HB 1725

1
A bill to be entitled
2An act relating to the Florida Enterprise Zone Act;
3amending s. 290.001, F.S.; revising the name of the act;
4amending s. 290.004, F.S.; deleting obsolete definitions;
5amending s. 290.0055, F.S.; revising procedures for
6counties or municipalities to nominate an area for
7designation as a new enterprise zone; deleting obsolete
8provisions; removing the authority for certain counties to
9nominate more than one enterprise zone; revising criteria
10for eligibility of an area for nomination by certain local
11governments for designation as an enterprise zone;
12revising procedures and requirements for amending
13enterprise zone boundaries; amending s. 290.0056, F.S.;
14deleting a requirement that a governing body appoint the
15board of an enterprise zone development agency by
16ordinance; revising requirements for making such
17appointments; deleting a requirement that a certificate of
18appointment of a board member be filed with the clerk of
19the county or municipality; deleting the requirement that
20an annual report by a board be published and available for
21inspection in the office of the municipal or county clerk;
22revising the powers and responsibilities of an enterprise
23zone development agency; providing additional
24responsibilities; revising certain reporting requirements;
25amending s. 290.0057, F.S.; specifying application of
26enterprise zone development plan requirements only to
27designations of new enterprise zones; amending s.
28290.0058, F.S.; updating obsolete references; revising
29requirements for determining pervasive poverty in an area
30nominated as a rural enterprise zone; providing an
31exception for areas nominated for designation as a rural
32enterprise zone; amending s. 290.0065, F.S.; establishing
33the maximum number of enterprise zones allowed, subject to
34any new zones authorized by the Legislature; revising the
35procedure for designating a new enterprise zone if an
36existing zone is not redesignated; deleting a requirement
37that an application for designation as an enterprise zone
38be categorized by population; deleting obsolete
39provisions; authorizing the office to redesignate
40enterprise zones having an effective date on or before
41January 1, 2005; providing requirements and procedures;
42authorizing a governing body to request enterprise zone
43boundary changes; requiring the office to determine, in
44consultation with Enterprise Florida, Inc., the merits of
45enterprise zone redesignations; providing criteria;
46providing for an enterprise zone redesignation approval
47procedure; prohibiting an entity having jurisdiction over
48an area denied redesignation as an enterprise zone from
49reapplying for redesignation for 1 year; providing a
50redesignation procedure for zones authorized in
51conjunction with certain federal acts; providing
52requirements for an application for redesignation;
53deleting obsolete provisions; amending s. 290.0066, F.S.;
54providing that failure to make progress or failure to
55comply with measurable goals may be considered as grounds
56for revocation of an enterprise zone designation; amending
57s. 290.012, F.S.; providing a transition date that
58provides for a zone having an effective date on or before
59January 1, 2005, to continue to exist until December 21,
602005, and to expire on that date; requiring any zone
61designated or redesignated after January 1, 2006, to be
62designated or redesignated in accordance with the Florida
63Enterprise Zone Act; amending s. 290.014, F.S., to
64conform; amending s. 290.016, F.S.; delaying the repeal of
65the Florida Enterprise Zone Act; amending s. 163.345,
66F.S., to conform; amending ss. 166.231, 193.077, 193.085,
67195.073, 196.012, 205.022, 205.054, and 212.02, F.S.;
68extending expiration dates with respect to various tax
69exemptions to conform provisions to changes made by the
70act; amending s. 212.08, F.S.; revising the procedures for
71applying for a tax exemption on building materials used to
72rehabilitate property located in an enterprise zone;
73deleting a limitation on claiming exemptions through a
74refund of previously paid taxes; extending an expiration
75date for the exemption; lowering the purchase threshold
76for an exemption for business property used in an
77enterprise zone from $5,000 per unit to $500 per item;
78extending an expiration date for the exemption; deleting
79obsolete provisions governing the community contribution
80tax credit for donations, to conform; extending the
81expiration date of the tax credit for electrical energy
82used in an enterprise zone, to conform; amending s.
83212.096, F.S.; revising definitions for purposes of the
84enterprise zone jobs tax credit against sales tax;
85revising eligibility criteria for the credit; extending
86the expiration date for the enterprise zone jobs tax
87credit, to conform; amending ss. 220.02 and 220.03, F.S.;
88extending the expiration date of the enterprise zone jobs
89tax credit against corporate income tax to conform to
90changes made by the act; revising definitions to extend
91the expiration date of the credit to conform; amending s.
92220.181, F.S.; revising criteria and requirements to
93qualify for the enterprise zone jobs tax credit against
94corporate income tax; extending the expiration date of the
95tax credit, to conform; amending s. 220.182, F.S.;
96extending the expiration date of the enterprise zone
97property tax credit, to conform; amending s. 288.1175,
98F.S., to conform,; amending s. 370.28, F.S.; providing
99that an enterprise zone having an effective date on or
100before January 1, 2005, shall continue to exist until
101December 21, 2005, and shall expire on that date;
102requiring that an enterprise zone in a community affected
103by net limitations which is redesignated after January 1,
1042006, do so in accordance with the Florida Enterprise Zone
105Act; repealing s. 290.00555, F.S., relating to the
106designation of a satellite enterprise zone; repealing s.
107290.0067, F.S., relating to an enterprise zone in Lake
108Apopka; repealing s. 290.00675, F.S., relating to a
109boundary amendment for the City of Brooksville in Hernando
110County; repealing s. 290.00676, F.S., relating to an
111amendment of certain rural enterprise zone boundaries;
112repealing s. 290.00678, F.S., relating to a designation of
113rural champion communities as enterprise zones; repealing
114s. 290.00679, F.S., relating to amendments to certain
115rural enterprise zone boundaries; repealing s. 290.0068,
116F.S., relating to the designation of an enterprise zone
117encompassing a brownfield pilot project; repealing s.
118290.00685, F.S., relating to an application to amend
119boundaries of an enterprise zone containing a brownfield
120pilot project; repealing s. 290.00686, F.S., relating to
121the designation of enterprise zones in Brevard County and
122the City of Cocoa; repealing s. 290.00687, F.S., relating
123to the designation of an enterprise zone in Pensacola;
124repealing s. 290.00688, F.S., relating to the designation
125of an enterprise zone in Leon County; repealing s.
126290.00689, F.S., relating to the designation of a pilot
127project in an enterprise zone; repealing s. 290.0069,
128F.S., relating to the designation of an enterprise zone in
129Liberty County; repealing s. 290.00691, F.S., relating to
130the designation of an enterprise zone in Columbia County
131and Lake City; repealing s. 290.00692, F.S., relating to
132the designation of an enterprise zone in Suwannee County
133and Live Oak; repealing s. 290.00693, F.S., relating to
134the designation of an enterprise zone in Gadsden County;
135repealing s. 290.00694, F.S., relating to the designation
136of an enterprise zone in Sarasota County and Sarasota;
137repealing s. 290.00695, F.S., relating to the designation
138of enterprise zones in Hernando County and Brooksville;
139repealing s. 290.00696, F.S., relating to the designation
140of an enterprise zone in Holmes County; repealing s.
141290.00697, F.S., relating to the designation of an
142enterprise zone in Calhoun County; repealing s. 290.00698,
143F.S., relating to the designation of an enterprise zone in
144Okaloosa County; repealing s. 290.00699, F.S., relating to
145the designation of an enterprise zone in Hillsborough
146County; repealing s. 290.00701, F.S., relating to the
147designation of an enterprise zone in Escambia County;
148repealing s. 290.00702, F.S., relating to the designation
149of enterprise zones in Osceola County and the City of
150Kissimmee; repealing s. 290.00703, F.S., relating to the
151designation of an enterprise zone in South Daytona;
152repealing s. 290.00704, F.S., relating to the designation
153of an enterprise zone in Lake Wales; repealing s.
154290.00705, F.S., relating to the designation of an
155enterprise zone in Walton County; repealing s. 290.00706,
156F.S., relating to the designation of enterprise zones in
157Miami-Dade County and the City of West Miami; repealing s.
158290.00707, F.S., relating to the designation of an
159enterprise zone in Hialeah; repealing s. 290.00708, F.S.,
160relating to a boundary amendment in an enterprise zone
161within a consolidated government; repealing s. 290.00709,
162F.S., relating to a boundary amendment in an enterprise
163zone within an inland county; repealing s. 290.009, F.S.,
164relating to the Enterprise Zone Interagency Coordinating
165Council; repealing s. 290.015, F.S., relating to an
166evaluation and review of the enterprise zone program;
167providing an effective date.
168
169Be It Enacted by the Legislature of the State of Florida:
170
171     Section 1.  Section 290.001, Florida Statutes, is amended
172to read:
173     290.001  Florida Enterprise Zone Act of 1994; popular name
174short 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
177to read:
178     290.004  Definitions relating to Florida Enterprise Zone
179Act.--As used in ss. 290.001-290.016:
180     (1)  "Community investment corporation" means a black
181business investment corporation, a certified development
182corporation, a small business investment corporation, or other
183similar entity incorporated under Florida law that has limited
184its investment policy to making investments solely in minority
185business enterprises.
186     (2)  "Department" means the Department of Commerce.
187     (2)(3)  "Director" means the director of the Office of
188Tourism, Trade, and Economic Development.
189     (3)(4)  "Governing body" means the council or other
190legislative body charged with governing the county or
191municipality.
192     (5)  "Interagency coordinating council" means the
193Enterprise Zone Interagency Coordinating Council created
194pursuant to s. 290.009.
195     (4)(6)  "Minority business enterprise" has the same meaning
196as in s. 288.703.
197     (5)(7)  "Office" means the Office of Tourism, Trade, and
198Economic Development.
199     (6)(8)  "Rural enterprise zone" means an enterprise zone
200that is nominated by a county having a population of 75,000 or
201fewer, or a county having a population of 100,000 or fewer which
202is contiguous to a county having a population of 75,000 or
203fewer, or by a municipality in such a county, or by such a
204county and one or more municipalities. An enterprise zone
205designated in accordance with s. 290.0065(5)(b) or s. 370.28 is
206considered 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.
209288.703.
210     Section 3.  Subsections (1), (3), (4), (6), and (7) of
211section 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
214designation of a new enterprise zone, any county or
215municipality, or a county and one or more municipalities
216together, may apply to the office department for the designation
217of an area as an enterprise zone after completion of the
218following:
219     (a)  The adoption by the governing body or bodies of a
220resolution which:
221     1.  Finds that an area exists in such county or
222municipality, or in both the county and one or more
223municipalities, which chronically exhibits extreme and
224unacceptable levels of poverty, unemployment, physical
225deterioration, and economic disinvestment;
226     2.  Determines that the rehabilitation, conservation, or
227redevelopment, or a combination thereof, of such area is
228necessary in the interest of the public health, safety, and
229welfare of the residents of such county or municipality, or such
230county and one or more municipalities; and
231     3.  Determines that the revitalization of such area can
232occur only if the private sector can be induced to invest its
233own resources in productive enterprises that build or rebuild
234the economic viability of the area.
