Florida Senate - 2020 CS for SB 922
By the Committee on Commerce and Tourism; and Senator Gruters
577-02404-20 2020922c1
1 A bill to be entitled
2 An act relating to economic development; amending s.
3 288.106, F.S.; authorizing a qualified target industry
4 business located in a county affected by Hurricane
5 Michael to submit a request to the Department of
6 Economic Opportunity for an economic recovery
7 extension in lieu of a tax refund claim scheduled to
8 be submitted during a specified timeframe; authorizing
9 the department to waive certain requirements during a
10 specified timeframe; requiring the department to state
11 any waiver in writing; providing that certain
12 businesses are eligible for a specified tax refund
13 payment; defining the term “county affected by
14 Hurricane Michael”; deleting obsolete provisions;
15 deleting a provision relating to the future expiration
16 of certification for the tax refund program for
17 qualified target industry businesses; amending s.
18 514.0115, F.S.; exempting certain surf pools from
19 supervision under ch. 514, F.S.; providing exceptions,
20 defining the term “surf pool”; amending s. 553.77,
21 F.S.; conforming a cross-reference to changes made by
22 the act; amending s. 189.033, F.S.; conforming a
23 cross-reference to changes made by the act; providing
24 an effective date.
25
26 Be It Enacted by the Legislature of the State of Florida:
27
28 Section 1. Paragraph (b) of subsection (5) and subsections
29 (8) and (9) of section 288.106, Florida Statutes, are amended to
30 read:
31 288.106 Tax refund program for qualified target industry
32 businesses.—
33 (5) TAX REFUND AGREEMENT.—
34 (b) Compliance with the terms and conditions of the
35 agreement is a condition precedent for the receipt of a tax
36 refund each year. The failure to comply with the terms and
37 conditions of the tax refund agreement results in the loss of
38 eligibility for receipt of all tax refunds previously authorized
39 under this section and the revocation by the department of the
40 certification of the business entity as a qualified target
41 industry business, unless the business is eligible to receive
42 and elects to accept a prorated refund under paragraph (6)(e) or
43 the department grants the business an economic recovery
44 extension.
45 1. A qualified target industry business may submit a
46 request to the department for an economic recovery extension.
47 The request must provide quantitative evidence demonstrating how
48 negative economic conditions in the business’s industry, the
49 effects of a named hurricane or tropical storm, or specific acts
50 of terrorism affecting the qualified target industry business
51 have prevented the business from complying with the terms and
52 conditions of its tax refund agreement.
53 2. Upon receipt of a request under subparagraph 1., the
54 department has 45 days to notify the requesting business, in
55 writing, whether its extension has been granted or denied. In
56 determining whether an extension should be granted, the
57 department shall consider the extent to which negative economic
58 conditions in the requesting business’s industry have occurred
59 in the state or the effects of a named hurricane or tropical
60 storm or specific acts of terrorism affecting the qualified
61 target industry business have prevented the business from
62 complying with the terms and conditions of its tax refund
63 agreement. The department shall consider current employment
64 statistics for this state by industry, including whether the
65 business’s industry had substantial job loss during the prior
66 year, when determining whether an extension shall be granted.
67 3. As a condition for receiving a prorated refund under
68 paragraph (6)(e) or an economic recovery extension under this
69 paragraph, a qualified target industry business must agree to
70 renegotiate its tax refund agreement with the department to, at
71 a minimum, ensure that the terms of the agreement comply with
72 current law and the department’s procedures governing
73 application for and award of tax refunds. Upon approving the
74 award of a prorated refund or granting an economic recovery
75 extension, the department shall renegotiate the tax refund
76 agreement with the business as required by this subparagraph.
77 When amending the agreement of a business receiving an economic
78 recovery extension, the department may extend the duration of
79 the agreement for a period not to exceed 2 years.
80 4. A qualified target industry business located in a county
81 affected by Hurricane Michael, as defined in subsection (8), may
82 submit a request for an economic recovery extension to the
83 department in lieu of any tax refund claim scheduled to be
84 submitted after January 1, 2021 2009, but before July 1, 2023
85 2012.
86 5. A qualified target industry business that receives an
87 economic recovery extension may not receive a tax refund for the
88 period covered by the extension.
