Bill Text: FL S1408 | 2019 | Regular Session | Introduced
Bill Title: Opportunity Zones
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2019-05-03 - Died in Commerce and Tourism [S1408 Detail]
Download: Florida-2019-S1408-Introduced.html
Florida Senate - 2019 SB 1408 By Senator Powell 30-01875-19 20191408__ 1 A bill to be entitled 2 An act relating to opportunity zones; reviving, 3 readopting, and amending s. 290.001, F.S.; renaming 4 the Florida Enterprise Zone Act as the Florida 5 Opportunity Zone Act; reviving and readopting s. 6 290.002, F.S.; providing legislative findings; 7 reviving, readopting, and amending s. 290.003, F.S.; 8 conforming provisions to changes made by the act; 9 reviving, readopting, and amending s. 290.004, F.S.; 10 revising definitions; defining the term “opportunity 11 zone”; creating s. 290.00552, F.S.; providing an 12 approval procedure allowing certain opportunity zones 13 to receive certain state incentives; specifying the 14 documents that a governing body or bodies must provide 15 to the Department of Economic Opportunity; repealing 16 s. 290.0055, F.S., relating to the local nominating 17 procedure; reviving, readopting, and amending s. 18 290.0056, F.S.; requiring a county or municipality to 19 create an opportunity zone development agency; 20 specifying procedures for appointing a board of 21 commissioners; specifying how business is to be 22 conducted; specifying powers and responsibilities of 23 the board; providing powers and responsibilities of 24 the governing body as the managing agent; authorizing 25 the agency to invest in community investment 26 corporations under certain circumstances and for 27 specific purposes; requiring the agency to submit an 28 annual report to the department; repealing s. 29 290.0057, F.S., relating to the enterprise zone 30 development plan; repealing s. 290.0058, F.S., 31 relating to the determination of pervasive poverty, 32 unemployment, and general distress; repealing s. 33 290.0065, F.S., relating to state designation of 34 enterprise zones; reviving, readopting, and amending 35 s. 290.0066, F.S.; specifying conditions under which 36 the department may revoke state incentives authorized 37 for an opportunity zone; specifying conditions under 38 which an automatic revocation may occur; specifying 39 that such decision is subject to chapter 120, F.S.; 40 repealing s. 290.00677, F.S., relating to rural 41 enterprise zones and special qualifications; reviving, 42 readopting, and amending s. 290.007, F.S.; specifying 43 the state incentives available in opportunity zones; 44 reviving, readopting, and amending s. 290.012, F.S.; 45 providing that certain enterprise zones may still 46 receive certain state incentives for a specified 47 amount of time; reviving, readopting, and amending s. 48 290.0135, F.S.; authorizing local governments to 49 review their ordinances to encourage the economic 50 viability and profitability of business and commerce 51 in opportunity zones; reviving, readopting, and 52 amending s. 290.014, F.S.; requiring the Department of 53 Revenue to submit an annual report to the Department 54 of Economic Opportunity concerning state incentives; 55 repealing s. 290.016, F.S., relating to a repeal date 56 for the Enterprise Zone Act; amending ss. 163.2514 and 57 288.0659, F.S.; requiring a governing body and the 58 department, respectively, to use certain data when 59 determining whether an area suffers from pervasive 60 poverty, unemployment, and general distress; amending 61 ss. 212.08, 212.096, 220.181, 220.182, 159.803, 62 163.503, 163.522, 166.231, 159.27, 193.077, 193.085, 63 195.073, 195.099, 196.012, 196.1995, 205.022, 205.054, 64 212.02, 220.02, 220.03, 220.13, 288.076, 288.106, 65 288.907, 288.1089, 288.1175, 290.00710, 290.0072, 66 290.00725, 290.00726, 290.00727, 290.00728, 290.00729, 67 290.0073, 290.00731, 290.0074, 290.0077, 339.2821, 68 339.63, and 624.5105, F.S.; conforming provisions to 69 changes made by the act; reenacting s. 196.1996, F.S., 70 relating to specific ad valorem tax exemptions in 71 effect on a specified date; repealing s. 290.06561, 72 F.S., relating to the designation of a rural 73 enterprise zone as catalyst site; preserving certain 74 enterprise zone boundaries for a specified purpose; 75 providing an exception; providing a directive to the 76 Division of Law Revision; providing an effective date. 77 78 Be It Enacted by the Legislature of the State of Florida: 79 80 Section 1. Notwithstanding the repeal scheduled in section 81 11 of chapter 2005-287, Laws of Florida, which occurred on 82 December 31, 2015, section 290.001, Florida Statutes, is 83 revived, readopted, and amended to read: 84 290.001 Florida OpportunityEnterpriseZone Act; popular 85 name.—Sections 290.001-290.014290.001-290.016may be cited as 86 the “Florida OpportunityEnterpriseZone Act.” 87 Section 2. Notwithstanding the repeal scheduled in section 88 11 of chapter 2005-287, Laws of Florida, which occurred on 89 December 31, 2015, section 290.002, Florida Statutes, is revived 90 and readopted to read: 91 290.002 Legislative findings.—It is hereby found and 92 declared that: 93 (1) Within the communities of this state, there exist areas 94 that chronically display extreme and unacceptable levels of 95 unemployment, physical deterioration, and economic 96 disinvestment. 97 (2) Each such area is a blight on the community as a whole, 98 tarnishes the image and reputation of the community in the eyes 99 of its residents, and reduces the desirability of the community 100 as a place to visit and live. 101 (3) Such severely distressed areas have high crime rates 102 and provide environments detrimental to the physical and 103 emotional health of their residents. 104 (4) The revitalization and redevelopment of each such area 105 for the ultimate benefit of its residents and the community as a 106 whole is of critical importance to the individual community and 107 to this state. 108 (5) The resources of all levels of government are 109 insufficient, and often inappropriate, to undertake successfully 110 the massive task of restoring the social and economic 111 productivity of such areas. 112 (6) The ultimate revitalization of such areas can occur 113 only if the private sector can be induced to invest its own 114 resources in productive enterprises that rebuild the industrial 115 and commercial viability of the areas and provide jobs for 116 residents of the areas. 117 (7) In order to provide the private sector with the 118 necessary incentives to invest in such distressed areas, 119 governments at all levels should seek ways to relax or eliminate 120 fiscal and regulatory constraints and should seek to identify 121 supportive actions that facilitate business investment in such 122 distressed areas and overcome business objections to distressed 123 area site locations. 124 Section 3. Notwithstanding the repeal scheduled in section 125 11 of chapter 2005-287, Laws of Florida, which occurred on 126 December 31, 2015, section 290.003, Florida Statutes, is 127 revived, readopted, and amended to read: 128 290.003 Policy and purpose.—It is the policy of this state 129 to provide the necessary means to assist local communities, 130 their residents, and the private sector in creating the proper 131 economic and social environment to induce the investment of 132 private resources in productive business enterprises located in 133 severely distressed areas and to provide jobs for residents of 134 such areas. In achieving this objective, the state will seek to 135 provide appropriate investments, tax benefits, and regulatory 136 relief of sufficient importance to encourage the business 137 community to commit its financial participation. The purpose of 138 ss. 290.001-290.014ss. 290.001-290.016is to establish a 139 process that clearly identifies such severely distressed areas 140 and provides incentives by both the state and local government 141 to induce private investment in such areas. The Legislature, 142 therefore, declares the revitalization of opportunityenterprise143 zones, through the concerted efforts of government and the 144 private sector, to be a public purpose. 145 Section 4. Notwithstanding the repeal scheduled in section 146 11 of chapter 2005-287, Laws of Florida, which occurred on 147 December 31, 2015, section 290.004, Florida Statutes, is 148 revived, readopted, and amended to read: 149 290.004 Definitions relating to Florida Opportunity 150EnterpriseZone Act.—As used in ss. 290.001-290.014290.001151290.016: 152 (1) “Community investment corporation” means a black 153 business investment corporation, a certified development 154 corporation, a small business investment corporation, or other 155 similar entity incorporated under Florida law that has limited 156 its investment policy to making investments solely in minority 157 business enterprises. 158 (2) “Department” means the Department of Economic 159 Opportunity. 160 (3) “Governing body” means the council or other legislative 161 body charged with governing the county or municipality. 162 (4) “Minority business enterprise” has the same meaning as 163 provided in s. 288.703. 