1 | The Commerce Council recommends the following: |
2 |
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3 | Council/Committee Substitute |
4 | Remove the entire bill and insert: |
5 | A bill to be entitled |
6 | An act relating to the Florida Enterprise Zone Act; |
7 | amending s. 290.001, F.S.; revising the name of the act; |
8 | amending s. 290.004, F.S.; deleting obsolete definitions; |
9 | amending s. 290.0055, F.S.; revising procedures for |
10 | counties or municipalities to nominate an area for |
11 | designation as a new enterprise zone; deleting obsolete |
12 | provisions; removing the authority for certain counties to |
13 | nominate more than one enterprise zone; revising criteria |
14 | for eligibility of an area for nomination by certain local |
15 | governments for designation as an enterprise zone; |
16 | revising procedures and requirements for amending |
17 | enterprise zone boundaries; amending s. 290.0056, F.S.; |
18 | deleting a requirement that a governing body appoint the |
19 | board of an enterprise zone development agency by |
20 | ordinance; revising requirements for making such |
21 | appointments; deleting a requirement that a certificate of |
22 | appointment of a board member be filed with the clerk of |
23 | the county or municipality; deleting the requirement that |
24 | an annual report by a board be published and available for |
25 | inspection in the office of the municipal or county clerk; |
26 | revising the powers and responsibilities of an enterprise |
27 | zone development agency; providing additional |
28 | responsibilities; revising certain reporting requirements; |
29 | amending s. 290.0057, F.S.; specifying application of |
30 | enterprise zone development plan requirements only to |
31 | designations of new enterprise zones; amending s. |
32 | 290.0058, F.S.; updating obsolete references; revising |
33 | requirements for determining pervasive poverty in an area |
34 | nominated as a rural enterprise zone; providing an |
35 | exception for areas nominated for designation as a rural |
36 | enterprise zone; amending s. 290.0065, F.S.; establishing |
37 | the maximum number of enterprise zones allowed, subject to |
38 | any new zones authorized by the Legislature; revising the |
39 | procedure for designating a new enterprise zone if an |
40 | existing zone is not redesignated; deleting a requirement |
41 | that an application for designation as an enterprise zone |
42 | be categorized by population; deleting obsolete |
43 | provisions; authorizing the office to redesignate |
44 | enterprise zones having an effective date on or before |
45 | January 1, 2005; providing requirements and procedures; |
46 | authorizing a governing body to request enterprise zone |
47 | boundary changes; requiring the office to determine, in |
48 | consultation with Enterprise Florida, Inc., the merits of |
49 | enterprise zone redesignations; providing criteria; |
50 | providing for an enterprise zone redesignation approval |
51 | procedure; prohibiting an entity having jurisdiction over |
52 | an area denied redesignation as an enterprise zone from |
53 | reapplying for redesignation for 1 year; providing a |
54 | redesignation procedure for zones authorized in |
55 | conjunction with certain federal acts; providing |
56 | requirements for an application for redesignation; |
57 | deleting obsolete provisions; amending s. 290.0066, F.S.; |
58 | providing that failure to make progress or failure to |
59 | comply with measurable goals may be considered as grounds |
60 | for revocation of an enterprise zone designation; amending |
61 | s. 290.012, F.S.; providing a transition date that |
62 | provides for a zone having an effective date on or before |
63 | January 1, 2005, to continue to exist until December 21, |
64 | 2005, and to expire on that date; requiring any zone |
65 | designated or redesignated after January 1, 2006, to be |
66 | designated or redesignated in accordance with the Florida |
67 | Enterprise Zone Act; amending s. 290.014, F.S., to |
68 | conform; amending s. 290.016, F.S.; delaying the repeal of |
69 | the Florida Enterprise Zone Act; amending s. 163.345, |
70 | F.S., to conform; amending ss. 166.231, 193.077, 193.085, |
71 | 195.073, 196.012, 205.022, 205.054, and 212.02, F.S.; |
72 | extending expiration dates with respect to various tax |
73 | exemptions to conform provisions to changes made by the |
74 | act; amending s. 212.08, F.S.; revising the procedures for |
75 | applying for a tax exemption on building materials used to |
76 | rehabilitate property located in an enterprise zone; |
77 | deleting a limitation on claiming exemptions through a |
78 | refund of previously paid taxes; extending an expiration |
79 | date for the exemption; extending an expiration date for |
80 | an exemption for business property used in an enterprise |
81 | zone; deleting obsolete provisions governing the community |
82 | contribution tax credit for donations, to conform; |
83 | extending the expiration date of the tax credit for |
84 | electrical energy used in an enterprise zone, to conform; |
85 | amending s. 212.096, F.S.; deleting obsolete provisions; |
86 | extending the expiration date for the enterprise zone jobs |
87 | tax credit, to conform; amending ss. 220.02 and 220.03, |
88 | F.S.; extending the expiration date of the enterprise zone |
89 | jobs tax credit against corporate income tax to conform to |
90 | changes made by the act; revising definitions to extend |
91 | the expiration date of the credit to conform; amending s. |
92 | 220.181, F.S.; deleting obsolete provisions; extending the |
93 | expiration date of the tax credit, to conform; amending s. |
94 | 220.182, F.S.; extending the expiration date of the |
95 | enterprise zone property tax credit, to conform; amending |
96 | s. 288.1175, F.S., to conform,; amending s. 370.28, F.S.; |
97 | providing that an enterprise zone having an effective date |
98 | on or before January 1, 2005, shall continue to exist |
99 | until December 21, 2005, and shall expire on that date; |
100 | requiring that an enterprise zone in a community affected |
101 | by net limitations which is redesignated after January 1, |
102 | 2006, do so in accordance with the Florida Enterprise Zone |
103 | Act; repealing s. 290.00555, F.S., relating to the |
104 | designation of a satellite enterprise zone; repealing s. |
105 | 290.0067, F.S., relating to an enterprise zone in Lake |
106 | Apopka; repealing s. 290.00675, F.S., relating to a |
107 | boundary amendment for the City of Brooksville in Hernando |
108 | County; repealing s. 290.00676, F.S., relating to an |
109 | amendment of certain rural enterprise zone boundaries; |
110 | repealing s. 290.00678, F.S., relating to a designation of |
111 | rural champion communities as enterprise zones; repealing |
112 | s. 290.00679, F.S., relating to amendments to certain |
113 | rural enterprise zone boundaries; repealing s. 290.0068, |
114 | F.S., relating to the designation of an enterprise zone |
115 | encompassing a brownfield pilot project; repealing s. |
116 | 290.00685, F.S., relating to an application to amend |
117 | boundaries of an enterprise zone containing a brownfield |
118 | pilot project; repealing s. 290.00686, F.S., relating to |
119 | the designation of enterprise zones in Brevard County and |
120 | the City of Cocoa; repealing s. 290.00687, F.S., relating |
121 | to the designation of an enterprise zone in Pensacola; |
122 | repealing s. 290.00688, F.S., relating to the designation |
123 | of an enterprise zone in Leon County; repealing s. |
124 | 290.00689, F.S., relating to the designation of a pilot |
125 | project in an enterprise zone; repealing s. 290.0069, |
126 | F.S., relating to the designation of an enterprise zone in |
127 | Liberty County; repealing s. 290.00691, F.S., relating to |
128 | the designation of an enterprise zone in Columbia County |
129 | and Lake City; repealing s. 290.00692, F.S., relating to |
130 | the designation of an enterprise zone in Suwannee County |
131 | and Live Oak; repealing s. 290.00693, F.S., relating to |
132 | the designation of an enterprise zone in Gadsden County; |
133 | repealing s. 290.00694, F.S., relating to the designation |
134 | of an enterprise zone in Sarasota County and Sarasota; |
135 | repealing s. 290.00695, F.S., relating to the designation |
136 | of enterprise zones in Hernando County and Brooksville; |
137 | repealing s. 290.00696, F.S., relating to the designation |
138 | of an enterprise zone in Holmes County; repealing s. |
139 | 290.00697, F.S., relating to the designation of an |
140 | enterprise zone in Calhoun County; repealing s. 290.00698, |
141 | F.S., relating to the designation of an enterprise zone in |
142 | Okaloosa County; repealing s. 290.00699, F.S., relating to |
143 | the designation of an enterprise zone in Hillsborough |
144 | County; repealing s. 290.00701, F.S., relating to the |
145 | designation of an enterprise zone in Escambia County; |
146 | repealing s. 290.00702, F.S., relating to the designation |
147 | of enterprise zones in Osceola County and the City of |
148 | Kissimmee; repealing s. 290.00703, F.S., relating to the |
149 | designation of an enterprise zone in South Daytona; |
150 | repealing s. 290.00704, F.S., relating to the designation |
151 | of an enterprise zone in Lake Wales; repealing s. |
152 | 290.00705, F.S., relating to the designation of an |
153 | enterprise zone in Walton County; repealing s. 290.00706, |
154 | F.S., relating to the designation of enterprise zones in |
155 | Miami-Dade County and the City of West Miami; repealing s. |
156 | 290.00707, F.S., relating to the designation of an |
157 | enterprise zone in Hialeah; repealing s. 290.00708, F.S., |
158 | relating to a boundary amendment in an enterprise zone |
159 | within a consolidated government; repealing s. 290.00709, |
160 | F.S., relating to a boundary amendment in an enterprise |
161 | zone within an inland county; repealing s. 290.009, F.S., |
162 | relating to the Enterprise Zone Interagency Coordinating |
163 | Council; repealing s. 290.015, F.S., relating to an |
164 | evaluation and review of the enterprise zone program; |
165 | providing for carryover of eligibility for tax credits |
166 | under s. 212.096, F.S.; providing for carryover of |
167 | eligibility for tax credits under s. 220.181, F.S.; |
168 | providing for carryover of eligibility for tax exemption |
169 | under s. 196.1995, F.S., and the tax exemption under s. |
170 | 220.182, F.S.; providing for carryover of eligibility for |
171 | tax credits under s. 220.183, F.S.; providing for |
172 | carryover of eligibility for tax credits under s. 212.08, |
173 | F.S.; providing for carryover of eligibility for tax |
174 | credits under s. 624.5105, F.S.; providing for carryover |
175 | of eligibility for a tax exemption under s. 212.08, F.S.; |
176 | providing an effective date. |
177 |
|
178 | Be It Enacted by the Legislature of the State of Florida: |
179 |
|
180 | Section 1. Section 290.001, Florida Statutes, is amended |
181 | to read: |
182 | 290.001 Florida Enterprise Zone Act of 1994; popular name |
183 | short title.--Sections 290.001-290.016 may be cited as the |
184 | "Florida Enterprise Zone Act of 1994." |
185 | Section 2. Section 290.004, Florida Statutes, is amended |
186 | to read: |
187 | 290.004 Definitions relating to Florida Enterprise Zone |
188 | Act.--As used in ss. 290.001-290.016: |
189 | (1) "Community investment corporation" means a black |
190 | business investment corporation, a certified development |
191 | corporation, a small business investment corporation, or other |
192 | similar entity incorporated under Florida law that has limited |
193 | its investment policy to making investments solely in minority |
194 | business enterprises. |
195 | (2) "Department" means the Department of Commerce. |
196 | (2)(3) "Director" means the director of the Office of |
197 | Tourism, Trade, and Economic Development. |
198 | (3)(4) "Governing body" means the council or other |
199 | legislative body charged with governing the county or |
200 | municipality. |
201 | (5) "Interagency coordinating council" means the |
202 | Enterprise Zone Interagency Coordinating Council created |
203 | pursuant to s. 290.009. |
204 | (4)(6) "Minority business enterprise" has the same meaning |
205 | as in s. 288.703. |
206 | (5)(7) "Office" means the Office of Tourism, Trade, and |
207 | Economic Development. |
208 | (6)(8) "Rural enterprise zone" means an enterprise zone |
209 | that is nominated by a county having a population of 75,000 or |
210 | fewer, or a county having a population of 100,000 or fewer which |
211 | is contiguous to a county having a population of 75,000 or |
212 | fewer, or by a municipality in such a county, or by such a |
213 | county and one or more municipalities. An enterprise zone |
214 | designated in accordance with s. 290.0065(5)(b) or s. 370.28 is |
215 | considered to be a rural enterprise zone. |
216 | (9) "Secretary" means the Secretary of Commerce. |
217 | (7)(10) "Small business" has the same meaning as in s. |
218 | 288.703. |
219 | Section 3. Subsections (1), (3), (4), (6), and (7) of |
220 | section 290.0055, Florida Statutes, are amended to read: |
221 | 290.0055 Local nominating procedure.-- |
222 | (1) If, pursuant to s. 290.0065, an opportunity exists for |
223 | designation of a new enterprise zone, any county or |
224 | municipality, or a county and one or more municipalities |
225 | together, may apply to the office department for the designation |
226 | of an area as an enterprise zone after completion of the |
227 | following: |
228 | (a) The adoption by the governing body or bodies of a |
229 | resolution which: |
230 | 1. Finds that an area exists in such county or |
231 | municipality, or in both the county and one or more |
232 | municipalities, which chronically exhibits extreme and |
233 | unacceptable levels of poverty, unemployment, physical |
234 | deterioration, and economic disinvestment; |
235 | 2. Determines that the rehabilitation, conservation, or |
236 | redevelopment, or a combination thereof, of such area is |
237 | necessary in the interest of the public health, safety, and |
238 | welfare of the residents of such county or municipality, or such |
239 | county and one or more municipalities; and |
240 | 3. Determines that the revitalization of such area can |
241 | occur only if the private sector can be induced to invest its |
242 | own resources in productive enterprises that build or rebuild |
243 | the economic viability of the area. |
244 | (b) The creation of an enterprise zone development agency |
245 | pursuant to s. 290.0056. |
246 | (c) The creation and adoption of a strategic plan pursuant |
247 | to s. 290.0057. |
248 | (3) A county or municipality, or a county and one or more |
249 | municipalities together, may not nominate more than one |
250 | enterprise zone. However, any county as defined by s. 125.011(1) |
251 | may nominate more than one enterprise zone. |
252 | (4) An area nominated by a county or municipality, or a |
