Bill Text: FL S1296 | 2011 | Regular Session | Introduced


Bill Title: Enterprise Zones

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-04-06 - Withdrawn from Commerce and Tourism; Community Affairs; Budget -SJ 407 [S1296 Detail]

Download: Florida-2011-S1296-Introduced.html
       Florida Senate - 2011                                    SB 1296
       
       
       
       By Senator Detert
       
       
       
       
       23-01123-11                                           20111296__
    1                        A bill to be entitled                      
    2         An act relating to enterprise zones; amending s.
    3         290.016, F.S.; advancing the date of the expiration of
    4         the Florida Enterprise Zone Act; amending ss. 14.2015,
    5         159.27, 159.803, 163.2514, 163.2517, 163.2523,
    6         163.336, 163.345, 163.457, 163.503, 163.522, 195.099,
    7         196.012, 196.1995, 212.08, 213.053, 220.02, 220.03,
    8         220.191, 288.018, 288.047, 288.063, 288.0655,
    9         288.0659, 288.095, 288.1045, 288.106, 288.1089,
   10         288.11621, 288.1175, 288.99, 376.84, 403.973, 624.509,
   11         624.5091, and 624.5105, F.S.; deleting references to
   12         enterprise zones; deleting provisions relating to the
   13         designation and administration of enterprise zones,
   14         tax credits, tax refunds, or economic development
   15         incentives available to businesses within an
   16         enterprise zone, to conform to the expiration of the
   17         Florida Enterprise Zone Act; conforming cross
   18         references; amending s. 163.521, F.S.; providing for
   19         the expiration of a provision to conform to the
   20         expiration of the Florida Enterprise Zone Act which
   21         authorizes the governing body of a county or
   22         municipality containing an enterprise zone to make a
   23         funding request for capital improvements relating to
   24         crime prevention under certain circumstances; amending
   25         s. 377.809, F.S.; deleting an obsolete provision
   26         requiring the Office of Tourism, Trade, and Economic
   27         Development to submit a report relating to the energy
   28         economic zone pilot program; repealing s. 196.095,
   29         F.S., relating to an exemption from property taxes for
   30         certain child care facilities operating in an
   31         enterprise zone; repealing s. 196.1996, F.S., which
   32         provided that a board of county commissioners or the
   33         governing body of a municipality does not need to
   34         reenact certain ordinances or resolutions to grant
   35         economic development ad valorem tax exemptions in
   36         certain enterprise zones; repealing s. 290.06561,
   37         F.S., which directed the Office of Tourism, Trade, and
   38         Economic Development to designate a catalyst site as a
   39         rural enterprise zone; repealing s. 379.2353, F.S.,
   40         relating to the designation of enterprise zones in
   41         communities adversely affected by the constitutional
   42         limit on the use of nets to harvest marine species;
   43         providing that the repeal of the Florida Enterprise
   44         Zone Act does not affect the availability of certain
   45         tax credits or tax refunds; providing effective dates.
   46  
   47  Be It Enacted by the Legislature of the State of Florida:
   48  
   49         Section 1. Section 290.016, Florida Statutes, is amended to
   50  read:
   51         290.016 Repeal.—Sections 290.001-290.016 290.001-290.014
   52  are repealed July 1, 2011 December 31, 2015.
   53         Section 2. Effective July 1, 2011, paragraphs (f) and (k)
   54  of subsection (2) of section 14.2015, Florida Statutes, are
   55  amended to read:
   56         14.2015 Office of Tourism, Trade, and Economic Development;
   57  creation; powers and duties.—
   58         (2) The purpose of the Office of Tourism, Trade, and
   59  Economic Development is to assist the Governor in working with
   60  the Legislature, state agencies, business leaders, and economic
   61  development professionals to formulate and implement coherent
   62  and consistent policies and strategies designed to provide
   63  economic opportunities for all Floridians. To accomplish such
   64  purposes, the Office of Tourism, Trade, and Economic Development
   65  shall:
   66         (f)1. Administer the Florida Enterprise Zone Act under ss.
   67  290.001-290.016, the community contribution tax credit program
   68  under s. 624.5105 ss. 220.183 and 624.5105, the tax refund
   69  program for qualified target industry businesses under s.
   70  288.106, the tax-refund program for qualified defense
   71  contractors and space flight business contractors under s.
   72  288.1045, contracts for transportation projects under s.
   73  288.063, the sports franchise facility programs under ss.
   74  288.1162 and 288.11621, the professional golf hall of fame
   75  facility program under s. 288.1168, the expedited permitting
   76  process under s. 403.973, the Rural Community Development
   77  Revolving Loan Fund under s. 288.065, the Regional Rural
   78  Development Grants Program under s. 288.018, the Certified
   79  Capital Company Act under s. 288.99, the Florida State Rural
   80  Development Council, the Rural Economic Development Initiative,
   81  and other programs that are specifically assigned to the office
   82  by law, by the appropriations process, or by the Governor.
   83  Notwithstanding any other provisions of law, the office may
   84  expend interest earned from the investment of program funds
   85  deposited in the Grants and Donations Trust Fund to contract for
   86  the administration of the programs, or portions of the programs,
   87  enumerated in this paragraph or assigned to the office by law,
   88  by the appropriations process, or by the Governor. Such
   89  expenditures shall be subject to review under chapter 216.
   90         2. The office may enter into contracts in connection with
   91  the fulfillment of its duties concerning the Florida First
   92  Business Bond Pool under chapter 159, tax incentives under
   93  chapters 212 and 220, tax incentives under the Certified Capital
   94  Company Act in chapter 288, foreign offices under chapter 288,
   95  the Enterprise Zone program under chapter 290, the Seaport
   96  Employment Training program under chapter 311, the Florida
   97  Professional Sports Team License Plates under chapter 320,
   98  Spaceport Florida under chapter 331, Expedited Permitting under
   99  chapter 403, and in carrying out other functions that are
  100  specifically assigned to the office by law, by the
  101  appropriations process, or by the Governor.
  102         (k) Adopt rules, as necessary, to carry out its functions
  103  in connection with the administration of the Qualified Target
  104  Industry program, the Qualified Defense Contractor program, the
  105  Certified Capital Company Act, the Enterprise Zone program, and
  106  the Florida First Business Bond pool.
  107         Section 3. Effective July 1, 2011, subsections (5) and (19)
  108  of section 159.27, Florida Statutes, are amended, and present
  109  subsections (20) through (23) of that section are renumbered as
  110  subsections (19) through (22), respectively, to read:
  111         159.27 Definitions.—The following words and terms, unless
  112  the context clearly indicates a different meaning, shall have
  113  the following meanings:
  114         (5) “Project” means any capital project comprising an
  115  industrial or manufacturing plant, a research and development
  116  park, an agricultural processing or storage facility, a
  117  warehousing or distribution facility, a headquarters facility, a
  118  tourism facility, a convention or trade show facility, an urban
  119  parking facility, a trade center, a health care facility, an
  120  educational facility, a correctional or detention facility, a
  121  motion picture production facility, a preservation or
  122  rehabilitation of a certified historic structure, an airport or
  123  port facility, a commercial project in an enterprise zone, a
  124  pollution-control facility, a hazardous or solid waste facility,
  125  a social service center, or a mass commuting facility, including
  126  one or more buildings and other structures, whether or not on
  127  the same site or sites; any rehabilitation, improvement,
  128  renovation, or enlargement of, or any addition to, any buildings
  129  or structures for use as a factory, a mill, a processing plant,
  130  an assembly plant, a fabricating plant, an industrial
  131  distribution center, a repair, overhaul, or service facility, a
  132  test facility, an agricultural processing or storage facility, a
  133  warehousing or distribution facility, a headquarters facility, a
  134  tourism facility, a convention or trade show facility, an urban
  135  parking facility, a trade center, a health care facility, an
  136  educational facility, a correctional or detention facility, a
  137  motion picture production facility, a preservation or
  138  rehabilitation of a certified historic structure, an airport or
  139  port facility, a commercial project in an enterprise zone, a
  140  pollution-control facility, a hazardous or solid waste facility,
  141  a social service center, or a mass commuting facility, and other
  142  facilities, including research and development facilities, for
  143  manufacturing, processing, assembling, repairing, overhauling,
  144  servicing, testing, or handling of any products or commodities
  145  embraced in any industrial or manufacturing plant, in connection
  146  with the purposes of a research and development park, or other
  147  facilities for or used in connection with an agricultural
  148  processing or storage facility, a warehousing or distribution
  149  facility, a headquarters facility, a tourism facility, a
  150  convention or trade show facility, an urban parking facility, a
  151  trade center, a health care facility, an educational facility, a
  152  correctional or detention facility, a motion picture production
  153  facility, a preservation or rehabilitation of a certified
  154  historic structure, an airport or port facility, or a commercial
  155  project in an enterprise zone or for controlling air or water
  156  pollution or for the disposal, processing, conversion, or
  157  reclamation of hazardous or solid waste, a social service
  158  center, or a mass commuting facility; and including also the
  159  sites thereof and other rights in land therefor whether improved
  160  or unimproved, machinery, equipment, site preparation and
  161  landscaping, and all appurtenances and facilities incidental
  162  thereto, such as warehouses, utilities, access roads, railroad
  163  sidings, truck docking and similar facilities, parking
  164  facilities, office or storage or training facilities, public
  165  lodging and restaurant facilities, dockage, wharfage, solar
  166  energy facilities, and other improvements necessary or
  167  convenient for any manufacturing or industrial plant, research
  168  and development park, agricultural processing or storage
  169  facility, warehousing or distribution facility, tourism
  170  facility, convention or trade show facility, urban parking
  171  facility, trade center, health care facility, educational
  172  facility, a correctional or detention facility, motion picture
  173  production facility, preservation or rehabilitation of a
  174  certified historic structure, airport or port facility,
  175  commercial project in an enterprise zone, pollution-control
  176  facility, hazardous or solid waste facility, social service
  177  center, or a mass commuting facility and any one or more
  178  combinations of the foregoing.
  179         (19) “Commercial project in an enterprise zone” means
  180  buildings, building additions or renovations, or other
  181  structures to be newly constructed and suitable for use by a
  182  commercial enterprise, and includes the site on which such
  183  buildings or structures are located, located in an area
  184  designated as an enterprise zone pursuant to s. 290.0065.
  185         Section 4. Effective July 1, 2011, subsection (5) of
  186  section 159.803, Florida Statutes, is amended to read:
  187         159.803 Definitions.—As used in this part, the term:
  188         (5) “Priority project” means a solid waste disposal
  189  facility or a sewage facility, as such terms are defined in s.
  190  142 of the Code, or a water facility, as defined in s. 142 of
  191  the Code, which is operated by a member-owned, not-for-profit
  192  utility, or any project which is to be located in an area which
  193  is an enterprise zone designated pursuant to s. 290.0065.
  194         Section 5. Effective July 1, 2011, subsection (2) of
  195  section 163.2514, Florida Statutes, is amended to read:
  196         163.2514 Growth Policy Act; definitions.—As used in ss.
  197  163.2511-163.2523, the term:
  198         (2) “Urban infill and redevelopment area” means an area or
  199  areas designated by a local government where:
  200         (a) Public services such as water and wastewater,
  201  transportation, schools, and recreation are already available or
  202  are scheduled to be provided in an adopted 5-year schedule of
  203  capital improvements;
  204         (b) The area, or one or more neighborhoods within the area,
  205  suffers from pervasive poverty, unemployment, and general
  206  distress as defined by s. 288.0659 s. 290.0058;
  207         (c) The area exhibits a proportion of properties that are
  208  substandard, overcrowded, dilapidated, vacant or abandoned, or
  209  functionally obsolete which is higher than the average for the
  210  local government;
  211         (d) More than 50 percent of the area is within 1/4 mile of
  212  a transit stop, or a sufficient number of transit stops will be
  213  made available concurrent with the designation; and
  214         (e) The area includes or is adjacent to community
  215  redevelopment areas, brownfields, enterprise zones, or Main
  216  Street programs, or has been designated by the state or Federal
  217  Government as an urban redevelopment, revitalization, or infill
  218  area under empowerment zone, enterprise community, or brownfield
  219  showcase community programs or similar programs.
