Florida Senate - 2016                                    SB 1646
       
       
        
       By Senator Latvala
       
       20-01581B-16                                          20161646__
    1                        A bill to be entitled                      
    2         An act relating to economic development; amending s.
    3         20.60, F.S.; requiring the Department of Economic
    4         Opportunity to contract with a direct-support
    5         organization to promote the sports industry and the
    6         participation of residents in certain athletic
    7         competitions in this state and to promote the state as
    8         a host for certain athletic competitions; amending s.
    9         196.012, F.S.; conforming a cross-reference; amending
   10         s. 212.20, F.S.; deleting an obsolete provision;
   11         amending s. 220.191, F.S.; conforming a cross
   12         reference; deleting an obsolete provision; amending s.
   13         220.196, F.S.; conforming a cross-reference; amending
   14         s. 288.0001, F.S.; conforming a cross-reference;
   15         requiring the Office of Economic and Demographic
   16         Research and the Office of Program Policy Analysis and
   17         Government Accountability to provide a detailed
   18         analysis of the retention of Major League Baseball
   19         spring training baseball franchises; amending s.
   20         288.005, F.S.; defining the term “average private
   21         sector wage in the area”; amending s. 288.076, F.S.;
   22         conforming cross-references; amending s. 288.1045,
   23         F.S.; deleting the definition of the term “average
   24         wage in the area”; conforming provisions to changes
   25         made by the act; amending s. 288.106, F.S.; deleting
   26         the definition of the term “average private sector
   27         wage in the area”; making technical changes; amending
   28         s. 288.1088, F.S.; conforming provisions to changes
   29         made by the act; requiring a certain waiver request to
   30         be transmitted in writing to the Department of
   31         Economic Opportunity with an explanation of the
   32         specific justification for the request; requiring a
   33         decision to be stated in writing with an explanation
   34         of the reason for approving the request if the
   35         department approves the request; requiring the
   36         department to issue a letter to an applicant in
   37         certain circumstances; prohibiting the payment of
   38         moneys from the fund to a business until the scheduled
   39         goals have been achieved; amending s. 288.1089, F.S.;
   40         deleting the definition of the term “average private
   41         sector wage”; conforming provisions to changes made by
   42         the act; amending s. 288.11621, F.S.; conforming a
   43         provision to changes made by the act; amending s.
   44         288.11625, F.S.; conforming cross-references; deleting
   45         an obsolete provision relating to applications for
   46         state funds by new facilities or projects commenced
   47         before July 1, 2014; amending s. 288.11631, F.S.;
   48         conforming cross-references; repealing s. 288.1169,
   49         F.S., relating to state agency funding of the
   50         International Game Fish Association World Center
   51         facility; reviving, reenacting, and amending s.
   52         288.1229, F.S., relating to the promotion and
   53         development of sports-related industries and amateur
   54         athletics; requiring the Department of Economic
   55         Opportunity to create a direct-support organization to
   56         assist the department in certain promotion and
   57         development; naming the direct support organization
   58         the Florida Sports Foundation; specifying the purpose
   59         of the foundation; specifying requirements for the
   60         foundation, including appointment of a governing
   61         board; requiring that the foundation operate under
   62         written contract with the department; specifying
   63         provisions that must be included in the contract;
   64         providing that the department may allow the foundation
   65         to use certain facilities, personnel, and services if
   66         it complies with certain provisions; requiring an
   67         annual financial audit of the foundation; specifying
   68         duties of the foundation; conforming provisions to
   69         changes made by the act; amending s. 288.125, F.S.;
   70         revising the applicability of the term “entertainment
   71         industry”; renumbering and amending s. 288.1251, F.S.;
   72         renaming the Office of Film and Entertainment within
   73         the department as the Division of Film and
   74         Entertainment within Enterprise Florida, Inc.;
   75         requiring the division to serve as a liaison between
   76         the entertainment industry and other agencies,
   77         commissions, and organizations; requiring the
   78         president of Enterprise Florida, Inc., to appoint the
   79         film and entertainment commissioner within a specified
   80         period of time; revising the requirements of the
   81         division’s strategic plan; renumbering and amending s.
   82         288.1252, F.S.; revising the powers and duties of the
   83         Florida Film and Entertainment Advisory Council;
   84         revising council membership; conforming provisions to
   85         changes made by the act; renumbering and amending s.
   86         288.1253, F.S.; conforming provisions to changes made
   87         by the act; conforming a cross-reference; prohibiting
   88         the division and its employees and representatives
   89         from accepting specified accommodations, goods, or
   90         services from specified parties; providing that a
   91         person who accepts any such goods or services is
   92         subject to specified penalties; amending s. 288.1254,
   93         F.S.; revising the date of repeal; prohibiting, rather
   94         than authorizing, an award of credits after April 1,
   95         2016; requiring the Department of Revenue to deny
   96         certain credits received on or after April 1, 2016;
   97         creating s. 288.1256, F.S.; creating the Entertainment
   98         Action Fund within the Department of Economic
   99         Opportunity; defining terms; authorizing a production
  100         company to apply for funds from the Entertainment
  101         Action Fund in certain circumstances; requiring the
  102         division to review and evaluate applications to
  103         determine the eligibility of each project; requiring
  104         the division to select projects that maximize the
  105         return to the state; requiring certain criteria to be
  106         considered by the division; requiring a production
  107         company to have financing for a project before it
  108         applies for action funds; requiring the department to
  109         prescribe a form for an application with specified
  110         information; requiring that the division and the
  111         department make a recommendation to the Governor to
  112         approve or deny an award within a specified timeframe
  113         after the completion of the review and evaluation;
  114         providing that an award of funds may not constitute
  115         more than a specified percentage of qualified
  116         expenditures in this state; prohibiting the use of
  117         such funds to pay wages to nonresidents; requiring a
  118         production to start within a specified period after it
  119         is approved by the Governor; requiring that the
  120         recommendation include performance conditions that the
  121         project must meet to obtain funds; authorizing the
  122         Governor to approve a project without consulting the
  123         Legislature under certain circumstances; requiring the
  124         Governor to provide a written description and
  125         evaluation of a project before giving final approval
  126         of the project under certain circumstances; requiring
  127         the department and the production company to enter
  128         into a specified agreement after approval by the
  129         Governor; requiring that the agreement be finalized
  130         and signed by an authorized officer of the production
  131         company within a specified period after approval by
  132         the Governor; prohibiting an approved production
  133         company from simultaneously receiving specified
  134         benefits for the same production; requiring that the
  135         department validate contractor performance and report
  136         such validation in the annual report; prohibiting the
  137         department from approving awards in excess of the
  138         amount appropriated for a fiscal year; requiring the
  139         department to maintain a schedule of funds;
  140         prohibiting the department or division from accepting
  141         applications or conditionally committing funds under
  142         certain circumstances; providing that a production
  143         company that submits fraudulent information is liable
  144         for reimbursement of specified costs; providing a
  145         penalty; prohibiting the department or division from
  146         waiving any provision or providing an extension of
  147         time to meet specified requirements; providing an
  148         expiration date; amending s. 288.1258, F.S.;
  149         conforming provisions to changes made by the act;
  150         prohibiting an approved production company from
  151         simultaneously receiving benefits under specified
  152         provisions for the same production; requiring the
  153         department to develop a standardized application form
  154         in cooperation with the division and other agencies;
  155         requiring the production company to submit aggregate
  156         data on specified topics; authorizing a production
  157         company to renew its certificate of exemption for a
  158         specified period; amending ss. 288.901 and 288.9015,
  159         F.S.; conforming provisions to changes made by the
  160         act; amending s. 288.92, F.S.; revising the required
  161         divisions within Enterprise Florida, Inc.; amending s.
  162         288.980, F.S.; making technical changes; authorizing
  163         grant awards for activities that grow the economy of a
  164         defense-dependent community; amending ss. 320.08058
  165         and 477.0135, F.S.; conforming provisions to changes
  166         made by the act; providing effective dates.
  167          
  168  Be It Enacted by the Legislature of the State of Florida:
  169  
  170         Section 1. Effective July 1, 2016, paragraph (g) is added
  171  to subsection (4) of section 20.60, Florida Statutes, to read:
  172         20.60 Department of Economic Opportunity; creation; powers
  173  and duties.—
  174         (4) The purpose of the department is to assist the Governor
  175  in working with the Legislature, state agencies, business
  176  leaders, and economic development professionals to formulate and
  177  implement coherent and consistent policies and strategies
  178  designed to promote economic opportunities for all Floridians.
  179  To accomplish such purposes, the department shall:
  180         (g) Notwithstanding part I of chapter 287, contract with
  181  the direct-support organization created under s. 288.1229 to
  182  guide, stimulate, and promote the sports industry in this state,
  183  to promote the participation of residents of this state in
  184  amateur athletic competition, and to promote this state as a
  185  host for national and international amateur athletic
  186  competitions.
  187         Section 2. Paragraph (a) of subsection (14) of section
  188  196.012, Florida Statutes, is amended to read:
  189         196.012 Definitions.—For the purpose of this chapter, the
  190  following terms are defined as follows, except where the context
  191  clearly indicates otherwise:
  192         (14) “New business” means:
  193         (a)1. A business or organization establishing 10 or more
  194  new jobs to employ 10 or more full-time employees in this state
  195  which pays, paying an average wage for such new jobs which that
  196  is above the average wage in the area and, which principally
  197  engages in any one or more of the following operations:
  198         a. Manufactures, processes, compounds, fabricates, or
  199  produces for sale items of tangible personal property at a fixed
  200  location and which comprises an industrial or manufacturing
  201  plant; or
  202         b. Is a target industry business as defined in s.
  203  288.106(2) s. 288.106(2)(q);
  204         2. A business or organization establishing 25 or more new
  205  jobs to employ 25 or more full-time employees in this state, the
  206  sales factor of which, as defined by s. 220.15(5), for the
  207  facility with respect to which it requests an economic
  208  development ad valorem tax exemption is less than 0.50 for each
  209  year the exemption is claimed; or
  210         3. An office space in this state owned and used by a
  211  business or organization newly domiciled in this state if;
  212  provided such office space houses 50 or more full-time employees
  213  of such business or organization and; provided that such
  214  business or organization office first begins operation on a site
  215  clearly separate from any other commercial or industrial
  216  operation owned by the same business or organization.
  217         Section 3. Paragraph (d) of subsection (6) of section
  218  212.20, Florida Statutes, is amended to read:
  219         212.20 Funds collected, disposition; additional powers of
  220  department; operational expense; refund of taxes adjudicated
  221  unconstitutionally collected.—
  222         (6) Distribution of all proceeds under this chapter and ss.
  223  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  224         (d) The proceeds of all other taxes and fees imposed
  225  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  226  and (2)(b) shall be distributed as follows:
  227         1. In any fiscal year, the greater of $500 million, minus
  228  an amount equal to 4.6 percent of the proceeds of the taxes
  229  collected pursuant to chapter 201, or 5.2 percent of all other
  230  taxes and fees imposed pursuant to this chapter or remitted
  231  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
  232  monthly installments into the General Revenue Fund.
  233         2. After the distribution under subparagraph 1., 8.9744
  234  percent of the amount remitted by a sales tax dealer located
  235  within a participating county pursuant to s. 218.61 shall be
  236  transferred into the Local Government Half-cent Sales Tax
  237  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
  238  transferred shall be reduced by 0.1 percent, and the department
  239  shall distribute this amount to the Public Employees Relations
  240  Commission Trust Fund less $5,000 each month, which shall be
  241  added to the amount calculated in subparagraph 3. and
  242  distributed accordingly.
  243         3. After the distribution under subparagraphs 1. and 2.,
  244  0.0966 percent shall be transferred to the Local Government
  245  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
  246  to s. 218.65.
  247         4. After the distributions under subparagraphs 1., 2., and
  248  3., 2.0810 percent of the available proceeds shall be
  249  transferred monthly to the Revenue Sharing Trust Fund for
  250  Counties pursuant to s. 218.215.
  251         5. After the distributions under subparagraphs 1., 2., and
  252  3., 1.3653 percent of the available proceeds shall be
  253  transferred monthly to the Revenue Sharing Trust Fund for
  254  Municipalities pursuant to s. 218.215. If the total revenue to
  255  be distributed pursuant to this subparagraph is at least as
  256  great as the amount due from the Revenue Sharing Trust Fund for
  257  Municipalities and the former Municipal Financial Assistance
  258  Trust Fund in state fiscal year 1999-2000, no municipality shall
  259  receive less than the amount due from the Revenue Sharing Trust
  260  Fund for Municipalities and the former Municipal Financial
  261  Assistance Trust Fund in state fiscal year 1999-2000. If the
  262  total proceeds to be distributed are less than the amount
  263  received in combination from the Revenue Sharing Trust Fund for
  264  Municipalities and the former Municipal Financial Assistance
  265  Trust Fund in state fiscal year 1999-2000, each municipality
  266  shall receive an amount proportionate to the amount it was due
  267  in state fiscal year 1999-2000.
  268         6. Of the remaining proceeds:
  269         a. In each fiscal year, the sum of $29,915,500 shall be
  270  divided into as many equal parts as there are counties in the
  271  state, and one part shall be distributed to each county. The
  272  distribution among the several counties must begin each fiscal
  273  year on or before January 5th and continue monthly for a total
  274  of 4 months. If a local or special law required that any moneys
  275  accruing to a county in fiscal year 1999-2000 under the then
  276  existing provisions of s. 550.135 be paid directly to the
  277  district school board, special district, or a municipal
  278  government, such payment must continue until the local or
  279  special law is amended or repealed. The state covenants with
  280  holders of bonds or other instruments of indebtedness issued by
  281  local governments, special districts, or district school boards
  282  before July 1, 2000, that it is not the intent of this
  283  subparagraph to adversely affect the rights of those holders or
  284  relieve local governments, special districts, or district school
  285  boards of the duty to meet their obligations as a result of
  286  previous pledges or assignments or trusts entered into which
  287  obligated funds received from the distribution to county
  288  governments under then-existing s. 550.135. This distribution
  289  specifically is in lieu of funds distributed under s. 550.135
  290  before July 1, 2000.
  291         b. The department shall distribute $166,667 monthly to each
  292  applicant certified as a facility for a new or retained
  293  professional sports franchise pursuant to s. 288.1162. Up to
  294  $41,667 shall be distributed monthly by the department to each
  295  certified applicant as defined in s. 288.11621 for a facility
  296  for a spring training franchise. However, not more than $416,670
  297  may be distributed monthly in the aggregate to all certified
  298  applicants for facilities for spring training franchises.
  299  Distributions begin 60 days after such certification and
  300  continue for not more than 30 years, except as otherwise
  301  provided in s. 288.11621. A certified applicant identified in
  302  this sub-subparagraph may not receive more in distributions than
  303  expended by the applicant for the public purposes provided in s.
  304  288.1162(5) or s. 288.11621(3).