253 | county and one or more municipalities together, for designation |
254 | as an enterprise zone shall be eligible for designation under s. |
255 | 290.0065 only if it meets the following criteria: |
256 | (a) The selected area does not exceed 20 square miles. The |
257 | selected area must have a continuous boundary, or consist of not |
258 | more than three noncontiguous parcels. |
259 | (b)1. The selected area does not exceed the following |
260 | mileage limitation: |
261 | 2. For communities having a total population of 150,000 |
262 | persons or more, or for a rural enterprise zone, the selected |
263 | area shall not exceed 20 square miles. |
264 | 3. For communities having a total population of 50,000 |
265 | persons or more but less than 150,000 persons, the selected area |
266 | shall not exceed 10 square miles. |
267 | 4. For communities having a total population of 20,000 |
268 | persons or more but less than 50,000 persons, the selected area |
269 | shall not exceed 5 square miles. |
270 | 5. For communities having a total population of 7,500 |
271 | persons or more but less than 20,000 persons, the selected area |
272 | shall not exceed 3 square miles. |
273 | 6. For communities having a total population of less than |
274 | 7,500 persons, the selected area shall not exceed 3 square |
275 | miles. |
276 | (c) The selected area does not include any portion of a |
277 | central business district, as that term is used for purposes of |
278 | the most recent Census of Retail Trade, unless the poverty rate |
279 | for each census geographic block group in the district is not |
280 | less than 30 percent. This paragraph does not apply to any area |
281 | nominated in a county that has a population which is less than |
282 | 50,000. |
283 | (c)(d) The selected area suffers from pervasive poverty, |
284 | unemployment, and general distress, as described and measured |
285 | pursuant to s. 290.0058. |
286 | (6)(a) The office department may approve a change in the |
287 | boundary of any enterprise zone which was designated pursuant to |
288 | s. 290.0065. A boundary change must continue on or before July |
289 | 1, 1995, if such change is limited to a deletion of area from |
290 | the enterprise zone and if, after the change is made, the |
291 | enterprise zone continues to satisfy the requirements of |
292 | subsections (3), (4), and (5). |
293 | (b) Upon a recommendation by the enterprise zone |
294 | development agency, the governing body of the jurisdiction which |
295 | authorized the application for an enterprise zone may apply to |
296 | the office for a change in boundary once every 3 years by |
297 | adopting a resolution that: |
298 | 1. States with particularity the reasons for the change; |
299 | and |
300 | 2. Describes specifically and, to the extent required by |
301 | the office department, the boundary change to be made. |
302 | (c) All applications for boundary changes must be |
303 | submitted to the department by April 1, 1997. Any boundary |
304 | changes approved shall be effective July 1, 1997. |
305 | (7) Before June 30, 1999, the governing body of any county |
306 | operating under home rule charter adopted pursuant to s. 10, s. |
307 | 11, or s. 24, Art. VIII of the State Constitution of 1885, as |
308 | preserved by s. 6(e), Art. VIII of the State Constitution of |
309 | 1968, with a population of at least 2 million persons, may apply |
310 | to the Office of Tourism, Trade, and Economic Development to |
311 | amend the boundary lines of an enterprise zone within the county |
312 | for the purpose of increasing by no more than 80 acres the |
313 | noncontiguous area of the enterprise zone located closest to the |
314 | path where the center of the August 24, 1992, storm known as |
315 | Hurricane Andrew crossed land. The Office of Tourism, Trade, and |
316 | Economic Development shall approve an application made pursuant |
317 | to this subsection if it is consistent with the categories, |
318 | criteria, and limitations imposed by this section upon the |
319 | establishment of such enterprise zone. |
320 | Section 4. Subsections (2), (3), (5), (8), (11), and (12) |
321 | of section 290.0056, Florida Statutes, are amended to read: |
322 | 290.0056 Enterprise zone development agency.-- |
323 | (2) When the governing body creates an enterprise zone |
324 | development agency, that body shall, by ordinance, appoint a |
325 | board of commissioners of the agency, which shall consist of not |
326 | fewer than 8 or more than 13 commissioners. The governing body |
327 | may must appoint at least one representative from each of the |
328 | following: the local chamber of commerce; local financial or |
329 | insurance entities; local the businesses and, where possible, |
330 | businesses operating within the nominated area; the residents |
331 | residing within the nominated area; nonprofit community-based |
332 | organizations operating within the nominated area; the regional |
333 | workforce board local private industry council; the local code |
334 | enforcement agency; and the local law enforcement agency. The |
335 | terms of office of the commissioners shall be for 4 years, |
336 | except that, in making the initial appointments, the governing |
337 | body shall appoint two members for terms of 3 years, two members |
338 | for terms of 2 years, and one member for a term of 1 year; the |
339 | remaining initial members shall serve for terms of 4 years. A |
340 | vacancy occurring during a term shall be filled for the |
341 | unexpired term. The importance of including individuals from the |
342 | nominated area shall be considered in making appointments. |
343 | Further, the importance of minority representation on the agency |
344 | shall be considered in making appointments so that the agency |
345 | generally reflects the gender and ethnic composition of the |
346 | community as a whole. |
347 | (3) A commissioner shall receive no compensation for his |
348 | or her services, but is entitled to the necessary expenses, |
349 | including travel expenses, incurred in the discharge of his or |
350 | her duties. Each commissioner shall hold office until a |
351 | successor has been appointed and has qualified. A certificate of |
352 | the appointment or reappointment of any commissioner shall be |
353 | filed with the clerk of the county or municipality, and the |
354 | certificate is conclusive evidence of the due and proper |
355 | appointment of the commissioner. |
356 | (5) The governing body shall designate a chair and vice |
357 | chair from among the commissioners. An agency may employ an |
358 | executive director, technical experts, and such other agents and |
359 | employees, permanent and temporary, as it requires, and |
360 | determine their qualifications, duties, and compensation. For |
361 | such legal service as it requires, an agency may employ or |
362 | retain its own counsel and legal staff. An agency authorized to |
363 | transact business and exercise powers under this act shall file |
364 | with the governing body, on or before March 31 of each year, a |
365 | report of its activities for the preceding fiscal year, which |
366 | report shall include a complete financial statement setting |
367 | forth its assets, liabilities, income, and operating expenses as |
368 | of the end of such fiscal year. The agency At the time of filing |
369 | the report, the agency shall make the report publish in a |
370 | newspaper of general circulation in the community a notice to |
371 | the effect that such report has been filed with the county or |
372 | municipality and that the report is available for inspection |
373 | during business hours in the office of the clerk of the |
374 | municipality or county and in the office of the agency. |
375 | (8) The enterprise zone development agency shall have the |
376 | following powers and responsibilities: |
377 | (a) To assist in the development, and implementation, and |
378 | annual review and update of the strategic plan or measurable |
379 | goals. |
380 | (b) To oversee and monitor the implementation of the |
381 | strategic plan or measurable goals. The agency shall make |
382 | quarterly reports to the governing body of the municipality or |
383 | county, or the governing bodies of the county and one or more |
384 | municipalities, evaluating the progress in implementing the |
385 | strategic plan or measurable goals. |
386 | (c) To identify and recommend to the governing body of the |
387 | municipality or county, or the governing bodies of the county |
388 | and one or more municipalities, ways to remove regulatory |
389 | barriers. |
390 | (d) To identify to the local government or governments the |
391 | financial needs of, and local resources or assistance available |
392 | to, eligible businesses in the zone. |
393 | (e) To assist in promoting the enterprise zone incentives |
394 | to residents and businesses within the enterprise zone. |
395 | (f) To recommend boundary changes, as appropriate, in the |
396 | enterprise zone to the governing body. |
397 | (g) To work with organizations affiliated with Florida |
398 | Agricultural and Mechanical University, the University of |
399 | Florida, and the University of South Florida, a group of |
400 | universities unofficially named the "University Partnership for |
401 | Community Development," or similar organizations that have |
402 | combined their resources to provide development consulting on a |
403 | nonprofit basis. |
404 | (h) To work with Enterprise Florida, Inc., and the office |
405 | to ensure that the enterprise zone coordinator receives training |
406 | on annual basis. |
407 | (11) Prior to December 1 of each year, the agency shall |
408 | submit to the Office of Tourism, Trade, and Economic Development |
409 | a complete and detailed written report setting forth: |
410 | (a) Its operations and accomplishments during the fiscal |
411 | year. |
412 | (b) The accomplishments and progress concerning the |
413 | implementation of the strategic plan or measurable goals, and |
414 | any updates to the strategic plan or measurable goals. |
415 | (c) The number and type of businesses assisted by the |
416 | agency during the fiscal year. |
417 | (d) The number of jobs created within the enterprise zone |
418 | during the fiscal year. |
419 | (e) The usage and revenue impact of state and local |
420 | incentives granted during the calendar year. |
421 | (f) Any other information required by the office. |
422 | (12) In the event that the nominated area selected by the |
423 | governing body is not designated a state enterprise zone, the |
424 | governing body may dissolve the agency after receiving |
425 | notification from the department or the office that the area was |
426 | not designated as an enterprise zone. |
427 | Section 5. Subsection (1) of section 290.0057, Florida |
428 | Statutes, is amended to read: |
429 | 290.0057 Enterprise zone development plan.-- |
430 | (1) Any Each application for designation as a new an |
431 | enterprise zone must be accompanied by a strategic plan adopted |
432 | by the governing body of the municipality or county, or the |
433 | governing bodies of the county and one or more municipalities |
434 | together. At a minimum, the plan must: |
435 | (a) Briefly describe the community's goals for |
436 | revitalizing the area. |
437 | (b) Describe the ways in which the community's approaches |
438 | to economic development, social and human services, |
439 | transportation, housing, community development, public safety, |
440 | and educational and environmental concerns will be addressed in |
441 | a coordinated fashion, and explain how these linkages support |
442 | the community's goals. |
443 | (c) Identify and describe key community goals and the |
444 | barriers that restrict the community from achieving these goals, |
445 | including a description of poverty and general distress, |
446 | barriers to economic opportunity and development, and barriers |
447 | to human development. |
448 | (d) Describe the process by which the affected community |
449 | is a full partner in the process of developing and implementing |
450 | the plan and the extent to which local institutions and |
451 | organizations have contributed to the planning process. |
452 | (e) Commit the governing body or bodies to enact and |
453 | maintain local fiscal and regulatory incentives, if approval for |
454 | the area is received under s. 290.0065. These incentives may |
455 | include the municipal public service tax exemption provided by |
456 | s. 166.231, the economic development ad valorem tax exemption |
457 | provided by s. 196.1995, the occupational license tax exemption |
458 | provided by s. 205.054, local impact fee abatement or reduction, |
459 | or low-interest or interest-free loans or grants to businesses |
460 | to encourage the revitalization of the nominated area. |
461 | (f) Identify the amount of local and private resources |
462 | that will be available in the nominated area and the |
463 | private/public partnerships to be used, which may include |
464 | participation by, and cooperation with, universities, community |
465 | colleges, small business development centers, black business |
466 | investment corporations, certified development corporations, and |
467 | other private and public entities. |
468 | (g) Indicate how state enterprise zone tax incentives and |
469 | state, local, and federal resources will be utilized within the |
470 | nominated area. |
471 | (h) Identify the funding requested under any state or |
472 | federal program in support of the proposed economic, human, |
473 | community, and physical development and related activities. |
474 | (i) Identify baselines, methods, and benchmarks for |
475 | measuring the success of carrying out the strategic plan. |
476 | Section 6. Subsections (1), (2), and (5) of section |
477 | 290.0058, Florida Statutes, are amended to read: |
478 | 290.0058 Determination of pervasive poverty, unemployment, |
479 | and general distress.-- |
480 | (1) In determining whether an area suffers from pervasive |
481 | poverty, unemployment, and general distress, for purposes of ss. |
482 | 290.0055 and 290.0065, the governing body and the office |
483 | department shall use data from the most current decennial |
484 | census, and from information published by the Bureau of the |
485 | Census and the Bureau of Labor Statistics. The data shall be |
486 | comparable in point or period of time and methodology employed. |
487 | (2) Pervasive poverty shall be evidenced by a showing that |
488 | poverty is widespread throughout the nominated area. The poverty |
489 | rate of the nominated area shall be established using the |
490 | following criteria: |
491 | (a) In each census geographic block group within a |
492 | nominated area, the poverty rate may shall be not be less than |
493 | 20 percent. However, for an area nominated for designation as a |
494 | rural enterprise zone which does not have a poverty rate of more |
495 | than 20 percent in each census geographic block group within the |