164 (5) “Opportunity zone” means any low-income census tract in 165 this state which was certified by the United States Department 166 of the Treasury on June 14, 2018, as a “qualified opportunity 167 zone” under s. 1400Z-1(b)(1)(B) of the Internal Revenue Code. 168(5)“Rural enterprise zone” means an enterprise zone that169is nominated by a county having a population of 75,000 or fewer,170or a county having a population of 100,000 or fewer which is171contiguous to a county having a population of 75,000 or fewer,172or by a municipality in such a county, or by such a county and173one or more municipalities. An enterprise zone designated in174accordance with s. 290.0065(5)(b) is considered to be a rural175enterprise zone.176 (6) “Small business” has the same meaning as provided in s. 177 288.703. 178 Section 5. Section 290.00552, Florida Statutes, is created 179 to read: 180 290.00552 Approval procedure.— 181 (1) Any county or municipality, or a county and one or more 182 municipalities together, may apply to the department for 183 approval for the zone to receive state incentives under s. 184 290.007. The governing body or bodies must provide the 185 department with the following: 186 (a) A copy of a resolution adopted by the governing body or 187 bodies which documents that an opportunity zone development 188 agency has been created pursuant to s. 290.0056. 189 (b) A copy of an adopted strategic plan. At a minimum, the 190 plan must: 191 1. Briefly describe each community’s goals for revitalizing 192 the area. 193 2. Describe how each community’s approaches to economic 194 development, social and human services, transportation, housing, 195 community development, public safety, and educational and 196 environmental concerns will be addressed in a coordinated 197 fashion, and explain how these linkages support the community’s 198 goals. 199 3. Identify and describe key community goals and the 200 barriers that restrict the community from achieving these goals, 201 including a description of poverty and general distress, 202 barriers to economic opportunity and development, and barriers 203 to human development. 204 4. Describe the process by which the communities will be 205 full partners in the process of developing and implementing the 206 plan and the extent to which local institutions and 207 organizations have contributed to the planning process. 208 5. Commit the governing body or bodies to enact and 209 maintain local fiscal and regulatory incentives, if approval for 210 the area is received under this section. These incentives may 211 include the municipal public service tax exemption provided by 212 s. 166.231, the economic development ad valorem tax exemption 213 provided by s. 196.1995, the business tax exemption provided by 214 s. 205.054, local impact fee abatement or reduction, or low 215 interest or interest-free loans or grants to businesses to 216 encourage the revitalization of the area. 217 6. Identify the amount of local and private resources that 218 will be available in the area and the private-public 219 partnerships to be used, which may include participation by, and 220 cooperation with, universities, community colleges, small 221 business development centers, community investment corporations, 222 certified development corporations, and other private and public 223 entities. 224 7. Indicate how state opportunity zone tax incentives and 225 state, local, and federal resources will be used within the 226 opportunity zone. 227 8. Identify the funding requested under any state or 228 federal program in support of the proposed economic, human, 229 community, and physical development and related activities. 230 9. Identify baselines, methods, and benchmarks for 231 measuring the success of carrying out the strategic plan. 232 (2) Before adopting the strategic plan, the governing body 233 or bodies shall submit the plan to the appropriate local 234 planning agency for review and recommendations as to its 235 conformity with the comprehensive plan for the development of 236 the county or municipality or the county and one or more 237 municipalities as a whole. The local planning agency shall 238 submit its written recommendations with respect to the 239 conformity of the proposed strategic plan to the governing body 240 or bodies within 60 days after receipt of the plan for review. 241 (3) Before adopting the strategic plan, the governing body 242 or bodies shall hold a public hearing on the strategic plan 243 after public notice thereof by publication in a newspaper having 244 a general circulation in the area of operation of the governing 245 body or bodies. The notice must describe the time, date, place, 246 and purpose of the hearing, identify the opportunity zone 247 covered by the plan, and outline the general scope of the 248 strategic plan under consideration. 249 (4) Once the required documentation has been provided to 250 the department, it shall approve the opportunity zone for state 251 incentives as set forth in s. 290.007. The department shall use 252 the unique identifying number set forth in the certification 253 used by the United States Treasury in identifying qualified 254 opportunity zones. 255 Section 6. Section 290.0055, Florida Statutes, is repealed. 256 Section 7. Notwithstanding the repeal scheduled in section 257 11 of chapter 2005-287, Laws of Florida, which occurred on 258 December 31, 2015, section 290.0056, Florida Statutes, is 259 revived, readopted, and amended to read: 260 290.0056 OpportunityEnterprisezone development agency.— 261 (1) For each opportunity zone,Upon adoption of the262resolution as provided in s. 290.0055(1)(a),the county or 263 municipality shall create a public body corporate and politic to 264 be known as an “opportunityenterprisezone development agency.” 265 For a zone that encompassesan area nominated bya county and 266 one or more municipalities jointly, the county shall create the 267 agency. Each such agency shall be constituted as a public 268 instrumentality, and the exercise by an opportunityenterprise269 zone development agency of the powers conferred by this act 270 shall be deemed and held to be the performance of an essential 271 public function. The opportunityenterprisezone development 272 agency of a county has the power to function within the 273 corporate limits of a municipality only if the governing body of 274 the municipality has by resolution concurredin the enterprise275zone development plan prepared pursuant to s. 290.0057. 276 (2) When the governing body creates an opportunity 277enterprisezone development agency, that body shall appoint a 278 board of commissioners of the agency, which shall consist of not 279 fewer than 8 or more than 13 commissioners. The governing body 280 may appoint at least one representative from each of the 281 following: the local chamber of commerce; local financial or 282 insurance entities; local businesses and, where possible, 283 businesses operating within the opportunity zonenominated area; 284 the residents residing within the opportunity zonenominated285area; nonprofit community-based organizations operating within 286 the opportunity zonenominated area; the local workforce 287 development board; the local code enforcement agency; and the 288 local law enforcement agency. The terms of office of the 289 commissioners shall be for 4 years each, except that, in making 290 the initial appointments, the governing body shall appoint two 291 members for terms of 3 years each, two members for terms of 2 292 years each, and one member for a term of 1 year; the remaining 293 initial members shall serve for terms of 4 years each. A vacancy 294 occurring during a term shall be filled for the unexpired term. 295 The importance of including individuals from the opportunity 296 zonenominated areashall be considered in making appointments. 297 Further, the importance of minority representation on the agency 298 shall be considered in making appointments so that the agency 299 generally reflects the gender and ethnic composition of the 300 community as a whole. 301 (3) A commissioner shall receive no compensation for his or 302 her services, but is entitled to the necessary expenses, 303 including travel expenses, incurred in the discharge of his or 304 her duties. Each commissioner shall hold office until a 305 successor has been appointed and has qualified. A certificate of 306 the appointment or reappointment of any commissioner is 307 conclusive evidence of the due and proper appointment of the 308 commissioner. 309 (4) The powers of an opportunityenterprisezone 310 development agency shall be exercised by the commissioners. A 311 majority of the commissioners constitutes a quorum for the 312 purpose of conducting business and exercising the powers of the 313 agency and for all other purposes. Action may be taken by the 314 agency upon a vote of a majority of the commissioners present, 315 unless in any case the bylaws require a larger number. 316 (5) The governing body shall designate a chair and vice 317 chair from among the commissioners. An agency may employ an 318 executive director, technical experts, and such other agents and 319 employees, permanent and temporary, as it requires, and 320 determine their qualifications, duties, and compensation. For 321 such legal service as it requires, an agency may employ or 322 retain its own counsel and legal staff. An agency authorized to 323 transact business and exercise powers under this act shall file 324 with the governing body, on or before March 31 of each year, a 325 report of its activities for the preceding fiscal year, which 326 report shall include a complete financial statement setting 327 forth its assets, liabilities, income, and operating expenses as 328 of the end of such fiscal year. The agency shall make the report 329 available for inspection during business hours in the office of 330 the agency. 