235     (b)  The creation of an enterprise zone development agency
236pursuant to s. 290.0056.
237     (c)  The creation and adoption of a strategic plan pursuant
238to s. 290.0057.
239     (3)  A county or municipality, or a county and one or more
240municipalities together, may not nominate more than one
241enterprise zone. However, any county as defined by s. 125.011(1)
242may nominate more than one enterprise zone.
243     (4)  An area nominated by a county or municipality, or a
244county and one or more municipalities together, for designation
245as an enterprise zone shall be eligible for designation under s.
246290.0065 only if it meets the following criteria:
247     (a)  The selected area does not exceed 20 square miles. The
248selected area must have a continuous boundary, or consist of not
249more than three noncontiguous parcels.
250     (b)1.  The selected area does not exceed the following
251mileage limitation:
252     2.  For communities having a total population of 150,000
253persons or more, or for a rural enterprise zone, the selected
254area shall not exceed 20 square miles.
255     3.  For communities having a total population of 50,000
256persons or more but less than 150,000 persons, the selected area
257shall not exceed 10 square miles.
258     4.  For communities having a total population of 20,000
259persons or more but less than 50,000 persons, the selected area
260shall not exceed 5 square miles.
261     5.  For communities having a total population of 7,500
262persons or more but less than 20,000 persons, the selected area
263shall not exceed 3 square miles.
264     6.  For communities having a total population of less than
2657,500 persons, the selected area shall not exceed 3 square
266miles.
267     (c)  The selected area does not include any portion of a
268central business district, as that term is used for purposes of
269the most recent Census of Retail Trade, unless the poverty rate
270for each census geographic block group in the district is not
271less than 30 percent. This paragraph does not apply to any area
272nominated in a county that has a population which is less than
27350,000.
274     (c)(d)  The selected area suffers from pervasive poverty,
275unemployment, and general distress, as described and measured
276pursuant to s. 290.0058.
277     (6)(a)  The office department may approve a change in the
278boundary of any enterprise zone which was designated pursuant to
279s. 290.0065. A boundary change must continue on or before July
2801, 1995, if such change is limited to a deletion of area from
281the enterprise zone and if, after the change is made, the
282enterprise zone continues to satisfy the requirements of
283subsections (3), (4), and (5).
284     (b)  Upon a recommendation by the enterprise zone
285development agency, the governing body of the jurisdiction which
286authorized the application for an enterprise zone may apply to
287the office for a change in boundary once every 3 years by
288adopting a resolution that:
289     1.  States with particularity the reasons for the change;
290and
291     2.  Describes specifically and, to the extent required by
292the office department, the boundary change to be made.
293     (c)  All applications for boundary changes must be
294submitted to the department by April 1, 1997. Any boundary
295changes approved shall be effective July 1, 1997.
296     (7)  Before June 30, 1999, the governing body of any county
297operating under home rule charter adopted pursuant to s. 10, s.
29811, or s. 24, Art. VIII of the State Constitution of 1885, as
299preserved by s. 6(e), Art. VIII of the State Constitution of
3001968, with a population of at least 2 million persons, may apply
301to the Office of Tourism, Trade, and Economic Development to
302amend the boundary lines of an enterprise zone within the county
303for the purpose of increasing by no more than 80 acres the
304noncontiguous area of the enterprise zone located closest to the
305path where the center of the August 24, 1992, storm known as
306Hurricane Andrew crossed land. The Office of Tourism, Trade, and
307Economic Development shall approve an application made pursuant
308to this subsection if it is consistent with the categories,
309criteria, and limitations imposed by this section upon the
310establishment of such enterprise zone.
311     Section 4.  Subsections (2), (3), (5), (8), (11), and (12)
312of 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
315development agency, that body shall, by ordinance, appoint a
316board of commissioners of the agency, which shall consist of not
317fewer than 8 or more than 13 commissioners. The governing body
318may must appoint at least one representative from each of the
319following: the local chamber of commerce; local financial or
320insurance entities; local the businesses and, where possible,
321businesses operating within the nominated area; the residents
322residing within the nominated area; nonprofit community-based
323organizations operating within the nominated area; the regional
324workforce board local private industry council; the local code
325enforcement agency; and the local law enforcement agency. The
326terms of office of the commissioners shall be for 4 years,
327except that, in making the initial appointments, the governing
328body shall appoint two members for terms of 3 years, two members
329for terms of 2 years, and one member for a term of 1 year; the
330remaining initial members shall serve for terms of 4 years. A
331vacancy occurring during a term shall be filled for the
332unexpired term. The importance of including individuals from the
333nominated area shall be considered in making appointments.
334Further, the importance of minority representation on the agency
335shall be considered in making appointments so that the agency
336generally reflects the gender and ethnic composition of the
337community as a whole.
338     (3)  A commissioner shall receive no compensation for his
339or her services, but is entitled to the necessary expenses,
340including travel expenses, incurred in the discharge of his or
341her duties. Each commissioner shall hold office until a
342successor has been appointed and has qualified. A certificate of
343the appointment or reappointment of any commissioner shall be
344filed with the clerk of the county or municipality, and the
345certificate is conclusive evidence of the due and proper
346appointment of the commissioner.
347     (5)  The governing body shall designate a chair and vice
348chair from among the commissioners. An agency may employ an
349executive director, technical experts, and such other agents and
350employees, permanent and temporary, as it requires, and
351determine their qualifications, duties, and compensation. For
352such legal service as it requires, an agency may employ or
353retain its own counsel and legal staff. An agency authorized to
354transact business and exercise powers under this act shall file
355with the governing body, on or before March 31 of each year, a
356report of its activities for the preceding fiscal year, which
357report shall include a complete financial statement setting
358forth its assets, liabilities, income, and operating expenses as
359of the end of such fiscal year. The agency At the time of filing
360the report, the agency shall make the report publish in a
361newspaper of general circulation in the community a notice to
362the effect that such report has been filed with the county or
363municipality and that the report is available for inspection
364during business hours in the office of the clerk of the
365municipality or county and in the office of the agency.
366     (8)  The enterprise zone development agency shall have the
367following powers and responsibilities:
368     (a)  To assist in the development, and implementation, and
369annual review and update of the strategic plan or measurable
370goals.
371     (b)  To oversee and monitor the implementation of the
372strategic plan or measurable goals. The agency shall make
373quarterly reports to the governing body of the municipality or
374county, or the governing bodies of the county and one or more
375municipalities, evaluating the progress in implementing the
376strategic plan or measurable goals.
377     (c)  To identify and recommend to the governing body of the
378municipality or county, or the governing bodies of the county
379and one or more municipalities, ways to remove regulatory
380barriers.
381     (d)  To identify to the local government or governments the
382financial needs of, and local resources or assistance available
383to, eligible businesses in the zone.
384     (e)  To assist in promoting the enterprise zone incentives
385to residents and businesses within the enterprise zone.
386     (f)  To recommend boundary changes, as appropriate, in the
387enterprise zone to the governing body.
388     (g)  To work with organizations affiliated with Florida
389Agricultural and Mechanical University, the University of
390Florida, and the University of South Florida, a group of
391universities unofficially named the "University Partnership for
392Community Development," or similar organizations that have
393combined their resources to provide development consulting on a
394nonprofit basis.
395     (h)  To work with Enterprise Florida, Inc., and the office
396to ensure that the enterprise zone coordinator receives training
397on annual basis.
398     (11)  Prior to December 1 of each year, the agency shall
399submit to the Office of Tourism, Trade, and Economic Development
400a complete and detailed written report setting forth:
401     (a)  Its operations and accomplishments during the fiscal
402year.
403     (b)  The accomplishments and progress concerning the
404implementation of the strategic plan or measurable goals, and
405any updates to the strategic plan or measurable goals.
406     (c)  The number and type of businesses assisted by the
407agency during the fiscal year.
408     (d)  The number of jobs created within the enterprise zone
409during the fiscal year.
410     (e)  The usage and revenue impact of state and local
411incentives 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
414governing body is not designated a state enterprise zone, the
415governing body may dissolve the agency after receiving
416notification from the department or the office that the area was
417not designated as an enterprise zone.
418     Section 5.  Subsection (1) of section 290.0057, Florida
419Statutes, is amended to read:
420     290.0057  Enterprise zone development plan.--
421     (1)  Any Each application for designation as a new an
422enterprise zone must be accompanied by a strategic plan adopted
423by the governing body of the municipality or county, or the
424governing bodies of the county and one or more municipalities
425together. At a minimum, the plan must:
426     (a)  Briefly describe the community's goals for
427revitalizing the area.
428     (b)  Describe the ways in which the community's approaches
429to economic development, social and human services,
430transportation, housing, community development, public safety,
431and educational and environmental concerns will be addressed in
432a coordinated fashion, and explain how these linkages support
433the community's goals.
434     (c)  Identify and describe key community goals and the
435barriers that restrict the community from achieving these goals,
436including a description of poverty and general distress,
437barriers to economic opportunity and development, and barriers
438to human development.
439     (d)  Describe the process by which the affected community
440is a full partner in the process of developing and implementing
441the plan and the extent to which local institutions and
442organizations have contributed to the planning process.
443     (e)  Commit the governing body or bodies to enact and
444maintain local fiscal and regulatory incentives, if approval for
445the area is received under s. 290.0065. These incentives may
446include the municipal public service tax exemption provided by
447s. 166.231, the economic development ad valorem tax exemption
448provided by s. 196.1995, the occupational license tax exemption
449provided by s. 205.054, local impact fee abatement or reduction,
450or low-interest or interest-free loans or grants to businesses
451to encourage the revitalization of the nominated area.
452     (f)  Identify the amount of local and private resources
453that will be available in the nominated area and the
454private/public partnerships to be used, which may include
455participation by, and cooperation with, universities, community
456colleges, small business development centers, black business
457investment corporations, certified development corporations, and
458other private and public entities.
459     (g)  Indicate how state enterprise zone tax incentives and
460state, local, and federal resources will be utilized within the
461nominated area.
462     (h)  Identify the funding requested under any state or
463federal program in support of the proposed economic, human,
464community, and physical development and related activities.
465     (i)  Identify baselines, methods, and benchmarks for
466measuring the success of carrying out the strategic plan.
467     Section 6.  Subsections (1), (2), and (5) of section
468290.0058, Florida Statutes, are amended to read:
469     290.0058  Determination of pervasive poverty, unemployment,
470and general distress.--
471     (1)  In determining whether an area suffers from pervasive
472poverty, unemployment, and general distress, for purposes of ss.
473290.0055 and 290.0065, the governing body and the office
474department shall use data from the most current decennial
475census, and from information published by the Bureau of the
476Census and the Bureau of Labor Statistics. The data shall be
477comparable in point or period of time and methodology employed.
478     (2)  Pervasive poverty shall be evidenced by a showing that
479poverty is widespread throughout the nominated area. The poverty
480rate of the nominated area shall be established using the
481following criteria:
482     (a)  In each census geographic block group within a
483nominated area, the poverty rate may shall be not be less than
48420 percent. However, for an area nominated for designation as a
485rural enterprise zone which does not have a poverty rate of more
486than 20 percent in each census geographic block group within the
487nominated area, the poverty rate for the nominated area may be
488calculated using the poverty rate for the entire county, which
489may not be less than 20 percent.
