HB 1629 2003
1	CHAMBER ACTION
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6	The Committee on Commerce recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to urban revitalization; providing a
12	popular name; providing definitions; providing criteria
13	and procedures for an urban revitalization tax-free zone;
14	requiring the Department of Revenue to issue tax exemption
15	certificates under certain circumstances; providing an
16	expiration date; creating the Urban Revitalization Task
17	Force; providing for membership and duties; providing for
18	reimbursement for travel expenses; providing for an
19	executive director, technical experts, and other
20	employees, subject to specific funding; requiring reports;
21	requiring review of the Tax-Free Urban Revitalization
22	Pilot Project by the Office of Program Policy Analysis and
23	Government Accountability; providing for future repeal of
24	the act; providing an effective date.
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26	Be It Enacted by the Legislature of the State of Florida:
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28	Section 1. Popular name.--This act shall be known by the
29	popular name the "Tax-Free Urban Revitalization Pilot Project
30	Act."
31	Section 2. Definitions.-As used in this act, the term:
32	(1) "Business" shall have the same meaning as provided in
33	s. 212.02(2), Florida Statutes.
34	(2) "Tax-free zone" means an urban revitalization zone
35	which will allow qualified businesses certified by the Urban
36	Revitalization Task Force to be exempt from charging and paying
37	the state sales and use tax imposed pursuant to chapter 212,
38	Florida Statutes, and from the excise tax on documents imposed
39	pursuant to chapter 201, Florida Statutes, within Miami-Dade
40	County, specifically the area bordered by Northwest 23rd Street
41	to the north, Northwest 5th Street to the south, Northeast First
42	Avenue to the east, and Northwest 8th Avenue to the west.
43	(3) "Urban Revitalization Task Force" means the task force
44	created pursuant to this act that certifies businesses in the
45	tax free zone for exemption from the excise tax on documents
46	imposed pursuant to chapter 201, Florida Statutes, and the sales
47	and use tax imposed pursuant to chapter 212, Florida Statutes.
48	Section 3. Urban revitalization tax-free zone; criteria;
49	procedures.--
50	(1)(a) A business established on or after July 1, 2003, in
51	the tax-free zone shall receive an exemption from the excise tax
52	on documents imposed pursuant to chapter 201, Florida Statutes,
53	and the sales and use tax imposed pursuant to chapter 212,
54	Florida Statutes. In order for a business to receive a
55	certification exempting it from the sales and use tax and the
56	excise tax on documents, said business must apply with the Urban
57	Revitalization Task Force created pursuant to section 4 of this
58	act for certification to receive such exemption.
59	(b) For a business established in a tax-free zone on or
60	after July 1, 2003, the exemption shall be available for a
61	period not to exceed the year in which the business receives its
62	initial certification from the task force and the 10 years
63	immediately thereafter. For any business established prior to
64	July 1, 2003, the exemption shall be available for a period not
65	to exceed the year in which the business receives its initial
66	certification from the task force and the 5 years immediately
67	thereafter.
68	(c) To receive a certification for an exemption, a
69	business shall file an application for certification with the
70	Urban Revitalization Task Force. The application shall be filed
71	no later than April 1 of the year in which the business is
72	seeking an exemption. The application shall be made on a form
73	prescribed by the task force and shall include separate
74	descriptions of:
75	1. Real and tangible personal property owned or leased by
76	the business prior to expansion, if any.
77	2. Net new or additional real and tangible personal
78	property acquired to facilitate the new, expanded, or rebuilt
79	facility.
80	(d) The task force shall review the application to
81	determine whether it contains all the information required
82	pursuant to this section and meets the criteria set out in this
83	section. The task force shall certify all applications that
84	contain the information required pursuant to this section and
85	meet the criteria set out in this section as eligible to receive
86	an exemption. The certification shall be in writing and a copy
87	of the certification shall be transmitted to the executive
88	director of the Department of Revenue within 10 days after
89	approval of the certification by the task force.
90	(2) The Department of Revenue shall issue a tax exemption
91	permit to businesses holding a certified exemption issued by the
92	Urban Revitalization Task Force.
93	(3) In order to qualify for a tax exemption under this
94	act, a business must provide a statement that no less than 20
95	percent of its employees are residents of the tax-free zone or
96	an enterprise zone in the area. The business may be exempt from
97	this 20-percent requirement if it is able to demonstrate just
98	cause to the task force. It shall be a condition precedent to
99	maintaining tax-free status that such employment requirements be
100	fulfilled throughout each year during the 10-year period of the
101	credit. The statement shall set forth the name and place of
102	residence of each permanent employee on the last day of business
103	of the tax year for which the credit is claimed or, if an
104	employee is no longer employed or eligible for the credit on
105	that date, on the last calendar day of the last full calendar
106	month the employee was employed or eligible for the credit at
107	the relevant site.
