HB 1725

1	A bill to be entitled
2	An act relating to the Florida Enterprise Zone Act;
3	amending s. 290.001, F.S.; revising the name of the act;
4	amending s. 290.004, F.S.; deleting obsolete definitions;
5	amending s. 290.0055, F.S.; revising procedures for
6	counties or municipalities to nominate an area for
7	designation as a new enterprise zone; deleting obsolete
8	provisions; removing the authority for certain counties to
9	nominate more than one enterprise zone; revising criteria
10	for eligibility of an area for nomination by certain local
11	governments for designation as an enterprise zone;
12	revising procedures and requirements for amending
13	enterprise zone boundaries; amending s. 290.0056, F.S.;
14	deleting a requirement that a governing body appoint the
15	board of an enterprise zone development agency by
16	ordinance; revising requirements for making such
17	appointments; deleting a requirement that a certificate of
18	appointment of a board member be filed with the clerk of
19	the county or municipality; deleting the requirement that
20	an annual report by a board be published and available for
21	inspection in the office of the municipal or county clerk;
22	revising the powers and responsibilities of an enterprise
23	zone development agency; providing additional
24	responsibilities; revising certain reporting requirements;
25	amending s. 290.0057, F.S.; specifying application of
26	enterprise zone development plan requirements only to
27	designations of new enterprise zones; amending s.
28	290.0058, F.S.; updating obsolete references; revising
29	requirements for determining pervasive poverty in an area
30	nominated as a rural enterprise zone; providing an
31	exception for areas nominated for designation as a rural
32	enterprise zone; amending s. 290.0065, F.S.; establishing
33	the maximum number of enterprise zones allowed, subject to
34	any new zones authorized by the Legislature; revising the
35	procedure for designating a new enterprise zone if an
36	existing zone is not redesignated; deleting a requirement
37	that an application for designation as an enterprise zone
38	be categorized by population; deleting obsolete
39	provisions; authorizing the office to redesignate
40	enterprise zones having an effective date on or before
41	January 1, 2005; providing requirements and procedures;
42	authorizing a governing body to request enterprise zone
43	boundary changes; requiring the office to determine, in
44	consultation with Enterprise Florida, Inc., the merits of
45	enterprise zone redesignations; providing criteria;
46	providing for an enterprise zone redesignation approval
47	procedure; prohibiting an entity having jurisdiction over
48	an area denied redesignation as an enterprise zone from
49	reapplying for redesignation for 1 year; providing a
50	redesignation procedure for zones authorized in
51	conjunction with certain federal acts; providing
52	requirements for an application for redesignation;
53	deleting obsolete provisions; amending s. 290.0066, F.S.;
54	providing that failure to make progress or failure to
55	comply with measurable goals may be considered as grounds
56	for revocation of an enterprise zone designation; amending
57	s. 290.012, F.S.; providing a transition date that
58	provides for a zone having an effective date on or before
59	January 1, 2005, to continue to exist until December 21,
60	2005, and to expire on that date; requiring any zone
61	designated or redesignated after January 1, 2006, to be
62	designated or redesignated in accordance with the Florida
63	Enterprise Zone Act; amending s. 290.014, F.S., to
64	conform; amending s. 290.016, F.S.; delaying the repeal of
65	the Florida Enterprise Zone Act; amending s. 163.345,
66	F.S., to conform; amending ss. 166.231, 193.077, 193.085,
67	195.073, 196.012, 205.022, 205.054, and 212.02, F.S.;
68	extending expiration dates with respect to various tax
69	exemptions to conform provisions to changes made by the
70	act; amending s. 212.08, F.S.; revising the procedures for
71	applying for a tax exemption on building materials used to
72	rehabilitate property located in an enterprise zone;
73	deleting a limitation on claiming exemptions through a
74	refund of previously paid taxes; extending an expiration
75	date for the exemption; lowering the purchase threshold
76	for an exemption for business property used in an
77	enterprise zone from $5,000 per unit to $500 per item;
78	extending an expiration date for the exemption; deleting
79	obsolete provisions governing the community contribution
80	tax credit for donations, to conform; extending the
81	expiration date of the tax credit for electrical energy
82	used in an enterprise zone, to conform; amending s.
83	212.096, F.S.; revising definitions for purposes of the
84	enterprise zone jobs tax credit against sales tax;
85	revising eligibility criteria for the credit; extending
86	the expiration date for the enterprise zone jobs tax
87	credit, to conform; amending ss. 220.02 and 220.03, F.S.;
88	extending the expiration date of the enterprise zone jobs
89	tax credit against corporate income tax to conform to
90	changes made by the act; revising definitions to extend
91	the expiration date of the credit to conform; amending s.
92	220.181, F.S.; revising criteria and requirements to
93	qualify for the enterprise zone jobs tax credit against
94	corporate income tax; extending the expiration date of the
95	tax credit, to conform; amending s. 220.182, F.S.;
96	extending the expiration date of the enterprise zone
97	property tax credit, to conform; amending s. 288.1175,
98	F.S., to conform,; amending s. 370.28, F.S.; providing
99	that an enterprise zone having an effective date on or
100	before January 1, 2005, shall continue to exist until
101	December 21, 2005, and shall expire on that date;
102	requiring that an enterprise zone in a community affected
103	by net limitations which is redesignated after January 1,
104	2006, do so in accordance with the Florida Enterprise Zone
105	Act; repealing s. 290.00555, F.S., relating to the
106	designation of a satellite enterprise zone; repealing s.
107	290.0067, F.S., relating to an enterprise zone in Lake
108	Apopka; repealing s. 290.00675, F.S., relating to a
109	boundary amendment for the City of Brooksville in Hernando
110	County; repealing s. 290.00676, F.S., relating to an
111	amendment of certain rural enterprise zone boundaries;
112	repealing s. 290.00678, F.S., relating to a designation of
113	rural champion communities as enterprise zones; repealing
114	s. 290.00679, F.S., relating to amendments to certain
115	rural enterprise zone boundaries; repealing s. 290.0068,
116	F.S., relating to the designation of an enterprise zone
117	encompassing a brownfield pilot project; repealing s.
118	290.00685, F.S., relating to an application to amend
119	boundaries of an enterprise zone containing a brownfield
120	pilot project; repealing s. 290.00686, F.S., relating to
121	the designation of enterprise zones in Brevard County and
122	the City of Cocoa; repealing s. 290.00687, F.S., relating
123	to the designation of an enterprise zone in Pensacola;
124	repealing s. 290.00688, F.S., relating to the designation
125	of an enterprise zone in Leon County; repealing s.
126	290.00689, F.S., relating to the designation of a pilot
127	project in an enterprise zone; repealing s. 290.0069,
128	F.S., relating to the designation of an enterprise zone in
129	Liberty County; repealing s. 290.00691, F.S., relating to
130	the designation of an enterprise zone in Columbia County
131	and Lake City; repealing s. 290.00692, F.S., relating to
132	the designation of an enterprise zone in Suwannee County
133	and Live Oak; repealing s. 290.00693, F.S., relating to
134	the designation of an enterprise zone in Gadsden County;
135	repealing s. 290.00694, F.S., relating to the designation
136	of an enterprise zone in Sarasota County and Sarasota;
137	repealing s. 290.00695, F.S., relating to the designation
138	of enterprise zones in Hernando County and Brooksville;
139	repealing s. 290.00696, F.S., relating to the designation
140	of an enterprise zone in Holmes County; repealing s.
141	290.00697, F.S., relating to the designation of an
142	enterprise zone in Calhoun County; repealing s. 290.00698,
143	F.S., relating to the designation of an enterprise zone in
144	Okaloosa County; repealing s. 290.00699, F.S., relating to
145	the designation of an enterprise zone in Hillsborough
146	County; repealing s. 290.00701, F.S., relating to the
147	designation of an enterprise zone in Escambia County;
148	repealing s. 290.00702, F.S., relating to the designation
149	of enterprise zones in Osceola County and the City of
150	Kissimmee; repealing s. 290.00703, F.S., relating to the
151	designation of an enterprise zone in South Daytona;
152	repealing s. 290.00704, F.S., relating to the designation
153	of an enterprise zone in Lake Wales; repealing s.
154	290.00705, F.S., relating to the designation of an
155	enterprise zone in Walton County; repealing s. 290.00706,
156	F.S., relating to the designation of enterprise zones in
157	Miami-Dade County and the City of West Miami; repealing s.
158	290.00707, F.S., relating to the designation of an
159	enterprise zone in Hialeah; repealing s. 290.00708, F.S.,
160	relating to a boundary amendment in an enterprise zone
161	within a consolidated government; repealing s. 290.00709,
162	F.S., relating to a boundary amendment in an enterprise
163	zone within an inland county; repealing s. 290.009, F.S.,
164	relating to the Enterprise Zone Interagency Coordinating
165	Council; repealing s. 290.015, F.S., relating to an
166	evaluation and review of the enterprise zone program;
167	providing an effective date.
168
169	Be It Enacted by the Legislature of the State of Florida:
170
171	Section 1.  Section 290.001, Florida Statutes, is amended
172	to read:
173	290.001  Florida Enterprise Zone Act of 1994; popular name
174	short title.--Sections 290.001-290.016 may be cited as the
175	"Florida Enterprise Zone Act of 1994."
176	Section 2.  Section 290.004, Florida Statutes, is amended
177	to read:
178	290.004  Definitions relating to Florida Enterprise Zone
179	Act.--As used in ss. 290.001-290.016:
180	(1)  "Community investment corporation" means a black
181	business investment corporation, a certified development
182	corporation, a small business investment corporation, or other
183	similar entity incorporated under Florida law that has limited
184	its investment policy to making investments solely in minority
185	business enterprises.
186	(2)  "Department" means the Department of Commerce.
187	(2)(3)  "Director" means the director of the Office of
188	Tourism, Trade, and Economic Development.
189	(3)(4)  "Governing body" means the council or other
190	legislative body charged with governing the county or
191	municipality.
192	(5)  "Interagency coordinating council" means the
193	Enterprise Zone Interagency Coordinating Council created
194	pursuant to s. 290.009.
195	(4)(6)  "Minority business enterprise" has the same meaning
196	as in s. 288.703.
197	(5)(7)  "Office" means the Office of Tourism, Trade, and
198	Economic Development.
199	(6)(8)  "Rural enterprise zone" means an enterprise zone
200	that is nominated by a county having a population of 75,000 or
201	fewer, or a county having a population of 100,000 or fewer which
202	is contiguous to a county having a population of 75,000 or
203	fewer, or by a municipality in such a county, or by such a
204	county and one or more municipalities. An enterprise zone
205	designated in accordance with s. 290.0065(5)(b) or s. 370.28 is
206	considered to be a rural enterprise zone.
207	(9)  "Secretary" means the Secretary of Commerce.
208	(7)(10)  "Small business" has the same meaning as in s.
209	288.703.
210	Section 3.  Subsections (1), (3), (4), (6), and (7) of
211	section 290.0055, Florida Statutes, are amended to read:
212	290.0055  Local nominating procedure.--
213	(1)  If, pursuant to s. 290.0065, an opportunity exists for
214	designation of a new enterprise zone, any county or
215	municipality, or a county and one or more municipalities
216	together, may apply to the office department for the designation
217	of an area as an enterprise zone after completion of the
218	following:
219	(a)  The adoption by the governing body or bodies of a
220	resolution which:
221	1.  Finds that an area exists in such county or
222	municipality, or in both the county and one or more
223	municipalities, which chronically exhibits extreme and
224	unacceptable levels of poverty, unemployment, physical
225	deterioration, and economic disinvestment;
226	2.  Determines that the rehabilitation, conservation, or
227	redevelopment, or a combination thereof, of such area is
228	necessary in the interest of the public health, safety, and
229	welfare of the residents of such county or municipality, or such
230	county and one or more municipalities; and
231	3.  Determines that the revitalization of such area can
232	occur only if the private sector can be induced to invest its
233	own resources in productive enterprises that build or rebuild
234	the economic viability of the area.
