220.62, subject to the tax imposed by the provisions of this
2065 chapter. This paragraph expires on the date specified in s.
2066 290.016 for the expiration of the Florida Enterprise Zone Act.
2067 (i) “Emergency,” as used in s. 220.02 and in paragraph (u)
2068 of this subsection, means occurrence of widespread or severe
2069 damage, injury, or loss of life or property proclaimed pursuant
2070 to s. 14.022 or declared pursuant to s. 252.36. This paragraph
2071 expires on the date specified in s. 290.016 for the expiration
2072 of the Florida Enterprise Zone Act.
2073 (j) “Opportunity Enterprise zone” means an area in the
2074 state as set forth in chapter 290 designated pursuant to s.
2075 290.0065. This paragraph expires on the date specified in s.
2076 290.016 for the expiration of the Florida Enterprise Zone Act.
2077 (k) “Expansion of an existing business,” for the purposes
2078 of the opportunity enterprise zone property tax credit, means
2079 any business entity authorized to do business in this state as
2080 defined in paragraph (e), and any bank or savings and loan
2081 association as defined in s. 220.62, subject to the tax imposed
2082 by the provisions of this chapter, located in an opportunity
2083 enterprise zone, which expands by or through additions to real
2084 and personal property and which establishes five or more new
2085 jobs to employ five or more additional full-time employees at
2086 such location. This paragraph expires on the date specified in
2087 s. 290.016 for the expiration of the Florida Enterprise Zone
2088 Act.
2089 (o) “Local government” means any county or incorporated
2090 municipality in the state. This paragraph expires on the date
2091 specified in s. 290.016 for the expiration of the Florida
2092 Enterprise Zone Act.
2093 (p) “New business,” for the purposes of the opportunity
2094 enterprise zone property tax credit, means any business entity
2095 authorized to do business in this state as defined in paragraph
2096 (e), or any bank or savings and loan association as defined in
2097 s. 220.62, subject to the tax imposed by the provisions of this
2098 chapter, first beginning operations on a site located in an
2099 opportunity enterprise zone and clearly separate from any other
2100 commercial or industrial operations owned by the same entity,
2101 bank, or savings and loan association and which establishes five
2102 or more new jobs to employ five or more additional full-time
2103 employees at such location. This paragraph expires on the date
2104 specified in s. 290.016 for the expiration of the Florida
2105 Enterprise Zone Act.
2106 (q) “New employee,” for the purposes of the enterprise zone
2107 jobs credit, means a person residing in an opportunity
2108 enterprise zone or a participant in the welfare transition
2109 program who is employed at a business located in an enterprise
2110 zone who begins employment in the operations of the business
2111 after July 1, 2020 July 1, 1995, and who has not been previously
2112 employed full time within the preceding 12 months by the
2113 business or a successor business claiming the credit pursuant to
2114 s. 220.181. A person shall be deemed to be employed by such a
2115 business if the person performs duties in connection with the
2116 operations of the business on a full-time basis, provided she or
2117 he is performing such duties for an average of at least 36 hours
2118 per week each month. The person must be performing such duties
2119 at a business site located in an opportunity enterprise zone.
2120 This paragraph expires on the date specified in s. 290.016 for
2121 the expiration of the Florida Enterprise Zone Act.
2122 (t) “Project” means any activity undertaken by an eligible
2123 sponsor, as defined in s. 220.183(2)(c), which is designed to
2124 construct, improve, or substantially rehabilitate housing that
2125 is affordable to low-income or very-low-income households as
2126 defined in s. 420.9071(19) and (28); designed to provide housing
2127 opportunities for persons with special needs as defined in s.
2128 420.0004; designed to provide commercial, industrial, or public
2129 resources and facilities; or designed to improve entrepreneurial
2130 and job-development opportunities for low-income persons. A
2131 project may be the investment necessary to increase access to
2132 high-speed broadband capability in a rural community that had an
2133 enterprise zone designated pursuant to chapter 290 as of May 1,
2134 2015, or is an opportunity zone as set forth in chapter 290,
2135 including projects that result in improvements to communications
2136 assets that are owned by a business. A project may include the
2137 provision of museum educational programs and materials that are
2138 directly related to any project approved between January 1,
2139 1996, and December 31, 1999, and located in an area that was in
2140 an enterprise zone designated pursuant to s. 290.0065 as of May
2141 1, 2015, or is an opportunity zone as set forth in chapter 290.