331 (6) At any time after the creation of an opportunity 332enterprisezone development agency, the governing body of the 333 county or municipality may appropriate to the agency such 334 amounts as the governing body deems necessary for the 335 administrative expenses and overhead of the agency. 336 (7) The governing body may remove a commissioner for 337 inefficiency, neglect of duty, or misconduct in office only 338 after a hearing and only if the commissioner has been given a 339 copy of the charges at least 10 days prior to the hearing and 340 has had an opportunity to be heard in person or by counsel. 341 (8) The opportunityenterprisezone development agency 342 shall have the following powers and responsibilities: 343 (a) To assist in the development, implementation, and 344 annual review and update of the strategic plan or measurable 345 goals. 346 (b) To oversee and monitor the implementation of the 347 strategic plan or measurable goals. The agency shall make 348 quarterly reports to the governing body of the municipality or 349 county, or the governing bodies of the county and one or more 350 municipalities, evaluating the progress in implementing the 351 strategic plan or measurable goals. 352 (c) To identify and recommend to the governing body of the 353 municipality or county, or the governing bodies of the county 354 and one or more municipalities, ways to remove regulatory 355 barriers. 356 (d) To identify to the local government or governments the 357 financial needs of, and local resources or assistance available 358 to, eligible businesses in the zone. 359 (e) To assist in promoting the opportunityenterprisezone 360 incentives to residents and businesses within the opportunity 361enterprisezone. 362 (f) To recommend boundary changes, as appropriate, in the 363 opportunityenterprisezone to the governing body. 364 (g) To work with organizations affiliated with Florida 365 Agricultural and Mechanical University, the University of 366 Florida, and the University of South Florida, a group of 367 universities unofficially named the “University Partnership for 368 Community Development,” or similar organizations that have 369 combined their resources to provide development consulting on a 370 nonprofit basis. 371 (h) To work with the department and Enterprise Florida, 372 Inc., to ensure that the opportunityenterprisezone coordinator 373 receives training on an annual basis. 374 (9) The following powers and responsibilities shall be 375 performed by the governing body creating the opportunity 376enterprisezone development agency acting as the managing agent 377 of the opportunityenterprisezone development agency, or, 378 contingent upon approval by such governing body, such powers and 379 responsibilities shall be performed by the opportunity 380enterprisezone development agency: 381 (a) To review, process, and certify applications for state 382 opportunityenterprisezone tax incentives pursuant to ss. 383 212.08(5)(g), (h), and (15); 212.096; 220.181; and 220.182. 384 (b) To provide assistance to businesses and residents 385 within the opportunityenterprisezone. 386 (c) To promote the development of the opportunity 387enterprisezone, including preparing, purchasing, and 388 distributing by mail or other means of advertising, literature 389 and other material concerning the opportunityenterprisezone 390 and opportunityenterprisezone incentives. 391 (d) To borrow money and apply for and accept advances, 392 loans, grants, contributions, and any other form of financial 393 assistance from the Federal Government or the state, county, or 394 other public body or from any sources, public or private, for 395 the purposes of this act, and to give such security as may be 396 required and to enter into and carry out contracts or agreements 397 in connection therewith; and to include in any contract for 398 financial assistance with the Federal Government for or with 399 respect to the development of the opportunityenterprisezone 400 and related activities such conditions imposed pursuant to 401 federal laws as the governing body deems reasonable and 402 appropriate which are not inconsistent with the purposes of this 403 section. 404 (e) To appropriate such funds and make such expenditures as 405 are necessary to carry out the purposes of this act. 406 (f) To make and execute contracts and other instruments 407 necessary or convenient to the exercise of its powers under this 408 section. 409 (g) To procure insurance or require bond against any loss 410 in connection with its property in such amounts and from such 411 insurers as may be necessary or desirable. 412 (h) To invest any funds held in reserves or sinking funds, 413 or any funds not required for immediate disbursement, in such 414 investments as may be authorized by this act. 415 (i) To purchase, sell, or hold stock, evidences of 416 indebtedness, and other capital participation instruments. 417 (10) Contingent upon approval by the governing body, the 418 agency may invest in community investment corporations which 419 conduct, or agree to conduct, loan guarantee programs assisting 420 minority business enterprises located in the opportunity 421enterprisezone. In making such investments, the agency shall 422 first attempt to invest in existing community investment 423 corporations providing services in the opportunityenterprise424 zone. Such investments shall be made under conditions required 425 by law and as the agency may require, including, but not limited 426 to: 427 (a) The funds invested by the agency shall be used to 428 provide loan guarantees to individuals for minority business 429 enterprises located in the opportunityenterprisezone. 430 (b) The community investment corporation may not approve 431 any application for a loan guarantee unless the person applying 432 for the loan guarantee shows that he or she has applied for the 433 loan or loan guarantee through normal banking channels and that 434 the loan or loan guarantee has been refused by at least one bank 435 or other financial institution. 436 (11) Before October 1 of each year, the agency shall submit 437 to the department for inclusion in the annual report required 438 under s. 20.60 a complete and detailed written report setting 439 forth: 440 (a) Its operations and accomplishments during the fiscal 441 year. 442 (b) The accomplishments and progress concerning the 443 implementation of the strategic plan or measurable goals, and 444 any updates to the strategic plan or measurable goals. 445 (c) The number and type of businesses assisted by the 446 agency during the fiscal year. 447 (d) The number of jobs created within the opportunity 448enterprisezone during the fiscal year. 449 (e) The usage and revenue impact of state and local 450 incentives granted during the calendar year. 451 (f) Any other information required by the department. 452(12)In the event that the nominated area selected by the453governing body is not designated a state enterprise zone, the454governing body may dissolve the agency after receiving455notification from the department that the area was not456designated as an enterprise zone.457 Section 8. Section 290.0057, Florida Statutes, is repealed. 458 Section 9. Section 290.0058, Florida Statutes, is repealed. 459 Section 10. Section 290.0065, Florida Statutes, is 460 repealed. 461 Section 11. Notwithstanding the repeal scheduled in section 462 11 of chapter 2005-287, Laws of Florida, which occurred on 463 December 31, 2015, section 290.0066, Florida Statutes, is 464 revived, readopted, and amended to read: 465 290.0066 Revocation of state incentives in an opportunity 466enterprisezonedesignation.— 467 (1) The department may revoke the state incentives 468designationof an opportunityenterprisezone if the department 469 determines that the governing body or bodies: 470 (a) Have failed to make progress in achieving the 471 benchmarks set forth in the strategic plan or measurable goals; 472 or 473 (b) Have not complied substantially with the strategic plan 474 or measurable goals. 475 (2) The failure to enact and maintain the local fiscal and 476 regulatory incentives committed to and adopted by the governing 477 body or bodiespursuant to s. 290.0057(1)(e)for 2 consecutive 478 calendar years shall result in the automatic termination of 479 approval to use state incentives in the opportunityenterprise480 zonedesignation. 481 (3) Any action taken to rescind approvaldesignationis 482 subject to the provisions of chapter 120. Such action may be 483 initiated 90 days after issuing a written letter of warning to 484 the governing body or bodies. Such action shall not act to deny 485 credits or exemptions previously granted or affect any bonds 486 that have been issued. 487 Section 12. Section 290.00677, Florida Statutes, is 488 repealed. 489 Section 13. Notwithstanding the repeal scheduled in section 490 11 of chapter 2005-287, Laws of Florida, which occurred on 491 December 31, 2015, section 290.007, Florida Statutes, is 492 revived, readopted, and amended to read: 493 290.007 State incentives available in opportunity 494enterprisezones.—The following incentives are provided by the 495 state to encourage the revitalization of opportunityenterprise496 zones: 497 (1) The opportunityenterprisezone jobs credit provided in 498 s. 220.181. 499 (2) The opportunityenterprisezone property tax credit 500 provided in s. 220.182. 501 (3) The community contribution tax credits provided in ss. 502 212.08, 220.183, and 624.5105. 