Florida Senate - 2016                             CS for SB 1646
       
       
        
       By the Committee on Commerce and Tourism; and Senator Latvala
       
       577-02554A-16                                         20161646c1
    1                        A bill to be entitled                      
    2         An act relating to economic development; amending s.
    3         20.60, F.S.; requiring the Department of Economic
    4         Opportunity to contract with a direct-support
    5         organization to promote the sports industry and the
    6         participation of residents in certain athletic
    7         competitions in this state and to promote the state as
    8         a host for certain athletic competitions; amending s.
    9         196.012, F.S.; conforming provisions to changes made
   10         by the act; amending s. 212.20, F.S.; deleting an
   11         obsolete provision; amending s. 220.191, F.S.;
   12         revising the definition of the term “cumulative
   13         capital investment”; deleting an obsolete provision;
   14         conforming a cross-reference; amending s. 220.196,
   15         F.S.; conforming a cross-reference; amending s.
   16         288.0001, F.S.; conforming cross-references; requiring
   17         the Office of Economic and Demographic Research and
   18         the Office of Program Policy Analysis and Government
   19         Accountability to provide a detailed analysis of the
   20         retention of Major League Baseball spring training
   21         baseball franchises; amending s. 288.005, F.S.;
   22         defining the term “average private sector wage in the
   23         area”; revising the definition of the term “economic
   24         benefits”; amending s. 288.061, F.S.; requiring the
   25         Office of Economic and Demographic Research to include
   26         certain guidelines for the calculation of economic
   27         benefits; providing requirements for an amended
   28         definition by the office; prohibiting the department
   29         from attributing to a business certain investments for
   30         specified purposes; requiring the department to
   31         consider certain investments for specified purposes;
   32         providing requirements for the contract or agreement;
   33         prohibiting the department from entering into an
   34         agreement or a contract that has a term of longer than
   35         10 years; authorizing the department to enter into a
   36         successive agreement or contract for a specified
   37         project under certain circumstances; providing
   38         applicability; requiring the department to provide
   39         specified notice to the Legislature upon the final
   40         execution of each contract or agreement; amending s.
   41         288.076, F.S.; revising definitions; conforming cross
   42         references; providing requirements for information
   43         that the department is required to publish on a
   44         certain website; amending s. 288.095, F.S.; conforming
   45         provisions to changes made by the act; amending s.
   46         288.1045, F.S.; deleting the definition of the term
   47         “average wage in the area”; authorizing a business to
   48         receive an approved refund if the business fails to
   49         submit certain documentation under certain
   50         circumstances; extending an expiration date;
   51         conforming provisions to changes made by the act;
   52         amending s. 288.106, F.S.; deleting the definition of
   53         the term “average private sector wage in the area”;
   54         making technical changes; providing that certain
   55         incentive payments are not repayment of actual taxes
   56         paid; providing that actual taxes paid limit the
   57         amount of incentive payments a business may receive;
   58         amending s. 288.108, F.S.; revising definitions;
   59         amending s. 288.1088, F.S.; renaming the Quick Action
   60         Closing Fund as the Florida Enterprise Fund; revising
   61         the requirements for projects eligible for receipt of
   62         funds from the fund; requiring local financial
   63         support; defining a term; requiring a certain waiver
   64         request to be transmitted in writing to the department
   65         with an explanation of the specific justification for
   66         the request; requiring a decision to be stated in
   67         writing with an explanation of the reason for
   68         approving the request if the department approves the
   69         request; requiring the department to issue a letter to
   70         an applicant in certain circumstances; prohibiting the
   71         payment of moneys from the fund to a business until
   72         the scheduled goals have been achieved; conforming
   73         provisions to changes made by the act; amending s.
   74         288.1089, F.S.; deleting the definition of the term
   75         “average private sector wage”; conforming provisions
   76         to changes made by the act; amending s. 288.11621,
   77         F.S.; conforming a provision to changes made by the
   78         act; amending s. 288.11625, F.S.; conforming cross
   79         references; deleting an obsolete provision relating to
   80         applications for state funds by new facilities or
   81         projects commenced before July 1, 2014; amending s.
   82         288.11631, F.S.; conforming cross-references;
   83         repealing s. 288.1169, F.S., relating to state agency
   84         funding of the International Game Fish Association
   85         World Center facility; reviving, reenacting, and
   86         amending s. 288.1229, F.S., relating to the promotion
   87         and development of sports-related industries and
   88         amateur athletics; requiring the department to create
   89         a direct-support organization to assist the department
   90         in certain promotion and development; naming the
   91         direct support organization the Florida Sports
   92         Foundation; specifying the purpose of the foundation;
   93         specifying requirements for the foundation, including
   94         appointment of a governing board; requiring that the
   95         foundation operate under written contract with the
   96         department; specifying provisions that must be
   97         included in the contract; providing that the
   98         department may allow the foundation to use certain
   99         facilities, personnel, and services if it complies
  100         with certain provisions; requiring an annual financial
  101         audit of the foundation; specifying duties of the
  102         foundation; deleting residency requirements for
  103         participants of the Sunshine State Games and Florida
  104         Senior Games; deleting certain competition
  105         requirements; conforming provisions to changes made by
  106         the act; amending s. 288.125, F.S.; revising the
  107         applicability of the term “entertainment industry”;
  108         renumbering and amending s. 288.1251, F.S.; renaming
  109         the Office of Film and Entertainment within the
  110         department as the Division of Film and Entertainment
  111         within Enterprise Florida, Inc.; requiring the
  112         division to serve as a liaison between the
  113         entertainment industry and other agencies,
  114         commissions, and organizations; requiring the
  115         president of Enterprise Florida, Inc., to appoint the
  116         film and entertainment commissioner within a specified
  117         period of time; revising the requirements of the
  118         division’s strategic plan; renumbering and amending s.
  119         288.1252, F.S.; revising the powers and duties of the
  120         Florida Film and Entertainment Advisory Council;
  121         revising council membership; conforming provisions to
  122         changes made by the act; renumbering and amending s.
  123         288.1253, F.S.; prohibiting the division and its
  124         employees and representatives from accepting specified
  125         accommodations, goods, or services from specified
  126         parties; providing that a person who accepts any such
  127         goods or services is subject to specified penalties;
  128         conforming provisions to changes made by the act;
  129         amending s. 288.1254, F.S.; revising the date of
  130         repeal; prohibiting, rather than authorizing, an award
  131         of credits after April 1, 2016; requiring the
  132         Department of Revenue to deny certain credits received
  133         on or after April 1, 2016; creating s. 288.1256, F.S.;
  134         creating the Entertainment Action Fund within the
  135         Department of Economic Opportunity; defining terms;
  136         authorizing a production company to apply for funds
  137         from the Entertainment Action Fund in certain
  138         circumstances; requiring the division to review and
  139         evaluate applications to determine the eligibility of
  140         each project; requiring the division to select
  141         projects that maximize the return to the state;
  142         requiring certain criteria to be considered by the
  143         division; requiring a production company to have
  144         financing for a project before it applies for action
  145         funds; requiring the department to prescribe a form
  146         for an application with specified information;
  147         requiring that the division and the department make a
  148         recommendation to the Governor to approve or deny an
  149         award within a specified timeframe after the
  150         completion of the review and evaluation; providing
  151         that an award of funds may not constitute more than a
  152         specified percentage of qualified expenditures in this
  153         state; prohibiting the use of such funds to pay wages
  154         to nonresidents; requiring a production to start
  155         within a specified period after it is approved by the
  156         Governor; requiring that the recommendation include
  157         performance conditions that the project must meet to
  158         obtain funds; authorizing the Governor to approve a
  159         project without consulting the Legislature under
  160         certain circumstances; requiring the Governor to
  161         provide a written description and evaluation of a
  162         project before giving final approval of the project
  163         under certain circumstances; requiring the department
  164         and the production company to enter into a specified
  165         agreement after approval by the Governor; requiring
  166         that the agreement be finalized and signed by an
  167         authorized officer of the production company within a
  168         specified period after approval by the Governor;
  169         prohibiting an approved production company from
  170         simultaneously receiving specified benefits for the
  171         same production; requiring that the department
  172         validate contractor performance and report such
  173         validation in the annual report; prohibiting the
  174         department from approving awards in excess of the
  175         amount appropriated for a fiscal year; requiring the
  176         department to maintain a schedule of funds;
  177         prohibiting the department or division from accepting
  178         applications or conditionally committing funds under
  179         certain circumstances; providing that a production
  180         company that submits fraudulent information is liable
  181         for reimbursement of specified costs; providing a
  182         penalty; prohibiting the department or division from
  183         waiving any provision or providing an extension of
  184         time to meet specified requirements; providing an
  185         expiration date; amending s. 288.1258, F.S.;
  186         conforming provisions to changes made by the act;
  187         prohibiting an approved production company from
  188         simultaneously receiving benefits under specified
  189         provisions for the same production; requiring the
  190         department to develop a standardized application form
  191         in cooperation with the division and other agencies;
  192         requiring the production company to submit aggregate
  193         data on specified topics; authorizing a production
  194         company to renew its certificate of exemption for a
  195         specified period; amending ss. 288.901 and 288.9015,
  196         F.S.; conforming provisions to changes made by the
  197         act; amending s. 288.907 , F.S.; requiring reporting
  198         on the number of jobs that provide health benefits to
  199         employees; amending s. 288.92, F.S.; revising the
  200         required divisions within Enterprise Florida, Inc.;
  201         amending s. 288.980, F.S.; authorizing grant awards
  202         for activities that grow the economy of a defense
  203         dependent community; making technical changes;
  204         amending s. 320.08058, F.S.; conforming provisions to
  205         changes made by the act; amending uses of the proceeds
  206         of the Florida Professional Sports Team license plate;
  207         amending s. 477.0135, F.S.; conforming provisions to
  208         changes made by the act; providing effective dates.
  209          
  210  Be It Enacted by the Legislature of the State of Florida:
  211  
  212         Section 1. Effective July 1, 2016, paragraph (g) is added
  213  to subsection (4) of section 20.60, Florida Statutes, to read:
  214         20.60 Department of Economic Opportunity; creation; powers
  215  and duties.—
  216         (4) The purpose of the department is to assist the Governor
  217  in working with the Legislature, state agencies, business
  218  leaders, and economic development professionals to formulate and
  219  implement coherent and consistent policies and strategies
  220  designed to promote economic opportunities for all Floridians.
  221  To accomplish such purposes, the department shall:
  222         (g) Notwithstanding part I of chapter 287, contract with
  223  the direct-support organization created under s. 288.1229 to
  224  guide, stimulate, and promote the sports industry in this state,
  225  to promote the participation of residents of this state in
  226  amateur athletic competition, and to promote this state as a
  227  host for national and international amateur athletic
  228  competitions.
  229         Section 2. Paragraph (a) of subsection (14) of section
  230  196.012, Florida Statutes, is amended to read:
  231         196.012 Definitions.—For the purpose of this chapter, the
  232  following terms are defined as follows, except where the context
  233  clearly indicates otherwise:
  234         (14) “New business” means:
  235         (a)1. A business or organization establishing 10 or more
  236  new jobs to employ 10 or more full-time employees in this state
  237  which pays, paying an average wage for such new jobs which that
  238  is above the average wage in the area and, which principally
  239  engages in any one or more of the following operations:
  240         a. Manufactures, processes, compounds, fabricates, or
  241  produces for sale items of tangible personal property at a fixed
  242  location and which comprises an industrial or manufacturing
  243  plant; or
  244         b. Is a target industry business as defined in s.
  245  288.106(2) s. 288.106(2)(q);
  246         2. A business or organization establishing 25 or more new
  247  jobs to employ 25 or more full-time employees in this state, the
  248  sales factor of which, as defined by s. 220.15(5), for the
  249  facility with respect to which it requests an economic
  250  development ad valorem tax exemption is less than 0.50 for each
  251  year the exemption is claimed; or
  252         3. An office space in this state owned and used by a
  253  business or organization newly domiciled in this state if;
  254  provided such office space houses 50 or more full-time employees
  255  of such business or organization and; provided that such
  256  business or organization office first begins operation on a site
  257  clearly separate from any other commercial or industrial
  258  operation owned by the same business or organization.
  259         Section 3. Paragraph (d) of subsection (6) of section
  260  212.20, Florida Statutes, is amended to read:
  261         212.20 Funds collected, disposition; additional powers of
  262  department; operational expense; refund of taxes adjudicated
  263  unconstitutionally collected.—
  264         (6) Distribution of all proceeds under this chapter and ss.
  265  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  266         (d) The proceeds of all other taxes and fees imposed
  267  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  268  and (2)(b) shall be distributed as follows:
  269         1. In any fiscal year, the greater of $500 million, minus
  270  an amount equal to 4.6 percent of the proceeds of the taxes
  271  collected pursuant to chapter 201, or 5.2 percent of all other
  272  taxes and fees imposed pursuant to this chapter or remitted
  273  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
  274  monthly installments into the General Revenue Fund.
  275         2. After the distribution under subparagraph 1., 8.9744
  276  percent of the amount remitted by a sales tax dealer located
  277  within a participating county pursuant to s. 218.61 shall be
  278  transferred into the Local Government Half-cent Sales Tax
  279  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
  280  transferred shall be reduced by 0.1 percent, and the department
  281  shall distribute this amount to the Public Employees Relations
  282  Commission Trust Fund less $5,000 each month, which shall be
  283  added to the amount calculated in subparagraph 3. and
  284  distributed accordingly.
  285         3. After the distribution under subparagraphs 1. and 2.,
  286  0.0966 percent shall be transferred to the Local Government
  287  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
  288  to s. 218.65.
  289         4. After the distributions under subparagraphs 1., 2., and
  290  3., 2.0810 percent of the available proceeds shall be
  291  transferred monthly to the Revenue Sharing Trust Fund for
  292  Counties pursuant to s. 218.215.
  293         5. After the distributions under subparagraphs 1., 2., and
  294  3., 1.3653 percent of the available proceeds shall be
  295  transferred monthly to the Revenue Sharing Trust Fund for
  296  Municipalities pursuant to s. 218.215. If the total revenue to
  297  be distributed pursuant to this subparagraph is at least as
  298  great as the amount due from the Revenue Sharing Trust Fund for
  299  Municipalities and the former Municipal Financial Assistance
  300  Trust Fund in state fiscal year 1999-2000, no municipality shall
  301  receive less than the amount due from the Revenue Sharing Trust
  302  Fund for Municipalities and the former Municipal Financial
  303  Assistance Trust Fund in state fiscal year 1999-2000. If the
  304  total proceeds to be distributed are less than the amount
  305  received in combination from the Revenue Sharing Trust Fund for
  306  Municipalities and the former Municipal Financial Assistance
  307  Trust Fund in state fiscal year 1999-2000, each municipality
  308  shall receive an amount proportionate to the amount it was due
  309  in state fiscal year 1999-2000.
  310         6. Of the remaining proceeds:
  311         a. In each fiscal year, the sum of $29,915,500 shall be
  312  divided into as many equal parts as there are counties in the
  313  state, and one part shall be distributed to each county. The
  314  distribution among the several counties must begin each fiscal
  315  year on or before January 5th and continue monthly for a total
  316  of 4 months. If a local or special law required that any moneys
  317  accruing to a county in fiscal year 1999-2000 under the then
  318  existing provisions of s. 550.135 be paid directly to the
  319  district school board, special district, or a municipal
  320  government, such payment must continue until the local or
  321  special law is amended or repealed. The state covenants with
  322  holders of bonds or other instruments of indebtedness issued by
  323  local governments, special districts, or district school boards
  324  before July 1, 2000, that it is not the intent of this
  325  subparagraph to adversely affect the rights of those holders or
  326  relieve local governments, special districts, or district school
  327  boards of the duty to meet their obligations as a result of
  328  previous pledges or assignments or trusts entered into which
  329  obligated funds received from the distribution to county
  330  governments under then-existing s. 550.135. This distribution
  331  specifically is in lieu of funds distributed under s. 550.135
  332  before July 1, 2000.
  333         b. The department shall distribute $166,667 monthly to each
  334  applicant certified as a facility for a new or retained
  335  professional sports franchise pursuant to s. 288.1162. Up to
  336  $41,667 shall be distributed monthly by the department to each
  337  certified applicant as defined in s. 288.11621 for a facility
  338  for a spring training franchise. However, not more than $416,670
  339  may be distributed monthly in the aggregate to all certified
  340  applicants for facilities for spring training franchises.
  341  Distributions begin 60 days after such certification and
  342  continue for not more than 30 years, except as otherwise
  343  provided in s. 288.11621. A certified applicant identified in
  344  this sub-subparagraph may not receive more in distributions than
  345  expended by the applicant for the public purposes provided in s.
  346  288.1162(5) or s. 288.11621(3).
  347         c. Beginning 30 days after notice by the Department of
  348  Economic Opportunity to the Department of Revenue that an
  349  applicant has been certified as the professional golf hall of
  350  fame pursuant to s. 288.1168 and is open to the public, $166,667
  351  shall be distributed monthly, for up to 300 months, to the
  352  applicant.
  353         d. Beginning 30 days after notice by the Department of
  354  Economic Opportunity to the Department of Revenue that the
  355  applicant has been certified as the International Game Fish
  356  Association World Center facility pursuant to s. 288.1169, and
  357  the facility is open to the public, $83,333 shall be distributed
  358  monthly, for up to 168 months, to the applicant. This
  359  distribution is subject to reduction pursuant to s. 288.1169. A
  360  lump sum payment of $999,996 shall be made after certification
  361  and before July 1, 2000.