2142 This paragraph does not preclude projects that propose to
2143 construct or rehabilitate low-income or very-low-income housing
2144 on scattered sites or housing opportunities for persons with
2145 special needs as defined in s. 420.0004. With respect to
2146 housing, contributions may be used to pay the following eligible
2147 project-related activities:
2148 1. Project development, impact, and management fees for
2149 special needs, low-income, or very-low-income housing projects;
2150 2. Down payment and closing costs for eligible persons, as
2151 defined in s. 420.9071(19) and (28);
2152 3. Administrative costs, including housing counseling and
2153 marketing fees, not to exceed 10 percent of the community
2154 contribution, directly related to special needs, low-income, or
2155 very-low-income projects; and
2156 4. Removal of liens recorded against residential property
2157 by municipal, county, or special-district local governments when
2158 satisfaction of the lien is a necessary precedent to the
2159 transfer of the property to an eligible person, as defined in s.
2160 420.9071(19) and (28), for the purpose of promoting home
2161 ownership. Contributions for lien removal must be received from
2162 a nonrelated third party.
2163 (u) “Rebuilding of an existing business” means replacement
2164 or restoration of real or tangible property destroyed or damaged
2165 in an emergency, as defined in paragraph (i), after July 1,
2166 1995, in an enterprise zone or after July 1, 2020, in an
2167 opportunity zone, by a business entity authorized to do business
2168 in this state as defined in paragraph (e), or a bank or savings
2169 and loan association as defined in s. 220.62, subject to the tax
2170 imposed by the provisions of this chapter, located in the
2171 enterprise zone. This paragraph expires on the date specified in
2172 s. 290.016 for the expiration of the Florida Enterprise Zone
2173 Act.
2174 (ee) “New job has been created” means that, on the date of
2175 approval application, the total number of full-time jobs is
2176 greater than the total was 12 months prior to that date, as
2177 demonstrated to the department by a business located in the
2178 opportunity enterprise zone.
2179 Section 35. Paragraph (a) of subsection (1) of section
2180 220.13, Florida Statutes, is amended to read:
2181 220.13 “Adjusted federal income” defined.—
2182 (1) The term “adjusted federal income” means an amount
2183 equal to the taxpayer’s taxable income as defined in subsection
2184 (2), or such taxable income of more than one taxpayer as
2185 provided in s. 220.131, for the taxable year, adjusted as
2186 follows:
2187 (a) Additions.—There shall be added to such taxable income:
2188 1.a. The amount of any tax upon or measured by income,
2189 excluding taxes based on gross receipts or revenues, paid or
2190 accrued as a liability to the District of Columbia or any state
2191 of the United States which is deductible from gross income in
2192 the computation of taxable income for the taxable year.
2193 b. Notwithstanding sub-subparagraph a., if a credit taken
2194 under s. 220.1875 is added to taxable income in a previous
2195 taxable year under subparagraph 11. and is taken as a deduction
2196 for federal tax purposes in the current taxable year, the amount
2197 of the deduction allowed shall not be added to taxable income in
2198 the current year. The exception in this sub-subparagraph is
2199 intended to ensure that the credit under s. 220.1875 is added in
2200 the applicable taxable year and does not result in a duplicate
2201 addition in a subsequent year.
2202 2. The amount of interest which is excluded from taxable
2203 income under s. 103(a) of the Internal Revenue Code or any other
2204 federal law, less the associated expenses disallowed in the
2205 computation of taxable income under s. 265 of the Internal
2206 Revenue Code or any other law, excluding 60 percent of any
2207 amounts included in alternative minimum taxable income, as
2208 defined in s. 55(b)(2) of the Internal Revenue Code, if the
2209 taxpayer pays tax under s. 220.11(3).
2210 3. In the case of a regulated investment company or real
2211 estate investment trust, an amount equal to the excess of the
2212 net long-term capital gain for the taxable year over the amount
2213 of the capital gain dividends attributable to the taxable year.
2214 4. That portion of the wages or salaries paid or incurred
2215 for the taxable year which is equal to the amount of the credit
2216 allowable for the taxable year under s. 220.181. This
2217 subparagraph shall expire on the date specified in s. 290.016
2218 for the expiration of the Florida Enterprise Zone Act.
