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.
   26  Be It Enacted by the Legislature of the State of Florida:
   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.