235	(b)  The creation of an enterprise zone development agency
236	pursuant to s. 290.0056.
237	(c)  The creation and adoption of a strategic plan pursuant
238	to s. 290.0057.
239	(3)  A county or municipality, or a county and one or more
240	municipalities together, may not nominate more than one
241	enterprise zone. However, any county as defined by s. 125.011(1)
242	may nominate more than one enterprise zone.
243	(4)  An area nominated by a county or municipality, or a
244	county and one or more municipalities together, for designation
245	as an enterprise zone shall be eligible for designation under s.
246	290.0065 only if it meets the following criteria:
247	(a)  The selected area does not exceed 20 square miles. The
248	selected area must have a continuous boundary, or consist of not
249	more than three noncontiguous parcels.
250	(b)1.  The selected area does not exceed the following
251	mileage limitation:
252	2.  For communities having a total population of 150,000
253	persons or more, or for a rural enterprise zone, the selected
254	area shall not exceed 20 square miles.
255	3.  For communities having a total population of 50,000
256	persons or more but less than 150,000 persons, the selected area
257	shall not exceed 10 square miles.
258	4.  For communities having a total population of 20,000
259	persons or more but less than 50,000 persons, the selected area
260	shall not exceed 5 square miles.
261	5.  For communities having a total population of 7,500
262	persons or more but less than 20,000 persons, the selected area
263	shall not exceed 3 square miles.
264	6.  For communities having a total population of less than
265	7,500 persons, the selected area shall not exceed 3 square
266	miles.
267	(c)  The selected area does not include any portion of a
268	central business district, as that term is used for purposes of
269	the most recent Census of Retail Trade, unless the poverty rate
270	for each census geographic block group in the district is not
271	less than 30 percent. This paragraph does not apply to any area
272	nominated in a county that has a population which is less than
273	50,000.
274	(c)(d)  The selected area suffers from pervasive poverty,
275	unemployment, and general distress, as described and measured
276	pursuant to s. 290.0058.
277	(6)(a)  The office department may approve a change in the
278	boundary of any enterprise zone which was designated pursuant to
279	s. 290.0065. A boundary change must continue on or before July
280	1, 1995, if such change is limited to a deletion of area from
281	the enterprise zone and if, after the change is made, the
282	enterprise zone continues to satisfy the requirements of
283	subsections (3), (4), and (5).
284	(b)  Upon a recommendation by the enterprise zone
285	development agency, the governing body of the jurisdiction which
286	authorized the application for an enterprise zone may apply to
287	the office for a change in boundary once every 3 years by
288	adopting a resolution that:
289	1.  States with particularity the reasons for the change;
290	and
291	2.  Describes specifically and, to the extent required by
292	the office department, the boundary change to be made.
293	(c)  All applications for boundary changes must be
294	submitted to the department by April 1, 1997. Any boundary
295	changes approved shall be effective July 1, 1997.
296	(7)  Before June 30, 1999, the governing body of any county
297	operating under home rule charter adopted pursuant to s. 10, s.
298	11, or s. 24, Art. VIII of the State Constitution of 1885, as
299	preserved by s. 6(e), Art. VIII of the State Constitution of
300	1968, with a population of at least 2 million persons, may apply
301	to the Office of Tourism, Trade, and Economic Development to
302	amend the boundary lines of an enterprise zone within the county
303	for the purpose of increasing by no more than 80 acres the
304	noncontiguous area of the enterprise zone located closest to the
305	path where the center of the August 24, 1992, storm known as
306	Hurricane Andrew crossed land. The Office of Tourism, Trade, and
307	Economic Development shall approve an application made pursuant
308	to this subsection if it is consistent with the categories,
309	criteria, and limitations imposed by this section upon the
310	establishment of such enterprise zone.
311	Section 4.  Subsections (2), (3), (5), (8), (11), and (12)
312	of section 290.0056, Florida Statutes, are amended to read:
313	290.0056  Enterprise zone development agency.--
314	(2)  When the governing body creates an enterprise zone
315	development agency, that body shall, by ordinance, appoint a
316	board of commissioners of the agency, which shall consist of not
317	fewer than 8 or more than 13 commissioners. The governing body
318	may must appoint at least one representative from each of the
319	following: the local chamber of commerce; local financial or
320	insurance entities; local the businesses and, where possible,
321	businesses operating within the nominated area; the residents
322	residing within the nominated area; nonprofit community-based
323	organizations operating within the nominated area; the regional
324	workforce board local private industry council; the local code
325	enforcement agency; and the local law enforcement agency. The
326	terms of office of the commissioners shall be for 4 years,
327	except that, in making the initial appointments, the governing
328	body shall appoint two members for terms of 3 years, two members
329	for terms of 2 years, and one member for a term of 1 year; the
330	remaining initial members shall serve for terms of 4 years. A
331	vacancy occurring during a term shall be filled for the
332	unexpired term. The importance of including individuals from the
333	nominated area shall be considered in making appointments.
334	Further, the importance of minority representation on the agency
335	shall be considered in making appointments so that the agency
336	generally reflects the gender and ethnic composition of the
337	community as a whole.
338	(3)  A commissioner shall receive no compensation for his
339	or her services, but is entitled to the necessary expenses,
340	including travel expenses, incurred in the discharge of his or
341	her duties. Each commissioner shall hold office until a
342	successor has been appointed and has qualified. A certificate of
343	the appointment or reappointment of any commissioner shall be
344	filed with the clerk of the county or municipality, and the
345	certificate is conclusive evidence of the due and proper
346	appointment of the commissioner.
347	(5)  The governing body shall designate a chair and vice
348	chair from among the commissioners. An agency may employ an
349	executive director, technical experts, and such other agents and
350	employees, permanent and temporary, as it requires, and
351	determine their qualifications, duties, and compensation. For
352	such legal service as it requires, an agency may employ or
353	retain its own counsel and legal staff. An agency authorized to
354	transact business and exercise powers under this act shall file
355	with the governing body, on or before March 31 of each year, a
356	report of its activities for the preceding fiscal year, which
357	report shall include a complete financial statement setting
358	forth its assets, liabilities, income, and operating expenses as
359	of the end of such fiscal year. The agency At the time of filing
360	the report, the agency shall make the report publish in a
361	newspaper of general circulation in the community a notice to
362	the effect that such report has been filed with the county or
363	municipality and that the report is available for inspection
364	during business hours in the office of the clerk of the
365	municipality or county and in the office of the agency.
366	(8)  The enterprise zone development agency shall have the
367	following powers and responsibilities:
368	(a)  To assist in the development, and implementation, and
369	annual review and update of the strategic plan or measurable
370	goals.
371	(b)  To oversee and monitor the implementation of the
372	strategic plan or measurable goals. The agency shall make
373	quarterly reports to the governing body of the municipality or
374	county, or the governing bodies of the county and one or more
375	municipalities, evaluating the progress in implementing the
376	strategic plan or measurable goals.
377	(c)  To identify and recommend to the governing body of the
378	municipality or county, or the governing bodies of the county
379	and one or more municipalities, ways to remove regulatory
380	barriers.
381	(d)  To identify to the local government or governments the
382	financial needs of, and local resources or assistance available
383	to, eligible businesses in the zone.
384	(e)  To assist in promoting the enterprise zone incentives
385	to residents and businesses within the enterprise zone.
386	(f)  To recommend boundary changes, as appropriate, in the
387	enterprise zone to the governing body.
388	(g)  To work with organizations affiliated with Florida
389	Agricultural and Mechanical University, the University of
390	Florida, and the University of South Florida, a group of
391	universities unofficially named the "University Partnership for
392	Community Development," or similar organizations that have
393	combined their resources to provide development consulting on a
394	nonprofit basis.
395	(h)  To work with Enterprise Florida, Inc., and the office
396	to ensure that the enterprise zone coordinator receives training
397	on annual basis.
398	(11)  Prior to December 1 of each year, the agency shall
399	submit to the Office of Tourism, Trade, and Economic Development
400	a complete and detailed written report setting forth:
401	(a)  Its operations and accomplishments during the fiscal
402	year.
403	(b)  The accomplishments and progress concerning the
404	implementation of the strategic plan or measurable goals, and
405	any updates to the strategic plan or measurable goals.
406	(c)  The number and type of businesses assisted by the
407	agency during the fiscal year.
408	(d)  The number of jobs created within the enterprise zone
409	during the fiscal year.
410	(e)  The usage and revenue impact of state and local
411	incentives granted during the calendar year.
412	(f)  Any other information required by the office.
413	(12)  In the event that the nominated area selected by the
414	governing body is not designated a state enterprise zone, the
415	governing body may dissolve the agency after receiving
416	notification from the department or the office that the area was
417	not designated as an enterprise zone.
418	Section 5.  Subsection (1) of section 290.0057, Florida
419	Statutes, is amended to read:
420	290.0057  Enterprise zone development plan.--
421	(1)  Any Each application for designation as a new an
422	enterprise zone must be accompanied by a strategic plan adopted
423	by the governing body of the municipality or county, or the
424	governing bodies of the county and one or more municipalities
425	together. At a minimum, the plan must:
426	(a)  Briefly describe the community's goals for
427	revitalizing the area.
428	(b)  Describe the ways in which the community's approaches
429	to economic development, social and human services,
430	transportation, housing, community development, public safety,
431	and educational and environmental concerns will be addressed in
432	a coordinated fashion, and explain how these linkages support
433	the community's goals.
434	(c)  Identify and describe key community goals and the
435	barriers that restrict the community from achieving these goals,
436	including a description of poverty and general distress,
437	barriers to economic opportunity and development, and barriers
438	to human development.
439	(d)  Describe the process by which the affected community
440	is a full partner in the process of developing and implementing
441	the plan and the extent to which local institutions and
442	organizations have contributed to the planning process.
443	(e)  Commit the governing body or bodies to enact and
444	maintain local fiscal and regulatory incentives, if approval for
445	the area is received under s. 290.0065. These incentives may
446	include the municipal public service tax exemption provided by
447	s. 166.231, the economic development ad valorem tax exemption
448	provided by s. 196.1995, the occupational license tax exemption
449	provided by s. 205.054, local impact fee abatement or reduction,
450	or low-interest or interest-free loans or grants to businesses
451	to encourage the revitalization of the nominated area.
452	(f)  Identify the amount of local and private resources
453	that will be available in the nominated area and the
454	private/public partnerships to be used, which may include
455	participation by, and cooperation with, universities, community
456	colleges, small business development centers, black business
457	investment corporations, certified development corporations, and
458	other private and public entities.
459	(g)  Indicate how state enterprise zone tax incentives and
460	state, local, and federal resources will be utilized within the
461	nominated area.
462	(h)  Identify the funding requested under any state or
463	federal program in support of the proposed economic, human,
464	community, and physical development and related activities.
465	(i)  Identify baselines, methods, and benchmarks for
466	measuring the success of carrying out the strategic plan.
467	Section 6.  Subsections (1), (2), and (5) of section
468	290.0058, Florida Statutes, are amended to read:
469	290.0058  Determination of pervasive poverty, unemployment,
470	and general distress.--
471	(1)  In determining whether an area suffers from pervasive
472	poverty, unemployment, and general distress, for purposes of ss.
473	290.0055 and 290.0065, the governing body and the office
474	department shall use data from the most current decennial
475	census, and from information published by the Bureau of the
476	Census and the Bureau of Labor Statistics. The data shall be
477	comparable in point or period of time and methodology employed.
478	(2)  Pervasive poverty shall be evidenced by a showing that
479	poverty is widespread throughout the nominated area. The poverty
480	rate of the nominated area shall be established using the
481	following criteria:
482	(a)  In each census geographic block group within a
483	nominated area, the poverty rate may shall be not be less than
484	20 percent. However, for an area nominated for designation as a
485	rural enterprise zone which does not have a poverty rate of more
486	than 20 percent in each census geographic block group within the
487	nominated area, the poverty rate for the nominated area may be
488	calculated using the poverty rate for the entire county, which
489	may not be less than 20 percent.
