House Bill hb0777c1
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    Florida House of Representatives - 2002              CS/HB 777
        By the Council for Competitive Commerce and Representative
    Kilmer
  1                      A bill to be entitled
  2         An act relating to public records; creating s.
  3         288.1067, F.S.; creating a public records
  4         exemption for specified business information
  5         received under the capital investment tax
  6         credit program, qualified defense contractors
  7         tax refund program, qualified target industry
  8         tax refund program, high impact sector
  9         performance program, and quick action closing
10         fund program; specifying that the exemption
11         does not preclude publication of aggregate data
12         or release of names of qualifying businesses
13         and refund amounts; providing that the public
14         records exemption applies to qualified
15         aviation-industry businesses; amending s.
16         213.053, F.S.; authorizing release of certain
17         additional information in administering certain
18         tax credit or exemption programs; amending ss.
19         443.171 and 443.1715, F.S.; including the
20         refund program for aviation-industry businesses
21         within certain exceptions to certain public
22         records exemptions; providing a statement of
23         public necessity; providing contingent effect;
24         providing effective dates.
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26  Be It Enacted by the Legislature of the State of Florida:
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28         Section 1.  Section 288.1067, Florida Statutes, is
29  created to read:
30         288.1067  Confidentiality of records.--
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  1         (1)  The following information held by the Office of
  2  Tourism, Trade, and Economic Development or Enterprise
  3  Florida, Inc., or county or municipal governmental entities,
  4  and their employees or agents, pursuant to the incentive
  5  programs for qualified businesses as provided in s. 220.191,
  6  s. 288.1045, s. 288.106, s. 288.108, or s. 288.1088 is
  7  confidential and exempt from the provisions of s. 119.07(1)
  8  and s. 24(a), Art. I of the State Constitution, for a period
  9  not to exceed the duration of the relevant tax refund, tax
10  credit, or incentive agreement programs:
11         (a)  The business' federal employer identification
12  number, unemployment compensation account number, and Florida
13  sales tax registration number.
14         (b)  Any trade secret information as defined in s.
15  812.081. Notwithstanding any provision of this section, trade
16  secret information shall continue to be confidential and
17  exempt after the duration of the tax refund, tax credit, or
18  incentive agreement programs.
19         (c)  The percentage of the business' sales occurring
20  outside of this state. For businesses applying under s.
21  288.1045, the percentage of the business' gross receipts
22  derived from United States Department of Defense contracts
23  during the 5 years immediately preceding the date the
24  business' application is submitted.
25         (d)  The anticipated wages for the project jobs that
26  the business plans to create, as reported on the application
27  for certification.
28         (e)  The average wage actually paid by the business for
29  those jobs created by the project, and any detailed
30  proprietary business information or an employee's personal
31  identifying information, held as evidence of the achievement
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  1  or nonachievement of the wage requirements of the tax refund,
  2  tax credit, or incentive agreement programs or of the job
  3  creation requirements of such programs.
  4         (f)  Any proprietary business information regarding
  5  capital investment in eligible building and equipment made by
  6  the qualified business project when held by the Office of
  7  Tourism, Trade, and Economic Development as evidence of the
  8  achievement or nonachievement of the investment requirements
  9  for the tax credit certification under s. 220.191, for the
10  high impact performance agreement under s. 288.108, or for the
11  quick action closing fund agreement under s. 288.1088.
12         (g)  The amount of:
13         1.  Taxes on sales, use, and other transactions paid
14  pursuant to chapter 212;
15         2.  Corporate income taxes paid pursuant to chapter
16  220;
17         3.  Intangible personal property taxes paid pursuant to
18  chapter 199;
19         4.  Emergency excise taxes paid pursuant to chapter
20  221;
21         5.  Insurance premium taxes paid pursuant to chapter
22  624;
23         6.  Excise taxes paid on documents pursuant to chapter
24  201; or
25         7.  Ad valorem taxes paid, as defined in s. 220.03(1),
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27  which the qualified business reports on its application for
28  certification or reports during the term of the tax refund
29  agreement for which the qualified business claims a tax refund
30  under s. 288.1045 or s. 288.106, and any information held as
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  1  evidence of the achievement or nonachievement of performance
  2  items contained in the tax refund agreement.
  3         (2)  Nothing contained in this section shall prevent
  4  the Office of Tourism, Trade, and Economic Development or
  5  Enterprise Florida, Inc., from releasing:
  6         (a)  The names of qualified businesses, the total
  7  number of jobs each business expects to create, the total
  8  number of jobs created by each business, and the amount of tax
  9  refunds awarded to and claimed by each business under s.
10  228.1045 or s. 288.106. However, for a business applying under
11  s. 288.1045 based on obtaining a new United States Department
12  of Defense contract, the total number of jobs expected and the
13  amount of tax refunds claimed shall not be released until the
14  new United States Department of Defense contract is awarded;
15         (b)  The amount of incentives awarded and claimed by
16  each business under s. 288.108 or s. 288.1088; or
17         (c)  The names of qualified businesses, the total
18  number of jobs each business expects to create, and the total
19  number of jobs created by each business under s. 220.191.