  220         Section 6. Effective July 1, 2011, subsection (3) of
  221  section 163.2517, Florida Statutes, is amended to read:
  222         163.2517 Designation of urban infill and redevelopment
  223  area.—
  224         (3) A local government seeking to designate a geographic
  225  area within its jurisdiction as an urban infill and
  226  redevelopment area shall prepare a plan that describes the
  227  infill and redevelopment objectives of the local government
  228  within the proposed area. In lieu of preparing a new plan, the
  229  local government may demonstrate that an existing plan or
  230  combination of plans associated with a community redevelopment
  231  area, Florida Main Street program, Front Porch Florida
  232  Community, sustainable community, enterprise zone, or
  233  neighborhood improvement district includes the factors listed in
  234  paragraphs (a)-(n), including a collaborative and holistic
  235  community participation process, or amend such existing plans to
  236  include these factors. The plan shall demonstrate the local
  237  government and community’s commitment to comprehensively address
  238  the urban problems within the urban infill and redevelopment
  239  area and identify activities and programs to accomplish locally
  240  identified goals such as code enforcement; improved educational
  241  opportunities; reduction in crime; neighborhood revitalization
  242  and preservation; provision of infrastructure needs, including
  243  mass transit and multimodal linkages; and mixed-use planning to
  244  promote multifunctional redevelopment to improve both the
  245  residential and commercial quality of life in the area. The plan
  246  shall also:
  247         (a) Contain a map depicting the geographic area or areas to
  248  be included within the designation.
  249         (b) Confirm that the infill and redevelopment area is
  250  within an area designated for urban uses in the local
  251  government’s comprehensive plan.
  252         (c) Identify and map existing enterprise zones, community
  253  redevelopment areas, community development corporations,
  254  brownfield areas, downtown redevelopment districts, safe
  255  neighborhood improvement districts, historic preservation
  256  districts, and empowerment zones or enterprise communities
  257  located within the area proposed for designation as an urban
  258  infill and redevelopment area and provide a framework for
  259  coordinating infill and redevelopment programs within the urban
  260  core.
  261         (d) Identify a memorandum of understanding between the
  262  district school board and the local government jurisdiction
  263  regarding public school facilities located within the urban
  264  infill and redevelopment area to identify how the school board
  265  will provide priority to enhancing public school facilities and
  266  programs in the designated area, including the reuse of existing
  267  buildings for schools within the area.
  268         (e) Identify each neighborhood within the proposed area and
  269  state community preservation and revitalization goals and
  270  projects identified through a collaborative and holistic
  271  community participation process and how such projects will be
  272  implemented.
  273         (f) Identify how the local government and community-based
  274  organizations intend to implement affordable housing programs,
  275  including, but not limited to, economic and community
  276  development programs administered by federal and state agencies,
  277  within the urban infill and redevelopment area.
  278         (g) Identify strategies for reducing crime.
  279         (h) If applicable, provide guidelines for the adoption of
  280  land development regulations specific to the urban infill and
  281  redevelopment area which include, for example, setbacks and
  282  parking requirements appropriate to urban development.
  283         (i) Identify and map any existing transportation
  284  concurrency exception areas and any relevant public
  285  transportation corridors designated by a metropolitan planning
  286  organization in its long-range transportation plans or by the
  287  local government in its comprehensive plan for which the local
  288  government seeks designation as a transportation concurrency
  289  exception area. For those areas, describe how public
  290  transportation, pedestrian ways, and bikeways will be
  291  implemented as an alternative to increased automobile use.
  292         (j) Identify and adopt a package of financial and local
  293  government incentives which the local government will offer for
  294  new development, expansion of existing development, and
  295  redevelopment within the urban infill and redevelopment area.
  296  Examples of such incentives include:
  297         1. Waiver of license and permit fees.
  298         2. Exemption of sales made in the urban infill and
  299  redevelopment area from local option sales surtaxes imposed
  300  pursuant to s. 212.055.
  301         3. Waiver of delinquent local taxes or fees to promote the
  302  return of property to productive use.
  303         4. Expedited permitting.
  304         5. Lower transportation impact fees for development which
  305  encourages more use of public transit, pedestrian, and bicycle
  306  modes of transportation.
  307         6. Prioritization of infrastructure spending within the
  308  urban infill and redevelopment area.
  309         7. Local government absorption of developers’ concurrency
  310  costs.
  311  
  312  In order to be authorized to recognize the exemption from local
  313  option sales surtaxes pursuant to subparagraph 2., the owner,
  314  lessee, or lessor of the new development, expanding existing
  315  development, or redevelopment within the urban infill and
  316  redevelopment area must file an application under oath with the
  317  governing body having jurisdiction over the urban infill and
  318  redevelopment area where the business is located. The
  319  application must include the name and address of the business
  320  claiming the exclusion from collecting local option surtaxes; an
  321  address and assessment roll parcel number of the urban infill
  322  and redevelopment area for which the exemption is being sought;
  323  a description of the improvements made to accomplish the new
  324  development, expanding development, or redevelopment of the real
  325  property; a copy of the building permit application or the
  326  building permit issued for the development of the real property;
  327  a new application for a certificate of registration with the
  328  Department of Revenue with the address of the new development,
  329  expanding development, or redevelopment; and the location of the
  330  property. The local government must review and approve the
  331  application and submit the completed application and
  332  documentation along with a copy of the ordinance adopted
  333  pursuant to subsection (5) to the Department of Revenue in order
  334  for the business to become eligible to make sales exempt from
  335  local option sales surtaxes in the urban infill and
  336  redevelopment area.
  337         (k) Identify how activities and incentives within the urban
  338  infill and redevelopment area will be coordinated and what
  339  administrative mechanism the local government will use for the
  340  coordination.
  341         (l) Identify how partnerships with the financial and
  342  business community will be developed.
  343         (m) Identify the governance structure that the local
  344  government will use to involve community representatives in the
  345  implementation of the plan.
  346         (n) Identify performance measures to evaluate the success
  347  of the local government in implementing the urban infill and
  348  redevelopment plan.
  349         Section 7. Effective July 1, 2011, section 163.2523,
  350  Florida Statutes, is amended to read:
  351         163.2523 Grant program.—An Urban Infill and Redevelopment
  352  Assistance Grant Program is created for local governments. A
  353  local government may allocate grant money to special districts,
  354  including community redevelopment agencies, and nonprofit
  355  community development organizations to implement projects
  356  consistent with an adopted urban infill and redevelopment plan
  357  or plan employed in lieu thereof. Thirty percent of the general
  358  revenue appropriated for this program shall be available for
  359  planning grants to be used by local governments for the
  360  development of an urban infill and redevelopment plan, including
  361  community participation processes for the plan. Sixty percent of
  362  the general revenue appropriated for this program shall be
  363  available for fifty/fifty matching grants for implementing urban
  364  infill and redevelopment projects that further the objectives
  365  set forth in the local government’s adopted urban infill and
  366  redevelopment plan or plan employed in lieu thereof. The
  367  remaining 10 percent of the revenue must be used for outright
  368  grants for implementing projects requiring an expenditure of
  369  under $50,000. If the volume of fundable applications under any
  370  of the allocations specified in this section does not fully
  371  obligate the amount of the allocation, the Department of
  372  Community Affairs may transfer the unused balance to the
  373  category having the highest dollar value of applications
  374  eligible but unfunded. However, in no event may the percentage
  375  of dollars allocated to outright grants for implementing
  376  projects exceed 20 percent in any given fiscal year. Projects
  377  that provide employment opportunities to clients of the
  378  Temporary Cash Assistance program and projects within urban
  379  infill and redevelopment areas that include a community
  380  redevelopment area, Florida Main Street program, Front Porch
  381  Florida Community, sustainable community, enterprise zone,
  382  federal enterprise zone, enterprise community, or neighborhood
  383  improvement district must be given an elevated priority in the
  384  scoring of competing grant applications. The Division of Housing
  385  and Community Development of the Department of Community Affairs
  386  shall administer the grant program. The Department of Community
  387  Affairs shall adopt rules establishing grant review criteria
  388  consistent with this section.
  389         Section 8. Effective July 1, 2011, paragraph (a) of
  390  subsection (2) of section 163.336, Florida Statutes, is amended
  391  to read:
  392         163.336 Coastal resort area redevelopment pilot project.—
  393         (2) PILOT PROJECT ADMINISTRATION.—
  394         (a) To be eligible to participate in this pilot project,
  395  all or a portion of the area must be within:
  396         1. The coastal building zone as defined in s. 161.54; and
  397         2. A community redevelopment area, enterprise zone,
  398  brownfield area, empowerment zone, or other such economically
  399  deprived areas as designated by the county or municipality with
  400  jurisdiction over the area.
  401         Section 9. Effective July 1, 2011, subsection (2) of
  402  section 163.345, Florida Statutes, is amended to read:
  403         163.345 Encouragement of private enterprise.—
  404         (2) In giving consideration to the objectives outlined in
  405  subsection (1), the county or municipality shall consider making
  406  available the incentives provided under the Florida Enterprise
  407  Zone Act and chapter 420.
  408         Section 10. Effective July 1, 2011, paragraph (d) of
  409  subsection (3) of section 163.457, Florida Statutes, is amended,
  410  and present paragraph (e) of that subsection is redesignated as
  411  paragraph (d), to read:
  412         163.457 Eligibility for assistance.—Community-based
  413  development organizations that meet the following requirements
  414  shall be eligible for assistance.
  415         (3) The community-based development organization must
  416  maintain a service area in which economic and housing
  417  development projects are located and must further meet one or
  418  more of the following criteria:
  419         (d) The area is contained within a state enterprise zone
  420  designated on or after July 1, 1995, in accordance with s.
  421  290.0065.
  422         Section 11. Effective July 1, 2011, subsection (8) of
  423  section 163.503, Florida Statutes, is amended, and present
  424  subsection (9) of that subsection is renumbered as subsection
  425  (8), to read:
  426         163.503 Safe neighborhoods; definitions.—
  427         (8) “Enterprise zone” means an area designated pursuant to
  428  s. 290.0065.
  429         Section 12. Effective July 1, 2011, section 163.522,
  430  Florida Statutes, is amended to read:
  431         163.522 State redevelopment programs.—
  432         (1) Any county or municipality which has nominated an area
  433  as an enterprise zone pursuant to s. 290.0055 which has been so
  434  designated pursuant to s. 290.0065 is directed to give
  435  consideration to the creation of a neighborhood improvement
  436  district within said area.
  437         (2) Any county or municipality which has authorized the
  438  creation of a community redevelopment area pursuant to part III
  439  of this chapter is directed to give consideration to the
  440  creation of a neighborhood improvement district within said
  441  area.
  442         Section 13. Effective July 1, 2011, section 195.099,
  443  Florida Statutes, is amended to read:
  444         195.099 Periodic review.—
  445         (1)(a) The department shall periodically review the
  446  assessments of new, rebuilt, and expanded business reported
  447  according to s. 193.077(3), to ensure parity of level of
  448  assessment with other classifications of property.