490     (b)  In at least 50 percent of the census geographic block
491groups within the nominated area, the poverty rate may shall not
492be less than 30 percent. This requirement does not apply to an
493area nominated for designation as a rural enterprise zone.
494     (c)  Census geographic block groups with no population
495shall be treated as having a poverty rate which meets the
496standards of paragraph (a), but shall be treated as having a
497zero poverty rate for purposes of applying paragraph (b).
498     (d)  A nominated area may not contain a noncontiguous
499parcel unless such parcel separately meets the criteria set
500forth under paragraphs (a) and (b).
501     (5)  In making the calculations required by this section,
502the local government and the office department shall round all
503fractional percentages of one-half percent or more up to the
504next highest whole percentage figure.
505     Section 7.  Section 290.0065, Florida Statutes, is amended
506to read:
507     290.0065  State designation of enterprise zones.--
508     (1)  The maximum number of enterprise zones authorized
509under this section is the number of enterprise zones having an
510effective date on or before January 1, 2005, subject to any
511increase due to any new enterprise zones authorized by the
512Legislature in fiscal year 2005-2006. Upon application of the
513governing body of a county or municipality or of a county and
514one or more municipalities jointly pursuant to s. 290.0055,
515Enterprise Florida, Inc., and the office, in consultation with
516the interagency coordinating council, shall determine which
517areas nominated by such governing bodies meet the criteria
518outlined in s. 290.0055 and are the most appropriate for
519designation as state enterprise zones. The office is authorized
520to designate up to five areas within each of the categories
521established in subparagraphs (3)(a)1., 2., 3., 4., and 5.,
522except that the office may only designate a total of 20 areas as
523enterprise zones. The office shall not designate more than three
524enterprise zones in any one county. All designations, including
525any provision for redesignations, of state enterprise zones
526pursuant to this section shall be effective July 1, 1995.
527     (2)  If, pursuant to subsection (4), the office does not
528redesignate an enterprise zone, a governing body of a county or
529municipality or the governing bodies of a county and one or more
530municipalities jointly, pursuant to s. 290.0055, may apply for
531designation of an enterprise zone to take the place of the
532enterprise zone not redesignated and request designation of an
533enterprise zone. The office, in consultation with Enterprise
534Florida, Inc., shall determine which areas nominated by such
535governing bodies meet the criteria outlined in s. 290.0055 and
536are the most appropriate for designation as state enterprise
537zones. Each application made pursuant to s. 290.0055 shall be
538ranked competitively within the appropriate category established
539pursuant to subsection (3) based on the pervasive poverty,
540unemployment, and general distress of the area; the strategic
541plan, including local fiscal and regulatory incentives, prepared
542pursuant to s. 290.0057; and the prospects for new investment
543and economic development in the area. Pervasive poverty,
544unemployment, and general distress shall be weighted 35 percent;
545strategic plan and local fiscal and regulatory incentives shall
546be weighted 40 percent; and prospects for new investment and
547economic development in the area shall be weighted 25 percent.
548     (3)(a)  Each area designated as an enterprise zone pursuant
549to this section shall be placed in one of the following
550categories based on the 1990 census:
551     1.  Communities consisting of census tracts in areas having
552a total population of 150,000 persons or more.
553     2.  Communities consisting of census tracts in areas having
554a total population of 50,000 persons or more but less than
555150,000 persons.
556     3.  Communities having a population of 20,000 persons or
557more but less than 50,000 persons.
558     4.  Communities having a population of 7,500 persons or
559more but less than 20,000 persons.
560     5.  Communities having a population of less than 7,500
561persons.
562     (b)  Any area authorized to be an enterprise zone by both a
563county and a municipality shall be placed in the appropriate
564category established under s. 290.0055(4)(b) paragraph (a) in
565which an application by the municipality would have been
566considered if the municipality had acted alone, if at least 60
567percent of the population of the area authorized to be an
568enterprise zone resides within the municipality. An area
569authorized to be an enterprise zone by a county and one or more
570municipalities shall be placed in the category in which an
571application by the municipality with the highest percentage of
572residents in such area would have been considered if such
573municipality had authorized the area to be an enterprise zone.
574An area authorized to be an enterprise zone by a county as
575defined by s. 125.011(1) shall be placed in the category in
576which an application by the municipality in which the area is
577located would have been considered if the municipality had
578authorized such area to be an enterprise zone. An area
579authorized to be an enterprise zone by a county as defined by s.
580125.011(1) which area is located in two or more municipalities
581shall be placed in the category in which an application by the
582municipality with the highest percentage of residents in such
583area would have been considered if such municipality had
584authorized such area to be an enterprise zone.
585     (4)(a)  Notwithstanding s. 290.0055, the office may
586redesignate any area existing as a state enterprise zone having
587an effective date on or before January 1, 2005, as of the
588effective date of this section and originally approved through a
589joint application from a county and municipality, or through an
590application from a county as defined in s. 125.011(1), shall be
591redesignated as a state enterprise zone upon completion and
592submittal to the office by the governing body for an enterprise
593zone of the following:
594     1.  An updated zone profile for the enterprise zone based
595on the most recent census data that complies with s. 290.0055,
596except that pervasive poverty criteria may be set aside for
597rural enterprise zones.
598     2.  A resolution passed by the governing body for that
599enterprise zone requesting redesignation and explaining the
600reasons the conditions of the zone merit redesignation.
601     3.  Measurable goals for the enterprise zone developed by
602the enterprise zone development agency, which may be the goals
603established in the enterprise zone's strategic plan.
604
605The governing body may also submit a request for a boundary
606change in an enterprise zone in the same application to the
607office as long as the new area complies with the requirements of
608s. 290.0055, except that pervasive poverty criteria may be set
609aside for rural enterprise zones. the creation of an enterprise
610zone development agency pursuant to s. 290.0056 and the
611completion of a strategic plan pursuant to s. 290.0057. Any area
612redesignated pursuant to this subsection, other than an area
613located in a county defined in s. 125.011(1), may be relocated
614or modified by the appropriate governmental bodies. Such
615relocation or modification shall be identified in the strategic
616plan and shall meet the requirements for designation as
617established by former s. 290.005. Any relocation or modification
618shall be submitted on or before June 1, 1996.
619     (b)  In consultation with Enterprise Florida, Inc., the
620office shall, based on the enterprise zone profile and the
621grounds for redesignation expressed in the resolution, determine
622whether the enterprise zone merits redesignation. The office may
623also examine and consider the following:
624     1.  Progress made, if any, in the enterprise zone's
625strategic plan.
626     2.  Use of enterprise zone incentives during the life of
627the enterprise zone.
628
629If the office determines that the enterprise zone merits
630redesignation, the office shall notify the governing body in
631writing of its approval of redesignation.
632     (c)  If the enterprise zone is redesignated, the office
633shall determine if the measurable goals submitted are
634reasonable. If the office determines that the goals are
635reasonable, the office shall notify the governing body in
636writing that the goals have been approved. The office shall
637place any area designated as a state enterprise zone pursuant to
638this subsection in the appropriate category established in
639subsection (3), and include such designations within the
640limitations on state enterprise zone designations set out in
641subsection (1).
642     (d)(c)  If the office denies redesignation of an enterprise
643zone, the office shall notify the governing body in writing of
644the denial. Any county or municipality having jurisdiction over
645an area denied redesignation designated as a state enterprise
646zone pursuant to this subsection, other than a county defined by
647s. 125.011(1), may not apply for designation of that another
648area for 1 year following the date of denial.
649     (5)  Notwithstanding s. 290.0055, an area designated as a
650federal empowerment zone or enterprise community pursuant to
651Title XIII of the Omnibus Budget Reconciliation Act of 1993, the
652Taxpayer Relief Act of 1997, or the 1999 Agricultural
653Appropriations Act shall be designated a state enterprise zone
654as follows:
655     (a)  An area designated as an urban empowerment zone or
656urban enterprise community pursuant to Title XIII of the Omnibus
657Budget Reconciliation Act of 1993, or the Taxpayer Relief Act of
6581997, or the 2000 Community Renewal Tax Relief Act shall be
659redesignated designated a state enterprise zone by the office
660upon completion of the requirements set out in paragraph (d),
661except in the case of a county as defined in s. 125.011(1)
662which, notwithstanding s. 290.0055, may incorporate and include
663such designated urban empowerment zone or urban enterprise
664community areas within the boundaries of its state enterprise
665zones without any limitation as to size.
666     (b)  An area designated as a rural empowerment zone or
667rural enterprise community pursuant to Title XIII of the Omnibus
668Budget Reconciliation Act of 1993 or the 1999 Agricultural
669Appropriations Act shall be redesignated designated a state
670rural enterprise zone by the office upon completion of the
671requirements set out in paragraph (d) and may incorporate and
672include such designated rural empowerment zone or rural
673enterprise community within the boundaries of its state
674enterprise zones without any limitation as to size.
675     (c)  Any county or municipality having jurisdiction over an
676area redesignated designated as a state enterprise zone pursuant
677to this subsection, other than a county defined in s.
678125.011(1), may not apply for designation of another area.
679     (d)  Prior to redesignating designating such areas as state
680enterprise zones, the office shall ensure that the governing
681body having jurisdiction over the zone submits the information
682required under paragraph (4)(a) for redesignation strategic plan
683required pursuant to 7 C.F.R. part 25 or 24 C.F.R. part 597 to
684the office, and creates an enterprise zone development agency
685pursuant to s. 290.0056.
686     (e)  The office shall place any area designated as a state
687enterprise zone pursuant to this subsection in the appropriate
688category established in subsection (3), and include such
689designations within the limitations on state enterprise zone
690designations set out in subsection (1).
691     (6)(a)  The office, in consultation with Enterprise
692Florida, Inc., and the interagency coordinating council, may
693develop guidelines necessary for the approval of areas under
694this section by the director.
695     (b)  Such guidelines shall provide for the measurement of
696pervasive poverty, unemployment, and general distress using the
697criteria outlined by s. 290.0058.
698     (c)  Such guidelines shall provide for the evaluation of
699the strategic plan or measurable goals and local fiscal and
700regulatory incentives for effectiveness, including how the
701following key principles will be implemented by the governing
702body or bodies:
703     1.  Economic opportunity, including job creation within the
704community and throughout the region, as well as entrepreneurial
705initiatives, small business expansion, and training for jobs
706that offer upward mobility.
707     2.  Sustainable community development that advances the
708creation of livable and vibrant communities through
709comprehensive approaches that coordinate economic, physical,
710community, and human development.
711     3.  Community-based partnerships involving the
712participation of all segments of the community.
713     4.  Strategic vision for change that identifies how the
714community will be revitalized. This vision should include
715methods for building on community assets and coordinate a
716response to community needs in a comprehensive fashion. This
717vision should provide goals and performance benchmarks for
718measuring progress and establish a framework for evaluating and
719adjusting the strategic plan or measurable goals.