  362         d.e. The department shall distribute up to $83,333 monthly
  363  to each certified applicant as defined in s. 288.11631 for a
  364  facility used by a single spring training franchise, or up to
  365  $166,667 monthly to each certified applicant as defined in s.
  366  288.11631 for a facility used by more than one spring training
  367  franchise. Monthly distributions begin 60 days after such
  368  certification or July 1, 2016, whichever is later, and continue
  369  for not more than 20 years to each certified applicant as
  370  defined in s. 288.11631 for a facility used by a single spring
  371  training franchise or not more than 25 years to each certified
  372  applicant as defined in s. 288.11631 for a facility used by more
  373  than one spring training franchise. A certified applicant
  374  identified in this sub-subparagraph may not receive more in
  375  distributions than expended by the applicant for the public
  376  purposes provided in s. 288.11631(3).
  377         e.f. Beginning 45 days after notice by the Department of
  378  Economic Opportunity to the Department of Revenue that an
  379  applicant has been approved by the Legislature and certified by
  380  the Department of Economic Opportunity under s. 288.11625 or
  381  upon a date specified by the Department of Economic Opportunity
  382  as provided under s. 288.11625(6)(d), the department shall
  383  distribute each month an amount equal to one-twelfth of the
  384  annual distribution amount certified by the Department of
  385  Economic Opportunity for the applicant. The department may not
  386  distribute more than $7 million in the 2014-2015 fiscal year or
  387  more than $13 million annually thereafter under this sub
  388  subparagraph.
  389         f.g. Beginning December 1, 2015, and ending June 30, 2016,
  390  the department shall distribute $26,286 monthly to the State
  391  Transportation Trust Fund. Beginning July 1, 2016, the
  392  department shall distribute $15,333 monthly to the State
  393  Transportation Trust Fund.
  394         7. All other proceeds must remain in the General Revenue
  395  Fund.
  396         Section 4. Paragraphs (b) and (g) of subsection (1) of
  397  section 220.191, Florida Statutes, are amended to read:
  398         220.191 Capital investment tax credit.—
  399         (1) DEFINITIONS.—For purposes of this section:
  400         (b) “Cumulative capital investment” means the total capital
  401  investment in land, buildings, and equipment made by, or on
  402  behalf of, the qualifying business in connection with a
  403  qualifying project during the period from the beginning of
  404  construction of the project to the commencement of operations.
  405  The term does not include funds granted to or spent on behalf of
  406  the qualifying business by the state, a local government, or
  407  other governmental entity; funds appropriated in the General
  408  Appropriations Act; or funds otherwise provided to the
  409  qualifying business by a state agency, local government, or
  410  other governmental entity.
  411         (g) “Qualifying project” means a facility in this state
  412  meeting one or more of the following criteria:
  413         1. A new or expanding facility in this state which creates
  414  at least 100 new jobs in this state and is in one of the high
  415  impact sectors identified by Enterprise Florida, Inc., and
  416  certified by the Department of Economic Opportunity pursuant to
  417  s. 288.108(6), including, but not limited to, aviation,
  418  aerospace, automotive, and silicon technology industries.
  419  However, between July 1, 2011, and June 30, 2014, the
  420  requirement that a facility be in a high-impact sector is waived
  421  for any otherwise eligible business from another state which
  422  locates all or a portion of its business to a Disproportionally
  423  Affected County. For purposes of this section, the term
  424  “Disproportionally Affected County” means Bay County, Escambia
  425  County, Franklin County, Gulf County, Okaloosa County, Santa
  426  Rosa County, Walton County, or Wakulla County.
  427         2. A new or expanded facility in this state which is
  428  engaged in a target industry designated pursuant to the
  429  procedure specified in s. 288.106(2) and which is induced by
  430  this credit to create or retain at least 1,000 jobs in this
  431  state, provided that at least 100 of those jobs are new, pay an
  432  annual average wage of at least 130 percent of the average
  433  private sector wage in the area as defined in s. 288.005(1) s.
  434  288.106(2), and make a cumulative capital investment of at least
  435  $100 million. Jobs may be considered retained only if there is
  436  significant evidence that the loss of jobs is imminent.
  437  Notwithstanding subsection (2), annual credits against the tax
  438  imposed by this chapter may not exceed 50 percent of the
  439  increased annual corporate income tax liability or the premium
  440  tax liability generated by or arising out of a project
  441  qualifying under this subparagraph. A facility that qualifies
  442  under this subparagraph for an annual credit against the tax
  443  imposed by this chapter may take the tax credit for a period not
  444  to exceed 5 years.
  445         3. A new or expanded headquarters facility in this state
  446  which locates in an enterprise zone and brownfield area and is
  447  induced by this credit to create at least 1,500 jobs which on
  448  average pay at least 200 percent of the statewide average annual
  449  private sector wage, as published by the Department of Economic
  450  Opportunity, and which new or expanded headquarters facility
  451  makes a cumulative capital investment in this state of at least
  452  $250 million.
  453         Section 5. Paragraph (a) of subsection (2) of section
  454  220.196, Florida Statutes, is amended to read:
  455         220.196 Research and development tax credit.—
  456         (2) TAX CREDIT.—
  457         (a) As provided in this section, a business enterprise is
  458  eligible for a credit against the tax imposed by this chapter if
  459  it:
  460         1. Has qualified research expenses in this state in the
  461  taxable year exceeding the base amount;
  462         2. Claims and is allowed a research credit for such
  463  qualified research expenses under 26 U.S.C. s. 41 for the same
  464  taxable year as subparagraph 1.; and
  465         3. Is a qualified target industry business as defined in s.
  466  288.106(2) s. 288.106(2)(n). Only qualified target industry
  467  businesses in the manufacturing, life sciences, information
  468  technology, aviation and aerospace, homeland security and
  469  defense, cloud information technology, marine sciences,
  470  materials science, and nanotechnology industries may qualify for
  471  a tax credit under this section. A business applying for a
  472  credit pursuant to this section shall include a letter from the
  473  Department of Economic Opportunity certifying whether the
  474  business meets the requirements of this subparagraph with its
  475  application for credit. The Department of Economic Opportunity
  476  shall provide such a letter upon receiving a request.
  477         Section 6. Paragraphs (a), (b), and (e) of subsection (2)
  478  of section 288.0001, Florida Statutes, are amended to read:
  479         288.0001 Economic Development Programs Evaluation.—The
  480  Office of Economic and Demographic Research and the Office of
  481  Program Policy Analysis and Government Accountability (OPPAGA)
  482  shall develop and present to the Governor, the President of the
  483  Senate, the Speaker of the House of Representatives, and the
  484  chairs of the legislative appropriations committees the Economic
  485  Development Programs Evaluation.
  486         (2) The Office of Economic and Demographic Research and
  487  OPPAGA shall provide a detailed analysis of economic development
  488  programs as provided in the following schedule:
  489         (a) By January 1, 2014, and every 3 years thereafter, an
  490  analysis of the following:
  491         1. The capital investment tax credit established under s.
  492  220.191.
  493         2. The qualified target industry tax refund established
  494  under s. 288.106.
  495         3. The brownfield redevelopment bonus refund established
  496  under s. 288.107.
  497         4. High-impact business performance grants established
  498  under s. 288.108.
  499         5. The Florida Enterprise Quick Action Closing Fund
  500  established under s. 288.1088.
  501         6. The Innovation Incentive Program established under s.
  502  288.1089.
  503         7. Enterprise Zone Program incentives established under ss.
  504  212.08(5) and (15), 212.096, 220.181, and 220.182.
  505         8. The New Markets Development Program established under
  506  ss. 288.991-288.9922.
  507         (b) By January 1, 2015, and every 3 years thereafter, an
  508  analysis of the following:
  509         1. The entertainment industry financial incentive program
  510  established under s. 288.1254.
  511         2. The entertainment industry sales tax exemption program
  512  established under s. 288.1258.
  513         3. The Florida Tourism Industry Marketing Corporation VISIT
  514  Florida and its programs established or funded under ss.
  515  288.122, 288.1226, 288.12265, and 288.124.
  516         4. The Florida Sports Foundation and related programs
  517  established under ss. 288.1162, 288.11621, 288.1166, 288.1167,
  518  288.1168, 288.1169, and 288.1171.
  519         (e) Beginning January 1, 2018, and every 3 years
  520  thereafter, an analysis of the Sports Development Program
  521  established under s. 288.11625 and the retention of Major League
  522  Baseball spring training baseball franchises under s. 288.11631.
  523         Section 7. Present subsection (1) of section 288.005,
  524  Florida Statutes, is amended, and present subsections (3)
  525  through (6) of that section are redesignated as subsections (4)
  526  through (7), respectively, and a new subsection (1) is added to
  527  that section, to read:
  528         288.005 Definitions.—As used in this chapter, the term:
  529         (1) “Average private sector wage in the area” means the
  530  statewide average wage in the private sector or the average of
  531  all private sector wages in the county or in the standard
  532  metropolitan area in which the project is located, as determined
  533  by the department.
  534         (3)(1) “Economic benefits” means the direct, indirect, and
  535  induced gains in state revenues as a percentage of the state’s
  536  investment. The state’s investment includes all state funds
  537  spent or foregone to benefit a business, including state funds
  538  appropriated to public and private entities, state grants, tax
  539  exemptions, tax refunds, tax credits, and other state
  540  incentives.
  541         Section 8. Subsections (2) and (3) of section 288.061,
  542  Florida Statutes, are amended to read:
  543         288.061 Economic development incentive application
  544  process.—
  545         (2)(a)Beginning July 1, 2013, The department shall review
  546  and evaluate each economic development incentive application for
  547  the economic benefits of the proposed award of state incentives
  548  proposed for the project.
  549         (b) As used in this subsection, the term “economic
  550  benefits” has the same meaning as in s. 288.005. The Office of
  551  Economic and Demographic Research shall establish the
  552  methodology and model used to calculate the economic benefits,
  553  including guidelines for the appropriate application of the
  554  department’s internal model. For purposes of this requirement,
  555  an amended definition of the term “economic benefits” may be
  556  developed by the Office of Economic and Demographic Research.
  557  However, the amended definition must reflect the requirement of
  558  s. 288.005 that the calculation of the state’s investment
  559  include all state funds spent or foregone to benefit the
  560  business, including state funds appropriated to public and
  561  private entities, to the extent that those funds should
  562  reasonably be known to the department at the time of approval.
  563         (c) For the purpose of calculating the economic benefits of
  564  the proposed award of state incentives for the project, the
  565  department may not attribute to the business any capital
  566  investment made by the business using state funds. However, for
  567  the purpose of evaluating an economic development incentive
  568  application, the department shall consider the cumulative
  569  capital investment, as defined in s. 220.191.
  570         (3) Within 10 business days after the department receives a
  571  complete the submitted economic development incentive
  572  application, the executive director shall approve or disapprove
  573  the application and issue a letter of certification to the
  574  applicant which includes a justification of that decision,
  575  unless the business requests an extension of that time.
  576         (a) The contract or agreement or contract with the
  577  applicant must specify the total amount of the award, the
  578  performance conditions that must be met to obtain the award, the
  579  schedule for payment, and sanctions that would apply for failure
  580  to meet performance conditions. Any agreement or contract that
  581  requires the business to make a capital investment must also
  582  require that such investment remain in this state for the
  583  duration of the agreement or contract, with the exception of an
  584  investment made in transportation-related assets specifically
  585  used for the purpose of transporting goods or employees. The
  586  department may enter into one agreement or contract covering all
  587  of the state incentives that are being provided to the
  588  applicant. The agreement or contract must provide that release
  589  of funds is contingent upon sufficient appropriation of funds by
  590  the Legislature.
  591         (b) The department may not enter into an agreement or a
  592  contract that has a term of more than 10 years. However, the
  593  department may enter into a successive agreement or contract for
  594  a specific project to extend the initial 10-year term if each
  595  successive agreement or contract is contingent upon the
  596  successful completion of the previous agreement or contract.
  597  This paragraph does not apply to an agreement or a contract for
  598  a project receiving a capital investment tax credit under s.
  599  220.191 or an Innovation Incentive Program award under s.
  600  288.1089.
  601         (c) The department shall provide a notice, including an
  602  updated description and evaluation, to the Legislature upon the
  603  final execution of each contract or agreement. Any contract or
  604  agreement executed by the department for a project under s.
  605  288.108, s. 288.1088, or s. 288.1089 must embody performance
  606  criteria and timelines that were in the written description and
  607  evaluation submitted to the Legislature.
  608         (d)(b) The release of funds for the incentive or incentives
  609  awarded to the applicant depends upon the statutory requirements
  610  of the particular incentive program.
  611         Section 9. Paragraphs (a), (c), and (e) of subsection (1),
  612  paragraph (e) of subsection (3), and subsection (6) of section
  613  288.076, Florida Statutes, are amended to read:
  614         288.076 Return on investment reporting for economic
  615  development programs.—
  616         (1) As used in this section, the term:
  617         (a) “Jobs” has the same meaning as provided in s.
  618  288.106(2) s. 288.106(2)(i).
  619         (c) “Project” has the same meaning as provided in s.
  620  288.106(2) s. 288.106(2)(m).
  621         (e) “State investment” means all state funds spent or
  622  foregone to benefit a business, including state funds
  623  appropriated to public and private entities, any state grants,
  624  tax exemptions, tax refunds, tax credits, and any other source
  625  of state funds which should reasonably be known to the
  626  department at the time of approval or other state incentives
  627  provided to a business under a program administered by the
  628  department, including the capital investment tax credit under s.
  629  220.191.
  630         (3) Within 48 hours after expiration of the period of
  631  confidentiality for project information deemed confidential and
  632  exempt pursuant to s. 288.075, the department shall publish the
  633  following information pertaining to each project:
  634         (e) Project performance goals.—
  635         1. The incremental direct jobs attributable to the project,
  636  identifying the number of jobs generated and the number of jobs
  637  retained.
  638         2. The number of jobs generated and the number of jobs
  639  retained by the project, and for projects commencing after
  640  October 1, 2013, the average annual wage of persons holding such
  641  jobs and the number of jobs generated and the number of jobs
  642  retained which provide health benefits for the employee.
  643         3. The incremental direct capital investment in the state
  644  generated by the project.
  645         (6) Annually, the department shall publish information
  646  relating to the progress of Florida Enterprise Quick Action
  647  Closing Fund projects, including the average number of days
  648  between the date the department receives a completed application
  649  and the date on which the application is approved.
  650         Section 10. Subsection (2) and paragraph (c) of subsection
  651  (3) of section 288.095, Florida Statutes, are amended to read:
  652         288.095 Economic Development Trust Fund.—
  653         (2) There is created, within the Economic Development Trust
  654  Fund, the Economic Development Incentives Account. The Economic
  655  Development Incentives Account consists of moneys appropriated
  656  to the account for purposes of the tax incentives programs
  657  authorized under ss. 288.1045 and 288.106, and local financial
  658  support provided under ss. 288.1045, and 288.106, and 288.1088.
  659  Moneys in the Economic Development Incentives Account shall be
  660  subject to the provisions of s. 216.301(1)(a).
  661         (3)
  662         (c) Moneys in the Economic Development Incentives Account
  663  may be used only to pay tax refunds and make other payments
  664  authorized under s. 288.1045, s. 288.106, or s. 288.107 and
  665  payments authorized under s. 288.1088.
  666         Section 11. Paragraph (b) of subsection (1) and paragraph
  667  (e) of subsection (3) of section 288.1045, Florida Statutes, are
  668  amended, paragraph (i) is added to subsection (5) of that
  669  section, and subsection (7) of that section is amended, to read:
  670         288.1045 Qualified defense contractor and space flight
  671  business tax refund program.—
  672         (1) DEFINITIONS.—As used in this section:
  673         (b) “Average wage in the area” means the average of all
  674  wages and salaries in the state, the county, or in the standard
  675  metropolitan area in which the business unit is located.
  676         (3) APPLICATION PROCESS; REQUIREMENTS; AGENCY
  677  DETERMINATION.—
  678         (e) To qualify for review by the department, the
  679  application of an applicant must, at a minimum, establish the
  680  following to the satisfaction of the department:
  681         1. The jobs proposed to be provided under the application,
  682  pursuant to subparagraph (b)6., subparagraph (c)6., or
  683  subparagraph (j)6., must pay an estimated annual average wage
  684  equaling at least 115 percent of the average private sector wage
  685  in the area where the project is to be located.
  686         2. The consolidation of a Department of Defense contract
  687  must result in a net increase of at least 25 percent in the
  688  number of jobs at the applicant’s facilities in this state or
  689  the addition of at least 80 jobs at the applicant’s facilities
  690  in this state.
  691         3. The conversion of defense production jobs to nondefense
  692  production jobs must result in net increases in nondefense
  693  employment at the applicant’s facilities in this state.
  694         4. The Department of Defense contract or the space flight
  695  business contract does not cannot allow the business to include
  696  the costs of relocation or retooling in its base as allowable
  697  costs under a cost-plus, or similar, contract.
  698         5. A business unit of the applicant must have derived not
  699  less than 60 percent of its gross receipts in this state from
  700  Department of Defense contracts or space flight business
  701  contracts over the applicant’s last fiscal year, and must have
  702  derived not less than an average of 60 percent of its gross
  703  receipts in this state from Department of Defense contracts or
  704  space flight business contracts over the 5 years preceding the
  705  date an application is submitted pursuant to this section. This
  706  subparagraph does not apply to any application for certification
  707  based on a contract for reuse of a defense-related facility.