  305         c. Beginning 30 days after notice by the Department of
  306  Economic Opportunity to the Department of Revenue that an
  307  applicant has been certified as the professional golf hall of
  308  fame pursuant to s. 288.1168 and is open to the public, $166,667
  309  shall be distributed monthly, for up to 300 months, to the
  310  applicant.
  311         d. Beginning 30 days after notice by the Department of
  312  Economic Opportunity to the Department of Revenue that the
  313  applicant has been certified as the International Game Fish
  314  Association World Center facility pursuant to s. 288.1169, and
  315  the facility is open to the public, $83,333 shall be distributed
  316  monthly, for up to 168 months, to the applicant. This
  317  distribution is subject to reduction pursuant to s. 288.1169. A
  318  lump sum payment of $999,996 shall be made after certification
  319  and before July 1, 2000.
  320         d.e. The department shall distribute up to $83,333 monthly
  321  to each certified applicant as defined in s. 288.11631 for a
  322  facility used by a single spring training franchise, or up to
  323  $166,667 monthly to each certified applicant as defined in s.
  324  288.11631 for a facility used by more than one spring training
  325  franchise. Monthly distributions begin 60 days after such
  326  certification or July 1, 2016, whichever is later, and continue
  327  for not more than 20 years to each certified applicant as
  328  defined in s. 288.11631 for a facility used by a single spring
  329  training franchise or not more than 25 years to each certified
  330  applicant as defined in s. 288.11631 for a facility used by more
  331  than one spring training franchise. A certified applicant
  332  identified in this sub-subparagraph may not receive more in
  333  distributions than expended by the applicant for the public
  334  purposes provided in s. 288.11631(3).
  335         e.f. Beginning 45 days after notice by the Department of
  336  Economic Opportunity to the Department of Revenue that an
  337  applicant has been approved by the Legislature and certified by
  338  the Department of Economic Opportunity under s. 288.11625 or
  339  upon a date specified by the Department of Economic Opportunity
  340  as provided under s. 288.11625(6)(d), the department shall
  341  distribute each month an amount equal to one-twelfth of the
  342  annual distribution amount certified by the Department of
  343  Economic Opportunity for the applicant. The department may not
  344  distribute more than $7 million in the 2014-2015 fiscal year or
  345  more than $13 million annually thereafter under this sub
  346  subparagraph.
  347         f.g. Beginning December 1, 2015, and ending June 30, 2016,
  348  the department shall distribute $26,286 monthly to the State
  349  Transportation Trust Fund. Beginning July 1, 2016, the
  350  department shall distribute $15,333 monthly to the State
  351  Transportation Trust Fund.
  352         7. All other proceeds must remain in the General Revenue
  353  Fund.
  354         Section 4. Paragraph (g) of subsection (1) of section
  355  220.191, Florida Statutes, is amended to read:
  356         220.191 Capital investment tax credit.—
  357         (1) DEFINITIONS.—For purposes of this section:
  358         (g) “Qualifying project” means a facility in this state
  359  meeting one or more of the following criteria:
  360         1. A new or expanding facility in this state which creates
  361  at least 100 new jobs in this state and is in one of the high
  362  impact sectors identified by Enterprise Florida, Inc., and
  363  certified by the Department of Economic Opportunity pursuant to
  364  s. 288.108(6), including, but not limited to, aviation,
  365  aerospace, automotive, and silicon technology industries.
  366  However, between July 1, 2011, and June 30, 2014, the
  367  requirement that a facility be in a high-impact sector is waived
  368  for any otherwise eligible business from another state which
  369  locates all or a portion of its business to a Disproportionally
  370  Affected County. For purposes of this section, the term
  371  “Disproportionally Affected County” means Bay County, Escambia
  372  County, Franklin County, Gulf County, Okaloosa County, Santa
  373  Rosa County, Walton County, or Wakulla County.
  374         2. A new or expanded facility in this state which is
  375  engaged in a target industry designated pursuant to the
  376  procedure specified in s. 288.106(2) and which is induced by
  377  this credit to create or retain at least 1,000 jobs in this
  378  state, provided that at least 100 of those jobs are new, pay an
  379  annual average wage of at least 130 percent of the average
  380  private sector wage in the area as defined in s. 288.005(1) s.
  381  288.106(2), and make a cumulative capital investment of at least
  382  $100 million. Jobs may be considered retained only if there is
  383  significant evidence that the loss of jobs is imminent.
  384  Notwithstanding subsection (2), annual credits against the tax
  385  imposed by this chapter may not exceed 50 percent of the
  386  increased annual corporate income tax liability or the premium
  387  tax liability generated by or arising out of a project
  388  qualifying under this subparagraph. A facility that qualifies
  389  under this subparagraph for an annual credit against the tax
  390  imposed by this chapter may take the tax credit for a period not
  391  to exceed 5 years.
  392         3. A new or expanded headquarters facility in this state
  393  which locates in an enterprise zone and brownfield area and is
  394  induced by this credit to create at least 1,500 jobs which on
  395  average pay at least 200 percent of the statewide average annual
  396  private sector wage, as published by the Department of Economic
  397  Opportunity, and which new or expanded headquarters facility
  398  makes a cumulative capital investment in this state of at least
  399  $250 million.
  400         Section 5. Paragraph (a) of subsection (2) of section
  401  220.196, Florida Statutes, is amended to read:
  402         220.196 Research and development tax credit.—
  403         (2) TAX CREDIT.—
  404         (a) As provided in this section, a business enterprise is
  405  eligible for a credit against the tax imposed by this chapter if
  406  it:
  407         1. Has qualified research expenses in this state in the
  408  taxable year exceeding the base amount;
  409         2. Claims and is allowed a research credit for such
  410  qualified research expenses under 26 U.S.C. s. 41 for the same
  411  taxable year as subparagraph 1.; and
  412         3. Is a qualified target industry business as defined in s.
  413  288.106(2) s. 288.106(2)(n). Only qualified target industry
  414  businesses in the manufacturing, life sciences, information
  415  technology, aviation and aerospace, homeland security and
  416  defense, cloud information technology, marine sciences,
  417  materials science, and nanotechnology industries may qualify for
  418  a tax credit under this section. A business applying for a
  419  credit pursuant to this section shall include a letter from the
  420  Department of Economic Opportunity certifying whether the
  421  business meets the requirements of this subparagraph with its
  422  application for credit. The Department of Economic Opportunity
  423  shall provide such a letter upon receiving a request.
  424         Section 6. Paragraphs (b) and (e) of subsection (2) of
  425  section 288.0001, Florida Statutes, are amended to read:
  426         288.0001 Economic Development Programs Evaluation.—The
  427  Office of Economic and Demographic Research and the Office of
  428  Program Policy Analysis and Government Accountability (OPPAGA)
  429  shall develop and present to the Governor, the President of the
  430  Senate, the Speaker of the House of Representatives, and the
  431  chairs of the legislative appropriations committees the Economic
  432  Development Programs Evaluation.
  433         (2) The Office of Economic and Demographic Research and
  434  OPPAGA shall provide a detailed analysis of economic development
  435  programs as provided in the following schedule:
  436         (b) By January 1, 2015, and every 3 years thereafter, an
  437  analysis of the following:
  438         1. The entertainment industry financial incentive program
  439  established under s. 288.1254.
  440         2. The entertainment industry sales tax exemption program
  441  established under s. 288.1258.
  442         3. VISIT Florida and its programs established or funded
  443  under ss. 288.122, 288.1226, 288.12265, and 288.124.
  444         4. The Florida Sports Foundation and related programs
  445  established under ss. 288.1162, 288.11621, 288.1166, 288.1167,
  446  288.1168, 288.1169, and 288.1171.
  447         (e) Beginning January 1, 2018, and every 3 years
  448  thereafter, an analysis of the Sports Development Program
  449  established under s. 288.11625 and the retention of Major League
  450  Baseball spring training baseball franchises under s. 288.11631.
  451         Section 7. Present subsections (1), (3), (4), (5), and (6)
  452  of section 288.005, Florida Statutes, are redesignated as
  453  subsections (3), (4), (5), (6), and (7), respectively, and a new
  454  subsection (1) is added to that section, to read:
  455         288.005 Definitions.—As used in this chapter, the term:
  456         (1) “Average private sector wage in the area” means the
  457  statewide average wage in the private sector or the average of
  458  all private sector wages in the county or in the standard
  459  metropolitan area in which the project is located, as determined
  460  by the department.
  461         Section 8. Paragraphs (a) and (c) of subsection (1) of
  462  section 288.076, Florida Statutes, are amended to read:
  463         288.076 Return on investment reporting for economic
  464  development programs.—
  465         (1) As used in this section, the term:
  466         (a) “Jobs” has the same meaning as provided in s.
  467  288.106(2) s. 288.106(2)(i).
  468         (c) “Project” has the same meaning as provided in s.
  469  288.106(2) s. 288.106(2)(m).
  470         Section 9. Paragraph (b) of subsection (1) and paragraph
  471  (e) of subsection (3) of section 288.1045, Florida Statutes, are
  472  amended to read:
  473         288.1045 Qualified defense contractor and space flight
  474  business tax refund program.—
  475         (1) DEFINITIONS.—As used in this section:
  476         (b) “Average wage in the area” means the average of all
  477  wages and salaries in the state, the county, or in the standard
  478  metropolitan area in which the business unit is located.
  479         (3) APPLICATION PROCESS; REQUIREMENTS; AGENCY
  480  DETERMINATION.—
  481         (e) To qualify for review by the department, the
  482  application of an applicant must, at a minimum, establish the
  483  following to the satisfaction of the department:
  484         1. The jobs proposed to be provided under the application,
  485  pursuant to subparagraph (b)6., subparagraph (c)6., or
  486  subparagraph (j)6., must pay an estimated annual average wage
  487  equaling at least 115 percent of the average private sector wage
  488  in the area where the project is to be located.
  489         2. The consolidation of a Department of Defense contract
  490  must result in a net increase of at least 25 percent in the
  491  number of jobs at the applicant’s facilities in this state or
  492  the addition of at least 80 jobs at the applicant’s facilities
  493  in this state.
  494         3. The conversion of defense production jobs to nondefense
  495  production jobs must result in net increases in nondefense
  496  employment at the applicant’s facilities in this state.
  497         4. The Department of Defense contract or the space flight
  498  business contract does not cannot allow the business to include
  499  the costs of relocation or retooling in its base as allowable
  500  costs under a cost-plus, or similar, contract.
  501         5. A business unit of the applicant must have derived not
  502  less than 60 percent of its gross receipts in this state from
  503  Department of Defense contracts or space flight business
  504  contracts over the applicant’s last fiscal year, and must have
  505  derived not less than an average of 60 percent of its gross
  506  receipts in this state from Department of Defense contracts or
  507  space flight business contracts over the 5 years preceding the
  508  date an application is submitted pursuant to this section. This
  509  subparagraph does not apply to any application for certification
  510  based on a contract for reuse of a defense-related facility.
  511         6. The reuse of a defense-related facility will must result
  512  in the creation of at least 100 jobs at such facility.
  513         7. A new space flight business contract or the
  514  consolidation of a space flight business contract will must
  515  result in net increases in space flight business employment at
  516  the applicant’s facilities in this state.
  517         Section 10. Paragraph (c) of subsection (2) and paragraph
  518  (b) of subsection (4) of section 288.106, Florida Statutes, are
  519  amended to read:
  520         288.106 Tax refund program for qualified target industry
  521  businesses.—
  522         (2) DEFINITIONS.—As used in this section:
  523         (c)“Average private sector wage in the area” means the
  524  statewide private sector average wage or the average of all
  525  private sector wages and salaries in the county or in the
  526  standard metropolitan area in which the business is located.
  527         (4) APPLICATION AND APPROVAL PROCESS.—
  528         (b) To qualify for review by the department, the
  529  application of a target industry business must, at a minimum,
  530  establish the following to the satisfaction of the department:
  531         1.a. The jobs proposed to be created under the application,
  532  pursuant to subparagraph (a)4., must pay an estimated annual
  533  average wage equaling at least 115 percent of the average
  534  private sector wage in the area where the business is to be
  535  located or the statewide private sector average wage. The
  536  governing board of the local governmental entity providing the
  537  local financial support of the jurisdiction where the qualified
  538  target industry business is to be located shall notify the
  539  department and Enterprise Florida, Inc., which calculation of
  540  the average private sector wage in the area must be used as the
  541  basis for the business’s wage commitment. In determining the
  542  average annual wage, the department shall include only new
  543  proposed jobs, and wages for existing jobs shall be excluded
  544  from this calculation.
  545         b. The department may waive the average wage requirement at
  546  the request of the local governing body recommending the project
  547  and Enterprise Florida, Inc. The department may waive the wage
  548  requirement for a project located in a brownfield area
  549  designated under s. 376.80, in a rural city, in a rural
  550  community, in an enterprise zone, or for a manufacturing project
  551  at any location in the state if the jobs proposed to be created
  552  pay an estimated annual average wage equaling at least 100
  553  percent of the average private sector wage in the area where the
  554  business is to be located, only if the merits of the individual
  555  project or the specific circumstances in the community in
  556  relationship to the project warrant such action. If the local
  557  governing body and Enterprise Florida, Inc., make such a
  558  recommendation, it must be transmitted in writing and must
  559  include an explanation of, and the specific justification for
  560  the waiver recommendation must be explained. If the department
  561  elects to waive the wage requirement, the waiver must be stated
  562  in writing and must include an explanation of, and the reasons
  563  for granting the waiver must be explained.
  564         2. The target industry business’s project must result in
  565  the creation of at least 10 jobs at the project and, in the case
  566  of an expansion of an existing business, must result in a net
  567  increase in employment of at least 10 percent at the business.
  568  At the request of the local governing body recommending the
  569  project and Enterprise Florida, Inc., the department may waive
  570  this requirement for a business in a rural community or
  571  enterprise zone if the merits of the individual project or the
  572  specific circumstances in the community in relationship to the
  573  project warrant such action. If the local governing body and
  574  Enterprise Florida, Inc., make such a request, the request must
  575  be transmitted in writing and must include an explanation of,
  576  and the specific justification for the request must be
  577  explained. If the department elects to grant the request, the
  578  grant must be stated in writing, and explain why the request was
  579  granted the reason for granting the request must be explained.
  580         3. The business activity or product for the applicant’s
  581  project must be within an industry identified by the department
  582  as a target industry business that contributes to the economic
  583  growth of the state and the area in which the business is
  584  located, that produces a higher standard of living for residents
  585  of this state in the new global economy, or that can be shown to
  586  make an equivalent contribution to the area’s and state’s
  587  economic progress.
  588         Section 11. Subsections (2), (3), and (4) of section
  589  288.1088, Florida Statutes, are amended to read:
  590         288.1088 Quick Action Closing Fund.—
  591         (2) There is created within the department the Quick Action
  592  Closing Fund. Except as provided in subsection (3), projects
  593  eligible for receipt of funds from the Quick Action Closing Fund
  594  must shall:
  595         (a) Be in an industry as referenced in s. 288.106.
  596         (b) Have a positive economic benefit ratio of at least 5 to
  597  1.