720     5.  Local fiscal and regulatory incentives enacted pursuant
721to s. 290.0057(1)(e). These incentives should induce economic
722revitalization, including job creation and small business
723expansion.
724     (d)  Such guidelines may provide methods for evaluating the
725prospects for new investment and economic development in the
726area, including a review and evaluation of any previous state
727enterprise zones located in the area.
728     (7)  Upon approval by the director of a resolution
729authorizing an area to be an enterprise zone pursuant to this
730section, the office shall assign a unique identifying number to
731that resolution. The office shall provide the Department of
732Revenue and Enterprise Florida, Inc., with a copy of each
733resolution approved, together with its identifying number.
734     (8)(a)  Notwithstanding s. 290.0055, any area existing as a
735state enterprise zone as of December 30, 1994, which has
736received at least $1 million in state community development
737funds and at least $500,000 in federal community development
738funds, which has less than 300 businesses located within the
739boundaries of the enterprise zone, and which has been designated
740by the United States Department of Agriculture as a "Champion
741Community" shall be redesignated as a state enterprise zone upon
742the creation of an enterprise zone development agency pursuant
743to s. 290.0056 and the completion of a strategic plan pursuant
744to s. 290.0057.
745     (b)  Such designation shall be in addition to the
746limitations of state enterprise zone designation set out in
747subsection (1).
748     (9)(a)  Before December 31, 2002, the governing body of a
749county in which an enterprise zone designated pursuant to
750paragraph (5)(b) is located may apply to the Office of Tourism,
751Trade, and Economic Development to amend the boundaries of the
752enterprise zone for the purpose of replacing areas not suitable
753for development.
754     (b)  Before December 31, 2002, the governing body of a
755county in which an enterprise zone designated pursuant to
756subparagraph (3)(a)2. is located may apply to the Office of
757Tourism, Trade, and Economic Development to amend the boundaries
758of the enterprise zone for the purpose of replacing areas not
759suitable for development.
760
761The Office of Tourism, Trade, and Economic Development shall
762approve the application if it does not increase the overall size
763of the enterprise zone. Except that upon the request of the
764governing body of a home rule charter county, or any county the
765government of which has been consolidated with the government of
766one or more municipalities in accordance with s. 9, Art. VIII of
767the State Constitution of 1885, as preserved by s. 6(e), Art.
768VIII of the State Constitution as revised in 1968 and
769subsequently amended, the Office of Tourism, Trade, and Economic
770Development may amend the boundaries of an area designated as an
771enterprise zone upon the receipt of a resolution adopted by such
772governing body describing the amended boundaries, so long as the
773added area does not increase the overall size of the expanded
774zone more than its original size or 20 square miles, whichever
775is larger, and is consistent with the categories, criteria, and
776limitations imposed by s. 290.0055.
777     (10)  Before December 31, 1999, any county as defined in s.
778125.011(1) may create a satellite enterprise zone not exceeding
7793 square miles in area outside of and, notwithstanding anything
780contained in s. 290.0055(4) or elsewhere, in addition to the
781previously designated 20 square miles of enterprise zones. The
782Office of Tourism, Trade, and Economic Development shall amend
783the boundaries of the areas previously designated by any such
784county as enterprise zones upon the receipt of a resolution
785adopted by such governing body describing the satellite
786enterprise zone, as long as the additional area is consistent
787with the categories, criteria, and limitations imposed by s.
788290.0055, provided that the 20-square-mile limitation and the
789requirements imposed by s. 290.0055(4)(d) do not apply to such
790satellite enterprise zone.
791     (11)  Before December 31, 2004, the governing body or
792governing bodies of a county or a municipality in a county
793having a population of more than 235,000 but less than 260,000
794and in which an enterprise zone is designated may apply to the
795Office of Tourism, Trade, and Economic Development to change the
796boundaries of the enterprise zone for the purpose of replacing
797areas not suitable for development. The Office of Tourism,
798Trade, and Economic Development shall approve the application
799made pursuant to this subsection if the boundary change is
800consistent with the categories, criteria, and limitations
801imposed upon the establishment of such enterprise zone.
802     (12)  Notwithstanding any provisions in s. 290.0055
803regarding the size of an enterprise zone, any county defined by
804s. 125.011(1) may apply to the Office of Tourism, Trade, and
805Economic Development by October 1, 2004, to expand the boundary
806of an existing enterprise zone to include an additional 8.7
807square miles. The area must also include areas to the north or
808east of the northeasternmost section of an existing enterprise
809zone. The expanded area may not include any area not described
810in this subsection. The Office of Tourism, Trade, and Economic
811Development shall approve an amendment to the boundary of an
812enterprise zone under this subsection by January 1, 2005, if the
813area proposed for addition to the enterprise zone is consistent
814with the criteria and conditions imposed by s. 290.0055 upon the
815establishment of enterprise zones, including the requirement
816that the area suffer from pervasive poverty, unemployment, and
817general distress.
818     (13)  Before November 30, 2004, any county as defined in s.
819125.011 may apply to the Office of Tourism, Trade, and Economic
820Development to change the boundaries of an existing enterprise
821zone for the purpose of replacing an area of not more than 75
822acres within the enterprise zone as of January 1, 2004, with an
823area of the same number of acres outside the enterprise zone as
824of January 1, 2004. The replacement area must be contiguous to
825the existing enterprise zone and must be a part of a
826revitalization area that has been targeted for assistance by the
827county. The replacement area also must be contiguous to a zoo,
828and the county must have previously completed a master plan for
829development of the area. The Office of Tourism, Trade, and
830Economic Development shall approve the amendment effective
831January 1, 2005, if the enterprise zone remains consistent with
832the criteria and conditions imposed by s. 290.0055 upon the
833establishment of enterprise zones, including the requirement
834that the area suffer from pervasive poverty, unemployment, and
835general distress.
836     Section 8.  Subsection (1) of section 290.0066, Florida
837Statutes, is amended to read:
838     290.0066  Revocation of enterprise zone designation.--
839     (1)  The director may revoke the designation of an
840enterprise zone if the director determines that the governing
841body or bodies:
842     (a)  Have failed to make progress in achieving the
843benchmarks set forth in the strategic plan or measurable goals;
844or
845     (b)  Have not complied substantially with the strategic
846plan or measurable goals.
847     Section 9.  Section 290.012, Florida Statutes, is amended
848to read:
849     290.012  Transition.--Any enterprise zone having an
850effective date on or before January 1, 2005, in existence on the
851effective date of this section shall continue to exist until
852December 31, 2005 1994, and shall cease to exist on that date.
853Any enterprise zone designated or redesignated on or after
854January 1, 2006 1995, must be designated or redesignated be
855created in accordance with the Florida Enterprise Zone Act of
8561994. Any such designation shall not be effective until July 1,
8571995.
858     Section 10.  Subsection (2) of section 290.014, Florida
859Statutes, 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
862annual report to the Governor, the Speaker of the House of
863Representatives, and the President of the Senate. The report
864shall include the information provided by the Department of
865Revenue pursuant to subsection (1) and the information provided
866by enterprise zone development agencies pursuant to s. 290.0056.
867In addition, the report shall include an analysis of the
868activities and accomplishments of each enterprise zone, and any
869additional information prescribed pursuant to s. 290.015.
870     Section 11.  Section 290.016, Florida Statutes, is amended
871to read:
872     290.016  Repeal.--Sections 290.001-290.014 are 290.001-
873290.001-290.015 shall stand repealed on December 31, 2015 2005.
874     Section 12.  Subsection (2) of section 163.345, Florida
875Statutes, is amended to read:
876     163.345  Encouragement of private enterprise.--
877     (2)  In giving consideration to the objectives outlined in
878subsection (1), the county or municipality shall consider making
879available the incentives provided under the Florida Enterprise
880Zone Act of 1994 and chapter 420.
881     Section 13.  Paragraph (c) of subsection (8) of section
882166.231, 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
886the date specified in s. 290.016 for the expiration of the
887Florida Enterprise Zone Act December 31, 2005, except that any
888qualified business that which has satisfied the requirements of
889this subsection before that date prior to December 31, 2005,
890shall be allowed the full benefit of the exemption allowed under
891this subsection as if this subsection had not expired on that
892date December 31, 2005.
893     Section 14.  Subsection (4) of section 193.077, Florida
894Statutes, is amended to read:
895     193.077  Notice of new, rebuilt, or expanded property.--
896     (4)  The provisions of This section expires shall expire
897and be void on the date specified in s. 290.016 for the
898expiration of the Florida Enterprise Zone Act June 30, 2005.
899     Section 15.  Paragraph (b) of subsection (5) of section
900193.085, Florida Statutes, is amended to read:
901     193.085  Listing all property.--
902     (5)
903     (b)  The provisions of This subsection expires shall expire
904and be void on the date specified in s. 290.016 for the
905expiration of the Florida Enterprise Zone Act June 30, 2005.
906     Section 16.  Paragraph (b) of subsection (4) of section
907195.073, Florida Statutes, is amended to read:
908     195.073  Classification of property.--All items required by
909law to be on the assessment rolls must receive a classification
910based upon the use of the property. The department shall
911promulgate uniform definitions for all classifications. The
912department may designate other subclassifications of property.
913No assessment roll may be approved by the department which does
914not show proper classifications.
915     (4)
916     (b)  The provisions of This subsection expires shall expire
917and be void on the date specified in s. 290.016 for the
918expiration of the Florida Enterprise Zone Act June 30, 2005.
919     Section 17.  Subsection (19) of section 196.012, Florida
920Statutes, is amended to read:
921     196.012  Definitions.--For the purpose of this chapter, the
922following terms are defined as follows, except where the context
923clearly indicates otherwise:
924     (19)  "Enterprise zone" means an area designated as an
925enterprise zone pursuant to s. 290.0065. This subsection expires
926shall stand repealed on the date specified in s. 290.016 for the
927expiration of the Florida Enterprise Zone Act December 31, 2005.
928     Section 18.  Subsection (7) of section 205.022, Florida
929Statutes, is amended to read:
930     205.022  Definitions.--When used in this chapter, the
931following terms and phrases shall have the meanings ascribed to
932them in this section, except when the context clearly indicates
933a different meaning:
934     (7)  "Enterprise zone" means an area designated as an
935enterprise zone pursuant to s. 290.0065. This subsection expires
936shall stand repealed on the date specified in s. 290.016 for the
937expiration of the Florida Enterprise Zone Act December 31, 2005.
938     Section 19.  Subsection (6) of section 205.054, Florida
939Statutes, is amended to read:
940     205.054  Occupational license tax; partial exemption for
941engaging in business or occupation in enterprise zone.--
942     (6)  This section expires shall stand repealed on the date
943specified in s. 290.016 for the expiration of the Florida
944Enterprise Zone Act December 31, 2005; and no license shall be
945issued with the exemption authorized in this section for any
946period beginning on or after that date January 1, 2006.