89 (8) SPECIAL INCENTIVES.—If the department determines it is
90 in the best interest of the public for reasons of facilitating
91 economic development, growth, or new employment opportunities
92 within a Disproportionally Affected county affected by Hurricane
93 Michael, the department may, between July 1, 2020 2011, and June
94 30, 2023 2014, may waive any or all wage or local financial
95 support eligibility requirements. If the department elects to
96 waive wage or financial support eligibility requirements, the
97 waiver must be stated in writing. and allow A qualified target
98 industry business that relocates from another state to, or
99 establishes which relocates all or a portion of its business or
100 expands its existing business in, a to a Disproportionally
101 Affected county affected by Hurricane Michael is eligible to
102 receive a tax refund payment of up to $10,000 $6,000 multiplied
103 by the number of jobs specified in the tax refund agreement
104 under subparagraph (5)(a)1. over the term of the agreement.
105 Prior to granting such waiver, the executive director of the
106 department shall file with the Governor a written statement of
107 the conditions and circumstances constituting the reason for the
108 waiver. Such business shall be eligible for the additional tax
109 refund payments specified in subparagraph (3)(b)4. if it meets
110 the criteria. As used in this section, the term
111 “Disproportionally Affected county affected by Hurricane
112 Michael” means Bay County, Calhoun County Escambia County,
113 Franklin County, Gadsden County, Gulf County, Holmes County,
114 Jackson County, Jefferson County, Leon County, Liberty County,
115 Okaloosa County, Santa Rosa County, Walton County, or Wakulla
116 County, Walton County, or Washington County.
117 (9) EXPIRATION.—An applicant may not be certified as
118 qualified under this section after June 30, 2020. A tax refund
119 agreement existing on that date shall continue in effect in
120 accordance with its terms.
121 Section 2. Present subsection (7) of section 514.0115,
122 Florida Statutes, is redesignated as subsection (8), and a new
123 subsection (7) is added to that section, to read:
124 514.0115 Exemptions from supervision or regulation;
125 variances.—
126 (7) A surf pool that is larger than 4 acres and is
127 certified by the Department of Economic Opportunity to be a part
128 of a new development with an investment value of at least $100
129 million is exempt from supervision under this chapter provided
130 that it is permitted by a local government pursuant to a special
131 use permit process in which the local government asserts
132 regulatory authority over the construction of the surf pool and,
133 in consultation with the department, establishes through the
134 local government’s special use permitting process the conditions
135 for the surf pool’s operation, water quality, and necessary
136 lifesaving equipment. This subsection does not affect the
137 department’s or a county health department’s right of entry
138 pursuant to s. 514.04 or its authority to seek an injunction
139 pursuant to s. 514.06 to restrain the operation of a surf pool
140 permitted and operated under this subsection if it presents
141 significant risks to public health. For the purposes of this
142 subsection, the term “surf pool” means a pool designed to
143 generate waves dedicated to the activity of surfing on a
144 surfboard or analogous surfing device commonly used in the ocean
145 and intended for sport, as opposed to general play intent for
146 wave pools, other large-scale public swimming pools, or other
147 public bathing places.
148 Section 3. Subsection (7) of section 553.77, Florida
149 Statutes, is amended to read:
150 553.77 Specific powers of the commission.—
151 (7) Building officials shall recognize and enforce variance
152 orders issued by the Department of Health pursuant to s.
153 514.0115(8) s. 514.0115(7), including any conditions attached to
154 the granting of the variance.
155 Section 4. Section 189.033, Florida Statutes, is amended to
156 read:
157 189.033 Independent special district services in
158 disproportionally affected county; rate reduction for providers
159 providing economic benefits.—If the governing body of an
160 independent special district that provides water, wastewater,
161 and sanitation services in a disproportionally affected county,
162 as defined in s. 288.106(8), determines that a new user or the
163 expansion of an existing user of one or more of its utility
164 systems will provide a significant benefit to the community in
165 terms of increased job opportunities, economies of scale, or
166 economic development in the area, the governing body may
167 authorize a reduction of its rates, fees, or charges for that
168 user for a specified period of time. A governing body that
169 exercises this power must do so by resolution that states the
170 anticipated economic benefit justifying the reduction as well as
171 the period of time that the reduction will remain in place. As
172 used in this section, the term “disproportionally affected
173 county” means Bay County, Escambia County, Franklin County, Gulf
174 County, Okaloosa County, Santa Rosa County, Walton County, or
175 Wakulla County.
176 Section 5. This act shall take effect July 1, 2020.