  598         (c) Be an inducement to the project’s location or expansion
  599  in the state.
  600         (d) Pay an average annual wage of at least 125 percent of
  601  the average areawide or statewide private sector average wage in
  602  the area.
  603         (e) Be supported by the local community in which the
  604  project is to be located.
  605         (3)(a) The department and Enterprise Florida, Inc., shall
  606  jointly review applications pursuant to s. 288.061 and determine
  607  the eligibility of each project consistent with the criteria in
  608  subsection (2).
  609         (b) If the local governing body and Enterprise Florida,
  610  Inc., decide to request a waiver of the criteria in subsection
  611  (2), the request must be transmitted in writing to the
  612  department with an explanation of the specific justification for
  613  the request. If the department approves the request, the
  614  decision must be stated in writing with an explanation of the
  615  reason for approving the request. A waiver of the criteria in
  616  subsection (2) these criteria may be considered for under the
  617  following reasons criteria:
  618         1. Based on extraordinary circumstances;
  619         2. In order to mitigate the impact of the conclusion of the
  620  space shuttle program; or
  621         3. In rural areas of opportunity if the project would
  622  significantly benefit the local or regional economy.
  623         (4)(b) The department shall evaluate individual proposals
  624  for high-impact business facilities. Such evaluation must
  625  include, but need not be limited to:
  626         (a)1. A description of the type of facility or
  627  infrastructure, its operations, and the associated product or
  628  service associated with the facility.
  629         (b)2. The number of full-time-equivalent jobs that will be
  630  created by the facility and the total estimated average annual
  631  wages of those jobs or, in the case of privately developed rural
  632  infrastructure, the types of business activities and jobs
  633  stimulated by the investment.
  634         (c)3. The cumulative amount of investment to be dedicated
  635  to the facility within a specified period.
  636         (d)4. A statement of any special impacts the facility is
  637  expected to stimulate in a particular business sector in the
  638  state or regional economy or in the state’s universities and
  639  community colleges.
  640         (e)5. A statement of the role the incentive is expected to
  641  play in the decision of the applicant business to locate or
  642  expand in this state or for the private investor to provide
  643  critical rural infrastructure.
  644         (f)6. A report evaluating the quality and value of the
  645  company submitting a proposal. The report must include:
  646         1.a. A financial analysis of the company, including an
  647  evaluation of the company’s short-term liquidity ratio as
  648  measured by its assets to liabilities liability, the company’s
  649  profitability ratio, and the company’s long-term solvency as
  650  measured by its debt-to-equity ratio;
  651         2.b. The historical market performance of the company;
  652         3.c. A review of any independent evaluations of the
  653  company;
  654         4.d. A review of the latest audit of the company’s
  655  financial statement and the related auditor’s management letter;
  656  and
  657         5.e. A review of any other types of audits that are related
  658  to the internal and management controls of the company.
  659         (5)(c)1. Within 7 business days after evaluating a project,
  660  the department shall recommend to the Governor approval or
  661  disapproval of the a project for receipt of funds from the Quick
  662  Action Closing Fund. In recommending a project, the department
  663  shall include proposed performance conditions that the project
  664  must meet to obtain incentive funds.
  665         (a)2. The Governor may approve projects without consulting
  666  the Legislature for projects requiring less than $2 million in
  667  funding.
  668         (b)3. For projects requiring funding in the amount of $2
  669  million to $5 million, the Governor shall provide a written
  670  description and evaluation of a project recommended for approval
  671  to the chair and vice chair of the Legislative Budget Commission
  672  at least 10 days before prior to giving final approval for the a
  673  project. The recommendation must include proposed performance
  674  conditions that the project must meet in order to obtain funds.
  675         (c)4. If the chair or vice chair of the Legislative Budget
  676  Commission or the President of the Senate or the Speaker of the
  677  House of Representatives timely advises the Executive Office of
  678  the Governor, in writing, that such action or proposed action
  679  exceeds the delegated authority of the Executive Office of the
  680  Governor or is contrary to legislative policy or intent, the
  681  Executive Office of the Governor shall void the release of funds
  682  and instruct the department to immediately change such action or
  683  proposed action until the Legislative Budget Commission or the
  684  Legislature addresses the issue. Notwithstanding such
  685  requirement, any project exceeding $5 million must be approved
  686  by the Legislative Budget Commission before prior to the funds
  687  are being released.
  688         (6)(d) Upon the approval of the Governor, the department
  689  shall issue a letter certifying the applicant as qualified for
  690  an award. The department and the business shall enter into a
  691  contract that sets forth the performance conditions for payment
  692  of moneys from the fund. Such payment may not be made to the
  693  business until the scheduled performance conditions have been
  694  met. The contract must include the total amount of funds
  695  awarded; the performance conditions that must be met to obtain
  696  the award, including, but not limited to, net new employment in
  697  the state, average salary, and total capital investment;
  698  demonstrate a baseline of current service and a measure of
  699  enhanced capability; the methodology for validating performance;
  700  the schedule of payments from the fund; and sanctions for
  701  failure to meet performance conditions. The contract must
  702  provide that payment of moneys from the fund is contingent upon
  703  sufficient appropriation of funds by the Legislature.
  704         (7)(e) The department shall validate contractor performance
  705  and report such validation in the annual incentives report
  706  required under s. 288.907.
  707         (8)(4) Funds appropriated by the Legislature for purposes
  708  of implementing this section shall be placed in reserve and may
  709  only be released pursuant to the legislative consultation and
  710  review requirements set forth in this section.
  711         Section 12. Paragraph (b) of subsection (2), paragraphs (a)
  712  and (d) of subsection (4), and paragraph (b) of subsection (8)
  713  of section 288.1089, Florida Statutes, are amended to read:
  714         288.1089 Innovation Incentive Program.—
  715         (2) As used in this section, the term:
  716         (b) “Average private sector wage” means the statewide
  717  average wage in the private sector or the average of all private
  718  sector wages in the county or in the standard metropolitan area
  719  in which the project is located as determined by the department.
  720         (4) To qualify for review by the department, the applicant
  721  must, at a minimum, establish the following to the satisfaction
  722  of the department:
  723         (a) The jobs created by the project must pay an estimated
  724  annual average wage equaling at least 130 percent of the average
  725  private sector wage in the area. The department may waive this
  726  average wage requirement at the request of Enterprise Florida,
  727  Inc., for a project located in a rural area, a brownfield area,
  728  or an enterprise zone, when the merits of the individual project
  729  or the specific circumstances in the community in relationship
  730  to the project warrant such action. A recommendation for waiver
  731  by Enterprise Florida, Inc., must include a specific
  732  justification for the waiver and be transmitted to the
  733  department in writing. If the department elects to waive the
  734  wage requirement, the waiver must be stated in writing and
  735  explain the reasons for granting the waiver must be explained.
  736         (d) For an alternative and renewable energy project in this
  737  state, the project must:
  738         1. Demonstrate a plan for significant collaboration with an
  739  institution of higher education;
  740         2. Provide the state, at a minimum, a cumulative break-even
  741  economic benefit within a 20-year period;
  742         3. Include matching funds provided by the applicant or
  743  other available sources. The match requirement may be reduced or
  744  waived in rural areas of opportunity or reduced in rural areas,
  745  brownfield areas, and enterprise zones;
  746         4. Be located in this state; and
  747         5. Provide at least 35 direct, new jobs that pay an
  748  estimated annual average wage that equals at least 130 percent
  749  of the average private sector wage in the area.
  750         (8)
  751         (b) Additionally, agreements signed on or after July 1,
  752  2009, must include the following provisions:
  753         1. Notwithstanding subsection (4), a requirement that the
  754  jobs created by the recipient of the incentive funds pay an
  755  annual average wage at least equal to the relevant industry’s
  756  annual average wage or at least 130 percent of the average
  757  private sector wage in the area, whichever is greater.
  758         2. A reinvestment requirement. Each recipient of an award
  759  shall reinvest up to 15 percent of net royalty revenues,
  760  including revenues from spin-off companies and the revenues from
  761  the sale of stock it receives from the licensing or transfer of
  762  inventions, methods, processes, and other patentable discoveries
  763  conceived or reduced to practice using its facilities in Florida
  764  or its Florida-based employees, in whole or in part, and to
  765  which the recipient of the grant becomes entitled during the 20
  766  years following the effective date of its agreement with the
  767  department. Each recipient of an award also shall reinvest up to
  768  15 percent of the gross revenues it receives from naming
  769  opportunities associated with any facility it builds in this
  770  state. Reinvestment payments shall commence no later than 6
  771  months after the recipient of the grant has received the final
  772  disbursement under the contract and shall continue until the
  773  maximum reinvestment, as specified in the contract, has been
  774  paid. Reinvestment payments shall be remitted to the department
  775  for deposit in the Biomedical Research Trust Fund for companies
  776  specializing in biomedicine or life sciences, or in the Economic
  777  Development Trust Fund for companies specializing in fields
  778  other than biomedicine or the life sciences. If these trust
  779  funds no longer exist at the time of the reinvestment, the
  780  state’s share of reinvestment shall be deposited in their
  781  successor trust funds as determined by law. Each recipient of an
  782  award shall annually submit a schedule of the shares of stock
  783  held by it as payment of the royalty required by this paragraph
  784  and report on any trades or activity concerning such stock. Each
  785  recipient’s reinvestment obligations survive the expiration or
  786  termination of its agreement with the state.
  787         3. Requirements for the establishment of internship
  788  programs or other learning opportunities for educators and
  789  secondary, postsecondary, graduate, and doctoral students.
  790         4. A requirement that the recipient submit quarterly
  791  reports and annual reports related to activities and performance
  792  to the department, according to standardized reporting periods.
  793         5. A requirement for an annual accounting to the department
  794  of the expenditure of funds disbursed under this section.
  795         6. A process for amending the agreement.
  796         Section 13. Effective July 1, 2016, subsection (7) of
  797  section 288.11621, Florida Statutes, is amended to read:
  798         288.11621 Spring training baseball franchises.—
  799         (7) STRATEGIC PLANNING.—The department shall request
  800  assistance from the Florida Sports Foundation Enterprise
  801  Florida, Inc., and the Florida Grapefruit League Association to
  802  develop a comprehensive strategic plan to:
  803         (a) Finance spring training facilities.
  804         (b) Monitor and oversee the use of state funds awarded to
  805  applicants.
  806         (c) Identify the financial impact that spring training has
  807  on the state and ways in which to maintain or improve that
  808  impact.
  809         (d) Identify opportunities to develop public-private
  810  partnerships to engage in marketing activities and advertise
  811  spring training baseball.
  812         (e) Identify efforts made by other states to maintain or
  813  develop partnerships with baseball spring training teams.
  814         (f) Develop recommendations for the Legislature to sustain
  815  or improve this state’s spring training tradition.
  816         Section 14. Subsections (1) and (3), paragraph (a) of
  817  subsection (5), paragraph (e) of subsection (7), and subsections
  818  (11) through (14) of section 288.11625, Florida Statutes, are
  819  amended to read:
  820         288.11625 Sports development.—
  821         (1) ADMINISTRATION.—The department shall serve as the state
  822  agency responsible for screening applicants for state funding
  823  under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
  824         (3) PURPOSE.—The purpose of this section is to provide
  825  applicants state funding under s. 212.20(6)(d)6.e. s.
  826  212.20(6)(d)6.f. for the public purpose of constructing,
  827  reconstructing, renovating, or improving a facility.
  828         (5) EVALUATION PROCESS.—
  829         (a) Before recommending an applicant to receive a state
  830  distribution under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f., the
  831  department must verify that:
  832         1. The applicant or beneficiary is responsible for the
  833  construction, reconstruction, renovation, or improvement of a
  834  facility and obtained at least three bids for the project.
  835         2. If the applicant is not a unit of local government, a
  836  unit of local government holds title to the property on which
  837  the facility and project are, or will be, located.
  838         3. If the applicant is a unit of local government in whose
  839  jurisdiction the facility is, or will be, located, the unit of
  840  local government has an exclusive intent agreement to negotiate
  841  in this state with the beneficiary.
  842         4. A unit of local government in whose jurisdiction the
  843  facility is, or will be, located supports the application for
  844  state funds. Such support must be verified by the adoption of a
  845  resolution, after a public hearing, that the project serves a
  846  public purpose.
  847         5. The applicant or beneficiary has not previously
  848  defaulted or failed to meet any statutory requirements of a
  849  previous state-administered sports-related program under s.
  850  288.1162, s. 288.11621, s. 288.11631, or this section.
  851  Additionally, the applicant or beneficiary is not currently
  852  receiving state distributions under s. 212.20 for the facility
  853  that is the subject of the application, unless the applicant
  854  demonstrates that the franchise that applied for a distribution
  855  under s. 212.20 no longer plays at the facility that is the
  856  subject of the application.
  857         6. The applicant or beneficiary has sufficiently
  858  demonstrated a commitment to employ residents of this state,
  859  contract with Florida-based firms, and purchase locally
  860  available building materials to the greatest extent possible.
  861         7. If the applicant is a unit of local government, the
  862  applicant has a certified copy of a signed agreement with a
  863  beneficiary for the use of the facility. If the applicant is a
  864  beneficiary, the beneficiary must enter into an agreement with
  865  the department. The applicant’s or beneficiary’s agreement must
  866  also require the following:
  867         a. The beneficiary must reimburse the state for state funds
  868  that will be distributed if the beneficiary relocates or no
  869  longer occupies or uses the facility as the facility’s primary
  870  tenant before the agreement expires. Reimbursements must be sent
  871  to the Department of Revenue for deposit into the General
  872  Revenue Fund.
  873         b. The beneficiary must pay for signage or advertising
  874  within the facility. The signage or advertising must be placed
  875  in a prominent location as close to the field of play or
  876  competition as is practicable, must be displayed consistent with
  877  signage or advertising in the same location and of like value,
  878  and must feature Florida advertising approved by the Florida
  879  Tourism Industry Marketing Corporation.
  880         8. The project will commence within 12 months after
  881  receiving state funds or did not commence before January 1,
  882  2013.
  883         (7) CONTRACT.—An applicant approved by the Legislature and
  884  certified by the department must enter into a contract with the
  885  department which:
  886         (e) Requires the applicant to reimburse the state by
  887  electing to do one of the following:
  888         1. After all distributions have been made, reimburse at the
  889  end of the contract term any amount by which the total
  890  distributions made under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
  891  exceed actual new incremental state sales taxes generated by
  892  sales at the facility during the contract, plus a 5 percent
  893  penalty on that amount.
  894         2. After the applicant begins to submit the independent
  895  analysis under paragraph (c), reimburse each year any amount by
  896  which the previous year’s annual distribution exceeds 75 percent
  897  of the actual new incremental state sales taxes generated by
  898  sales at the facility.