496 | nominated area, the poverty rate for the nominated area may be |
497 | calculated using the poverty rate for the entire county, which |
498 | may not be less than 20 percent. |
499 | (b) In at least 50 percent of the census geographic block |
500 | groups within the nominated area, the poverty rate may shall not |
501 | be less than 30 percent. This requirement does not apply to an |
502 | area nominated for designation as a rural enterprise zone. |
503 | (c) Census geographic block groups with no population |
504 | shall be treated as having a poverty rate which meets the |
505 | standards of paragraph (a), but shall be treated as having a |
506 | zero poverty rate for purposes of applying paragraph (b). |
507 | (d) A nominated area may not contain a noncontiguous |
508 | parcel unless such parcel separately meets the criteria set |
509 | forth under paragraphs (a) and (b). |
510 | (5) In making the calculations required by this section, |
511 | the local government and the office department shall round all |
512 | fractional percentages of one-half percent or more up to the |
513 | next highest whole percentage figure. |
514 | Section 7. Section 290.0065, Florida Statutes, is amended |
515 | to read: |
516 | 290.0065 State designation of enterprise zones.-- |
517 | (1) The maximum number of enterprise zones authorized |
518 | under this section is the number of enterprise zones having an |
519 | effective date on or before January 1, 2005, subject to any |
520 | increase due to any new enterprise zones authorized by the |
521 | Legislature during the 2005 Regular Session of the Legislature. |
522 | Upon application of the governing body of a county or |
523 | municipality or of a county and one or more municipalities |
524 | jointly pursuant to s. 290.0055, Enterprise Florida, Inc., and |
525 | the office, in consultation with the interagency coordinating |
526 | council, shall determine which areas nominated by such governing |
527 | bodies meet the criteria outlined in s. 290.0055 and are the |
528 | most appropriate for designation as state enterprise zones. The |
529 | office is authorized to designate up to five areas within each |
530 | of the categories established in subparagraphs (3)(a)1., 2., 3., |
531 | 4., and 5., except that the office may only designate a total of |
532 | 20 areas as enterprise zones. The office shall not designate |
533 | more than three enterprise zones in any one county. All |
534 | designations, including any provision for redesignations, of |
535 | state enterprise zones pursuant to this section shall be |
536 | effective July 1, 1995. |
537 | (2) If, pursuant to subsection (4), the office does not |
538 | redesignate an enterprise zone, a governing body of a county or |
539 | municipality or the governing bodies of a county and one or more |
540 | municipalities jointly, pursuant to s. 290.0055, may apply for |
541 | designation of an enterprise zone to take the place of the |
542 | enterprise zone not redesignated and request designation of an |
543 | enterprise zone. The office, in consultation with Enterprise |
544 | Florida, Inc., shall determine which areas nominated by such |
545 | governing bodies meet the criteria outlined in s. 290.0055 and |
546 | are the most appropriate for designation as state enterprise |
547 | zones. Each application made pursuant to s. 290.0055 shall be |
548 | ranked competitively within the appropriate category established |
549 | pursuant to subsection (3) based on the pervasive poverty, |
550 | unemployment, and general distress of the area; the strategic |
551 | plan, including local fiscal and regulatory incentives, prepared |
552 | pursuant to s. 290.0057; and the prospects for new investment |
553 | and economic development in the area. Pervasive poverty, |
554 | unemployment, and general distress shall be weighted 35 percent; |
555 | strategic plan and local fiscal and regulatory incentives shall |
556 | be weighted 40 percent; and prospects for new investment and |
557 | economic development in the area shall be weighted 25 percent. |
558 | (3)(a) Each area designated as an enterprise zone pursuant |
559 | to this section shall be placed in one of the following |
560 | categories based on the 1990 census: |
561 | 1. Communities consisting of census tracts in areas having |
562 | a total population of 150,000 persons or more. |
563 | 2. Communities consisting of census tracts in areas having |
564 | a total population of 50,000 persons or more but less than |
565 | 150,000 persons. |
566 | 3. Communities having a population of 20,000 persons or |
567 | more but less than 50,000 persons. |
568 | 4. Communities having a population of 7,500 persons or |
569 | more but less than 20,000 persons. |
570 | 5. Communities having a population of less than 7,500 |
571 | persons. |
572 | (b) Any area authorized to be an enterprise zone by both a |
573 | county and a municipality shall be placed in the appropriate |
574 | category established under s. 290.0055(4)(b) paragraph (a) in |
575 | which an application by the municipality would have been |
576 | considered if the municipality had acted alone, if at least 60 |
577 | percent of the population of the area authorized to be an |
578 | enterprise zone resides within the municipality. An area |
579 | authorized to be an enterprise zone by a county and one or more |
580 | municipalities shall be placed in the category in which an |
581 | application by the municipality with the highest percentage of |
582 | residents in such area would have been considered if such |
583 | municipality had authorized the area to be an enterprise zone. |
584 | An area authorized to be an enterprise zone by a county as |
585 | defined by s. 125.011(1) shall be placed in the category in |
586 | which an application by the municipality in which the area is |
587 | located would have been considered if the municipality had |
588 | authorized such area to be an enterprise zone. An area |
589 | authorized to be an enterprise zone by a county as defined by s. |
590 | 125.011(1) which area is located in two or more municipalities |
591 | shall be placed in the category in which an application by the |
592 | municipality with the highest percentage of residents in such |
593 | area would have been considered if such municipality had |
594 | authorized such area to be an enterprise zone. |
595 | (4)(a) Notwithstanding s. 290.0055, the office may |
596 | redesignate any area existing as a state enterprise zone having |
597 | an effective date on or before January 1, 2005, as of the |
598 | effective date of this section and originally approved through a |
599 | joint application from a county and municipality, or through an |
600 | application from a county as defined in s. 125.011(1), shall be |
601 | redesignated as a state enterprise zone upon completion and |
602 | submittal to the office by the governing body for an enterprise |
603 | zone of the following: |
604 | 1. An updated zone profile for the enterprise zone based |
605 | on the most recent census data that complies with s. 290.0055, |
606 | except that pervasive poverty criteria may be set aside for |
607 | rural enterprise zones. |
608 | 2. A resolution passed by the governing body for that |
609 | enterprise zone requesting redesignation and explaining the |
610 | reasons the conditions of the zone merit redesignation. |
611 | 3. Measurable goals for the enterprise zone developed by |
612 | the enterprise zone development agency, which may be the goals |
613 | established in the enterprise zone's strategic plan. |
614 |
|
615 | The governing body may also submit a request for a boundary |
616 | change in an enterprise zone in the same application to the |
617 | office as long as the new area complies with the requirements of |
618 | s. 290.0055, except that pervasive poverty criteria may be set |
619 | aside for rural enterprise zones. the creation of an enterprise |
620 | zone development agency pursuant to s. 290.0056 and the |
621 | completion of a strategic plan pursuant to s. 290.0057. Any area |
622 | redesignated pursuant to this subsection, other than an area |
623 | located in a county defined in s. 125.011(1), may be relocated |
624 | or modified by the appropriate governmental bodies. Such |
625 | relocation or modification shall be identified in the strategic |
626 | plan and shall meet the requirements for designation as |
627 | established by former s. 290.005. Any relocation or modification |
628 | shall be submitted on or before June 1, 1996. |
629 | (b) In consultation with Enterprise Florida, Inc., the |
630 | office shall, based on the enterprise zone profile and the |
631 | grounds for redesignation expressed in the resolution, determine |
632 | whether the enterprise zone merits redesignation. The office may |
633 | also examine and consider the following: |
634 | 1. Progress made, if any, in the enterprise zone's |
635 | strategic plan. |
636 | 2. Use of enterprise zone incentives during the life of |
637 | the enterprise zone. |
638 |
|
639 | If the office determines that the enterprise zone merits |
640 | redesignation, the office shall notify the governing body in |
641 | writing of its approval of redesignation. |
642 | (c) If the enterprise zone is redesignated, the office |
643 | shall determine if the measurable goals submitted are |
644 | reasonable. If the office determines that the goals are |
645 | reasonable, the office shall notify the governing body in |
646 | writing that the goals have been approved. The office shall |
647 | place any area designated as a state enterprise zone pursuant to |
648 | this subsection in the appropriate category established in |
649 | subsection (3), and include such designations within the |
650 | limitations on state enterprise zone designations set out in |
651 | subsection (1). |
652 | (d)(c) If the office denies redesignation of an enterprise |
653 | zone, the office shall notify the governing body in writing of |
654 | the denial. Any county or municipality having jurisdiction over |
655 | an area denied redesignation designated as a state enterprise |
656 | zone pursuant to this subsection, other than a county defined by |
657 | s. 125.011(1), may not apply for designation of that another |
658 | area for 1 year following the date of denial. |
659 | (5) Notwithstanding s. 290.0055, an area designated as a |
660 | federal empowerment zone or enterprise community pursuant to |
661 | Title XIII of the Omnibus Budget Reconciliation Act of 1993, the |
662 | Taxpayer Relief Act of 1997, or the 1999 Agricultural |
663 | Appropriations Act shall be designated a state enterprise zone |
664 | as follows: |
665 | (a) An area designated as an urban empowerment zone or |
666 | urban enterprise community pursuant to Title XIII of the Omnibus |
667 | Budget Reconciliation Act of 1993, or the Taxpayer Relief Act of |
668 | 1997, or the 2000 Community Renewal Tax Relief Act shall be |
669 | redesignated designated a state enterprise zone by the office |
670 | upon completion of the requirements set out in paragraph (d), |
671 | except in the case of a county as defined in s. 125.011(1) |
672 | which, notwithstanding s. 290.0055, may incorporate and include |
673 | such designated urban empowerment zone or urban enterprise |
674 | community areas within the boundaries of its state enterprise |
675 | zones without any limitation as to size. |
676 | (b) An area designated as a rural empowerment zone or |
677 | rural enterprise community pursuant to Title XIII of the Omnibus |
678 | Budget Reconciliation Act of 1993 or the 1999 Agricultural |
679 | Appropriations Act shall be redesignated designated a state |
680 | rural enterprise zone by the office upon completion of the |
681 | requirements set out in paragraph (d) and may incorporate and |
682 | include such designated rural empowerment zone or rural |
683 | enterprise community within the boundaries of its state |
684 | enterprise zones without any limitation as to size. |
685 | (c) Any county or municipality having jurisdiction over an |
686 | area redesignated designated as a state enterprise zone pursuant |
687 | to this subsection, other than a county defined in s. |
688 | 125.011(1), may not apply for designation of another area. |
689 | (d) Prior to redesignating designating such areas as state |
690 | enterprise zones, the office shall ensure that the governing |
691 | body having jurisdiction over the zone submits the information |
692 | required under paragraph (4)(a) for redesignation strategic plan |
693 | required pursuant to 7 C.F.R. part 25 or 24 C.F.R. part 597 to |
694 | the office, and creates an enterprise zone development agency |
695 | pursuant to s. 290.0056. |
696 | (e) The office shall place any area designated as a state |
697 | enterprise zone pursuant to this subsection in the appropriate |
698 | category established in subsection (3), and include such |
699 | designations within the limitations on state enterprise zone |
700 | designations set out in subsection (1). |
701 | (6)(a) The office, in consultation with Enterprise |
702 | Florida, Inc., and the interagency coordinating council, may |
703 | develop guidelines necessary for the approval of areas under |
704 | this section by the director. |
705 | (b) Such guidelines shall provide for the measurement of |
706 | pervasive poverty, unemployment, and general distress using the |
707 | criteria outlined by s. 290.0058. |
708 | (c) Such guidelines shall provide for the evaluation of |
709 | the strategic plan or measurable goals and local fiscal and |
710 | regulatory incentives for effectiveness, including how the |
711 | following key principles will be implemented by the governing |
712 | body or bodies: |
713 | 1. Economic opportunity, including job creation within the |
714 | community and throughout the region, as well as entrepreneurial |
715 | initiatives, small business expansion, and training for jobs |
716 | that offer upward mobility. |
717 | 2. Sustainable community development that advances the |
718 | creation of livable and vibrant communities through |
719 | comprehensive approaches that coordinate economic, physical, |
720 | community, and human development. |
721 | 3. Community-based partnerships involving the |
722 | participation of all segments of the community. |
723 | 4. Strategic vision for change that identifies how the |
724 | community will be revitalized. This vision should include |
725 | methods for building on community assets and coordinate a |
726 | response to community needs in a comprehensive fashion. This |
727 | vision should provide goals and performance benchmarks for |
728 | measuring progress and establish a framework for evaluating and |
729 | adjusting the strategic plan or measurable goals. |
730 | 5. Local fiscal and regulatory incentives enacted pursuant |
731 | to s. 290.0057(1)(e). These incentives should induce economic |
732 | revitalization, including job creation and small business |
733 | expansion. |
734 | (d) Such guidelines may provide methods for evaluating the |
735 | prospects for new investment and economic development in the |