  449         (b) This subsection shall expire on the date specified in
  450  s. 290.016 for the expiration of the Florida Enterprise Zone
  451  Act.
  452         (2) The department shall review the assessments of new and
  453  expanded businesses granted an exemption pursuant to s. 196.1995
  454  to ensure parity of level of assessment with other
  455  classifications of property.
  456         Section 14. Effective July 1, 2011, subsections (15) and
  457  (16) of section 196.012, Florida Statutes, are amended to read:
  458         196.012 Definitions.—For the purpose of this chapter, the
  459  following terms are defined as follows, except where the context
  460  clearly indicates otherwise:
  461         (15) “New business” means:
  462         (a)1. A business establishing 10 or more jobs to employ 10
  463  or more full-time employees in this state, which manufactures,
  464  processes, compounds, fabricates, or produces for sale items of
  465  tangible personal property at a fixed location and which
  466  comprises an industrial or manufacturing plant;
  467         2. A business establishing 25 or more jobs to employ 25 or
  468  more full-time employees in this state, the sales factor of
  469  which, as defined by s. 220.15(5), for the facility with respect
  470  to which it requests an economic development ad valorem tax
  471  exemption is less than 0.50 for each year the exemption is
  472  claimed; or
  473         3. An office space in this state owned and used by a
  474  corporation newly domiciled in this state; provided such office
  475  space houses 50 or more full-time employees of such corporation;
  476  provided that such business or office first begins operation on
  477  a site clearly separate from any other commercial or industrial
  478  operation owned by the same business.
  479         (b) Any business located in a an enterprise zone or
  480  brownfield area that first begins operation on a site clearly
  481  separate from any other commercial or industrial operation owned
  482  by the same business.
  483         (c) A business that is situated on property annexed into a
  484  municipality and that, at the time of the annexation, is
  485  receiving an economic development ad valorem tax exemption from
  486  the county under s. 196.1995.
  487         (16) “Expansion of an existing business” means:
  488         (a)1. A business establishing 10 or more jobs to employ 10
  489  or more full-time employees in this state, which manufactures,
  490  processes, compounds, fabricates, or produces for sale items of
  491  tangible personal property at a fixed location and which
  492  comprises an industrial or manufacturing plant; or
  493         2. A business establishing 25 or more jobs to employ 25 or
  494  more full-time employees in this state, the sales factor of
  495  which, as defined by s. 220.15(5), for the facility with respect
  496  to which it requests an economic development ad valorem tax
  497  exemption is less than 0.50 for each year the exemption is
  498  claimed; provided that such business increases operations on a
  499  site colocated with a commercial or industrial operation owned
  500  by the same business, resulting in a net increase in employment
  501  of not less than 10 percent or an increase in productive output
  502  of not less than 10 percent.
  503         (b) Any business located in a an enterprise zone or
  504  brownfield area that increases operations on a site colocated
  505  with a commercial or industrial operation owned by the same
  506  business.
  507         Section 15. Effective July 1, 2011, subsections (3) and (5)
  508  of section 196.1995, Florida Statutes, are amended to read:
  509         196.1995 Economic development ad valorem tax exemption.—
  510         (3) The board of county commissioners or the governing
  511  authority of the municipality that calls a referendum within its
  512  total jurisdiction to determine whether its respective
  513  jurisdiction may grant economic development ad valorem tax
  514  exemptions may vote to limit the effect of the referendum to
  515  authority to grant economic development tax exemptions for new
  516  businesses and expansions of existing businesses located in an
  517  enterprise zone or a brownfield area, as defined in s.
  518  376.79(4). If an area nominated to be an enterprise zone
  519  pursuant to s. 290.0055 has not yet been designated pursuant to
  520  s. 290.0065, the board of county commissioners or the governing
  521  authority of the municipality may call such referendum prior to
  522  such designation; however, the authority to grant economic
  523  development ad valorem tax exemptions does not apply until such
  524  area is designated pursuant to s. 290.0065. The ballot question
  525  in such referendum shall be in substantially the following form
  526  and shall be used in lieu of the ballot question prescribed in
  527  subsection (2):
  528  
  529  Shall the board of county commissioners of this county (or the
  530  governing authority of this municipality, or both) be authorized
  531  to grant, pursuant to s. 3, Art. VII of the State Constitution,
  532  property tax exemptions for new businesses and expansions of
  533  existing businesses which are located in an enterprise zone or a
  534  brownfield area?
  535  
  536         ....Yes—For authority to grant exemptions.
  537         ....No—Against authority to grant exemptions.
  538  
  539         (5) Upon a majority vote in favor of such authority, the
  540  board of county commissioners or the governing authority of the
  541  municipality, at its discretion, by ordinance may exempt from ad
  542  valorem taxation up to 100 percent of the assessed value of all
  543  improvements to real property made by or for the use of a new
  544  business and of all tangible personal property of such new
  545  business, or up to 100 percent of the assessed value of all
  546  added improvements to real property made to facilitate the
  547  expansion of an existing business and of the net increase in all
  548  tangible personal property acquired to facilitate such expansion
  549  of an existing business, provided that the improvements to real
  550  property are made or the tangible personal property is added or
  551  increased on or after the day the ordinance is adopted. However,
  552  if the authority to grant exemptions is approved in a referendum
  553  in which the ballot question contained in subsection (3) appears
  554  on the ballot, the authority of the board of county
  555  commissioners or the governing authority of the municipality to
  556  grant exemptions is limited solely to new businesses and
  557  expansions of existing businesses that are located in a an
  558  enterprise zone or brownfield area. Property acquired to replace
  559  existing property may shall not be considered to facilitate a
  560  business expansion. The exemption applies only to taxes levied
  561  by the respective unit of government granting the exemption. The
  562  exemption does not apply, however, to taxes levied for the
  563  payment of bonds or to taxes authorized by a vote of the
  564  electors pursuant to s. 9(b) or s. 12, Art. VII of the State
  565  Constitution. Any such exemption shall remain in effect for up
  566  to 10 years with respect to any particular facility, regardless
  567  of any change in the authority of the county or municipality to
  568  grant such exemptions. The exemption may shall not be prolonged
  569  or extended by granting exemptions from additional taxes or by
  570  virtue of any reorganization or sale of the business receiving
  571  the exemption.
  572         Section 16. Effective July 1,2011, paragraphs (n), (o), and
  573  (p) of subsection (5) of section 212.08, Florida Statutes, are
  574  amended to read:
  575         212.08 Sales, rental, use, consumption, distribution, and
  576  storage tax; specified exemptions.—The sale at retail, the
  577  rental, the use, the consumption, the distribution, and the
  578  storage to be used or consumed in this state of the following
  579  are hereby specifically exempt from the tax imposed by this
  580  chapter.
  581         (5) EXEMPTIONS; ACCOUNT OF USE.—
  582         (n) Materials for construction of single-family homes in
  583  certain areas.—
  584         1. As used in this paragraph, the term:
  585         a. “Building materials” means tangible personal property
  586  that becomes a component part of a qualified home.
  587         b. “Qualified home” means a single-family home having an
  588  appraised value of no more than $160,000 which is located in an
  589  enterprise zone, empowerment zone, or Front Porch Florida
  590  Community and which is constructed and occupied by the owner
  591  thereof for residential purposes.
  592         c. “Substantially completed” has the same meaning as
  593  provided in s. 192.042(1).
  594         2. Building materials used in the construction of a
  595  qualified home and the costs of labor associated with the
  596  construction of a qualified home are exempt from the tax imposed
  597  by this chapter upon an affirmative showing to the satisfaction
  598  of the department that the requirements of this paragraph have
  599  been met. This exemption inures to the owner through a refund of
  600  previously paid taxes. To receive this refund, the owner must
  601  file an application under oath with the department which
  602  includes:
  603         a. The name and address of the owner.
  604         b. The address and assessment roll parcel number of the
  605  home for which a refund is sought.
  606         c. A copy of the building permit issued for the home.
  607         d. A certification by the local building code inspector
  608  that the home is substantially completed.
  609         e. A sworn statement, under penalty of perjury, from the
  610  general contractor licensed in this state with whom the owner
  611  contracted to construct the home, which statement lists the
  612  building materials used in the construction of the home and the
  613  actual cost thereof, the labor costs associated with such
  614  construction, and the amount of sales tax paid on these
  615  materials and labor costs. If a general contractor was not used,
  616  the owner shall provide this information in a sworn statement,
  617  under penalty of perjury. Copies of invoices evidencing payment
  618  of sales tax must be attached to the sworn statement.
  619         f. A sworn statement, under penalty of perjury, from the
  620  owner affirming that he or she is occupying the home for
  621  residential purposes.
  622         3. An application for a refund under this paragraph must be
  623  submitted to the department within 6 months after the date the
  624  home is deemed to be substantially completed by the local
  625  building code inspector. Within 30 working days after receipt of
  626  the application, the department shall determine if it meets the
  627  requirements of this paragraph. A refund approved pursuant to
  628  this paragraph shall be made within 30 days after formal
  629  approval of the application by the department.
  630         4. The department shall establish by rule an application
  631  form and criteria for establishing eligibility for exemption
  632  under this paragraph.
  633         5. The exemption shall apply to purchases of materials on
  634  or after July 1, 2000.
  635         (o) Building materials in redevelopment projects.—
  636         1. As used in this paragraph, the term:
  637         a. “Building materials” means tangible personal property
  638  that becomes a component part of a housing project or a mixed
  639  use project.
  640         b. “Housing project” means the conversion of an existing
  641  manufacturing or industrial building to housing units in an
  642  urban high-crime area, enterprise zone, empowerment zone, Front
  643  Porch Community, designated brownfield area, or urban infill
  644  area and in which the developer agrees to set aside at least 20
  645  percent of the housing units in the project for low-income and
  646  moderate-income persons or the construction in a designated
  647  brownfield area of affordable housing for persons described in
  648  s. 420.0004(8), (10), (11), or (15) or in s. 159.603(7).
  649         c. “Mixed-use project” means the conversion of an existing
  650  manufacturing or industrial building to mixed-use units that
  651  include artists’ studios, art and entertainment services, or
  652  other compatible uses. A mixed-use project must be located in an
  653  urban high-crime area, enterprise zone, empowerment zone, Front
  654  Porch Community, designated brownfield area, or urban infill
  655  area, and the developer must agree to set aside at least 20
  656  percent of the square footage of the project for low-income and
  657  moderate-income housing.
  658         d. “Substantially completed” has the same meaning as
  659  provided in s. 192.042(1).
  660         2. Building materials used in the construction of a housing
  661  project or mixed-use project are exempt from the tax imposed by
  662  this chapter upon an affirmative showing to the satisfaction of
  663  the department that the requirements of this paragraph have been
  664  met. This exemption inures to the owner through a refund of
  665  previously paid taxes. To receive this refund, the owner must
  666  file an application under oath with the department which
  667  includes:
  668         a. The name and address of the owner.
  669         b. The address and assessment roll parcel number of the
  670  project for which a refund is sought.
  671         c. A copy of the building permit issued for the project.
  672         d. A certification by the local building code inspector
  673  that the project is substantially completed.
  674         e. A sworn statement, under penalty of perjury, from the
  675  general contractor licensed in this state with whom the owner
  676  contracted to construct the project, which statement lists the
  677  building materials used in the construction of the project and
  678  the actual cost thereof, and the amount of sales tax paid on
  679  these materials. If a general contractor was not used, the owner
  680  shall provide this information in a sworn statement, under
  681  penalty of perjury. Copies of invoices evidencing payment of
  682  sales tax must be attached to the sworn statement.