2219 5. That portion of the ad valorem school taxes paid or
2220 incurred for the taxable year which is equal to the amount of
2221 the credit allowable for the taxable year under s. 220.182. This
2222 subparagraph shall expire on the date specified in s. 290.016
2223 for the expiration of the Florida Enterprise Zone Act.
2224 6. The amount taken as a credit under s. 220.195 which is
2225 deductible from gross income in the computation of taxable
2226 income for the taxable year.
2227 7. That portion of assessments to fund a guaranty
2228 association incurred for the taxable year which is equal to the
2229 amount of the credit allowable for the taxable year.
2230 8. In the case of a nonprofit corporation which holds a
2231 pari-mutuel permit and which is exempt from federal income tax
2232 as a farmers’ cooperative, an amount equal to the excess of the
2233 gross income attributable to the pari-mutuel operations over the
2234 attributable expenses for the taxable year.
2235 9. The amount taken as a credit for the taxable year under
2236 s. 220.1895.
2237 10. Up to nine percent of the eligible basis of any
2238 designated project which is equal to the credit allowable for
2239 the taxable year under s. 220.185.
2240 11. The amount taken as a credit for the taxable year under
2241 s. 220.1875. The addition in this subparagraph is intended to
2242 ensure that the same amount is not allowed for the tax purposes
2243 of this state as both a deduction from income and a credit
2244 against the tax. This addition is not intended to result in
2245 adding the same expense back to income more than once.
2246 12. The amount taken as a credit for the taxable year under
2247 s. 220.192.
2248 13. The amount taken as a credit for the taxable year under
2249 s. 220.193.
2250 14. Any portion of a qualified investment, as defined in s.
2251 288.9913, which is claimed as a deduction by the taxpayer and
2252 taken as a credit against income tax pursuant to s. 288.9916.
2253 15. The costs to acquire a tax credit pursuant to s.
2254 288.1254(5) that are deducted from or otherwise reduce federal
2255 taxable income for the taxable year.
2256 16. The amount taken as a credit for the taxable year
2257 pursuant to s. 220.194.
2258 17. The amount taken as a credit for the taxable year under
2259 s. 220.196. The addition in this subparagraph is intended to
2260 ensure that the same amount is not allowed for the tax purposes
2261 of this state as both a deduction from income and a credit
2262 against the tax. The addition is not intended to result in
2263 adding the same expense back to income more than once.
2264 Section 36. Paragraph (a) of subsection (1) of section
2265 288.076, Florida Statutes, is amended to read:
2266 288.076 Return on investment reporting for economic
2267 development programs.—
2268 (1) As used in this section, the term:
2269 (a) “Jobs” has the same meaning as provided in s.
2270 288.106(2) 288.106(2)(i).
2271 Section 37. Paragraph (f) of subsection (2) of section
2272 288.106, Florida Statutes, is amended, and a new paragraph (l)
2273 is added to that subsection, to read:
2274 288.106 Tax refund program for qualified target industry
2275 businesses.—
2276 (2) DEFINITIONS.—As used in this section:
2277 (f) “Enterprise zone” means an area designated as an
2278 enterprise zone pursuant to s. 290.0065.
2279 (l) “Opportunity zone” means an area as set forth in
2280 chapter 290.
2281 Section 38. Subsection (7) of section 288.907, Florida
2282 Statutes, is amended to read:
2283 288.907 Annual incentives report.—By December 30 of each
2284 year, Enterprise Florida, Inc., in conjunction with the
2285 department, shall provide the Governor, the President of the
2286 Senate, and the Speaker of the House of Representatives a
2287 detailed incentives report quantifying the economic benefits for
2288 all of the economic development incentive programs marketed by
2289 Enterprise Florida, Inc. The annual incentives report must
2290 include:
2291 (7) The amount of tax refunds, tax credits, or other
2292 payments made to projects locating or expanding in state
2293 opportunity enterprise zones, rural communities, brownfield
2294 areas, or distressed urban communities. The report must include
2295 a separate analysis of the impact of such tax refunds on state
2296 opportunity enterprise zones designated under s. 290.0065, rural
2297 communities, brownfield areas, and distressed urban communities.
2298 Section 39. Paragraph (e) of subsection (2), subsection
2299 (4), and paragraph (l) of subsection (5) of section 288.1089,
2300 Florida Statutes, are amended to read:
2301 288.1089 Innovation Incentive Program.—
2302 (2) As used in this section, the term:
2303 (e) “Opportunity Enterprise zone” means an area designated
2304 as an opportunity enterprise zone pursuant to chapter 290 s.