947     Section 20.  Subsection (6) of section 212.02, Florida
948Statutes, is amended to read:
949     212.02  Definitions.--The following terms and phrases when
950used in this chapter have the meanings ascribed to them in this
951section, except where the context clearly indicates a different
952meaning:
953     (6)  "Enterprise zone" means an area of the state
954designated pursuant to s. 290.0065. This subsection expires
955shall expire and be void on the date specified in s. 290.016 for
956the expiration of the Florida Enterprise Zone Act December 31,
9572005.
958     Section 21.  Paragraphs (g), (h), and (q) of subsection (5)
959and paragraph (g) of subsection (15) of section 212.08, Florida
960Statutes, are amended to read:
961     212.08  Sales, rental, use, consumption, distribution, and
962storage tax; specified exemptions.--The sale at retail, the
963rental, the use, the consumption, the distribution, and the
964storage to be used or consumed in this state of the following
965are hereby specifically exempt from the tax imposed by this
966chapter.
967     (5)  EXEMPTIONS; ACCOUNT OF USE.--
968     (g)  Building materials used in the rehabilitation of real
969property located in an enterprise zone.--
970     1.  Building materials used in the rehabilitation of real
971property located in an enterprise zone shall be exempt from the
972tax imposed by this chapter upon an affirmative showing to the
973satisfaction of the department that the items have been used for
974the rehabilitation of real property located in an enterprise
975zone. Except as provided in subparagraph 2., this exemption
976inures to the owner, lessee, or lessor of the rehabilitated real
977property located in an enterprise zone only through a refund of
978previously paid taxes. To receive a refund pursuant to this
979paragraph, the owner, lessee, or lessor of the rehabilitated
980real property located in an enterprise zone must file an
981application under oath with the governing body or enterprise
982zone development agency having jurisdiction over the enterprise
983zone where the business is located, as applicable, which
984includes:
985     a.  The name and address of the person claiming the refund.
986     b.  An address and assessment roll parcel number of the
987rehabilitated real property in an enterprise zone for which a
988refund of previously paid taxes is being sought.
989     c.  A description of the improvements made to accomplish
990the rehabilitation of the real property.
991     d.  A copy of the building permit issued for the
992rehabilitation of the real property.
993     e.  A sworn statement, under the penalty of perjury, from
994the general contractor licensed in this state with whom the
995applicant contracted to make the improvements necessary to
996accomplish the rehabilitation of the real property, which
997statement lists the building materials used in the
998rehabilitation of the real property, the actual cost of the
999building materials, and the amount of sales tax paid in this
1000state on the building materials. In the event that a general
1001contractor has not been used, the applicant shall provide this
1002information in a sworn statement, under the penalty of perjury.
1003Copies of the invoices which evidence the purchase of the
1004building materials used in such rehabilitation and the payment
1005of sales tax on the building materials shall be attached to the
1006sworn statement provided by the general contractor or by the
1007applicant. Unless the actual cost of building materials used in
1008the rehabilitation of real property and the payment of sales
1009taxes due thereon is documented by a general contractor or by
1010the applicant in this manner, the cost of such building
1011materials shall be an amount equal to 40 percent of the increase
1012in assessed value for ad valorem tax purposes.
1013     f.  The identifying number assigned pursuant to s. 290.0065
1014to the enterprise zone in which the rehabilitated real property
1015is located.
1016     g.  A certification by the local building code inspector
1017that the improvements necessary to accomplish the rehabilitation
1018of the real property are substantially completed.
1019     h.  Whether the business is a small business as defined by
1020s. 288.703(1).
1021     i.  If applicable, the name and address of each permanent
1022employee of the business, including, for each employee who is a
1023resident of an enterprise zone, the identifying number assigned
1024pursuant to s. 290.0065 to the enterprise zone in which the
1025employee resides.
1026     2.  This exemption inures to a city, county, other
1027governmental agency, or nonprofit community-based organization
1028through a refund of previously paid taxes if the building
1029materials used in the rehabilitation of real property located in
1030an enterprise zone are paid for from the funds of a community
1031development block grant, State Housing Initiatives Partnership
1032Program, or similar grant or loan program. To receive a refund
1033pursuant to this paragraph, a city, county, other governmental
1034agency, or nonprofit community-based organization must file an
1035application which includes the same information required to be
1036provided in subparagraph 1. by an owner, lessee, or lessor of
1037rehabilitated real property. In addition, the application must
1038include a sworn statement signed by the chief executive officer
1039of the city, county, other governmental agency, or nonprofit
1040community-based organization seeking a refund which states that
1041the building materials for which a refund is sought were paid
1042for from the funds of a community development block grant, State
1043Housing Initiatives Partnership Program, or similar grant or
1044loan program.
1045     3.  Within 10 working days after receipt of an application,
1046the governing body or enterprise zone development agency shall
1047review the application to determine if it contains all the
1048information required pursuant to subparagraph 1. or subparagraph
10492. and meets the criteria set out in this paragraph. The
1050governing body or agency shall certify all applications that
1051contain the information required pursuant to subparagraph 1. or
1052subparagraph 2. and meet the criteria set out in this paragraph
1053as eligible to receive a refund. If applicable, the governing
1054body or agency shall also certify if 20 percent of the employees
1055of the business are residents of an enterprise zone, excluding
1056temporary and part-time employees. The certification shall be in
1057writing, and a copy of the certification shall be transmitted to
1058the executive director of the Department of Revenue. The
1059applicant shall be responsible for forwarding a certified
1060application to the department within the time specified in
1061subparagraph 4.
1062     4.  An application for a refund pursuant to this paragraph
1063must be submitted to the department within 6 months after the
1064rehabilitation of the property is deemed to be substantially
1065completed by the local building code inspector or by September 1
1066within 90 days after the rehabilitated property is first subject
1067to assessment.
1068     5.  The provisions of s. 212.095 do not apply to any refund
1069application made pursuant to this paragraph. No more than one
1070exemption through a refund of previously paid taxes for the
1071rehabilitation of real property shall be permitted for any one
1072parcel of real property. No refund shall be granted pursuant to
1073this paragraph unless the amount to be refunded exceeds $500. No
1074refund granted pursuant to this paragraph shall exceed the
1075lesser of 97 percent of the Florida sales or use tax paid on the
1076cost of the building materials used in the rehabilitation of the
1077real 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
1079business are residents of an enterprise zone, excluding
1080temporary and part-time employees, the amount of refund granted
1081pursuant to this paragraph shall not exceed the lesser of 97
1082percent of the sales tax paid on the cost of such building
1083materials or $10,000. A refund approved pursuant to this
1084paragraph shall be made within 30 days of formal approval by the
1085department of the application for the refund.
1086     6.  The department shall adopt rules governing the manner
1087and form of refund applications and may establish guidelines as
1088to the requisites for an affirmative showing of qualification
1089for exemption under this paragraph.
1090     7.  The department shall deduct an amount equal to 10
1091percent of each refund granted under the provisions of this
1092paragraph from the amount transferred into the Local Government
1093Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1094for the county area in which the rehabilitated real property is
1095located and shall transfer that amount to the General Revenue
1096Fund.
1097     8.  For the purposes of the exemption provided in this
1098paragraph:
1099     a.  "Building materials" means tangible personal property
1100which becomes a component part of improvements to real property.
1101     b.  "Real property" has the same meaning as provided in s.
1102192.001(12).
1103     c.  "Rehabilitation of real property" means the
1104reconstruction, renovation, restoration, rehabilitation,
1105construction, or expansion of improvements to real property.
1106     d.  "Substantially completed" has the same meaning as
1107provided in s. 192.042(1).
1108     9.  The provisions of This paragraph expires shall expire
1109and be void on the date specified in s. 290.016 for the
1110expiration 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
1113located in an enterprise zone which is subsequently used in an
1114enterprise zone shall be exempt from the tax imposed by this
1115chapter. This exemption inures to the business only through a
1116refund of previously paid taxes. A refund shall be authorized
1117upon an affirmative showing by the taxpayer to the satisfaction
1118of the department that the requirements of this paragraph have
1119been met.
1120     2.  To receive a refund, the business must file under oath
1121with the governing body or enterprise zone development agency
1122having jurisdiction over the enterprise zone where the business
1123is located, as applicable, an application which includes:
1124     a.  The name and address of the business claiming the
1125refund.
1126     b.  The identifying number assigned pursuant to s. 290.0065
1127to the enterprise zone in which the business is located.
1128     c.  A specific description of the property for which a
1129refund is sought, including its serial number or other permanent
1130identification number.
1131     d.  The location of the property.
1132     e.  The sales invoice or other proof of purchase of the
1133property, showing the amount of sales tax paid, the date of
1134purchase, and the name and address of the sales tax dealer from
1135whom the property was purchased.
1136     f.  Whether the business is a small business as defined by
1137s. 288.703(1).
1138     g.  If applicable, the name and address of each permanent
1139employee of the business, including, for each employee who is a
1140resident of an enterprise zone, the identifying number assigned
1141pursuant to s. 290.0065 to the enterprise zone in which the
1142employee resides.
1143     3.  Within 10 working days after receipt of an application,
1144the governing body or enterprise zone development agency shall
1145review the application to determine if it contains all the
1146information required pursuant to subparagraph 2. and meets the
1147criteria set out in this paragraph. The governing body or agency
1148shall certify all applications that contain the information
1149required pursuant to subparagraph 2. and meet the criteria set
1150out in this paragraph as eligible to receive a refund. If
1151applicable, the governing body or agency shall also certify if
115220 percent of the employees of the business are residents of an
1153enterprise zone, excluding temporary and part-time employees.
1154The certification shall be in writing, and a copy of the
1155certification shall be transmitted to the executive director of
1156the Department of Revenue. The business shall be responsible for
1157forwarding a certified application to the department within the
1158time specified in subparagraph 4.
1159     4.  An application for a refund pursuant to this paragraph
1160must be submitted to the department within 6 months after the
1161tax is due on the business property that is purchased.
1162     5.  The provisions of s. 212.095 do not apply to any refund
1163application made pursuant to this paragraph. The amount refunded
1164on purchases of business property under this paragraph shall be
1165the lesser of 97 percent of the sales tax paid on such business
1166property or $5,000, or, if no less than 20 percent of the
1167employees of the business are residents of an enterprise zone,
1168excluding temporary and part-time employees, the amount refunded
1169on purchases of business property under this paragraph shall be
1170the lesser of 97 percent of the sales tax paid on such business
1171property or $10,000. A refund approved pursuant to this
1172paragraph shall be made within 30 days of formal approval by the
1173department of the application for the refund. No refund shall be
1174granted under this paragraph unless the amount to be refunded
1175exceeds $100 in sales tax paid on purchases made within a 60-day
1176time period.
1177     6.  The department shall adopt rules governing the manner
1178and form of refund applications and may establish guidelines as
1179to the requisites for an affirmative showing of qualification
1180for exemption under this paragraph.
1181     7.  If the department determines that the business property
1182is used outside an enterprise zone within 3 years from the date
1183of purchase, the amount of taxes refunded to the business
1184purchasing such business property shall immediately be due and
1185payable to the department by the business, together with the
1186appropriate interest and penalty, computed from the date of
1187purchase, in the manner provided by this chapter.