  683         3. An application for a refund under this paragraph must be
  684  submitted to the department within 6 months after the date the
  685  project is deemed to be substantially completed by the local
  686  building code inspector. Within 30 working days after receipt of
  687  the application, the department shall determine if it meets the
  688  requirements of this paragraph. A refund approved pursuant to
  689  this paragraph shall be made within 30 days after formal
  690  approval of the application by the department.
  691         4. The department shall establish by rule an application
  692  form and criteria for establishing eligibility for exemption
  693  under this paragraph.
  694         5. The exemption shall apply to purchases of materials on
  695  or after July 1, 2000.
  696         (p) Community contribution tax credit for donations.—
  697         1. Authorization.—Persons who are registered with the
  698  department under s. 212.18 to collect or remit sales or use tax
  699  and who make donations to eligible sponsors are eligible for tax
  700  credits against their state sales and use tax liabilities as
  701  provided in this paragraph:
  702         a. The credit shall be computed as 50 percent of the
  703  person’s approved annual community contribution.
  704         b. The credit shall be granted as a refund against state
  705  sales and use taxes reported on returns and remitted in the 12
  706  months preceding the date of application to the department for
  707  the credit as required in sub-subparagraph 3.c. If the annual
  708  credit is not fully used through such refund because of
  709  insufficient tax payments during the applicable 12-month period,
  710  the unused amount may be included in an application for a refund
  711  made pursuant to sub-subparagraph 3.c. in subsequent years
  712  against the total tax payments made for such year. Carryover
  713  credits may be applied for a 3-year period without regard to any
  714  time limitation that would otherwise apply under s. 215.26.
  715         c. A person may not receive more than $200,000 in annual
  716  tax credits for all approved community contributions made in any
  717  one year.
  718         d. All proposals for the granting of the tax credit require
  719  the prior approval of the Office of Tourism, Trade, and Economic
  720  Development.
  721         e. The total amount of tax credits which may be granted for
  722  all programs approved under this paragraph, s. 220.183, and s.
  723  624.5105 is $10.5 million annually for projects that provide
  724  homeownership opportunities for low-income or very-low-income
  725  households as defined in s. 420.9071(19) and (28) and $3.5
  726  million annually for all other projects.
  727         f. A person who is eligible to receive the credit provided
  728  for in this paragraph, s. 220.183, or s. 624.5105 may receive
  729  the credit only under the one section of the person’s choice.
  730         2. Eligibility requirements.—
  731         a. A community contribution by a person must be in the
  732  following form:
  733         (I) Cash or other liquid assets;
  734         (II) Real property;
  735         (III) Goods or inventory; or
  736         (IV) Other physical resources as identified by the Office
  737  of Tourism, Trade, and Economic Development.
  738         b. All community contributions must be reserved exclusively
  739  for use in a project. As used in this sub-subparagraph, the term
  740  “project” means any activity undertaken by an eligible sponsor
  741  which is designed to construct, improve, or substantially
  742  rehabilitate housing that is affordable to low-income or very
  743  low-income households as defined in s. 420.9071(19) and (28);
  744  designed to provide commercial, industrial, or public resources
  745  and facilities; or designed to improve entrepreneurial and job
  746  development opportunities for low-income persons. A project may
  747  be the investment necessary to increase access to high-speed
  748  broadband capability in rural communities with enterprise zones,
  749  including projects that result in improvements to communications
  750  assets that are owned by a business. A project may include the
  751  provision of museum educational programs and materials that are
  752  directly related to any project approved between January 1,
  753  1996, and December 31, 1999, and located in an enterprise zone
  754  designated pursuant to s. 290.0065. This paragraph does not
  755  preclude projects that propose to construct or rehabilitate
  756  housing for low-income or very-low-income households on
  757  scattered sites. With respect to housing, contributions may be
  758  used to pay the following eligible low-income and very-low
  759  income housing-related activities:
  760         (I) Project development impact and management fees for low
  761  income or very-low-income housing projects;
  762         (II) Down payment and closing costs for eligible persons,
  763  as defined in s. 420.9071(19) and (28);
  764         (III) Administrative costs, including housing counseling
  765  and marketing fees, not to exceed 10 percent of the community
  766  contribution, directly related to low-income or very-low-income
  767  projects; and
  768         (IV) Removal of liens recorded against residential property
  769  by municipal, county, or special district local governments when
  770  satisfaction of the lien is a necessary precedent to the
  771  transfer of the property to an eligible person, as defined in s.
  772  420.9071(19) and (28), for the purpose of promoting home
  773  ownership. Contributions for lien removal must be received from
  774  a nonrelated third party.
  775         c. The project must be undertaken by an “eligible sponsor,”
  776  which includes:
  777         (I) A community action program;
  778         (II) A nonprofit community-based development organization
  779  whose mission is the provision of housing for low-income or
  780  very-low-income households or increasing entrepreneurial and
  781  job-development opportunities for low-income persons;
  782         (III) A neighborhood housing services corporation;
  783         (IV) A local housing authority created under chapter 421;
  784         (V) A community redevelopment agency created under s.
  785  163.356;
  786         (VI) The Florida Industrial Development Corporation;
  787         (VII) A historic preservation district agency or
  788  organization;
  789         (VIII) A regional workforce board;
  790         (IX) A direct-support organization as provided in s.
  791  1009.983;
  792         (X) An enterprise zone development agency created under s.
  793  290.0056;
  794         (X)(XI) A community-based organization incorporated under
  795  chapter 617 which is recognized as educational, charitable, or
  796  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
  797  and whose bylaws and articles of incorporation include
  798  affordable housing, economic development, or community
  799  development as the primary mission of the corporation;
  800         (XI)(XII) Units of local government;
  801         (XII)(XIII) Units of state government; or
  802         (XIII)(XIV) Any other agency that the Office of Tourism,
  803  Trade, and Economic Development designates by rule.
  804  
  805  In no event may a contributing person have a financial interest
  806  in the eligible sponsor.
  807         d. The project must be located in an area designated as an
  808  enterprise zone or a Front Porch Florida Community pursuant to
  809  s. 20.18(6), unless the project increases access to high-speed
  810  broadband capability for rural communities with enterprise zones
  811  but is physically located outside the designated rural zone
  812  boundaries. Any project designed to construct or rehabilitate
  813  housing for low-income or very-low-income households as defined
  814  in s. 420.9071(19) and (28) is exempt from the area requirement
  815  of this sub-subparagraph.
  816         e.(I) If, during the first 10 business days of the state
  817  fiscal year, eligible tax credit applications for projects that
  818  provide homeownership opportunities for low-income or very-low
  819  income households as defined in s. 420.9071(19) and (28) are
  820  received for less than the annual tax credits available for
  821  those projects, the Office of Tourism, Trade, and Economic
  822  Development shall grant tax credits for those applications and
  823  shall grant remaining tax credits on a first-come, first-served
  824  basis for any subsequent eligible applications received before
  825  the end of the state fiscal year. If, during the first 10
  826  business days of the state fiscal year, eligible tax credit
  827  applications for projects that provide homeownership
  828  opportunities for low-income or very-low-income households as
  829  defined in s. 420.9071(19) and (28) are received for more than
  830  the annual tax credits available for those projects, the office
  831  shall grant the tax credits for those applications as follows:
  832         (A) If tax credit applications submitted for approved
  833  projects of an eligible sponsor do not exceed $200,000 in total,
  834  the credits shall be granted in full if the tax credit
  835  applications are approved.
  836         (B) If tax credit applications submitted for approved
  837  projects of an eligible sponsor exceed $200,000 in total, the
  838  amount of tax credits granted pursuant to sub-sub-sub
  839  subparagraph (A) shall be subtracted from the amount of
  840  available tax credits, and the remaining credits shall be
  841  granted to each approved tax credit application on a pro rata
  842  basis.
  843         (II) If, during the first 10 business days of the state
  844  fiscal year, eligible tax credit applications for projects other
  845  than those that provide homeownership opportunities for low
  846  income or very-low-income households as defined in s.
  847  420.9071(19) and (28) are received for less than the annual tax
  848  credits available for those projects, the office shall grant tax
  849  credits for those applications and shall grant remaining tax
  850  credits on a first-come, first-served basis for any subsequent
  851  eligible applications received before the end of the state
  852  fiscal year. If, during the first 10 business days of the state
  853  fiscal year, eligible tax credit applications for projects other
  854  than those that provide homeownership opportunities for low
  855  income or very-low-income households as defined in s.
  856  420.9071(19) and (28) are received for more than the annual tax
  857  credits available for those projects, the office shall grant the
  858  tax credits for those applications on a pro rata basis.
  859         3. Application requirements.—
  860         a. Any eligible sponsor seeking to participate in this
  861  program must submit a proposal to the Office of Tourism, Trade,
  862  and Economic Development which sets forth the name of the
  863  sponsor, a description of the project, and the area in which the
  864  project is located, together with such supporting information as
  865  is prescribed by rule. The proposal must also contain a
  866  resolution from the local governmental unit in which the project
  867  is located certifying that the project is consistent with local
  868  plans and regulations.
  869         b. Any person seeking to participate in this program must
  870  submit an application for tax credit to the office which sets
  871  forth the name of the sponsor, a description of the project, and
  872  the type, value, and purpose of the contribution. The sponsor
  873  shall verify the terms of the application and indicate its
  874  receipt of the contribution, which verification must be in
  875  writing and accompany the application for tax credit. The person
  876  must submit a separate tax credit application to the office for
  877  each individual contribution that it makes to each individual
  878  project.
  879         c. Any person who has received notification from the office
  880  that a tax credit has been approved must apply to the department
  881  to receive the refund. Application must be made on the form
  882  prescribed for claiming refunds of sales and use taxes and be
  883  accompanied by a copy of the notification. A person may submit
  884  only one application for refund to the department within any 12
  885  month period.
  886         4. Administration.—
  887         a. The Office of Tourism, Trade, and Economic Development
  888  may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
  889  to administer this paragraph, including rules for the approval
  890  or disapproval of proposals by a person.
  891         b. The decision of the office must be in writing, and, if
  892  approved, the notification shall state the maximum credit
  893  allowable to the person. Upon approval, the office shall
  894  transmit a copy of the decision to the Department of Revenue.
  895         c. The office shall periodically monitor all projects in a
  896  manner consistent with available resources to ensure that
  897  resources are used in accordance with this paragraph; however,
  898  each project must be reviewed at least once every 2 years.
  899         d. The office shall, in consultation with the Department of
  900  Community Affairs and the statewide and regional housing and
  901  financial intermediaries, market the availability of the
  902  community contribution tax credit program to community-based
  903  organizations.
  904         5. Expiration.—This paragraph expires June 30, 2015;
  905  however, any accrued credit carryover that is unused on that
  906  date may be used until the expiration of the 3-year carryover
  907  period for such credit.
  908         Section 17. Effective July 1, 2011, paragraph (k) of
  909  subsection (8) of section 213.053, Florida Statutes, is amended
  910  to read:
  911         213.053 Confidentiality and information sharing.—
  912         (8) Notwithstanding any other provision of this section,
  913  the department may provide:
  914         (k)1. Payment information relative to chapters 199, 201,
  915  202, 212, 220, 221, and 624 to the Office of Tourism, Trade, and
  916  Economic Development, or its employees or agents that are
  917  identified in writing by the office to the department, in the
  918  administration of the tax refund program for qualified defense
  919  contractors and space flight business contractors authorized by
  920  s. 288.1045 and the tax refund program for qualified target
  921  industry businesses authorized by s. 288.106.
  922         2. Information relative to tax credits taken by a business
  923  under s. 220.191 and exemptions or tax refunds received by a
  924  business under s. 212.08(5)(j) to the Office of Tourism, Trade,
  925  and Economic Development, or its employees or agents that are
  926  identified in writing by the office to the department, in the
  927  administration and evaluation of the capital investment tax
  928  credit program authorized in s. 220.191 and the semiconductor,
  929  defense, and space tax exemption program authorized in s.