490	(b)  In at least 50 percent of the census geographic block
491	groups within the nominated area, the poverty rate may shall not
492	be less than 30 percent. This requirement does not apply to an
493	area nominated for designation as a rural enterprise zone.
494	(c)  Census geographic block groups with no population
495	shall be treated as having a poverty rate which meets the
496	standards of paragraph (a), but shall be treated as having a
497	zero poverty rate for purposes of applying paragraph (b).
498	(d)  A nominated area may not contain a noncontiguous
499	parcel unless such parcel separately meets the criteria set
500	forth under paragraphs (a) and (b).
501	(5)  In making the calculations required by this section,
502	the local government and the office department shall round all
503	fractional percentages of one-half percent or more up to the
504	next highest whole percentage figure.
505	Section 7.  Section 290.0065, Florida Statutes, is amended
506	to read:
507	290.0065  State designation of enterprise zones.--
508	(1)  The maximum number of enterprise zones authorized
509	under this section is the number of enterprise zones having an
510	effective date on or before January 1, 2005, subject to any
511	increase due to any new enterprise zones authorized by the
512	Legislature in fiscal year 2005-2006. Upon application of the
513	governing body of a county or municipality or of a county and
514	one or more municipalities jointly pursuant to s. 290.0055,
515	Enterprise Florida, Inc., and the office, in consultation with
516	the interagency coordinating council, shall determine which
517	areas nominated by such governing bodies meet the criteria
518	outlined in s. 290.0055 and are the most appropriate for
519	designation as state enterprise zones. The office is authorized
520	to designate up to five areas within each of the categories
521	established in subparagraphs (3)(a)1., 2., 3., 4., and 5.,
522	except that the office may only designate a total of 20 areas as
523	enterprise zones. The office shall not designate more than three
524	enterprise zones in any one county. All designations, including
525	any provision for redesignations, of state enterprise zones
526	pursuant to this section shall be effective July 1, 1995.
527	(2)  If, pursuant to subsection (4), the office does not
528	redesignate an enterprise zone, a governing body of a county or
529	municipality or the governing bodies of a county and one or more
530	municipalities jointly, pursuant to s. 290.0055, may apply for
531	designation of an enterprise zone to take the place of the
532	enterprise zone not redesignated and request designation of an
533	enterprise zone. The office, in consultation with Enterprise
534	Florida, Inc., shall determine which areas nominated by such
535	governing bodies meet the criteria outlined in s. 290.0055 and
536	are the most appropriate for designation as state enterprise
537	zones. Each application made pursuant to s. 290.0055 shall be
538	ranked competitively within the appropriate category established
539	pursuant to subsection (3) based on the pervasive poverty,
540	unemployment, and general distress of the area; the strategic
541	plan, including local fiscal and regulatory incentives, prepared
542	pursuant to s. 290.0057; and the prospects for new investment
543	and economic development in the area. Pervasive poverty,
544	unemployment, and general distress shall be weighted 35 percent;
545	strategic plan and local fiscal and regulatory incentives shall
546	be weighted 40 percent; and prospects for new investment and
547	economic development in the area shall be weighted 25 percent.
548	(3)(a)  Each area designated as an enterprise zone pursuant
549	to this section shall be placed in one of the following
550	categories based on the 1990 census:
551	1.  Communities consisting of census tracts in areas having
552	a total population of 150,000 persons or more.
553	2.  Communities consisting of census tracts in areas having
554	a total population of 50,000 persons or more but less than
555	150,000 persons.
556	3.  Communities having a population of 20,000 persons or
557	more but less than 50,000 persons.
558	4.  Communities having a population of 7,500 persons or
559	more but less than 20,000 persons.
560	5.  Communities having a population of less than 7,500
561	persons.
562	(b)  Any area authorized to be an enterprise zone by both a
563	county and a municipality shall be placed in the appropriate
564	category established under s. 290.0055(4)(b) paragraph (a) in
565	which an application by the municipality would have been
566	considered if the municipality had acted alone, if at least 60
567	percent of the population of the area authorized to be an
568	enterprise zone resides within the municipality. An area
569	authorized to be an enterprise zone by a county and one or more
570	municipalities shall be placed in the category in which an
571	application by the municipality with the highest percentage of
572	residents in such area would have been considered if such
573	municipality had authorized the area to be an enterprise zone.
574	An area authorized to be an enterprise zone by a county as
575	defined by s. 125.011(1) shall be placed in the category in
576	which an application by the municipality in which the area is
577	located would have been considered if the municipality had
578	authorized such area to be an enterprise zone. An area
579	authorized to be an enterprise zone by a county as defined by s.
580	125.011(1) which area is located in two or more municipalities
581	shall be placed in the category in which an application by the
582	municipality with the highest percentage of residents in such
583	area would have been considered if such municipality had
584	authorized such area to be an enterprise zone.
585	(4)(a)  Notwithstanding s. 290.0055, the office may
586	redesignate any area existing as a state enterprise zone having
587	an effective date on or before January 1, 2005, as of the
588	effective date of this section and originally approved through a
589	joint application from a county and municipality, or through an
590	application from a county as defined in s. 125.011(1), shall be
591	redesignated as a state enterprise zone upon completion and
592	submittal to the office by the governing body for an enterprise
593	zone of the following:
594	1.  An updated zone profile for the enterprise zone based
595	on the most recent census data that complies with s. 290.0055,
596	except that pervasive poverty criteria may be set aside for
597	rural enterprise zones.
598	2.  A resolution passed by the governing body for that
599	enterprise zone requesting redesignation and explaining the
600	reasons the conditions of the zone merit redesignation.
601	3.  Measurable goals for the enterprise zone developed by
602	the enterprise zone development agency, which may be the goals
603	established in the enterprise zone's strategic plan.
604
605	The governing body may also submit a request for a boundary
606	change in an enterprise zone in the same application to the
607	office as long as the new area complies with the requirements of
608	s. 290.0055, except that pervasive poverty criteria may be set
609	aside for rural enterprise zones. the creation of an enterprise
610	zone development agency pursuant to s. 290.0056 and the
611	completion of a strategic plan pursuant to s. 290.0057. Any area
612	redesignated pursuant to this subsection, other than an area
613	located in a county defined in s. 125.011(1), may be relocated
614	or modified by the appropriate governmental bodies. Such
615	relocation or modification shall be identified in the strategic
616	plan and shall meet the requirements for designation as
617	established by former s. 290.005. Any relocation or modification
618	shall be submitted on or before June 1, 1996.
619	(b)  In consultation with Enterprise Florida, Inc., the
620	office shall, based on the enterprise zone profile and the
621	grounds for redesignation expressed in the resolution, determine
622	whether the enterprise zone merits redesignation. The office may
623	also examine and consider the following:
624	1.  Progress made, if any, in the enterprise zone's
625	strategic plan.
626	2.  Use of enterprise zone incentives during the life of
627	the enterprise zone.
628
629	If the office determines that the enterprise zone merits
630	redesignation, the office shall notify the governing body in
631	writing of its approval of redesignation.
632	(c)  If the enterprise zone is redesignated, the office
633	shall determine if the measurable goals submitted are
634	reasonable. If the office determines that the goals are
635	reasonable, the office shall notify the governing body in
636	writing that the goals have been approved. The office shall
637	place any area designated as a state enterprise zone pursuant to
638	this subsection in the appropriate category established in
639	subsection (3), and include such designations within the
640	limitations on state enterprise zone designations set out in
641	subsection (1).
642	(d)(c)  If the office denies redesignation of an enterprise
643	zone, the office shall notify the governing body in writing of
644	the denial. Any county or municipality having jurisdiction over
645	an area denied redesignation designated as a state enterprise
646	zone pursuant to this subsection, other than a county defined by
647	s. 125.011(1), may not apply for designation of that another
648	area for 1 year following the date of denial.
649	(5)  Notwithstanding s. 290.0055, an area designated as a
650	federal empowerment zone or enterprise community pursuant to
651	Title XIII of the Omnibus Budget Reconciliation Act of 1993, the
652	Taxpayer Relief Act of 1997, or the 1999 Agricultural
653	Appropriations Act shall be designated a state enterprise zone
654	as follows:
655	(a)  An area designated as an urban empowerment zone or
656	urban enterprise community pursuant to Title XIII of the Omnibus
657	Budget Reconciliation Act of 1993, or the Taxpayer Relief Act of
658	1997, or the 2000 Community Renewal Tax Relief Act shall be
659	redesignated designated a state enterprise zone by the office
660	upon completion of the requirements set out in paragraph (d),
661	except in the case of a county as defined in s. 125.011(1)
662	which, notwithstanding s. 290.0055, may incorporate and include
663	such designated urban empowerment zone or urban enterprise
664	community areas within the boundaries of its state enterprise
665	zones without any limitation as to size.
666	(b)  An area designated as a rural empowerment zone or
667	rural enterprise community pursuant to Title XIII of the Omnibus
668	Budget Reconciliation Act of 1993 or the 1999 Agricultural
669	Appropriations Act shall be redesignated designated a state
670	rural enterprise zone by the office upon completion of the
671	requirements set out in paragraph (d) and may incorporate and
672	include such designated rural empowerment zone or rural
673	enterprise community within the boundaries of its state
674	enterprise zones without any limitation as to size.
675	(c)  Any county or municipality having jurisdiction over an
676	area redesignated designated as a state enterprise zone pursuant
677	to this subsection, other than a county defined in s.
678	125.011(1), may not apply for designation of another area.
679	(d)  Prior to redesignating designating such areas as state
680	enterprise zones, the office shall ensure that the governing
681	body having jurisdiction over the zone submits the information
682	required under paragraph (4)(a) for redesignation strategic plan
683	required pursuant to 7 C.F.R. part 25 or 24 C.F.R. part 597 to
684	the office, and creates an enterprise zone development agency
685	pursuant to s. 290.0056.
686	(e)  The office shall place any area designated as a state
687	enterprise zone pursuant to this subsection in the appropriate
688	category established in subsection (3), and include such
689	designations within the limitations on state enterprise zone
690	designations set out in subsection (1).
691	(6)(a)  The office, in consultation with Enterprise
692	Florida, Inc., and the interagency coordinating council, may
693	develop guidelines necessary for the approval of areas under
694	this section by the director.
695	(b)  Such guidelines shall provide for the measurement of
696	pervasive poverty, unemployment, and general distress using the
697	criteria outlined by s. 290.0058.
698	(c)  Such guidelines shall provide for the evaluation of
699	the strategic plan or measurable goals and local fiscal and
700	regulatory incentives for effectiveness, including how the
701	following key principles will be implemented by the governing
702	body or bodies:
703	1.  Economic opportunity, including job creation within the
704	community and throughout the region, as well as entrepreneurial
705	initiatives, small business expansion, and training for jobs
706	that offer upward mobility.
707	2.  Sustainable community development that advances the
708	creation of livable and vibrant communities through
709	comprehensive approaches that coordinate economic, physical,
710	community, and human development.
711	3.  Community-based partnerships involving the
712	participation of all segments of the community.
713	4.  Strategic vision for change that identifies how the
714	community will be revitalized. This vision should include
715	methods for building on community assets and coordinate a
716	response to community needs in a comprehensive fashion. This
717	vision should provide goals and performance benchmarks for
718	measuring progress and establish a framework for evaluating and
719	adjusting the strategic plan or measurable goals.
720	5.  Local fiscal and regulatory incentives enacted pursuant
721	to s. 290.0057(1)(e). These incentives should induce economic
722	revitalization, including job creation and small business
723	expansion.
724	(d)  Such guidelines may provide methods for evaluating the
725	prospects for new investment and economic development in the
726	area, including a review and evaluation of any previous state
727	enterprise zones located in the area.