1188Notwithstanding this subparagraph, business property used
1189exclusively in:
1190     a.  Licensed commercial fishing vessels,
1191     b.  Fishing guide boats, or
1192     c.  Ecotourism guide boats
1193
1194that leave and return to a fixed location within an area
1195designated under s. 370.28 are eligible for the exemption
1196provided under this paragraph if all requirements of this
1197paragraph are met. Such vessels and boats must be owned by a
1198business that is eligible to receive the exemption provided
1199under this paragraph. This exemption does not apply to the
1200purchase of a vessel or boat.
1201     8.  The department shall deduct an amount equal to 10
1202percent of each refund granted under the provisions of this
1203paragraph from the amount transferred into the Local Government
1204Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
1205for the county area in which the business property is located
1206and shall transfer that amount to the General Revenue Fund.
1207     9.  For the purposes of this exemption, "business property"
1208means new or used property defined as "recovery property" in s.
1209168(c) of the Internal Revenue Code of 1954, as amended, except:
1210     a.  Property classified as 3-year property under s.
1211168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
1212     b.  Industrial machinery and equipment as defined in sub-
1213subparagraph (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
1220and be void on the date specified in s. 290.016 for the
1221expiration 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
1224registered with the department under s. 212.18 to collect or
1225remit sales or use tax and who make donations to eligible
1226sponsors are eligible for tax credits against their state sales
1227and use tax liabilities as provided in this paragraph:
1228     a.  The credit shall be computed as 50 percent of the
1229person's approved annual community contribution;
1230     b.  The credit shall be granted as a refund against state
1231sales and use taxes reported on returns and remitted in the 12
1232months preceding the date of application to the department for
1233the credit as required in sub-subparagraph 3.c. If the annual
1234credit is not fully used through such refund because of
1235insufficient tax payments during the applicable 12-month period,
1236the unused amount may be included in an application for a refund
1237made pursuant to sub-subparagraph 3.c. in subsequent years
1238against the total tax payments made for such year. Carryover
1239credits may be applied for a 3-year period without regard to any
1240time limitation that would otherwise apply under s. 215.26;
1241     c.  No person shall receive more than $200,000 in annual
1242tax credits for all approved community contributions made in any
1243one year;
1244     d.  All proposals for the granting of the tax credit shall
1245require the prior approval of the Office of Tourism, Trade, and
1246Economic Development;
1247     e.  The total amount of tax credits which may be granted
1248for all programs approved under this paragraph, s. 220.183, and
1249s. 624.5105 is $10 million annually; and
1250     f.  A person who is eligible to receive the credit provided
1251for in this paragraph, s. 220.183, or s. 624.5105 may receive
1252the 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
1255following 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
1260of Tourism, Trade, and Economic Development.
1261     b.  All community contributions must be reserved
1262exclusively for use in a project. As used in this sub-
1263subparagraph, the term "project" means any activity undertaken
1264by an eligible sponsor which is designed to construct, improve,
1265or substantially rehabilitate housing that is affordable to low-
1266income or very-low-income households as defined in s.
1267420.9071(19) and (28); designed to provide commercial,
1268industrial, or public resources and facilities; or designed to
1269improve entrepreneurial and job-development opportunities for
1270low-income persons. A project may be the investment necessary to
1271increase access to high-speed broadband capability in rural
1272communities with enterprise zones, including projects that
1273result in improvements to communications assets that are owned
1274by a business. A project may include the provision of museum
1275educational programs and materials that are directly related to
1276any project approved between January 1, 1996, and December 31,
12771999, and located in an enterprise zone as referenced in s.
1278290.00675. This paragraph does not preclude projects that
1279propose to construct or rehabilitate housing for low-income or
1280very-low-income households on scattered sites. The Office of
1281Tourism, Trade, and Economic Development may reserve up to 50
1282percent of the available annual tax credits for housing for
1283very-low-income households pursuant to s. 420.9071(28) for the
1284first 6 months of the fiscal year. With respect to housing,
1285contributions may be used to pay the following eligible low-
1286income and very-low-income housing-related activities:
1287     (I)  Project development impact and management fees for
1288low-income or very-low-income housing projects;
1289     (II)  Down payment and closing costs for eligible persons,
1290as defined in s. 420.9071(19) and (28);
1291     (III)  Administrative costs, including housing counseling
1292and marketing fees, not to exceed 10 percent of the community
1293contribution, directly related to low-income or very-low-income
1294projects; and
1295     (IV)  Removal of liens recorded against residential
1296property by municipal, county, or special district local
1297governments when satisfaction of the lien is a necessary
1298precedent to the transfer of the property to an eligible person,
1299as defined in s. 420.9071(19) and (28), for the purpose of
1300promoting home ownership. Contributions for lien removal must be
1301received from a nonrelated third party.
1302     c.  The project must be undertaken by an "eligible
1303sponsor," which includes:
1304     (I)  A community action program;
1305     (II)  A nonprofit community-based development organization
1306whose mission is the provision of housing for low-income or
1307very-low-income households or increasing entrepreneurial and
1308job-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.
1312163.356;
1313     (VI)  The Florida Industrial Development Corporation;
1314     (VII)  A historic preservation district agency or
1315organization;
1316     (VIII)  A regional workforce board;
1317     (IX)  A direct-support organization as provided in s.
13181009.983;
1319     (X)  An enterprise zone development agency created under s.
1320290.0056;
1321     (XI)  A community-based organization incorporated under
1322chapter 617 which is recognized as educational, charitable, or
1323scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
1324and whose bylaws and articles of incorporation include
1325affordable housing, economic development, or community
1326development 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,
1330and Economic Development designates by rule.
1331
1332In no event may a contributing person have a financial interest
1333in the eligible sponsor.
1334     d.  The project must be located in an area designated an
1335enterprise zone or a Front Porch Florida Community pursuant to
1336s. 20.18(6), unless the project increases access to high-speed
1337broadband capability for rural communities with enterprise zones
1338but is physically located outside the designated rural zone
1339boundaries. Any project designed to construct or rehabilitate
1340housing for low-income or very-low-income households as defined
1341in s. 420.0971(19) and (28) is exempt from the area requirement
1342of this sub-subparagraph.
1343     3.  Application requirements.--
1344     a.  Any eligible sponsor seeking to participate in this
1345program must submit a proposal to the Office of Tourism, Trade,
1346and Economic Development which sets forth the name of the
1347sponsor, a description of the project, and the area in which the
1348project is located, together with such supporting information as
1349is prescribed by rule. The proposal must also contain a
1350resolution from the local governmental unit in which the project
1351is located certifying that the project is consistent with local
1352plans and regulations.
1353     b.  Any person seeking to participate in this program must
1354submit an application for tax credit to the Office of Tourism,
1355Trade, and Economic Development which sets forth the name of the
1356sponsor, a description of the project, and the type, value, and
1357purpose of the contribution. The sponsor shall verify the terms
1358of the application and indicate its receipt of the contribution,
1359which verification must be in writing and accompany the
1360application for tax credit. The person must submit a separate
1361tax credit application to the office for each individual
1362contribution that it makes to each individual project.
1363     c.  Any person who has received notification from the
1364Office of Tourism, Trade, and Economic Development that a tax
1365credit has been approved must apply to the department to receive
1366the refund. Application must be made on the form prescribed for
1367claiming refunds of sales and use taxes and be accompanied by a
1368copy of the notification. A person may submit only one
1369application for refund to the department within any 12-month
1370period.
1371     4.  Administration.--
1372     a.  The Office of Tourism, Trade, and Economic Development
1373may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
1374to administer this paragraph, including rules for the approval
1375or disapproval of proposals by a person.
1376     b.  The decision of the Office of Tourism, Trade, and
1377Economic Development must be in writing, and, if approved, the
1378notification shall state the maximum credit allowable to the
1379person. Upon approval, the office shall transmit a copy of the
1380decision to the Department of Revenue.
1381     c.  The Office of Tourism, Trade, and Economic Development
1382shall periodically monitor all projects in a manner consistent
1383with available resources to ensure that resources are used in
1384accordance with this paragraph; however, each project must be
1385reviewed at least once every 2 years.
1386     d.  The Office of Tourism, Trade, and Economic Development
1387shall, in consultation with the Department of Community Affairs,
1388the Florida Housing Finance Corporation, and the statewide and
1389regional housing and financial intermediaries, market the
1390availability of the community contribution tax credit program to
1391community-based organizations.
1392     5.  Expiration.--This paragraph expires June 30, 2005;
1393however, any accrued credit carryover that is unused on that
1394date may be used until the expiration of the 3-year carryover
1395period for such credit.
1396     (15)  ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.--
1397     (g)  This subsection expires shall expire and be void on
1398the date specified in s. 290.016 for the expiration of the
1399Florida 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
1402exemption under this subsection prior to that date shall be
1403allowed the full benefit of this exemption as if this subsection
1404had not expired on that date.
1405     Section 22.  Subsections (1), (2), (3), (6), (10), (11),
1406and (12) of section 212.096, Florida Statutes, are amended to
1407read:
1408     212.096  Sales, rental, storage, use tax; enterprise zone
1409jobs credit against sales tax.--
1410     (1)  For the purposes of the credit provided in this
1411section:
1412     (a)  "Eligible business" means any sole proprietorship,
1413firm, partnership, corporation, bank, savings association,
1414estate, trust, business trust, receiver, syndicate, or other
1415group or combination, or successor business, located in an
1416enterprise zone. The business must demonstrate to the department
1417that the total number of full-time jobs defined under paragraph
1418(d) has increased from the average of the previous 12 months. A
1419business that created a minimum of five new full-time jobs in an
1420enterprise zone between July 1, 2000, and December 31, 2001, is
1421also an eligible business for purposes of the credit provided
1422beginning January 1, 2002. An eligible business does not include
1423any business which has claimed the credit permitted under s.
1424220.181 for any new business employee first beginning employment
1425with the business after July 1, 1995.
1426     (b)  "Month" means either a calendar month or the time
1427period from any day of any month to the corresponding day of the
1428next succeeding month or, if there is no corresponding day in
1429the next succeeding month, the last day of the succeeding month.
1430     (c)  "New employee" means a person residing in an
1431enterprise zone or a participant in the welfare transition
1432program who begins employment with an eligible business after
1433July 1, 1995, and who has not been previously employed full time
1434within the preceding 12 months by the eligible business, or a
1435successor eligible business, claiming the credit allowed by this
1436section.
1437     (d)  "Job Jobs" means a full-time position positions, as
1438consistent with terms used by the Agency for Workforce
1439Innovation and the United States Department of Labor for
1440purposes of unemployment compensation tax administration and
1441employment estimation resulting directly from a business
1442operation in this state. This term These terms may not include a
1443temporary construction job jobs involved with the construction
1444of facilities or any job that has jobs that have previously been
1445included in any application for tax credits under s. 220.181(1).