736 | area, including a review and evaluation of any previous state |
737 | enterprise zones located in the area. |
738 | (7) Upon approval by the director of a resolution |
739 | authorizing an area to be an enterprise zone pursuant to this |
740 | section, the office shall assign a unique identifying number to |
741 | that resolution. The office shall provide the Department of |
742 | Revenue and Enterprise Florida, Inc., with a copy of each |
743 | resolution approved, together with its identifying number. |
744 | (8)(a) Notwithstanding s. 290.0055, any area existing as a |
745 | state enterprise zone as of December 30, 1994, which has |
746 | received at least $1 million in state community development |
747 | funds and at least $500,000 in federal community development |
748 | funds, which has less than 300 businesses located within the |
749 | boundaries of the enterprise zone, and which has been designated |
750 | by the United States Department of Agriculture as a "Champion |
751 | Community" shall be redesignated as a state enterprise zone upon |
752 | the creation of an enterprise zone development agency pursuant |
753 | to s. 290.0056 and the completion of a strategic plan pursuant |
754 | to s. 290.0057. |
755 | (b) Such designation shall be in addition to the |
756 | limitations of state enterprise zone designation set out in |
757 | subsection (1). |
758 | (9)(a) Before December 31, 2002, the governing body of a |
759 | county in which an enterprise zone designated pursuant to |
760 | paragraph (5)(b) is located may apply to the Office of Tourism, |
761 | Trade, and Economic Development to amend the boundaries of the |
762 | enterprise zone for the purpose of replacing areas not suitable |
763 | for development. |
764 | (b) Before December 31, 2002, the governing body of a |
765 | county in which an enterprise zone designated pursuant to |
766 | subparagraph (3)(a)2. is located may apply to the Office of |
767 | Tourism, Trade, and Economic Development to amend the boundaries |
768 | of the enterprise zone for the purpose of replacing areas not |
769 | suitable for development. |
770 |
|
771 | The Office of Tourism, Trade, and Economic Development shall |
772 | approve the application if it does not increase the overall size |
773 | of the enterprise zone. Except that upon the request of the |
774 | governing body of a home rule charter county, or any county the |
775 | government of which has been consolidated with the government of |
776 | one or more municipalities in accordance with s. 9, Art. VIII of |
777 | the State Constitution of 1885, as preserved by s. 6(e), Art. |
778 | VIII of the State Constitution as revised in 1968 and |
779 | subsequently amended, the Office of Tourism, Trade, and Economic |
780 | Development may amend the boundaries of an area designated as an |
781 | enterprise zone upon the receipt of a resolution adopted by such |
782 | governing body describing the amended boundaries, so long as the |
783 | added area does not increase the overall size of the expanded |
784 | zone more than its original size or 20 square miles, whichever |
785 | is larger, and is consistent with the categories, criteria, and |
786 | limitations imposed by s. 290.0055. |
787 | (10) Before December 31, 1999, any county as defined in s. |
788 | 125.011(1) may create a satellite enterprise zone not exceeding |
789 | 3 square miles in area outside of and, notwithstanding anything |
790 | contained in s. 290.0055(4) or elsewhere, in addition to the |
791 | previously designated 20 square miles of enterprise zones. The |
792 | Office of Tourism, Trade, and Economic Development shall amend |
793 | the boundaries of the areas previously designated by any such |
794 | county as enterprise zones upon the receipt of a resolution |
795 | adopted by such governing body describing the satellite |
796 | enterprise zone, as long as the additional area is consistent |
797 | with the categories, criteria, and limitations imposed by s. |
798 | 290.0055, provided that the 20-square-mile limitation and the |
799 | requirements imposed by s. 290.0055(4)(d) do not apply to such |
800 | satellite enterprise zone. |
801 | (11) Before December 31, 2004, the governing body or |
802 | governing bodies of a county or a municipality in a county |
803 | having a population of more than 235,000 but less than 260,000 |
804 | and in which an enterprise zone is designated may apply to the |
805 | Office of Tourism, Trade, and Economic Development to change the |
806 | boundaries of the enterprise zone for the purpose of replacing |
807 | areas not suitable for development. The Office of Tourism, |
808 | Trade, and Economic Development shall approve the application |
809 | made pursuant to this subsection if the boundary change is |
810 | consistent with the categories, criteria, and limitations |
811 | imposed upon the establishment of such enterprise zone. |
812 | (12) Notwithstanding any provisions in s. 290.0055 |
813 | regarding the size of an enterprise zone, any county defined by |
814 | s. 125.011(1) may apply to the Office of Tourism, Trade, and |
815 | Economic Development by October 1, 2004, to expand the boundary |
816 | of an existing enterprise zone to include an additional 8.7 |
817 | square miles. The area must also include areas to the north or |
818 | east of the northeasternmost section of an existing enterprise |
819 | zone. The expanded area may not include any area not described |
820 | in this subsection. The Office of Tourism, Trade, and Economic |
821 | Development shall approve an amendment to the boundary of an |
822 | enterprise zone under this subsection by January 1, 2005, if the |
823 | area proposed for addition to the enterprise zone is consistent |
824 | with the criteria and conditions imposed by s. 290.0055 upon the |
825 | establishment of enterprise zones, including the requirement |
826 | that the area suffer from pervasive poverty, unemployment, and |
827 | general distress. |
828 | (13) Before November 30, 2004, any county as defined in s. |
829 | 125.011 may apply to the Office of Tourism, Trade, and Economic |
830 | Development to change the boundaries of an existing enterprise |
831 | zone for the purpose of replacing an area of not more than 75 |
832 | acres within the enterprise zone as of January 1, 2004, with an |
833 | area of the same number of acres outside the enterprise zone as |
834 | of January 1, 2004. The replacement area must be contiguous to |
835 | the existing enterprise zone and must be a part of a |
836 | revitalization area that has been targeted for assistance by the |
837 | county. The replacement area also must be contiguous to a zoo, |
838 | and the county must have previously completed a master plan for |
839 | development of the area. The Office of Tourism, Trade, and |
840 | Economic Development shall approve the amendment effective |
841 | January 1, 2005, if the enterprise zone remains consistent with |
842 | the criteria and conditions imposed by s. 290.0055 upon the |
843 | establishment of enterprise zones, including the requirement |
844 | that the area suffer from pervasive poverty, unemployment, and |
845 | general distress. |
846 | Section 8. Subsection (1) of section 290.0066, Florida |
847 | Statutes, is amended to read: |
848 | 290.0066 Revocation of enterprise zone designation.-- |
849 | (1) The director may revoke the designation of an |
850 | enterprise zone if the director determines that the governing |
851 | body or bodies: |
852 | (a) Have failed to make progress in achieving the |
853 | benchmarks set forth in the strategic plan or measurable goals; |
854 | or |
855 | (b) Have not complied substantially with the strategic |
856 | plan or measurable goals. |
857 | Section 9. Section 290.012, Florida Statutes, is amended |
858 | to read: |
859 | 290.012 Transition.--Any enterprise zone having an |
860 | effective date on or before January 1, 2005, in existence on the |
861 | effective date of this section shall continue to exist until |
862 | December 31, 2005 1994, and shall cease to exist on that date. |
863 | Any enterprise zone designated or redesignated on or after |
864 | January 1, 2006 1995, must be designated or redesignated be |
865 | created in accordance with the Florida Enterprise Zone Act of |
866 | 1994. Any such designation shall not be effective until July 1, |
867 | 1995. |
868 | Section 10. Subsection (2) of section 290.014, Florida |
869 | Statutes, is amended to read: |
870 | 290.014 Annual reports on enterprise zones.-- |
871 | (2) By March 1 of each year, the office shall submit an |
872 | annual report to the Governor, the Speaker of the House of |
873 | Representatives, and the President of the Senate. The report |
874 | shall include the information provided by the Department of |
875 | Revenue pursuant to subsection (1) and the information provided |
876 | by enterprise zone development agencies pursuant to s. 290.0056. |
877 | In addition, the report shall include an analysis of the |
878 | activities and accomplishments of each enterprise zone, and any |
879 | additional information prescribed pursuant to s. 290.015. |
880 | Section 11. Section 290.016, Florida Statutes, is amended |
881 | to read: |
882 | 290.016 Repeal.--Sections 290.001-290.014 are 290.001- |
883 | 290.001-290.015 shall stand repealed on December 31, 2015 2005. |
884 | Section 12. Subsection (2) of section 163.345, Florida |
885 | Statutes, is amended to read: |
886 | 163.345 Encouragement of private enterprise.-- |
887 | (2) In giving consideration to the objectives outlined in |
888 | subsection (1), the county or municipality shall consider making |
889 | available the incentives provided under the Florida Enterprise |
890 | Zone Act of 1994 and chapter 420. |
891 | Section 13. Paragraph (c) of subsection (8) of section |
892 | 166.231, Florida Statutes, is amended to read: |
893 | 166.231 Municipalities; public service tax.-- |
894 | (8) |
895 | (c) This subsection expires shall expire and be void on |
896 | the date specified in s. 290.016 for the expiration of the |
897 | Florida Enterprise Zone Act December 31, 2005, except that any |
898 | qualified business that which has satisfied the requirements of |
899 | this subsection before that date prior to December 31, 2005, |
900 | shall be allowed the full benefit of the exemption allowed under |
901 | this subsection as if this subsection had not expired on that |
902 | date December 31, 2005. |
903 | Section 14. Subsection (4) of section 193.077, Florida |
904 | Statutes, is amended to read: |
905 | 193.077 Notice of new, rebuilt, or expanded property.-- |
906 | (4) The provisions of This section expires shall expire |
907 | and be void on the date specified in s. 290.016 for the |
908 | expiration of the Florida Enterprise Zone Act June 30, 2005. |
909 | Section 15. Paragraph (b) of subsection (5) of section |
910 | 193.085, Florida Statutes, is amended to read: |
911 | 193.085 Listing all property.-- |
912 | (5) |
913 | (b) The provisions of This subsection expires shall expire |
914 | and be void on the date specified in s. 290.016 for the |
915 | expiration of the Florida Enterprise Zone Act June 30, 2005. |
916 | Section 16. Paragraph (b) of subsection (4) of section |
917 | 195.073, Florida Statutes, is amended to read: |
918 | 195.073 Classification of property.--All items required by |
919 | law to be on the assessment rolls must receive a classification |
920 | based upon the use of the property. The department shall |
921 | promulgate uniform definitions for all classifications. The |
922 | department may designate other subclassifications of property. |
923 | No assessment roll may be approved by the department which does |
924 | not show proper classifications. |
925 | (4) |
926 | (b) The provisions of This subsection expires shall expire |
927 | and be void on the date specified in s. 290.016 for the |
928 | expiration of the Florida Enterprise Zone Act June 30, 2005. |
929 | Section 17. Subsection (19) of section 196.012, Florida |
930 | Statutes, is amended to read: |
931 | 196.012 Definitions.--For the purpose of this chapter, the |
932 | following terms are defined as follows, except where the context |
933 | clearly indicates otherwise: |
934 | (19) "Enterprise zone" means an area designated as an |
935 | enterprise zone pursuant to s. 290.0065. This subsection expires |
936 | shall stand repealed on the date specified in s. 290.016 for the |
937 | expiration of the Florida Enterprise Zone Act December 31, 2005. |
938 | Section 18. Subsection (7) of section 205.022, Florida |
939 | Statutes, is amended to read: |
940 | 205.022 Definitions.--When used in this chapter, the |
941 | following terms and phrases shall have the meanings ascribed to |
942 | them in this section, except when the context clearly indicates |
943 | a different meaning: |
944 | (7) "Enterprise zone" means an area designated as an |
945 | enterprise zone pursuant to s. 290.0065. This subsection expires |
946 | shall stand repealed on the date specified in s. 290.016 for the |
947 | expiration of the Florida Enterprise Zone Act December 31, 2005. |
948 | Section 19. Subsection (6) of section 205.054, Florida |
949 | Statutes, is amended to read: |
950 | 205.054 Occupational license tax; partial exemption for |
951 | engaging in business or occupation in enterprise zone.-- |
952 | (6) This section expires shall stand repealed on the date |
953 | specified in s. 290.016 for the expiration of the Florida |
954 | Enterprise Zone Act December 31, 2005; and no license shall be |
955 | issued with the exemption authorized in this section for any |
956 | period beginning on or after that date January 1, 2006. |
957 | Section 20. Subsection (6) of section 212.02, Florida |
958 | Statutes, is amended to read: |
959 | 212.02 Definitions.--The following terms and phrases when |
960 | used in this chapter have the meanings ascribed to them in this |
961 | section, except where the context clearly indicates a different |
962 | meaning: |
963 | (6) "Enterprise zone" means an area of the state |
964 | designated pursuant to s. 290.0065. This subsection expires |
965 | shall expire and be void on the date specified in s. 290.016 for |
966 | the expiration of the Florida Enterprise Zone Act December 31, |
967 | 2005. |
968 | Section 21. Paragraphs (g), (h), and (q) of subsection (5) |
969 | and paragraph (g) of subsection (15) of section 212.08, Florida |
970 | Statutes, are amended to read: |
971 | 212.08 Sales, rental, use, consumption, distribution, and |
972 | storage tax; specified exemptions.--The sale at retail, the |
973 | rental, the use, the consumption, the distribution, and the |
974 | storage to be used or consumed in this state of the following |
975 | are hereby specifically exempt from the tax imposed by this |
976 | chapter. |
977 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
978 | (g) Building materials used in the rehabilitation of real |
979 | property located in an enterprise zone.-- |
980 | 1. Building materials used in the rehabilitation of real |