728	(7)  Upon approval by the director of a resolution
729	authorizing an area to be an enterprise zone pursuant to this
730	section, the office shall assign a unique identifying number to
731	that resolution. The office shall provide the Department of
732	Revenue and Enterprise Florida, Inc., with a copy of each
733	resolution approved, together with its identifying number.
734	(8)(a)  Notwithstanding s. 290.0055, any area existing as a
735	state enterprise zone as of December 30, 1994, which has
736	received at least $1 million in state community development
737	funds and at least $500,000 in federal community development
738	funds, which has less than 300 businesses located within the
739	boundaries of the enterprise zone, and which has been designated
740	by the United States Department of Agriculture as a "Champion
741	Community" shall be redesignated as a state enterprise zone upon
742	the creation of an enterprise zone development agency pursuant
743	to s. 290.0056 and the completion of a strategic plan pursuant
744	to s. 290.0057.
745	(b)  Such designation shall be in addition to the
746	limitations of state enterprise zone designation set out in
747	subsection (1).
748	(9)(a)  Before December 31, 2002, the governing body of a
749	county in which an enterprise zone designated pursuant to
750	paragraph (5)(b) is located may apply to the Office of Tourism,
751	Trade, and Economic Development to amend the boundaries of the
752	enterprise zone for the purpose of replacing areas not suitable
753	for development.
754	(b)  Before December 31, 2002, the governing body of a
755	county in which an enterprise zone designated pursuant to
756	subparagraph (3)(a)2. is located may apply to the Office of
757	Tourism, Trade, and Economic Development to amend the boundaries
758	of the enterprise zone for the purpose of replacing areas not
759	suitable for development.
760
761	The Office of Tourism, Trade, and Economic Development shall
762	approve the application if it does not increase the overall size
763	of the enterprise zone. Except that upon the request of the
764	governing body of a home rule charter county, or any county the
765	government of which has been consolidated with the government of
766	one or more municipalities in accordance with s. 9, Art. VIII of
767	the State Constitution of 1885, as preserved by s. 6(e), Art.
768	VIII of the State Constitution as revised in 1968 and
769	subsequently amended, the Office of Tourism, Trade, and Economic
770	Development may amend the boundaries of an area designated as an
771	enterprise zone upon the receipt of a resolution adopted by such
772	governing body describing the amended boundaries, so long as the
773	added area does not increase the overall size of the expanded
774	zone more than its original size or 20 square miles, whichever
775	is larger, and is consistent with the categories, criteria, and
776	limitations imposed by s. 290.0055.
777	(10)  Before December 31, 1999, any county as defined in s.
778	125.011(1) may create a satellite enterprise zone not exceeding
779	3 square miles in area outside of and, notwithstanding anything
780	contained in s. 290.0055(4) or elsewhere, in addition to the
781	previously designated 20 square miles of enterprise zones. The
782	Office of Tourism, Trade, and Economic Development shall amend
783	the boundaries of the areas previously designated by any such
784	county as enterprise zones upon the receipt of a resolution
785	adopted by such governing body describing the satellite
786	enterprise zone, as long as the additional area is consistent
787	with the categories, criteria, and limitations imposed by s.
788	290.0055, provided that the 20-square-mile limitation and the
789	requirements imposed by s. 290.0055(4)(d) do not apply to such
790	satellite enterprise zone.
791	(11)  Before December 31, 2004, the governing body or
792	governing bodies of a county or a municipality in a county
793	having a population of more than 235,000 but less than 260,000
794	and in which an enterprise zone is designated may apply to the
795	Office of Tourism, Trade, and Economic Development to change the
796	boundaries of the enterprise zone for the purpose of replacing
797	areas not suitable for development. The Office of Tourism,
798	Trade, and Economic Development shall approve the application
799	made pursuant to this subsection if the boundary change is
800	consistent with the categories, criteria, and limitations
801	imposed upon the establishment of such enterprise zone.
802	(12)  Notwithstanding any provisions in s. 290.0055
803	regarding the size of an enterprise zone, any county defined by
804	s. 125.011(1) may apply to the Office of Tourism, Trade, and
805	Economic Development by October 1, 2004, to expand the boundary
806	of an existing enterprise zone to include an additional 8.7
807	square miles. The area must also include areas to the north or
808	east of the northeasternmost section of an existing enterprise
809	zone. The expanded area may not include any area not described
810	in this subsection. The Office of Tourism, Trade, and Economic
811	Development shall approve an amendment to the boundary of an
812	enterprise zone under this subsection by January 1, 2005, if the
813	area proposed for addition to the enterprise zone is consistent
814	with the criteria and conditions imposed by s. 290.0055 upon the
815	establishment of enterprise zones, including the requirement
816	that the area suffer from pervasive poverty, unemployment, and
817	general distress.
818	(13)  Before November 30, 2004, any county as defined in s.
819	125.011 may apply to the Office of Tourism, Trade, and Economic
820	Development to change the boundaries of an existing enterprise
821	zone for the purpose of replacing an area of not more than 75
822	acres within the enterprise zone as of January 1, 2004, with an
823	area of the same number of acres outside the enterprise zone as
824	of January 1, 2004. The replacement area must be contiguous to
825	the existing enterprise zone and must be a part of a
826	revitalization area that has been targeted for assistance by the
827	county. The replacement area also must be contiguous to a zoo,
828	and the county must have previously completed a master plan for
829	development of the area. The Office of Tourism, Trade, and
830	Economic Development shall approve the amendment effective
831	January 1, 2005, if the enterprise zone remains consistent with
832	the criteria and conditions imposed by s. 290.0055 upon the
833	establishment of enterprise zones, including the requirement
834	that the area suffer from pervasive poverty, unemployment, and
835	general distress.
836	Section 8.  Subsection (1) of section 290.0066, Florida
837	Statutes, is amended to read:
838	290.0066  Revocation of enterprise zone designation.--
839	(1)  The director may revoke the designation of an
840	enterprise zone if the director determines that the governing
841	body or bodies:
842	(a)  Have failed to make progress in achieving the
843	benchmarks set forth in the strategic plan or measurable goals;
844	or
845	(b)  Have not complied substantially with the strategic
846	plan or measurable goals.
847	Section 9.  Section 290.012, Florida Statutes, is amended
848	to read:
849	290.012  Transition.--Any enterprise zone having an
850	effective date on or before January 1, 2005, in existence on the
851	effective date of this section shall continue to exist until
852	December 31, 2005 1994, and shall cease to exist on that date.
853	Any enterprise zone designated or redesignated on or after
854	January 1, 2006 1995, must be designated or redesignated be
855	created in accordance with the Florida Enterprise Zone Act of
856	1994. Any such designation shall not be effective until July 1,
857	1995.
858	Section 10.  Subsection (2) of section 290.014, Florida
859	Statutes, is amended to read:
860	290.014  Annual reports on enterprise zones.--
861	(2)  By March 1 of each year, the office shall submit an
862	annual report to the Governor, the Speaker of the House of
863	Representatives, and the President of the Senate. The report
864	shall include the information provided by the Department of
865	Revenue pursuant to subsection (1) and the information provided
866	by enterprise zone development agencies pursuant to s. 290.0056.
867	In addition, the report shall include an analysis of the
868	activities and accomplishments of each enterprise zone, and any
869	additional information prescribed pursuant to s. 290.015.
870	Section 11.  Section 290.016, Florida Statutes, is amended
871	to read:
872	290.016  Repeal.--Sections 290.001-290.014 are 290.001-
873	290.001-290.015 shall stand repealed on December 31, 2015 2005.
874	Section 12.  Subsection (2) of section 163.345, Florida
875	Statutes, is amended to read:
876	163.345  Encouragement of private enterprise.--
877	(2)  In giving consideration to the objectives outlined in
878	subsection (1), the county or municipality shall consider making
879	available the incentives provided under the Florida Enterprise
880	Zone Act of 1994 and chapter 420.
881	Section 13.  Paragraph (c) of subsection (8) of section
882	166.231, Florida Statutes, is amended to read:
883	166.231  Municipalities; public service tax.--
884	(8)
885	(c)  This subsection expires shall expire and be void on
886	the date specified in s. 290.016 for the expiration of the
887	Florida Enterprise Zone Act December 31, 2005, except that any
888	qualified business that which has satisfied the requirements of
889	this subsection before that date prior to December 31, 2005,
890	shall be allowed the full benefit of the exemption allowed under
891	this subsection as if this subsection had not expired on that
892	date December 31, 2005.
893	Section 14.  Subsection (4) of section 193.077, Florida
894	Statutes, is amended to read:
895	193.077  Notice of new, rebuilt, or expanded property.--
896	(4)  The provisions of This section expires shall expire
897	and be void on the date specified in s. 290.016 for the
898	expiration of the Florida Enterprise Zone Act June 30, 2005.
899	Section 15.  Paragraph (b) of subsection (5) of section
900	193.085, Florida Statutes, is amended to read:
901	193.085  Listing all property.--
902	(5)
903	(b)  The provisions of This subsection expires shall expire
904	and be void on the date specified in s. 290.016 for the
905	expiration of the Florida Enterprise Zone Act June 30, 2005.
906	Section 16.  Paragraph (b) of subsection (4) of section
907	195.073, Florida Statutes, is amended to read:
908	195.073  Classification of property.--All items required by
909	law to be on the assessment rolls must receive a classification
910	based upon the use of the property. The department shall
911	promulgate uniform definitions for all classifications. The
912	department may designate other subclassifications of property.
913	No assessment roll may be approved by the department which does
914	not show proper classifications.
915	(4)
916	(b)  The provisions of This subsection expires shall expire
917	and be void on the date specified in s. 290.016 for the
918	expiration of the Florida Enterprise Zone Act June 30, 2005.
919	Section 17.  Subsection (19) of section 196.012, Florida
920	Statutes, is amended to read:
921	196.012  Definitions.--For the purpose of this chapter, the
922	following terms are defined as follows, except where the context
923	clearly indicates otherwise:
924	(19)  "Enterprise zone" means an area designated as an
925	enterprise zone pursuant to s. 290.0065. This subsection expires
926	shall stand repealed on the date specified in s. 290.016 for the
927	expiration of the Florida Enterprise Zone Act December 31, 2005.
928	Section 18.  Subsection (7) of section 205.022, Florida
929	Statutes, is amended to read:
930	205.022  Definitions.--When used in this chapter, the
931	following terms and phrases shall have the meanings ascribed to
932	them in this section, except when the context clearly indicates
933	a different meaning:
934	(7)  "Enterprise zone" means an area designated as an
935	enterprise zone pursuant to s. 290.0065. This subsection expires
936	shall stand repealed on the date specified in s. 290.016 for the
937	expiration of the Florida Enterprise Zone Act December 31, 2005.
938	Section 19.  Subsection (6) of section 205.054, Florida
939	Statutes, is amended to read:
940	205.054  Occupational license tax; partial exemption for
941	engaging in business or occupation in enterprise zone.--
942	(6)  This section expires shall stand repealed on the date
943	specified in s. 290.016 for the expiration of the Florida
944	Enterprise Zone Act December 31, 2005; and no license shall be
945	issued with the exemption authorized in this section for any
946	period beginning on or after that date January 1, 2006.
947	Section 20.  Subsection (6) of section 212.02, Florida
948	Statutes, is amended to read:
949	212.02  Definitions.--The following terms and phrases when
950	used in this chapter have the meanings ascribed to them in this
951	section, except where the context clearly indicates a different
952	meaning:
953	(6)  "Enterprise zone" means an area of the state
954	designated pursuant to s. 290.0065. This subsection expires
955	shall expire and be void on the date specified in s. 290.016 for
956	the expiration of the Florida Enterprise Zone Act December 31,
957	2005.
958	Section 21.  Paragraphs (g), (h), and (q) of subsection (5)
959	and paragraph (g) of subsection (15) of section 212.08, Florida
960	Statutes, are amended to read:
961	212.08  Sales, rental, use, consumption, distribution, and
962	storage tax; specified exemptions.--The sale at retail, the
963	rental, the use, the consumption, the distribution, and the
964	storage to be used or consumed in this state of the following
965	are hereby specifically exempt from the tax imposed by this
966	chapter.