  899  
  900  Any reimbursement due to the state must be made within 90 days
  901  after the applicable distribution under this paragraph. If the
  902  applicant is unable or unwilling to reimburse the state for such
  903  amount, the department may place a lien on the applicant’s
  904  facility. If the applicant is a municipality or county, it may
  905  reimburse the state from its half-cent sales tax allocation, as
  906  provided in s. 218.64(3). Reimbursements must be sent to the
  907  Department of Revenue for deposit into the General Revenue Fund.
  908         (11) APPLICATION RELATED TO NEW FACILITIES OR PROJECTS
  909  COMMENCED BEFORE JULY 1, 2014.—Notwithstanding paragraph (4)(e),
  910  the Legislative Budget Commission may approve an application for
  911  state funds by an applicant for a new facility or a project
  912  commenced between March 1, 2013, and July 1, 2014. Such an
  913  application may be submitted after May 1, 2014. The department
  914  must review the application and recommend approval to the
  915  Legislature or deny the application. The Legislative Budget
  916  Commission may approve applications on or after January 1, 2015.
  917  The department must certify the applicant within 45 days of
  918  approval by the Legislative Budget Commission. State funds may
  919  not be distributed until the department notifies the Department
  920  of Revenue that the applicant was approved by the Legislative
  921  Budget Commission and certified by the department. An applicant
  922  certified under this subsection is subject to the provisions and
  923  requirements of this section. An applicant that fails to meet
  924  the conditions of this subsection may reapply during future
  925  application periods.
  926         (11)(12) REPAYMENT OF DISTRIBUTIONS.—An applicant that is
  927  certified under this section may be subject to repayment of
  928  distributions upon the occurrence of any of the following:
  929         (a) An applicant’s beneficiary has broken the terms of its
  930  agreement with the applicant and relocated from the facility or
  931  no longer occupies or uses the facility as the facility’s
  932  primary tenant. The beneficiary must reimburse the state for
  933  state funds that will be distributed, plus a 5 percent penalty
  934  on that amount, if the beneficiary relocates before the
  935  agreement expires.
  936         (b) A determination by the department that an applicant has
  937  submitted information or made a representation that is
  938  determined to be false, misleading, deceptive, or otherwise
  939  untrue. The applicant must reimburse the state for state funds
  940  that have been and will be distributed, plus a 5 percent penalty
  941  on that amount, if such determination is made. If the applicant
  942  is a municipality or county, it may reimburse the state from its
  943  half-cent sales tax allocation, as provided in s. 218.64(3).
  944         (c) Repayment of distributions must be sent to the
  945  Department of Revenue for deposit into the General Revenue Fund.
  946         (12)(13) HALTING OF PAYMENTS.—The applicant may request in
  947  writing at least 20 days before the next monthly distribution
  948  that the department halt future payments. The department shall
  949  immediately notify the Department of Revenue to halt future
  950  payments.
  951         (13)(14) RULEMAKING.—The department may adopt rules to
  952  implement this section.
  953         Section 15. Paragraph (c) of subsection (2) and paragraphs
  954  (a), (c), and (d) of subsection (3) of section 288.11631,
  955  Florida Statutes, are amended to read:
  956         288.11631 Retention of Major League Baseball spring
  957  training baseball franchises.—
  958         (2) CERTIFICATION PROCESS.—
  959         (c) Each applicant certified on or after July 1, 2013,
  960  shall enter into an agreement with the department which:
  961         1. Specifies the amount of the state incentive funding to
  962  be distributed. The amount of state incentive funding per
  963  certified applicant may not exceed $20 million. However, if a
  964  certified applicant’s facility is used by more than one spring
  965  training franchise, the maximum amount may not exceed $50
  966  million, and the Department of Revenue shall make distributions
  967  to the applicant pursuant to s. 212.20(6)(d)6.d. s.
  968  212.20(6)(d)6.e.
  969         2. States the criteria that the certified applicant must
  970  meet in order to remain certified. These criteria must include a
  971  provision stating that the spring training franchise must
  972  reimburse the state for any funds received if the franchise does
  973  not comply with the terms of the contract. If bonds were issued
  974  to construct or renovate a facility for a spring training
  975  franchise, the required reimbursement must be equal to the total
  976  amount of state distributions expected to be paid from the date
  977  the franchise violates the agreement with the applicant through
  978  the final maturity of the bonds.
  979         3. States that the certified applicant is subject to
  980  decertification if the certified applicant fails to comply with
  981  this section or the agreement.
  982         4. States that the department may recover state incentive
  983  funds if the certified applicant is decertified.
  984         5. Specifies the information that the certified applicant
  985  must report to the department.
  986         6. Includes any provision deemed prudent by the department.
  987         (3) USE OF FUNDS.—
  988         (a) A certified applicant may use funds provided under s.
  989  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. only to:
  990         1. Serve the public purpose of constructing or renovating a
  991  facility for a spring training franchise.
  992         2. Pay or pledge for the payment of debt service on, or to
  993  fund debt service reserve funds, arbitrage rebate obligations,
  994  or other amounts payable with respect thereto, bonds issued for
  995  the construction or renovation of such facility, or for the
  996  reimbursement of such costs or the refinancing of bonds issued
  997  for such purposes.
  998         (c) The Department of Revenue may not distribute funds
  999  under s. 212.20(6)(d)6.d. s. 212.20(6)(d)6.e. until July 1,
 1000  2016. Further, the Department of Revenue may not distribute
 1001  funds to an applicant certified on or after July 1, 2013, until
 1002  it receives notice from the department that:
 1003         1. The certified applicant has encumbered funds under
 1004  either subparagraph (a)1. or subparagraph (a)2.; and
 1005         2. If applicable, any existing agreement with a spring
 1006  training franchise for the use of a facility has expired.
 1007         (d)1. All certified applicants shall place unexpended state
 1008  funds received pursuant to s. 212.20(6)(d)6.d. s.
 1009  212.20(6)(d)6.e. in a trust fund or separate account for use
 1010  only as authorized in this section.
 1011         2. A certified applicant may request that the department
 1012  notify the Department of Revenue to suspend further
 1013  distributions of state funds made available under s.
 1014  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. for 12 months after
 1015  expiration of an existing agreement with a spring training
 1016  franchise to provide the certified applicant with an opportunity
 1017  to enter into a new agreement with a spring training franchise,
 1018  at which time the distributions shall resume.
 1019         3. The expenditure of state funds distributed to an
 1020  applicant certified after July 1, 2013, must begin within 48
 1021  months after the initial receipt of the state funds. In
 1022  addition, the construction or renovation of a spring training
 1023  facility must be completed within 24 months after the project’s
 1024  commencement.
 1025         Section 16. Section 288.1169, Florida Statutes, is
 1026  repealed.
 1027         Section 17. Effective July 1, 2016, notwithstanding the
 1028  repeal of section 288.1229, Florida Statutes, in s. 485, chapter
 1029  2011-142, Laws of Florida, section 288.1229, Florida Statutes,
 1030  is revived, reenacted, and amended to read:
 1031         288.1229 Promotion and development of sports-related
 1032  industries and amateur athletics; direct-support organization
 1033  established; powers and duties.—
 1034         (1) The Department of Economic Opportunity shall establish
 1035  a direct-support organization known as the Florida Sports
 1036  Foundation. The foundation shall The Office of Tourism, Trade,
 1037  and Economic Development may authorize a direct-support
 1038  organization to assist the department office in:
 1039         (a) The promotion and development of the sports industry
 1040  and related industries for the purpose of improving the economic
 1041  presence of these industries in Florida.
 1042         (b) The promotion of amateur athletic participation for the
 1043  citizens of Florida and the promotion of Florida as a host for
 1044  national and international amateur athletic competitions for the
 1045  purpose of encouraging and increasing the direct and ancillary
 1046  economic benefits of amateur athletic events and competitions.
 1047         (c) The retention of professional sports franchises,
 1048  including the spring training operations of Major League
 1049  Baseball.
 1050         (2) The Florida Sports Foundation To be authorized as a
 1051  direct-support organization, an organization must:
 1052         (a) Be incorporated as a corporation not for profit
 1053  pursuant to chapter 617.
 1054         (b) Be governed by a board of directors, which must consist
 1055  of up to 15 members appointed by the Governor and up to 15
 1056  members appointed by the existing board of directors. In making
 1057  appointments, the board must consider a potential member’s
 1058  background in community service and sports activism in, and
 1059  financial support of, the sports industry, professional sports,
 1060  or organized amateur athletics. Members must be residents of the
 1061  state and highly knowledgeable about or active in professional
 1062  or organized amateur sports. The board must contain
 1063  representatives of all geographical regions of the state and
 1064  must represent ethnic and gender diversity. The terms of office
 1065  of the members shall be 4 years. No member may serve more than
 1066  two consecutive terms. The Governor may remove any member for
 1067  cause and shall fill all vacancies that occur.
 1068         (c) Have as its purpose, as stated in its articles of
 1069  incorporation, to receive, hold, invest, and administer
 1070  property; to raise funds and receive gifts; and to promote and
 1071  develop the sports industry and related industries for the
 1072  purpose of increasing the economic presence of these industries
 1073  in Florida.
 1074         (d) Have a prior determination by the department Office of
 1075  Tourism, Trade, and Economic Development that the organization
 1076  will benefit the department office and act in the best interests
 1077  of the state as a direct-support organization to the department
 1078  office.
 1079         (3) The Florida Sports Foundation shall operate under
 1080  contract with the department. The department shall enter into a
 1081  contract with the foundation by July 1, 2016. The contract must
 1082  provide Office of Tourism, Trade, and Economic Development shall
 1083  contract with the organization and shall include in the contract
 1084  that:
 1085         (a) The department office may review the foundation’s
 1086  organization’s articles of incorporation.
 1087         (b) The foundation organization shall submit an annual
 1088  budget proposal to the department office, on a form provided by
 1089  the department office, in accordance with department office
 1090  procedures for filing budget proposals based upon the
 1091  recommendation of the department office.
 1092         (c) Any funds that the foundation organization holds in
 1093  trust will revert to the state upon the expiration or
 1094  cancellation of the contract.
 1095         (d) The foundation organization is subject to an annual
 1096  financial and performance review by the department office to
 1097  determine whether the foundation organization is complying with
 1098  the terms of the contract and whether it is acting in a manner
 1099  consistent with the goals of the department office and in the
 1100  best interests of the state.
 1101         (e) The fiscal year of the foundation begins organization
 1102  will begin July 1 of each year and ends end June 30 of the next
 1103  ensuing year.
 1104         (4) The department Office of Tourism, Trade, and Economic
 1105  Development may allow the foundation organization to use the
 1106  property, facilities, personnel, and services of the department
 1107  office if the foundation organization provides equal employment
 1108  opportunities to all persons regardless of race, color,
 1109  religion, sex, age, or national origin, subject to the approval
 1110  of the executive director of the department office.
 1111         (5) The foundation organization shall provide for an annual
 1112  financial audit in accordance with s. 215.981.
 1113         (6) The foundation organization is not granted any taxing
 1114  power.
 1115         (7)In exercising the power provided in this section, the
 1116  Office of Tourism, Trade, and Economic Development may authorize
 1117  and contract with the direct-support organization existing on
 1118  June 30, 1996, and authorized by the former Florida Department
 1119  of Commerce to promote sports-related industries. An appointed
 1120  member of the board of directors of such direct-support
 1121  organization as of June 30, 1996, may serve the remainder of his
 1122  or her unexpired term.
 1123         (7)(8) To promote amateur sports and physical fitness, the
 1124  foundation direct-support organization shall:
 1125         (a) Develop, foster, and coordinate services and programs
 1126  for amateur sports for the people of Florida.
 1127         (b) Sponsor amateur sports workshops, clinics, conferences,
 1128  and other similar activities.
 1129         (c) Give recognition to outstanding developments and
 1130  achievements in, and contributions to, amateur sports.
 1131         (d) Encourage, support, and assist local governments and
 1132  communities in the development of or hosting of local amateur
 1133  athletic events and competitions.
 1134         (e) Promote Florida as a host for national and
 1135  international amateur athletic competitions.
 1136         (f) Develop a statewide program of amateur athletic
 1137  competition to be known as the “Sunshine State Games.”
 1138         (g) Continue the successful amateur sports programs
 1139  previously conducted by the Florida Governor’s Council on
 1140  Physical Fitness and Amateur Sports created under former s.
 1141  14.22.
 1142         (h) Encourage and continue the use of volunteers in its
 1143  amateur sports programs to the maximum extent possible.
 1144         (i) Develop, foster, and coordinate services and programs
 1145  designed to encourage the participation of Florida’s youth in
 1146  Olympic sports activities and competitions.
 1147         (j) Foster and coordinate services and programs designed to
 1148  contribute to the physical fitness of the citizens of Florida.
 1149         (8)(9)(a) The Sunshine State Games shall be patterned after
 1150  the Summer Olympics with variations as necessitated by
 1151  availability of facilities, equipment, and expertise. The games
 1152  shall be designed to encourage the participation of athletes
 1153  representing a broad range of age groups, skill levels, and
 1154  Florida communities. Participants shall be residents of this
 1155  state. Regional competitions shall be held throughout the state,
 1156  and the top qualifiers in each sport shall proceed to the final
 1157  competitions to be held at a site in the state with the
 1158  necessary facilities and equipment for conducting the
 1159  competitions.
 1160         (b) The department Executive Office of the Governor is
 1161  authorized to permit the use of property, facilities, and
 1162  personal services of or at any State University System facility
 1163  or institution by the direct-support organization operating the
 1164  Sunshine State Games. For the purposes of this paragraph,
 1165  personal services includes full-time or part-time personnel as
 1166  well as payroll processing.
 1167         Section 18. Section 288.125, Florida Statutes, is amended
 1168  to read:
 1169         288.125 Definition of term “entertainment industry.”—For
 1170  the purposes of ss. 288.1254, 288.1256, 288.1258, 288.913,
 1171  288.914, and 288.915 ss. 288.1251-288.1258, the term
 1172  “entertainment industry” means those persons or entities engaged
 1173  in the operation of motion picture or television studios or
 1174  recording studios; those persons or entities engaged in the
 1175  preproduction, production, or postproduction of motion pictures,
 1176  made-for-television movies, television programming, digital
 1177  media projects, commercial advertising, music videos, or sound
 1178  recordings; and those persons or entities providing products or
 1179  services directly related to the preproduction, production, or
 1180  postproduction of motion pictures, made-for-television movies,
 1181  television programming, digital media projects, commercial
 1182  advertising, music videos, or sound recordings, including, but
 1183  not limited to, the broadcast industry.
 1184         Section 19. Section 288.1251, Florida Statutes, is
 1185  renumbered as section 288.913, Florida Statutes, and amended to
 1186  read:
 1187         288.913 288.1251 Promotion and development of entertainment
 1188  industry; Division Office of Film and Entertainment; creation;
 1189  purpose; powers and duties.—
 1190         (1) CREATION.—
 1191         (a)The Division of Film and Entertainment There is hereby
 1192  created within Enterprise Florida, Inc., the department the
 1193  Office of Film and Entertainment for the purpose of developing,
 1194  recruiting, marketing, promoting, and providing services to the
 1195  state’s entertainment industry. The division shall serve as a
 1196  liaison between the entertainment industry and other state and
 1197  local governmental agencies, local film commissions, and labor
 1198  organizations.