  930  212.08(5)(j).
  931         3. Information relative to tax credits taken by a taxpayer
  932  pursuant to the tax credit programs created in ss. 193.017;
  933  212.08(5)(g),(h),(n),(o) and (p); 212.08(15); 212.096; 212.097;
  934  212.098; 220.181; 220.182; 220.183; 220.184; 220.1845; 220.185;
  935  220.1895; 220.19; 220.191; 220.192; 220.193; 288.0656; 288.99;
  936  290.007; 376.30781; 420.5093; 420.5099; 550.0951; 550.26352;
  937  550.2704; 601.155; 624.509; 624.510; 624.5105; and 624.5107 to
  938  the Office of Tourism, Trade, and Economic Development, or its
  939  employees or agents that are identified in writing by the office
  940  to the department, for use in the administration or evaluation
  941  of such programs.
  942  
  943  Disclosure of information under this subsection shall be
  944  pursuant to a written agreement between the executive director
  945  and the agency. Such agencies, governmental or nongovernmental,
  946  shall be bound by the same requirements of confidentiality as
  947  the Department of Revenue. Breach of confidentiality is a
  948  misdemeanor of the first degree, punishable as provided by s.
  949  775.082 or s. 775.083.
  950         Section 18. Effective July 1, 2011, subsection (8) of
  951  section 220.02, Florida Statutes, is amended to read:
  952         220.02 Legislative intent.—
  953         (8) It is the intent of the Legislature that credits
  954  against either the corporate income tax or the franchise tax be
  955  applied in the following order: those enumerated in s. 631.828,
  956  those enumerated in s. 220.191, those enumerated in s. 220.181,
  957  those enumerated in s. 220.183, those enumerated in s. 220.182,
  958  those enumerated in s. 220.1895, those enumerated in s. 221.02,
  959  those enumerated in s. 220.184, those enumerated in s. 220.186,
  960  those enumerated in s. 220.1845, those enumerated in s. 220.19,
  961  those enumerated in s. 220.185, those enumerated in s. 220.1875,
  962  those enumerated in s. 220.192, those enumerated in s. 220.193,
  963  those enumerated in s. 288.9916, those enumerated in s.
  964  220.1899, and those enumerated in s. 220.1896.
  965         Section 19. Effective July 1, 2011, paragraphs (t), (ee),
  966  and (ff) of subsection (1) of section 220.03, Florida Statutes,
  967  are amended to read:
  968         220.03 Definitions.—
  969         (1) SPECIFIC TERMS.—When used in this code, and when not
  970  otherwise distinctly expressed or manifestly incompatible with
  971  the intent thereof, the following terms shall have the following
  972  meanings:
  973         (t) “Project” means any activity that undertaken by an
  974  eligible sponsor, as defined in s. 220.183(2)(c), which is
  975  designed to construct, improve, or substantially rehabilitate
  976  housing that is affordable to low-income or very-low-income
  977  households as defined in s. 420.9071(19) and (28); designed to
  978  provide commercial, industrial, or public resources and
  979  facilities; or designed to improve entrepreneurial and job
  980  development opportunities for low-income persons. A project may
  981  be the investment necessary to increase access to high-speed
  982  broadband capability in rural communities with enterprise zones,
  983  including projects that result in improvements to communications
  984  assets that are owned by a business. A project may include the
  985  provision of museum educational programs and materials that are
  986  directly related to any project approved between January 1,
  987  1996, and December 31, 1999, and located in an enterprise zone
  988  designated pursuant to s. 290.0065. This paragraph does not
  989  preclude projects that propose to construct or rehabilitate low
  990  income or very-low-income housing on scattered sites. With
  991  respect to housing, contributions may be used to pay the
  992  following eligible project-related activities:
  993         1. Project development, impact, and management fees for
  994  low-income or very-low-income housing projects;
  995         2. Down payment and closing costs for eligible persons, as
  996  defined in s. 420.9071(19) and (28);
  997         3. Administrative costs, including housing counseling and
  998  marketing fees, not to exceed 10 percent of the community
  999  contribution, directly related to low-income or very-low-income
 1000  projects; and
 1001         4. Removal of liens recorded against residential property
 1002  by municipal, county, or special-district local governments when
 1003  satisfaction of the lien is a necessary precedent to the
 1004  transfer of the property to an eligible person, as defined in s.
 1005  420.9071(19) and (28), for the purpose of promoting home
 1006  ownership. Contributions for lien removal must be received from
 1007  a nonrelated third party.
 1008  
 1009  The provisions of this paragraph shall expire and be void on
 1010  June 30, 2015.
 1011         (ee) “New job has been created” means that, on the date of
 1012  application, the total number of full-time jobs is greater than
 1013  the total was 12 months prior to that date, as demonstrated to
 1014  the department by a business located in the enterprise zone.
 1015         (ee)(ff) “Job” means a full-time position, as consistent
 1016  with terms used by the Agency for Workforce Innovation and the
 1017  United States Department of Labor for purposes of unemployment
 1018  compensation tax administration and employment estimation
 1019  resulting directly from business operations in this state. The
 1020  term may not include a temporary construction job involved with
 1021  the construction of facilities or any job that has previously
 1022  been included in any application for tax credits under s.
 1023  212.096. The term also includes employment of an employee leased
 1024  from an employee leasing company licensed under chapter 468 if
 1025  the employee has been continuously leased to the employer for an
 1026  average of at least 36 hours per week for more than 6 months.
 1027         Section 20. Effective July 1, 2011, paragraph (h) of
 1028  subsection (1) of section 220.191, Florida Statutes, is amended
 1029  to read:
 1030         220.191 Capital investment tax credit.—
 1031         (1) DEFINITIONS.—For purposes of this section:
 1032         (h) “Qualifying project” means:
 1033         1. A new or expanding facility in this state which creates
 1034  at least 100 new jobs in this state and is in one of the high
 1035  impact sectors identified by Enterprise Florida, Inc., and
 1036  certified by the office pursuant to s. 288.108(6), including,
 1037  but not limited to, aviation, aerospace, automotive, and silicon
 1038  technology industries; or
 1039         2. A new or expanded facility in this state which is
 1040  engaged in a target industry designated pursuant to the
 1041  procedure specified in s. 288.106(2)(s)(t) and which is induced
 1042  by this credit to create or retain at least 1,000 jobs in this
 1043  state, provided that at least 100 of those jobs are new, pay an
 1044  annual average wage of at least 130 percent of the average
 1045  private sector wage in the area as defined in s. 288.106(2), and
 1046  make a cumulative capital investment of at least $100 million
 1047  after July 1, 2005. Jobs may be considered retained only if
 1048  there is significant evidence that the loss of jobs is imminent.
 1049  Notwithstanding subsection (2), annual credits against the tax
 1050  imposed by this chapter shall not exceed 50 percent of the
 1051  increased annual corporate income tax liability or the premium
 1052  tax liability generated by or arising out of a project
 1053  qualifying under this subparagraph. A facility that qualifies
 1054  under this subparagraph for an annual credit against the tax
 1055  imposed by this chapter may take the tax credit for a period not
 1056  to exceed 5 years.; or
 1057         3. A new or expanded headquarters facility in this state
 1058  which locates in an enterprise zone and brownfield area and is
 1059  induced by this credit to create at least 1,500 jobs which on
 1060  average pay at least 200 percent of the statewide average annual
 1061  private sector wage, as published by the Agency for Workforce
 1062  Innovation or its successor, and which new or expanded
 1063  headquarters facility makes a cumulative capital investment in
 1064  this state of at least $250 million.
 1065         Section 21. Effective July 1, 2011, subsection (3) of
 1066  section 288.018, Florida Statutes, is amended, and present
 1067  subsection (4) of that section is renumbered as subsection (3),
 1068  to read:
 1069         288.018 Regional Rural Development Grants Program.—
 1070         (3) The Office of Tourism, Trade, and Economic Development
 1071  may also contract for the development of an enterprise zone web
 1072  portal or websites for each enterprise zone which will be used
 1073  to market the program for job creation in disadvantaged urban
 1074  and rural enterprise zones. Each enterprise zone web page should
 1075  include downloadable links to state forms and information, as
 1076  well as local message boards that help businesses and residents
 1077  receive information concerning zone boundaries, job openings,
 1078  zone programs, and neighborhood improvement activities.
 1079         Section 22. Effective July 1, 2011, subsection (4) of
 1080  section 288.047, Florida Statutes, is amended to read:
 1081         288.047 Quick-response training for economic development.—
 1082         (4) For the first 6 months of each fiscal year, Workforce
 1083  Florida, Inc., shall set aside 30 percent of the amount
 1084  appropriated for the Quick-Response Training Program by the
 1085  Legislature to fund instructional programs for businesses
 1086  located in a an enterprise zone or brownfield area. Any
 1087  unencumbered funds remaining undisbursed from this set-aside at
 1088  the end of the 6-month period may be used to provide funding for
 1089  any program qualifying for funding pursuant to this section.
 1090         Section 23. Effective July 1, 2011, subsection (4) of
 1091  section 288.063, Florida Statutes, is amended to read:
 1092         288.063 Contracts for transportation projects.—
 1093         (4) The Office of Tourism, Trade, and Economic Development
 1094  may adopt criteria by which transportation projects are to be
 1095  reviewed and certified in accordance with s. 288.061. In
 1096  approving transportation projects for funding, the Office of
 1097  Tourism, Trade, and Economic Development shall consider factors
 1098  including, but not limited to, the cost per job created or
 1099  retained considering the amount of transportation funds
 1100  requested; the average hourly rate of wages for jobs created;
 1101  the reliance on the program as an inducement for the project’s
 1102  location decision; the amount of capital investment to be made
 1103  by the business; the demonstrated local commitment; the location
 1104  of the project in an enterprise zone designated pursuant to s.
 1105  290.0055; the location of the project in a spaceport territory
 1106  as defined in s. 331.304; the unemployment rate of the
 1107  surrounding area; the poverty rate of the community; and the
 1108  adoption of an economic element as part of its local
 1109  comprehensive plan in accordance with s. 163.3177(7)(j). The
 1110  Office of Tourism, Trade, and Economic Development may contact
 1111  any agency it deems appropriate for additional input regarding
 1112  the approval of projects.
 1113         Section 24. Effective July 1, 2011, subsection (4) of
 1114  section 288.0655, Florida Statutes, is amended to read:
 1115         288.0655 Rural Infrastructure Fund.—
 1116         (4) By September 1, 1999, the office shall, in consultation
 1117  with the organizations listed in subsection (3), and other
 1118  organizations, develop guidelines and criteria governing
 1119  submission of applications for funding, review and evaluation of
 1120  such applications, and approval of funding under this section.
 1121  The office shall consider factors including, but not limited to,
 1122  the project’s potential for enhanced job creation or increased
 1123  capital investment, the demonstration of local public and
 1124  private commitment, the location of the project in an enterprise
 1125  zone, the location of the project in a community development
 1126  corporation service area, the location of the project in a
 1127  county designated under s. 212.097, the unemployment rate of the
 1128  surrounding area, and the poverty rate of the community.
 1129         Section 25. Effective July 1, 2011, subsection (2) and
 1130  paragraph (a) of subsection (5) of section 288.0659, Florida
 1131  Statutes, are amended to read:
 1132         288.0659 Local Government Distressed Area Matching Grant
 1133  Program.—
 1134         (2) As used in this section, the term:
 1135         (a) “General distress” means adverse conditions other than
 1136  those of pervasive poverty and unemployment, including, but not
 1137  limited to, a high incidence of crime, abandoned structures, and
 1138  deteriorated infrastructure or substantial population decline.