503 (4) The sales tax exemption for building materials used in 504 the rehabilitation of real property in opportunityenterprise505 zones provided in s. 212.08(5)(g). 506 (5) The sales tax exemption for business equipment used in 507 an opportunityenterprisezone provided in s. 212.08(5)(h). 508 (6) The sales tax exemption for electrical energy used in 509 an opportunityenterprisezone provided in s. 212.08(15). 510 (7) The opportunityenterprisezone jobs credit against the 511 sales tax provided in s. 212.096. 512 (8) Notwithstanding any law to the contrary, the Public 513 Service Commission may allow public utilities and 514 telecommunications companies to grant discounts of up to 50 515 percent on tariffed rates for services to small businesses 516 located in an opportunityenterprisezonedesignated pursuant to517s. 290.0065. Such discounts may be granted for a period not to 518 exceed 5 years. For purposes of this subsection, the term 519 “public utility” has the same meaning as in s. 366.02(1) and the 520 term “telecommunications company” has the same meaning as in s. 521 364.02(13). 522 Section 14. Notwithstanding the repeal scheduled in section 523 11 of chapter 2005-287, Laws of Florida, which occurred on 524 December 31, 2015, section 290.012, Florida Statutes, is 525 revived, readopted, and amended to read: 526 290.012 Transition.—The amendments made to this chapter 527 which took effect on July 1, 2019, do not prevent or restrict 528Any enterprise zone having an effective date on or before529January 1, 2005, shall continue to exist until December 31,5302005, and shall cease to exist on that date.any enterprisezone 531 designated or redesignated betweenon or afterJanuary 1, 2006, 532 and December 31, 2015, and which continuously received and on 533 July 1, 2019, still receives state incentives under general law, 534 from continuing to receive such state incentives through the 535 duration of time identified in documents approving such 536 incentives. The provisions of law in the 2018 Florida Statutes 537 which granted state incentives shall continue to apply to such 538 enterprise zonesmust be designated or redesignated in539accordance with the Florida Enterprise Zone Act. 540 Section 15. Notwithstanding the repeal scheduled in section 541 11 of chapter 2005-287, Laws of Florida, which occurred on 542 December 31, 2015, section 290.0135, Florida Statutes, is 543 revived, readopted, and amended to read: 544 290.0135 Local government ordinances; encouragements and 545 incentives; review for adverse effects; certain changes 546 prohibited.— 547 (1)(a) It is the intent of the Legislature that each 548 ordinance adopted by a local government possessing an 549 opportunityapproved enterprisezoneafter January 1, 1995, when 550 applicable, provide encouragements and incentives to increase 551 rehabilitation, renovation, restoration, improvement, or new 552 construction of housing, and to increase the economic viability 553 and profitability of business and commerce, located within 554 opportunityenterprisezonesdesignated pursuant to s. 290.0065. 555 (b) Each local government possessing an opportunity 556approved enterprisezone may review its ordinances to determine 557 which may have a negative impact upon the rehabilitation, 558 renovation, restoration, improvement, or new construction of 559 housing, or upon the economic viability and profitability of 560 business and commerce, located within opportunityenterprise561 zonesdesignated pursuant to s. 290.0065, and may waive, amend, 562 or otherwise modify such ordinances so as to minimize the 563 adverse impact. Such relief may includerecommendations made by564the United States Department of Housing and Urban Development,565in its “1987 Guide for Local Government and Developers,”566concerning zoning and subdivision ordinances,expedited 567 administrative and processing procedures, site planning, 568 streets, parking, sidewalks and walkways, curbs, gutters, storm 569 drainage systems, sanitary sewers, water supply utilities, and 570 utility easements. 571 (2) Nothing in this section authorizes any local government 572 to waive, amend, provide exceptions to, or otherwise modify or 573 alter any ordinance: 574 (a) Which is expressly required to implement or enforce any 575 statutory provision or the legislative intent thereof; 576 (b) Which is designed to protect persons against 577 discrimination on the basis of race, color, national origin, 578 religion, sex, age, handicap, or marital status; or 579 (c) The waiver, amendment, or modification of which is 580 likely to present a significant risk to the public health, 581 public safety, or the environment of the state. 582 (3) The waiver, amendment, or modification of any ordinance 583 pursuant to this section shall be accomplished in accordance 584 with the provisions of chapter 120. 585 (4) The provisions of this section mayshallnot supersede 586 any provision of chapter 163. 587 Section 16. Notwithstanding the repeal scheduled in section 588 11 of chapter 2005-287, Laws of Florida, which occurred on 589 December 31, 2015, section 290.014, Florida Statutes, is 590 revived, readopted, and amended to read: 591 290.014 Annual reports on opportunityenterprisezones.— 592 (1) By October 1 of each year, the Department of Revenue 593 shall submit aan annualreport to the department detailing the 594 usage and revenue impact by county of the state incentives 595 listed in s. 290.007. 596 (2) The annual report required under s. 20.60 shall include 597 the information provided by the Department of Revenue pursuant 598 to subsection (1) and the information provided by opportunity 599enterprisezone development agencies pursuant to s. 290.0056. In 600 addition, the report shall include an analysis of the activities 601 and accomplishments of each opportunityenterprisezone. 602 Section 17. Section 290.016, Florida Statutes, is repealed. 603 Section 18. Subsection (2) of section 163.2514, Florida 604 Statutes, is amended to read: 605 163.2514 Growth Policy Act; definitions.—As used in ss. 606 163.2511-163.2520, the term: 607 (2) “Urban infill and redevelopment area” means an area or 608 areas designated by a local government where: 609 (a) Public services such as water and wastewater, 610 transportation, schools, and recreation are already available or 611 are scheduled to be provided in an adopted 5-year schedule of 612 capital improvements; 613 (b) The area, or one or more neighborhoods within the area, 614 suffers from pervasive poverty, unemployment, and general 615 distress. In determining whether an area suffers from pervasive 616 poverty, unemployment, and general distress, the governing body 617 and the department shall use data from the most current 618 decennial census and from information published by the Bureau of 619 the Census and the Bureau of Labor Statistics. The data must be 620 comparable in point or period of time and methodology employed 621as defined by s. 290.0058; 622 (c) The area exhibits a proportion of properties that are 623 substandard, overcrowded, dilapidated, vacant or abandoned, or 624 functionally obsolete which is higher than the average for the 625 local government; 626 (d) More than 50 percent of the area is within 1/4 mile of 627 a transit stop, or a sufficient number of transit stops will be 628 made available concurrent with the designation; and 629 (e) The area includes or is adjacent to community 630 redevelopment areas, brownfields, enterprise zones, or Main 631 Street programs, or has been designated by the state or Federal 632 Government as an urban redevelopment, revitalization, or infill 633 area under empowerment zone, enterprise community, or brownfield 634 showcase community programs or similar programs. 635 Section 19. Paragraph (a) of subsection (5) of section 636 288.0659, Florida Statutes, is amended to read: 637 288.0659 Local Government Distressed Area Matching Grant 638 Program.— 639 (5) To qualify for a grant, the business being targeted by 640 a local government must create at least 15 full-time jobs, must 641 be new to this state, must be expanding its operations in this 642 state, or would otherwise leave the state absent state and local 643 assistance, and the local government applying for the grant must 644 expedite its permitting processes for the target business by 645 accelerating the normal review and approval timelines. In 646 addition to these requirements, the department shall review the 647 grant requests using the following evaluation criteria, with 648 priority given in descending order: 649 (a) The presence and degree of pervasive poverty, 650 unemployment, and general distressas determined pursuant to s.651290.0058in the area where the business will locate, with 652 priority given to locations with greater degrees of poverty, 653 unemployment, and general distress. In determining whether an 654 area suffers from pervasive poverty, unemployment, and general 655 distress, the department shall use data from the most current 656 decennial census and from information published by the Bureau of 657 the Census and the Bureau of Labor Statistics. The data shall be 658 comparable in point or period of time and methodology employed. 659 Section 20. Paragraphs (g), (h), and (p) of subsection (5) 660 and subsection (15) of section 212.08, Florida Statutes, are 661 amended to read: 662 212.08 Sales, rental, use, consumption, distribution, and 663 storage tax; specified exemptions.