 1199         (2)(b)COMMISSIONER.—The president of Enterprise Florida,
 1200  Inc., shall appoint the film and entertainment commissioner, who
 1201  is subject to confirmation by the Senate, within 90 days after
 1202  the effective date of this act department shall conduct a
 1203  national search for a qualified person to fill the position of
 1204  Commissioner of Film and Entertainment when the position is
 1205  vacant. The executive director of the department has the
 1206  responsibility to hire the film commissioner. The commissioner
 1207  is subject to the requirements of s. 288.901(1)(c).
 1208  Qualifications for the film commissioner include, but are not
 1209  limited to, the following:
 1210         (a)1.At least 5 years’ A working knowledge of and
 1211  experience with the equipment, personnel, financial, and day-to
 1212  day production operations of the industries to be served by the
 1213  division Office of Film and Entertainment;
 1214         (b)2. Marketing and promotion experience related to the
 1215  film and entertainment industries to be served;
 1216         (c)3. Experience working with a variety of individuals
 1217  representing large and small entertainment-related businesses,
 1218  industry associations, local community entertainment industry
 1219  liaisons, and labor organizations; and
 1220         (d)4. Experience working with a variety of state and local
 1221  governmental agencies; and.
 1222         (e)A record of high-level involvement in production deals
 1223  and contacts with industry decisionmakers.
 1224         (3)(2) POWERS AND DUTIES.—
 1225         (a) In the performance of its duties, the Division Office
 1226  of Film and Entertainment, in performance of its duties, shall
 1227  develop and periodically:
 1228         1. In consultation with the Florida Film and Entertainment
 1229  Advisory Council, update a 5-year the strategic plan every 5
 1230  years to guide the activities of the division Office of Film and
 1231  Entertainment in the areas of entertainment industry
 1232  development, marketing, promotion, liaison services, field
 1233  office administration, and information. The plan must shall:
 1234         a. be annual in construction and ongoing in nature.
 1235         1. At a minimum, the plan must address the following:
 1236         a.b.Include recommendations relating to The organizational
 1237  structure of the division, including any field offices outside
 1238  the state office.
 1239         b. The coordination of the division with local or regional
 1240  offices maintained by counties and regions of the state, local
 1241  film commissions, and labor organizations, and the coordination
 1242  of such entities with each other to facilitate a working
 1243  relationship.
 1244         c.Strategies to identify, solicit, and recruit
 1245  entertainment production opportunities for the state, including
 1246  implementation of programs for rural and urban areas designed to
 1247  develop and promote the state’s entertainment industry.
 1248         d.c.Include An annual budget projection for the division
 1249  office for each year of the plan.
 1250         d. Include an operational model for the office to use in
 1251  implementing programs for rural and urban areas designed to:
 1252         (I) develop and promote the state’s entertainment industry.
 1253         (II) Have the office serve as a liaison between the
 1254  entertainment industry and other state and local governmental
 1255  agencies, local film commissions, and labor organizations.
 1256         (III) Gather statistical information related to the state’s
 1257  entertainment industry.
 1258         e.(IV)Provision of Provide information and service to
 1259  businesses, communities, organizations, and individuals engaged
 1260  in entertainment industry activities.
 1261         (V) Administer field offices outside the state and
 1262  coordinate with regional offices maintained by counties and
 1263  regions of the state, as described in sub-sub-subparagraph (II),
 1264  as necessary.
 1265         f.e.Include Performance standards and measurable outcomes
 1266  for the programs to be implemented by the division office.
 1267         2. The plan shall be annually reviewed and approved by the
 1268  board of directors of Enterprise Florida, Inc.
 1269         f. Include an assessment of, and make recommendations on,
 1270  the feasibility of creating an alternative public-private
 1271  partnership for the purpose of contracting with such a
 1272  partnership for the administration of the state’s entertainment
 1273  industry promotion, development, marketing, and service
 1274  programs.
 1275         2. Develop, market, and facilitate a working relationship
 1276  between state agencies and local governments in cooperation with
 1277  local film commission offices for out-of-state and indigenous
 1278  entertainment industry production entities.
 1279         3. Implement a structured methodology prescribed for
 1280  coordinating activities of local offices with each other and the
 1281  commissioner’s office.
 1282         (b) The division shall also:
 1283         1.4. Represent the state’s indigenous entertainment
 1284  industry to key decisionmakers within the national and
 1285  international entertainment industry, and to state and local
 1286  officials.
 1287         2.5. Prepare an inventory and analysis of the state’s
 1288  entertainment industry, including, but not limited to,
 1289  information on crew, related businesses, support services, job
 1290  creation, talent, and economic impact and coordinate with local
 1291  offices to develop an information tool for common use.
 1292         3.6. Identify, solicit, and recruit entertainment
 1293  production opportunities for the state.
 1294         4.7. Assist rural communities and other small communities
 1295  in the state in developing the expertise and capacity necessary
 1296  for such communities to develop, market, promote, and provide
 1297  services to the state’s entertainment industry.
 1298         (c)(b) The division Office of Film and Entertainment, in
 1299  the performance of its duties, may:
 1300         1. Conduct or contract for specific promotion and marketing
 1301  functions, including, but not limited to, production of a
 1302  statewide directory, production and maintenance of a an Internet
 1303  website, establishment and maintenance of a toll-free telephone
 1304  number, organization of trade show participation, and
 1305  appropriate cooperative marketing opportunities.
 1306         2. Conduct its affairs, carry on its operations, establish
 1307  offices, and exercise the powers granted by this act in any
 1308  state, territory, district, or possession of the United States.
 1309         3. Carry out any program of information, special events, or
 1310  publicity designed to attract the entertainment industry to
 1311  Florida.
 1312         4. Develop relationships and leverage resources with other
 1313  public and private organizations or groups in their efforts to
 1314  publicize to the entertainment industry in this state, other
 1315  states, and other countries the depth of Florida’s entertainment
 1316  industry talent, crew, production companies, production
 1317  equipment resources, related businesses, and support services,
 1318  including the establishment of and expenditure for a program of
 1319  cooperative advertising with these public and private
 1320  organizations and groups in accordance with the provisions of
 1321  chapter 120.
 1322         5. Provide and arrange for reasonable and necessary
 1323  promotional items and services for such persons as the division
 1324  office deems proper in connection with the performance of the
 1325  promotional and other duties of the division office.
 1326         6. Prepare an annual economic impact analysis on
 1327  entertainment industry-related activities in the state.
 1328         7. Request or accept any grant, payment, or gift of funds
 1329  or property made by this state, the United States, or any
 1330  department or agency thereof, or by any individual, firm,
 1331  corporation, municipality, county, or organization, for any or
 1332  all of the purposes of the division’s Office of Film and
 1333  Entertainment’s 5-year strategic plan or those permitted
 1334  activities authorized by enumerated in this paragraph. Such
 1335  funds shall be deposited in a separate account with Enterprise
 1336  Florida, Inc., the Grants and Donations Trust Fund of the
 1337  Executive Office of the Governor for use by the division Office
 1338  of Film and Entertainment in carrying out its responsibilities
 1339  and duties as delineated in law. The division office may expend
 1340  such funds in accordance with the terms and conditions of any
 1341  such grant, payment, or gift in the pursuit of its
 1342  administration or in support of fulfilling its duties and
 1343  responsibilities. The division office shall separately account
 1344  for the public funds and the private funds deposited into the
 1345  account trust fund.
 1346         Section 20. Section 288.1252, Florida Statutes, is
 1347  renumbered as section 288.914, Florida Statutes, and amended to
 1348  read:
 1349         288.914 288.1252 Florida Film and Entertainment Advisory
 1350  Council; creation; purpose; membership; powers and duties.—
 1351         (1) CREATION.—There is created within the department, for
 1352  administrative purposes only, the Florida Film and Entertainment
 1353  Advisory Council.
 1354         (1)(2)CREATION AND PURPOSE.—The Florida Film and
 1355  Entertainment Advisory Council is created purpose of the Council
 1356  is to serve as an advisory body to the Division of Film and
 1357  Entertainment within Enterprise Florida, Inc., and department
 1358  and to the Office of Film and Entertainment to provide these
 1359  offices with industry insight and expertise related to
 1360  developing, marketing, and promoting, and providing service to
 1361  the state’s entertainment industry.
 1362         (2)(3) MEMBERSHIP.—
 1363         (a) The council shall consist of 11 17 members, 5 7 to be
 1364  appointed by the Governor, 3 5 to be appointed by the President
 1365  of the Senate, and 3 5 to be appointed by the Speaker of the
 1366  House of Representatives.
 1367         (b) When making appointments to the council, the Governor,
 1368  the President of the Senate, and the Speaker of the House of
 1369  Representatives shall appoint persons who are residents of the
 1370  state and who are highly knowledgeable of, active in, and
 1371  recognized as leaders in Florida’s motion picture, television,
 1372  video, sound recording, or other entertainment industries. These
 1373  persons must shall include, but need not be limited to,
 1374  representatives of local film commissions, representatives of
 1375  entertainment associations, a representative of the broadcast
 1376  industry, representatives of labor organizations in the
 1377  entertainment industry, and board chairs, presidents, chief
 1378  executive officers, chief operating officers, or persons of
 1379  comparable executive position or stature of leading or otherwise
 1380  important entertainment industry businesses and offices. Council
 1381  members must shall be appointed in such a manner as to equitably
 1382  represent the broadest spectrum of the entertainment industry
 1383  and geographic areas of the state.
 1384         (c) Council members shall serve for 4-year terms. A council
 1385  member serving as of July 1, 2016, may serve the remainder of
 1386  his or her term, but upon the conclusion of the term or upon
 1387  vacancy, the appointment must be made in accordance with this
 1388  section.
 1389         (d) Subsequent appointments shall be made by the official
 1390  who appointed the council member whose expired term is to be
 1391  filled.
 1392         (e) In addition to the 11 17 appointed members of the
 1393  council, 1 representative from each of Enterprise Florida, Inc.,
 1394  CareerSource Florida, Inc., and VISIT Florida shall serve as ex
 1395  officio, nonvoting members of the council.
 1396         (f) Absence from three consecutive meetings shall result in
 1397  automatic removal from the council.
 1398         (g) A vacancy on the council shall be filled for the
 1399  remainder of the unexpired term by the official who appointed
 1400  the vacating member.
 1401         (h) No more than one member of the council may be an
 1402  employee of any one company, organization, or association.
 1403         (i) Any member shall be eligible for reappointment but may
 1404  not serve more than two consecutive terms.
 1405         (3)(4) MEETINGS; ORGANIZATION.—
 1406         (a) The council shall meet at least no less frequently than
 1407  once each quarter of the calendar year, and but may meet more
 1408  often as determined necessary set by the council.
 1409         (b) The council shall annually elect from its appointed
 1410  membership one member to serve as chair of the council and one
 1411  member to serve as vice chair. The Division Office of Film and
 1412  Entertainment shall provide staff assistance to the council,
 1413  which must shall include, but need not be limited to, keeping
 1414  records of the proceedings of the council, and serving as
 1415  custodian of all books, documents, and papers filed with the
 1416  council.
 1417         (c) A majority of the members of the council constitutes
 1418  shall constitute a quorum.
 1419         (d) Members of the council shall serve without
 1420  compensation, but are shall be entitled to reimbursement for per
 1421  diem and travel expenses in accordance with s. 112.061 while in
 1422  performance of their duties.
 1423         (4)(5) POWERS AND DUTIES.—The Florida Film and
 1424  Entertainment Advisory Council has shall have all the power
 1425  powers necessary or convenient to carry out and effectuate the
 1426  purposes and provisions of this act, including, but not limited
 1427  to, the power to:
 1428         (a) Adopt bylaws for the governance of its affairs and the
 1429  conduct of its business.
 1430         (b) Advise the Division and consult with the Office of Film
 1431  and Entertainment on the content, development, and
 1432  implementation of the division’s 5-year strategic plan to guide
 1433  the activities of the office.
 1434         (c) Review the Commissioner of Film and Entertainment’s
 1435  administration of the programs related to the strategic plan,
 1436  and Advise the Division of Film and Entertainment commissioner
 1437  on the division’s programs and any changes that might be made to
 1438  better meet the strategic plan.
 1439         (d) Consider and study the needs of the entertainment
 1440  industry for the purpose of advising the Division of Film and
 1441  Entertainment film commissioner and the department.
 1442         (e) Identify and make recommendations on state agency and
 1443  local government actions that may have an impact on the
 1444  entertainment industry or that may appear to industry
 1445  representatives as an official state or local actions action
 1446  affecting production in the state, and advise the Division of
 1447  Film and Entertainment of such actions.
 1448         (f) Consider all matters submitted to it by the Division of
 1449  Film and Entertainment film commissioner and the department.
 1450         (g) Advise and consult with the film commissioner and the
 1451  department, at their request or upon its own initiative,
 1452  regarding the promulgation, administration, and enforcement of
 1453  all laws and rules relating to the entertainment industry.
 1454         (g)(h) Suggest policies and practices for the conduct of
 1455  business by the Office of Film and Entertainment or by the
 1456  department that will improve interaction with internal
 1457  operations affecting the entertainment industry and will enhance
 1458  related state the economic development initiatives of the state
 1459  for the industry.
 1460         (i) Appear on its own behalf before boards, commissions,
 1461  departments, or other agencies of municipal, county, or state
 1462  government, or the Federal Government.
 1463         Section 21. Section 288.1253, Florida Statutes, is
 1464  renumbered as section 288.915, Florida Statutes, and amended to
 1465  read:
 1466         288.915 288.1253 Travel and entertainment expenses.—
 1467         (1) As used in this section, the term “travel expenses”
 1468  means the actual, necessary, and reasonable costs of
 1469  transportation, meals, lodging, and incidental expenses normally
 1470  incurred by an employee of the Division Office of Film and
 1471  Entertainment within Enterprise Florida, Inc., as which costs
 1472  are defined and prescribed by rules adopted by the department
 1473  rule, subject to approval by the Chief Financial Officer.
 1474         (2) Notwithstanding the provisions of s. 112.061, the
 1475  department shall adopt rules by which the Division of Film and
 1476  Entertainment it may make expenditures by reimbursement to: the
 1477  Governor, the Lieutenant Governor, security staff of the
 1478  Governor or Lieutenant Governor, the Commissioner of Film and
 1479  Entertainment, or staff of the Division Office of Film and
 1480  Entertainment for travel expenses or entertainment expenses
 1481  incurred by such individuals solely and exclusively in
 1482  connection with the performance of the statutory duties of the
 1483  division Office of Film and Entertainment. The rules are subject
 1484  to approval by the Chief Financial Officer before adoption. The
 1485  rules shall require the submission of paid receipts, or other
 1486  proof of expenditure prescribed by the Chief Financial Officer,
 1487  with any claim for reimbursement.
 1488         (3) The Division Office of Film and Entertainment shall
 1489  include in the annual report for the entertainment industry
 1490  financial incentive program required under s. 288.1256(10) s.