2305 290.0065.
2306 (4) To qualify for review by the department, the applicant
2307 must, at a minimum, establish the following to the satisfaction
2308 of the department:
2309 (a) The jobs created by the project must pay an estimated
2310 annual average wage equaling at least 130 percent of the average
2311 private sector wage. The department may waive this average wage
2312 requirement at the request of Enterprise Florida, Inc., for a
2313 project located in a rural area, a brownfield area, or an
2314 opportunity enterprise zone, when the merits of the individual
2315 project or the specific circumstances in the community in
2316 relationship to the project warrant such action. A
2317 recommendation for waiver by Enterprise Florida, Inc., must
2318 include a specific justification for the waiver and be
2319 transmitted to the department in writing. If the department
2320 elects to waive the wage requirement, the waiver must be stated
2321 in writing and the reasons for granting the waiver must be
2322 explained.
2323 (b) A research and development project must:
2324 1. Serve as a catalyst for an emerging or evolving
2325 technology cluster.
2326 2. Demonstrate a plan for significant higher education
2327 collaboration.
2328 3. Provide the state, at a minimum, a cumulative break-even
2329 economic benefit within a 20-year period.
2330 4. Be provided with a one-to-one match from the local
2331 community. The match requirement may be reduced or waived in
2332 rural areas of opportunity or reduced in rural areas, brownfield
2333 areas, and opportunity enterprise zones.
2334 (c) An innovation business project in this state, other
2335 than a research and development project, must:
2336 1.a. Result in the creation of at least 1,000 direct, new
2337 jobs at the business; or
2338 b. Result in the creation of at least 500 direct, new jobs
2339 if the project is located in a rural area, a brownfield area, or
2340 an opportunity enterprise zone.
2341 2. Have an activity or product that is within an industry
2342 that is designated as a target industry business under s.
2343 288.106 or a designated sector under s. 288.108.
2344 3.a. Have a cumulative investment of at least $500 million
2345 within a 5-year period; or
2346 b. Have a cumulative investment that exceeds $250 million
2347 within a 10-year period if the project is located in a rural
2348 area, brownfield area, or an opportunity enterprise zone.
2349 4. Be provided with a one-to-one match from the local
2350 community. The match requirement may be reduced or waived in
2351 rural areas of opportunity or reduced in rural areas, brownfield
2352 areas, and opportunity enterprise zones.
2353 (d) For an alternative and renewable energy project in this
2354 state, the project must:
2355 1. Demonstrate a plan for significant collaboration with an
2356 institution of higher education;
2357 2. Provide the state, at a minimum, a cumulative break-even
2358 economic benefit within a 20-year period;
2359 3. Include matching funds provided by the applicant or
2360 other available sources. The match requirement may be reduced or
2361 waived in rural areas of opportunity or reduced in rural areas,
2362 brownfield areas, and opportunity enterprise zones;
2363 4. Be located in this state; and
2364 5. Provide at least 35 direct, new jobs that pay an
2365 estimated annual average wage that equals at least 130 percent
2366 of the average private sector wage.
2367 (5) The department shall review proposals pursuant to s.
2368 288.061 for all three categories of innovation incentive awards.
2369 Before making a recommendation to the executive director, the
2370 department shall solicit comments and recommendations from the
2371 Department of Agriculture and Consumer Services. For each
2372 project, the evaluation and recommendation to the department
2373 must include, but need not be limited to:
2374 (l) Additional evaluative criteria for a research and
2375 development facility project, including:
2376 1. A description of the extent to which the project has the
2377 potential to serve as catalyst for an emerging or evolving
2378 cluster.
2379 2. A description of the extent to which the project has or
2380 could have a long-term collaborative research and development
2381 relationship with one or more universities or community colleges
2382 in this state.
2383 3. A description of the existing or projected impact of the
2384 project on established clusters or targeted industry sectors.
2385 4. A description of the project’s contribution to the
2386 diversity and resiliency of the innovation economy of this
2387 state.
2388 5. A description of the project’s impact on special needs
2389 communities, including, but not limited to, rural areas,
2390 distressed urban areas, and opportunity enterprise zones.