—The sale at retail, the 664 rental, the use, the consumption, the distribution, and the 665 storage to be used or consumed in this state of the following 666 are hereby specifically exempt from the tax imposed by this 667 chapter. 668 (5) EXEMPTIONS; ACCOUNT OF USE.— 669 (g) Building materials used in the rehabilitation of real 670 property located in an opportunityenterprisezone.— 671 1. Building materials used in the rehabilitation of real 672 property located in an opportunityenterprisezone are exempt 673 from the tax imposed by this chapter upon an affirmative showing 674 to the satisfaction of the department that the items have been 675 used for the rehabilitation of real property located in an 676 opportunityenterprisezone. Except as provided in subparagraph 677 2., this exemption inures to the owner, lessee, or lessor at the 678 time the real property is rehabilitated, but only through a 679 refund of previously paid taxes. To receive a refund pursuant to 680 this paragraph, the owner, lessee, or lessor of the 681 rehabilitated real property must file an application under oath 682 with the governing body or opportunityenterprisezone 683 development agency having jurisdiction over the opportunity 684enterprisezone where the business is located, as applicable. A 685 single application for a refund may be submitted for multiple, 686 contiguous parcels that were part of a single parcel that was 687 divided as part of the rehabilitation of the property. All other 688 requirements of this paragraph apply to each parcel on an 689 individual basis. The application must include: 690 a. The name and address of the person claiming the refund. 691 b. An address and assessment roll parcel number of the 692 rehabilitated real property for which a refund of previously 693 paid taxes is being sought. 694 c. A description of the improvements made to accomplish the 695 rehabilitation of the real property. 696 d. A copy of a valid building permit issued by the county 697 or municipal building department for the rehabilitation of the 698 real property. 699 e. A sworn statement, under penalty of perjury, from the 700 general contractor licensed in this state with whom the 701 applicant contracted to make the improvements necessary to 702 rehabilitate the real property, which lists the building 703 materials used to rehabilitate the real property, the actual 704 cost of the building materials, and the amount of sales tax paid 705 in this state on the building materials. If a general contractor 706 was not used, the applicant, not a general contractor, shall 707 make the sworn statement required by this sub-subparagraph. 708 Copies of the invoices that evidence the purchase of the 709 building materials used in the rehabilitation and the payment of 710 sales tax on the building materials must be attached to the 711 sworn statement provided by the general contractor or by the 712 applicant. Unless the actual cost of building materials used in 713 the rehabilitation of real property and the payment of sales 714 taxes is documented by a general contractor or by the applicant 715 in this manner, the cost of the building materials is deemed to 716 be an amount equal to 40 percent of the increase in assessed 717 value for ad valorem tax purposes. 718 f. The identifying number assigned by the department 719pursuant to s. 290.0065to the opportunityenterprisezone in 720 which the rehabilitated real property is located. 721 g. A certification by the local building code inspector 722 that the improvements necessary to rehabilitate the real 723 property are substantially completed. 724 h. A statement of whether the business is a small business 725 as defined by s. 288.703. 726 i. If applicable, the name and address of each permanent 727 employee of the business, including, for each employee who is a 728 resident of an opportunityenterprisezone, the identifying 729 number assigned by the departmentpursuant to s. 290.0065to the 730 opportunityenterprisezone in which the employee resides. 731 2. This exemption inures to a municipality, county, other 732 governmental unit or agency, or nonprofit community-based 733 organization through a refund of previously paid taxes if the 734 building materials used in the rehabilitation are paid for from 735 the funds of a community development block grant, State Housing 736 Initiatives Partnership Program, or similar grant or loan 737 program. To receive a refund, a municipality, county, other 738 governmental unit or agency, or nonprofit community-based 739 organization must file an application that includes the same 740 information required in subparagraph 1. In addition, the 741 application must include a sworn statement signed by the chief 742 executive officer of the municipality, county, other 743 governmental unit or agency, or nonprofit community-based 744 organization seeking a refund which states that the building 745 materials for which a refund is sought were funded by a 746 community development block grant, State Housing Initiatives 747 Partnership Program, or similar grant or loan program. 748 3. Within 10 working days after receipt of an application, 749 the governing body or opportunityenterprisezone development 750 agency shall review the application to determine if it contains 751 all the information required by subparagraph 1. or subparagraph 752 2. and meets the criteria set out in this paragraph. The 753 governing body or agency shall certify all applications that 754 contain the required information and are eligible to receive a 755 refund. If applicable, the governing body or agency shall also 756 certify if 20 percent of the employees of the business are 757 residents of an opportunityenterprisezone, excluding temporary 758 and part-time employees. The certification must be in writing, 759 and a copy of the certification shall be transmitted to the 760 executive director of the department. The applicant is 761 responsible for forwarding a certified application to the 762 department within the time specified in subparagraph 4. 763 4. An application for a refund must be submitted to the 764 department within 6 months after the rehabilitation of the 765 property is deemed to be substantially completed by the local 766 building code inspector or by November 1 after the rehabilitated 767 property is first subject to assessment. 768 5. Only one exemption through a refund of previously paid 769 taxes for the rehabilitation of real property is permitted for 770 any single parcel of property unless there is a change in 771 ownership, a new lessor, or a new lessee of the real property. A 772 refund may not be granted unless the amount to be refunded 773 exceeds $500. A refund may not exceed the lesser of 97 percent 774 of the Florida sales or use tax paid on the cost of the building 775 materials used in the rehabilitation of the real property as 776 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if 777 at least 20 percent of the employees of the business are 778 residents of an opportunityenterprisezone, excluding temporary 779 and part-time employees, the amount of refund may not exceed the 780 lesser of 97 percent of the sales tax paid on the cost of the 781 building materials or $10,000. A refund shall be made within 30 782 days after formal approval by the department of the application 783 for the refund. 784 6. The department shall adopt rules governing the manner 785 and form of refund applications and may establish guidelines as 786 to the requisites for an affirmative showing of qualification 787 for exemption under this paragraph. 788 7. The department shall deduct an amount equal to 10 789 percent of each refund granted under this paragraph from the 790 amount transferred into the Local Government Half-cent Sales Tax 791 Clearing Trust Fund pursuant to s. 212.20 for the county area in 792 which the rehabilitated real property is located and shall 793 transfer that amount to the General Revenue Fund. 794 8. For the purposes of the exemption provided in this 795 paragraph, the term: 796 a. “Building materials” means tangible personal property 797 that becomes a component part of improvements to real property. 798 b. “Real property” has the same meaning as provided in s. 799 192.001(12), except that the term does not include a condominium 800 parcel or condominium property as defined in s. 718.103. 801 c. “Rehabilitation of real property” means the 802 reconstruction, renovation, restoration, rehabilitation, 803 construction, or expansion of improvements to real property. 804 d. “Substantially completed” has the same meaning as 805 provided in s. 192.042(1). 8069.This paragraph expires on the date specified in s.807290.016 for the expiration of the Florida Enterprise Zone Act.808 (h) Business property used in an opportunityenterprise809 zone.— 810 1. Business property purchased for use by businesses 811 located in an opportunityenterprisezone which is subsequently 812 used in an opportunityenterprisezone shall be exempt from the 813 tax imposed by this chapter. This exemption inures to the 814 business only through a refund of previously paid taxes. A 815 refund shall be authorized upon an affirmative showing by the 816 taxpayer to the satisfaction of the department that the 817 requirements of this paragraph have been met. 818 2. To receive a refund, the business must file under oath 819 with the governing body or opportunityenterprisezone 820 development agency having jurisdiction over the opportunity 821enterprisezone where the business is located, as applicable, an 822 application which includes: 823 a. The name and address of the business claiming the 824 refund. 