981 | property located in an enterprise zone shall be exempt from the |
982 | tax imposed by this chapter upon an affirmative showing to the |
983 | satisfaction of the department that the items have been used for |
984 | the rehabilitation of real property located in an enterprise |
985 | zone. Except as provided in subparagraph 2., this exemption |
986 | inures to the owner, lessee, or lessor of the rehabilitated real |
987 | property located in an enterprise zone only through a refund of |
988 | previously paid taxes. To receive a refund pursuant to this |
989 | paragraph, the owner, lessee, or lessor of the rehabilitated |
990 | real property located in an enterprise zone must file an |
991 | application under oath with the governing body or enterprise |
992 | zone development agency having jurisdiction over the enterprise |
993 | zone where the business is located, as applicable, which |
994 | includes: |
995 | a. The name and address of the person claiming the refund. |
996 | b. An address and assessment roll parcel number of the |
997 | rehabilitated real property in an enterprise zone for which a |
998 | refund of previously paid taxes is being sought. |
999 | c. A description of the improvements made to accomplish |
1000 | the rehabilitation of the real property. |
1001 | d. A copy of the building permit issued for the |
1002 | rehabilitation of the real property. |
1003 | e. A sworn statement, under the penalty of perjury, from |
1004 | the general contractor licensed in this state with whom the |
1005 | applicant contracted to make the improvements necessary to |
1006 | accomplish the rehabilitation of the real property, which |
1007 | statement lists the building materials used in the |
1008 | rehabilitation of the real property, the actual cost of the |
1009 | building materials, and the amount of sales tax paid in this |
1010 | state on the building materials. In the event that a general |
1011 | contractor has not been used, the applicant shall provide this |
1012 | information in a sworn statement, under the penalty of perjury. |
1013 | Copies of the invoices which evidence the purchase of the |
1014 | building materials used in such rehabilitation and the payment |
1015 | of sales tax on the building materials shall be attached to the |
1016 | sworn statement provided by the general contractor or by the |
1017 | applicant. Unless the actual cost of building materials used in |
1018 | the rehabilitation of real property and the payment of sales |
1019 | taxes due thereon is documented by a general contractor or by |
1020 | the applicant in this manner, the cost of such building |
1021 | materials shall be an amount equal to 40 percent of the increase |
1022 | in assessed value for ad valorem tax purposes. |
1023 | f. The identifying number assigned pursuant to s. 290.0065 |
1024 | to the enterprise zone in which the rehabilitated real property |
1025 | is located. |
1026 | g. A certification by the local building code inspector |
1027 | that the improvements necessary to accomplish the rehabilitation |
1028 | of the real property are substantially completed. |
1029 | h. Whether the business is a small business as defined by |
1030 | s. 288.703(1). |
1031 | i. If applicable, the name and address of each permanent |
1032 | employee of the business, including, for each employee who is a |
1033 | resident of an enterprise zone, the identifying number assigned |
1034 | pursuant to s. 290.0065 to the enterprise zone in which the |
1035 | employee resides. |
1036 | 2. This exemption inures to a city, county, other |
1037 | governmental agency, or nonprofit community-based organization |
1038 | through a refund of previously paid taxes if the building |
1039 | materials used in the rehabilitation of real property located in |
1040 | an enterprise zone are paid for from the funds of a community |
1041 | development block grant, State Housing Initiatives Partnership |
1042 | Program, or similar grant or loan program. To receive a refund |
1043 | pursuant to this paragraph, a city, county, other governmental |
1044 | agency, or nonprofit community-based organization must file an |
1045 | application which includes the same information required to be |
1046 | provided in subparagraph 1. by an owner, lessee, or lessor of |
1047 | rehabilitated real property. In addition, the application must |
1048 | include a sworn statement signed by the chief executive officer |
1049 | of the city, county, other governmental agency, or nonprofit |
1050 | community-based organization seeking a refund which states that |
1051 | the building materials for which a refund is sought were paid |
1052 | for from the funds of a community development block grant, State |
1053 | Housing Initiatives Partnership Program, or similar grant or |
1054 | loan program. |
1055 | 3. Within 10 working days after receipt of an application, |
1056 | the governing body or enterprise zone development agency shall |
1057 | review the application to determine if it contains all the |
1058 | information required pursuant to subparagraph 1. or subparagraph |
1059 | 2. and meets the criteria set out in this paragraph. The |
1060 | governing body or agency shall certify all applications that |
1061 | contain the information required pursuant to subparagraph 1. or |
1062 | subparagraph 2. and meet the criteria set out in this paragraph |
1063 | as eligible to receive a refund. If applicable, the governing |
1064 | body or agency shall also certify if 20 percent of the employees |
1065 | of the business are residents of an enterprise zone, excluding |
1066 | temporary and part-time employees. The certification shall be in |
1067 | writing, and a copy of the certification shall be transmitted to |
1068 | the executive director of the Department of Revenue. The |
1069 | applicant shall be responsible for forwarding a certified |
1070 | application to the department within the time specified in |
1071 | subparagraph 4. |
1072 | 4. An application for a refund pursuant to this paragraph |
1073 | must be submitted to the department within 6 months after the |
1074 | rehabilitation of the property is deemed to be substantially |
1075 | completed by the local building code inspector or by September 1 |
1076 | within 90 days after the rehabilitated property is first subject |
1077 | to assessment. |
1078 | 5. The provisions of s. 212.095 do not apply to any refund |
1079 | application made pursuant to this paragraph. No more than one |
1080 | exemption through a refund of previously paid taxes for the |
1081 | rehabilitation of real property shall be permitted for any one |
1082 | parcel of real property. No refund shall be granted pursuant to |
1083 | this paragraph unless the amount to be refunded exceeds $500. No |
1084 | refund granted pursuant to this paragraph shall exceed the |
1085 | lesser of 97 percent of the Florida sales or use tax paid on the |
1086 | cost of the building materials used in the rehabilitation of the |
1087 | real property as determined pursuant to sub-subparagraph 1.e. or |
1088 | $5,000, or, if no less than 20 percent of the employees of the |
1089 | business are residents of an enterprise zone, excluding |
1090 | temporary and part-time employees, the amount of refund granted |
1091 | pursuant to this paragraph shall not exceed the lesser of 97 |
1092 | percent of the sales tax paid on the cost of such building |
1093 | materials or $10,000. A refund approved pursuant to this |
1094 | paragraph shall be made within 30 days of formal approval by the |
1095 | department of the application for the refund. |
1096 | 6. The department shall adopt rules governing the manner |
1097 | and form of refund applications and may establish guidelines as |
1098 | to the requisites for an affirmative showing of qualification |
1099 | for exemption under this paragraph. |
1100 | 7. The department shall deduct an amount equal to 10 |
1101 | percent of each refund granted under the provisions of this |
1102 | paragraph from the amount transferred into the Local Government |
1103 | Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 |
1104 | for the county area in which the rehabilitated real property is |
1105 | located and shall transfer that amount to the General Revenue |
1106 | Fund. |
1107 | 8. For the purposes of the exemption provided in this |
1108 | paragraph: |
1109 | a. "Building materials" means tangible personal property |
1110 | which becomes a component part of improvements to real property. |
1111 | b. "Real property" has the same meaning as provided in s. |
1112 | 192.001(12). |
1113 | c. "Rehabilitation of real property" means the |
1114 | reconstruction, renovation, restoration, rehabilitation, |
1115 | construction, or expansion of improvements to real property. |
1116 | d. "Substantially completed" has the same meaning as |
1117 | provided in s. 192.042(1). |
1118 | 9. The provisions of This paragraph expires shall expire |
1119 | and be void on the date specified in s. 290.016 for the |
1120 | expiration of the Florida Enterprise Zone Act December 31, 2005. |
1121 | (h) Business property used in an enterprise zone.-- |
1122 | 1. Business property purchased for use by businesses |
1123 | located in an enterprise zone which is subsequently used in an |
1124 | enterprise zone shall be exempt from the tax imposed by this |
1125 | chapter. This exemption inures to the business only through a |
1126 | refund of previously paid taxes. A refund shall be authorized |
1127 | upon an affirmative showing by the taxpayer to the satisfaction |
1128 | of the department that the requirements of this paragraph have |
1129 | been met. |
1130 | 2. To receive a refund, the business must file under oath |
1131 | with the governing body or enterprise zone development agency |
1132 | having jurisdiction over the enterprise zone where the business |
1133 | is located, as applicable, an application which includes: |
1134 | a. The name and address of the business claiming the |
1135 | refund. |
1136 | b. The identifying number assigned pursuant to s. 290.0065 |
1137 | to the enterprise zone in which the business is located. |
1138 | c. A specific description of the property for which a |
1139 | refund is sought, including its serial number or other permanent |
1140 | identification number. |
1141 | d. The location of the property. |
1142 | e. The sales invoice or other proof of purchase of the |
1143 | property, showing the amount of sales tax paid, the date of |
1144 | purchase, and the name and address of the sales tax dealer from |
1145 | whom the property was purchased. |
1146 | f. Whether the business is a small business as defined by |
1147 | s. 288.703(1). |
1148 | g. If applicable, the name and address of each permanent |
1149 | employee of the business, including, for each employee who is a |
1150 | resident of an enterprise zone, the identifying number assigned |
1151 | pursuant to s. 290.0065 to the enterprise zone in which the |
1152 | employee resides. |
1153 | 3. Within 10 working days after receipt of an application, |
1154 | the governing body or enterprise zone development agency shall |
1155 | review the application to determine if it contains all the |
1156 | information required pursuant to subparagraph 2. and meets the |
1157 | criteria set out in this paragraph. The governing body or agency |
1158 | shall certify all applications that contain the information |
1159 | required pursuant to subparagraph 2. and meet the criteria set |
1160 | out in this paragraph as eligible to receive a refund. If |
1161 | applicable, the governing body or agency shall also certify if |
1162 | 20 percent of the employees of the business are residents of an |
1163 | enterprise zone, excluding temporary and part-time employees. |
1164 | The certification shall be in writing, and a copy of the |
1165 | certification shall be transmitted to the executive director of |
1166 | the Department of Revenue. The business shall be responsible for |
1167 | forwarding a certified application to the department within the |
1168 | time specified in subparagraph 4. |
1169 | 4. An application for a refund pursuant to this paragraph |
1170 | must be submitted to the department within 6 months after the |
1171 | tax is due on the business property that is purchased. |
1172 | 5. The provisions of s. 212.095 do not apply to any refund |
1173 | application made pursuant to this paragraph. The amount refunded |
1174 | on purchases of business property under this paragraph shall be |
1175 | the lesser of 97 percent of the sales tax paid on such business |
1176 | property or $5,000, or, if no less than 20 percent of the |
1177 | employees of the business are residents of an enterprise zone, |
1178 | excluding temporary and part-time employees, the amount refunded |
1179 | on purchases of business property under this paragraph shall be |
1180 | the lesser of 97 percent of the sales tax paid on such business |
1181 | property or $10,000. A refund approved pursuant to this |
1182 | paragraph shall be made within 30 days of formal approval by the |
1183 | department of the application for the refund. No refund shall be |
1184 | granted under this paragraph unless the amount to be refunded |
1185 | exceeds $100 in sales tax paid on purchases made within a 60-day |
1186 | time period. |
1187 | 6. The department shall adopt rules governing the manner |
1188 | and form of refund applications and may establish guidelines as |
1189 | to the requisites for an affirmative showing of qualification |
1190 | for exemption under this paragraph. |
1191 | 7. If the department determines that the business property |
1192 | is used outside an enterprise zone within 3 years from the date |
1193 | of purchase, the amount of taxes refunded to the business |
1194 | purchasing such business property shall immediately be due and |
1195 | payable to the department by the business, together with the |
1196 | appropriate interest and penalty, computed from the date of |
1197 | purchase, in the manner provided by this chapter. |
1198 | Notwithstanding this subparagraph, business property used |
1199 | exclusively in: |
1200 | a. Licensed commercial fishing vessels, |
1201 | b. Fishing guide boats, or |
1202 | c. Ecotourism guide boats |
1203 |
|
1204 | that leave and return to a fixed location within an area |
1205 | designated under s. 370.28 are eligible for the exemption |
1206 | provided under this paragraph if all requirements of this |
1207 | paragraph are met. Such vessels and boats must be owned by a |
1208 | business that is eligible to receive the exemption provided |
1209 | under this paragraph. This exemption does not apply to the |
1210 | purchase of a vessel or boat. |
1211 | 8. The department shall deduct an amount equal to 10 |
1212 | percent of each refund granted under the provisions of this |
1213 | paragraph from the amount transferred into the Local Government |
1214 | Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 |
1215 | for the county area in which the business property is located |
1216 | and shall transfer that amount to the General Revenue Fund. |