 1491  288.1254(10) a report of the division’s office’s expenditures
 1492  for the previous fiscal year. The report must consist of a
 1493  summary of all travel, entertainment, and incidental expenses
 1494  incurred within the United States and all travel, entertainment,
 1495  and incidental expenses incurred outside the United States, as
 1496  well as a summary of all successful projects that developed from
 1497  such travel.
 1498         (4) The Division Office of Film and Entertainment and its
 1499  employees and representatives, when authorized, may accept and
 1500  use complimentary travel, accommodations, meeting space, meals,
 1501  equipment, transportation, and any other goods or services
 1502  necessary for or beneficial to the performance of the division’s
 1503  office’s duties and purposes, so long as such acceptance or use
 1504  is not in conflict with part III of chapter 112. The department
 1505  shall, by rule, develop internal controls to ensure that such
 1506  goods or services accepted or used pursuant to this subsection
 1507  are limited to those that will assist solely and exclusively in
 1508  the furtherance of the division’s office’s goals and are in
 1509  compliance with part III of chapter 112. Notwithstanding this
 1510  subsection, the division and its employees and representatives
 1511  may not accept any complimentary travel, accommodations, meeting
 1512  space, meals, equipment, transportation, or other goods or
 1513  services from an entity or a party, including an employee, a
 1514  designee, or a representative of such entity or party, which has
 1515  received, has applied to receive, or anticipates that it will
 1516  receive through an application, funds under s. 288.1256. If the
 1517  division or its employee or representative accepts such goods or
 1518  services, the division or its employee or representative is
 1519  subject to the penalties provided in s. 112.317.
 1520         (5) A Any claim submitted under this section is not
 1521  required to be sworn to before a notary public or other officer
 1522  authorized to administer oaths, but a any claim authorized or
 1523  required to be made under any provision of this section shall
 1524  contain a statement that the expenses were actually incurred as
 1525  necessary travel or entertainment expenses in the performance of
 1526  official duties of the Division Office of Film and Entertainment
 1527  and shall be verified by written declaration that it is true and
 1528  correct as to every material matter. A Any person who willfully
 1529  makes and subscribes to a any claim that which he or she does
 1530  not believe to be true and correct as to every material matter
 1531  or who willfully aids or assists in, procures, or counsels or
 1532  advises with respect to, the preparation or presentation of a
 1533  claim pursuant to this section which that is fraudulent or false
 1534  as to any material matter, whether such falsity or fraud is with
 1535  the knowledge or consent of the person authorized or required to
 1536  present the claim, commits a misdemeanor of the second degree,
 1537  punishable as provided in s. 775.082 or s. 775.083. Whoever
 1538  receives a reimbursement by means of a false claim is civilly
 1539  liable, in the amount of the overpayment, for the reimbursement
 1540  of the public fund from which the claim was paid.
 1541         Section 22. Paragraph (a) of subsection (5), paragraph (c)
 1542  of subsection (9), and subsections (10) and (11) of section
 1543  288.1254, Florida Statutes, are amended to read:
 1544         288.1254 Entertainment industry financial incentive
 1545  program.—
 1546         (5) TRANSFER OF TAX CREDITS.—
 1547         (a) Authorization.—Upon application to the Office of Film
 1548  and Entertainment and approval by the department, a certified
 1549  production company, or a partner or member that has received a
 1550  distribution under paragraph (4)(g), may elect to transfer, in
 1551  whole or in part, any unused credit amount granted under this
 1552  section. An election to transfer any unused tax credit amount
 1553  under chapter 212 or chapter 220 must be made no later than 5
 1554  years after the date the credit is awarded, after which period
 1555  the credit expires and may not be used. The department shall
 1556  notify the Department of Revenue of the election and transfer.
 1557         (9) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX
 1558  CREDITS; FRAUDULENT CLAIMS.—
 1559         (c) Forfeiture of tax credits.—A determination by the
 1560  Department of Revenue, as a result of an audit pursuant to
 1561  paragraph (a) or from information received from the department
 1562  Office of Film and Entertainment, that an applicant received tax
 1563  credits pursuant to this section to which the applicant was not
 1564  entitled is grounds for forfeiture of previously claimed and
 1565  received tax credits. The applicant is responsible for returning
 1566  forfeited tax credits to the Department of Revenue, and such
 1567  funds shall be paid into the General Revenue Fund of the state.
 1568  Tax credits purchased in good faith are not subject to
 1569  forfeiture unless the transferee submitted fraudulent
 1570  information in the purchase or failed to meet the requirements
 1571  in subsection (5).
 1572         (10) ANNUAL REPORT.—Each November 1, the department Office
 1573  of Film and Entertainment shall submit an annual report for the
 1574  previous fiscal year to the Governor, the President of the
 1575  Senate, and the Speaker of the House of Representatives which
 1576  outlines the incentive program’s return on investment and
 1577  economic benefits to the state. The report must also include an
 1578  estimate of the full-time equivalent positions created by each
 1579  production that received tax credits under this section and
 1580  information relating to the distribution of productions
 1581  receiving credits by geographic region and type of production.
 1582  The report must also include the expenditures report required
 1583  under s. 288.915(3) s. 288.1253(3) and the information
 1584  describing the relationship between tax exemptions and
 1585  incentives to industry growth required under s. 288.1258(5).
 1586         (11) REPEAL.—This section is repealed April 1, 2016 July 1,
 1587  2016, except that:
 1588         (a) Tax credits certified under paragraph (3)(d) before
 1589  April 1, 2016 July 1, 2016, may not be awarded under paragraph
 1590  (3)(f) on or after April 1, 2016, and the Department of Revenue
 1591  shall deny any credit claimed on a tax return when that credit
 1592  was awarded under paragraph (3)(f) on or after April 1, 2016
 1593  July 1, 2016, if the other requirements of this section are met.
 1594         (b) Tax credits carried forward under paragraph (4)(e)
 1595  remain valid for the period specified.
 1596         (c) Subsections (5), (8), and (9) shall remain in effect
 1597  until July 1, 2021.
 1598         Section 23. Section 288.1256, Florida Statutes, is created
 1599  to read:
 1600         288.1256 Entertainment Action Fund.—
 1601         (1) The Entertainment Action Fund is created within the
 1602  department in order to respond to extraordinary opportunities
 1603  and to compete effectively with other states to attract and
 1604  retain production companies and to provide favorable conditions
 1605  for the growth of the entertainment industry in this state.
 1606         (2) As used in this section, the term:
 1607         (a) “Division” means the Division of Film and Entertainment
 1608  within Enterprise Florida, Inc.
 1609         (b)“Principal photography” means the filming of major or
 1610  significant components of a project which involve lead actors.
 1611         (c) “Production” means a theatrical, direct-to-video, or
 1612  direct-to-Internet motion picture; a made-for-television motion
 1613  picture; visual effects or digital animation sequences produced
 1614  in conjunction with a motion picture; a commercial; a music
 1615  video; an industrial or educational film; an infomercial; a
 1616  documentary film; a television pilot program; a presentation for
 1617  a television pilot program; a television series, including, but
 1618  not limited to, a drama, a reality show, a comedy, a soap opera,
 1619  a telenovela, a game show, an awards show, or a miniseries
 1620  production; a direct-to-Internet television series; or a digital
 1621  media project by the entertainment industry. One season of a
 1622  television series is considered one production. The term does
 1623  not include a weather or market program; a sporting event or a
 1624  sporting event broadcast; a gala; a production that solicits
 1625  funds; a home shopping program; a political program; a political
 1626  documentary; political advertising; a gambling-related project
 1627  or production; a concert production; a local, a regional, or an
 1628  Internet-distributed-only news show or current-events show; a
 1629  sports news or a sports recap show; a pornographic production;
 1630  or any production deemed obscene under chapter 847. A production
 1631  may be produced on or by film, tape, or otherwise by means of a
 1632  motion picture camera; an electronic camera or device; a tape
 1633  device; a computer; any combination of the foregoing; or any
 1634  other means, method, or device.
 1635         (d) “Production company” means a corporation, limited
 1636  liability company, partnership, or other legal entity engaged in
 1637  one or more productions in this state.
 1638         (e) “Production expenditures” means the costs of tangible
 1639  and intangible property used for, and services performed
 1640  primarily and customarily in, production, including
 1641  preproduction and postproduction, but excluding costs for
 1642  development, marketing, and distribution. The term includes, but
 1643  is not limited to:
 1644         1. Wages, salaries, or other compensation paid to legal
 1645  residents of this state, including amounts paid through payroll
 1646  service companies, for technical and production crews,
 1647  directors, producers, and performers.
 1648         2. Net expenditures for sound stages, backlots, production
 1649  editing, digital effects, sound recordings, sets, and set
 1650  construction. As used in this paragraph, the term “net
 1651  expenditures” means the actual amount of money a project spent
 1652  for equipment or other tangible personal property, after
 1653  subtracting any consideration received for reselling or
 1654  transferring the item after the production ends, if applicable.
 1655         3. Net expenditures for rental equipment, including, but
 1656  not limited to, cameras and grip or electrical equipment.
 1657         4. Up to $300,000 of the costs of newly purchased computer
 1658  software and hardware unique to the project, including servers,
 1659  data processing, and visualization technologies, which are
 1660  located in and used exclusively in this state for the production
 1661  of digital media.
 1662         5. Expenditures for meals, travel, and accommodations.
 1663         (f) “Project” means a production in this state meeting the
 1664  requirements of this section. The term does not include a
 1665  production:
 1666         1. In which less than 70 percent of the positions that make
 1667  up its production cast and below-the-line production crew are
 1668  filled by legal residents of this state, whose residency is
 1669  demonstrated by a valid Florida driver license or other state
 1670  issued identification confirming residency, or students enrolled
 1671  full-time in an entertainment-related course of study at an
 1672  institution of higher education in this state; or
 1673         2. That contains obscene content as defined in s.
 1674  847.001(10).
 1675         (g) “Qualified expenditures” means production expenditures
 1676  incurred in this state by a production company for:
 1677         1. Goods purchased or leased from, or services, including,
 1678  but not limited to, insurance costs and bonding, payroll
 1679  services, and legal fees, which are provided by a vendor or
 1680  supplier in this state which is registered with the Department
 1681  of State or the Department of Revenue, has a physical location
 1682  in this state, and employs one or more legal residents of this
 1683  state. This does not include rebilled goods or services provided
 1684  by an in-state company from out-of-state vendors or suppliers.
 1685  If services provided by the vendor or supplier include personal
 1686  services or labor, only personal services or labor provided by
 1687  residents of this state, evidenced by the required documentation
 1688  of residency in this state, qualify.
 1689         2. Payments to legal residents of this state in the form of
 1690  salary, wages, or other compensation up to a maximum of $400,000
 1691  per resident. A completed declaration of residency in this state
 1692  must accompany the documentation submitted to the department for
 1693  reimbursement.
 1694  
 1695  For a project involving an event, such as an awards show, the
 1696  term does not include expenditures solely associated with the
 1697  event itself and not directly required by the production. The
 1698  term does not include expenditures incurred before the agreement
 1699  is signed. The production company may not include in the
 1700  calculation for qualified expenditures the original purchase
 1701  price for equipment or other tangible property that is later
 1702  sold or transferred by the production company for consideration.
 1703  In such cases, the qualified expenditure is the net of the
 1704  original purchase price minus the consideration received upon
 1705  sale or transfer.
 1706         (h)“Underutilized county” means a county in which less
 1707  than $500,000 in qualified expenditures were made in the last 2
 1708  fiscal years.
 1709         (3) A production company may apply for funds from the
 1710  Entertainment Action Fund for a production or successive seasons
 1711  of a production. The division shall review and evaluate
 1712  applications to determine the eligibility of each project
 1713  consistent with the requirements of this section. The division
 1714  shall leverage funds to select projects that maximize the return
 1715  to the state. The division must accept applications for at least
 1716  3 months, and shall provide public notice of the application
 1717  period. The division may allow multiple, nonoverlapping
 1718  application periods in a fiscal year subject to the availability
 1719  of funds. The division shall review and evaluate applications
 1720  timely received during the application period to identify any
 1721  competitive projects to recommend for approval as provided in
 1722  this section. The division may determine that no applications
 1723  were submitted which meet the requirements of this section and
 1724  maximize the return to the state.
 1725         (4) The division, in its review and evaluation of
 1726  applications, must consider the following criteria, which are
 1727  listed in order of priority, with the highest priority given to
 1728  paragraph (a):
 1729         (a) The number of state residents who will be employed in
 1730  full-time equivalent and part-time positions related to the
 1731  project, the duration of such employment, and the average wages
 1732  paid to such residents. Preference shall be given to a project
 1733  that expects to pay higher than the statewide average wage.
 1734         (b) The amount of qualified and nonqualified expenditures
 1735  that will be made in this state.
 1736         (c) Planned or executed contracts with production
 1737  facilities or soundstages in this state and the percentage of
 1738  principal photography or production activity that will occur at
 1739  each location.
 1740         (d) Planned preproduction and postproduction to occur in
 1741  this state.
 1742         (e) The amount of capital investment, especially fixed
 1743  capital investment, to be made directly by the production
 1744  company in this state related to the project and the amount of
 1745  any other capital investment to be made in this state related to
 1746  the project.
 1747         (f) The duration of the project in this state.
 1748         (g) The amount and duration of principal photography or
 1749  production activity that will occur in an underutilized county.
 1750         (h) The extent to which the production company will promote
 1751  Florida, including the production of marketing materials
 1752  promoting this state as a tourist destination or a film and
 1753  entertainment production destination; placement of state agency
 1754  logos in the production and credits; authorized use of
 1755  production assets, characters, and themes by this state;
 1756  promotional videos for this state included on optical disc
 1757  formats; and other marketing integration.
 1758         (i) The employment of students enrolled full-time in an
 1759  entertainment-related course of study at an institution of
 1760  higher education in this state or of graduates from such an
 1761  institution within 12 months after graduation.
 1762         (j) Plans to work with entertainment industry-related
 1763  courses of study at an institution of higher education in this
 1764  state.
 1765         (k) Local support and any local financial commitment for
 1766  the project.
 1767         (l)The project is about this state or shows this state in
 1768  a positive light.
 1769         (m) A review of the production company’s past activities in
 1770  this state or other states.
 1771         (n) The length of time the production company has made
 1772  productions in this state, the number of productions the
 1773  production company has made in this state, and the production
 1774  company’s overall commitment to this state. This includes a
 1775  production company that is based in this state.
 1776         (o) Expected contributions to this state’s economy,
 1777  consistent with the state strategic economic development plan
 1778  prepared by the department.
 1779         (p) The expected effect of the award on the viability of
 1780  the project and the probability that the project would be
 1781  undertaken in this state if funds are granted to the production
 1782  company.
 1783         (5) A production company must have financing in place for a
 1784  project before it applies for funds under this section.