967	(5)  EXEMPTIONS; ACCOUNT OF USE.--
968	(g)  Building materials used in the rehabilitation of real
969	property located in an enterprise zone.--
970	1.  Building materials used in the rehabilitation of real
971	property located in an enterprise zone shall be exempt from the
972	tax imposed by this chapter upon an affirmative showing to the
973	satisfaction of the department that the items have been used for
974	the rehabilitation of real property located in an enterprise
975	zone. Except as provided in subparagraph 2., this exemption
976	inures to the owner, lessee, or lessor of the rehabilitated real
977	property located in an enterprise zone only through a refund of
978	previously paid taxes. To receive a refund pursuant to this
979	paragraph, the owner, lessee, or lessor of the rehabilitated
980	real property located in an enterprise zone must file an
981	application under oath with the governing body or enterprise
982	zone development agency having jurisdiction over the enterprise
983	zone where the business is located, as applicable, which
984	includes:
985	a.  The name and address of the person claiming the refund.
986	b.  An address and assessment roll parcel number of the
987	rehabilitated real property in an enterprise zone for which a
988	refund of previously paid taxes is being sought.
989	c.  A description of the improvements made to accomplish
990	the rehabilitation of the real property.
991	d.  A copy of the building permit issued for the
992	rehabilitation of the real property.
993	e.  A sworn statement, under the penalty of perjury, from
994	the general contractor licensed in this state with whom the
995	applicant contracted to make the improvements necessary to
996	accomplish the rehabilitation of the real property, which
997	statement lists the building materials used in the
998	rehabilitation of the real property, the actual cost of the
999	building materials, and the amount of sales tax paid in this
1000	state on the building materials. In the event that a general
1001	contractor has not been used, the applicant shall provide this
1002	information in a sworn statement, under the penalty of perjury.
1003	Copies of the invoices which evidence the purchase of the
1004	building materials used in such rehabilitation and the payment
1005	of sales tax on the building materials shall be attached to the
1006	sworn statement provided by the general contractor or by the
1007	applicant. Unless the actual cost of building materials used in
1008	the rehabilitation of real property and the payment of sales
1009	taxes due thereon is documented by a general contractor or by
1010	the applicant in this manner, the cost of such building
1011	materials shall be an amount equal to 40 percent of the increase
1012	in assessed value for ad valorem tax purposes.
1013	f.  The identifying number assigned pursuant to s. 290.0065
1014	to the enterprise zone in which the rehabilitated real property
1015	is located.
1016	g.  A certification by the local building code inspector
1017	that the improvements necessary to accomplish the rehabilitation
1018	of the real property are substantially completed.
1019	h.  Whether the business is a small business as defined by
1020	s. 288.703(1).
1021	i.  If applicable, the name and address of each permanent
1022	employee of the business, including, for each employee who is a
1023	resident of an enterprise zone, the identifying number assigned
1024	pursuant to s. 290.0065 to the enterprise zone in which the
1025	employee resides.
1026	2.  This exemption inures to a city, county, other
1027	governmental agency, or nonprofit community-based organization
1028	through a refund of previously paid taxes if the building
1029	materials used in the rehabilitation of real property located in
1030	an enterprise zone are paid for from the funds of a community
1031	development block grant, State Housing Initiatives Partnership
1032	Program, or similar grant or loan program. To receive a refund
1033	pursuant to this paragraph, a city, county, other governmental
1034	agency, or nonprofit community-based organization must file an
1035	application which includes the same information required to be
1036	provided in subparagraph 1. by an owner, lessee, or lessor of
1037	rehabilitated real property. In addition, the application must
1038	include a sworn statement signed by the chief executive officer
1039	of the city, county, other governmental agency, or nonprofit
1040	community-based organization seeking a refund which states that
1041	the building materials for which a refund is sought were paid
1042	for from the funds of a community development block grant, State
1043	Housing Initiatives Partnership Program, or similar grant or
1044	loan program.
1045	3.  Within 10 working days after receipt of an application,
1046	the governing body or enterprise zone development agency shall
1047	review the application to determine if it contains all the
1048	information required pursuant to subparagraph 1. or subparagraph
1049	2. and meets the criteria set out in this paragraph. The
1050	governing body or agency shall certify all applications that
1051	contain the information required pursuant to subparagraph 1. or
1052	subparagraph 2. and meet the criteria set out in this paragraph
1053	as eligible to receive a refund. If applicable, the governing
1054	body or agency shall also certify if 20 percent of the employees
1055	of the business are residents of an enterprise zone, excluding
1056	temporary and part-time employees. The certification shall be in
1057	writing, and a copy of the certification shall be transmitted to
1058	the executive director of the Department of Revenue. The
1059	applicant shall be responsible for forwarding a certified
1060	application to the department within the time specified in
1061	subparagraph 4.
1062	4.  An application for a refund pursuant to this paragraph
1063	must be submitted to the department within 6 months after the
1064	rehabilitation of the property is deemed to be substantially
1065	completed by the local building code inspector or by September 1
1066	within 90 days after the rehabilitated property is first subject
1067	to assessment.
1068	5.  The provisions of s. 212.095 do not apply to any refund
1069	application made pursuant to this paragraph. No more than one
1070	exemption through a refund of previously paid taxes for the
1071	rehabilitation of real property shall be permitted for any one
1072	parcel of real property. No refund shall be granted pursuant to
1073	this paragraph unless the amount to be refunded exceeds $500. No
1074	refund granted pursuant to this paragraph shall exceed the
1075	lesser of 97 percent of the Florida sales or use tax paid on the
1076	cost of the building materials used in the rehabilitation of the
1077	real property as determined pursuant to sub-subparagraph 1.e. or
1078	$5,000, or, if no less than 20 percent of the employees of the
1079	business are residents of an enterprise zone, excluding
1080	temporary and part-time employees, the amount of refund granted
1081	pursuant to this paragraph shall not exceed the lesser of 97
1082	percent of the sales tax paid on the cost of such building
1083	materials or $10,000. A refund approved pursuant to this
1084	paragraph shall be made within 30 days of formal approval by the
1085	department of the application for the refund.
1086	6.  The department shall adopt rules governing the manner
1087	and form of refund applications and may establish guidelines as
1088	to the requisites for an affirmative showing of qualification
1089	for exemption under this paragraph.
1090	7.  The department shall deduct an amount equal to 10
1091	percent of each refund granted under the provisions of this
1092	paragraph from the amount transferred into the Local Government
1093	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1094	for the county area in which the rehabilitated real property is
1095	located and shall transfer that amount to the General Revenue
1096	Fund.
1097	8.  For the purposes of the exemption provided in this
1098	paragraph:
1099	a.  "Building materials" means tangible personal property
1100	which becomes a component part of improvements to real property.
1101	b.  "Real property" has the same meaning as provided in s.
1102	192.001(12).
1103	c.  "Rehabilitation of real property" means the
1104	reconstruction, renovation, restoration, rehabilitation,
1105	construction, or expansion of improvements to real property.
1106	d.  "Substantially completed" has the same meaning as
1107	provided in s. 192.042(1).
1108	9.  The provisions of This paragraph expires shall expire
1109	and be void on the date specified in s. 290.016 for the
1110	expiration of the Florida Enterprise Zone Act December 31, 2005.
1111	(h)  Business property used in an enterprise zone.--
1112	1.  Business property purchased for use by businesses
1113	located in an enterprise zone which is subsequently used in an
1114	enterprise zone shall be exempt from the tax imposed by this
1115	chapter. This exemption inures to the business only through a
1116	refund of previously paid taxes. A refund shall be authorized
1117	upon an affirmative showing by the taxpayer to the satisfaction
1118	of the department that the requirements of this paragraph have
1119	been met.
1120	2.  To receive a refund, the business must file under oath
1121	with the governing body or enterprise zone development agency
1122	having jurisdiction over the enterprise zone where the business
1123	is located, as applicable, an application which includes:
1124	a.  The name and address of the business claiming the
1125	refund.
1126	b.  The identifying number assigned pursuant to s. 290.0065
1127	to the enterprise zone in which the business is located.
1128	c.  A specific description of the property for which a
1129	refund is sought, including its serial number or other permanent
1130	identification number.
1131	d.  The location of the property.
1132	e.  The sales invoice or other proof of purchase of the
1133	property, showing the amount of sales tax paid, the date of
1134	purchase, and the name and address of the sales tax dealer from
1135	whom the property was purchased.
1136	f.  Whether the business is a small business as defined by
1137	s. 288.703(1).
1138	g.  If applicable, the name and address of each permanent
1139	employee of the business, including, for each employee who is a
1140	resident of an enterprise zone, the identifying number assigned
1141	pursuant to s. 290.0065 to the enterprise zone in which the
1142	employee resides.
1143	3.  Within 10 working days after receipt of an application,
1144	the governing body or enterprise zone development agency shall
1145	review the application to determine if it contains all the
1146	information required pursuant to subparagraph 2. and meets the
1147	criteria set out in this paragraph. The governing body or agency
1148	shall certify all applications that contain the information
1149	required pursuant to subparagraph 2. and meet the criteria set
1150	out in this paragraph as eligible to receive a refund. If
1151	applicable, the governing body or agency shall also certify if
1152	20 percent of the employees of the business are residents of an
1153	enterprise zone, excluding temporary and part-time employees.
1154	The certification shall be in writing, and a copy of the
1155	certification shall be transmitted to the executive director of
1156	the Department of Revenue. The business shall be responsible for
1157	forwarding a certified application to the department within the
1158	time specified in subparagraph 4.
1159	4.  An application for a refund pursuant to this paragraph
1160	must be submitted to the department within 6 months after the
1161	tax is due on the business property that is purchased.
1162	5.  The provisions of s. 212.095 do not apply to any refund
1163	application made pursuant to this paragraph. The amount refunded
1164	on purchases of business property under this paragraph shall be
1165	the lesser of 97 percent of the sales tax paid on such business
1166	property or $5,000, or, if no less than 20 percent of the
1167	employees of the business are residents of an enterprise zone,
1168	excluding temporary and part-time employees, the amount refunded
1169	on purchases of business property under this paragraph shall be
1170	the lesser of 97 percent of the sales tax paid on such business
1171	property or $10,000. A refund approved pursuant to this
1172	paragraph shall be made within 30 days of formal approval by the
1173	department of the application for the refund. No refund shall be
1174	granted under this paragraph unless the amount to be refunded
1175	exceeds $100 in sales tax paid on purchases made within a 60-day
1176	time period.
1177	6.  The department shall adopt rules governing the manner
1178	and form of refund applications and may establish guidelines as
1179	to the requisites for an affirmative showing of qualification
1180	for exemption under this paragraph.
1181	7.  If the department determines that the business property
1182	is used outside an enterprise zone within 3 years from the date
1183	of purchase, the amount of taxes refunded to the business
1184	purchasing such business property shall immediately be due and
1185	payable to the department by the business, together with the
1186	appropriate interest and penalty, computed from the date of
1187	purchase, in the manner provided by this chapter.
1188	Notwithstanding this subparagraph, business property used
1189	exclusively in:
1190	a.  Licensed commercial fishing vessels,
1191	b.  Fishing guide boats, or
1192	c.  Ecotourism guide boats
1193
1194	that leave and return to a fixed location within an area
1195	designated under s. 370.28 are eligible for the exemption
1196	provided under this paragraph if all requirements of this
1197	paragraph are met. Such vessels and boats must be owned by a
1198	business that is eligible to receive the exemption provided
1199	under this paragraph. This exemption does not apply to the
1200	purchase of a vessel or boat.
1201	8.  The department shall deduct an amount equal to 10
1202	percent of each refund granted under the provisions of this
1203	paragraph from the amount transferred into the Local Government
1204	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1205	for the county area in which the business property is located
1206	and shall transfer that amount to the General Revenue Fund.