1217 | 9. For the purposes of this exemption, "business property" |
1218 | means new or used property defined as "recovery property" in s. |
1219 | 168(c) of the Internal Revenue Code of 1954, as amended, except: |
1220 | a. Property classified as 3-year property under s. |
1221 | 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended; |
1222 | b. Industrial machinery and equipment as defined in sub- |
1223 | subparagraph (b)6.a. and eligible for exemption under paragraph |
1224 | (b); |
1225 | c. Building materials as defined in sub-subparagraph |
1226 | (g)8.a.; and |
1227 | d. Business property having a sales price of under $5,000 |
1228 | per unit. |
1229 | 10. The provisions of This paragraph expires shall expire |
1230 | and be void on the date specified in s. 290.016 for the |
1231 | expiration of the Florida Enterprise Zone Act December 31, 2005. |
1232 | (q) Community contribution tax credit for donations.-- |
1233 | 1. Authorization.--Beginning July 1, 2001, persons who are |
1234 | registered with the department under s. 212.18 to collect or |
1235 | remit sales or use tax and who make donations to eligible |
1236 | sponsors are eligible for tax credits against their state sales |
1237 | and use tax liabilities as provided in this paragraph: |
1238 | a. The credit shall be computed as 50 percent of the |
1239 | person's approved annual community contribution; |
1240 | b. The credit shall be granted as a refund against state |
1241 | sales and use taxes reported on returns and remitted in the 12 |
1242 | months preceding the date of application to the department for |
1243 | the credit as required in sub-subparagraph 3.c. If the annual |
1244 | credit is not fully used through such refund because of |
1245 | insufficient tax payments during the applicable 12-month period, |
1246 | the unused amount may be included in an application for a refund |
1247 | made pursuant to sub-subparagraph 3.c. in subsequent years |
1248 | against the total tax payments made for such year. Carryover |
1249 | credits may be applied for a 3-year period without regard to any |
1250 | time limitation that would otherwise apply under s. 215.26; |
1251 | c. No person shall receive more than $200,000 in annual |
1252 | tax credits for all approved community contributions made in any |
1253 | one year; |
1254 | d. All proposals for the granting of the tax credit shall |
1255 | require the prior approval of the Office of Tourism, Trade, and |
1256 | Economic Development; |
1257 | e. The total amount of tax credits which may be granted |
1258 | for all programs approved under this paragraph, s. 220.183, and |
1259 | s. 624.5105 is $10 million annually; and |
1260 | f. A person who is eligible to receive the credit provided |
1261 | for in this paragraph, s. 220.183, or s. 624.5105 may receive |
1262 | the credit only under the one section of the person's choice. |
1263 | 2. Eligibility requirements.-- |
1264 | a. A community contribution by a person must be in the |
1265 | following form: |
1266 | (I) Cash or other liquid assets; |
1267 | (II) Real property; |
1268 | (III) Goods or inventory; or |
1269 | (IV) Other physical resources as identified by the Office |
1270 | of Tourism, Trade, and Economic Development. |
1271 | b. All community contributions must be reserved |
1272 | exclusively for use in a project. As used in this sub- |
1273 | subparagraph, the term "project" means any activity undertaken |
1274 | by an eligible sponsor which is designed to construct, improve, |
1275 | or substantially rehabilitate housing that is affordable to low- |
1276 | income or very-low-income households as defined in s. |
1277 | 420.9071(19) and (28); designed to provide commercial, |
1278 | industrial, or public resources and facilities; or designed to |
1279 | improve entrepreneurial and job-development opportunities for |
1280 | low-income persons. A project may be the investment necessary to |
1281 | increase access to high-speed broadband capability in rural |
1282 | communities with enterprise zones, including projects that |
1283 | result in improvements to communications assets that are owned |
1284 | by a business. A project may include the provision of museum |
1285 | educational programs and materials that are directly related to |
1286 | any project approved between January 1, 1996, and December 31, |
1287 | 1999, and located in an enterprise zone designated pursuant to |
1288 | s. 290.0065 as referenced in s. 290.00675. This paragraph does |
1289 | not preclude projects that propose to construct or rehabilitate |
1290 | housing for low-income or very-low-income households on |
1291 | scattered sites. The Office of Tourism, Trade, and Economic |
1292 | Development may reserve up to 50 percent of the available annual |
1293 | tax credits for housing for very-low-income households pursuant |
1294 | to s. 420.9071(28) for the first 6 months of the fiscal year. |
1295 | With respect to housing, contributions may be used to pay the |
1296 | following eligible low-income and very-low-income housing- |
1297 | related activities: |
1298 | (I) Project development impact and management fees for |
1299 | low-income or very-low-income housing projects; |
1300 | (II) Down payment and closing costs for eligible persons, |
1301 | as defined in s. 420.9071(19) and (28); |
1302 | (III) Administrative costs, including housing counseling |
1303 | and marketing fees, not to exceed 10 percent of the community |
1304 | contribution, directly related to low-income or very-low-income |
1305 | projects; and |
1306 | (IV) Removal of liens recorded against residential |
1307 | property by municipal, county, or special district local |
1308 | governments when satisfaction of the lien is a necessary |
1309 | precedent to the transfer of the property to an eligible person, |
1310 | as defined in s. 420.9071(19) and (28), for the purpose of |
1311 | promoting home ownership. Contributions for lien removal must be |
1312 | received from a nonrelated third party. |
1313 | c. The project must be undertaken by an "eligible |
1314 | sponsor," which includes: |
1315 | (I) A community action program; |
1316 | (II) A nonprofit community-based development organization |
1317 | whose mission is the provision of housing for low-income or |
1318 | very-low-income households or increasing entrepreneurial and |
1319 | job-development opportunities for low-income persons; |
1320 | (III) A neighborhood housing services corporation; |
1321 | (IV) A local housing authority created under chapter 421; |
1322 | (V) A community redevelopment agency created under s. |
1323 | 163.356; |
1324 | (VI) The Florida Industrial Development Corporation; |
1325 | (VII) A historic preservation district agency or |
1326 | organization; |
1327 | (VIII) A regional workforce board; |
1328 | (IX) A direct-support organization as provided in s. |
1329 | 1009.983; |
1330 | (X) An enterprise zone development agency created under s. |
1331 | 290.0056; |
1332 | (XI) A community-based organization incorporated under |
1333 | chapter 617 which is recognized as educational, charitable, or |
1334 | scientific pursuant to s. 501(c)(3) of the Internal Revenue Code |
1335 | and whose bylaws and articles of incorporation include |
1336 | affordable housing, economic development, or community |
1337 | development as the primary mission of the corporation; |
1338 | (XII) Units of local government; |
1339 | (XIII) Units of state government; or |
1340 | (XIV) Any other agency that the Office of Tourism, Trade, |
1341 | and Economic Development designates by rule. |
1342 |
|
1343 | In no event may a contributing person have a financial interest |
1344 | in the eligible sponsor. |
1345 | d. The project must be located in an area designated an |
1346 | enterprise zone or a Front Porch Florida Community pursuant to |
1347 | s. 20.18(6), unless the project increases access to high-speed |
1348 | broadband capability for rural communities with enterprise zones |
1349 | but is physically located outside the designated rural zone |
1350 | boundaries. Any project designed to construct or rehabilitate |
1351 | housing for low-income or very-low-income households as defined |
1352 | in s. 420.0971(19) and (28) is exempt from the area requirement |
1353 | of this sub-subparagraph. |
1354 | 3. Application requirements.-- |
1355 | a. Any eligible sponsor seeking to participate in this |
1356 | program must submit a proposal to the Office of Tourism, Trade, |
1357 | and Economic Development which sets forth the name of the |
1358 | sponsor, a description of the project, and the area in which the |
1359 | project is located, together with such supporting information as |
1360 | is prescribed by rule. The proposal must also contain a |
1361 | resolution from the local governmental unit in which the project |
1362 | is located certifying that the project is consistent with local |
1363 | plans and regulations. |
1364 | b. Any person seeking to participate in this program must |
1365 | submit an application for tax credit to the Office of Tourism, |
1366 | Trade, and Economic Development which sets forth the name of the |
1367 | sponsor, a description of the project, and the type, value, and |
1368 | purpose of the contribution. The sponsor shall verify the terms |
1369 | of the application and indicate its receipt of the contribution, |
1370 | which verification must be in writing and accompany the |
1371 | application for tax credit. The person must submit a separate |
1372 | tax credit application to the office for each individual |
1373 | contribution that it makes to each individual project. |
1374 | c. Any person who has received notification from the |
1375 | Office of Tourism, Trade, and Economic Development that a tax |
1376 | credit has been approved must apply to the department to receive |
1377 | the refund. Application must be made on the form prescribed for |
1378 | claiming refunds of sales and use taxes and be accompanied by a |
1379 | copy of the notification. A person may submit only one |
1380 | application for refund to the department within any 12-month |
1381 | period. |
1382 | 4. Administration.-- |
1383 | a. The Office of Tourism, Trade, and Economic Development |
1384 | may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary |
1385 | to administer this paragraph, including rules for the approval |
1386 | or disapproval of proposals by a person. |
1387 | b. The decision of the Office of Tourism, Trade, and |
1388 | Economic Development must be in writing, and, if approved, the |
1389 | notification shall state the maximum credit allowable to the |
1390 | person. Upon approval, the office shall transmit a copy of the |
1391 | decision to the Department of Revenue. |
1392 | c. The Office of Tourism, Trade, and Economic Development |
1393 | shall periodically monitor all projects in a manner consistent |
1394 | with available resources to ensure that resources are used in |
1395 | accordance with this paragraph; however, each project must be |
1396 | reviewed at least once every 2 years. |
1397 | d. The Office of Tourism, Trade, and Economic Development |
1398 | shall, in consultation with the Department of Community Affairs, |
1399 | the Florida Housing Finance Corporation, and the statewide and |
1400 | regional housing and financial intermediaries, market the |
1401 | availability of the community contribution tax credit program to |
1402 | community-based organizations. |
1403 | 5. Expiration.--This paragraph expires June 30, 2005; |
1404 | however, any accrued credit carryover that is unused on that |
1405 | date may be used until the expiration of the 3-year carryover |
1406 | period for such credit. |
1407 | (15) ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.-- |
1408 | (g) This subsection expires shall expire and be void on |
1409 | the date specified in s. 290.016 for the expiration of the |
1410 | Florida Enterprise Zone Act December 31, 2005, except that: |
1411 | 1. Paragraph (d) shall not expire; and |
1412 | 2. Any qualified business which has been granted an |
1413 | exemption under this subsection prior to that date shall be |
1414 | allowed the full benefit of this exemption as if this subsection |
1415 | had not expired on that date. |
1416 | Section 22. Subsections (1), (2), (6), and (12) of section |
1417 | 212.096, Florida Statutes, are amended to read: |
1418 | 212.096 Sales, rental, storage, use tax; enterprise zone |
1419 | jobs credit against sales tax.-- |
1420 | (1) For the purposes of the credit provided in this |
1421 | section: |
1422 | (a) "Eligible business" means any sole proprietorship, |
1423 | firm, partnership, corporation, bank, savings association, |
1424 | estate, trust, business trust, receiver, syndicate, or other |
1425 | group or combination, or successor business, located in an |
1426 | enterprise zone. The business must demonstrate to the department |
1427 | that the total number of full-time jobs defined under paragraph |
1428 | (d) has increased from the average of the previous 12 months. A |
1429 | business that created a minimum of five new full-time jobs in an |
1430 | enterprise zone between July 1, 2000, and December 31, 2001, is |
1431 | also an eligible business for purposes of the credit provided |
1432 | beginning January 1, 2002. An eligible business does not include |
1433 | any business which has claimed the credit permitted under s. |
1434 | 220.181 for any new business employee first beginning employment |
1435 | with the business after July 1, 1995. |
1436 | (b) "Month" means either a calendar month or the time |
1437 | period from any day of any month to the corresponding day of the |
1438 | next succeeding month or, if there is no corresponding day in |
1439 | the next succeeding month, the last day of the succeeding month. |
1440 | (c) "New employee" means a person residing in an |
1441 | enterprise zone or a participant in the welfare transition |
1442 | program who begins employment with an eligible business after |
1443 | July 1, 1995, and who has not been previously employed full time |
1444 | within the preceding 12 months by the eligible business, or a |
1445 | successor eligible business, claiming the credit allowed by this |
1446 | section. |
1447 | (d) "Job Jobs" means a full-time position positions, as |
1448 | consistent with terms used by the Agency for Workforce |
1449 | Innovation and the United States Department of Labor for |
1450 | purposes of unemployment compensation tax administration and |
1451 | employment estimation resulting directly from a business |
1452 | operation in this state. This term These terms may not include a |
1453 | temporary construction job jobs involved with the construction |
1454 | of facilities or any job that has jobs that have previously been |
1455 | included in any application for tax credits under s. 220.181(1). |
1456 | The term "jobs" also includes employment of an employee leased |
1457 | from an employee leasing company licensed under chapter 468 if |
1458 | such employee has been continuously leased to the employer for |
1459 | an average of at least 36 hours per week for more than 6 months. |