 1785         (6) The department shall prescribe a form upon which an
 1786  application must be made to the division. At a minimum, the
 1787  application must include:
 1788         (a) The applicant’s federal employer identification number,
 1789  reemployment assistance account number, and state sales tax
 1790  registration number, as applicable. If such numbers are not
 1791  available at the time of application, they must be submitted to
 1792  the department in writing before the disbursement of any
 1793  payments.
 1794         (b) The signature of the applicant.
 1795         (c) A detailed budget of planned qualified and nonqualified
 1796  expenditures in this state.
 1797         (d) The type and amount of capital investment that will be
 1798  made in this state.
 1799         (e) The locations in this state where the project will
 1800  occur.
 1801         (f) The anticipated commencement date and duration of the
 1802  project.
 1803         (g) The proposed number of state residents and nonstate
 1804  residents who will be employed in full-time equivalent and part
 1805  time positions related to the project and wages paid to such
 1806  persons.
 1807         (h) The total number of full-time equivalent employees
 1808  employed by the production company in this state, if applicable.
 1809         (i) Proof of financing for the project.
 1810         (j)The amount of promotion of Florida which the production
 1811  company will provide for the state.
 1812         (k)An attestation verifying that the information provided
 1813  on the application is true and accurate.
 1814         (l) Any additional information requested by the department
 1815  or division.
 1816         (7) The division and department must make a recommendation
 1817  to the Governor to approve or deny an award within 7 days after
 1818  completion of the review and evaluation. An award of funds may
 1819  constitute up to 30 percent of qualified expenditures in this
 1820  state and may not fund wages paid to nonresidents. The division
 1821  may recommend an award of funds that is less than 30 percent of
 1822  qualified expenditures in this state. A production must start
 1823  within 1 year after the date the project is approved by the
 1824  Governor. The recommendation must include the performance
 1825  conditions that the project must meet to obtain funds.
 1826         (a) The Governor may approve projects without consulting
 1827  the Legislature for projects requiring less than $2 million in
 1828  funding.
 1829         (b) For projects requiring funding of at least $2 million
 1830  but not more than $5 million, the Governor must provide a
 1831  written description and evaluation of a project recommended for
 1832  approval to the chair and vice chair of the Legislative Budget
 1833  Commission at least 10 days before giving final approval for the
 1834  project. The recommendation must include the performance
 1835  conditions that the project must meet in order to obtain funds.
 1836         (c) If the chair or vice chair of the Legislative Budget
 1837  Commission, the President of the Senate, or the Speaker of the
 1838  House of Representatives timely advises the Executive Office of
 1839  the Governor, in writing, that an action or a proposed action
 1840  exceeds the delegated authority of the Executive Office of the
 1841  Governor or is contrary to legislative policy or intent, the
 1842  Executive Office of the Governor shall void the release of funds
 1843  and instruct the department to immediately change such action or
 1844  proposed action until the Legislative Budget Commission or the
 1845  Legislature addresses the issue.
 1846         (d) A project requiring more than $5 million in funding
 1847  must be approved by the Legislative Budget Commission before the
 1848  funds are released.
 1849         (8) Upon the approval of the Governor, the department and
 1850  the production company shall enter into an agreement that
 1851  specifies, at a minimum:
 1852         (a) The total amount of funds awarded and the schedule of
 1853  payment.
 1854         (b) The performance conditions the production company must
 1855  meet to obtain payment of moneys from the fund. Performance
 1856  conditions must include the criteria considered in the review
 1857  and evaluation of the application. Performance conditions must
 1858  relate to activity that occurs in this state.
 1859         (c) The methodology for validating performance and the date
 1860  by which the production company must submit proof of performance
 1861  to the department.
 1862         (d) That the department may review and verify any records
 1863  of the production company to ascertain whether that company is
 1864  in compliance with this section and the agreement.
 1865         (e) Sanctions for failure to meet performance conditions.
 1866         (f) That payment of moneys from the fund is contingent upon
 1867  sufficient appropriation of funds by the Legislature.
 1868         (9) The agreement must be finalized and signed by an
 1869  authorized officer of the production company within 90 days
 1870  after the Governor’s approval. A production company that
 1871  receives funds under this section may not receive benefits under
 1872  s. 288.1258 for the same production.
 1873         (10) The department shall validate contractor performance
 1874  and report such validation in an annual report. Each November 1,
 1875  the department and the division shall submit an annual report
 1876  for the previous fiscal year to the Governor, the President of
 1877  the Senate, and the Speaker of the House of Representatives
 1878  which outlines the program’s return on investment and economic
 1879  benefits to the state. The report must also include an estimate
 1880  of the full-time equivalent positions created by each production
 1881  that received a grant under this section and information
 1882  relating to the distribution of productions receiving credits by
 1883  geographic region and type of production. In addition, the
 1884  report must include the expenditures report required under s.
 1885  288.915, the information describing the relationship between tax
 1886  exemptions and incentives to industry growth required under s.
 1887  288.1258(5), and program performance information required under
 1888  this section.
 1889         (11) The department may not approve awards in excess of the
 1890  amount appropriated for a fiscal year. The department must
 1891  maintain a schedule of funds to be paid from the appropriation
 1892  for the fiscal year that begins on July 1. For the first 6
 1893  months of each fiscal year, the department shall set aside 50
 1894  percent of the amount appropriated for the fund by the
 1895  Legislature. At the end of the 6-month period, these funds are
 1896  available to provide funding under this section for applications
 1897  submitted on or after January 1. The department or division may
 1898  not accept any applications or conditionally commit funds or
 1899  grant priority to a production company if funds are not
 1900  available in the current period.
 1901         (12) A production company that submits fraudulent
 1902  information under this section is liable for reimbursement of
 1903  the reasonable costs and fees associated with the review,
 1904  processing, investigation, and prosecution of the fraudulent
 1905  claim. A production company that receives a payment under this
 1906  section through a claim that is fraudulent is liable for
 1907  reimbursement of the payment amount, plus a penalty in an amount
 1908  double the payment amount. The penalty is in addition to any
 1909  criminal penalty for which the production company is liable for
 1910  the same acts. The production company is also liable for costs
 1911  and fees incurred by the state in investigating and prosecuting
 1912  the fraudulent claim.
 1913         (13) The department or division may not waive any provision
 1914  or provide an extension of time to meet any requirement of this
 1915  section.
 1916         (14) This section expires on July 1, 2026. An agreement in
 1917  existence on that date shall continue in effect in accordance
 1918  with its terms.
 1919         Section 24. Section 288.1258, Florida Statutes, is amended
 1920  to read:
 1921         288.1258 Entertainment industry qualified production
 1922  companies; application procedure; categories; duties of the
 1923  Department of Revenue; records and reports.—
 1924         (1) PRODUCTION COMPANIES AUTHORIZED TO APPLY.—
 1925         (a) Any production company engaged in this state in the
 1926  production of motion pictures, made-for-TV motion pictures,
 1927  television series, commercial advertising, music videos, or
 1928  sound recordings may submit an application for exemptions under
 1929  ss. 212.031, 212.06, and 212.08 to the Department of Revenue to
 1930  be approved by the Department of Economic Opportunity Office of
 1931  Film and Entertainment as a qualified production company for the
 1932  purpose of receiving a sales and use tax certificate of
 1933  exemption from the Department of Revenue to exempt purchases on
 1934  or after the date that the completed application is filed with
 1935  the Department of Revenue.
 1936         (b) As used in For the purposes of this section, the term
 1937  “qualified production company” means any production company that
 1938  has submitted a properly completed application to the Department
 1939  of Revenue and that is subsequently qualified by the Department
 1940  of Economic Opportunity Office of Film and Entertainment.
 1941         (2) APPLICATION PROCEDURE.—
 1942         (a) The Department of Revenue shall will review all
 1943  submitted applications for the required information. Within 10
 1944  working days after the receipt of a properly completed
 1945  application, the Department of Revenue shall will forward the
 1946  completed application to the Department of Economic Opportunity
 1947  Office of Film and Entertainment for approval.
 1948         (b)1. The Department of Economic Opportunity Office of Film
 1949  and Entertainment shall establish a process by which an
 1950  entertainment industry production company may be approved by the
 1951  department office as a qualified production company and may
 1952  receive a certificate of exemption from the Department of
 1953  Revenue for the sales and use tax exemptions under ss. 212.031,
 1954  212.06, and 212.08. A production company that receives a sales
 1955  tax exemption certificate under this section for a production
 1956  may not receive benefits under s. 288.1256 for the same
 1957  production.
 1958         2. Upon determination by the department Office of Film and
 1959  Entertainment that a production company meets the established
 1960  approval criteria and qualifies for exemption, the department
 1961  Office of Film and Entertainment shall return the approved
 1962  application or application renewal or extension to the
 1963  Department of Revenue, which shall issue a certificate of
 1964  exemption.
 1965         3. The department Office of Film and Entertainment shall
 1966  deny an application or application for renewal or extension from
 1967  a production company if it determines that the production
 1968  company does not meet the established approval criteria.
 1969         (c) The department Office of Film and Entertainment shall
 1970  develop, with the cooperation of the Department of Revenue, the
 1971  Division of Film and Entertainment within Enterprise Florida,
 1972  Inc., and local government entertainment industry promotion
 1973  agencies, a standardized application form for use in approving
 1974  qualified production companies.
 1975         1. The application form shall include, but not be limited
 1976  to, production-related information on employment, proposed
 1977  budgets, planned purchases of items exempted from sales and use
 1978  taxes under ss. 212.031, 212.06, and 212.08, a signed
 1979  affirmation from the applicant that any items purchased for
 1980  which the applicant is seeking a tax exemption are intended for
 1981  use exclusively as an integral part of entertainment industry
 1982  preproduction, production, or postproduction activities engaged
 1983  in primarily in this state, and a signed affirmation from the
 1984  department Office of Film and Entertainment that the information
 1985  on the application form has been verified and is correct. In
 1986  lieu of information on projected employment, proposed budgets,
 1987  or planned purchases of exempted items, a production company
 1988  seeking a 1-year certificate of exemption may submit summary
 1989  historical data on employment, production budgets, and purchases
 1990  of exempted items related to production activities in this
 1991  state. Any information gathered from production companies for
 1992  the purposes of this section shall be considered confidential
 1993  taxpayer information and shall be disclosed only as provided in
 1994  s. 213.053.
 1995         2. The application form may be distributed to applicants by
 1996  the department, the Division Office of Film and Entertainment,
 1997  or local film commissions.
 1998         (d) All applications, renewals, and extensions for
 1999  designation as a qualified production company shall be processed
 2000  by the department Office of Film and Entertainment.
 2001         (e) If In the event that the Department of Revenue
 2002  determines that a production company no longer qualifies for a
 2003  certificate of exemption, or has used a certificate of exemption
 2004  for purposes other than those authorized by this section and
 2005  chapter 212, the Department of Revenue shall revoke the
 2006  certificate of exemption of that production company, and any
 2007  sales or use taxes exempted on items purchased or leased by the
 2008  production company during the time such company did not qualify
 2009  for a certificate of exemption or improperly used a certificate
 2010  of exemption shall become immediately due to the Department of
 2011  Revenue, along with interest and penalty as provided by s.
 2012  212.12. In addition to the other penalties imposed by law, any
 2013  person who knowingly and willfully falsifies an application, or
 2014  uses a certificate of exemption for purposes other than those
 2015  authorized by this section and chapter 212, commits a felony of
 2016  the third degree, punishable as provided in ss. 775.082,
 2017  775.083, and 775.084.
 2018         (3) CATEGORIES.—
 2019         (a)1. A production company may be qualified for designation
 2020  as a qualified production company for a period of 1 year if the
 2021  company has operated a business in Florida at a permanent
 2022  address for a period of 12 consecutive months. Such a qualified
 2023  production company shall receive a single 1-year certificate of
 2024  exemption from the Department of Revenue for the sales and use
 2025  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 2026  certificate shall expire 1 year after issuance or upon the
 2027  cessation of business operations in the state, at which time the
 2028  certificate shall be surrendered to the Department of Revenue.
 2029         2. The Office of Film and Entertainment shall develop a
 2030  method by which A qualified production company may submit a new
 2031  application for annually renew a 1-year certificate of exemption
 2032  upon the expiration of that company’s certificate of exemption;
 2033  however, upon approval of the department, such qualified
 2034  production company may annually renew the 1-year certificate of
 2035  exemption for a period of up to 5 years without submitting
 2036  requiring the production company to resubmit a new application
 2037  during that 5-year period.
 2038         3. Each year, or upon surrender of the certificate of
 2039  exemption to the Department of Revenue, the Any qualified
 2040  production company shall may submit to the department aggregate
 2041  data for production-related information on employment,
 2042  expenditures in this state, capital investment, and purchases of
 2043  items exempted from sales and use taxes under ss. 212.031,
 2044  212.06, and 212.08 for inclusion in the annual report required
 2045  under subsection (5) a new application for a 1-year certificate
 2046  of exemption upon the expiration of that company’s certificate
 2047  of exemption.
 2048         (b)1. A production company may be qualified for designation
 2049  as a qualified production company for a period of 90 days. Such
 2050  production company shall receive a single 90-day certificate of
 2051  exemption from the Department of Revenue for the sales and use
 2052  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 2053  certificate shall expire 90 days after issuance or upon the
 2054  cessation of business operations in the state, at which time,
 2055  with extensions contingent upon approval of the Office of Film
 2056  and Entertainment. the certificate shall be surrendered to the
 2057  Department of Revenue upon its expiration.
 2058         2. A qualified production company may submit a new
 2059  application for a 90-day certificate of exemption each quarter
 2060  upon the expiration of that company’s certificate of exemption;
 2061  however, upon approval of the department, such qualified
 2062  production company may renew the 90-day certificate of exemption
 2063  for a period of up to 1 year without submitting a new
 2064  application during that 1-year period.
 2065         3.2.Each 90 days, or upon surrender of the certificate of
 2066  exemption to the Department of Revenue, the qualified Any
 2067  production company shall may submit to the department aggregate
 2068  data for production-related information on employment,
 2069  expenditures in this state, capital investment, and purchases of
 2070  items exempted from sales and use taxes under ss. 212.031,
 2071  212.06, and 212.08 for inclusion in the annual report required
 2072  under subsection (5) a new application for a 90-day certificate
 2073  of exemption upon the expiration of that company’s certificate
 2074  of exemption.
 2075         (4) DUTIES OF THE DEPARTMENT OF REVENUE.—
 2076         (a) The Department of Revenue shall review the initial
 2077  application and notify the applicant of any omissions and
 2078  request additional information if needed. An application shall
 2079  be complete upon receipt of all requested information. The
 2080  Department of Revenue shall forward all complete applications to
 2081  the department Office of Film and Entertainment within 10
 2082  working days.
 2083         (b) The Department of Revenue shall issue a numbered
 2084  certificate of exemption to a qualified production company
 2085  within 5 working days of the receipt of an approved application,
 2086  application renewal, or application extension from the
 2087  department Office of Film and Entertainment.