1207	9.  For the purposes of this exemption, "business property"
1208	means new or used property defined as "recovery property" in s.
1209	168(c) of the Internal Revenue Code of 1954, as amended, except:
1210	a.  Property classified as 3-year property under s.
1211	168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
1212	b.  Industrial machinery and equipment as defined in sub-
1213	subparagraph (b)6.a. and eligible for exemption under paragraph
1214	(b);
1215	c.  Building materials as defined in sub-subparagraph
1216	(g)8.a.; and
1217	d.  Business property having a sales price of under $500
1218	$5,000 per item unit.
1219	10.  The provisions of This paragraph expires shall expire
1220	and be void on the date specified in s. 290.016 for the
1221	expiration of the Florida Enterprise Zone Act December 31, 2005.
1222	(q)  Community contribution tax credit for donations.--
1223	1.  Authorization.--Beginning July 1, 2001, persons who are
1224	registered with the department under s. 212.18 to collect or
1225	remit sales or use tax and who make donations to eligible
1226	sponsors are eligible for tax credits against their state sales
1227	and use tax liabilities as provided in this paragraph:
1228	a.  The credit shall be computed as 50 percent of the
1229	person's approved annual community contribution;
1230	b.  The credit shall be granted as a refund against state
1231	sales and use taxes reported on returns and remitted in the 12
1232	months preceding the date of application to the department for
1233	the credit as required in sub-subparagraph 3.c. If the annual
1234	credit is not fully used through such refund because of
1235	insufficient tax payments during the applicable 12-month period,
1236	the unused amount may be included in an application for a refund
1237	made pursuant to sub-subparagraph 3.c. in subsequent years
1238	against the total tax payments made for such year. Carryover
1239	credits may be applied for a 3-year period without regard to any
1240	time limitation that would otherwise apply under s. 215.26;
1241	c.  No person shall receive more than $200,000 in annual
1242	tax credits for all approved community contributions made in any
1243	one year;
1244	d.  All proposals for the granting of the tax credit shall
1245	require the prior approval of the Office of Tourism, Trade, and
1246	Economic Development;
1247	e.  The total amount of tax credits which may be granted
1248	for all programs approved under this paragraph, s. 220.183, and
1249	s. 624.5105 is $10 million annually; and
1250	f.  A person who is eligible to receive the credit provided
1251	for in this paragraph, s. 220.183, or s. 624.5105 may receive
1252	the credit only under the one section of the person's choice.
1253	2.  Eligibility requirements.--
1254	a.  A community contribution by a person must be in the
1255	following form:
1256	(I)  Cash or other liquid assets;
1257	(II)  Real property;
1258	(III)  Goods or inventory; or
1259	(IV)  Other physical resources as identified by the Office
1260	of Tourism, Trade, and Economic Development.
1261	b.  All community contributions must be reserved
1262	exclusively for use in a project. As used in this sub-
1263	subparagraph, the term "project" means any activity undertaken
1264	by an eligible sponsor which is designed to construct, improve,
1265	or substantially rehabilitate housing that is affordable to low-
1266	income or very-low-income households as defined in s.
1267	420.9071(19) and (28); designed to provide commercial,
1268	industrial, or public resources and facilities; or designed to
1269	improve entrepreneurial and job-development opportunities for
1270	low-income persons. A project may be the investment necessary to
1271	increase access to high-speed broadband capability in rural
1272	communities with enterprise zones, including projects that
1273	result in improvements to communications assets that are owned
1274	by a business. A project may include the provision of museum
1275	educational programs and materials that are directly related to
1276	any project approved between January 1, 1996, and December 31,
1277	1999, and located in an enterprise zone as referenced in s.
1278	290.00675. This paragraph does not preclude projects that
1279	propose to construct or rehabilitate housing for low-income or
1280	very-low-income households on scattered sites. The Office of
1281	Tourism, Trade, and Economic Development may reserve up to 50
1282	percent of the available annual tax credits for housing for
1283	very-low-income households pursuant to s. 420.9071(28) for the
1284	first 6 months of the fiscal year. With respect to housing,
1285	contributions may be used to pay the following eligible low-
1286	income and very-low-income housing-related activities:
1287	(I)  Project development impact and management fees for
1288	low-income or very-low-income housing projects;
1289	(II)  Down payment and closing costs for eligible persons,
1290	as defined in s. 420.9071(19) and (28);
1291	(III)  Administrative costs, including housing counseling
1292	and marketing fees, not to exceed 10 percent of the community
1293	contribution, directly related to low-income or very-low-income
1294	projects; and
1295	(IV)  Removal of liens recorded against residential
1296	property by municipal, county, or special district local
1297	governments when satisfaction of the lien is a necessary
1298	precedent to the transfer of the property to an eligible person,
1299	as defined in s. 420.9071(19) and (28), for the purpose of
1300	promoting home ownership. Contributions for lien removal must be
1301	received from a nonrelated third party.
1302	c.  The project must be undertaken by an "eligible
1303	sponsor," which includes:
1304	(I)  A community action program;
1305	(II)  A nonprofit community-based development organization
1306	whose mission is the provision of housing for low-income or
1307	very-low-income households or increasing entrepreneurial and
1308	job-development opportunities for low-income persons;
1309	(III)  A neighborhood housing services corporation;
1310	(IV)  A local housing authority created under chapter 421;
1311	(V)  A community redevelopment agency created under s.
1312	163.356;
1313	(VI)  The Florida Industrial Development Corporation;
1314	(VII)  A historic preservation district agency or
1315	organization;
1316	(VIII)  A regional workforce board;
1317	(IX)  A direct-support organization as provided in s.
1318	1009.983;
1319	(X)  An enterprise zone development agency created under s.
1320	290.0056;
1321	(XI)  A community-based organization incorporated under
1322	chapter 617 which is recognized as educational, charitable, or
1323	scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
1324	and whose bylaws and articles of incorporation include
1325	affordable housing, economic development, or community
1326	development as the primary mission of the corporation;
1327	(XII)  Units of local government;
1328	(XIII)  Units of state government; or
1329	(XIV)  Any other agency that the Office of Tourism, Trade,
1330	and Economic Development designates by rule.
1331
1332	In no event may a contributing person have a financial interest
1333	in the eligible sponsor.
1334	d.  The project must be located in an area designated an
1335	enterprise zone or a Front Porch Florida Community pursuant to
1336	s. 20.18(6), unless the project increases access to high-speed
1337	broadband capability for rural communities with enterprise zones
1338	but is physically located outside the designated rural zone
1339	boundaries. Any project designed to construct or rehabilitate
1340	housing for low-income or very-low-income households as defined
1341	in s. 420.0971(19) and (28) is exempt from the area requirement
1342	of this sub-subparagraph.
1343	3.  Application requirements.--
1344	a.  Any eligible sponsor seeking to participate in this
1345	program must submit a proposal to the Office of Tourism, Trade,
1346	and Economic Development which sets forth the name of the
1347	sponsor, a description of the project, and the area in which the
1348	project is located, together with such supporting information as
1349	is prescribed by rule. The proposal must also contain a
1350	resolution from the local governmental unit in which the project
1351	is located certifying that the project is consistent with local
1352	plans and regulations.
1353	b.  Any person seeking to participate in this program must
1354	submit an application for tax credit to the Office of Tourism,
1355	Trade, and Economic Development which sets forth the name of the
1356	sponsor, a description of the project, and the type, value, and
1357	purpose of the contribution. The sponsor shall verify the terms
1358	of the application and indicate its receipt of the contribution,
1359	which verification must be in writing and accompany the
1360	application for tax credit. The person must submit a separate
1361	tax credit application to the office for each individual
1362	contribution that it makes to each individual project.
1363	c.  Any person who has received notification from the
1364	Office of Tourism, Trade, and Economic Development that a tax
1365	credit has been approved must apply to the department to receive
1366	the refund. Application must be made on the form prescribed for
1367	claiming refunds of sales and use taxes and be accompanied by a
1368	copy of the notification. A person may submit only one
1369	application for refund to the department within any 12-month
1370	period.
1371	4.  Administration.--
1372	a.  The Office of Tourism, Trade, and Economic Development
1373	may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
1374	to administer this paragraph, including rules for the approval
1375	or disapproval of proposals by a person.
1376	b.  The decision of the Office of Tourism, Trade, and
1377	Economic Development must be in writing, and, if approved, the
1378	notification shall state the maximum credit allowable to the
1379	person. Upon approval, the office shall transmit a copy of the
1380	decision to the Department of Revenue.
1381	c.  The Office of Tourism, Trade, and Economic Development
1382	shall periodically monitor all projects in a manner consistent
1383	with available resources to ensure that resources are used in
1384	accordance with this paragraph; however, each project must be
1385	reviewed at least once every 2 years.
1386	d.  The Office of Tourism, Trade, and Economic Development
1387	shall, in consultation with the Department of Community Affairs,
1388	the Florida Housing Finance Corporation, and the statewide and
1389	regional housing and financial intermediaries, market the
1390	availability of the community contribution tax credit program to
1391	community-based organizations.
1392	5.  Expiration.--This paragraph expires June 30, 2005;
1393	however, any accrued credit carryover that is unused on that
1394	date may be used until the expiration of the 3-year carryover
1395	period for such credit.
1396	(15)  ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.--
1397	(g)  This subsection expires shall expire and be void on
1398	the date specified in s. 290.016 for the expiration of the
1399	Florida Enterprise Zone Act December 31, 2005, except that:
1400	1.  Paragraph (d) shall not expire; and
1401	2.  Any qualified business which has been granted an
1402	exemption under this subsection prior to that date shall be
1403	allowed the full benefit of this exemption as if this subsection
1404	had not expired on that date.
1405	Section 22.  Subsections (1), (2), (3), (6), (10), (11),
1406	and (12) of section 212.096, Florida Statutes, are amended to
1407	read:
1408	212.096  Sales, rental, storage, use tax; enterprise zone
1409	jobs credit against sales tax.--
1410	(1)  For the purposes of the credit provided in this
1411	section:
1412	(a)  "Eligible business" means any sole proprietorship,
1413	firm, partnership, corporation, bank, savings association,
1414	estate, trust, business trust, receiver, syndicate, or other
1415	group or combination, or successor business, located in an
1416	enterprise zone. The business must demonstrate to the department
1417	that the total number of full-time jobs defined under paragraph
1418	(d) has increased from the average of the previous 12 months. A
1419	business that created a minimum of five new full-time jobs in an
1420	enterprise zone between July 1, 2000, and December 31, 2001, is
1421	also an eligible business for purposes of the credit provided
1422	beginning January 1, 2002. An eligible business does not include
1423	any business which has claimed the credit permitted under s.
1424	220.181 for any new business employee first beginning employment
1425	with the business after July 1, 1995.
1426	(b)  "Month" means either a calendar month or the time
1427	period from any day of any month to the corresponding day of the
1428	next succeeding month or, if there is no corresponding day in
1429	the next succeeding month, the last day of the succeeding month.
1430	(c)  "New employee" means a person residing in an
1431	enterprise zone or a participant in the welfare transition
1432	program who begins employment with an eligible business after
1433	July 1, 1995, and who has not been previously employed full time
1434	within the preceding 12 months by the eligible business, or a
1435	successor eligible business, claiming the credit allowed by this
1436	section.
1437	(d)  "Job Jobs" means a full-time position positions, as
1438	consistent with terms used by the Agency for Workforce
1439	Innovation and the United States Department of Labor for
1440	purposes of unemployment compensation tax administration and
1441	employment estimation resulting directly from a business
1442	operation in this state. This term These terms may not include a
1443	temporary construction job jobs involved with the construction
1444	of facilities or any job that has jobs that have previously been
1445	included in any application for tax credits under s. 220.181(1).
1446	The term "jobs" also includes employment of an employee leased
1447	from an employee leasing company licensed under chapter 468 if
1448	such employee has been continuously leased to the employer for
1449	an average of at least 36 hours per week for more than 6 months.