  708         6. The reuse of a defense-related facility will must result
  709  in the creation of at least 100 jobs at such facility.
  710         7. A new space flight business contract or the
  711  consolidation of a space flight business contract will must
  712  result in net increases in space flight business employment at
  713  the applicant’s facilities in this state.
  714         (5) ANNUAL CLAIM FOR REFUND.—
  715         (i) If a business fails to timely submit documentation
  716  requested by the department as required in the agreement between
  717  the business and the department and such failure results in the
  718  department withholding an otherwise approved refund, the
  719  business may receive the approved refund if:
  720         1. The business submits the documentation to the
  721  department.
  722         2. The business provides a written statement to the
  723  department detailing the extenuating circumstances that resulted
  724  in the failure to timely submit the documentation required by
  725  the agreement.
  726         3. Funds appropriated under this section remain available.
  727         4. The business was scheduled under the terms of the
  728  agreement to submit information to the department between
  729  January 1, 2014, and December 31, 2014.
  730         5. The business has met all other requirements of the
  731  agreement.
  732         (7) EXPIRATION.—An applicant may not be certified as
  733  qualified under this section after June 30, 2018 2014. A tax
  734  refund agreement existing on that date shall continue in effect
  735  in accordance with its terms.
  736         Section 12. Paragraph (c) of subsection (2) and paragraph
  737  (b) of subsection (4) of section 288.106, Florida Statutes, are
  738  amended, present subsection   is redesignated as subsection
  739  (10), and a new subsection   is added to that section, to read:
  740         288.106 Tax refund program for qualified target industry
  741  businesses.—
  742         (2) DEFINITIONS.—As used in this section:
  743         (c)“Average private sector wage in the area” means the
  744  statewide private sector average wage or the average of all
  745  private sector wages and salaries in the county or in the
  746  standard metropolitan area in which the business is located.
  747         (4) APPLICATION AND APPROVAL PROCESS.—
  748         (b) To qualify for review by the department, the
  749  application of a target industry business must, at a minimum,
  750  establish the following to the satisfaction of the department:
  751         1.a. The jobs proposed to be created under the application,
  752  pursuant to subparagraph (a)4., must pay an estimated annual
  753  average wage equaling at least 115 percent of the average
  754  private sector wage in the area where the business is to be
  755  located or the statewide private sector average wage. The
  756  governing board of the local governmental entity providing the
  757  local financial support of the jurisdiction where the qualified
  758  target industry business is to be located shall notify the
  759  department and Enterprise Florida, Inc., which calculation of
  760  the average private sector wage in the area must be used as the
  761  basis for the business’s wage commitment. In determining the
  762  average annual wage, the department shall include only new
  763  proposed jobs, and wages for existing jobs shall be excluded
  764  from this calculation.
  765         b. The department may waive the average wage requirement at
  766  the request of the local governing body recommending the project
  767  and Enterprise Florida, Inc. The department may waive the wage
  768  requirement for a project located in a brownfield area
  769  designated under s. 376.80, in a rural city, in a rural
  770  community, in an enterprise zone, or for a manufacturing project
  771  at any location in the state if the jobs proposed to be created
  772  pay an estimated annual average wage equaling at least 100
  773  percent of the average private sector wage in the area where the
  774  business is to be located, only if the merits of the individual
  775  project or the specific circumstances in the community in
  776  relationship to the project warrant such action. If the local
  777  governing body and Enterprise Florida, Inc., make such a
  778  recommendation, it must be transmitted in writing and must
  779  include an explanation of, and the specific justification for
  780  the waiver recommendation must be explained. If the department
  781  elects to waive the wage requirement, the waiver must be stated
  782  in writing and must include an explanation of, and the reasons
  783  for granting the waiver must be explained.
  784         2. The target industry business’s project must result in
  785  the creation of at least 10 jobs at the project and, in the case
  786  of an expansion of an existing business, must result in a net
  787  increase in employment of at least 10 percent at the business.
  788  At the request of the local governing body recommending the
  789  project and Enterprise Florida, Inc., the department may waive
  790  this requirement for a business in a rural community or
  791  enterprise zone if the merits of the individual project or the
  792  specific circumstances in the community in relationship to the
  793  project warrant such action. If the local governing body and
  794  Enterprise Florida, Inc., make such a request, the request must
  795  be transmitted in writing and must include an explanation of,
  796  and the specific justification for the request must be
  797  explained. If the department elects to grant the request, the
  798  grant must be stated in writing, and explain why the request was
  799  granted the reason for granting the request must be explained.
  800         3. The business activity or product for the applicant’s
  801  project must be within an industry identified by the department
  802  as a target industry business that contributes to the economic
  803  growth of the state and the area in which the business is
  804  located, that produces a higher standard of living for residents
  805  of this state in the new global economy, or that can be shown to
  806  make an equivalent contribution to the area’s and state’s
  807  economic progress.
  808         (9) INCENTIVE PAYMENTS.—The incentive payments made to a
  809  business pursuant to this section are not repayments of the
  810  actual taxes paid to the state or to a local government by the
  811  business. The amount of state and local government taxes paid by
  812  a business serve as a limitation on the amount of incentive
  813  payments a business may receive.
  814         Section 13. Paragraph (b) of subsection (2) of section
  815  288.108, Florida Statutes, is amended to read:
  816         288.108 High-impact business.—
  817         (2) DEFINITIONS.—As used in this section, the term:
  818         (b) “Cumulative investment” means the total investment in
  819  buildings and equipment made by a qualified high-impact business
  820  since the beginning of construction of such facility. The term
  821  does not include funds granted to or spent on behalf of the
  822  qualifying business by the state, a local government, or other
  823  governmental entity; funds appropriated in the General
  824  Appropriations Act; or funds otherwise provided to the
  825  qualifying business by a state agency, local government, or
  826  other governmental entity.
  827         Section 14. Section 288.1088, Florida Statutes, are amended
  828  to read:
  829         288.1088 Florida Enterprise Quick Action Closing Fund.—
  830         (1)(a) The Legislature finds that attracting, retaining,
  831  and providing favorable conditions for the growth of certain
  832  high-impact business facilities, privately developed critical
  833  rural infrastructure, or key facilities in economically
  834  distressed urban or rural communities which provide widespread
  835  economic benefits to the public through high-quality employment
  836  opportunities in such facilities or in related facilities
  837  attracted to the state, through the increased tax base provided
  838  by the high-impact facility and related businesses, through an
  839  enhanced entrepreneurial climate in the state and the resulting
  840  business and employment opportunities, and through the
  841  stimulation and enhancement of the state’s universities and
  842  community colleges. In the global economy, there exists serious
  843  and fierce international competition for these facilities, and
  844  in most instances, when all available resources for economic
  845  development have been used, the state continues to encounter
  846  severe competitive disadvantages in vying for these business
  847  facilities. Florida’s rural areas must provide a competitive
  848  environment for business in the information age. This often
  849  requires an incentive to make it feasible for private investors
  850  to provide infrastructure in those areas.
  851         (b) The Legislature finds that the conclusion of the space
  852  shuttle program and the gap in civil human space flight will
  853  result in significant job losses that will negatively impact
  854  families, companies, the state and regional economies, and the
  855  capability level of this state’s aerospace workforce. Thus, the
  856  Legislature also finds that this loss of jobs is a matter of
  857  state interest and great public importance. The Legislature
  858  further finds that it is in the state’s interest for provisions
  859  to be made in incentive programs for economic development to
  860  maximize the state’s ability to mitigate these impacts and to
  861  develop a more diverse aerospace economy.
  862         (c) The Legislature therefore declares that sufficient
  863  resources shall be available to respond to extraordinary
  864  economic opportunities and to compete effectively for these
  865  high-impact business facilities, critical private infrastructure
  866  in rural areas, and key businesses in economically distressed
  867  urban or rural communities, and that up to 20 percent of these
  868  resources may be used for projects to retain or create high
  869  technology jobs that are directly associated with developing a
  870  more diverse aerospace economy in this state.
  871         (2) There is created within the department the Florida
  872  Enterprise Quick Action Closing Fund. Except as provided in
  873  subsection (3), projects eligible for receipt of funds from the
  874  Florida Enterprise Quick Action Closing Fund must shall:
  875         (a) Be in an industry as referenced in s. 288.106.
  876         (b) Have a positive economic benefit ratio of at least 3 to
  877  1 5 to 1.
  878         (c) Be an inducement to the project’s location or expansion
  879  in the state.
  880         (d) Pay an average annual wage of at least 125 percent of
  881  the average areawide or statewide private sector average wage in
  882  the area.
  883         (e) Be supported by the local community in which the
  884  project is to be located. Support must include a resolution
  885  adopted by the governing board of the county or municipality in
  886  which the project will be located, which resolution recommends
  887  that the project be approved and specifies that the commitments
  888  of local financial support necessary for the business exist.
  889  Before the passage of such resolution, the department may also
  890  accept an official letter from an authorized local economic
  891  development agency that endorses the proposed project and
  892  pledges that sources of local financial support for such project
  893  exist. For the purposes of making pledges of local financial
  894  support under this paragraph, the authorized local economic
  895  development agency shall be officially designated by the passage
  896  of a one-time resolution by the local governing board. For
  897  purposes of this section, the term “local financial support”
  898  means funding from local sources, public or private, which is
  899  paid to the Economic Development Trust Fund and which is equal
  900  to 20 percent of the Florida Enterprise Fund award to a
  901  business.
  902         1. A business may not provide, directly or indirectly, more
  903  than 5 percent of such funding in any fiscal year. The sources
  904  of such funding may not include, directly or indirectly, state
  905  funds appropriated from the General Revenue Fund or any state
  906  trust fund, excluding tax revenues shared with local governments
  907  pursuant to law.
  908         2. A business may not receive more than 80 percent of its
  909  total award under this section from state funds.
  910         (f) Create at least 10 new jobs.
  911         (3)(a) The department and Enterprise Florida, Inc., shall
  912  jointly review applications pursuant to s. 288.061 and determine
  913  the eligibility of each project consistent with the criteria in
  914  subsection (2).
  915         (b) If the local governing body and Enterprise Florida,
  916  Inc., decide to request a waiver of the criteria in subsection
  917  (2), the request must be transmitted in writing to the
  918  department with an explanation of the specific justification for
  919  the request. If the department approves the request, the
  920  decision must be stated in writing with an explanation of the
  921  reason for approving the request. A waiver of the criteria in
  922  subsection (2) these criteria may be considered for under the
  923  following reasons criteria:
  924         1. Based on extraordinary circumstances;
  925         2. In order to mitigate the impact of the conclusion of the
  926  space shuttle program; or
  927         3. In rural areas of opportunity if the project would
  928  significantly benefit the local or regional economy.
  929         (4)(b) The department shall evaluate individual proposals
  930  for high-impact business facilities. Such evaluation must
  931  include, but need not be limited to:
  932         (a)1. A description of the type of facility or
  933  infrastructure, its operations, and the associated product or
  934  service associated with the facility.
  935         (b)2. The number of full-time-equivalent jobs that will be
  936  created by the facility and the total estimated average annual
  937  wages of those jobs or, in the case of privately developed rural
  938  infrastructure, the types of business activities and jobs
  939  stimulated by the investment.
  940         (c)3. The cumulative amount of investment to be dedicated
  941  to the facility within a specified period.
  942         (d)4. A statement of any special impacts the facility is
  943  expected to stimulate in a particular business sector in the
  944  state or regional economy or in the state’s universities and
  945  community colleges.
  946         (e)5. A statement of the role the incentive is expected to
  947  play in the decision of the applicant business to locate or
  948  expand in this state or for the private investor to provide
  949  critical rural infrastructure.
  950         (f)6. A report evaluating the quality and value of the
  951  company submitting a proposal. The report must include:
  952         1.a. A financial analysis of the company, including an
  953  evaluation of the company’s short-term liquidity ratio as
  954  measured by its assets to liabilities liability, the company’s
  955  profitability ratio, and the company’s long-term solvency as
  956  measured by its debt-to-equity ratio;
  957         2.b. The historical market performance of the company;
  958         3.c. A review of any independent evaluations of the
  959  company;
  960         4.d. A review of the latest audit of the company’s
  961  financial statement and the related auditor’s management letter;
  962  and
  963         5.e. A review of any other types of audits that are related
  964  to the internal and management controls of the company.
  965         (g) The amount of local financial support for the project.
  966         (5)(c)1. Within 7 business days after evaluating a project,
  967  the department shall recommend to the Governor approval or
  968  disapproval of the a project for receipt of funds from the
  969  Florida Enterprise Quick Action Closing Fund. In recommending a
  970  project, the department shall include proposed performance
  971  conditions that the project must meet to obtain incentive funds.
  972         (a)2. The Governor may approve projects without consulting
  973  the Legislature for projects requiring less than $2 million in
  974  funding.
  975         (b)3. For projects requiring funding in the amount of $2
  976  million to $5 million, the Governor shall provide a written
  977  description and evaluation of a project recommended for approval
  978  to the chair and vice chair of the Legislative Budget Commission
  979  at least 10 days before prior to giving final approval for the a
  980  project. The recommendation must include proposed performance
  981  conditions that the project must meet in order to obtain funds.
  982         (c)4. If the chair or vice chair of the Legislative Budget
  983  Commission or the President of the Senate or the Speaker of the
  984  House of Representatives timely advises the Executive Office of
  985  the Governor, in writing, that such action or proposed action
  986  exceeds the delegated authority of the Executive Office of the
  987  Governor or is contrary to legislative policy or intent, the
  988  Executive Office of the Governor shall void the release of funds
  989  and instruct the department to immediately change such action or
  990  proposed action until the Legislative Budget Commission or the
  991  Legislature addresses the issue. Notwithstanding such
  992  requirement, any project exceeding $5 million must be approved
  993  by the Legislative Budget Commission before prior to the funds
  994  are being released.
  995         (6)(d) Upon the approval of the Governor, the department
  996  shall issue a letter certifying the applicant as qualified for
  997  an award. The department and the business shall enter into a
  998  contract that sets forth the performance conditions for payment
  999  of moneys from the fund. Such payment may not be made to the
 1000  business until the scheduled performance conditions have been
 1001  met. The contract must include the total amount of funds
 1002  awarded; the performance conditions that must be met to obtain
 1003  the award, including, but not limited to, net new employment in
 1004  the state, average salary, and total capital investment;
 1005  demonstrate a baseline of current service and a measure of
 1006  enhanced capability; the methodology for validating performance;
 1007  the schedule of payments from the fund; the amount of local
 1008  financial support that will be annually available and that will
 1009  be paid into the Economic Development Trust Fund; and sanctions
 1010  for failure to meet performance conditions. The contract must
 1011  provide that payment of moneys from the fund is contingent upon
 1012  sufficient appropriation of funds by the Legislature. The
 1013  department may not enter into a contract with a business if the
 1014  local financial support resolution is not passed by the local
 1015  governing body within 90 days after the department has issued
 1016  the letter of certification.
 1017         (7)(e) The department shall validate contractor performance
 1018  and report such validation in the annual incentives report
 1019  required under s. 288.907.
 1020         (8)(a)(4) Funds appropriated by the Legislature for
 1021  purposes of implementing this section shall be placed in reserve
 1022  and may only be released pursuant to the legislative
 1023  consultation and review requirements set forth in this section.
 1024         (b) A scheduled payment from the fund may not be approved
 1025  for a business unless the required local financial support has
 1026  been paid into the account for that project. Funding from local
 1027  sources includes any tax abatement granted to that business
 1028  under s. 196.1995 or the appraised market value of municipal or
 1029  county land conveyed or provided at a discount to that business.
 1030  The amount of any scheduled payment from the fund to such
 1031  business approved under this section must be reduced by the
 1032  amount of any such tax abatement granted or the value of the
 1033  land granted. A report listing all sources of the local
 1034  financial support shall be provided to the department when such
 1035  support is paid to the account.
 1036         Section 15. Paragraph (b) of subsection (2), paragraphs (a)
 1037  and (d) of subsection (4), and paragraph (b) of subsection (8)
 1038  of section 288.1089, Florida Statutes, are amended to read:
 1039         288.1089 Innovation Incentive Program.—
 1040         (2) As used in this section, the term:
 1041         (b) “Average private sector wage” means the statewide
 1042  average wage in the private sector or the average of all private
 1043  sector wages in the county or in the standard metropolitan area
 1044  in which the project is located as determined by the department.
 1045         (4) To qualify for review by the department, the applicant
 1046  must, at a minimum, establish the following to the satisfaction
 1047  of the department:
 1048         (a) The jobs created by the project must pay an estimated
 1049  annual average wage equaling at least 130 percent of the average
 1050  private sector wage in the area. The department may waive this
 1051  average wage requirement at the request of Enterprise Florida,
 1052  Inc., for a project located in a rural area, a brownfield area,
 1053  or an enterprise zone, when the merits of the individual project
 1054  or the specific circumstances in the community in relationship
 1055  to the project warrant such action. A recommendation for waiver
 1056  by Enterprise Florida, Inc., must include a specific
 1057  justification for the waiver and be transmitted to the
 1058  department in writing. If the department elects to waive the
 1059  wage requirement, the waiver must be stated in writing and
 1060  explain the reasons for granting the waiver must be explained.