 1139         (b)(a) “Local government” means a county or municipality.
 1140         (c)(b) “Office” means the Office of Tourism, Trade, and
 1141  Economic Development.
 1142         (d) “Pervasive poverty” means that poverty is widespread as
 1143  indicated by a poverty rate of:
 1144         1. At least 20 percent within each census block group
 1145  having a population in the area; or
 1146         2. At least 30 percent within 50 percent of the census
 1147  block groups within the area.
 1148         (e)(c) “Qualified business assistance” means economic
 1149  incentives provided by a local government for the purpose of
 1150  attracting or retaining a specific business, including, but not
 1151  limited to, suspensions, waivers, or reductions of impact fees
 1152  or permit fees; direct incentive payments; expenditures for
 1153  onsite or offsite improvements directly benefiting a specific
 1154  business; or construction or renovation of buildings for a
 1155  specific business.
 1156         (f) “Unemployment” means that the area has a higher
 1157  unemployment rate than the unemployment rate in the state as a
 1158  whole or that there has been a significant job dislocation
 1159  within the area.
 1160         (5) To qualify for a grant, the business being targeted by
 1161  a local government must create at least 15 full-time jobs, must
 1162  be new to this state, must be expanding its operations in this
 1163  state, or would otherwise leave the state absent state and local
 1164  assistance, and the local government applying for the grant must
 1165  expedite its permitting processes for the target business by
 1166  accelerating the normal review and approval timelines. In
 1167  addition to these requirements, the office shall review the
 1168  grant requests using the following evaluation criteria, with
 1169  priority given in descending order:
 1170         (a) The presence and degree of pervasive poverty,
 1171  unemployment, and general distress as determined pursuant to s.
 1172  290.0058 in the area where the business will locate, with
 1173  priority given to locations with greater degrees of poverty,
 1174  unemployment, and general distress.
 1175         Section 26. Effective July 1, 2011, paragraph (c) of
 1176  subsection (3) of section 288.095, Florida Statutes, is amended
 1177  to read:
 1178         288.095 Economic Development Trust Fund.—
 1179         (3)
 1180         (c) By December 31 of each year, Enterprise Florida, Inc.,
 1181  shall submit a complete and detailed report to the Governor, the
 1182  President of the Senate, the Speaker of the House of
 1183  Representatives, and the director of the Office of Tourism,
 1184  Trade, and Economic Development of all applications received,
 1185  recommendations made to the Office of Tourism, Trade, and
 1186  Economic Development, final decisions issued, tax refund
 1187  agreements executed, and tax refunds paid or other payments made
 1188  under all programs funded out of the Economic Development
 1189  Incentives Account, including analyses of benefits and costs,
 1190  types of projects supported, and employment and investment
 1191  created. Enterprise Florida, Inc., shall also include a separate
 1192  analysis of the impact of such tax refunds on state enterprise
 1193  zones designated pursuant to s. 290.0065, rural communities,
 1194  brownfield areas, and distressed urban communities. The report
 1195  must also discuss the efforts made by the Office of Tourism,
 1196  Trade, and Economic Development to amend tax refund agreements
 1197  to require tax refund claims to be submitted by January 31 for
 1198  the net new full-time equivalent jobs in this state as of
 1199  December 31 of the preceding calendar year. The report must also
 1200  list the name and tax refund amount for each business that has
 1201  received a tax refund under s. 288.1045 or s. 288.106 during the
 1202  preceding fiscal year. The Office of Tourism, Trade, and
 1203  Economic Development shall assist Enterprise Florida, Inc., in
 1204  the collection of data related to business performance and
 1205  incentive payments.
 1206         Section 27. Effective July 1, 2011, paragraph (b) of
 1207  subsection (2) of section 288.1045, Florida Statutes, is amended
 1208  to read:
 1209         288.1045 Qualified defense contractor and space flight
 1210  business tax refund program.—
 1211         (2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.—
 1212         (b) Upon approval by the director, a qualified applicant
 1213  shall be allowed tax refund payments equal to $3,000 times the
 1214  number of jobs specified in the tax refund agreement under
 1215  subparagraph (4)(a)1. or equal to $6,000 times the number of
 1216  jobs if the project is located in a rural county or an
 1217  enterprise zone. Further, a qualified applicant shall be allowed
 1218  additional tax refund payments equal to $1,000 times the number
 1219  of jobs specified in the tax refund agreement under subparagraph
 1220  (4)(a)1. if such jobs pay an annual average wage of at least 150
 1221  percent of the average private sector wage in the area or equal
 1222  to $2,000 times the number of jobs if such jobs pay an annual
 1223  average wage of at least 200 percent of the average private
 1224  sector wage in the area. A qualified applicant may not receive
 1225  refunds of more than 25 percent of the total tax refunds
 1226  provided in the tax refund agreement pursuant to subparagraph
 1227  (4)(a)1. in any fiscal year, provided that no qualified
 1228  applicant may receive more than $2.5 million in tax refunds
 1229  pursuant to this section in any fiscal year.
 1230         Section 28. Effective July 1, 2011, paragraph (g) of
 1231  subsection (2), paragraphs (b) and (c) of subsection (3), and
 1232  paragraph (b) of subsection (4) of section 288.106, Florida
 1233  Statutes, are amended, and present paragraphs (h) through (u) of
 1234  subsection (2) are redesignated as paragraphs (g) through (t),
 1235  respectively, to read:
 1236         288.106 Tax refund program for qualified target industry
 1237  businesses.—
 1238         (2) DEFINITIONS.—As used in this section:
 1239         (g) “Enterprise zone” means an area designated as an
 1240  enterprise zone pursuant to s. 290.0065.
 1241         (3) TAX REFUND; ELIGIBLE AMOUNTS.—
 1242         (b)1. Upon approval by the office, a qualified target
 1243  industry business shall be allowed tax refund payments equal to
 1244  $3,000 multiplied by the number of jobs specified in the tax
 1245  refund agreement under subparagraph (5)(a)1., or equal to $6,000
 1246  multiplied by the number of jobs if the project is located in a
 1247  rural community or an enterprise zone.
 1248         2. A qualified target industry business shall be allowed
 1249  additional tax refund payments equal to $1,000 multiplied by the
 1250  number of jobs specified in the tax refund agreement under
 1251  subparagraph (5)(a)1. if such jobs pay an annual average wage of
 1252  at least 150 percent of the average private sector wage in the
 1253  area, or equal to $2,000 multiplied by the number of jobs if
 1254  such jobs pay an annual average wage of at least 200 percent of
 1255  the average private sector wage in the area.
 1256         3. A qualified target industry business shall be allowed
 1257  tax refund payments in addition to the other payments authorized
 1258  in this paragraph equal to $1,000 multiplied by the number of
 1259  jobs specified in the tax refund agreement under subparagraph
 1260  (5)(a)1. if the local financial support is equal to that of the
 1261  state’s incentive award under subparagraph 1.
 1262         4. In addition to the other tax refund payments authorized
 1263  in this paragraph, a qualified target industry business shall be
 1264  allowed a tax refund payment equal to $2,000 multiplied by the
 1265  number of jobs specified in the tax refund agreement under
 1266  subparagraph (5)(a)1. if the business:
 1267         a. Falls within one of the high-impact sectors designated
 1268  under s. 288.108; or
 1269         b. Increases exports of its goods through a seaport or
 1270  airport in the state by at least 10 percent in value or tonnage
 1271  in each of the years that the business receives a tax refund
 1272  under this section. For purposes of this sub-subparagraph,
 1273  seaports in the state are limited to the ports of Jacksonville,
 1274  Tampa, Port Everglades, Miami, Port Canaveral, Ft. Pierce, Palm
 1275  Beach, Port Manatee, Port St. Joe, Panama City, St. Petersburg,
 1276  Pensacola, Fernandina, and Key West.
 1277         (c) A qualified target industry business may not receive
 1278  refund payments of more than 25 percent of the total tax refunds
 1279  specified in the tax refund agreement under subparagraph
 1280  (5)(a)1. in any fiscal year. Further, a qualified target
 1281  industry business may not receive more than $1.5 million in
 1282  refunds under this section in any single fiscal year, or more
 1283  than $2.5 million in any single fiscal year if the project is
 1284  located in an enterprise zone. A qualified target industry
 1285  business may not receive more than $5 million in refund payments
 1286  under this section in all fiscal years, or more than $7.5
 1287  million if the project is located in an enterprise zone.
 1288         (4) APPLICATION AND APPROVAL PROCESS.—
 1289         (b) To qualify for review by the office, the application of
 1290  a target industry business must, at a minimum, establish the
 1291  following to the satisfaction of the office:
 1292         1.a. The jobs proposed to be created under the application,
 1293  pursuant to subparagraph (a)4., must pay an estimated annual
 1294  average wage equaling at least 115 percent of the average
 1295  private sector wage in the area where the business is to be
 1296  located or the statewide private sector average wage. The
 1297  governing board of the county where the qualified target
 1298  industry business is to be located shall notify the office and
 1299  Enterprise Florida, Inc., which calculation of the average
 1300  private sector wage in the area must be used as the basis for
 1301  the business’s wage commitment. In determining the average
 1302  annual wage, the office shall include only new proposed jobs,
 1303  and wages for existing jobs shall be excluded from this
 1304  calculation.
 1305         b. The office may waive the average wage requirement at the
 1306  request of the local governing body recommending the project and
 1307  Enterprise Florida, Inc. The office may waive the wage
 1308  requirement for a project located in a brownfield area
 1309  designated under s. 376.80, in a rural city, in a rural
 1310  community, in an enterprise zone, or for a manufacturing project
 1311  at any location in the state if the jobs proposed to be created
 1312  pay an estimated annual average wage equaling at least 100
 1313  percent of the average private sector wage in the area where the
 1314  business is to be located, only if the merits of the individual
 1315  project or the specific circumstances in the community in
 1316  relationship to the project warrant such action. If the local
 1317  governing body and Enterprise Florida, Inc., make such a
 1318  recommendation, it must be transmitted in writing, and the
 1319  specific justification for the waiver recommendation must be
 1320  explained. If the office elects to waive the wage requirement,
 1321  the waiver must be stated in writing, and the reasons for
 1322  granting the waiver must be explained.
 1323         2. The target industry business’s project must result in
 1324  the creation of at least 10 jobs at the project and, in the case
 1325  of an expansion of an existing business, must result in a net
 1326  increase in employment of at least 10 percent at the business.
 1327  At the request of the local governing body recommending the
 1328  project and Enterprise Florida, Inc., the office may waive this
 1329  requirement for a business in a rural community or enterprise
 1330  zone if the merits of the individual project or the specific
 1331  circumstances in the community in relationship to the project
 1332  warrant such action. If the local governing body and Enterprise
 1333  Florida, Inc., make such a request, the request must be
 1334  transmitted in writing, and the specific justification for the
 1335  request must be explained. If the office elects to grant the
 1336  request, the grant must be stated in writing, and the reason for
 1337  granting the request must be explained.
 1338         3. The business activity or product for the applicant’s
 1339  project must be within an industry identified by the office as a
 1340  target industry business that contributes to the economic growth
 1341  of the state and the area in which the business is located, that
 1342  produces a higher standard of living for residents of this state
 1343  in the new global economy, or that can be shown to make an
 1344  equivalent contribution to the area’s and state’s economic
 1345  progress.