825 b. The identifying number assigned by the department 826pursuant to s. 290.0065to the opportunityenterprisezone in 827 which the business is located. 828 c. A specific description of the property for which a 829 refund is sought, including its serial number or other permanent 830 identification number. 831 d. The location of the property. 832 e. The sales invoice or other proof of purchase of the 833 property, showing the amount of sales tax paid, the date of 834 purchase, and the name and address of the sales tax dealer from 835 whom the property was purchased. 836 f. Whether the business is a small business as defined by 837 s. 288.703. 838 g. If applicable, the name and address of each permanent 839 employee of the business, including, for each employee who is a 840 resident of an opportunityenterprisezone, the identifying 841 number assigned by the departmentpursuant to s. 290.0065to the 842 opportunityenterprisezone in which the employee resides. 843 3. Within 10 working days after receipt of an application, 844 the governing body or opportunityenterprisezone development 845 agency shall review the application to determine if it contains 846 all the information required pursuant to subparagraph 2. and 847 meets the criteria set out in this paragraph. The governing body 848 or agency shall certify all applications that contain the 849 information required pursuant to subparagraph 2. and meet the 850 criteria set out in this paragraph as eligible to receive a 851 refund. If applicable, the governing body or agency shall also 852 certify if 20 percent of the employees of the business are 853 residents of an opportunityenterprisezone, excluding temporary 854 and part-time employees. The certification shall be in writing, 855 and a copy of the certification shall be transmitted to the 856 executive director of the Department of Revenue. The business 857 shall be responsible for forwarding a certified application to 858 the department within the time specified in subparagraph 4. 859 4. An application for a refund pursuant to this paragraph 860 must be submitted to the department within 6 months after the 861 tax is due on the business property that is purchased. 862 5. The amount refunded on purchases of business property 863 under this paragraph shall be the lesser of 97 percent of the 864 sales tax paid on such business property or $5,000, or, if no 865 less than 20 percent of the employees of the business are 866 residents of an opportunityenterprisezone, excluding temporary 867 and part-time employees, the amount refunded on purchases of 868 business property under this paragraph shall be the lesser of 97 869 percent of the sales tax paid on such business property or 870 $10,000. A refund approved pursuant to this paragraph shall be 871 made within 30 days after formal approval by the department of 872 the application for the refund. A refund may not be granted 873 under this paragraph unless the amount to be refunded exceeds 874 $100 in sales tax paid on purchases made within a 60-day time 875 period. 876 6. The department shall adopt rules governing the manner 877 and form of refund applications and may establish guidelines as 878 to the requisites for an affirmative showing of qualification 879 for exemption under this paragraph. 880 7. If the department determines that the business property 881 is used outside an opportunityenterprisezone within 3 years 882 from the date of purchase, the amount of taxes refunded to the 883 business purchasing such business property shall immediately be 884 due and payable to the department by the business, together with 885 the appropriate interest and penalty, computed from the date of 886 purchase, in the manner provided by this chapter. 887 Notwithstanding this subparagraph, business property used 888 exclusively in: 889 a. Licensed commercial fishing vessels, 890 b. Fishing guide boats, or 891 c. Ecotourism guide boats 892 893 that leave and return to a fixed location within an area 894 designated under s. 379.2353, Florida Statutes 2010, are 895 eligible for the exemption provided under this paragraph if all 896 requirements of this paragraph are met. Such vessels and boats 897 must be owned by a business that is eligible to receive the 898 exemption provided under this paragraph. This exemption does not 899 apply to the purchase of a vessel or boat. 900 8. The department shall deduct an amount equal to 10 901 percent of each refund granted under this paragraph from the 902 amount transferred into the Local Government Half-cent Sales Tax 903 Clearing Trust Fund pursuant to s. 212.20 for the county area in 904 which the business property is located and shall transfer that 905 amount to the General Revenue Fund. 906 9. For the purposes of this exemption, “business property” 907 means new or used property defined as “recovery property” in s. 908 168(c) of the Internal Revenue Code of 1954, as amended, except: 909 a. Property classified as 3-year property under s. 910 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended; 911 b. Industrial machinery and equipment as defined in sub 912 subparagraph (b)6.a. and eligible for exemption under paragraph 913 (b); 914 c. Building materials as defined in sub-subparagraph 915 (g)8.a.; and 916 d. Business property having a sales price of under $5,000 917 per unit. 91810.This paragraph expires on the date specified in s.919290.016 for the expiration of the Florida Enterprise Zone Act.920 (p) Community contribution tax credit for donations.— 921 1. Authorization.—Persons who are registered with the 922 department under s. 212.18 to collect or remit sales or use tax 923 and who make donations to eligible sponsors are eligible for tax 924 credits against their state sales and use tax liabilities as 925 provided in this paragraph: 926 a. The credit shall be computed as 50 percent of the 927 person’s approved annual community contribution. 928 b. The credit shall be granted as a refund against state 929 sales and use taxes reported on returns and remitted in the 12 930 months preceding the date of application to the department for 931 the credit as required in sub-subparagraph 3.c. If the annual 932 credit is not fully used through such refund because of 933 insufficient tax payments during the applicable 12-month period, 934 the unused amount may be included in an application for a refund 935 made pursuant to sub-subparagraph 3.c. in subsequent years 936 against the total tax payments made for such year. Carryover 937 credits may be applied for a 3-year period without regard to any 938 time limitation that would otherwise apply under s. 215.26. 939 c. A person may not receive more than $200,000 in annual 940 tax credits for all approved community contributions made in any 941 one year. 942 d. All proposals for the granting of the tax credit require 943 the prior approval of the Department of Economic Opportunity. 944 e. The total amount of tax credits which may be granted for 945 all programs approved under this paragraph and ss. 220.183 and 946 624.5105 is $12.5 million in the 2018-2019 fiscal year, $13.5 947 million in the 2019-2020 fiscal year, and $10.5 million in each 948 fiscal year thereafter for projects that provide housing 949 opportunities for persons with special needs or homeownership 950 opportunities for low-income households or very-low-income 951 households and $3.5 million each fiscal year for all other 952 projects. As used in this paragraph, the term “person with 953 special needs” has the same meaning as in s. 420.0004 and the 954 terms “low-income person,” “low-income household,” “very-low 955 income person,” and “very-low-income household” have the same 956 meanings as in s. 420.9071. 957 f. A person who is eligible to receive the credit provided 958 in this paragraph, s. 220.183, or s. 624.5105 may receive the 959 credit only under one section of the person’s choice. 960 2. Eligibility requirements.— 961 a. A community contribution by a person must be in the 962 following form: 963 (I) Cash or other liquid assets; 964 (II) Real property, including 100 percent ownership of a 965 real property holding company; 966 (III) Goods or inventory; or 967 (IV) Other physical resources identified by the Department 968 of Economic Opportunity. 969 970 For purposes of this sub-subparagraph, the term “real property 971 holding company” means a Florida entity, such as a Florida 972 limited liability company, that is wholly owned by the person; 973 is the sole owner of real property, as defined in s. 974 192.001(12), located in the state; is disregarded as an entity 975 for federal income tax purposes pursuant to 26 C.F.R. s. 976 301.7701-3(b)(1)(ii); and at the time of contribution to an 977 eligible sponsor, has no material assets other than the real 978 property and any other property that qualifies as a community 979 contribution. 