 1061         (d) For an alternative and renewable energy project in this
 1062  state, the project must:
 1063         1. Demonstrate a plan for significant collaboration with an
 1064  institution of higher education;
 1065         2. Provide the state, at a minimum, a cumulative break-even
 1066  economic benefit within a 20-year period;
 1067         3. Include matching funds provided by the applicant or
 1068  other available sources. The match requirement may be reduced or
 1069  waived in rural areas of opportunity or reduced in rural areas,
 1070  brownfield areas, and enterprise zones;
 1071         4. Be located in this state; and
 1072         5. Provide at least 35 direct, new jobs that pay an
 1073  estimated annual average wage that equals at least 130 percent
 1074  of the average private sector wage in the area.
 1075         (8)
 1076         (b) Additionally, agreements signed on or after July 1,
 1077  2009, must include the following provisions:
 1078         1. Notwithstanding subsection (4), a requirement that the
 1079  jobs created by the recipient of the incentive funds pay an
 1080  annual average wage at least equal to the relevant industry’s
 1081  annual average wage or at least 130 percent of the average
 1082  private sector wage in the area, whichever is greater.
 1083         2. A reinvestment requirement. Each recipient of an award
 1084  shall reinvest up to 15 percent of net royalty revenues,
 1085  including revenues from spin-off companies and the revenues from
 1086  the sale of stock it receives from the licensing or transfer of
 1087  inventions, methods, processes, and other patentable discoveries
 1088  conceived or reduced to practice using its facilities in Florida
 1089  or its Florida-based employees, in whole or in part, and to
 1090  which the recipient of the grant becomes entitled during the 20
 1091  years following the effective date of its agreement with the
 1092  department. Each recipient of an award also shall reinvest up to
 1093  15 percent of the gross revenues it receives from naming
 1094  opportunities associated with any facility it builds in this
 1095  state. Reinvestment payments shall commence no later than 6
 1096  months after the recipient of the grant has received the final
 1097  disbursement under the contract and shall continue until the
 1098  maximum reinvestment, as specified in the contract, has been
 1099  paid. Reinvestment payments shall be remitted to the department
 1100  for deposit in the Biomedical Research Trust Fund for companies
 1101  specializing in biomedicine or life sciences, or in the Economic
 1102  Development Trust Fund for companies specializing in fields
 1103  other than biomedicine or the life sciences. If these trust
 1104  funds no longer exist at the time of the reinvestment, the
 1105  state’s share of reinvestment shall be deposited in their
 1106  successor trust funds as determined by law. Each recipient of an
 1107  award shall annually submit a schedule of the shares of stock
 1108  held by it as payment of the royalty required by this paragraph
 1109  and report on any trades or activity concerning such stock. Each
 1110  recipient’s reinvestment obligations survive the expiration or
 1111  termination of its agreement with the state.
 1112         3. Requirements for the establishment of internship
 1113  programs or other learning opportunities for educators and
 1114  secondary, postsecondary, graduate, and doctoral students.
 1115         4. A requirement that the recipient submit quarterly
 1116  reports and annual reports related to activities and performance
 1117  to the department, according to standardized reporting periods.
 1118         5. A requirement for an annual accounting to the department
 1119  of the expenditure of funds disbursed under this section.
 1120         6. A process for amending the agreement.
 1121         Section 16. Effective July 1, 2016, subsection (7) of
 1122  section 288.11621, Florida Statutes, is amended to read:
 1123         288.11621 Spring training baseball franchises.—
 1124         (7) STRATEGIC PLANNING.—The department shall request
 1125  assistance from the Florida Sports Foundation Enterprise
 1126  Florida, Inc., and the Florida Grapefruit League Association to
 1127  develop a comprehensive strategic plan to:
 1128         (a) Finance spring training facilities.
 1129         (b) Monitor and oversee the use of state funds awarded to
 1130  applicants.
 1131         (c) Identify the financial impact that spring training has
 1132  on the state and ways in which to maintain or improve that
 1133  impact.
 1134         (d) Identify opportunities to develop public-private
 1135  partnerships to engage in marketing activities and advertise
 1136  spring training baseball.
 1137         (e) Identify efforts made by other states to maintain or
 1138  develop partnerships with baseball spring training teams.
 1139         (f) Develop recommendations for the Legislature to sustain
 1140  or improve this state’s spring training tradition.
 1141         Section 17. Subsections (1) and (3), paragraph (a) of
 1142  subsection (5), paragraph (e) of subsection (7), and subsections
 1143  (11) through (14) of section 288.11625, Florida Statutes, are
 1144  amended to read:
 1145         288.11625 Sports development.—
 1146         (1) ADMINISTRATION.—The department shall serve as the state
 1147  agency responsible for screening applicants for state funding
 1148  under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
 1149         (3) PURPOSE.—The purpose of this section is to provide
 1150  applicants state funding under s. 212.20(6)(d)6.e. s.
 1151  212.20(6)(d)6.f. for the public purpose of constructing,
 1152  reconstructing, renovating, or improving a facility.
 1153         (5) EVALUATION PROCESS.—
 1154         (a) Before recommending an applicant to receive a state
 1155  distribution under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f., the
 1156  department must verify that:
 1157         1. The applicant or beneficiary is responsible for the
 1158  construction, reconstruction, renovation, or improvement of a
 1159  facility and obtained at least three bids for the project.
 1160         2. If the applicant is not a unit of local government, a
 1161  unit of local government holds title to the property on which
 1162  the facility and project are, or will be, located.
 1163         3. If the applicant is a unit of local government in whose
 1164  jurisdiction the facility is, or will be, located, the unit of
 1165  local government has an exclusive intent agreement to negotiate
 1166  in this state with the beneficiary.
 1167         4. A unit of local government in whose jurisdiction the
 1168  facility is, or will be, located supports the application for
 1169  state funds. Such support must be verified by the adoption of a
 1170  resolution, after a public hearing, that the project serves a
 1171  public purpose.
 1172         5. The applicant or beneficiary has not previously
 1173  defaulted or failed to meet any statutory requirements of a
 1174  previous state-administered sports-related program under s.
 1175  288.1162, s. 288.11621, s. 288.11631, or this section.
 1176  Additionally, the applicant or beneficiary is not currently
 1177  receiving state distributions under s. 212.20 for the facility
 1178  that is the subject of the application, unless the applicant
 1179  demonstrates that the franchise that applied for a distribution
 1180  under s. 212.20 no longer plays at the facility that is the
 1181  subject of the application.
 1182         6. The applicant or beneficiary has sufficiently
 1183  demonstrated a commitment to employ residents of this state,
 1184  contract with Florida-based firms, and purchase locally
 1185  available building materials to the greatest extent possible.
 1186         7. If the applicant is a unit of local government, the
 1187  applicant has a certified copy of a signed agreement with a
 1188  beneficiary for the use of the facility. If the applicant is a
 1189  beneficiary, the beneficiary must enter into an agreement with
 1190  the department. The applicant’s or beneficiary’s agreement must
 1191  also require the following:
 1192         a. The beneficiary must reimburse the state for state funds
 1193  that will be distributed if the beneficiary relocates or no
 1194  longer occupies or uses the facility as the facility’s primary
 1195  tenant before the agreement expires. Reimbursements must be sent
 1196  to the Department of Revenue for deposit into the General
 1197  Revenue Fund.
 1198         b. The beneficiary must pay for signage or advertising
 1199  within the facility. The signage or advertising must be placed
 1200  in a prominent location as close to the field of play or
 1201  competition as is practicable, must be displayed consistent with
 1202  signage or advertising in the same location and of like value,
 1203  and must feature Florida advertising approved by the Florida
 1204  Tourism Industry Marketing Corporation.
 1205         8. The project will commence within 12 months after
 1206  receiving state funds or did not commence before January 1,
 1207  2013.
 1208         (7) CONTRACT.—An applicant approved by the Legislature and
 1209  certified by the department must enter into a contract with the
 1210  department which:
 1211         (e) Requires the applicant to reimburse the state by
 1212  electing to do one of the following:
 1213         1. After all distributions have been made, reimburse at the
 1214  end of the contract term any amount by which the total
 1215  distributions made under s. 212.20(6)(d)6.e. s. 212.20(6)(d)6.f.
 1216  exceed actual new incremental state sales taxes generated by
 1217  sales at the facility during the contract, plus a 5 percent
 1218  penalty on that amount.
 1219         2. After the applicant begins to submit the independent
 1220  analysis under paragraph (c), reimburse each year any amount by
 1221  which the previous year’s annual distribution exceeds 75 percent
 1222  of the actual new incremental state sales taxes generated by
 1223  sales at the facility.
 1224  
 1225  Any reimbursement due to the state must be made within 90 days
 1226  after the applicable distribution under this paragraph. If the
 1227  applicant is unable or unwilling to reimburse the state for such
 1228  amount, the department may place a lien on the applicant’s
 1229  facility. If the applicant is a municipality or county, it may
 1230  reimburse the state from its half-cent sales tax allocation, as
 1231  provided in s. 218.64(3). Reimbursements must be sent to the
 1232  Department of Revenue for deposit into the General Revenue Fund.
 1233         (11) APPLICATION RELATED TO NEW FACILITIES OR PROJECTS
 1234  COMMENCED BEFORE JULY 1, 2014.—Notwithstanding paragraph (4)(e),
 1235  the Legislative Budget Commission may approve an application for
 1236  state funds by an applicant for a new facility or a project
 1237  commenced between March 1, 2013, and July 1, 2014. Such an
 1238  application may be submitted after May 1, 2014. The department
 1239  must review the application and recommend approval to the
 1240  Legislature or deny the application. The Legislative Budget
 1241  Commission may approve applications on or after January 1, 2015.
 1242  The department must certify the applicant within 45 days of
 1243  approval by the Legislative Budget Commission. State funds may
 1244  not be distributed until the department notifies the Department
 1245  of Revenue that the applicant was approved by the Legislative
 1246  Budget Commission and certified by the department. An applicant
 1247  certified under this subsection is subject to the provisions and
 1248  requirements of this section. An applicant that fails to meet
 1249  the conditions of this subsection may reapply during future
 1250  application periods.
 1251         (11)(12) REPAYMENT OF DISTRIBUTIONS.—An applicant that is
 1252  certified under this section may be subject to repayment of
 1253  distributions upon the occurrence of any of the following:
 1254         (a) An applicant’s beneficiary has broken the terms of its
 1255  agreement with the applicant and relocated from the facility or
 1256  no longer occupies or uses the facility as the facility’s
 1257  primary tenant. The beneficiary must reimburse the state for
 1258  state funds that will be distributed, plus a 5 percent penalty
 1259  on that amount, if the beneficiary relocates before the
 1260  agreement expires.
 1261         (b) A determination by the department that an applicant has
 1262  submitted information or made a representation that is
 1263  determined to be false, misleading, deceptive, or otherwise
 1264  untrue. The applicant must reimburse the state for state funds
 1265  that have been and will be distributed, plus a 5 percent penalty
 1266  on that amount, if such determination is made. If the applicant
 1267  is a municipality or county, it may reimburse the state from its
 1268  half-cent sales tax allocation, as provided in s. 218.64(3).
 1269         (c) Repayment of distributions must be sent to the
 1270  Department of Revenue for deposit into the General Revenue Fund.
 1271         (12)(13) HALTING OF PAYMENTS.—The applicant may request in
 1272  writing at least 20 days before the next monthly distribution
 1273  that the department halt future payments. The department shall
 1274  immediately notify the Department of Revenue to halt future
 1275  payments.
 1276         (13)(14) RULEMAKING.—The department may adopt rules to
 1277  implement this section.
 1278         Section 18. Paragraph (c) of subsection (2) and paragraphs
 1279  (a), (c), and (d) of subsection (3) of section 288.11631,
 1280  Florida Statutes, are amended to read:
 1281         288.11631 Retention of Major League Baseball spring
 1282  training baseball franchises.—
 1283         (2) CERTIFICATION PROCESS.—
 1284         (c) Each applicant certified on or after July 1, 2013,
 1285  shall enter into an agreement with the department which:
 1286         1. Specifies the amount of the state incentive funding to
 1287  be distributed. The amount of state incentive funding per
 1288  certified applicant may not exceed $20 million. However, if a
 1289  certified applicant’s facility is used by more than one spring
 1290  training franchise, the maximum amount may not exceed $50
 1291  million, and the Department of Revenue shall make distributions
 1292  to the applicant pursuant to s. 212.20(6)(d)6.d. s.
 1293  212.20(6)(d)6.e.
 1294         2. States the criteria that the certified applicant must
 1295  meet in order to remain certified. These criteria must include a
 1296  provision stating that the spring training franchise must
 1297  reimburse the state for any funds received if the franchise does
 1298  not comply with the terms of the contract. If bonds were issued
 1299  to construct or renovate a facility for a spring training
 1300  franchise, the required reimbursement must be equal to the total
 1301  amount of state distributions expected to be paid from the date
 1302  the franchise violates the agreement with the applicant through
 1303  the final maturity of the bonds.
 1304         3. States that the certified applicant is subject to
 1305  decertification if the certified applicant fails to comply with
 1306  this section or the agreement.
 1307         4. States that the department may recover state incentive
 1308  funds if the certified applicant is decertified.
 1309         5. Specifies the information that the certified applicant
 1310  must report to the department.
 1311         6. Includes any provision deemed prudent by the department.
 1312         (3) USE OF FUNDS.—
 1313         (a) A certified applicant may use funds provided under s.
 1314  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. only to:
 1315         1. Serve the public purpose of constructing or renovating a
 1316  facility for a spring training franchise.
 1317         2. Pay or pledge for the payment of debt service on, or to
 1318  fund debt service reserve funds, arbitrage rebate obligations,
 1319  or other amounts payable with respect thereto, bonds issued for
 1320  the construction or renovation of such facility, or for the
 1321  reimbursement of such costs or the refinancing of bonds issued
 1322  for such purposes.
 1323         (c) The Department of Revenue may not distribute funds
 1324  under s. 212.20(6)(d)6.d. s. 212.20(6)(d)6.e. until July 1,
 1325  2016. Further, the Department of Revenue may not distribute
 1326  funds to an applicant certified on or after July 1, 2013, until
 1327  it receives notice from the department that:
 1328         1. The certified applicant has encumbered funds under
 1329  either subparagraph (a)1. or subparagraph (a)2.; and
 1330         2. If applicable, any existing agreement with a spring
 1331  training franchise for the use of a facility has expired.
 1332         (d)1. All certified applicants shall place unexpended state
 1333  funds received pursuant to s. 212.20(6)(d)6.d. s.
 1334  212.20(6)(d)6.e. in a trust fund or separate account for use
 1335  only as authorized in this section.
 1336         2. A certified applicant may request that the department
 1337  notify the Department of Revenue to suspend further
 1338  distributions of state funds made available under s.
 1339  212.20(6)(d)6.d. s. 212.20(6)(d)6.e. for 12 months after
 1340  expiration of an existing agreement with a spring training
 1341  franchise to provide the certified applicant with an opportunity
 1342  to enter into a new agreement with a spring training franchise,
 1343  at which time the distributions shall resume.
 1344         3. The expenditure of state funds distributed to an
 1345  applicant certified after July 1, 2013, must begin within 48
 1346  months after the initial receipt of the state funds. In
 1347  addition, the construction or renovation of a spring training
 1348  facility must be completed within 24 months after the project’s
 1349  commencement.
 1350         Section 19. Section 288.1169, Florida Statutes, is
 1351  repealed.
 1352         Section 20. Effective July 1, 2016, notwithstanding the
 1353  repeal of section 288.1229, Florida Statutes, in s. 485, chapter
 1354  2011-142, Laws of Florida, section 288.1229, Florida Statutes,
 1355  is revived, reenacted, and amended to read:
 1356         288.1229 Promotion and development of sports-related
 1357  industries and amateur athletics; direct-support organization
 1358  established; powers and duties.—
 1359         (1) The Department of Economic Opportunity shall establish
 1360  a direct-support organization known as the Florida Sports
 1361  Foundation. The foundation shall The Office of Tourism, Trade,
 1362  and Economic Development may authorize a direct-support
 1363  organization to assist the department office in:
 1364         (a) The promotion and development of the sports industry
 1365  and related industries for the purpose of improving the economic
 1366  presence of these industries in Florida.
 1367         (b) The promotion of amateur athletic participation for the
 1368  citizens of Florida and the promotion of Florida as a host for
 1369  national and international amateur athletic competitions for the
 1370  purpose of encouraging and increasing the direct and ancillary
 1371  economic benefits of amateur athletic events and competitions.
 1372         (c) The retention of professional sports franchises,
 1373  including the spring training operations of Major League
 1374  Baseball.
 1375         (2) The Florida Sports Foundation To be authorized as a
 1376  direct-support organization, an organization must:
 1377         (a) Be incorporated as a corporation not for profit
 1378  pursuant to chapter 617.
 1379         (b)1. Be governed by a board of directors, which must
 1380  consist of 20 up to 15 members appointed by the Governor, which
 1381  include:
 1382         a. Ten members representing Florida major league franchises
 1383  of Major League Baseball, National Basketball Association,
 1384  National Football League, Arena Football League, National Hockey
 1385  League, and Major League Soccer teams domiciled in this state.
 1386         b. A member representing Florida Sports Commissions.
 1387         c. A member representing the boating and fishing industries
 1388  in Florida.
 1389         d. A member representing the golf industry in Florida.
 1390         e. A member representing Major League Baseball spring
 1391  training.