108	(4) The provisions of this section shall expire and be
109	void on June 30, 2013, and no business shall be allowed to claim
110	such sales and use tax and excise tax on documents exemptions
111	after that date.
112	Section 4. Urban Revitalization Task Force; creation;
113	membership and duties.--
114	(1) There is hereby created an Urban Revitalization Task
115	Force. The task force shall be composed of a business owner
116	operating within the tax-free zone, appointed by the Governor; a
117	resident residing within the tax-free zone, appointed by the
118	Governor; a member of the House of Representatives residing in
119	Miami-Dade County, appointed by the Speaker of the House of
120	Representatives; a member of the Senate residing in Miami-Dade
121	County, appointed by the President of the Senate; a county
122	commissioner appointed by the City Mayor; a city commissioner
123	appointed by the City Mayor; and the director of the Office of
124	Tourism, Trade, and Economic Development. The terms of office
125	for task force members shall be for 4 years, except that members
126	appointed by the Speaker of the House of Representatives and the
127	President of the Senate shall serve for terms of 2 years. A
128	vacancy occurring during a term shall be filled for the
129	unexpired term in the same manner as the original appointment. A
130	task force member shall receive no compensation for his or her
131	services, but is entitled to the necessary expenses, including
132	travel expenses as provided in s. 112.061, Florida Statutes,
133	incurred in the discharge of his or her duties. Each task force
134	member shall hold office until a successor has been appointed
135	and has qualified. A certificate of the appointment or
136	reappointment of any task force member shall be filed with the
137	clerk of Miami-Dade County, and the certificate is conclusive
138	evidence of the due and proper appointment of the task force
139	member. The task force must meet on a quarterly basis, at a
140	minimum, in order to review applications and make determinations
141	as to businesses eligible to attain tax-free status. The task
142	force shall vote and designate a chair and vice chair.
143	(2) Subject to funding by the Miami-Dade County
144	Commission, the task force may employ an executive director,
145	technical experts, and such other agents and employees,
146	permanent and temporary, as it requires and determine their
147	qualifications, duties, and compensation. For such legal
148	services as it requires, the task force may employ or retain its
149	own counsel and legal staff. The task force authorized to
150	transact business and exercise powers under this act shall file
151	with the Clerk of Miami-Dade County, on or before March 31 of
152	each year, a report of its activities for the preceding fiscal
153	year, which report shall include a complete financial statement
154	setting forth its assets, liabilities, income, and operating
155	expenses as of the end of such fiscal year. At the time of
156	filing the report, the task force shall publish in a newspaper
157	of general circulation in the community a notice to the effect
158	that such report has been filed with the county or municipality
159	and is available for inspection during business hours in the
160	office of the Clerk of Miami-Dade County and in the office of
161	the task force.
162	(3) The task force shall submit a report of its activities
163	to the Governor, the Speaker of the House of Representatives,
164	and the President of the Senate by February 15 of each year.
165	Section 5. Review of pilot project.--Prior to the 2012
166	Regular Session of the Legislature, the Office of Program Policy
167	Analysis and Government Accountability shall review and evaluate
168	the effectiveness and viability of the Tax-Free Urban
169	Revitalization Pilot Project created under this act. The Office
170	of Program Policy Analysis and Government Accountability shall
171	specifically evaluate whether relief from certain taxes induced
172	new investment and development in the area; increased the number
173	of jobs created or retained in the area; induced the renovation,
174	rehabilitation, restoration, improvement, or new construction of
175	businesses or housing within the area; or contributed to the
176	economic viability and profitability of business and commerce
177	located within the area. The Office of Program Policy Analysis
178	and Government Accountability shall submit a report of its
179	findings and recommendations to the Speaker of the House of
180	Representatives and the President of the Senate no later than
181	January 15, 2012.
182	Section 6. This act shall stand repealed on June 30, 2013,
183	and any designation made pursuant to this act shall be revoked
184	on that date.
185	Section 7. This act shall take effect January 1, 2004.