980 b. All community contributions must be reserved exclusively 981 for use in a project. As used in this sub-subparagraph, the term 982 “project” means activity undertaken by an eligible sponsor which 983 is designed to construct, improve, or substantially rehabilitate 984 housing that is affordable to low-income households or very-low 985 income households; designed to provide housing opportunities for 986 persons with special needs; designed to provide commercial, 987 industrial, or public resources and facilities; or designed to 988 improve entrepreneurial and job-development opportunities for 989 low-income persons. A project may be the investment necessary to 990 increase access to high-speed broadband capability in a rural 991 community that had an enterprise zone designated pursuant to 992 chapter 290 as of May 1, 2015, including projects that result in 993 improvements to communications assets that are owned by a 994 business. A project may include the provision of museum 995 educational programs and materials that are directly related to 996 a project approved between January 1, 1996, and December 31, 997 1999, and located in an area which was in an enterprise zone 998 designated pursuant to s. 290.0065 as of May 1, 2015. This 999 paragraph does not preclude projects that propose to construct 1000 or rehabilitate housing for low-income households or very-low 1001 income households on scattered sites or housing opportunities 1002 for persons with special needs. With respect to housing, 1003 contributions may be used to pay the following eligible special 1004 needs, low-income, and very-low-income housing-related 1005 activities: 1006 (I) Project development impact and management fees for 1007 special needs, low-income, or very-low-income housing projects; 1008 (II) Down payment and closing costs for persons with 1009 special needs, low-income persons, and very-low-income persons; 1010 (III) Administrative costs, including housing counseling 1011 and marketing fees, not to exceed 10 percent of the community 1012 contribution, directly related to special needs, low-income, or 1013 very-low-income projects; and 1014 (IV) Removal of liens recorded against residential property 1015 by municipal, county, or special district local governments if 1016 satisfaction of the lien is a necessary precedent to the 1017 transfer of the property to a low-income person or very-low 1018 income person for the purpose of promoting home ownership. 1019 Contributions for lien removal must be received from a 1020 nonrelated third party. 1021 c. The project must be undertaken by an “eligible sponsor,” 1022 which includes: 1023 (I) A community action program; 1024 (II) A nonprofit community-based development organization 1025 whose mission is the provision of housing for persons with 1026 special needs, low-income households, or very-low-income 1027 households or increasing entrepreneurial and job-development 1028 opportunities for low-income persons; 1029 (III) A neighborhood housing services corporation; 1030 (IV) A local housing authority created under chapter 421; 1031 (V) A community redevelopment agency created under s. 1032 163.356; 1033 (VI) A historic preservation district agency or 1034 organization; 1035 (VII) A local workforce development board; 1036 (VIII) A direct-support organization as provided in s. 1037 1009.983; 1038 (IX) An opportunityenterprisezone development agency 1039 created under s. 290.0056; 1040 (X) A community-based organization incorporated under 1041 chapter 617 which is recognized as educational, charitable, or 1042 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 1043 and whose bylaws and articles of incorporation include 1044 affordable housing, economic development, or community 1045 development as the primary mission of the corporation; 1046 (XI) Units of local government; 1047 (XII) Units of state government; or 1048 (XIII) Any other agency that the Department of Economic 1049 Opportunity designates by rule. 1050 1051 A contributing person may not have a financial interest in the 1052 eligible sponsor. 1053 d. The project must be located in an area which was in an 1054 enterprise zone designated pursuant to chapter 290 as of May 1, 1055 2015, or a Front Porch Florida Community, unless the project 1056 increases access to high-speed broadband capability in a rural 1057 community that had an enterprise zone designated pursuant to 1058 chapter 290 as of May 1, 2015, but is physically located outside 1059 the designated rural zone boundaries. Any project designed to 1060 construct or rehabilitate housing for low-income households or 1061 very-low-income households or housing opportunities for persons 1062 with special needs is exempt from the area requirement of this 1063 sub-subparagraph. 1064 e.(I) If, during the first 10 business days of the state 1065 fiscal year, eligible tax credit applications for projects that 1066 provide housing opportunities for persons with special needs or 1067 homeownership opportunities for low-income households or very 1068 low-income households are received for less than the annual tax 1069 credits available for those projects, the Department of Economic 1070 Opportunity shall grant tax credits for those applications and 1071 grant remaining tax credits on a first-come, first-served basis 1072 for subsequent eligible applications received before the end of 1073 the state fiscal year. If, during the first 10 business days of 1074 the state fiscal year, eligible tax credit applications for 1075 projects that provide housing opportunities for persons with 1076 special needs or homeownership opportunities for low-income 1077 households or very-low-income households are received for more 1078 than the annual tax credits available for those projects, the 1079 Department of Economic Opportunity shall grant the tax credits 1080 for those applications as follows: 1081 (A) If tax credit applications submitted for approved 1082 projects of an eligible sponsor do not exceed $200,000 in total, 1083 the credits shall be granted in full if the tax credit 1084 applications are approved. 1085 (B) If tax credit applications submitted for approved 1086 projects of an eligible sponsor exceed $200,000 in total, the 1087 amount of tax credits granted pursuant to sub-sub-sub 1088 subparagraph (A) shall be subtracted from the amount of 1089 available tax credits, and the remaining credits shall be 1090 granted to each approved tax credit application on a pro rata 1091 basis. 1092 (II) If, during the first 10 business days of the state 1093 fiscal year, eligible tax credit applications for projects other 1094 than those that provide housing opportunities for persons with 1095 special needs or homeownership opportunities for low-income 1096 households or very-low-income households are received for less 1097 than the annual tax credits available for those projects, the 1098 Department of Economic Opportunity shall grant tax credits for 1099 those applications and shall grant remaining tax credits on a 1100 first-come, first-served basis for subsequent eligible 1101 applications received before the end of the state fiscal year. 1102 If, during the first 10 business days of the state fiscal year, 1103 eligible tax credit applications for projects other than those 1104 that provide housing opportunities for persons with special 1105 needs or homeownership opportunities for low-income households 1106 or very-low-income households are received for more than the 1107 annual tax credits available for those projects, the Department 1108 of Economic Opportunity shall grant the tax credits for those 1109 applications on a pro rata basis. 1110 3. Application requirements.— 1111 a. An eligible sponsor seeking to participate in this 1112 program must submit a proposal to the Department of Economic 1113 Opportunity which sets forth the name of the sponsor, a 1114 description of the project, and the area in which the project is 1115 located, together with such supporting information as is 1116 prescribed by rule. The proposal must also contain a resolution 1117 from the local governmental unit in which the project is located 1118 certifying that the project is consistent with local plans and 1119 regulations. 1120 b. A person seeking to participate in this program must 1121 submit an application for tax credit to the Department of 1122 Economic Opportunity which sets forth the name of the sponsor, a 1123 description of the project, and the type, value, and purpose of 1124 the contribution. The sponsor shall verify, in writing, the 1125 terms of the application and indicate its receipt of the 1126 contribution, and such verification must accompany the 1127 application for tax credit. The person must submit a separate 1128 tax credit application to the Department of Economic Opportunity 1129 for each individual contribution that it makes to each 1130 individual project. 1131 c. A person who has received notification from the 1132 Department of Economic Opportunity that a tax credit has been 1133 approved must apply to the department to receive the refund. 1134 Application must be made on the form prescribed for claiming 1135 refunds of sales and use taxes and be accompanied by a copy of 1136 the notification. A person may submit only one application for 1137 refund to the department within a 12-month period. 1138 4. Administration.— 1139 a. The Department of Economic Opportunity may adopt rules 1140 necessary to administer this paragraph, including rules for the 1141 approval or disapproval of proposals by a person. 1142 b. The decision of the Department of Economic Opportunity 1143 must be in writing, and, if approved, the notification shall 1144 state the maximum credit allowable to the person. Upon approval, 1145 the Department of Economic Opportunity shall transmit a copy of 1146 the decision to the department. 1147 c. The Department of Economic Opportunity shall 1148 periodically monitor all projects in a manner consistent with 1149 available resources to ensure that resources are used in 1150 accordance with this paragraph; however, each project must be 1151 reviewed at least once every 2 years. 