1450	(e)  "New job has been created" means that the total number
1451	of full-time jobs has increased in an enterprise zone from the
1452	average of the previous 12 months, as demonstrated to the
1453	department by a business located in the enterprise zone.
1454
1455	A person shall be deemed to be employed if the person performs
1456	duties in connection with the operations of the business on a
1457	regular, full-time basis, provided the person is performing such
1458	duties for an average of at least 36 hours per week each month.
1459	The person must be performing such duties at a business site
1460	located in the enterprise zone.
1461	(2)(a)  It is the legislative intent to encourage the
1462	provision of meaningful employment opportunities which will
1463	improve the quality of life of those employed and to encourage
1464	economic expansion of enterprise zones and the state. Therefore,
1465	beginning January 1, 2002, Upon an affirmative showing by an
1466	eligible business to the satisfaction of the department that the
1467	requirements of this section have been met, the business shall
1468	be allowed a credit against the tax remitted under this chapter.
1469	(b)  The credit shall be computed as 20 percent of the
1470	actual monthly wages paid in this state to each new employee
1471	hired when a new job has been created, unless the business is
1472	located within a rural enterprise zone pursuant to s.
1473	290.004(6)(8), in which case the credit shall be 30 percent of
1474	the actual monthly wages paid. If no less than 20 percent of the
1475	employees of the business are residents of an enterprise zone,
1476	excluding temporary and part-time employees, the credit shall be
1477	computed as 30 percent of the actual monthly wages paid in this
1478	state to each new employee hired when a new job has been
1479	created, unless the business is located within a rural
1480	enterprise zone, in which case the credit shall be 45 percent of
1481	the actual monthly wages paid. If the new employee hired when a
1482	new job is created is a participant in the welfare transition
1483	program, the following credit shall be a percent of the actual
1484	monthly wages paid: 40 percent for $4 above the hourly federal
1485	minimum wage rate; 41 percent for $5 above the hourly federal
1486	minimum wage rate; 42 percent for $6 above the hourly federal
1487	minimum wage rate; 43 percent for $7 above the hourly federal
1488	minimum wage rate; and 44 percent for $8 above the hourly
1489	federal minimum wage rate. For purposes of this paragraph,
1490	monthly wages shall be computed as one-twelfth of the expected
1491	annual wages paid to such employee. The amount paid as wages to
1492	a new employee is the compensation paid to such employee that is
1493	subject to unemployment tax. The credit shall be allowed for up
1494	to 24 consecutive months, beginning with the first tax return
1495	due pursuant to s. 212.11 after approval by the department.
1496	(3)  In order to claim this credit, an eligible business
1497	must file under oath with the governing body or enterprise zone
1498	development agency having jurisdiction over the enterprise zone
1499	where the business is located, as applicable, a statement which
1500	includes:
1501	(a)  For each new employee for whom this credit is claimed,
1502	the employee's name and place of residence, including the
1503	identifying number assigned pursuant to s. 290.0065 to the
1504	enterprise zone in which the employee resides if the new
1505	employee is a person residing in an enterprise zone, and, if
1506	applicable, documentation that the employee is a welfare
1507	transition program participant.
1508	(b)  If applicable, the name and address of each permanent
1509	employee of the business, including, for each employee who is a
1510	resident of an enterprise zone, the identifying number assigned
1511	pursuant to s. 290.0065 to the enterprise zone in which the
1512	employee resides.
1513	(c)  The name and address of the eligible business.
1514	(d)  The starting salary or hourly wages paid to the new
1515	employee.
1516	(e)  Demonstration to the department that the total number
1517	of full-time jobs defined under paragraph (1)(d) has increased
1518	in an enterprise zone from the average of the previous 12
1519	months.
1520	(e)(f)  The identifying number assigned pursuant to s.
1521	290.0065 to the enterprise zone in which the business is
1522	located.
1523	(f)(g)  Whether the business is a small business as defined
1524	by s. 288.703(1).
1525	(g)(h)  Within 10 working days after receipt of an
1526	application, the governing body or enterprise zone development
1527	agency shall review the application to determine if it contains
1528	all the information required pursuant to this subsection and
1529	meets the criteria set out in this section. The governing body
1530	or agency shall certify all applications that contain the
1531	information required pursuant to this subsection and meet the
1532	criteria set out in this section as eligible to receive a
1533	credit. If applicable, the governing body or agency shall also
1534	certify if 20 percent of the employees of the business are
1535	residents of an enterprise zone, excluding temporary and part-
1536	time employees. The certification shall be in writing, and a
1537	copy of the certification shall be transmitted to the executive
1538	director of the Department of Revenue. The business shall be
1539	responsible for forwarding a certified application to the
1540	department within the time specified in paragraph (h)(i).
1541	(h)(i)  All applications for a credit pursuant to this
1542	section must be submitted to the department within 6 months
1543	after the new employee is hired, except applications for credit
1544	for leased employees. Applications for credit for leased
1545	employees must be submitted to the department within 7 months
1546	after the employee is leased.
1547	(6)  The credit provided in this section does not apply:
1548	(a)  For any new employee who is an owner, partner, or
1549	majority stockholder of an eligible business.
1550	(b)  For any new employee who is employed for any period
1551	less than 3 calendar months.
1552	(10)  It shall be the responsibility of each business to
1553	affirmatively demonstrate to the satisfaction of the department
1554	that it meets the requirements of this section.
1555	(10)(11)  Any person who fraudulently claims this credit is
1556	liable for repayment of the credit plus a mandatory penalty of
1557	100 percent of the credit plus interest at the rate provided in
1558	this chapter, and such person is guilty of a misdemeanor of the
1559	second degree, punishable as provided in s. 775.082 or s.
1560	775.083.
1561	(11)(12)  The provisions of This section, except for
1562	subsection (10)(11), expires on the date specified in s. 290.016
1563	for the expiration of the Florida Enterprise Zone Act expire
1564	December 31, 2005.
1565	Section 23.  Paragraph (c) of subsection (6) and paragraph
1566	(c) of subsection (7) of section 220.02, Florida Statutes, are
1567	amended to read:
1568	220.02  Legislative intent.--
1569	(6)
1570	(c)  The provisions of This subsection expires on the date
1571	specified in s. 290.016 for the expiration of the Florida
1572	Enterprise Zone Act shall expire and be void on June 30, 2005.
1573	(7)
1574	(c)  The provisions of This subsection expires on the date
1575	specified in s. 290.016 for the expiration of the Florida
1576	Enterprise Zone Act shall expire and be void on June 30, 2005.
1577	Section 24.  Paragraphs (a), (c), (d), (i), (j), (k), (o),
1578	(p), (q), (t), (u), (ff), and (gg) of subsection (1) of section
1579	220.03, Florida Statutes, are amended to read:
1580	220.03  Definitions.--
1581	(1)  SPECIFIC TERMS.--When used in this code, and when not
1582	otherwise distinctly expressed or manifestly incompatible with
1583	the intent thereof, the following terms shall have the following
1584	meanings:
1585	(a)  "Ad valorem taxes paid" means 96 percent of property
1586	taxes levied for operating purposes and does not include
1587	interest, penalties, or discounts foregone. In addition, the
1588	term "ad valorem taxes paid," for purposes of the credit in s.
1589	220.182, means the ad valorem tax paid on new or additional real
1590	or personal property acquired to establish a new business or
1591	facilitate a business expansion, including pollution and waste
1592	control facilities, or any part thereof, and including one or
1593	more buildings or other structures, machinery, fixtures, and
1594	equipment. The provisions of This paragraph expires on the date
1595	specified in s. 290.016 for the expiration of the Florida
1596	Enterprise Zone Act shall expire and be void on June 30, 2005.
1597	(c)  "Business" or "business firm" means any business
1598	entity authorized to do business in this state as defined in
1599	paragraph (e), and any bank or savings and loan association as
1600	defined in s. 220.62, subject to the tax imposed by the
1601	provisions of this chapter. The provisions of This paragraph
1602	expires on the date specified in s. 290.016 for the expiration
1603	of the Florida Enterprise Zone Act shall expire and be void on
1604	June 30, 2005.
1605	(d)  "Community contribution" means the grant by a business
1606	firm of any of the following items:
1607	1.  Cash or other liquid assets.
1608	2.  Real property.
1609	3.  Goods or inventory.
1610	4.  Other physical resources as identified by the
1611	department.
1612
1613	The provisions of This paragraph expires on the date specified
1614	in s. 290.016 for the expiration of the Florida Enterprise Zone
1615	Act shall expire and be void on June 30, 2005.
1616	(i)  "Emergency," as used in s. 220.02 and in paragraph (u)
1617	of this subsection, means occurrence of widespread or severe
1618	damage, injury, or loss of life or property proclaimed pursuant
1619	to s. 14.022 or declared pursuant to s. 252.36. The provisions
1620	of This paragraph expires on the date specified in s. 290.016
1621	for the expiration of the Florida Enterprise Zone Act shall
1622	expire and be void on June 30, 2005.
1623	(j)  "Enterprise zone" means an area in the state
1624	designated pursuant to s. 290.0065. The provisions of This
1625	paragraph expires on the date specified in s. 290.016 for the
1626	expiration of the Florida Enterprise Zone Act shall expire and
1627	be void on June 30, 2005.
1628	(k)  "Expansion of an existing business," for the purposes
1629	of the enterprise zone property tax credit, means any business
1630	entity authorized to do business in this state as defined in
1631	paragraph (e), and any bank or savings and loan association as
1632	defined in s. 220.62, subject to the tax imposed by the
1633	provisions of this chapter, located in an enterprise zone, which
1634	expands by or through additions to real and personal property
1635	and which establishes five or more new jobs to employ five or
1636	more additional full-time employees at such location. The
1637	provisions of This paragraph expires on the date specified in s.
1638	290.016 for the expiration of the Florida Enterprise Zone Act
1639	shall expire and be void on June 30, 2005.
1640	(o)  "Local government" means any county or incorporated
1641	municipality in the state. The provisions of This paragraph
1642	expires on the date specified in s. 290.016 for the expiration
1643	of the Florida Enterprise Zone Act shall expire and be void on
1644	June 30, 2005.
1645	(p)  "New business," for the purposes of the enterprise
1646	zone property tax credit, means any business entity authorized
1647	to do business in this state as defined in paragraph (e), or any
1648	bank or savings and loan association as defined in s. 220.62,
1649	subject to the tax imposed by the provisions of this chapter,
1650	first beginning operations on a site located in an enterprise
1651	zone and clearly separate from any other commercial or
1652	industrial operations owned by the same entity, bank, or savings
1653	and loan association and which establishes five or more new jobs
1654	to employ five or more additional full-time employees at such
1655	location. The provisions of This paragraph expires on the date
1656	specified in s. 290.016 for the expiration of the Florida
1657	Enterprise Zone Act shall expire and be void on June 30, 2005.
1658	(q)  "New employee," for the purposes of the enterprise
1659	zone jobs credit, means a person residing in an enterprise zone
1660	or a participant in the welfare transition program who is
1661	employed at a business located in an enterprise zone who begins
1662	employment in the operations of the business after July 1, 1995,
1663	and who has not been previously employed full time within the
1664	preceding 12 months by the business or a successor business
1665	claiming the credit pursuant to s. 220.181. A person shall be
1666	deemed to be employed by such a business if the person performs
1667	duties in connection with the operations of the business on a
1668	full-time basis, provided she or he is performing such duties
1669	for an average of at least 36 hours per week each month. The
1670	person must be performing such duties at a business site located
1671	in an enterprise zone. The provisions of This paragraph expires
1672	on the date specified in s. 290.016 for the expiration of the
1673	Florida Enterprise Zone Act shall expire and be void on June 30,
1674	2005.