2391 Section 40. Paragraph (c) of subsection (5) of section
2392 288.1175, Florida Statutes, is amended to read:
2393 288.1175 Agriculture education and promotion facility.—
2394 (5) The Department of Agriculture and Consumer Services
2395 shall competitively evaluate applications for funding of an
2396 agriculture education and promotion facility. If the number of
2397 applicants exceeds three, the Department of Agriculture and
2398 Consumer Services shall rank the applications based upon
2399 criteria developed by the Department of Agriculture and Consumer
2400 Services, with priority given in descending order to the
2401 following items:
2402 (c) The location of the facility in a brownfield site as
2403 defined in s. 376.79(4), a rural enterprise zone as defined in
2404 s. 290.004, Florida Statutes 2019, an opportunity zone as
2405 defined in chapter 290, an agriculturally depressed area as
2406 defined in s. 570.74, or a county that has lost its agricultural
2407 land to environmental restoration projects.
2408 Section 41. Section 290.00710, Florida Statutes, is
2409 amended to read:
2410 290.00710 Enterprise zone designation for the City of
2411 Lakeland.—The City of Lakeland may apply to the department for
2412 designation of one enterprise zone for an area within the City
2413 of Lakeland, which zone shall encompass an area up to 10 square
2414 miles. Notwithstanding former s. 290.0065, limiting the total
2415 number of enterprise zones designated and the number of
2416 enterprise zones within a population category, the department
2417 may designate one enterprise zone under this section. The
2418 department shall establish the initial effective date of the
2419 enterprise zone designated pursuant to this section.
2420 Section 42. Section 290.0072, Florida Statutes, is amended
2421 to read:
2422 290.0072 Enterprise zone designation for the City of Winter
2423 Haven.—The City of Winter Haven may apply to the department for
2424 designation of one enterprise zone for an area within the City
2425 of Winter Haven, which zone shall encompass an area up to 5
2426 square miles. Notwithstanding former s. 290.0065 limiting the
2427 total number of enterprise zones designated and the number of
2428 enterprise zones within a population category, the department
2429 may designate one enterprise zone under this section. The
2430 department shall establish the initial effective date of the
2431 enterprise zone designated pursuant to this section.
2432 Section 43. Section 290.00725, Florida Statutes, is amended
2433 to read:
2434 290.00725 Enterprise zone designation for the City of
2435 Ocala.—The City of Ocala may apply to the department for
2436 designation of one enterprise zone for an area within the
2437 western portion of the city, which zone shall encompass an area
2438 up to 5 square miles. Notwithstanding former s. 290.0065
2439 limiting the total number of enterprise zones designated and the
2440 number of enterprise zones within a population category, the
2441 department may designate one enterprise zone under this section.
2442 The department shall establish the initial effective date of the
2443 enterprise zone designated under this section.
2444 Section 44. Section 290.00726, Florida Statutes, is amended
2445 to read:
2446 290.00726 Enterprise zone designation for Martin County.
2447 Martin County may apply to the department for designation of one
2448 enterprise zone for an area within Martin County, which zone
2449 shall encompass an area of up to 10 square miles consisting of
2450 land within the primary urban services boundary and focusing on
2451 Indiantown, but excluding property owned by Florida Power and
2452 Light to the west, two areas to the north designated as estate
2453 residential, and the county-owned Timer Powers Recreational
2454 Area. Within the designated enterprise zone, Martin County shall
2455 exempt residential condominiums from benefiting from state
2456 enterprise zone incentives, unless prohibited by law.
2457 Notwithstanding former s. 290.0065 limiting the total number of
2458 enterprise zones designated and the number of enterprise zones
2459 within a population category, the department may designate one
2460 enterprise zone under this section. The department shall
2461 establish the initial effective date of the enterprise zone
2462 designated under this section.
2463 Section 45. Section 290.00727, Florida Statutes, is amended
2464 to read:
2465 290.00727 Enterprise zone designation for the City of Palm
2466 Bay.—The City of Palm Bay may apply to the department for
2467 designation of one enterprise zone for an area within the
2468 northeast portion of the city, which zone shall encompass an
2469 area of up to 5 square miles. Notwithstanding former s. 290.0065
2470 limiting the total number of enterprise zones designated and the
2471 number of enterprise zones within a population category, the
2472 department may designate one enterprise zone under this section.
2473 The department shall establish the initial effective date of the
2474 enterprise zone designated under this section.