 1346         Section 29. Effective July 1, 2011, paragraph (g) of
 1347  subsection (2), subsection (4), and paragraph (l) of subsection
 1348  (5) of section 288.1089, Florida Statutes, are amended, and
 1349  present paragraphs (h) through (s) of subsection (2) are
 1350  redesignated as paragraphs (g) through (r), respectively, to
 1351  read:
 1352         288.1089 Innovation Incentive Program.—
 1353         (2) As used in this section, the term:
 1354         (g) “Enterprise zone” means an area designated as an
 1355  enterprise zone pursuant to s. 290.0065.
 1356         (4) To qualify for review by the office, the applicant
 1357  must, at a minimum, establish the following to the satisfaction
 1358  of Enterprise Florida, Inc., and the office:
 1359         (a) The jobs created by the project must pay an estimated
 1360  annual average wage equaling at least 130 percent of the average
 1361  private sector wage. The office may waive this average wage
 1362  requirement at the request of Enterprise Florida, Inc., for a
 1363  project located in a rural area or, a brownfield area if, or an
 1364  enterprise zone, when the merits of the individual project or
 1365  the specific circumstances in the community in relationship to
 1366  the project warrant such action. A recommendation for waiver by
 1367  Enterprise Florida, Inc., must include a specific justification
 1368  for the waiver and be transmitted to the office in writing. If
 1369  the director elects to waive the wage requirement, the waiver
 1370  must be stated in writing and the reasons for granting the
 1371  waiver must be explained.
 1372         (b) A research and development project must:
 1373         1. Serve as a catalyst for an emerging or evolving
 1374  technology cluster.
 1375         2. Demonstrate a plan for significant higher education
 1376  collaboration.
 1377         3. Provide the state, at a minimum, a break-even return on
 1378  investment within a 20-year period.
 1379         4. Be provided with a one-to-one match from the local
 1380  community. The match requirement may be reduced or waived in
 1381  rural areas of critical economic concern or reduced in rural
 1382  areas and, brownfield areas, and enterprise zones.
 1383         (c) An innovation business project in this state, other
 1384  than a research and development project, must:
 1385         1.a. Result in the creation of at least 1,000 direct, new
 1386  jobs at the business; or
 1387         b. Result in the creation of at least 500 direct, new jobs
 1388  if the project is located in a rural area or, a brownfield area,
 1389  or an enterprise zone.
 1390         2. Have an activity or product that is within an industry
 1391  that is designated as a target industry business under s.
 1392  288.106 or a designated sector under s. 288.108.
 1393         3.a. Have a cumulative investment of at least $500 million
 1394  within a 5-year period; or
 1395         b. Have a cumulative investment that exceeds $250 million
 1396  within a 10-year period if the project is located in a rural
 1397  area or, brownfield area, or an enterprise zone.
 1398         4. Be provided with a one-to-one match from the local
 1399  community. The match requirement may be reduced or waived in
 1400  rural areas of critical economic concern or reduced in rural
 1401  areas or, brownfield areas, and enterprise zones.
 1402         (d) For an alternative and renewable energy project in this
 1403  state, the project must:
 1404         1. Demonstrate a plan for significant collaboration with an
 1405  institution of higher education;
 1406         2. Provide the state, at a minimum, a break-even return on
 1407  investment within a 20-year period;
 1408         3. Include matching funds provided by the applicant or
 1409  other available sources. The match requirement may be reduced or
 1410  waived in rural areas of critical economic concern or reduced in
 1411  rural areas and, brownfield areas, and enterprise zones;
 1412         4. Be located in this state; and
 1413         5. Provide at least 35 direct, new jobs that pay an
 1414  estimated annual average wage that equals at least 130 percent
 1415  of the average private sector wage.
 1416         (5) Enterprise Florida, Inc., shall evaluate proposals for
 1417  all three categories of innovation incentive awards and transmit
 1418  recommendations for awards to the office. Before making its
 1419  recommendations on alternative and renewable energy projects,
 1420  Enterprise Florida, Inc., shall solicit comments and
 1421  recommendations from the Florida Energy and Climate Commission.
 1422  For each project, the evaluation and recommendation to the
 1423  office must include, but need not be limited to:
 1424         (l) Additional evaluative criteria for a research and
 1425  development facility project, including:
 1426         1. A description of the extent to which the project has the
 1427  potential to serve as catalyst for an emerging or evolving
 1428  cluster.
 1429         2. A description of the extent to which the project has or
 1430  could have a long-term collaborative research and development
 1431  relationship with one or more universities or community colleges
 1432  in this state.
 1433         3. A description of the existing or projected impact of the
 1434  project on established clusters or targeted industry sectors.
 1435         4. A description of the project’s contribution to the
 1436  diversity and resiliency of the innovation economy of this
 1437  state.
 1438         5. A description of the project’s impact on special needs
 1439  communities, including, but not limited to, rural areas and,
 1440  distressed urban areas, and enterprise zones.
 1441         Section 30. Effective July 1, 2011, paragraph (b) of
 1442  subsection (2) of section 288.11621, Florida Statutes, is
 1443  amended to read:
 1444         288.11621 Spring training baseball franchises.—
 1445         (2) CERTIFICATION PROCESS.—
 1446         (b) The office shall competitively evaluate applications
 1447  for state funding of a facility for a spring training franchise.
 1448  The total number of certifications may not exceed 10 at any
 1449  time. The evaluation criteria must include, with priority given
 1450  in descending order to, the following items:
 1451         1. The anticipated effect on the economy of the local
 1452  community where the spring training facility is to be built,
 1453  including projections on paid attendance, local and state tax
 1454  collections generated by spring training games, and direct and
 1455  indirect job creation resulting from the spring training
 1456  activities. Priority shall be given to applicants who can
 1457  demonstrate the largest projected economic impact.
 1458         2. The amount of the local matching funds committed to a
 1459  facility relative to the amount of state funding sought, with
 1460  priority given to applicants that commit the largest amount of
 1461  local matching funds relative to the amount of state funding
 1462  sought.
 1463         3. The potential for the facility to serve multiple uses.
 1464         4. The intended use of the funds by the applicant, with
 1465  priority given to the funds being used to acquire a facility,
 1466  construct a new facility, or renovate an existing facility.
 1467         5. The length of time that a spring training franchise has
 1468  been under an agreement to conduct spring training activities
 1469  within an applicant’s geographic location or jurisdiction, with
 1470  priority given to applicants having agreements with the same
 1471  franchise for the longest period of time.
 1472         6. The length of time that an applicant’s facility has been
 1473  used by one or more spring training franchises, with priority
 1474  given to applicants whose facilities have been in continuous use
 1475  as facilities for spring training the longest.
 1476         7. The term remaining on a lease between an applicant and a
 1477  spring training franchise for a facility, with priority given to
 1478  applicants having the shortest lease terms remaining.
 1479         8. The length of time that a spring training franchise
 1480  agrees to use an applicant’s facility if an application is
 1481  granted under this section, with priority given to applicants
 1482  having agreements for the longest future use.
 1483         9. The net increase of total active recreation space owned
 1484  by the applicant after an acquisition of land for the facility,
 1485  with priority given to applicants having the largest percentage
 1486  increase of total active recreation space that will be available
 1487  for public use.
 1488         10. The location of the facility in a brownfield, an
 1489  enterprise zone, a community redevelopment area, or other area
 1490  of targeted development or revitalization included in an urban
 1491  infill redevelopment plan, with priority given to applicants
 1492  having facilities located in these areas.
 1493         Section 31. Effective July 1, 2011, paragraph (c) of
 1494  subsection (5) of section 288.1175, Florida Statutes, is amended
 1495  to read:
 1496         288.1175 Agriculture education and promotion facility.—
 1497         (5) The department shall competitively evaluate
 1498  applications for funding of an agriculture education and
 1499  promotion facility. If the number of applicants exceeds three,
 1500  the department shall rank the applications based upon criteria
 1501  developed by the department, with priority given in descending
 1502  order to the following items:
 1503         (c) The location of the facility in a brownfield site as
 1504  defined in s. 376.79(3), a rural enterprise zone as defined in
 1505  s. 290.004(6), an agriculturally depressed area as defined in s.
 1506  570.242(1), a redevelopment area established pursuant to s.
 1507  373.461(5)(g), or a county that has lost its agricultural land
 1508  to environmental restoration projects.
 1509         Section 32. Effective July 1, 2011, subsection (2) and
 1510  paragraph (j) of subsection (3) of section 288.99, Florida
 1511  Statutes, are amended to read:
 1512         288.99 Certified Capital Company Act.—
 1513         (2) PURPOSE.—The primary purpose of this act is to
 1514  stimulate a substantial increase in venture capital investments
 1515  in this state by providing an incentive for insurance companies
 1516  to invest in certified capital companies in this state which, in
 1517  turn, will make investments in new businesses or in expanding
 1518  businesses, including minority-owned or minority-operated
 1519  businesses and businesses located in a designated Front Porch
 1520  community, enterprise zone, urban high-crime area, rural job tax
 1521  credit county, or nationally recognized historic district. The
 1522  increase in investment capital flowing into new or expanding
 1523  businesses is intended to contribute to employment growth,
 1524  create jobs which exceed the average wage for the county in
 1525  which the jobs are created, and expand or diversify the economic
 1526  base of this state.
 1527         (3) DEFINITIONS.—As used in this section, the term:
 1528         (j) “Qualified business” means the Digital Divide Trust
 1529  Fund established under the State of Florida Technology Office or
 1530  a business that meets the following conditions as evidenced by
 1531  documentation required by commission rule:
 1532         1. The business is headquartered in this state and its
 1533  principal business operations are located in this state or at
 1534  least 75 percent of the employees are employed in the state.
 1535         2. At the time a certified capital company makes an initial
 1536  investment in a business, the business would qualify for
 1537  investment under 13 C.F.R. s. 121.301(c), which is involved in
 1538  manufacturing, processing or assembling products, conducting
 1539  research and development, or providing services.
 1540         3. At the time a certified capital company makes an initial
 1541  investment in a business, the business certifies in an affidavit
 1542  that:
 1543         a. The business is unable to obtain conventional financing,
 1544  which means that the business has failed in an attempt to obtain
 1545  funding for a loan from a bank or other commercial lender or
 1546  that the business cannot reasonably be expected to qualify for
 1547  such financing under the standards of commercial lending;
 1548         b. The business plan for the business projects that the
 1549  business is reasonably expected to achieve in excess of $25
 1550  million in sales revenue within 5 years after the initial
 1551  investment, or the business is located in a designated Front
 1552  Porch community, enterprise zone, urban high crime area, rural
 1553  job tax credit county, or nationally recognized historic
 1554  district;
 1555         c. The business will maintain its headquarters in this
 1556  state for the next 10 years and any new manufacturing facility
 1557  financed by a qualified investment will remain in this state for
 1558  the next 10 years, or the business is located in a designated
 1559  Front Porch community, enterprise zone, urban high crime area,
 1560  rural job tax credit county, or nationally recognized historic
 1561  district; and
 1562         d. The business has fewer than 200 employees and at least
 1563  75 percent of the employees are employed in this state. For
 1564  purposes of this subsection, the term also includes the Florida
 1565  Black Business Investment Board, any entity majority owned by
 1566  the Florida Black Business Investment Board, or any entity in
 1567  which the Florida Black Business Investment Board holds a
 1568  majority voting interest on the board of directors.
 1569         4. The term does not include:
 1570         a. Any business predominantly engaged in retail sales, real
 1571  estate development, insurance, banking, lending, or oil and gas
 1572  exploration.
 1573         b. Any business predominantly engaged in professional
 1574  services provided by accountants, lawyers, or physicians.
 1575         c. Any company that has no historical revenues and either
 1576  has no specific business plan or purpose or has indicated that
 1577  its business plan is solely to engage in a merger or acquisition
 1578  with any unidentified company or other entity.