 1392         f. A member representing the auto racing industry in
 1393  Florida.
 1394         g. Five members at-large and up to 15 members appointed by
 1395  the existing board of directors. In making at-large
 1396  appointments, the governor board must consider a potential
 1397  member’s background in community service and sports activism in,
 1398  and financial support of, the sports industry, professional
 1399  sports, or organized amateur athletics. Members must be
 1400  residents of the state and highly knowledgeable about or active
 1401  in professional or organized amateur sports.
 1402         2. The board must contain representatives of all
 1403  geographical regions of the state and must represent ethnic and
 1404  gender diversity. The terms of office of the members shall be 4
 1405  years. No member may serve more than two consecutive terms. The
 1406  Governor may remove any member for cause and shall fill all
 1407  vacancies that occur.
 1408         (c) Have as its purpose, as stated in its articles of
 1409  incorporation, to receive, hold, invest, and administer
 1410  property; to raise funds and receive gifts; and to promote and
 1411  develop the sports industry and related industries for the
 1412  purpose of increasing the economic presence of these industries
 1413  in Florida.
 1414         (d) Have a prior determination by the department Office of
 1415  Tourism, Trade, and Economic Development that the organization
 1416  will benefit the department office and act in the best interests
 1417  of the state as a direct-support organization to the department
 1418  office.
 1419         (3) The Florida Sports Foundation shall operate under
 1420  contract with the department. The department shall enter into a
 1421  contract with the foundation by July 1, 2016. The contract must
 1422  provide Office of Tourism, Trade, and Economic Development shall
 1423  contract with the organization and shall include in the contract
 1424  that:
 1425         (a) The department office may review the foundation’s
 1426  organization’s articles of incorporation.
 1427         (b) The foundation organization shall submit an annual
 1428  budget proposal to the department office, on a form provided by
 1429  the department office, in accordance with department office
 1430  procedures for filing budget proposals based upon the
 1431  recommendation of the department office.
 1432         (c) Any funds that the foundation organization holds in
 1433  trust will revert to the state upon the expiration or
 1434  cancellation of the contract.
 1435         (d) The foundation organization is subject to an annual
 1436  financial and performance review by the department office to
 1437  determine whether the foundation organization is complying with
 1438  the terms of the contract and whether it is acting in a manner
 1439  consistent with the goals of the department office and in the
 1440  best interests of the state.
 1441         (e) The fiscal year of the foundation begins organization
 1442  will begin July 1 of each year and ends end June 30 of the next
 1443  ensuing year.
 1444         (4) The department Office of Tourism, Trade, and Economic
 1445  Development may allow the foundation organization to use the
 1446  property, facilities, personnel, and services of the department
 1447  office if the foundation organization provides equal employment
 1448  opportunities to all persons regardless of race, color,
 1449  religion, sex, age, or national origin, subject to the approval
 1450  of the executive director of the department office.
 1451         (5) The foundation organization shall provide for an annual
 1452  financial audit in accordance with s. 215.981.
 1453         (6) The foundation organization is not granted any taxing
 1454  power.
 1455         (7)In exercising the power provided in this section, the
 1456  Office of Tourism, Trade, and Economic Development may authorize
 1457  and contract with the direct-support organization existing on
 1458  June 30, 1996, and authorized by the former Florida Department
 1459  of Commerce to promote sports-related industries. An appointed
 1460  member of the board of directors of such direct-support
 1461  organization as of June 30, 1996, may serve the remainder of his
 1462  or her unexpired term.
 1463         (7)(8) To promote amateur sports and physical fitness, the
 1464  foundation direct-support organization shall:
 1465         (a) Develop, foster, and coordinate services and programs
 1466  for amateur sports for the people of Florida.
 1467         (b) Sponsor amateur sports workshops, clinics, conferences,
 1468  and other similar activities.
 1469         (c) Give recognition to outstanding developments and
 1470  achievements in, and contributions to, amateur sports.
 1471         (d) Encourage, support, and assist local governments and
 1472  communities in the development of or hosting of local amateur
 1473  athletic events and competitions.
 1474         (e) Promote Florida as a host for national and
 1475  international amateur athletic competitions.
 1476         (f) Develop a statewide programs program of amateur
 1477  athletic competition to be known as the “Florida Senior Games”
 1478  and the “Sunshine State Games.”
 1479         (g) Continue the successful amateur sports programs
 1480  previously conducted by the Florida Governor’s Council on
 1481  Physical Fitness and Amateur Sports created under former s.
 1482  14.22.
 1483         (h) Encourage and continue the use of volunteers in its
 1484  amateur sports programs to the maximum extent possible.
 1485         (i) Develop, foster, and coordinate services and programs
 1486  designed to encourage the participation of Florida’s youth in
 1487  Olympic sports activities and competitions.
 1488         (j) Foster and coordinate services and programs designed to
 1489  contribute to the physical fitness of the citizens of Florida.
 1490         (8)(9)(a) The Sunshine State Games and Florida Senior Games
 1491  shall both be patterned after the Summer Olympics with
 1492  variations as necessitated by availability of facilities,
 1493  equipment, and expertise. The games shall be designed to
 1494  encourage the participation of athletes representing a broad
 1495  range of age groups, skill levels, and Florida communities.
 1496  Participants shall be residents of this state. Regional
 1497  competitions shall be held throughout the state, and the top
 1498  qualifiers in each sport shall proceed to the final competitions
 1499  to be held at a site in the state with the necessary facilities
 1500  and equipment for conducting the competitions.
 1501         (b) The department Executive Office of the Governor is
 1502  authorized to permit the use of property, facilities, and
 1503  personal services of or at any State University System facility
 1504  or institution by the direct-support organization operating the
 1505  Sunshine State Games and Florida Senior Games. For the purposes
 1506  of this paragraph, personal services includes full-time or part
 1507  time personnel as well as payroll processing.
 1508         Section 21. Section 288.125, Florida Statutes, is amended
 1509  to read:
 1510         288.125 Definition of term “entertainment industry.”—For
 1511  the purposes of ss. 288.1254, 288.1256, 288.1258, 288.913,
 1512  288.914, and 288.915 ss. 288.1251-288.1258, the term
 1513  “entertainment industry” means those persons or entities engaged
 1514  in the operation of motion picture or television studios or
 1515  recording studios; those persons or entities engaged in the
 1516  preproduction, production, or postproduction of motion pictures,
 1517  made-for-television movies, television programming, digital
 1518  media projects, commercial advertising, music videos, or sound
 1519  recordings; and those persons or entities providing products or
 1520  services directly related to the preproduction, production, or
 1521  postproduction of motion pictures, made-for-television movies,
 1522  television programming, digital media projects, commercial
 1523  advertising, music videos, or sound recordings, including, but
 1524  not limited to, the broadcast industry.
 1525         Section 22. Section 288.1251, Florida Statutes, is
 1526  renumbered as section 288.913, Florida Statutes, and amended to
 1527  read:
 1528         288.913 288.1251 Promotion and development of entertainment
 1529  industry; Division Office of Film and Entertainment; creation;
 1530  purpose; powers and duties.—
 1531         (1) CREATION.—
 1532         (a)The Division of Film and Entertainment There is hereby
 1533  created within Enterprise Florida, Inc., the department the
 1534  Office of Film and Entertainment for the purpose of developing,
 1535  recruiting, marketing, promoting, and providing services to the
 1536  state’s entertainment industry. The division shall serve as a
 1537  liaison between the entertainment industry and other state and
 1538  local governmental agencies, local film commissions, and labor
 1539  organizations.
 1540         (2)(b)COMMISSIONER.—The president of Enterprise Florida,
 1541  Inc., shall appoint the film and entertainment commissioner, who
 1542  is subject to confirmation by the Senate, within 90 days after
 1543  the effective date of this act department shall conduct a
 1544  national search for a qualified person to fill the position of
 1545  Commissioner of Film and Entertainment when the position is
 1546  vacant. The executive director of the department has the
 1547  responsibility to hire the film commissioner. The commissioner
 1548  is subject to the requirements of s. 288.901(1)(c).
 1549  Qualifications for the film commissioner include, but are not
 1550  limited to, the following:
 1551         (a)1.At least 5 years’ A working knowledge of and
 1552  experience with the equipment, personnel, financial, and day-to
 1553  day production operations of the industries to be served by the
 1554  division Office of Film and Entertainment;
 1555         (b)2. Marketing and promotion experience related to the
 1556  film and entertainment industries to be served;
 1557         (c)3. Experience working with a variety of individuals
 1558  representing large and small entertainment-related businesses,
 1559  industry associations, local community entertainment industry
 1560  liaisons, and labor organizations; and
 1561         (d)4. Experience working with a variety of state and local
 1562  governmental agencies; and.
 1563         (e)A record of high-level involvement in production deals
 1564  and contacts with industry decisionmakers.
 1565         (3)(2) POWERS AND DUTIES.—
 1566         (a) In the performance of its duties, the Division Office
 1567  of Film and Entertainment, in performance of its duties, shall
 1568  develop and periodically:
 1569         1. In consultation with the Florida Film and Entertainment
 1570  Advisory Council, update a 5-year the strategic plan every 5
 1571  years to guide the activities of the division Office of Film and
 1572  Entertainment in the areas of entertainment industry
 1573  development, marketing, promotion, liaison services, field
 1574  office administration, and information. The plan must shall:
 1575         a. be annual in construction and ongoing in nature.
 1576         1. At a minimum, the plan must address the following:
 1577         a.b.Include recommendations relating to The organizational
 1578  structure of the division, including any field offices outside
 1579  the state office.
 1580         b. The coordination of the division with local or regional
 1581  offices maintained by counties and regions of the state, local
 1582  film commissions, and labor organizations, and the coordination
 1583  of such entities with each other to facilitate a working
 1584  relationship.
 1585         c.Strategies to identify, solicit, and recruit
 1586  entertainment production opportunities for the state, including
 1587  implementation of programs for rural and urban areas designed to
 1588  develop and promote the state’s entertainment industry.
 1589         d.c.Include An annual budget projection for the division
 1590  office for each year of the plan.
 1591         d. Include an operational model for the office to use in
 1592  implementing programs for rural and urban areas designed to:
 1593         (I) develop and promote the state’s entertainment industry.
 1594         (II) Have the office serve as a liaison between the
 1595  entertainment industry and other state and local governmental
 1596  agencies, local film commissions, and labor organizations.
 1597         (III) Gather statistical information related to the state’s
 1598  entertainment industry.
 1599         e.(IV)Provision of Provide information and service to
 1600  businesses, communities, organizations, and individuals engaged
 1601  in entertainment industry activities.
 1602         (V) Administer field offices outside the state and
 1603  coordinate with regional offices maintained by counties and
 1604  regions of the state, as described in sub-sub-subparagraph (II),
 1605  as necessary.
 1606         f.e.Include Performance standards and measurable outcomes
 1607  for the programs to be implemented by the division office.
 1608         2. The plan shall be annually reviewed and approved by the
 1609  board of directors of Enterprise Florida, Inc.
 1610         f. Include an assessment of, and make recommendations on,
 1611  the feasibility of creating an alternative public-private
 1612  partnership for the purpose of contracting with such a
 1613  partnership for the administration of the state’s entertainment
 1614  industry promotion, development, marketing, and service
 1615  programs.
 1616         2. Develop, market, and facilitate a working relationship
 1617  between state agencies and local governments in cooperation with
 1618  local film commission offices for out-of-state and indigenous
 1619  entertainment industry production entities.
 1620         3. Implement a structured methodology prescribed for
 1621  coordinating activities of local offices with each other and the
 1622  commissioner’s office.
 1623         (b) The division shall also:
 1624         1.4. Represent the state’s indigenous entertainment
 1625  industry to key decisionmakers within the national and
 1626  international entertainment industry, and to state and local
 1627  officials.
 1628         2.5. Prepare an inventory and analysis of the state’s
 1629  entertainment industry, including, but not limited to,
 1630  information on crew, related businesses, support services, job
 1631  creation, talent, and economic impact and coordinate with local
 1632  offices to develop an information tool for common use.
 1633         3.6. Identify, solicit, and recruit entertainment
 1634  production opportunities for the state.
 1635         4.7. Assist rural communities and other small communities
 1636  in the state in developing the expertise and capacity necessary
 1637  for such communities to develop, market, promote, and provide
 1638  services to the state’s entertainment industry.
 1639         (c)(b) The division Office of Film and Entertainment, in
 1640  the performance of its duties, may:
 1641         1. Conduct or contract for specific promotion and marketing
 1642  functions, including, but not limited to, production of a
 1643  statewide directory, production and maintenance of a an Internet
 1644  website, establishment and maintenance of a toll-free telephone
 1645  number, organization of trade show participation, and
 1646  appropriate cooperative marketing opportunities.
 1647         2. Conduct its affairs, carry on its operations, establish
 1648  offices, and exercise the powers granted by this act in any
 1649  state, territory, district, or possession of the United States.
 1650         3. Carry out any program of information, special events, or
 1651  publicity designed to attract the entertainment industry to
 1652  Florida.
 1653         4. Develop relationships and leverage resources with other
 1654  public and private organizations or groups in their efforts to
 1655  publicize to the entertainment industry in this state, other
 1656  states, and other countries the depth of Florida’s entertainment
 1657  industry talent, crew, production companies, production
 1658  equipment resources, related businesses, and support services,
 1659  including the establishment of and expenditure for a program of
 1660  cooperative advertising with these public and private
 1661  organizations and groups in accordance with the provisions of
 1662  chapter 120.
 1663         5. Provide and arrange for reasonable and necessary
 1664  promotional items and services for such persons as the division
 1665  office deems proper in connection with the performance of the
 1666  promotional and other duties of the division office.
 1667         6. Prepare an annual economic impact analysis on
 1668  entertainment industry-related activities in the state.
 1669         7. Request or accept any grant, payment, or gift of funds
 1670  or property made by this state, the United States, or any
 1671  department or agency thereof, or by any individual, firm,
 1672  corporation, municipality, county, or organization, for any or
 1673  all of the purposes of the division’s Office of Film and
 1674  Entertainment’s 5-year strategic plan or those permitted
 1675  activities authorized by enumerated in this paragraph. Such
 1676  funds shall be deposited in a separate account with Enterprise
 1677  Florida, Inc., the Grants and Donations Trust Fund of the
 1678  Executive Office of the Governor for use by the division Office
 1679  of Film and Entertainment in carrying out its responsibilities
 1680  and duties as delineated in law. The division office may expend
 1681  such funds in accordance with the terms and conditions of any
 1682  such grant, payment, or gift in the pursuit of its
 1683  administration or in support of fulfilling its duties and
 1684  responsibilities. The division office shall separately account
 1685  for the public funds and the private funds deposited into the
 1686  account trust fund.
 1687         Section 23. Section 288.1252, Florida Statutes, is
 1688  renumbered as section 288.914, Florida Statutes, and amended to
 1689  read:
 1690         288.914 288.1252 Florida Film and Entertainment Advisory
 1691  Council; creation; purpose; membership; powers and duties.—
 1692         (1) CREATION.—There is created within the department, for
 1693  administrative purposes only, the Florida Film and Entertainment
 1694  Advisory Council.
 1695         (1)(2)CREATION AND PURPOSE.—The Florida Film and
 1696  Entertainment Advisory Council is created purpose of the Council
 1697  is to serve as an advisory body to the Division of Film and
 1698  Entertainment within Enterprise Florida, Inc., and department
 1699  and to the Office of Film and Entertainment to provide these
 1700  offices with industry insight and expertise related to
 1701  developing, marketing, and promoting, and providing service to
 1702  the state’s entertainment industry.
 1703         (2)(3) MEMBERSHIP.—
 1704         (a) The council shall consist of 11 17 members, 5 7 to be
 1705  appointed by the Governor, 3 5 to be appointed by the President
 1706  of the Senate, and 3 5 to be appointed by the Speaker of the
 1707  House of Representatives.
 1708         (b) When making appointments to the council, the Governor,
 1709  the President of the Senate, and the Speaker of the House of
 1710  Representatives shall appoint persons who are residents of the
 1711  state and who are highly knowledgeable of, active in, and
 1712  recognized as leaders in Florida’s motion picture, television,
 1713  video, sound recording, or other entertainment industries. These
 1714  persons must shall include, but need not be limited to,
 1715  representatives of local film commissions, representatives of
 1716  entertainment associations, a representative of the broadcast
 1717  industry, representatives of labor organizations in the
 1718  entertainment industry, and board chairs, presidents, chief
 1719  executive officers, chief operating officers, or persons of
 1720  comparable executive position or stature of leading or otherwise
 1721  important entertainment industry businesses and offices. Council
 1722  members must shall be appointed in such a manner as to equitably
 1723  represent the broadest spectrum of the entertainment industry
 1724  and geographic areas of the state.
 1725         (c) Council members shall serve for 4-year terms. A council
 1726  member serving as of July 1, 2016, may serve the remainder of
 1727  his or her term, but upon the conclusion of the term or upon
 1728  vacancy, the appointment must be made in accordance with this
 1729  section.
 1730         (d) Subsequent appointments shall be made by the official
 1731  who appointed the council member whose expired term is to be
 1732  filled.
 1733         (e) In addition to the 11 17 appointed members of the
 1734  council, 1 representative from each of Enterprise Florida, Inc.,
 1735  CareerSource Florida, Inc., and VISIT Florida shall serve as ex
 1736  officio, nonvoting members of the council.
 1737         (f) Absence from three consecutive meetings shall result in
 1738  automatic removal from the council.