1446The term "jobs" also includes employment of an employee leased
1447from an employee leasing company licensed under chapter 468 if
1448such employee has been continuously leased to the employer for
1449an 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
1451of full-time jobs has increased in an enterprise zone from the
1452average of the previous 12 months, as demonstrated to the
1453department by a business located in the enterprise zone.
1454
1455A person shall be deemed to be employed if the person performs
1456duties in connection with the operations of the business on a
1457regular, full-time basis, provided the person is performing such
1458duties for an average of at least 36 hours per week each month.
1459The person must be performing such duties at a business site
1460located in the enterprise zone.
1461     (2)(a)  It is the legislative intent to encourage the
1462provision of meaningful employment opportunities which will
1463improve the quality of life of those employed and to encourage
1464economic expansion of enterprise zones and the state. Therefore,
1465beginning January 1, 2002, Upon an affirmative showing by an
1466eligible business to the satisfaction of the department that the
1467requirements of this section have been met, the business shall
1468be allowed a credit against the tax remitted under this chapter.
1469     (b)  The credit shall be computed as 20 percent of the
1470actual monthly wages paid in this state to each new employee
1471hired when a new job has been created, unless the business is
1472located within a rural enterprise zone pursuant to s.
1473290.004(6)(8), in which case the credit shall be 30 percent of
1474the actual monthly wages paid. If no less than 20 percent of the
1475employees of the business are residents of an enterprise zone,
1476excluding temporary and part-time employees, the credit shall be
1477computed as 30 percent of the actual monthly wages paid in this
1478state to each new employee hired when a new job has been
1479created, unless the business is located within a rural
1480enterprise zone, in which case the credit shall be 45 percent of
1481the actual monthly wages paid. If the new employee hired when a
1482new job is created is a participant in the welfare transition
1483program, the following credit shall be a percent of the actual
1484monthly wages paid: 40 percent for $4 above the hourly federal
1485minimum wage rate; 41 percent for $5 above the hourly federal
1486minimum wage rate; 42 percent for $6 above the hourly federal
1487minimum wage rate; 43 percent for $7 above the hourly federal
1488minimum wage rate; and 44 percent for $8 above the hourly
1489federal minimum wage rate. For purposes of this paragraph,
1490monthly wages shall be computed as one-twelfth of the expected
1491annual wages paid to such employee. The amount paid as wages to
1492a new employee is the compensation paid to such employee that is
1493subject to unemployment tax. The credit shall be allowed for up
1494to 24 consecutive months, beginning with the first tax return
1495due pursuant to s. 212.11 after approval by the department.
1496     (3)  In order to claim this credit, an eligible business
1497must file under oath with the governing body or enterprise zone
1498development agency having jurisdiction over the enterprise zone
1499where the business is located, as applicable, a statement which
1500includes:
1501     (a)  For each new employee for whom this credit is claimed,
1502the employee's name and place of residence, including the
1503identifying number assigned pursuant to s. 290.0065 to the
1504enterprise zone in which the employee resides if the new
1505employee is a person residing in an enterprise zone, and, if
1506applicable, documentation that the employee is a welfare
1507transition program participant.
1508     (b)  If applicable, the name and address of each permanent
1509employee of the business, including, for each employee who is a
1510resident of an enterprise zone, the identifying number assigned
1511pursuant to s. 290.0065 to the enterprise zone in which the
1512employee resides.
1513     (c)  The name and address of the eligible business.
1514     (d)  The starting salary or hourly wages paid to the new
1515employee.
1516     (e)  Demonstration to the department that the total number
1517of full-time jobs defined under paragraph (1)(d) has increased
1518in an enterprise zone from the average of the previous 12
1519months.
1520     (e)(f)  The identifying number assigned pursuant to s.
1521290.0065 to the enterprise zone in which the business is
1522located.
1523     (f)(g)  Whether the business is a small business as defined
1524by s. 288.703(1).
1525     (g)(h)  Within 10 working days after receipt of an
1526application, the governing body or enterprise zone development
1527agency shall review the application to determine if it contains
1528all the information required pursuant to this subsection and
1529meets the criteria set out in this section. The governing body
1530or agency shall certify all applications that contain the
1531information required pursuant to this subsection and meet the
1532criteria set out in this section as eligible to receive a
1533credit. If applicable, the governing body or agency shall also
1534certify if 20 percent of the employees of the business are
1535residents of an enterprise zone, excluding temporary and part-
1536time employees. The certification shall be in writing, and a
1537copy of the certification shall be transmitted to the executive
1538director of the Department of Revenue. The business shall be
1539responsible for forwarding a certified application to the
1540department within the time specified in paragraph (h)(i).
1541     (h)(i)  All applications for a credit pursuant to this
1542section must be submitted to the department within 6 months
1543after the new employee is hired, except applications for credit
1544for leased employees. Applications for credit for leased
1545employees must be submitted to the department within 7 months
1546after 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
1549majority stockholder of an eligible business.
1550     (b)  For any new employee who is employed for any period
1551less than 3 calendar months.
1552     (10)  It shall be the responsibility of each business to
1553affirmatively demonstrate to the satisfaction of the department
1554that it meets the requirements of this section.
1555     (10)(11)  Any person who fraudulently claims this credit is
1556liable for repayment of the credit plus a mandatory penalty of
1557100 percent of the credit plus interest at the rate provided in
1558this chapter, and such person is guilty of a misdemeanor of the
1559second degree, punishable as provided in s. 775.082 or s.
1560775.083.
1561     (11)(12)  The provisions of This section, except for
1562subsection (10)(11), expires on the date specified in s. 290.016
1563for the expiration of the Florida Enterprise Zone Act expire
1564December 31, 2005.
1565     Section 23.  Paragraph (c) of subsection (6) and paragraph
1566(c) of subsection (7) of section 220.02, Florida Statutes, are
1567amended to read:
1568     220.02  Legislative intent.--
1569     (6)
1570     (c)  The provisions of This subsection expires on the date
1571specified in s. 290.016 for the expiration of the Florida
1572Enterprise Zone Act shall expire and be void on June 30, 2005.
1573     (7)
1574     (c)  The provisions of This subsection expires on the date
1575specified in s. 290.016 for the expiration of the Florida
1576Enterprise 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
1579220.03, Florida Statutes, are amended to read:
1580     220.03  Definitions.--
1581     (1)  SPECIFIC TERMS.--When used in this code, and when not
1582otherwise distinctly expressed or manifestly incompatible with
1583the intent thereof, the following terms shall have the following
1584meanings:
1585     (a)  "Ad valorem taxes paid" means 96 percent of property
1586taxes levied for operating purposes and does not include
1587interest, penalties, or discounts foregone. In addition, the
1588term "ad valorem taxes paid," for purposes of the credit in s.
1589220.182, means the ad valorem tax paid on new or additional real
1590or personal property acquired to establish a new business or
1591facilitate a business expansion, including pollution and waste
1592control facilities, or any part thereof, and including one or
1593more buildings or other structures, machinery, fixtures, and
1594equipment. The provisions of This paragraph expires on the date
1595specified in s. 290.016 for the expiration of the Florida
1596Enterprise Zone Act shall expire and be void on June 30, 2005.
1597     (c)  "Business" or "business firm" means any business
1598entity authorized to do business in this state as defined in
1599paragraph (e), and any bank or savings and loan association as
1600defined in s. 220.62, subject to the tax imposed by the
1601provisions of this chapter. The provisions of This paragraph
1602expires on the date specified in s. 290.016 for the expiration
1603of the Florida Enterprise Zone Act shall expire and be void on
1604June 30, 2005.
1605     (d)  "Community contribution" means the grant by a business
1606firm 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
1611department.
1612
1613The provisions of This paragraph expires on the date specified
1614in s. 290.016 for the expiration of the Florida Enterprise Zone
1615Act shall expire and be void on June 30, 2005.
1616     (i)  "Emergency," as used in s. 220.02 and in paragraph (u)
1617of this subsection, means occurrence of widespread or severe
1618damage, injury, or loss of life or property proclaimed pursuant
1619to s. 14.022 or declared pursuant to s. 252.36. The provisions
1620of This paragraph expires on the date specified in s. 290.016
1621for the expiration of the Florida Enterprise Zone Act shall
1622expire and be void on June 30, 2005.
1623     (j)  "Enterprise zone" means an area in the state
1624designated pursuant to s. 290.0065. The provisions of This
1625paragraph expires on the date specified in s. 290.016 for the
1626expiration of the Florida Enterprise Zone Act shall expire and
1627be void on June 30, 2005.
1628     (k)  "Expansion of an existing business," for the purposes
1629of the enterprise zone property tax credit, means any business
1630entity authorized to do business in this state as defined in
1631paragraph (e), and any bank or savings and loan association as
1632defined in s. 220.62, subject to the tax imposed by the
1633provisions of this chapter, located in an enterprise zone, which
1634expands by or through additions to real and personal property
1635and which establishes five or more new jobs to employ five or
1636more additional full-time employees at such location. The
1637provisions of This paragraph expires on the date specified in s.
1638290.016 for the expiration of the Florida Enterprise Zone Act
1639shall expire and be void on June 30, 2005.
1640     (o)  "Local government" means any county or incorporated
1641municipality in the state. The provisions of This paragraph
1642expires on the date specified in s. 290.016 for the expiration
1643of the Florida Enterprise Zone Act shall expire and be void on
1644June 30, 2005.
1645     (p)  "New business," for the purposes of the enterprise
1646zone property tax credit, means any business entity authorized
1647to do business in this state as defined in paragraph (e), or any
1648bank or savings and loan association as defined in s. 220.62,
1649subject to the tax imposed by the provisions of this chapter,
1650first beginning operations on a site located in an enterprise
1651zone and clearly separate from any other commercial or
1652industrial operations owned by the same entity, bank, or savings
1653and loan association and which establishes five or more new jobs
1654to employ five or more additional full-time employees at such
1655location. The provisions of This paragraph expires on the date
1656specified in s. 290.016 for the expiration of the Florida
1657Enterprise Zone Act shall expire and be void on June 30, 2005.
1658     (q)  "New employee," for the purposes of the enterprise
1659zone jobs credit, means a person residing in an enterprise zone
1660or a participant in the welfare transition program who is
1661employed at a business located in an enterprise zone who begins
1662employment in the operations of the business after July 1, 1995,
1663and who has not been previously employed full time within the
1664preceding 12 months by the business or a successor business
1665claiming the credit pursuant to s. 220.181. A person shall be
1666deemed to be employed by such a business if the person performs
1667duties in connection with the operations of the business on a
1668full-time basis, provided she or he is performing such duties
1669for an average of at least 36 hours per week each month. The
1670person must be performing such duties at a business site located
1671in an enterprise zone. The provisions of This paragraph expires
1672on the date specified in s. 290.016 for the expiration of the
1673Florida Enterprise Zone Act shall expire and be void on June 30,
16742005.
