HB 1725

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

CODING: Words stricken are deletions; words underlined are additions.