 1739         (g) A vacancy on the council shall be filled for the
 1740  remainder of the unexpired term by the official who appointed
 1741  the vacating member.
 1742         (h) No more than one member of the council may be an
 1743  employee of any one company, organization, or association.
 1744         (i) Any member shall be eligible for reappointment but may
 1745  not serve more than two consecutive terms.
 1746         (3)(4) MEETINGS; ORGANIZATION.—
 1747         (a) The council shall meet at least no less frequently than
 1748  once each quarter of the calendar year, and but may meet more
 1749  often as determined necessary set by the council.
 1750         (b) The council shall annually elect from its appointed
 1751  membership one member to serve as chair of the council and one
 1752  member to serve as vice chair. The Division Office of Film and
 1753  Entertainment shall provide staff assistance to the council,
 1754  which must shall include, but need not be limited to, keeping
 1755  records of the proceedings of the council, and serving as
 1756  custodian of all books, documents, and papers filed with the
 1757  council.
 1758         (c) A majority of the members of the council constitutes
 1759  shall constitute a quorum.
 1760         (d) Members of the council shall serve without
 1761  compensation, but are shall be entitled to reimbursement for per
 1762  diem and travel expenses in accordance with s. 112.061 while in
 1763  performance of their duties.
 1764         (4)(5) POWERS AND DUTIES.—The Florida Film and
 1765  Entertainment Advisory Council has shall have all the power
 1766  powers necessary or convenient to carry out and effectuate the
 1767  purposes and provisions of this act, including, but not limited
 1768  to, the power to:
 1769         (a) Adopt bylaws for the governance of its affairs and the
 1770  conduct of its business.
 1771         (b) Advise the Division and consult with the Office of Film
 1772  and Entertainment on the content, development, and
 1773  implementation of the division’s 5-year strategic plan to guide
 1774  the activities of the office.
 1775         (c) Review the Commissioner of Film and Entertainment’s
 1776  administration of the programs related to the strategic plan,
 1777  and Advise the Division of Film and Entertainment commissioner
 1778  on the division’s programs and any changes that might be made to
 1779  better meet the strategic plan.
 1780         (d) Consider and study the needs of the entertainment
 1781  industry for the purpose of advising the Division of Film and
 1782  Entertainment film commissioner and the department.
 1783         (e) Identify and make recommendations on state agency and
 1784  local government actions that may have an impact on the
 1785  entertainment industry or that may appear to industry
 1786  representatives as an official state or local actions action
 1787  affecting production in the state, and advise the Division of
 1788  Film and Entertainment of such actions.
 1789         (f) Consider all matters submitted to it by the Division of
 1790  Film and Entertainment film commissioner and the department.
 1791         (g) Advise and consult with the film commissioner and the
 1792  department, at their request or upon its own initiative,
 1793  regarding the promulgation, administration, and enforcement of
 1794  all laws and rules relating to the entertainment industry.
 1795         (g)(h) Suggest policies and practices for the conduct of
 1796  business by the Office of Film and Entertainment or by the
 1797  department that will improve interaction with internal
 1798  operations affecting the entertainment industry and will enhance
 1799  related state the economic development initiatives of the state
 1800  for the industry.
 1801         (i) Appear on its own behalf before boards, commissions,
 1802  departments, or other agencies of municipal, county, or state
 1803  government, or the Federal Government.
 1804         Section 24. Section 288.1253, Florida Statutes, is
 1805  renumbered as section 288.915, Florida Statutes, and amended to
 1806  read:
 1807         288.915 288.1253 Travel and entertainment expenses.—
 1808         (1) As used in this section, the term “travel expenses”
 1809  means the actual, necessary, and reasonable costs of
 1810  transportation, meals, lodging, and incidental expenses normally
 1811  incurred by an employee of the Division Office of Film and
 1812  Entertainment within Enterprise Florida, Inc., as which costs
 1813  are defined and prescribed by rules adopted by the department
 1814  rule, subject to approval by the Chief Financial Officer.
 1815         (2) Notwithstanding the provisions of s. 112.061, the
 1816  department shall adopt rules by which the Division of Film and
 1817  Entertainment it may make expenditures by reimbursement to: the
 1818  Governor, the Lieutenant Governor, security staff of the
 1819  Governor or Lieutenant Governor, the Commissioner of Film and
 1820  Entertainment, or staff of the Division Office of Film and
 1821  Entertainment for travel expenses or entertainment expenses
 1822  incurred by such individuals solely and exclusively in
 1823  connection with the performance of the statutory duties of the
 1824  division Office of Film and Entertainment. The rules are subject
 1825  to approval by the Chief Financial Officer before adoption. The
 1826  rules shall require the submission of paid receipts, or other
 1827  proof of expenditure prescribed by the Chief Financial Officer,
 1828  with any claim for reimbursement.
 1829         (3) The Division Office of Film and Entertainment shall
 1830  include in the annual report for the entertainment industry
 1831  financial incentive program required under s. 288.1256(10) s.
 1832  288.1254(10) a report of the division’s office’s expenditures
 1833  for the previous fiscal year. The report must consist of a
 1834  summary of all travel, entertainment, and incidental expenses
 1835  incurred within the United States and all travel, entertainment,
 1836  and incidental expenses incurred outside the United States, as
 1837  well as a summary of all successful projects that developed from
 1838  such travel.
 1839         (4) The Division Office of Film and Entertainment and its
 1840  employees and representatives, when authorized, may accept and
 1841  use complimentary travel, accommodations, meeting space, meals,
 1842  equipment, transportation, and any other goods or services
 1843  necessary for or beneficial to the performance of the division’s
 1844  office’s duties and purposes, so long as such acceptance or use
 1845  is not in conflict with part III of chapter 112. The department
 1846  shall, by rule, develop internal controls to ensure that such
 1847  goods or services accepted or used pursuant to this subsection
 1848  are limited to those that will assist solely and exclusively in
 1849  the furtherance of the division’s office’s goals and are in
 1850  compliance with part III of chapter 112. Notwithstanding this
 1851  subsection, the division and its employees and representatives
 1852  may not accept any complimentary travel, accommodations, meeting
 1853  space, meals, equipment, transportation, or other goods or
 1854  services from an entity or a party, including an employee, a
 1855  designee, or a representative of such entity or party, which has
 1856  received, has applied to receive, or anticipates that it will
 1857  receive through an application, funds under s. 288.1256. If the
 1858  division or its employee or representative accepts such goods or
 1859  services, the division or its employee or representative is
 1860  subject to the penalties provided in s. 112.317.
 1861         (5) A Any claim submitted under this section is not
 1862  required to be sworn to before a notary public or other officer
 1863  authorized to administer oaths, but a any claim authorized or
 1864  required to be made under any provision of this section shall
 1865  contain a statement that the expenses were actually incurred as
 1866  necessary travel or entertainment expenses in the performance of
 1867  official duties of the Division Office of Film and Entertainment
 1868  and shall be verified by written declaration that it is true and
 1869  correct as to every material matter. A Any person who willfully
 1870  makes and subscribes to a any claim that which he or she does
 1871  not believe to be true and correct as to every material matter
 1872  or who willfully aids or assists in, procures, or counsels or
 1873  advises with respect to, the preparation or presentation of a
 1874  claim pursuant to this section which that is fraudulent or false
 1875  as to any material matter, whether such falsity or fraud is with
 1876  the knowledge or consent of the person authorized or required to
 1877  present the claim, commits a misdemeanor of the second degree,
 1878  punishable as provided in s. 775.082 or s. 775.083. Whoever
 1879  receives a reimbursement by means of a false claim is civilly
 1880  liable, in the amount of the overpayment, for the reimbursement
 1881  of the public fund from which the claim was paid.
 1882         Section 25. Paragraph (a) of subsection (5), paragraph (c)
 1883  of subsection (9), and subsections (10) and (11) of section
 1884  288.1254, Florida Statutes, are amended to read:
 1885         288.1254 Entertainment industry financial incentive
 1886  program.—
 1887         (5) TRANSFER OF TAX CREDITS.—
 1888         (a) Authorization.—Upon application to the Office of Film
 1889  and Entertainment and approval by the department, a certified
 1890  production company, or a partner or member that has received a
 1891  distribution under paragraph (4)(g), may elect to transfer, in
 1892  whole or in part, any unused credit amount granted under this
 1893  section. An election to transfer any unused tax credit amount
 1894  under chapter 212 or chapter 220 must be made no later than 5
 1895  years after the date the credit is awarded, after which period
 1896  the credit expires and may not be used. The department shall
 1897  notify the Department of Revenue of the election and transfer.
 1898         (9) AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX
 1899  CREDITS; FRAUDULENT CLAIMS.—
 1900         (c) Forfeiture of tax credits.—A determination by the
 1901  Department of Revenue, as a result of an audit pursuant to
 1902  paragraph (a) or from information received from the department
 1903  Office of Film and Entertainment, that an applicant received tax
 1904  credits pursuant to this section to which the applicant was not
 1905  entitled is grounds for forfeiture of previously claimed and
 1906  received tax credits. The applicant is responsible for returning
 1907  forfeited tax credits to the Department of Revenue, and such
 1908  funds shall be paid into the General Revenue Fund of the state.
 1909  Tax credits purchased in good faith are not subject to
 1910  forfeiture unless the transferee submitted fraudulent
 1911  information in the purchase or failed to meet the requirements
 1912  in subsection (5).
 1913         (10) ANNUAL REPORT.—Each November 1, the department Office
 1914  of Film and Entertainment shall submit an annual report for the
 1915  previous fiscal year to the Governor, the President of the
 1916  Senate, and the Speaker of the House of Representatives which
 1917  outlines the incentive program’s return on investment and
 1918  economic benefits to the state. The report must also include an
 1919  estimate of the full-time equivalent positions created by each
 1920  production that received tax credits under this section and
 1921  information relating to the distribution of productions
 1922  receiving credits by geographic region and type of production.
 1923  The report must also include the expenditures report required
 1924  under s. 288.915(3) s. 288.1253(3) and the information
 1925  describing the relationship between tax exemptions and
 1926  incentives to industry growth required under s. 288.1258(5).
 1927         (11) REPEAL.—This section is repealed April 1, 2016 July 1,
 1928  2016, except that:
 1929         (a) Tax credits certified under paragraph (3)(d) before
 1930  April 1, 2016 July 1, 2016, may not be awarded under paragraph
 1931  (3)(f) on or after April 1, 2016, and the Department of Revenue
 1932  shall deny any credit claimed on a tax return when that credit
 1933  was awarded under paragraph (3)(f) on or after April 1, 2016
 1934  July 1, 2016, if the other requirements of this section are met.
 1935         (b) Tax credits carried forward under paragraph (4)(e)
 1936  remain valid for the period specified.
 1937         (c) Subsections (5), (8), and (9) shall remain in effect
 1938  until July 1, 2021.
 1939         Section 26. Section 288.1256, Florida Statutes, is created
 1940  to read:
 1941         288.1256 Entertainment Action Fund.—
 1942         (1) The Entertainment Action Fund is created within the
 1943  department in order to respond to extraordinary opportunities
 1944  and to compete effectively with other states to attract and
 1945  retain production companies and to provide favorable conditions
 1946  for the growth of the entertainment industry in this state.
 1947         (2) As used in this section, the term:
 1948         (a) “Division” means the Division of Film and Entertainment
 1949  within Enterprise Florida, Inc.
 1950         (b)“Principal photography” means the filming of major or
 1951  significant components of a project which involve lead actors.
 1952         (c) “Production” means a theatrical, direct-to-video, or
 1953  direct-to-Internet motion picture; a made-for-television motion
 1954  picture; visual effects or digital animation sequences produced
 1955  in conjunction with a motion picture; a commercial; a music
 1956  video; an industrial or educational film; an infomercial; a
 1957  documentary film; a television pilot program; a presentation for
 1958  a television pilot program; a television series, including, but
 1959  not limited to, a drama, a reality show, a comedy, a soap opera,
 1960  a telenovela, a game show, an awards show, or a miniseries
 1961  production; a direct-to-Internet television series; or a digital
 1962  media project by the entertainment industry. One season of a
 1963  television series is considered one production. The term does
 1964  not include a weather or market program; a sporting event or a
 1965  sporting event broadcast; a gala; a production that solicits
 1966  funds; a home shopping program; a political program; a political
 1967  documentary; political advertising; a gambling-related project
 1968  or production; a concert production; a local, a regional, or an
 1969  Internet-distributed-only news show or current-events show; a
 1970  sports news or a sports recap show; a pornographic production;
 1971  or any production deemed obscene under chapter 847. A production
 1972  may be produced on or by film, tape, or otherwise by means of a
 1973  motion picture camera; an electronic camera or device; a tape
 1974  device; a computer; any combination of the foregoing; or any
 1975  other means, method, or device.
 1976         (d) “Production company” means a corporation, limited
 1977  liability company, partnership, or other legal entity engaged in
 1978  one or more productions in this state.
 1979         (e) “Production expenditures” means the costs of tangible
 1980  and intangible property used for, and services performed
 1981  primarily and customarily in, production, including
 1982  preproduction and postproduction, but excluding costs for
 1983  development, marketing, and distribution. The term includes, but
 1984  is not limited to:
 1985         1. Wages, salaries, or other compensation paid to legal
 1986  residents of this state, including amounts paid through payroll
 1987  service companies, for technical and production crews,
 1988  directors, producers, and performers.
 1989         2. Net expenditures for sound stages, backlots, production
 1990  editing, digital effects, sound recordings, sets, and set
 1991  construction. As used in this paragraph, the term “net
 1992  expenditures” means the actual amount of money a project spent
 1993  for equipment or other tangible personal property, after
 1994  subtracting any consideration received for reselling or
 1995  transferring the item after the production ends, if applicable.
 1996         3. Net expenditures for rental equipment, including, but
 1997  not limited to, cameras and grip or electrical equipment.
 1998         4. Up to $300,000 of the costs of newly purchased computer
 1999  software and hardware unique to the project, including servers,
 2000  data processing, and visualization technologies, which are
 2001  located in and used exclusively in this state for the production
 2002  of digital media.
 2003         5. Expenditures for meals, travel, and accommodations.
 2004         (f) “Project” means a production in this state meeting the
 2005  requirements of this section. The term does not include a
 2006  production:
 2007         1. In which less than 70 percent of the positions that make
 2008  up its production cast and below-the-line production crew are
 2009  filled by legal residents of this state, whose residency is
 2010  demonstrated by a valid Florida driver license or other state
 2011  issued identification confirming residency, or students enrolled
 2012  full-time in an entertainment-related course of study at an
 2013  institution of higher education in this state; or
 2014         2. That contains obscene content as defined in s.
 2015  847.001(10).
 2016         (g) “Qualified expenditures” means production expenditures
 2017  incurred in this state by a production company for:
 2018         1. Goods purchased or leased from, or services, including,
 2019  but not limited to, insurance costs and bonding, payroll
 2020  services, and legal fees, which are provided by a vendor or
 2021  supplier in this state which is registered with the Department
 2022  of State or the Department of Revenue, has a physical location
 2023  in this state, and employs one or more legal residents of this
 2024  state. This does not include rebilled goods or services provided
 2025  by an in-state company from out-of-state vendors or suppliers.
 2026  If services provided by the vendor or supplier include personal
 2027  services or labor, only personal services or labor provided by
 2028  residents of this state, evidenced by the required documentation
 2029  of residency in this state, qualify.
 2030         2. Payments to legal residents of this state in the form of
 2031  salary, wages, or other compensation up to a maximum of $400,000
 2032  per resident. A completed declaration of residency in this state
 2033  must accompany the documentation submitted to the department for
 2034  reimbursement.
 2035  
 2036  For a project involving an event, such as an awards show, the
 2037  term does not include expenditures solely associated with the
 2038  event itself and not directly required by the production. The
 2039  term does not include expenditures incurred before the agreement
 2040  is signed. The production company may not include in the
 2041  calculation for qualified expenditures the original purchase
 2042  price for equipment or other tangible property that is later
 2043  sold or transferred by the production company for consideration.
 2044  In such cases, the qualified expenditure is the net of the
 2045  original purchase price minus the consideration received upon
 2046  sale or transfer.
 2047         (h)“Underutilized county” means a county in which less
 2048  than $500,000 in qualified expenditures were made in the last 2
 2049  fiscal years.
 2050         (3) A production company may apply for funds from the
 2051  Entertainment Action Fund for a production or successive seasons
 2052  of a production. The division shall review and evaluate
 2053  applications to determine the eligibility of each project
 2054  consistent with the requirements of this section. The division
 2055  shall leverage funds to select projects that maximize the return
 2056  to the state. The division must accept applications for at least
 2057  3 months, and shall provide public notice of the application
 2058  period. The division may allow multiple, nonoverlapping
 2059  application periods in a fiscal year subject to the availability
 2060  of funds. The division shall review and evaluate applications
 2061  timely received during the application period to identify any
 2062  competitive projects to recommend for approval as provided in
 2063  this section. The division may determine that no applications
 2064  were submitted which meet the requirements of this section and
 2065  maximize the return to the state.
 2066         (4) The division, in its review and evaluation of
 2067  applications, must consider the following criteria, which are
 2068  listed in order of priority, with the highest priority given to
 2069  paragraph (a):
 2070         (a) The number of state residents who will be employed in
 2071  full-time equivalent and part-time positions related to the
 2072  project, the duration of such employment, and the average wages
 2073  paid to such residents. Preference shall be given to a project
 2074  that expects to pay higher than the statewide average wage.