1460 | (e) "New job has been created" means that the total number |
1461 | of full-time jobs has increased in an enterprise zone from the |
1462 | average of the previous 12 months, as demonstrated to the |
1463 | department by a business located in the enterprise zone. |
1464 |
|
1465 | A person shall be deemed to be employed if the person performs |
1466 | duties in connection with the operations of the business on a |
1467 | regular, full-time basis, provided the person is performing such |
1468 | duties for an average of at least 36 hours per week each month. |
1469 | The person must be performing such duties at a business site |
1470 | located in the enterprise zone. |
1471 | (2)(a) It is the legislative intent to encourage the |
1472 | provision of meaningful employment opportunities which will |
1473 | improve the quality of life of those employed and to encourage |
1474 | economic expansion of enterprise zones and the state. Therefore, |
1475 | beginning January 1, 2002, Upon an affirmative showing by an |
1476 | eligible business to the satisfaction of the department that the |
1477 | requirements of this section have been met, the business shall |
1478 | be allowed a credit against the tax remitted under this chapter. |
1479 | (b) The credit shall be computed as 20 percent of the |
1480 | actual monthly wages paid in this state to each new employee |
1481 | hired when a new job has been created, unless the business is |
1482 | located within a rural enterprise zone pursuant to s. |
1483 | 290.004(6)(8), in which case the credit shall be 30 percent of |
1484 | the actual monthly wages paid. If no less than 20 percent of the |
1485 | employees of the business are residents of an enterprise zone, |
1486 | excluding temporary and part-time employees, the credit shall be |
1487 | computed as 30 percent of the actual monthly wages paid in this |
1488 | state to each new employee hired when a new job has been |
1489 | created, unless the business is located within a rural |
1490 | enterprise zone, in which case the credit shall be 45 percent of |
1491 | the actual monthly wages paid. If the new employee hired when a |
1492 | new job is created is a participant in the welfare transition |
1493 | program, the following credit shall be a percent of the actual |
1494 | monthly wages paid: 40 percent for $4 above the hourly federal |
1495 | minimum wage rate; 41 percent for $5 above the hourly federal |
1496 | minimum wage rate; 42 percent for $6 above the hourly federal |
1497 | minimum wage rate; 43 percent for $7 above the hourly federal |
1498 | minimum wage rate; and 44 percent for $8 above the hourly |
1499 | federal minimum wage rate. For purposes of this paragraph, |
1500 | monthly wages shall be computed as one-twelfth of the expected |
1501 | annual wages paid to such employee. The amount paid as wages to |
1502 | a new employee is the compensation paid to such employee that is |
1503 | subject to unemployment tax. The credit shall be allowed for up |
1504 | to 24 consecutive months, beginning with the first tax return |
1505 | due pursuant to s. 212.11 after approval by the department. |
1506 | (6) The credit provided in this section does not apply: |
1507 | (a) For any new employee who is an owner, partner, or |
1508 | majority stockholder of an eligible business. |
1509 | (b) For any new employee who is employed for any period |
1510 | less than 3 calendar months. |
1511 | (12) The provisions of This section, except for subsection |
1512 | (11), expires on the date specified in s. 290.016 for the |
1513 | expiration of the Florida Enterprise Zone Act expire December |
1514 | 31, 2005. |
1515 | Section 23. Paragraph (c) of subsection (6) and paragraph |
1516 | (c) of subsection (7) of section 220.02, Florida Statutes, are |
1517 | amended to read: |
1518 | 220.02 Legislative intent.-- |
1519 | (6) |
1520 | (c) The provisions of This subsection expires on the date |
1521 | specified in s. 290.016 for the expiration of the Florida |
1522 | Enterprise Zone Act shall expire and be void on June 30, 2005. |
1523 | (7) |
1524 | (c) The provisions of This subsection expires on the date |
1525 | specified in s. 290.016 for the expiration of the Florida |
1526 | Enterprise Zone Act shall expire and be void on June 30, 2005. |
1527 | Section 24. Paragraphs (a), (c), (d), (i), (j), (k), (o), |
1528 | (p), (q), (t), (u), and (gg) of subsection (1) of section |
1529 | 220.03, Florida Statutes, are amended to read: |
1530 | 220.03 Definitions.-- |
1531 | (1) SPECIFIC TERMS.--When used in this code, and when not |
1532 | otherwise distinctly expressed or manifestly incompatible with |
1533 | the intent thereof, the following terms shall have the following |
1534 | meanings: |
1535 | (a) "Ad valorem taxes paid" means 96 percent of property |
1536 | taxes levied for operating purposes and does not include |
1537 | interest, penalties, or discounts foregone. In addition, the |
1538 | term "ad valorem taxes paid," for purposes of the credit in s. |
1539 | 220.182, means the ad valorem tax paid on new or additional real |
1540 | or personal property acquired to establish a new business or |
1541 | facilitate a business expansion, including pollution and waste |
1542 | control facilities, or any part thereof, and including one or |
1543 | more buildings or other structures, machinery, fixtures, and |
1544 | equipment. The provisions of This paragraph expires on the date |
1545 | specified in s. 290.016 for the expiration of the Florida |
1546 | Enterprise Zone Act shall expire and be void on June 30, 2005. |
1547 | (c) "Business" or "business firm" means any business |
1548 | entity authorized to do business in this state as defined in |
1549 | paragraph (e), and any bank or savings and loan association as |
1550 | defined in s. 220.62, subject to the tax imposed by the |
1551 | provisions of this chapter. The provisions of This paragraph |
1552 | expires on the date specified in s. 290.016 for the expiration |
1553 | of the Florida Enterprise Zone Act shall expire and be void on |
1554 | June 30, 2005. |
1555 | (d) "Community contribution" means the grant by a business |
1556 | firm of any of the following items: |
1557 | 1. Cash or other liquid assets. |
1558 | 2. Real property. |
1559 | 3. Goods or inventory. |
1560 | 4. Other physical resources as identified by the |
1561 | department. |
1562 |
|
1563 | The provisions of This paragraph expires on the date specified |
1564 | in s. 290.016 for the expiration of the Florida Enterprise Zone |
1565 | Act shall expire and be void on June 30, 2005. |
1566 | (i) "Emergency," as used in s. 220.02 and in paragraph (u) |
1567 | of this subsection, means occurrence of widespread or severe |
1568 | damage, injury, or loss of life or property proclaimed pursuant |
1569 | to s. 14.022 or declared pursuant to s. 252.36. The provisions |
1570 | of This paragraph expires on the date specified in s. 290.016 |
1571 | for the expiration of the Florida Enterprise Zone Act shall |
1572 | expire and be void on June 30, 2005. |
1573 | (j) "Enterprise zone" means an area in the state |
1574 | designated pursuant to s. 290.0065. The provisions of This |
1575 | paragraph expires on the date specified in s. 290.016 for the |
1576 | expiration of the Florida Enterprise Zone Act shall expire and |
1577 | be void on June 30, 2005. |
1578 | (k) "Expansion of an existing business," for the purposes |
1579 | of the enterprise zone property tax credit, means any business |
1580 | entity authorized to do business in this state as defined in |
1581 | paragraph (e), and any bank or savings and loan association as |
1582 | defined in s. 220.62, subject to the tax imposed by the |
1583 | provisions of this chapter, located in an enterprise zone, which |
1584 | expands by or through additions to real and personal property |
1585 | and which establishes five or more new jobs to employ five or |
1586 | more additional full-time employees at such location. The |
1587 | provisions of This paragraph expires on the date specified in s. |
1588 | 290.016 for the expiration of the Florida Enterprise Zone Act |
1589 | shall expire and be void on June 30, 2005. |
1590 | (o) "Local government" means any county or incorporated |
1591 | municipality in the state. The provisions of This paragraph |
1592 | expires on the date specified in s. 290.016 for the expiration |
1593 | of the Florida Enterprise Zone Act shall expire and be void on |
1594 | June 30, 2005. |
1595 | (p) "New business," for the purposes of the enterprise |
1596 | zone property tax credit, means any business entity authorized |
1597 | to do business in this state as defined in paragraph (e), or any |
1598 | bank or savings and loan association as defined in s. 220.62, |
1599 | subject to the tax imposed by the provisions of this chapter, |
1600 | first beginning operations on a site located in an enterprise |
1601 | zone and clearly separate from any other commercial or |
1602 | industrial operations owned by the same entity, bank, or savings |
1603 | and loan association and which establishes five or more new jobs |
1604 | to employ five or more additional full-time employees at such |
1605 | location. The provisions of This paragraph expires on the date |
1606 | specified in s. 290.016 for the expiration of the Florida |
1607 | Enterprise Zone Act shall expire and be void on June 30, 2005. |
1608 | (q) "New employee," for the purposes of the enterprise |
1609 | zone jobs credit, means a person residing in an enterprise zone |
1610 | or a participant in the welfare transition program who is |
1611 | employed at a business located in an enterprise zone who begins |
1612 | employment in the operations of the business after July 1, 1995, |
1613 | and who has not been previously employed full time within the |
1614 | preceding 12 months by the business or a successor business |
1615 | claiming the credit pursuant to s. 220.181. A person shall be |
1616 | deemed to be employed by such a business if the person performs |
1617 | duties in connection with the operations of the business on a |
1618 | full-time basis, provided she or he is performing such duties |
1619 | for an average of at least 36 hours per week each month. The |
1620 | person must be performing such duties at a business site located |
1621 | in an enterprise zone. The provisions of This paragraph expires |
1622 | on the date specified in s. 290.016 for the expiration of the |
1623 | Florida Enterprise Zone Act shall expire and be void on June 30, |
1624 | 2005. |
1625 | (t) "Project" means any activity undertaken by an eligible |
1626 | sponsor, as defined in s. 220.183(2)(c), which is designed to |
1627 | construct, improve, or substantially rehabilitate housing that |
1628 | is affordable to low-income or very-low-income households as |
1629 | defined in s. 420.9071(19) and (28); designed to provide |
1630 | commercial, industrial, or public resources and facilities; or |
1631 | designed to improve entrepreneurial and job-development |
1632 | opportunities for low-income persons. A project may be the |
1633 | investment necessary to increase access to high-speed broadband |
1634 | capability in rural communities with enterprise zones, including |
1635 | projects that result in improvements to communications assets |
1636 | that are owned by a business. A project may include the |
1637 | provision of museum educational programs and materials that are |
1638 | directly related to any project approved between January 1, |
1639 | 1996, and December 31, 1999, and located in an enterprise zone |
1640 | designated pursuant to s. 290.0065 as referenced in s. |
1641 | 290.00675. This paragraph does not preclude projects that |
1642 | propose to construct or rehabilitate low-income or very-low- |
1643 | income housing on scattered sites. The Office of Tourism, Trade, |
1644 | and Economic Development may reserve up to 50 percent of the |
1645 | available annual tax credits under s. 220.181 for housing for |
1646 | very-low-income households pursuant to s. 420.9071(28) for the |
1647 | first 6 months of the fiscal year. With respect to housing, |
1648 | contributions may be used to pay the following eligible project- |
1649 | related activities: |
1650 | 1. Project development, impact, and management fees for |
1651 | low-income or very-low-income housing projects; |
1652 | 2. Down payment and closing costs for eligible persons, as |
1653 | defined in s. 420.9071(19) and (28); |
1654 | 3. Administrative costs, including housing counseling and |
1655 | marketing fees, not to exceed 10 percent of the community |
1656 | contribution, directly related to low-income or very-low-income |
1657 | projects; and |
1658 | 4. Removal of liens recorded against residential property |
1659 | by municipal, county, or special-district local governments when |
1660 | satisfaction of the lien is a necessary precedent to the |
1661 | transfer of the property to an eligible person, as defined in s. |
1662 | 420.9071(19) and (28), for the purpose of promoting home |
1663 | ownership. Contributions for lien removal must be received from |
1664 | a nonrelated third party. |
1665 |
|
1666 | The provisions of This paragraph expires on the date specified |
1667 | in s. 290.016 for the expiration of the Florida Enterprise Zone |
1668 | Act shall expire and be void on June 30, 2005. |
1669 | (u) "Rebuilding of an existing business" means replacement |
1670 | or restoration of real or tangible property destroyed or damaged |
1671 | in an emergency, as defined in paragraph (i), after July 1, |
1672 | 1995, in an enterprise zone, by a business entity authorized to |
1673 | do business in this state as defined in paragraph (e), or a bank |
1674 | or savings and loan association as defined in s. 220.62, subject |
1675 | to the tax imposed by the provisions of this chapter, located in |
1676 | the enterprise zone. The provisions of This paragraph expires on |
1677 | the date specified in s. 290.016 for the expiration of the |
1678 | Florida Enterprise Zone Act shall expire and be void on June 30, |
1679 | 2005. |
1680 | (gg) "Job Jobs" means a full-time position positions, as |
1681 | consistent with terms used by the Agency for Workforce |
1682 | Innovation and the United States Department of Labor for |
1683 | purposes of unemployment compensation tax administration and |
1684 | employment estimation resulting directly from business |
1685 | operations in this state. The term These terms may not include a |
1686 | temporary construction job jobs involved with the construction |
1687 | of facilities or any job jobs that has have previously been |
1688 | included in any application for tax credits under s. 212.096. |
1689 | The term "jobs" also includes employment of an employee leased |
1690 | from an employee leasing company licensed under chapter 468 if |
1691 | the employee has been continuously leased to the employer for an |
1692 | average of at least 36 hours per week for more than 6 months. |
1693 | Section 25. Subsections (1) and (9) of section 220.181, |
1694 | Florida Statutes, are amended to read: |