1675     (t)  "Project" means any activity undertaken by an eligible
1676sponsor, as defined in s. 220.183(2)(c), which is designed to
1677construct, improve, or substantially rehabilitate housing that
1678is affordable to low-income or very-low-income households as
1679defined in s. 420.9071(19) and (28); designed to provide
1680commercial, industrial, or public resources and facilities; or
1681designed to improve entrepreneurial and job-development
1682opportunities for low-income persons. A project may be the
1683investment necessary to increase access to high-speed broadband
1684capability in rural communities with enterprise zones, including
1685projects that result in improvements to communications assets
1686that are owned by a business. A project may include the
1687provision of museum educational programs and materials that are
1688directly related to any project approved between January 1,
16891996, and December 31, 1999, and located in an enterprise zone
1690as referenced in s. 290.00675. This paragraph does not preclude
1691projects that propose to construct or rehabilitate low-income or
1692very-low-income housing on scattered sites. The Office of
1693Tourism, Trade, and Economic Development may reserve up to 50
1694percent of the available annual tax credits under s. 220.181 for
1695housing for very-low-income households pursuant to s.
1696420.9071(28) for the first 6 months of the fiscal year. With
1697respect to housing, contributions may be used to pay the
1698following eligible project-related activities:
1699     1.  Project development, impact, and management fees for
1700low-income or very-low-income housing projects;
1701     2.  Down payment and closing costs for eligible persons, as
1702defined in s. 420.9071(19) and (28);
1703     3.  Administrative costs, including housing counseling and
1704marketing fees, not to exceed 10 percent of the community
1705contribution, directly related to low-income or very-low-income
1706projects; and
1707     4.  Removal of liens recorded against residential property
1708by municipal, county, or special-district local governments when
1709satisfaction of the lien is a necessary precedent to the
1710transfer of the property to an eligible person, as defined in s.
1711420.9071(19) and (28), for the purpose of promoting home
1712ownership. Contributions for lien removal must be received from
1713a nonrelated third party.
1714
1715The provisions of This paragraph expires on the date specified
1716in s. 290.016 for the expiration of the Florida Enterprise Zone
1717Act shall expire and be void on June 30, 2005.
1718     (u)  "Rebuilding of an existing business" means replacement
1719or restoration of real or tangible property destroyed or damaged
1720in an emergency, as defined in paragraph (i), after July 1,
17211995, in an enterprise zone, by a business entity authorized to
1722do business in this state as defined in paragraph (e), or a bank
1723or savings and loan association as defined in s. 220.62, subject
1724to the tax imposed by the provisions of this chapter, located in
1725the enterprise zone. The provisions of This paragraph expires on
1726the date specified in s. 290.016 for the expiration of the
1727Florida Enterprise Zone Act shall expire and be void on June 30,
17282005.
1729     (ff)  "New job has been created" means that the total
1730number of full-time jobs has increased in an enterprise zone
1731from the average of the previous 12 months, as demonstrated to
1732the department by a business located in the enterprise zone.
1733     (ff)(gg)  "Job Jobs" means a full-time position positions,
1734as consistent with terms used by the Agency for Workforce
1735Innovation and the United States Department of Labor for
1736purposes of unemployment compensation tax administration and
1737employment estimation resulting directly from business
1738operations in this state. The term These terms may not include a
1739temporary construction job jobs involved with the construction
1740of facilities or any job jobs that has have previously been
1741included in any application for tax credits under s. 212.096.
1742The term "jobs" also includes employment of an employee leased
1743from an employee leasing company licensed under chapter 468 if
1744the employee has been continuously leased to the employer for an
1745average of at least 36 hours per week for more than 6 months.
1746     Section 25.  Subsections (1) and (9) of section 220.181,
1747Florida Statutes, are amended to read:
1748     220.181  Enterprise zone jobs credit.--
1749     (1)(a)  Upon an affirmative showing by an eligible business
1750to the satisfaction of the department that the requirements of
1751this section have been met, the business Beginning January 1,
17522002, there shall be allowed a credit against the tax imposed by
1753this chapter to any business located in an enterprise zone which
1754demonstrates to the department that the total number of full-
1755time jobs has increased from the average of the previous 12
1756months. A business that created a minimum of five new full-time
1757jobs in an enterprise zone between July 1, 2000, and December
175831, 2001, may also be eligible to claim the credit for eligible
1759employees under the provisions that took effect January 1, 2002.
1760The credit shall be computed as 20 percent of the actual monthly
1761wages paid in this state to each new employee hired when a new
1762job has been created, as defined under s. 220.03(1)(ff), unless
1763the business is located in a rural enterprise zone, pursuant to
1764s. 290.004(6)(8), in which case the credit shall be 30 percent
1765of the actual monthly wages paid. If no less than 20 percent of
1766the employees of the business are residents of an enterprise
1767zone, excluding temporary and part-time employees, the credit
1768shall be computed as 30 percent of the actual monthly wages paid
1769in this state to each new employee hired when a new job has been
1770created, unless the business is located in a rural enterprise
1771zone, in which case the credit shall be 45 percent of the actual
1772monthly wages paid, for a period of up to 24 consecutive months.
1773If the new employee hired when a new job is created is a
1774participant in the welfare transition program, the following
1775credit shall be a percent of the actual monthly wages paid: 40
1776percent for $4 above the hourly federal minimum wage rate; 41
1777percent for $5 above the hourly federal minimum wage rate; 42
1778percent for $6 above the hourly federal minimum wage rate; 43
1779percent for $7 above the hourly federal minimum wage rate; and
178044 percent for $8 above the hourly federal minimum wage rate.
1781     (b)  This credit applies only with respect to wages subject
1782to unemployment tax. The credit provided in this section and
1783does not apply:
1784     1.  For any new employee who is an owner, partner, or
1785majority stockholder of an eligible business.
1786     2.  For any new employee who is employed for any period
1787less than 3 full months.
1788     (c)  If this credit is not fully used in any one year, the
1789unused amount may be carried forward for a period not to exceed
17905 years. The carryover credit may be used in a subsequent year
1791when the tax imposed by this chapter for such year exceeds the
1792credit for such year after applying the other credits and unused
1793credit 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.
1796290.016 for the expiration of the Florida Enterprise Zone Act
1797shall expire and be void on June 30, 2005, and a no business may
1798not shall be allowed to begin claiming the such enterprise zone
1799jobs credit after that date; however, the expiration of this
1800section does shall not affect the operation of any credit for
1801which a business has qualified under this section before that
1802date prior to June 30, 2005, or any carryforward of unused
1803credit amounts as provided in paragraph (1)(c).
1804     Section 26.  Subsection (14) of section 220.182, Florida
1805Statutes, is amended to read:
1806     220.182  Enterprise zone property tax credit.--
1807     (14)  The provisions of This section expires on the date
1808specified in s. 290.016 for the expiration of the Florida
1809Enterprise Zone Act shall expire and be void on June 30, 2005,
1810and a no business may not shall be allowed to begin claiming the
1811such enterprise zone property tax credit after that date;
1812however, the expiration of this section does shall not affect
1813the operation of any credit for which a business has qualified
1814under this section before that date prior to June 30, 2005, or
1815any carryforward of unused credit amounts as provided in
1816paragraph (1)(b).
1817     Section 27.  Paragraph (c) of subsection (5) of section
1818288.1175, Florida Statutes, is amended to read:
1819     288.1175  Agriculture education and promotion facility.--
1820     (5)  The department shall competitively evaluate
1821applications for funding of an agriculture education and
1822promotion facility. If the number of applicants exceeds three,
1823the department shall rank the applications based upon criteria
1824developed by the department, with priority given in descending
1825order to the following items:
1826     (c)  The location of the facility in a brownfield site as
1827defined in s. 376.79(3), a rural enterprise zone as defined in
1828s. 290.004(6)(8), an agriculturally depressed area as defined in
1829s. 570.242(1), a redevelopment area established pursuant to s.
1830373.461(5)(g), or a county that has lost its agricultural land
1831to environmental restoration projects.
1832     Section 28.  Subsection (2) of section 370.28, Florida
1833Statutes, is amended to read:
1834     370.28  Enterprise zone designation; communities adversely
1835impacted by net limitations.--
1836     (2)(a)  Such communities having a population of fewer less
1837than 7,500 persons and such communities in rural and coastal
1838counties with a county population of fewer less than 25,000 may
1839apply to the Office of Tourism, Trade, and Economic Development
1840by August 15, 1996, for the designation of an area as an
1841enterprise zone. The community must comply with the requirements
1842of s. 290.0055, except that, for a community having a total
1843population of 7,500 persons or more but fewer less than 20,000
1844persons, the selected area may shall not exceed 5 square miles.
1845Notwithstanding the provisions of s. 290.0065, limiting the
1846total number of enterprise zones designated and the number of
1847enterprise zones within a population category, the Office of
1848Tourism, Trade, and Economic Development may designate an
1849enterprise zone in eight of the identified communities. The
1850governing body having jurisdiction over such area shall create
1851an enterprise zone development agency pursuant to s. 290.0056
1852and submit a strategic plan pursuant to s. 290.0057. Enterprise
1853zones designated pursuant to this section shall be effective
1854January 1, 1997. Any enterprise zone designated under this
1855paragraph having an effective date on or before January 1, 2005,
1856shall continue to exist until, and shall terminate December 31,
18572005, but shall cease to exist on December 31, 2005. Any
1858enterprise zone redesignated on or after January 1, 2006, must
1859do so in accordance with the Florida Enterprise Zone Act.
1860     (b)  Notwithstanding any provisions of this section to the
1861contrary, communities in coastal counties with a county
1862population greater than 20,000, which can demonstrate that the
1863community has historically been a fishing community and has
1864therefore had a direct adverse impact from the adoption of the
1865constitutional amendment limiting the use of nets, shall also be
1866eligible to apply for designation of an area as an enterprise
1867zone. The community must comply with the requirements of s.
1868290.0055, except s. 290.0055(3). Such communities shall apply to
1869the Office of Tourism, Trade, and Economic Development by August
187015, 1996. The office may designate one enterprise zone under
1871this paragraph, which shall be effective January 1, 1997, and
1872which shall be in addition to the eight zones authorized under
1873paragraph (a). Any enterprise zone designated under this
1874paragraph having an effective date on or before January 1, 2005,
1875shall continue to exist until December 31, 2005, but shall cease
1876to exist on that date. Any enterprise zone redesignated on or
1877after January 1, 2006, must do so in accordance with the Florida
1878Enterprise Zone Act. Such enterprise zone shall terminate
1879December 31, 2005. The governing body having jurisdiction over
1880such area shall create an enterprise zone development agency
1881pursuant to s. 290.0056 and submit a strategic plan pursuant to
1882s. 290.0057.
1883     Section 29.  Sections 290.00555, 290.0067, 290.00675,
1884290.00676, 290.00678, 290.00679, 290.0068, 290.00685, 290.00686,
1885290.00687, 290.00688, 290.00689, 290.0069, 290.00691, 290.00692,
1886290.00693, 290.00694, 290.00695, 290.00696, 290.00697,
1887290.00698, 290.00699, 290.00701, 290.00702, 290.00703,
1888290.00704, 290.00705, 290.00706, 290.00707, 290.00708,
1889290.00709, 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.