 2075         (b) The amount of qualified and nonqualified expenditures
 2076  that will be made in this state.
 2077         (c) Planned or executed contracts with production
 2078  facilities or soundstages in this state and the percentage of
 2079  principal photography or production activity that will occur at
 2080  each location.
 2081         (d) Planned preproduction and postproduction to occur in
 2082  this state.
 2083         (e) The amount of capital investment, especially fixed
 2084  capital investment, to be made directly by the production
 2085  company in this state related to the project and the amount of
 2086  any other capital investment to be made in this state related to
 2087  the project.
 2088         (f) The duration of the project in this state.
 2089         (g) The amount and duration of principal photography or
 2090  production activity that will occur in an underutilized county.
 2091         (h) The extent to which the production company will promote
 2092  Florida, including the production of marketing materials
 2093  promoting this state as a tourist destination or a film and
 2094  entertainment production destination; placement of state agency
 2095  logos in the production and credits; authorized use of
 2096  production assets, characters, and themes by this state;
 2097  promotional videos for this state included on optical disc
 2098  formats; and other marketing integration.
 2099         (i) The employment of students enrolled full-time in an
 2100  entertainment-related course of study at an institution of
 2101  higher education in this state or of graduates from such an
 2102  institution within 12 months after graduation.
 2103         (j) Plans to work with entertainment industry-related
 2104  courses of study at an institution of higher education in this
 2105  state.
 2106         (k) Local support and any local financial commitment for
 2107  the project.
 2108         (l)The project is about this state or shows this state in
 2109  a positive light.
 2110         (m) A review of the production company’s past activities in
 2111  this state or other states.
 2112         (n) The length of time the production company has made
 2113  productions in this state, the number of productions the
 2114  production company has made in this state, and the production
 2115  company’s overall commitment to this state. This includes a
 2116  production company that is based in this state.
 2117         (o) Expected contributions to this state’s economy,
 2118  consistent with the state strategic economic development plan
 2119  prepared by the department.
 2120         (p) The expected effect of the award on the viability of
 2121  the project and the probability that the project would be
 2122  undertaken in this state if funds are granted to the production
 2123  company.
 2124         (5) A production company must have financing in place for a
 2125  project before it applies for funds under this section.
 2126         (6) The department shall prescribe a form upon which an
 2127  application must be made to the division. At a minimum, the
 2128  application must include:
 2129         (a) The applicant’s federal employer identification number,
 2130  reemployment assistance account number, and state sales tax
 2131  registration number, as applicable. If such numbers are not
 2132  available at the time of application, they must be submitted to
 2133  the department in writing before the disbursement of any
 2134  payments.
 2135         (b) The signature of the applicant.
 2136         (c) A detailed budget of planned qualified and nonqualified
 2137  expenditures in this state.
 2138         (d) The type and amount of capital investment that will be
 2139  made in this state.
 2140         (e) The locations in this state where the project will
 2141  occur.
 2142         (f) The anticipated commencement date and duration of the
 2143  project.
 2144         (g) The proposed number of state residents and nonstate
 2145  residents who will be employed in full-time equivalent and part
 2146  time positions related to the project and wages paid to such
 2147  persons.
 2148         (h) The total number of full-time equivalent employees
 2149  employed by the production company in this state, if applicable.
 2150         (i) Proof of financing for the project.
 2151         (j)The amount of promotion of Florida which the production
 2152  company will provide for the state.
 2153         (k)An attestation verifying that the information provided
 2154  on the application is true and accurate.
 2155         (l) Any additional information requested by the department
 2156  or division.
 2157         (7) The division and department must make a recommendation
 2158  to the Governor to approve or deny an award within 7 days after
 2159  completion of the review and evaluation. An award of funds may
 2160  constitute up to 30 percent of qualified expenditures in this
 2161  state and may not fund wages paid to nonresidents. The division
 2162  may recommend an award of funds that is less than 30 percent of
 2163  qualified expenditures in this state. A production must start
 2164  within 1 year after the date the project is approved by the
 2165  Governor. The recommendation must include the performance
 2166  conditions that the project must meet to obtain funds.
 2167         (a) The Governor may approve projects without consulting
 2168  the Legislature for projects requiring less than $2 million in
 2169  funding.
 2170         (b) For projects requiring funding of at least $2 million
 2171  but not more than $5 million, the Governor must provide a
 2172  written description and evaluation of a project recommended for
 2173  approval to the chair and vice chair of the Legislative Budget
 2174  Commission at least 10 days before giving final approval for the
 2175  project. The recommendation must include the performance
 2176  conditions that the project must meet in order to obtain funds.
 2177         (c) If the chair or vice chair of the Legislative Budget
 2178  Commission, the President of the Senate, or the Speaker of the
 2179  House of Representatives timely advises the Executive Office of
 2180  the Governor, in writing, that an action or a proposed action
 2181  exceeds the delegated authority of the Executive Office of the
 2182  Governor or is contrary to legislative policy or intent, the
 2183  Executive Office of the Governor shall void the release of funds
 2184  and instruct the department to immediately change such action or
 2185  proposed action until the Legislative Budget Commission or the
 2186  Legislature addresses the issue.
 2187         (d) A project requiring more than $5 million in funding
 2188  must be approved by the Legislative Budget Commission before the
 2189  funds are released.
 2190         (8) Upon the approval of the Governor, the department and
 2191  the production company shall enter into an agreement that
 2192  specifies, at a minimum:
 2193         (a) The total amount of funds awarded and the schedule of
 2194  payment.
 2195         (b) The performance conditions the production company must
 2196  meet to obtain payment of moneys from the fund. Performance
 2197  conditions must include the criteria considered in the review
 2198  and evaluation of the application. Performance conditions must
 2199  relate to activity that occurs in this state.
 2200         (c) The methodology for validating performance and the date
 2201  by which the production company must submit proof of performance
 2202  to the department.
 2203         (d) That the department may review and verify any records
 2204  of the production company to ascertain whether that company is
 2205  in compliance with this section and the agreement.
 2206         (e) Sanctions for failure to meet performance conditions.
 2207         (f) That payment of moneys from the fund is contingent upon
 2208  sufficient appropriation of funds by the Legislature.
 2209         (9) The agreement must be finalized and signed by an
 2210  authorized officer of the production company within 90 days
 2211  after the Governor’s approval. A production company that
 2212  receives funds under this section may not receive benefits under
 2213  s. 288.1258 for the same production.
 2214         (10) The department shall validate contractor performance
 2215  and report such validation in an annual report. Each November 1,
 2216  the department and the division shall submit an annual report
 2217  for the previous fiscal year to the Governor, the President of
 2218  the Senate, and the Speaker of the House of Representatives
 2219  which outlines the program’s return on investment and economic
 2220  benefits to the state. The report must also include an estimate
 2221  of the full-time equivalent positions created by each production
 2222  that received a grant under this section and information
 2223  relating to the distribution of productions receiving credits by
 2224  geographic region and type of production. In addition, the
 2225  report must include the expenditures report required under s.
 2226  288.915, the information describing the relationship between tax
 2227  exemptions and incentives to industry growth required under s.
 2228  288.1258(5), and program performance information required under
 2229  this section.
 2230         (11) The department may not approve awards in excess of the
 2231  amount appropriated for a fiscal year. The department must
 2232  maintain a schedule of funds to be paid from the appropriation
 2233  for the fiscal year that begins on July 1. For the first 6
 2234  months of each fiscal year, the department shall set aside 50
 2235  percent of the amount appropriated for the fund by the
 2236  Legislature. At the end of the 6-month period, these funds are
 2237  available to provide funding under this section for applications
 2238  submitted on or after January 1. The department or division may
 2239  not accept any applications or conditionally commit funds or
 2240  grant priority to a production company if funds are not
 2241  available in the current period.
 2242         (12) A production company that submits fraudulent
 2243  information under this section is liable for reimbursement of
 2244  the reasonable costs and fees associated with the review,
 2245  processing, investigation, and prosecution of the fraudulent
 2246  claim. A production company that receives a payment under this
 2247  section through a claim that is fraudulent is liable for
 2248  reimbursement of the payment amount, plus a penalty in an amount
 2249  double the payment amount. The penalty is in addition to any
 2250  criminal penalty for which the production company is liable for
 2251  the same acts. The production company is also liable for costs
 2252  and fees incurred by the state in investigating and prosecuting
 2253  the fraudulent claim.
 2254         (13) The department or division may not waive any provision
 2255  or provide an extension of time to meet any requirement of this
 2256  section.
 2257         (14) This section expires on July 1, 2026. An agreement in
 2258  existence on that date shall continue in effect in accordance
 2259  with its terms.
 2260         Section 27. Section 288.1258, Florida Statutes, is amended
 2261  to read:
 2262         288.1258 Entertainment industry qualified production
 2263  companies; application procedure; categories; duties of the
 2264  Department of Revenue; records and reports.—
 2265         (1) PRODUCTION COMPANIES AUTHORIZED TO APPLY.—
 2266         (a) Any production company engaged in this state in the
 2267  production of motion pictures, made-for-TV motion pictures,
 2268  television series, commercial advertising, music videos, or
 2269  sound recordings may submit an application for exemptions under
 2270  ss. 212.031, 212.06, and 212.08 to the Department of Revenue to
 2271  be approved by the Department of Economic Opportunity Office of
 2272  Film and Entertainment as a qualified production company for the
 2273  purpose of receiving a sales and use tax certificate of
 2274  exemption from the Department of Revenue to exempt purchases on
 2275  or after the date that the completed application is filed with
 2276  the Department of Revenue.
 2277         (b) As used in For the purposes of this section, the term
 2278  “qualified production company” means any production company that
 2279  has submitted a properly completed application to the Department
 2280  of Revenue and that is subsequently qualified by the Department
 2281  of Economic Opportunity Office of Film and Entertainment.
 2282         (2) APPLICATION PROCEDURE.—
 2283         (a) The Department of Revenue shall will review all
 2284  submitted applications for the required information. Within 10
 2285  working days after the receipt of a properly completed
 2286  application, the Department of Revenue shall will forward the
 2287  completed application to the Department of Economic Opportunity
 2288  Office of Film and Entertainment for approval.
 2289         (b)1. The Department of Economic Opportunity Office of Film
 2290  and Entertainment shall establish a process by which an
 2291  entertainment industry production company may be approved by the
 2292  department office as a qualified production company and may
 2293  receive a certificate of exemption from the Department of
 2294  Revenue for the sales and use tax exemptions under ss. 212.031,
 2295  212.06, and 212.08. A production company that receives a sales
 2296  tax exemption certificate under this section for a production
 2297  may not receive benefits under s. 288.1256 for the same
 2298  production.
 2299         2. Upon determination by the department Office of Film and
 2300  Entertainment that a production company meets the established
 2301  approval criteria and qualifies for exemption, the department
 2302  Office of Film and Entertainment shall return the approved
 2303  application or application renewal or extension to the
 2304  Department of Revenue, which shall issue a certificate of
 2305  exemption.
 2306         3. The department Office of Film and Entertainment shall
 2307  deny an application or application for renewal or extension from
 2308  a production company if it determines that the production
 2309  company does not meet the established approval criteria.
 2310         (c) The department Office of Film and Entertainment shall
 2311  develop, with the cooperation of the Department of Revenue, the
 2312  Division of Film and Entertainment within Enterprise Florida,
 2313  Inc., and local government entertainment industry promotion
 2314  agencies, a standardized application form for use in approving
 2315  qualified production companies.
 2316         1. The application form shall include, but not be limited
 2317  to, production-related information on employment, proposed
 2318  budgets, planned purchases of items exempted from sales and use
 2319  taxes under ss. 212.031, 212.06, and 212.08, a signed
 2320  affirmation from the applicant that any items purchased for
 2321  which the applicant is seeking a tax exemption are intended for
 2322  use exclusively as an integral part of entertainment industry
 2323  preproduction, production, or postproduction activities engaged
 2324  in primarily in this state, and a signed affirmation from the
 2325  department Office of Film and Entertainment that the information
 2326  on the application form has been verified and is correct. In
 2327  lieu of information on projected employment, proposed budgets,
 2328  or planned purchases of exempted items, a production company
 2329  seeking a 1-year certificate of exemption may submit summary
 2330  historical data on employment, production budgets, and purchases
 2331  of exempted items related to production activities in this
 2332  state. Any information gathered from production companies for
 2333  the purposes of this section shall be considered confidential
 2334  taxpayer information and shall be disclosed only as provided in
 2335  s. 213.053.
 2336         2. The application form may be distributed to applicants by
 2337  the department, the Division Office of Film and Entertainment,
 2338  or local film commissions.
 2339         (d) All applications, renewals, and extensions for
 2340  designation as a qualified production company shall be processed
 2341  by the department Office of Film and Entertainment.
 2342         (e) If In the event that the Department of Revenue
 2343  determines that a production company no longer qualifies for a
 2344  certificate of exemption, or has used a certificate of exemption
 2345  for purposes other than those authorized by this section and
 2346  chapter 212, the Department of Revenue shall revoke the
 2347  certificate of exemption of that production company, and any
 2348  sales or use taxes exempted on items purchased or leased by the
 2349  production company during the time such company did not qualify
 2350  for a certificate of exemption or improperly used a certificate
 2351  of exemption shall become immediately due to the Department of
 2352  Revenue, along with interest and penalty as provided by s.
 2353  212.12. In addition to the other penalties imposed by law, any
 2354  person who knowingly and willfully falsifies an application, or
 2355  uses a certificate of exemption for purposes other than those
 2356  authorized by this section and chapter 212, commits a felony of
 2357  the third degree, punishable as provided in ss. 775.082,
 2358  775.083, and 775.084.
 2359         (3) CATEGORIES.—
 2360         (a)1. A production company may be qualified for designation
 2361  as a qualified production company for a period of 1 year if the
 2362  company has operated a business in Florida at a permanent
 2363  address for a period of 12 consecutive months. Such a qualified
 2364  production company shall receive a single 1-year certificate of
 2365  exemption from the Department of Revenue for the sales and use
 2366  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 2367  certificate shall expire 1 year after issuance or upon the
 2368  cessation of business operations in the state, at which time the
 2369  certificate shall be surrendered to the Department of Revenue.
 2370         2. The Office of Film and Entertainment shall develop a
 2371  method by which A qualified production company may submit a new
 2372  application for annually renew a 1-year certificate of exemption
 2373  upon the expiration of that company’s certificate of exemption;
 2374  however, upon approval of the department, such qualified
 2375  production company may annually renew the 1-year certificate of
 2376  exemption for a period of up to 5 years without submitting
 2377  requiring the production company to resubmit a new application
 2378  during that 5-year period.
 2379         3. Each year, or upon surrender of the certificate of
 2380  exemption to the Department of Revenue, the Any qualified
 2381  production company shall may submit to the department aggregate
 2382  data for production-related information on employment,
 2383  expenditures in this state, capital investment, and purchases of
 2384  items exempted from sales and use taxes under ss. 212.031,
 2385  212.06, and 212.08 for inclusion in the annual report required
 2386  under subsection (5) a new application for a 1-year certificate
 2387  of exemption upon the expiration of that company’s certificate
 2388  of exemption.
 2389         (b)1. A production company may be qualified for designation
 2390  as a qualified production company for a period of 90 days. Such
 2391  production company shall receive a single 90-day certificate of
 2392  exemption from the Department of Revenue for the sales and use
 2393  tax exemptions under ss. 212.031, 212.06, and 212.08, which
 2394  certificate shall expire 90 days after issuance or upon the
 2395  cessation of business operations in the state, at which time,
 2396  with extensions contingent upon approval of the Office of Film
 2397  and Entertainment. the certificate shall be surrendered to the
 2398  Department of Revenue upon its expiration.
 2399         2. A qualified production company may submit a new
 2400  application for a 90-day certificate of exemption each quarter
 2401  upon the expiration of that company’s certificate of exemption;
 2402  however, upon approval of the department, such qualified
 2403  production company may renew the 90-day certificate of exemption
 2404  for a period of up to 1 year without submitting a new
 2405  application during that 1-year period.
 2406         3.2.Each 90 days, or upon surrender of the certificate of
 2407  exemption to the Department of Revenue, the qualified Any
 2408  production company shall may submit to the department aggregate
 2409  data for production-related information on employment,
 2410  expenditures in this state, capital investment, and purchases of
 2411  items exempted from sales and use taxes under ss. 212.031,
 2412  212.06, and 212.08 for inclusion in the annual report required
 2413  under subsection (5) a new application for a 90-day certificate
 2414  of exemption upon the expiration of that company’s certificate
 2415  of exemption.
 2416         (4) DUTIES OF THE DEPARTMENT OF REVENUE.—
 2417         (a) The Department of Revenue shall review the initial
 2418  application and notify the applicant of any omissions and
 2419  request additional information if needed. An application shall
 2420  be complete upon receipt of all requested information. The
 2421  Department of Revenue shall forward all complete applications to
 2422  the department Office of Film and Entertainment within 10
 2423  working days.
 2424         (b) The Department of Revenue shall issue a numbered
 2425  certificate of exemption to a qualified production company
 2426  within 5 working days of the receipt of an approved application,
 2427  application renewal, or application extension from the
 2428  department Office of Film and Entertainment.
 2429         (c) The Department of Revenue may adopt promulgate such
 2430  rules and shall prescribe and publish such forms as may be
 2431  necessary to effectuate the purposes of this section or any of
 2432  the sales tax exemptions which are reasonably related to the
 2433  provisions of this section.