 2088         (c) The Department of Revenue may adopt promulgate such
 2089  rules and shall prescribe and publish such forms as may be
 2090  necessary to effectuate the purposes of this section or any of
 2091  the sales tax exemptions which are reasonably related to the
 2092  provisions of this section.
 2093         (d) The Department of Revenue is authorized to establish
 2094  audit procedures in accordance with the provisions of ss.
 2095  212.12, 212.13, and 213.34 which relate to the sales tax
 2096  exemption provisions of this section.
 2097         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO
 2098  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The department
 2099  Office of Film and Entertainment shall keep annual records from
 2100  the information provided on taxpayer applications for tax
 2101  exemption certificates and regularly reported as required in
 2102  this section beginning January 1, 2001. These records also must
 2103  reflect a ratio of the annual amount of sales and use tax
 2104  exemptions under this section, plus the funds granted incentives
 2105  awarded pursuant to s. 288.1256 s. 288.1254 to the estimated
 2106  amount of funds expended by certified productions. In addition,
 2107  the department office shall maintain data showing annual growth
 2108  in Florida-based entertainment industry companies and
 2109  entertainment industry employment and wages. The employment
 2110  information must include an estimate of the full-time equivalent
 2111  positions created by each production that received funds tax
 2112  credits pursuant to s. 288.1256 s. 288.1254. The department
 2113  Office of Film and Entertainment shall include this information
 2114  in the annual report for the entertainment industry financial
 2115  incentive program required under s. 288.1256(10) s.
 2116  288.1254(10).
 2117         Section 25. Paragraph (b) of subsection (5) of section
 2118  288.901, Florida Statutes, is amended to read:
 2119         288.901 Enterprise Florida, Inc.—
 2120         (5) APPOINTED MEMBERS OF THE BOARD OF DIRECTORS.—
 2121         (b) In making their appointments, the Governor, the
 2122  President of the Senate, and the Speaker of the House of
 2123  Representatives shall ensure that the composition of the board
 2124  of directors reflects the diversity of Florida’s business
 2125  community and is representative of the economic development
 2126  goals in subsection (2). The board must include at least one
 2127  director for each of the following areas of expertise:
 2128  international business, tourism marketing, the space or
 2129  aerospace industry, managing or financing a minority-owned
 2130  business, manufacturing, and finance and accounting, and sports
 2131  marketing.
 2132         Section 26. Subsection (1) of section 288.9015, Florida
 2133  Statutes, is amended to read:
 2134         288.9015 Powers of Enterprise Florida, Inc.; board of
 2135  directors.—
 2136         (1) Enterprise Florida, Inc., shall integrate its efforts
 2137  in business recruitment and expansion, job creation, marketing
 2138  the state for tourism and sports, and promoting economic
 2139  opportunities for minority-owned businesses and promoting
 2140  economic opportunities for rural and distressed urban
 2141  communities with those of the department, to create an
 2142  aggressive, agile, and collaborative effort to reinvigorate the
 2143  state’s economy.
 2144         Section 27. Subsection (1) of section 288.92, Florida
 2145  Statutes, is amended to read:
 2146         288.92 Divisions of Enterprise Florida, Inc.—
 2147         (1) Enterprise Florida, Inc., may create and dissolve
 2148  divisions as necessary to carry out its mission. Each division
 2149  shall have distinct responsibilities and complementary missions.
 2150  At a minimum, Enterprise Florida, Inc., shall have divisions
 2151  related to the following areas:
 2152         (a) International Trade and Business Development;
 2153         (b) Business Retention and Recruitment;
 2154         (c) Tourism Marketing;
 2155         (d) Minority Business Development; and
 2156         (e) Film and Entertainment Sports Industry Development.
 2157         Section 28. Paragraph (c) of subsection (3) and subsection
 2158  (4) of section 288.980, Florida Statutes, are amended to read:
 2159         288.980 Military base retention; legislative intent; grants
 2160  program.—
 2161         (3)
 2162         (c) The department shall require that an applicant:
 2163         1. Represent a local government with a military
 2164  installation or military installations that could be adversely
 2165  affected by federal actions.
 2166         2. Agree to match at least 30 percent of any grant awarded.
 2167         3. Prepare a coordinated program or plan of action
 2168  delineating how the eligible project will be administered and
 2169  accomplished.
 2170         3.4. Provide documentation describing the potential for
 2171  changes to the mission of a military installation located in the
 2172  applicant’s community and the potential impacts such changes
 2173  will have on the applicant’s community.
 2174         (4) The Florida Defense Reinvestment Grant Program is
 2175  established to respond to the need for this state to work in
 2176  conjunction with defense-dependent communities in developing and
 2177  implementing strategies and approaches that will help
 2178  communities support the missions of military installations, and
 2179  in developing and implementing alternative economic
 2180  diversification strategies to transition from a defense economy
 2181  to a nondefense economy. The department shall administer the
 2182  program.
 2183         (a) Eligible applicants include defense-dependent counties
 2184  and cities, and local economic development councils located
 2185  within such communities. The program shall be administered by
 2186  the department and Grant awards may be provided to support
 2187  community-based activities that:
 2188         1.(a) Protect existing military installations;
 2189         2.(b) Diversify or grow the economy of a defense-dependent
 2190  community; or
 2191         3.(c) Develop plans for the reuse of closed or realigned
 2192  military installations, including any plans necessary for
 2193  infrastructure improvements needed to facilitate reuse and
 2194  related marketing activities.
 2195         (b) Applications for grants under paragraph (a) this
 2196  subsection must include a coordinated program of work or plan of
 2197  action delineating how the eligible project will be administered
 2198  and accomplished, which must include a plan for ensuring close
 2199  cooperation between civilian and military authorities in the
 2200  conduct of the funded activities and a plan for public
 2201  involvement. An applicant must agree to match at least 30
 2202  percent of any grant awarded.
 2203         Section 29. Effective July 1, 2016, paragraph (a) of
 2204  subsection (6), paragraph (b) of subsection (9), paragraph (a)
 2205  of subsection (35), subsection (60), and paragraph (b) of
 2206  subsection (64) of section 320.08058, Florida Statutes, are
 2207  amended to read:
 2208         320.08058 Specialty license plates.—
 2209         (6) FLORIDA UNITED STATES OLYMPIC COMMITTEE LICENSE
 2210  PLATES.—
 2211         (a) Because the United States Olympic Committee has
 2212  selected this state to participate in a combined fundraising
 2213  program that provides for one-half of all money raised through
 2214  volunteer giving to stay in this state and be administered by
 2215  the Florida Sports Foundation Enterprise Florida, Inc., to
 2216  support amateur sports, and because the United States Olympic
 2217  Committee and Enterprise Florida, Inc., are nonprofit
 2218  organizations dedicated to providing athletes with support and
 2219  training and preparing athletes of all ages and skill levels for
 2220  sports competition, and because Enterprise Florida, Inc.,
 2221  assists in the bidding for sports competitions that provide
 2222  significant impact to the economy of this state, and the
 2223  Legislature supports the efforts of the United States Olympic
 2224  Committee and Enterprise Florida, Inc., the Legislature
 2225  establishes a Florida United States Olympic Committee license
 2226  plate for the purpose of providing a continuous funding source
 2227  to support this worthwhile effort. Florida United States Olympic
 2228  Committee license plates must contain the official United States
 2229  Olympic Committee logo and must bear a design and colors that
 2230  are approved by the department. The word “Florida” must be
 2231  centered at the top of the plate.
 2232         (9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.—
 2233         (b) The license plate annual use fees are to be annually
 2234  distributed as follows:
 2235         1. Fifty-five percent of the proceeds from the Florida
 2236  Professional Sports Team plate must be deposited into the
 2237  Professional Sports Development Trust Fund within the Department
 2238  of Economic Opportunity. These funds must be used solely to
 2239  attract and support major sports events in this state. As used
 2240  in this subparagraph, the term “major sports events” means, but
 2241  is not limited to, championship or all-star contests of Major
 2242  League Baseball, the National Basketball Association, the
 2243  National Football League, the National Hockey League, Major
 2244  League Soccer, the men’s and women’s National Collegiate
 2245  Athletic Association Final Four basketball championship, or a
 2246  horseracing or dogracing Breeders’ Cup. All funds must be used
 2247  to support and promote major sporting events, and the uses must
 2248  be approved by the Florida Sports Foundation Department of
 2249  Economic Opportunity.
 2250         2. The remaining proceeds of the Florida Professional
 2251  Sports Team license plate must be allocated to the Florida
 2252  Sports Foundation Enterprise Florida, Inc. These funds must be
 2253  deposited into the Professional Sports Development Trust Fund
 2254  within the Department of Economic Opportunity. These funds must
 2255  be used by the Florida Sports Foundation Enterprise Florida,
 2256  Inc., to promote the economic development of the sports
 2257  industry; to distribute licensing and royalty fees to
 2258  participating professional sports teams; to promote education
 2259  programs in Florida schools that provide an awareness of the
 2260  benefits of physical activity and nutrition standards; to
 2261  partner with the Department of Education and the Department of
 2262  Health to develop a program that recognizes schools whose
 2263  students demonstrate excellent physical fitness or fitness
 2264  improvement; to institute a grant program for communities
 2265  bidding on minor sporting events that create an economic impact
 2266  for the state; to distribute funds to Florida-based charities
 2267  designated by the Florida Sports Foundation Enterprise Florida,
 2268  Inc., and the participating professional sports teams; and to
 2269  fulfill the sports promotion responsibilities of the Department
 2270  of Economic Opportunity.
 2271         3. The Florida Sports Foundation Enterprise Florida, Inc.,
 2272  shall provide an annual financial audit in accordance with s.
 2273  215.981 of its financial accounts and records by an independent
 2274  certified public accountant pursuant to the contract established
 2275  by the Department of Economic Opportunity as specified in s.
 2276  288.1229(5). The auditor shall submit the audit report to the
 2277  Department of Economic Opportunity for review and approval. If
 2278  the audit report is approved, the Department of Economic
 2279  Opportunity shall certify the audit report to the Auditor
 2280  General for review.
 2281         4. Notwithstanding the provisions of subparagraphs 1. and
 2282  2., proceeds from the Professional Sports Development Trust Fund
 2283  may also be used for operational expenses of the Florida Sports
 2284  Foundation Enterprise Florida, Inc., and financial support of
 2285  the Sunshine State Games.
 2286         (35) FLORIDA GOLF LICENSE PLATES.—
 2287         (a) The Department of Highway Safety and Motor Vehicles
 2288  shall develop a Florida Golf license plate as provided in this
 2289  section. The word “Florida” must appear at the bottom of the
 2290  plate. The Dade Amateur Golf Association, following consultation
 2291  with the PGA TOUR, the Florida Sports Foundation Enterprise
 2292  Florida, Inc., the LPGA, and the PGA of America may submit a
 2293  revised sample plate for consideration by the department.
 2294         (60) FLORIDA NASCAR LICENSE PLATES.—
 2295         (a) The department shall develop a Florida NASCAR license
 2296  plate as provided in this section. Florida NASCAR license plates
 2297  must bear the colors and design approved by the department. The
 2298  word “Florida” must appear at the top of the plate, and the term
 2299  “NASCAR” must appear at the bottom of the plate. The National
 2300  Association for Stock Car Auto Racing, following consultation
 2301  with the Florida Sports Foundation Enterprise Florida, Inc., may
 2302  submit a sample plate for consideration by the department.
 2303         (b) The license plate annual use fees shall be distributed
 2304  to the Florida Sports Foundation Enterprise Florida, Inc. The
 2305  license plate annual use fees shall be annually allocated as
 2306  follows:
 2307         1. Up to 5 percent of the proceeds from the annual use fees
 2308  may be used by the Florida Sports Foundation Enterprise Florida,
 2309  Inc., for the administration of the NASCAR license plate
 2310  program.
 2311         2. The National Association for Stock Car Auto Racing shall
 2312  receive up to $60,000 in proceeds from the annual use fees to be
 2313  used to pay startup costs, including costs incurred in
 2314  developing and issuing the plates. Thereafter, 10 percent of the
 2315  proceeds from the annual use fees shall be provided to the
 2316  association for the royalty rights for the use of its marks.
 2317         3. The remaining proceeds from the annual use fees shall be
 2318  distributed to the Florida Sports Foundation Enterprise Florida,
 2319  Inc. The Florida Sports Foundation Enterprise Florida, Inc.,
 2320  will retain 15 percent to support its regional grant program,
 2321  attracting sporting events to Florida; 20 percent to support the
 2322  marketing of motorsports-related tourism in the state; and 50
 2323  percent to be paid to the NASCAR Foundation, a s. 501(c)(3)
 2324  charitable organization, to support Florida-based charitable
 2325  organizations.
 2326         (c) The Florida Sports Foundation Enterprise Florida, Inc.,
 2327  shall provide an annual financial audit in accordance with s.
 2328  215.981 of its financial accounts and records by an independent
 2329  certified public accountant pursuant to the contract established
 2330  by the Department of Economic Opportunity as specified in s.
 2331  288.1229(5). The auditor shall submit the audit report to the
 2332  Department of Economic Opportunity for review and approval. If
 2333  the audit report is approved, the Department of Economic
 2334  Opportunity shall certify the audit report to the Auditor
 2335  General for review.
 2336         (64) FLORIDA TENNIS LICENSE PLATES.—
 2337         (b) The department shall distribute the annual use fees to
 2338  the Florida Sports Foundation Enterprise Florida, Inc. The
 2339  license plate annual use fees shall be annually allocated as
 2340  follows:
 2341         1. Up to 5 percent of the proceeds from the annual use fees
 2342  may be used by the Florida Sports Foundation Enterprise Florida,
 2343  Inc., to administer the license plate program.
 2344         2. The United States Tennis Association Florida Section
 2345  Foundation shall receive the first $60,000 in proceeds from the
 2346  annual use fees to reimburse it for startup costs,
 2347  administrative costs, and other costs it incurs in the
 2348  development and approval process.
 2349         3. Up to 5 percent of the proceeds from the annual use fees
 2350  may be used for promoting and marketing the license plates. The
 2351  remaining proceeds shall be available for grants by the United
 2352  States Tennis Association Florida Section Foundation to
 2353  nonprofit organizations to operate youth tennis programs and
 2354  adaptive tennis programs for special populations of all ages,
 2355  and for building, renovating, and maintaining public tennis
 2356  courts.
 2357         Section 30. Subsection (5) of section 477.0135, Florida
 2358  Statutes, is amended to read:
 2359         477.0135 Exemptions.—
 2360         (5) A license is not required of any individual providing
 2361  makeup, special effects, or cosmetology services to an actor,
 2362  stunt person, musician, extra, or other talent during a
 2363  production recognized by the Department of Economic Opportunity
 2364  Office of Film and Entertainment as a project qualified
 2365  production as defined in s. 288.1256 s. 288.1254(1). Such
 2366  services are not required to be performed in a licensed salon.
 2367  Individuals exempt under this subsection may not provide such
 2368  services to the general public.
 2369         Section 31. Except as otherwise expressly provided in this
 2370  act, this act shall take effect upon becoming a law.