 1579         d. Any company that has a strategic plan to grow through
 1580  the acquisition of firms with substantially similar business
 1581  which would result in the planned net loss of Florida-based jobs
 1582  over a 12-month period after the acquisition as determined by
 1583  the office.
 1584         Section 33. Effective July 1, 2011, paragraph (b) of
 1585  subsection (1) of section 376.84, Florida Statutes, is amended,
 1586  and present paragraphs (c) through (l) of that subsection are
 1587  redesignated as paragraphs (b) through (k), respectively, to
 1588  read:
 1589         376.84 Brownfield redevelopment economic incentives.—It is
 1590  the intent of the Legislature that brownfield redevelopment
 1591  activities be viewed as opportunities to significantly improve
 1592  the utilization, general condition, and appearance of these
 1593  sites. Different standards than those in place for new
 1594  development, as allowed under current state and local laws,
 1595  should be used to the fullest extent to encourage the
 1596  redevelopment of a brownfield. State and local governments are
 1597  encouraged to offer redevelopment incentives for this purpose,
 1598  as an ongoing public investment in infrastructure and services,
 1599  to help eliminate the public health and environmental hazards,
 1600  and to promote the creation of jobs in these areas. Such
 1601  incentives may include financial, regulatory, and technical
 1602  assistance to persons and businesses involved in the
 1603  redevelopment of the brownfield pursuant to this act.
 1604         (1) Financial incentives and local incentives for
 1605  redevelopment may include, but not be limited to:
 1606         (b) Enterprise zone tax exemptions for businesses pursuant
 1607  to chapters 196 and 290.
 1608         Section 34. Effective July 1, 2011, paragraph (a) of
 1609  subsection (3) of section 403.973, Florida Statutes, is amended
 1610  to read:
 1611         403.973 Expedited permitting; amendments to comprehensive
 1612  plans.—
 1613         (3)(a) The secretary shall direct the creation of regional
 1614  permit action teams for the purpose of expediting review of
 1615  permit applications and local comprehensive plan amendments
 1616  submitted by:
 1617         1. Businesses creating at least 50 jobs; or
 1618         2. Businesses creating at least 25 jobs if the project is
 1619  located in an enterprise zone, or in a county having a
 1620  population of fewer than 75,000 or in a county having a
 1621  population of fewer than 125,000 which is contiguous to a county
 1622  having a population of fewer than 75,000, as determined by the
 1623  most recent decennial census, residing in incorporated and
 1624  unincorporated areas of the county.
 1625         Section 35. Effective July 1, 2011, subsection (6) of
 1626  section 624.509, Florida Statutes, is amended to read:
 1627         624.509 Premium tax; rate and computation.—
 1628         (6)(a) The total of the credit granted for the taxes paid
 1629  by the insurer under chapters 220 and 221 and the credit granted
 1630  by subsection (5) shall not exceed 65 percent of the tax due
 1631  under subsection (1) after deducting therefrom the taxes paid by
 1632  the insurer under ss. 175.101 and 185.08 and any assessments
 1633  pursuant to s. 440.51.
 1634         (b) To the extent that any credits granted by subsection
 1635  (5) remain as a result of the limitation set forth in paragraph
 1636  (a), such excess credits related to salaries and wages of
 1637  employees whose place of employment is located within an
 1638  enterprise zone created pursuant to chapter 290 may be
 1639  transferred, in an aggregate amount not to exceed 25 percent of
 1640  such excess salary credits, to any insurer that is a member of
 1641  an affiliated group of corporations, as defined in sub
 1642  subparagraph (5)(b)4.a., that includes the original insurer
 1643  qualifying for the credits under subsection (5). The amount of
 1644  such excess credits to be transferred shall be calculated by
 1645  multiplying the amount of such excess credits by a fraction, the
 1646  numerator of which is the sum of the salaries qualifying for the
 1647  credit allowed by subsection (5) of employees whose place of
 1648  employment is located in an enterprise zone and the denominator
 1649  of which is the sum of the salaries qualifying for the credit
 1650  allowed by subsection (5). Any such transferred credits shall be
 1651  subject to the same provisions and limitations set forth within
 1652  part IV of this chapter. The provisions of this paragraph do not
 1653  apply to an affiliated group of corporations that participate in
 1654  a common paymaster arrangement as defined in s. 443.1216.
 1655         Section 36. Effective July 1, 2011, subsection (1) of
 1656  section 624.5091, Florida Statutes, is amended to read:
 1657         624.5091 Retaliatory provision, insurers.—
 1658         (1)(a) When by or pursuant to the laws of any other state
 1659  or foreign country any taxes, licenses, and other fees, in the
 1660  aggregate, and any fines, penalties, deposit requirements, or
 1661  other material obligations, prohibitions, or restrictions are or
 1662  would be imposed upon Florida insurers or upon the agents or
 1663  representatives of such insurers, which are in excess of such
 1664  taxes, licenses, and other fees, in the aggregate, or which are
 1665  in excess of the fines, penalties, deposit requirements, or
 1666  other obligations, prohibitions, or restrictions directly
 1667  imposed upon similar insurers, or upon the agents or
 1668  representatives of such insurers, of such other state or country
 1669  under the statutes of this state, so long as such laws of such
 1670  other state or country continue in force or are so applied, the
 1671  same taxes, licenses, and other fees, in the aggregate, or
 1672  fines, penalties, deposit requirements, or other material
 1673  obligations, prohibitions, or restrictions of whatever kind
 1674  shall be imposed by the Department of Revenue upon the insurers,
 1675  or upon the agents or representatives of such insurers, of such
 1676  other state or country doing business or seeking to do business
 1677  in this state. In determining the taxes to be imposed under this
 1678  section, 80 percent and a portion of the remaining 20 percent as
 1679  provided in paragraph (b) of the credit provided by s.
 1680  624.509(5), as limited by s. 624.509(6) and further determined
 1681  by s. 624.509(7), shall not be taken into consideration.
 1682         (b) As used in this subsection, the term “portion of the
 1683  remaining 20 percent” shall be calculated by multiplying the
 1684  remaining 20 percent by a fraction, the numerator of which is
 1685  the sum of the salaries qualifying for the credit allowed by s.
 1686  624.509(5) of employees whose place of employment is located in
 1687  an enterprise zone created pursuant to chapter 290 and the
 1688  denominator of which is the sum of the salaries qualifying for
 1689  the credit allowed by s. 624.509(5).
 1690         Section 37. Effective July 1, 2011, paragraph (c) of
 1691  subsection (1) and paragraphs (c) and (d) of subsection (2) of
 1692  section 624.5105, Florida Statutes, are amended to read:
 1693         624.5105 Community contribution tax credit; authorization;
 1694  limitations; eligibility and application requirements;
 1695  administration; definitions; expiration.—
 1696         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 1697         (c) The total amount of tax credit which may be granted for
 1698  all programs approved under this section and s. 212.08(5)(p) ss.
 1699  212.08(5)(p) and 220.183 is $10.5 million annually for projects
 1700  that provide homeownership opportunities for low-income or very
 1701  low-income households as defined in s. 420.9071(19) and (28) and
 1702  $3.5 million annually for all other projects.
 1703         (2) ELIGIBILITY REQUIREMENTS.—
 1704         (c) The project must be undertaken by an “eligible
 1705  sponsor.,as defined in s. 220.183(2)(c). In no event shall a
 1706  contributing insurer have a financial interest in the eligible
 1707  sponsor.
 1708         (d) The project shall be located in an area designated as
 1709  an enterprise zone or a Front Porch Community pursuant to s.
 1710  20.18(6). Any project designed to construct or rehabilitate
 1711  housing for low-income or very-low-income households as defined
 1712  in s. 420.9071(19) and (28) is exempt from the area requirement
 1713  of this paragraph.
 1714         Section 38. Section 163.521, Florida Statutes, is amended
 1715  to read:
 1716         163.521 Neighborhood improvement district inside enterprise
 1717  zone; funding.—The local governing body of any municipality or
 1718  county in which the boundaries of an enterprise zone include a
 1719  neighborhood improvement district in whole or in part, prior to
 1720  October 1 of each year, may request the Department of Legal
 1721  Affairs to submit within its budget request to the Legislature
 1722  provisions to fund capital improvements. A request may be made
 1723  for 100 percent of the capital improvement costs for 25 percent
 1724  of the area of the enterprise zone which overlaps the district.
 1725  The local governing body may also request a 100-percent matching
 1726  grant for capital improvement costs for the remaining 75 percent
 1727  of the area of the enterprise zone which overlaps the district.
 1728  Local governments must demonstrate the capacity to implement the
 1729  project within 2 years after the date of the appropriation.
 1730  Funds appropriated under this provision may not be expended
 1731  until after completion and approval of the safe neighborhood
 1732  improvement plan pursuant to ss. 163.516 and 163.519(11).
 1733  Capital improvements contained within the request submitted by
 1734  the local governing body must be specifically related to crime
 1735  prevention through community policing innovations, environmental
 1736  design, environmental security, and defensible space and must be
 1737  reviewed by the department for compliance with the principles of
 1738  crime prevention through community policing innovations,
 1739  environmental design, environmental security, and defensible
 1740  space. The department shall rank order all requests received for
 1741  capital improvements funding based on the necessity of the
 1742  improvements to the overall implementation of the safe
 1743  neighborhood plan; the degree to which the improvements help the
 1744  plan achieve crime prevention through community policing
 1745  innovations, environmental design, environmental security, and
 1746  defensible space objectives; the effect of the improvements on
 1747  residents of low or moderate income; and the fiscal inability of
 1748  local government to perform the improvements without state
 1749  assistance. This section expires on the date specified in s.
 1750  290.016 for the expiration of the Florida Enterprise Zone Act.
 1751         Section 39. Effective July 1, 2011, subsection (3) of
 1752  section 377.809, Florida Statutes, is amended, and present
 1753  subsection (4) is renumbered as subsection (3), to read:
 1754         377.809 Energy Economic Zone Pilot Program.—
 1755         (3) The Department of Community Affairs, with the
 1756  assistance of the Office of Tourism, Trade, and Economic
 1757  Development, shall submit an interim report by February 15,
 1758  2010, to the Governor, the President of the Senate, and the
 1759  Speaker of the House of Representatives regarding the status of
 1760  the pilot program. The report shall contain any recommendations
 1761  deemed appropriate by the department for statutory changes to
 1762  accomplish the goals of the pilot program community, including
 1763  whether it would be beneficial to provide financial incentives
 1764  similar to those offered to an enterprise zone.
 1765         Section 40. Effective July 1, 2011, section 196.095,
 1766  Florida Statutes, is repealed.
 1767         Section 41. Effective July 1, 2011, section 196.1996,
 1768  Florida Statutes, is repealed.
 1769         Section 42. Effective July 1, 2011, section 290.06561,
 1770  Florida Statutes, is repealed.
 1771         Section 43. Effective July 1, 2011, section 379.2353,
 1772  Florida Statutes, is repealed.
 1773         Section 44. The repeal of the Florida Enterprise Zone Act,
 1774  ss. 290.001-290.016, Florida Statutes, does not affect the
 1775  availability of any tax credit or tax refund under s.
 1776  212.08(5)(g), (h), or (p), s. 212.08(15), s. 212.096, s.
 1777  220.181, s. 220.182, s. 220.183, or s. 624.5105, Florida
 1778  Statutes, for which a business has qualified before July 1,
 1779  2011, or any carryforward or transfer of any unused credit
 1780  amount.
 1781         Section 45. Except as otherwise expressly provided in this
 1782  act, this act shall take effect upon becoming a law.

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