 2434         (d) The Department of Revenue is authorized to establish
 2435  audit procedures in accordance with the provisions of ss.
 2436  212.12, 212.13, and 213.34 which relate to the sales tax
 2437  exemption provisions of this section.
 2438         (5) RELATIONSHIP OF TAX EXEMPTIONS AND INCENTIVES TO
 2439  INDUSTRY GROWTH; REPORT TO THE LEGISLATURE.—The department
 2440  Office of Film and Entertainment shall keep annual records from
 2441  the information provided on taxpayer applications for tax
 2442  exemption certificates and regularly reported as required in
 2443  this section beginning January 1, 2001. These records also must
 2444  reflect a ratio of the annual amount of sales and use tax
 2445  exemptions under this section, plus the funds granted incentives
 2446  awarded pursuant to s. 288.1256 s. 288.1254 to the estimated
 2447  amount of funds expended by certified productions. In addition,
 2448  the department office shall maintain data showing annual growth
 2449  in Florida-based entertainment industry companies and
 2450  entertainment industry employment and wages. The employment
 2451  information must include an estimate of the full-time equivalent
 2452  positions created by each production that received funds tax
 2453  credits pursuant to s. 288.1256 s. 288.1254. The department
 2454  Office of Film and Entertainment shall include this information
 2455  in the annual report for the entertainment industry financial
 2456  incentive program required under s. 288.1256(10) s.
 2457  288.1254(10).
 2458         Section 28. Paragraph (b) of subsection (5) of section
 2459  288.901, Florida Statutes, is amended to read:
 2460         288.901 Enterprise Florida, Inc.—
 2461         (5) APPOINTED MEMBERS OF THE BOARD OF DIRECTORS.—
 2462         (b) In making their appointments, the Governor, the
 2463  President of the Senate, and the Speaker of the House of
 2464  Representatives shall ensure that the composition of the board
 2465  of directors reflects the diversity of Florida’s business
 2466  community and is representative of the economic development
 2467  goals in subsection (2). The board must include at least one
 2468  director for each of the following areas of expertise:
 2469  international business, tourism marketing, the space or
 2470  aerospace industry, managing or financing a minority-owned
 2471  business, manufacturing, and finance and accounting, and sports
 2472  marketing.
 2473         Section 29. Subsection (1) of section 288.9015, Florida
 2474  Statutes, is amended to read:
 2475         288.9015 Powers of Enterprise Florida, Inc.; board of
 2476  directors.—
 2477         (1) Enterprise Florida, Inc., shall integrate its efforts
 2478  in business recruitment and expansion, job creation, marketing
 2479  the state for tourism and sports, and promoting economic
 2480  opportunities for minority-owned businesses and promoting
 2481  economic opportunities for rural and distressed urban
 2482  communities with those of the department, to create an
 2483  aggressive, agile, and collaborative effort to reinvigorate the
 2484  state’s economy.
 2485         Section 30. Paragraph (c) of subsection (1), paragraph (d)
 2486  of subsection (2), and subsection (3) of section 288.907,
 2487  Florida Statutes, are amended to read:
 2488         288.907 Annual incentives report.—By December 30 of each
 2489  year, Enterprise Florida, Inc., in conjunction with the
 2490  department, shall provide the Governor, the President of the
 2491  Senate, and the Speaker of the House of Representatives a
 2492  detailed incentives report quantifying the economic benefits for
 2493  all of the economic development incentive programs marketed by
 2494  Enterprise Florida, Inc. The annual incentives report must
 2495  include:
 2496         (1) For each incentive program:
 2497         (c) The actual amount of private capital invested, the
 2498  actual number of jobs created, the actual number of jobs created
 2499  which provide health benefits for the employee, the actual
 2500  number of jobs retained, the actual number of jobs retained
 2501  which provide health benefits for the employee, and actual wages
 2502  paid for incentive agreements completed during the previous 3
 2503  years for each target industry sector.
 2504         (2) For projects completed during the previous state fiscal
 2505  year:
 2506         (d) The projects for which a tax refund, tax credit, or
 2507  cash grant agreement was executed, identifying for each project:
 2508         1. The number of jobs committed to be created and the
 2509  number of those jobs that will provide health benefits for the
 2510  employee.
 2511         2. The number of jobs committed to be retained and the
 2512  number of those jobs that will provide health benefits for the
 2513  employee.
 2514         3.2. The amount of capital investments committed to be
 2515  made.
 2516         4.3. The annual average wage committed to be paid.
 2517         5.4. The amount of state economic development incentives
 2518  committed to the project from each incentive program under the
 2519  project’s terms of agreement with the Department of Economic
 2520  Opportunity.
 2521         6.5. The amount and type of local matching funds committed
 2522  to the project.
 2523         (3) For economic development projects that received tax
 2524  refunds, tax credits, or cash grants under the terms of an
 2525  agreement for incentives:
 2526         (a) The number of jobs actually created and the number of
 2527  those jobs that provided health benefits for the employee.
 2528         (b) The number of jobs actually retained and the number of
 2529  those jobs that provided health benefits for the employee.
 2530         (c)(b) The amount of capital investments actually made.
 2531         (d)(c) The annual average wage paid.
 2532         Section 31. Subsection (1) of section 288.92, Florida
 2533  Statutes, is amended to read:
 2534         288.92 Divisions of Enterprise Florida, Inc.—
 2535         (1) Enterprise Florida, Inc., may create and dissolve
 2536  divisions as necessary to carry out its mission. Each division
 2537  shall have distinct responsibilities and complementary missions.
 2538  At a minimum, Enterprise Florida, Inc., shall have divisions
 2539  related to the following areas:
 2540         (a) International Trade and Business Development;
 2541         (b) Business Retention and Recruitment;
 2542         (c) Tourism Marketing;
 2543         (d) Minority Business Development; and
 2544         (e) Film and Entertainment Sports Industry Development.
 2545         Section 32. Paragraph (c) of subsection (3) and subsection
 2546  (4) of section 288.980, Florida Statutes, are amended to read:
 2547         288.980 Military base retention; legislative intent; grants
 2548  program.—
 2549         (3)
 2550         (c) The department shall require that an applicant:
 2551         1. Represent a local government with a military
 2552  installation or military installations that could be adversely
 2553  affected by federal actions.
 2554         2. Agree to match at least 30 percent of any grant awarded.
 2555         3. Prepare a coordinated program or plan of action
 2556  delineating how the eligible project will be administered and
 2557  accomplished.
 2558         3.4. Provide documentation describing the potential for
 2559  changes to the mission of a military installation located in the
 2560  applicant’s community and the potential impacts such changes
 2561  will have on the applicant’s community.
 2562         (4) The Florida Defense Reinvestment Grant Program is
 2563  established to respond to the need for this state to work in
 2564  conjunction with defense-dependent communities in developing and
 2565  implementing strategies and approaches that will help
 2566  communities support the missions of military installations, and
 2567  in developing and implementing alternative economic
 2568  diversification strategies to transition from a defense economy
 2569  to a nondefense economy. The department shall administer the
 2570  program.
 2571         (a) Eligible applicants include defense-dependent counties
 2572  and cities, and local economic development councils located
 2573  within such communities. The program shall be administered by
 2574  the department and Grant awards may be provided to support
 2575  community-based activities that:
 2576         1.(a) Protect existing military installations;
 2577         2.(b) Diversify or grow the economy of a defense-dependent
 2578  community; or
 2579         3.(c) Develop plans for the reuse of closed or realigned
 2580  military installations, including any plans necessary for
 2581  infrastructure improvements needed to facilitate reuse and
 2582  related marketing activities.
 2583         (b) Applications for grants under paragraph (a) this
 2584  subsection must include a coordinated program of work or plan of
 2585  action delineating how the eligible project will be administered
 2586  and accomplished, which must include a plan for ensuring close
 2587  cooperation between civilian and military authorities in the
 2588  conduct of the funded activities and a plan for public
 2589  involvement. An applicant must agree to match at least 30
 2590  percent of any grant awarded.
 2591         Section 33. Effective July 1, 2016, paragraph (a) of
 2592  subsection (6), paragraph (b) of subsection (9), paragraph (a)
 2593  of subsection (35), subsection (60), and paragraph (b) of
 2594  subsection (64) of section 320.08058, Florida Statutes, are
 2595  amended to read:
 2596         320.08058 Specialty license plates.—
 2597         (6) FLORIDA UNITED STATES OLYMPIC COMMITTEE LICENSE
 2598  PLATES.—
 2599         (a) Because the United States Olympic Committee has
 2600  selected this state to participate in a combined fundraising
 2601  program that provides for one-half of all money raised through
 2602  volunteer giving to stay in this state and be administered by
 2603  the Florida Sports Foundation Enterprise Florida, Inc., to
 2604  support amateur sports, and because the United States Olympic
 2605  Committee and the Florida Sports Foundation Enterprise Florida,
 2606  Inc., are nonprofit organizations dedicated to providing
 2607  athletes with support and training and preparing athletes of all
 2608  ages and skill levels for sports competition, and because the
 2609  Florida Sports Foundation Enterprise Florida, Inc., assists in
 2610  the bidding for sports competitions that provide significant
 2611  impact to the economy of this state, and the Legislature
 2612  supports the efforts of the United States Olympic Committee and
 2613  the Florida Sports Foundation Enterprise Florida, Inc., the
 2614  Legislature establishes a Florida United States Olympic
 2615  Committee license plate for the purpose of providing a
 2616  continuous funding source to support this worthwhile effort.
 2617  Florida United States Olympic Committee license plates must
 2618  contain the official United States Olympic Committee logo and
 2619  must bear a design and colors that are approved by the
 2620  department. The word “Florida” must be centered at the top of
 2621  the plate.
 2622         (9) FLORIDA PROFESSIONAL SPORTS TEAM LICENSE PLATES.—
 2623         (b) The license plate annual use fees are to be annually
 2624  distributed as follows:
 2625         1. Fifty-five percent of the proceeds from the Florida
 2626  Professional Sports Team plate must be deposited into the
 2627  Professional Sports Development Trust Fund within the Department
 2628  of Economic Opportunity. These funds must be used solely to
 2629  attract and support major sports events in this state. As used
 2630  in this subparagraph, the term “major sports events” means, but
 2631  is not limited to, championship or all-star contests of Major
 2632  League Baseball, the National Basketball Association, the
 2633  National Football League, the National Hockey League, Major
 2634  League Soccer, the men’s and women’s National Collegiate
 2635  Athletic Association championships Final Four basketball
 2636  championship, or a horseracing or dogracing Breeders’ Cup. All
 2637  funds must be used to support and promote major sporting events,
 2638  and the uses must be approved by the Department of Economic
 2639  Opportunity.
 2640         2. The remaining proceeds of the Florida Professional
 2641  Sports Team license plate must be allocated to the Florida
 2642  Sports Foundation Enterprise Florida, Inc. These funds must be
 2643  deposited into the Professional Sports Development Trust Fund
 2644  within the Department of Economic Opportunity. These funds must
 2645  be used by the Florida Sports Foundation Enterprise Florida,
 2646  Inc., to promote the economic development of the sports
 2647  industry; to distribute licensing and royalty fees to
 2648  participating professional sports teams; to promote education
 2649  programs in Florida schools that provide an awareness of the
 2650  benefits of physical activity and nutrition standards; to
 2651  partner with the Department of Education and the Department of
 2652  Health to develop a program that recognizes schools whose
 2653  students demonstrate excellent physical fitness or fitness
 2654  improvement; to institute a grant program for communities
 2655  bidding on minor sporting events that create an economic impact
 2656  for the state; to distribute funds to Florida-based charities
 2657  designated by the Florida Sports Foundation Enterprise Florida,
 2658  Inc., and the participating professional sports teams; and to
 2659  fulfill the sports promotion responsibilities of the Department
 2660  of Economic Opportunity.
 2661         3. The Florida Sports Foundation Enterprise Florida, Inc.,
 2662  shall provide an annual financial audit in accordance with s.
 2663  215.981 of its financial accounts and records by an independent
 2664  certified public accountant pursuant to the contract established
 2665  by the Department of Economic Opportunity as specified in s.
 2666  288.1229(5). The auditor shall submit the audit report to the
 2667  Department of Economic Opportunity for review and approval. If
 2668  the audit report is approved, the Department of Economic
 2669  Opportunity shall certify the audit report to the Auditor
 2670  General for review.
 2671         4. Notwithstanding the provisions of subparagraphs 1. and
 2672  2., proceeds from the Professional Sports Development Trust Fund
 2673  may also be used for operational expenses of the Florida Sports
 2674  Foundation Enterprise Florida, Inc., and financial support of
 2675  the Sunshine State Games and Florida Senior Games.
 2676         (35) FLORIDA GOLF LICENSE PLATES.—
 2677         (a) The Department of Highway Safety and Motor Vehicles
 2678  shall develop a Florida Golf license plate as provided in this
 2679  section. The word “Florida” must appear at the bottom of the
 2680  plate. The Dade Amateur Golf Association, following consultation
 2681  with the PGA TOUR, the Florida Sports Foundation Enterprise
 2682  Florida, Inc., the LPGA, and the PGA of America may submit a
 2683  revised sample plate for consideration by the department.
 2684         (60) FLORIDA NASCAR LICENSE PLATES.—
 2685         (a) The department shall develop a Florida NASCAR license
 2686  plate as provided in this section. Florida NASCAR license plates
 2687  must bear the colors and design approved by the department. The
 2688  word “Florida” must appear at the top of the plate, and the term
 2689  “NASCAR” must appear at the bottom of the plate. The National
 2690  Association for Stock Car Auto Racing, following consultation
 2691  with the Florida Sports Foundation Enterprise Florida, Inc., may
 2692  submit a sample plate for consideration by the department.
 2693         (b) The license plate annual use fees shall be distributed
 2694  to the Florida Sports Foundation Enterprise Florida, Inc. The
 2695  license plate annual use fees shall be annually allocated as
 2696  follows:
 2697         1. Up to 5 percent of the proceeds from the annual use fees
 2698  may be used by the Florida Sports Foundation Enterprise Florida,
 2699  Inc., for the administration of the NASCAR license plate
 2700  program.
 2701         2. The National Association for Stock Car Auto Racing shall
 2702  receive up to $60,000 in proceeds from the annual use fees to be
 2703  used to pay startup costs, including costs incurred in
 2704  developing and issuing the plates. Thereafter, 10 percent of the
 2705  proceeds from the annual use fees shall be provided to the
 2706  association for the royalty rights for the use of its marks.
 2707         3. The remaining proceeds from the annual use fees shall be
 2708  distributed to the Florida Sports Foundation Enterprise Florida,
 2709  Inc. The Florida Sports Foundation Enterprise Florida, Inc.,
 2710  will retain 15 percent to support its regional grant program,
 2711  attracting sporting events to Florida; 20 percent to support the
 2712  marketing of motorsports-related tourism in the state; and 50
 2713  percent to be paid to the NASCAR Foundation, a s. 501(c)(3)
 2714  charitable organization, to support Florida-based charitable
 2715  organizations.
 2716         (c) The Florida Sports Foundation Enterprise Florida, Inc.,
 2717  shall provide an annual financial audit in accordance with s.
 2718  215.981 of its financial accounts and records by an independent
 2719  certified public accountant pursuant to the contract established
 2720  by the Department of Economic Opportunity as specified in s.
 2721  288.1229(5). The auditor shall submit the audit report to the
 2722  Department of Economic Opportunity for review and approval. If
 2723  the audit report is approved, the Department of Economic
 2724  Opportunity shall certify the audit report to the Auditor
 2725  General for review.
 2726         (64) FLORIDA TENNIS LICENSE PLATES.—
 2727         (b) The department shall distribute the annual use fees to
 2728  the Florida Sports Foundation Enterprise Florida, Inc. The
 2729  license plate annual use fees shall be annually allocated as
 2730  follows:
 2731         1. Up to 5 percent of the proceeds from the annual use fees
 2732  may be used by the Florida Sports Foundation Enterprise Florida,
 2733  Inc., to administer the license plate program.
 2734         2. The United States Tennis Association Florida Section
 2735  Foundation shall receive the first $60,000 in proceeds from the
 2736  annual use fees to reimburse it for startup costs,
 2737  administrative costs, and other costs it incurs in the
 2738  development and approval process.
 2739         3. Up to 5 percent of the proceeds from the annual use fees
 2740  may be used for promoting and marketing the license plates. The
 2741  remaining proceeds shall be available for grants by the United
 2742  States Tennis Association Florida Section Foundation to
 2743  nonprofit organizations to operate youth tennis programs and
 2744  adaptive tennis programs for special populations of all ages,
 2745  and for building, renovating, and maintaining public tennis
 2746  courts.
 2747         Section 34. Subsection (5) of section 477.0135, Florida
 2748  Statutes, is amended to read:
 2749         477.0135 Exemptions.—
 2750         (5) A license is not required of any individual providing
 2751  makeup, special effects, or cosmetology services to an actor,
 2752  stunt person, musician, extra, or other talent during a
 2753  production recognized by the Department of Economic Opportunity
 2754  Office of Film and Entertainment as a project qualified
 2755  production as defined in s. 288.1256 s. 288.1254(1). Such
 2756  services are not required to be performed in a licensed salon.
 2757  Individuals exempt under this subsection may not provide such
 2758  services to the general public.
 2759         Section 35. Except as otherwise expressly provided in this
 2760  act, this act shall take effect upon becoming a law.