1675	(t)  "Project" means any activity undertaken by an eligible
1676	sponsor, as defined in s. 220.183(2)(c), which is designed to
1677	construct, improve, or substantially rehabilitate housing that
1678	is affordable to low-income or very-low-income households as
1679	defined in s. 420.9071(19) and (28); designed to provide
1680	commercial, industrial, or public resources and facilities; or
1681	designed to improve entrepreneurial and job-development
1682	opportunities for low-income persons. A project may be the
1683	investment necessary to increase access to high-speed broadband
1684	capability in rural communities with enterprise zones, including
1685	projects that result in improvements to communications assets
1686	that are owned by a business. A project may include the
1687	provision of museum educational programs and materials that are
1688	directly related to any project approved between January 1,
1689	1996, and December 31, 1999, and located in an enterprise zone
1690	as referenced in s. 290.00675. This paragraph does not preclude
1691	projects that propose to construct or rehabilitate low-income or
1692	very-low-income housing on scattered sites. The Office of
1693	Tourism, Trade, and Economic Development may reserve up to 50
1694	percent of the available annual tax credits under s. 220.181 for
1695	housing for very-low-income households pursuant to s.
1696	420.9071(28) for the first 6 months of the fiscal year. With
1697	respect to housing, contributions may be used to pay the
1698	following eligible project-related activities:
1699	1.  Project development, impact, and management fees for
1700	low-income or very-low-income housing projects;
1701	2.  Down payment and closing costs for eligible persons, as
1702	defined in s. 420.9071(19) and (28);
1703	3.  Administrative costs, including housing counseling and
1704	marketing fees, not to exceed 10 percent of the community
1705	contribution, directly related to low-income or very-low-income
1706	projects; and
1707	4.  Removal of liens recorded against residential property
1708	by municipal, county, or special-district local governments when
1709	satisfaction of the lien is a necessary precedent to the
1710	transfer of the property to an eligible person, as defined in s.
1711	420.9071(19) and (28), for the purpose of promoting home
1712	ownership. Contributions for lien removal must be received from
1713	a nonrelated third party.
1714
1715	The provisions of This paragraph expires on the date specified
1716	in s. 290.016 for the expiration of the Florida Enterprise Zone
1717	Act shall expire and be void on June 30, 2005.
1718	(u)  "Rebuilding of an existing business" means replacement
1719	or restoration of real or tangible property destroyed or damaged
1720	in an emergency, as defined in paragraph (i), after July 1,
1721	1995, in an enterprise zone, by a business entity authorized to
1722	do business in this state as defined in paragraph (e), or a bank
1723	or savings and loan association as defined in s. 220.62, subject
1724	to the tax imposed by the provisions of this chapter, located in
1725	the enterprise zone. The provisions of This paragraph expires on
1726	the date specified in s. 290.016 for the expiration of the
1727	Florida Enterprise Zone Act shall expire and be void on June 30,
1728	2005.
1729	(ff)  "New job has been created" means that the total
1730	number of full-time jobs has increased in an enterprise zone
1731	from the average of the previous 12 months, as demonstrated to
1732	the department by a business located in the enterprise zone.
1733	(ff)(gg)  "Job Jobs" means a full-time position positions,
1734	as consistent with terms used by the Agency for Workforce
1735	Innovation and the United States Department of Labor for
1736	purposes of unemployment compensation tax administration and
1737	employment estimation resulting directly from business
1738	operations in this state. The term These terms may not include a
1739	temporary construction job jobs involved with the construction
1740	of facilities or any job jobs that has have previously been
1741	included in any application for tax credits under s. 212.096.
1742	The term "jobs" also includes employment of an employee leased
1743	from an employee leasing company licensed under chapter 468 if
1744	the employee has been continuously leased to the employer for an
1745	average of at least 36 hours per week for more than 6 months.
1746	Section 25.  Subsections (1) and (9) of section 220.181,
1747	Florida Statutes, are amended to read:
1748	220.181  Enterprise zone jobs credit.--
1749	(1)(a)  Upon an affirmative showing by an eligible business
1750	to the satisfaction of the department that the requirements of
1751	this section have been met, the business Beginning January 1,
1752	2002, there shall be allowed a credit against the tax imposed by
1753	this chapter to any business located in an enterprise zone which
1754	demonstrates to the department that the total number of full-
1755	time jobs has increased from the average of the previous 12
1756	months. A business that created a minimum of five new full-time
1757	jobs in an enterprise zone between July 1, 2000, and December
1758	31, 2001, may also be eligible to claim the credit for eligible
1759	employees under the provisions that took effect January 1, 2002.
1760	The credit shall be computed as 20 percent of the actual monthly
1761	wages paid in this state to each new employee hired when a new
1762	job has been created, as defined under s. 220.03(1)(ff), unless
1763	the business is located in a rural enterprise zone, pursuant to
1764	s. 290.004(6)(8), in which case the credit shall be 30 percent
1765	of the actual monthly wages paid. If no less than 20 percent of
1766	the employees of the business are residents of an enterprise
1767	zone, excluding temporary and part-time employees, the credit
1768	shall be computed as 30 percent of the actual monthly wages paid
1769	in this state to each new employee hired when a new job has been
1770	created, unless the business is located in a rural enterprise
1771	zone, in which case the credit shall be 45 percent of the actual
1772	monthly wages paid, for a period of up to 24 consecutive months.
1773	If the new employee hired when a new job is created is a
1774	participant in the welfare transition program, the following
1775	credit shall be a percent of the actual monthly wages paid: 40
1776	percent for $4 above the hourly federal minimum wage rate; 41
1777	percent for $5 above the hourly federal minimum wage rate; 42
1778	percent for $6 above the hourly federal minimum wage rate; 43
1779	percent for $7 above the hourly federal minimum wage rate; and
1780	44 percent for $8 above the hourly federal minimum wage rate.
1781	(b)  This credit applies only with respect to wages subject
1782	to unemployment tax. The credit provided in this section and
1783	does not apply:
1784	1.  For any new employee who is an owner, partner, or
1785	majority stockholder of an eligible business.
1786	2.  For any new employee who is employed for any period
1787	less than 3 full months.
1788	(c)  If this credit is not fully used in any one year, the
1789	unused amount may be carried forward for a period not to exceed
1790	5 years. The carryover credit may be used in a subsequent year
1791	when the tax imposed by this chapter for such year exceeds the
1792	credit for such year after applying the other credits and unused
1793	credit carryovers in the order provided in s. 220.02(8).
1794	(9)  The provisions of This section, except paragraph
1795	(1)(c) and subsection (8), expires on the date specified in s.
1796	290.016 for the expiration of the Florida Enterprise Zone Act
1797	shall expire and be void on June 30, 2005, and a no business may
1798	not shall be allowed to begin claiming the such enterprise zone
1799	jobs credit after that date; however, the expiration of this
1800	section does shall not affect the operation of any credit for
1801	which a business has qualified under this section before that
1802	date prior to June 30, 2005, or any carryforward of unused
1803	credit amounts as provided in paragraph (1)(c).
1804	Section 26.  Subsection (14) of section 220.182, Florida
1805	Statutes, is amended to read:
1806	220.182  Enterprise zone property tax credit.--
1807	(14)  The provisions of This section expires on the date
1808	specified in s. 290.016 for the expiration of the Florida
1809	Enterprise Zone Act shall expire and be void on June 30, 2005,
1810	and a no business may not shall be allowed to begin claiming the
1811	such enterprise zone property tax credit after that date;
1812	however, the expiration of this section does shall not affect
1813	the operation of any credit for which a business has qualified
1814	under this section before that date prior to June 30, 2005, or
1815	any carryforward of unused credit amounts as provided in
1816	paragraph (1)(b).
1817	Section 27.  Paragraph (c) of subsection (5) of section
1818	288.1175, Florida Statutes, is amended to read:
1819	288.1175  Agriculture education and promotion facility.--
1820	(5)  The department shall competitively evaluate
1821	applications for funding of an agriculture education and
1822	promotion facility. If the number of applicants exceeds three,
1823	the department shall rank the applications based upon criteria
1824	developed by the department, with priority given in descending
1825	order to the following items:
1826	(c)  The location of the facility in a brownfield site as
1827	defined in s. 376.79(3), a rural enterprise zone as defined in
1828	s. 290.004(6)(8), an agriculturally depressed area as defined in
1829	s. 570.242(1), a redevelopment area established pursuant to s.
1830	373.461(5)(g), or a county that has lost its agricultural land
1831	to environmental restoration projects.
1832	Section 28.  Subsection (2) of section 370.28, Florida
1833	Statutes, is amended to read:
1834	370.28  Enterprise zone designation; communities adversely
1835	impacted by net limitations.--
1836	(2)(a)  Such communities having a population of fewer less
1837	than 7,500 persons and such communities in rural and coastal
1838	counties with a county population of fewer less than 25,000 may
1839	apply to the Office of Tourism, Trade, and Economic Development
1840	by August 15, 1996, for the designation of an area as an
1841	enterprise zone. The community must comply with the requirements
1842	of s. 290.0055, except that, for a community having a total
1843	population of 7,500 persons or more but fewer less than 20,000
1844	persons, the selected area may shall not exceed 5 square miles.
1845	Notwithstanding the provisions of s. 290.0065, limiting the
1846	total number of enterprise zones designated and the number of
1847	enterprise zones within a population category, the Office of
1848	Tourism, Trade, and Economic Development may designate an
1849	enterprise zone in eight of the identified communities. The
1850	governing body having jurisdiction over such area shall create
1851	an enterprise zone development agency pursuant to s. 290.0056
1852	and submit a strategic plan pursuant to s. 290.0057. Enterprise
1853	zones designated pursuant to this section shall be effective
1854	January 1, 1997. Any enterprise zone designated under this
1855	paragraph having an effective date on or before January 1, 2005,
1856	shall continue to exist until, and shall terminate December 31,
1857	2005, but shall cease to exist on December 31, 2005. Any
1858	enterprise zone redesignated on or after January 1, 2006, must
1859	do so in accordance with the Florida Enterprise Zone Act.
1860	(b)  Notwithstanding any provisions of this section to the
1861	contrary, communities in coastal counties with a county
1862	population greater than 20,000, which can demonstrate that the
1863	community has historically been a fishing community and has
1864	therefore had a direct adverse impact from the adoption of the
1865	constitutional amendment limiting the use of nets, shall also be
1866	eligible to apply for designation of an area as an enterprise
1867	zone. The community must comply with the requirements of s.
1868	290.0055, except s. 290.0055(3). Such communities shall apply to
1869	the Office of Tourism, Trade, and Economic Development by August
1870	15, 1996. The office may designate one enterprise zone under
1871	this paragraph, which shall be effective January 1, 1997, and
1872	which shall be in addition to the eight zones authorized under
1873	paragraph (a). Any enterprise zone designated under this
1874	paragraph having an effective date on or before January 1, 2005,
1875	shall continue to exist until December 31, 2005, but shall cease
1876	to exist on that date. Any enterprise zone redesignated on or
1877	after January 1, 2006, must do so in accordance with the Florida
1878	Enterprise Zone Act. Such enterprise zone shall terminate
1879	December 31, 2005. The governing body having jurisdiction over
1880	such area shall create an enterprise zone development agency
1881	pursuant to s. 290.0056 and submit a strategic plan pursuant to
1882	s. 290.0057.
1883	Section 29.  Sections 290.00555, 290.0067, 290.00675,
1884	290.00676, 290.00678, 290.00679, 290.0068, 290.00685, 290.00686,
1885	290.00687, 290.00688, 290.00689, 290.0069, 290.00691, 290.00692,
1886	290.00693, 290.00694, 290.00695, 290.00696, 290.00697,
1887	290.00698, 290.00699, 290.00701, 290.00702, 290.00703,
1888	290.00704, 290.00705, 290.00706, 290.00707, 290.00708,
1889	290.00709, 290.009, and 290.015, Florida Statutes, are repealed.
1890	Section 30.  This act shall take effect July 1, 2005.

CODING: Words stricken are deletions; words underlined are additions.