20         (3)  Nothing contained in this section shall prevent
21  the Office of Tourism, Trade, and Economic Development or
22  Enterprise Florida, Inc., from publishing statistics in the
23  aggregate and so classified as to prevent the identification
24  of a single qualified applicant.
25         (4)  This section is subject to the Open Government
26  Sunset Review Act of 1995 in accordance with s. 119.15 and
27  shall stand repealed on October 2, 2007, unless reviewed and
28  saved from repeal through reenactment by the Legislature.
29         Section 2.  Effective upon passage of House Bill 779 or
30  similar legislation, subsection (5) is added to section
31  288.1067, Florida Statutes, as created by this act, to read:
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  1         288.1067  Confidentiality of records.--
  2         (5)  The provisions of this section apply to a
  3  qualified aviation-industry business as defined in s.
  4  288.1045.  In addition, the amount of aviation fuel taxes paid
  5  pursuant to s. 206.9825, when reported on an application for
  6  certification as an aviation-industry business or paid during
  7  the term of the aviation-industry business' tax refund
  8  agreement, and for which the qualified aviation-industry
  9  business claims a tax refund under s. 288.1045, and is held as
10  evidence of the achievement, or nonachievement, of performance
11  items contained in the tax refund agreement, is confidential
12  and exempt from the provisions of s. 119.07(1) and s. 24(a),
13  Art. I of the State Constitution, when held by the Office of
14  Tourism, Trade, and Economic Development or Enterprise
15  Florida, Inc., and their employees or agents, for a period not
16  to exceed the duration of the tax refund agreement.
17         Section 3.  Paragraph (k) of subsection (7) of section
18  213.053, Florida Statutes, is amended to read:
19         213.053  Confidentiality and information sharing.--
20         (7)  Notwithstanding any other provision of this
21  section, the department may provide:
22         (k)1.  Payment information relative to chapters 199,
23  201, 212, 220, and 221, and 624 to the Office of Tourism,
24  Trade, and Economic Development or its employees or agents in
25  its administration of the tax refund program for qualified
26  defense contractors authorized by s. 288.1045 and the tax
27  refund program for qualified target industry businesses
28  authorized by s. 288.106.
29         2.  Information regarding tax credits received by a
30  business under s. 220.191 and exemptions or tax refunds
31  received by a business under s. 212.08(5)(j) held by the
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  1  Office of Tourism, Trade, and Economic Development, or its
  2  employees or agents, in the administration and evaluation of
  3  the capital investment tax credit program authorized in s.
  4  220.191 and the semiconductor, defense, and space tax
  5  exemption program authorized in s. 212.08(5)(j).
  6
  7  Disclosure of information under this subsection shall be
  8  pursuant to a written agreement between the executive director
  9  and the agency.  Such agencies, governmental or
10  nongovernmental, shall be bound by the same requirements of
11  confidentiality as the Department of Revenue.  Breach of
12  confidentiality is a misdemeanor of the first degree,
13  punishable as provided by s. 775.082 or s. 775.083.
14         Section 4.  Contingent upon passage of House Bill 779
15  and effective upon becoming a law, subsection (7) of section
16  443.171, Florida Statutes, is amended to read:
17         443.171  Division and commission; powers and duties;
18  rules; advisory council; records and reports; proceedings;
19  state-federal cooperation.--
20         (7)  RECORDS AND REPORTS.--Each employing unit shall
21  keep true and accurate work records, containing such
22  information as the division may prescribe. Such records shall
23  be open to inspection and be subject to being copied by the
24  division at any reasonable time and as often as may be
25  necessary. The division or an appeals referee may require from
26  any employing unit any sworn or unsworn reports, with respect
27  to persons employed by it, deemed necessary for the effective
28  administration of this chapter. However, a state or local
29  governmental agency performing intelligence or
30  counterintelligence functions need not report an employee if
31  the head of such agency has determined that reporting the
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  1  employee could endanger the safety of the employee or
  2  compromise an ongoing investigation or intelligence mission.
  3  Information revealing the employing unit's or individual's
  4  identity thus obtained from the employing unit or from any
  5  individual pursuant to the administration of this chapter,
  6  shall, except to the extent necessary for the proper
  7  presentation of a claim or upon written authorization of the
  8  claimant who has a workers' compensation claim pending, be
  9  held confidential and exempt from the provisions of s.
10  119.07(1). Such information shall be available only to public
11  employees in the performance of their public duties, including
12  employees of the Department of Education in obtaining
13  information for the Florida Education and Training Placement
14  Information Program and the Office of Tourism, Trade, and
15  Economic Development in its administration of the qualified
16  defense contractor tax refund program for qualified defense
17  contractors and aviation-industry businesses authorized by s.
18  288.1045 and, the qualified target industry business tax
19  refund program authorized by s. 288.106. Any claimant, or the
20  claimant's legal representative, at a hearing before an
21  appeals referee or the commission shall be supplied with
22  information from such records to the extent necessary for the
23  proper presentation of her or his claim. Any employee or
24  member of the commission or any employee of the division, or
25  any other person receiving confidential information, who
26  violates any provision of this subsection is guilty of a
27  misdemeanor of the second degree, punishable as provided in s.