2475 Section 46. Section 290.00728, Florida Statutes, is amended
2476 to read:
2477 290.00728 Enterprise zone designation for Lake County.—Lake
2478 County may apply to the department for designation of one
2479 enterprise zone, which zone shall encompass an area of up to 10
2480 square miles within Lake County. Notwithstanding former s.
2481 290.0065 limiting the total number of enterprise zones
2482 designated and the number of enterprise zones within a
2483 population category, the department may designate one enterprise
2484 zone under this section. The department shall establish the
2485 initial effective date of the enterprise zone designated under
2486 this section.
2487 Section 47. Section 290.00729, Florida Statutes, is amended
2488 to read:
2489 290.00729 Enterprise zone designation for Charlotte
2490 County.—Charlotte County may apply to the Department of Economic
2491 Opportunity for designation of one enterprise zone encompassing
2492 an area not to exceed 20 square miles within Charlotte County.
2493 Notwithstanding former s. 290.0065 limiting the total number of
2494 enterprise zones designated and the number of enterprise zones
2495 within a population category, the department may designate one
2496 enterprise zone under this section. The department shall
2497 establish the initial effective date of the enterprise zone
2498 designated under this section.
2499 Section 48. Section 290.0073, Florida Statutes, is amended
2500 to read:
2501 290.0073 Enterprise zone designation for Indian River
2502 County, the City of Vero Beach, and the City of Sebastian.
2503 Indian River County, the City of Vero Beach, and the City of
2504 Sebastian may jointly apply to the department for designation of
2505 one enterprise zone encompassing an area not to exceed 10 square
2506 miles. Notwithstanding former the provisions of s. 290.0065
2507 limiting the total number of enterprise zones designated and the
2508 number of enterprise zones within a population category, the
2509 department may designate one enterprise zone under this section.
2510 The department shall establish the initial effective date of the
2511 enterprise zone designated pursuant to this section.
2512 Section 49. Section 290.00731, Florida Statutes, is amended
2513 to read:
2514 290.00731 Enterprise zone designation for Citrus County.
2515 Citrus County may apply to the department for designation of one
2516 enterprise zone for an area within Citrus County.
2517 Notwithstanding former s. 290.0065 limiting the total number of
2518 enterprise zones designated and the number of enterprise zones
2519 within a population category, the department may designate one
2520 enterprise zone under this section. The department shall
2521 establish the initial effective date of the enterprise zone
2522 designated under this section.
2523 Section 50. Section 290.0074, Florida Statutes, is amended
2524 to read:
2525 290.0074 Enterprise zone designation for Sumter County.
2526 Sumter County may apply to the department for designation of one
2527 enterprise zone encompassing an area not to exceed 10 square
2528 miles. Notwithstanding former the provisions of s. 290.0065
2529 limiting the total number of enterprise zones designated and the
2530 number of enterprise zones within a population category, the
2531 department may designate one enterprise zone under this section.
2532 The department shall establish the initial effective date of the
2533 enterprise zone designated pursuant to this section.
2534 Section 51. Section 290.0077, Florida Statutes, is amended
2535 to read:
2536 290.0077 Enterprise zone designation for Orange County and
2537 the municipality of Apopka.—Orange County and the municipality
2538 of Apopka may jointly apply to the department for designation of
2539 one enterprise zone. Notwithstanding former the provisions of s.
2540 290.0065 limiting the total number of enterprise zones
2541 designated and the number of enterprise zones within a
2542 population category, the department may designate one enterprise
2543 zone under this section. The department shall establish the
2544 initial effective date of the enterprise zone designated
2545 pursuant to this section.
2546 Section 52. Section 290.06561, Florida Statutes, is
2547 repealed.
2548 Section 53. Subsection (2) of section 339.2821, Florida
2549 Statutes, is amended to read:
2550 339.2821 Economic development transportation projects.—
2551 (2) The department, in consultation with the Department of
2552 Economic Opportunity, shall review each transportation project
2553 for approval and funding. In the review, the department must
2554 consider:
2555 (a) The cost per job created or retained considering the
2556 amount of transportation funds requested;
2557 (b) The average hourly rate of wages for jobs created;
2558 (c) The reliance on any program as an inducement for
2559 determining the transportation project’s location;
2560 (d) The amount of capital investment to be made by a
2561 business;
2562 (e) The demonstrated local commitment;
2563 (f) The location of the transportation project in an
2564 opportunity enterprise zone as set forth in chapter 290
2565 designated in s. 290.0055;
2566 (g) The location of the transportation project in a
2567 spaceport territory as defined in s. 331.304;
2568 (h) The unemployment rate of the surrounding area; and
2569 (i) The poverty rate of the community.