1695 | 220.181 Enterprise zone jobs credit.-- |
1696 | (1)(a) Beginning January 1, 2002, There shall be allowed a |
1697 | credit against the tax imposed by this chapter to any business |
1698 | located in an enterprise zone which demonstrates to the |
1699 | department that the total number of full-time jobs has increased |
1700 | from the average of the previous 12 months. A business that |
1701 | created a minimum of five new full-time jobs in an enterprise |
1702 | zone between July 1, 2000, and December 31, 2001, may also be |
1703 | eligible to claim the credit for eligible employees under the |
1704 | provisions that took effect January 1, 2002. The credit shall be |
1705 | computed as 20 percent of the actual monthly wages paid in this |
1706 | state to each new employee hired when a new job has been |
1707 | created, as defined under s. 220.03(1)(ff), unless the business |
1708 | is located in a rural enterprise zone, pursuant to s. |
1709 | 290.004(6)(8), in which case the credit shall be 30 percent of |
1710 | the actual monthly wages paid. If no less than 20 percent of the |
1711 | employees of the business are residents of an enterprise zone, |
1712 | excluding temporary and part-time employees, the credit shall be |
1713 | computed as 30 percent of the actual monthly wages paid in this |
1714 | state to each new employee hired when a new job has been |
1715 | created, unless the business is located in a rural enterprise |
1716 | zone, in which case the credit shall be 45 percent of the actual |
1717 | monthly wages paid, for a period of up to 24 consecutive months. |
1718 | If the new employee hired when a new job is created is a |
1719 | participant in the welfare transition program, the following |
1720 | credit shall be a percent of the actual monthly wages paid: 40 |
1721 | percent for $4 above the hourly federal minimum wage rate; 41 |
1722 | percent for $5 above the hourly federal minimum wage rate; 42 |
1723 | percent for $6 above the hourly federal minimum wage rate; 43 |
1724 | percent for $7 above the hourly federal minimum wage rate; and |
1725 | 44 percent for $8 above the hourly federal minimum wage rate. |
1726 | (b) This credit applies only with respect to wages subject |
1727 | to unemployment tax. The credit provided in this section and |
1728 | does not apply: |
1729 | 1. For any employee who is an owner, partner, or majority |
1730 | stockholder of an eligible business. |
1731 | 2. For any new employee who is employed for any period |
1732 | less than 3 full months. |
1733 | (c) If this credit is not fully used in any one year, the |
1734 | unused amount may be carried forward for a period not to exceed |
1735 | 5 years. The carryover credit may be used in a subsequent year |
1736 | when the tax imposed by this chapter for such year exceeds the |
1737 | credit for such year after applying the other credits and unused |
1738 | credit carryovers in the order provided in s. 220.02(8). |
1739 | (9) The provisions of This section, except paragraph |
1740 | (1)(c) and subsection (8), expires on the date specified in s. |
1741 | 290.016 for the expiration of the Florida Enterprise Zone Act |
1742 | shall expire and be void on June 30, 2005, and a no business may |
1743 | not shall be allowed to begin claiming the such enterprise zone |
1744 | jobs credit after that date; however, the expiration of this |
1745 | section does shall not affect the operation of any credit for |
1746 | which a business has qualified under this section before that |
1747 | date prior to June 30, 2005, or any carryforward of unused |
1748 | credit amounts as provided in paragraph (1)(c). |
1749 | Section 26. Subsection (14) of section 220.182, Florida |
1750 | Statutes, is amended to read: |
1751 | 220.182 Enterprise zone property tax credit.-- |
1752 | (14) The provisions of This section expires on the date |
1753 | specified in s. 290.016 for the expiration of the Florida |
1754 | Enterprise Zone Act shall expire and be void on June 30, 2005, |
1755 | and a no business may not shall be allowed to begin claiming the |
1756 | such enterprise zone property tax credit after that date; |
1757 | however, the expiration of this section does shall not affect |
1758 | the operation of any credit for which a business has qualified |
1759 | under this section before that date prior to June 30, 2005, or |
1760 | any carryforward of unused credit amounts as provided in |
1761 | paragraph (1)(b). |
1762 | Section 27. Paragraph (c) of subsection (5) of section |
1763 | 288.1175, Florida Statutes, is amended to read: |
1764 | 288.1175 Agriculture education and promotion facility.-- |
1765 | (5) The department shall competitively evaluate |
1766 | applications for funding of an agriculture education and |
1767 | promotion facility. If the number of applicants exceeds three, |
1768 | the department shall rank the applications based upon criteria |
1769 | developed by the department, with priority given in descending |
1770 | order to the following items: |
1771 | (c) The location of the facility in a brownfield site as |
1772 | defined in s. 376.79(3), a rural enterprise zone as defined in |
1773 | s. 290.004(6)(8), an agriculturally depressed area as defined in |
1774 | s. 570.242(1), a redevelopment area established pursuant to s. |
1775 | 373.461(5)(g), or a county that has lost its agricultural land |
1776 | to environmental restoration projects. |
1777 | Section 28. Subsection (2) of section 370.28, Florida |
1778 | Statutes, is amended to read: |
1779 | 370.28 Enterprise zone designation; communities adversely |
1780 | impacted by net limitations.-- |
1781 | (2)(a) Such communities having a population of fewer less |
1782 | than 7,500 persons and such communities in rural and coastal |
1783 | counties with a county population of fewer less than 25,000 may |
1784 | apply to the Office of Tourism, Trade, and Economic Development |
1785 | by August 15, 1996, for the designation of an area as an |
1786 | enterprise zone. The community must comply with the requirements |
1787 | of s. 290.0055, except that, for a community having a total |
1788 | population of 7,500 persons or more but fewer less than 20,000 |
1789 | persons, the selected area may shall not exceed 5 square miles. |
1790 | Notwithstanding the provisions of s. 290.0065, limiting the |
1791 | total number of enterprise zones designated and the number of |
1792 | enterprise zones within a population category, the Office of |
1793 | Tourism, Trade, and Economic Development may designate an |
1794 | enterprise zone in eight of the identified communities. The |
1795 | governing body having jurisdiction over such area shall create |
1796 | an enterprise zone development agency pursuant to s. 290.0056 |
1797 | and submit a strategic plan pursuant to s. 290.0057. Enterprise |
1798 | zones designated pursuant to this section shall be effective |
1799 | January 1, 1997. Any enterprise zone designated under this |
1800 | paragraph having an effective date on or before January 1, 2005, |
1801 | shall continue to exist until, and shall terminate December 31, |
1802 | 2005, but shall cease to exist on December 31, 2005. Any |
1803 | enterprise zone redesignated on or after January 1, 2006, must |
1804 | do so in accordance with the Florida Enterprise Zone Act. |
1805 | (b) Notwithstanding any provisions of this section to the |
1806 | contrary, communities in coastal counties with a county |
1807 | population greater than 20,000, which can demonstrate that the |
1808 | community has historically been a fishing community and has |
1809 | therefore had a direct adverse impact from the adoption of the |
1810 | constitutional amendment limiting the use of nets, shall also be |
1811 | eligible to apply for designation of an area as an enterprise |
1812 | zone. The community must comply with the requirements of s. |
1813 | 290.0055, except s. 290.0055(3). Such communities shall apply to |
1814 | the Office of Tourism, Trade, and Economic Development by August |
1815 | 15, 1996. The office may designate one enterprise zone under |
1816 | this paragraph, which shall be effective January 1, 1997, and |
1817 | which shall be in addition to the eight zones authorized under |
1818 | paragraph (a). Any enterprise zone designated under this |
1819 | paragraph having an effective date on or before January 1, 2005, |
1820 | shall continue to exist until December 31, 2005, but shall cease |
1821 | to exist on that date. Any enterprise zone redesignated on or |
1822 | after January 1, 2006, must do so in accordance with the Florida |
1823 | Enterprise Zone Act. Such enterprise zone shall terminate |
1824 | December 31, 2005. The governing body having jurisdiction over |
1825 | such area shall create an enterprise zone development agency |
1826 | pursuant to s. 290.0056 and submit a strategic plan pursuant to |
1827 | s. 290.0057. |
1828 | Section 29. Sections 290.00555, 290.0067, 290.00675, |
1829 | 290.00676, 290.00678, 290.00679, 290.0068, 290.00685, 290.00686, |
1830 | 290.00687, 290.00688, 290.00689, 290.0069, 290.00691, 290.00692, |
1831 | 290.00693, 290.00694, 290.00695, 290.00696, 290.00697, |
1832 | 290.00698, 290.00699, 290.00701, 290.00702, 290.00703, |
1833 | 290.00704, 290.00705, 290.00706, 290.00707, 290.00708, |
1834 | 290.00709, 290.009, and 290.015, Florida Statutes, are repealed. |
1835 | Section 30. (1) Notwithstanding any other provision of |
1836 | law, any business that has created a new job, as defined in s. |
1837 | 212.096(1)(e), Florida Statutes, and hired any new employee, as |
1838 | defined in s. 212.096(1)(c), Florida Statutes, on or before |
1839 | December 31, 2005, for which a credit may be claimed under s. |
1840 | 212.096, Florida Statutes, and paid wages after December 31, |
1841 | 2005, for any creditable month under s. 212.096, Florida |
1842 | Statutes, is entitled to apply for, qualify for, and avail |
1843 | itself of the credit under s. 212.096, Florida Statutes, as if |
1844 | that section remained in effect, unaffected by other sections of |
1845 | this act, until such time as the business has received the |
1846 | maximum credit allowed pursuant to s. 212.096, Florida Statutes, |
1847 | as it existed on December 31, 2005. A business may not receive a |
1848 | credit pursuant to this subsection for any employee hired after |
1849 | October 1, 2005. |
1850 | (2) Notwithstanding any other provision of law, any |
1851 | business that has created a new job, as defined in s. |
1852 | 220.03(1)(ff), Florida Statutes, and hired any new employee, as |
1853 | defined in s. 220.03(1)(q), Florida Statutes, on or before |
1854 | December 31, 2005, for which a credit may be claimed under s. |
1855 | 220.181, Florida Statutes, and paid wages after December 31, |
1856 | 2005, for any creditable month under s. 220.181, Florida |
1857 | Statutes, is entitled to apply for, qualify for, and avail |
1858 | itself of the credit under s. 220.181, Florida Statutes, as if |
1859 | that section remained in effect, unaffected by other sections of |
1860 | this act, until such time as the business has received the |
1861 | maximum credit allowed pursuant to s. 220.181, Florida Statutes, |
1862 | as it existed on December 31, 2005. A business may not receive a |
1863 | credit pursuant to this subsection for any employee hired after |
1864 | October 1, 2005. |
1865 | (3) Notwithstanding any other provision of law, any |
1866 | business that has substantially completed improvements on or |
1867 | before December 31, 2005, for a new or expanding business, as |
1868 | defined in s. 196.012, Florida Statutes, in an enterprise zone |
1869 | is entitled to apply, on or before December 31, 2006, for an |
1870 | economic development ad valorem tax exemption under s. |
1871 | 196.1995(3), Florida Statutes, and if the exemption is granted, |
1872 | to avail itself of the full benefit of the exemption pursuant to |
1873 | that section, as if that section remained in effect, unaffected |
1874 | by other sections of this act until such time as the business |
1875 | has received the maximum exemption allowed pursuant to s. |
1876 | 196.1995(3), Florida Statutes, as it existed on December 31, |
1877 | 2005. In addition, if such exemption is granted, the business is |
1878 | entitled to qualify for and to avail itself of the credit in s. |
1879 | 220.182, Florida Statutes, as if that section remained in |
1880 | effect, unaffected by other sections of this act, until such |
1881 | time as the business has received the maximum credit allowed |
1882 | pursuant to s. 220.182, Florida Statutes, as it existed on |
1883 | December 31, 2005. |
1884 | (4) Notwithstanding any other provision of law, for any |
1885 | business that has made a community contribution, as defined by |
1886 | s. 220.03(1)(d), Florida Statutes, on or before December 31, |
1887 | 2005, and has received an approval letter from the Office of |
1888 | Tourism, Trade, and Economic Development, the provisions of s. |
1889 | 220.183(1)(e), Florida Statutes, remain in effect, unaffected by |
1890 | other sections of this act, until such time as the business has |
1891 | received the maximum credit allowed pursuant to s. 220.183, |
1892 | Florida Statutes, as it existed on December 31, 2005. |
1893 | (5) Notwithstanding any other provision of law, for any |
1894 | business that has made a community contribution, as defined by |
1895 | s. 212.08(5)(q)2.a., Florida Statutes, on or before December 31, |
1896 | 2005, and has received an approval letter from the Office of |
1897 | Tourism, Trade, and Economic Development, the credit carryover |
1898 | provisions of s. 212.08(5)(q)1.b., Florida Statutes, remain in |
1899 | effect, unaffected by other sections of this act, until such |
1900 | time as the business has received the maximum credit allowed |
1901 | pursuant to s. 212.08(5)(q), Florida Statutes, as it existed on |
1902 | December 31, 2005. |
1903 | (6) Notwithstanding any other provision of law, for any |
1904 | business that has made a community contribution, as defined by |
1905 | s. 624.5105(5)(a), Florida Statutes, on or before December 31, |
1906 | 2005, and has received an approval letter from the Office of |
1907 | Tourism, Trade, and Economic Development, the credit carryover |
1908 | provisions of s. 624.5105(1)(e), Florida Statutes, remain in |
1909 | effect, unaffected by other sections of this act, until such |
1910 | time as the business has received the maximum credit allowed |
1911 | pursuant to s. 624.5105, Florida Statutes, as it existed on |
1912 | December 31, 2005. |
1913 | (7) Notwithstanding any other provision of law, for any |
1914 | business that has qualified for the exemption pursuant to s. |
1915 | 212.08(15), Florida Statutes, the provisions of s. |
1916 | 212.08(15)(g), Florida statutes, remain in effect, unaffected by |
1917 | other sections of this act, until such time as the business has |
1918 | received the maximum credit allowed pursuant to s. 212.08(15), |
1919 | Florida Statutes, as it existed on December 31, 2005. |
1920 | Section 31. This act shall take effect July 1, 2005. |