28  775.082 or s. 775.083. However, the division may furnish to
29  any employer copies of any report previously submitted by such
30  employer, upon the request of such employer, and the division
31  is authorized to charge therefor such reasonable fee as the
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  1  division may by rule prescribe not to exceed the actual
  2  reasonable cost of the preparation of such copies. Fees
  3  received by the division for copies provided under this
  4  subsection shall be deposited to the credit of the Employment
  5  Security Administration Trust Fund.
  6         Section 5.  Contingent upon passage of House Bill 779
  7  and effective upon becoming a law, subsection (1) of section
  8  443.1715, Florida Statutes, is amended to read:
  9         443.1715  Disclosure of information; confidentiality.--
10         (1)  RECORDS AND REPORTS.--Information revealing the
11  employing unit's or individual's identity obtained from the
12  employing unit or from any individual pursuant to the
13  administration of this chapter, and any determination
14  revealing such information, must, except to the extent
15  necessary for the proper presentation of a claim or upon
16  written authorization of the claimant who has a workers'
17  compensation claim pending, must be held confidential and
18  exempt from the provisions of s. 119.07(1) and s. 24(a), Art.
19  I of the State Constitution. Such information may be made
20  available only to public employees in the performance of their
21  public duties, including employees of the Department of
22  Education in obtaining information for the Florida Education
23  and Training Placement Information Program and the Office of
24  Tourism, Trade, and Economic Development in its administration
25  of the qualified defense contractor tax refund program for
26  qualified defense contractors and aviation-industry businesses
27  authorized by s. 288.1045. Except as otherwise provided by
28  law, public employees receiving such information must retain
29  the confidentiality of such information. Any claimant, or the
30  claimant's legal representative, at a hearing before an
31  appeals referee or the commission shall be supplied with
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  1  information from such records to the extent necessary for the
  2  proper presentation of her or his claim. Any employee or
  3  member of the commission or any employee of the division, or
  4  any other person receiving confidential information, who
  5  violates any provision of this subsection commits a
  6  misdemeanor of the second degree, punishable as provided in s.
  7  775.082 or s. 775.083. However, the division may furnish to
  8  any employer copies of any report previously submitted by such
  9  employer, upon the request of such employer, and may furnish
10  to any claimant copies of any report previously submitted by
11  such claimant, upon the request of such claimant, and the
12  division is authorized to charge therefor such reasonable fee
13  as the division may by rule prescribe not to exceed the actual
14  reasonable cost of the preparation of such copies. Fees
15  received by the division for copies as provided in this
16  subsection must be deposited to the credit of the Employment
17  Security Administration Trust Fund.
18         Section 6.  The Legislature finds that it is a public
19  necessity to provide confidentiality for certain information
20  about businesses that is obtained through the administration
21  of the tax refund, tax credit, and incentive programs for
22  qualified defense contractors, qualified target industry
23  businesses, high-impact performance incentive businesses,
24  quick-action closing fund businesses, capital investment tax
25  credit businesses, and aviation-industry businesses under ss.
26  220.191, 288.1045, 288.106, 288.108, and 288.1088, Florida
27  Statutes.  The disclosure of information such as trade
28  secrets, tax identification numbers, analyses of gross
29  receipts, the amount of taxes paid, amount of capital
30  investment, and the amount of employee wages paid, and the
31  detailed documentation to substantiate such performance
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  1  information, could injure a business in the marketplace by
  2  providing its competitors with detailed insights into the
  3  financial status and the strategic plans of the business,
  4  thereby diminishing the advantage that the business maintains
  5  over those who do not possess such information. The
  6  disclosure, prior to the award of a new United States
  7  Department of Defense contract, of information such as the
  8  number of new jobs to be created to perform the contract and
  9  the amount of refunds claimed, could injure a business by
10  providing competitors with detailed insights into the
11  resources of the business and diminish the business' chances
12  of obtaining a new United States Department of Defense
13  contract. Some of the documentation supplied to support a
14  business' tax refund and credit claims, or other incentive
15  claims, could reveal private information about that business'
16  employees such as names and social security numbers.  Without
17  this exemption, private-sector businesses, whose records
18  generally are not required to be open to the public, might
19  refrain from participating in these economic development
20  programs and thus would not be able to use the tax refunds
21  available under the programs. If a business were unable to use
22  the tax refund, it might choose to locate its employment and
23  other investment activities outside the state, depriving the
24  state and the public of the potential economic benefits
25  associated with such business activities in Florida. The harm
26  to businesses in the marketplace and to the effective
27  administration of these economic development programs caused
28  by the public disclosure of such information far outweighs the
29  public benefits derived from its release. In addition, because
30  the confidentiality provided by this act does not preclude the
31  reporting of statistics in the aggregate about the programs,
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  1  as well as the names of businesses participating in the
  2  programs and the amount of tax refunds and other incentives
  3  awarded and claimed, the public has access to information
  4  important to an assessment of the performance of those
  5  programs.
  6         Section 7.  Except as otherwise provided herein, this
  7  act shall take effect upon becoming a law.
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