2570
2571 The department may contact any agency it deems appropriate for
2572 additional information regarding the approval of a
2573 transportation project. A transportation project must be
2574 approved by the department to be eligible for funding.
2575 Section 54. Paragraph (b) of subsection (5) of section
2576 339.63, Florida Statutes, is amended to read:
2577 339.63 System facilities designated; additions and
2578 deletions.—
2579 (5)
2580 (b) A facility designated part of the Strategic Intermodal
2581 System pursuant to paragraph (a) that is within the jurisdiction
2582 of a local government that maintains a transportation
2583 concurrency system shall receive a waiver of transportation
2584 concurrency requirements applicable to Strategic Intermodal
2585 System facilities in order to accommodate any development at the
2586 facility which occurs pursuant to a building permit issued on or
2587 before December 31, 2017, but only if such facility is located:
2588 1. Within an area designated pursuant to s. 288.0656(7) as
2589 a rural area of opportunity;
2590 2. Within an opportunity a rural enterprise zone as defined
2591 in chapter 290 s. 290.004(5); or
2592 3. Within 15 miles of the boundary of a rural area of
2593 opportunity or an opportunity a rural enterprise zone.
2594 Section 55. Paragraph (d) of subsection (2) of section
2595 624.5105, Florida Statutes, is amended to read:
2596 624.5105 Community contribution tax credit; authorization;
2597 limitations; eligibility and application requirements;
2598 administration; definitions; expiration.—
2599 (2) ELIGIBILITY REQUIREMENTS.—
2600 (d) The project shall be located in an area that was
2601 designated as an enterprise zone pursuant to chapter 290 between
2602 as of May 1, 2015, and July 1, 2015; an opportunity zone after
2603 July 1, 2020; or a Front Porch Florida Community. Any project
2604 designed to provide housing opportunities for persons with
2605 special needs as defined in s. 420.0004 or to construct or
2606 rehabilitate housing for low-income or very-low-income
2607 households as defined in s. 420.9071(19) and (28) is exempt from
2608 the area requirement of this paragraph.
2609 Section 56. Section 196.1996, Florida Statutes, is
2610 reenacted to read:
2611 196.1996 Economic development ad valorem tax exemption;
2612 effect of ch. 94-136.—Nothing contained in chapter 94-136, Laws
2613 of Florida, shall be deemed to require any board of county
2614 commissioners or a governing body of any municipality to reenact
2615 any resolution or ordinance to authorize the board of county
2616 commissioners or the governing body to grant economic
2617 development ad valorem tax exemptions in an enterprise zone that
2618 was in effect on December 31, 1994. Economic development ad
2619 valorem tax exemptions may be granted pursuant to such
2620 resolution or ordinance which was previously approved and a
2621 referendum, beginning July 1, 1995.
2622 Section 57. Enterprise zone boundaries identified in s.
2623 290.00710, s. 290.0072, s. 290.00725, s. 290.00726, s.
2624 290.00727, s. 290.00728, s. 290.00729, s. 290.0073, s.
2625 290.00731, s. 290.0074, or s. 290.0077, Florida Statutes, which
2626 were in existence before December 31, 2015, are preserved for
2627 the purpose of allowing local governments to administer local
2628 incentive programs within these boundaries through December 31,
2629 2021, except for eligible contiguous multi-phase projects in
2630 which at least one certificate of use or occupancy has been
2631 issued before December 31, 2021, and which project will then
2632 vest the remaining project phases until completion, but no later
2633 than December 31, 2026.
2634 Section 58. The Division of Law Revision is directed to
2635 prepare a reviser’s bill for the 2021 Regular Session to
2636 substitute the term “opportunity zone” for “enterprise zone,”
2637 substitute the term “opportunity zones” for “enterprise zones,”
2638 and substitute the term “Florida Opportunity Zone Act” for
2639 “Florida Enterprise Zone Act” wherever those terms appear in the
2640 Florida Statutes, except where such terms appear in this act.
2641 Section 59. This act shall take effect July 1, 2020.