1152 d. The Department of Economic Opportunity shall, in 1153 consultation with the statewide and regional housing and 1154 financial intermediaries, market the availability of the 1155 community contribution tax credit program to community-based 1156 organizations. 1157 (15) ELECTRICAL ENERGY USED IN AN OPPORTUNITYENTERPRISE1158 ZONE.— 1159 (a) Beginning July 1, 1995, charges for electrical energy 1160 used by a qualified business at a fixed location in an 1161 opportunityenterprise zone in a municipality which has enacted 1162 an ordinance pursuant to s. 166.231(8) which provides for 1163 exemption of municipal utility taxes on such businesses or in an 1164 opportunityenterprise zone jointly authorized by a county and a 1165 municipality which has enacted an ordinance pursuant to s. 1166 166.231(8) which provides for exemption of municipal utility 1167 taxes on such businesses shall receive an exemption equal to 50 1168 percent of the tax imposed by this chapter, or, if no less than 1169 20 percent of the employees of the business are residents of an 1170 opportunityenterprise zone, excluding temporary and part-time 1171 employees, the exemption shall be equal to 100 percent of the 1172 tax imposed by this chapter. A qualified business may receive 1173 such exemption for a period of 5 years from the billing period 1174 beginning not more than 30 days following notification to the 1175 applicable utility company by the department that an exemption 1176 has been authorized pursuant to this subsection and s. 1177 166.231(8). 1178 (b) To receive this exemption, a business must file an 1179 application, with the opportunityenterprise zone development 1180 agency having jurisdiction over the opportunityenterprisezone 1181 where the business is located, on a form provided by the 1182 department for the purposes of this subsection and s. 1183 166.231(8). The application shall be made under oath and shall 1184 include: 1185 1. The name and location of the business. 1186 2. The identifying number assigned by the department 1187pursuant to s. 290.0065to the opportunityenterprisezone in 1188 which the business is located. 1189 3. The date on which electrical service is to be first 1190 initiated to the business. 1191 4. The name and mailing address of the entity from which 1192 electrical energy is to be purchased. 1193 5. The date of the application. 1194 6. The name of the city in which the business is located. 1195 7. If applicable, the name and address of each permanent 1196 employee of the business including, for each employee who is a 1197 resident of an opportunityenterprisezone, the identifying 1198 number assigned by the departmentpursuant to s. 290.0065to the 1199 opportunityenterprisezone in which the employee resides. 1200 8. Whether the business is a small business as defined by 1201 s. 288.703. 1202 (c) Within 10 working days after receipt of an application, 1203 the opportunityenterprisezone development agency shall review 1204 the application to determine if it contains all information 1205 required pursuant to paragraph (b) and meets the criteria set 1206 out in this subsection. The agency shall certify all 1207 applications that contain the information required pursuant to 1208 paragraph (b) and meet the criteria set out in this subsection 1209 as eligible to receive an exemption. If applicable, the agency 1210 shall also certify if 20 percent of the employees of the 1211 business are residents of an opportunityenterprisezone, 1212 excluding temporary and part-time employees. The certification 1213 shall be in writing, and a copy of the certification shall be 1214 transmitted to the executive director of the Department of 1215 Revenue. The applicant shall be responsible for forwarding a 1216 certified application to the department within 6 months after 1217 the occurrence of the appropriate qualifying provision set out 1218 in paragraph (f). 1219 (d) If, in a subsequent audit conducted by the department, 1220 it is determined that the business did not meet the criteria 1221 mandated in this subsection, the amount of taxes exempted shall 1222 immediately be due and payable to the department by the 1223 business, together with the appropriate interest and penalty, 1224 computed from the due date of each bill for the electrical 1225 energy purchased as exempt under this subsection, in the manner 1226 prescribed by this chapter. 1227 (e) The department shall adopt rules governing applications 1228 for, issuance of, and the form of applications for the exemption 1229 authorized in this subsection and provisions for recapture of 1230 taxes exempted under this subsection, and the department may 1231 establish guidelines as to qualifications for exemption. 1232 (f) For the purpose of the exemption provided in this 1233 subsection, the term “qualified business” means a business which 1234 is: 1235 1. First occupying a new structure to which electrical 1236 service, other than that used for construction purposes, has not 1237 been previously provided or furnished; 1238 2. Newly occupying an existing, remodeled, renovated, or 1239 rehabilitated structure to which electrical service, other than 1240 that used for remodeling, renovation, or rehabilitation of the 1241 structure, has not been provided or furnished in the three 1242 preceding billing periods; or 1243 3. Occupying a new, remodeled, rebuilt, renovated, or 1244 rehabilitated structure for which a refund has been granted 1245 pursuant to paragraph (5)(g). 1246(g)This subsection expires on the date specified in s.1247290.016 for the expiration of the Florida Enterprise Zone Act,1248except that:12491.Paragraph (d) shall not expire; and12502.Any qualified business which has been granted an1251exemption under this subsection prior to that date shall be1252allowed the full benefit of this exemption as if this subsection1253had not expired on that date.1254 Section 21. Section 212.096, Florida Statutes, is amended 1255 to read: 1256 212.096 Sales, rental, storage, use tax; opportunity 1257enterprisezone jobs credit against sales tax.— 1258 (1) For the purposes of the credit provided in this 1259 section: 1260 (a) “Eligible business” means any sole proprietorship, 1261 firm, partnership, corporation, bank, savings association, 1262 estate, trust, business trust, receiver, syndicate, or other 1263 group or combination, or successor business, located in an 1264 opportunityenterprisezone. The business must demonstrate to 1265 the department that, on the date of application, the total 1266 number of full-time jobs defined under paragraph (d) is greater 1267 than the total was 12 months prior to that date. An eligible 1268 business does not include any business which has claimed the 1269 credit permitted under s. 220.181 for any new business employee 1270 first beginning employment with the business after July 1, 2019 12711995. 1272 (b) “Month” means either a calendar month or the time 1273 period from any day of any month to the corresponding day of the 1274 next succeeding month or, if there is no corresponding day in 1275 the next succeeding month, the last day of the succeeding month. 1276 (c) “New employee” means a person residing in an 1277 opportunityenterprisezone or a participant in the welfare 1278 transition program who begins employment with an eligible 1279 business after July 1, 20191995, and who has not been 1280 previously employed full time within the preceding 12 months by 1281 the eligible business, or a successor eligible business, 1282 claiming the credit allowed by this section. 1283 (d) “Job” means a full-time position, as consistent with 1284 terms used by the Department of Economic Opportunity and the 1285 United States Department of Labor for purposes of reemployment 1286 assistance tax administration and employment estimation 1287 resulting directly from a business operation in this state. This 1288 term does not include a temporary construction job involved with 1289 the construction of facilities or any job that has previously 1290 been included in any application for tax credits under s. 1291 220.181(1). The term also includes employment of an employee 1292 leased from an employee leasing company licensed under chapter 1293 468 if such employee has been continuously leased to the 1294 employer for an average of at least 36 hours per week for more 1295 than 6 months. 1296 (e) “New job has been created” means that, on the date of 1297 application, the total number of full-time jobs is greater than 1298 the total was 12 months prior to that date, as demonstrated to 1299 the department by a business located in the opportunity 1300enterprisezone. 1301 1302 A person shall be deemed to be employed if the person performs 1303 duties in connection with the operations of the business on a 1304 regular, full-time basis, provided the person is performing such 1305 duties for an average of at least 36 hours per week each month. 1306 The person must be performing such duties at a business site 1307 located in the opportunityenterprisezone. 1308 (2)(a) Upon an affirmative showing by an eligible business 1309 to the satisfaction of the department that the requirements of 1310 this section have been met, the business shall be allowed a 1311 credit against the tax remitted under this chapter. 1312 (b) The credit shall be computed as 20 percent of the 1313 actual monthly wages paid in this state to each new employee 1314 hired when a new job has been created, unless the business is1315located within a rural enterprise zone pursuant to s. 290.004,1316in which case the credit shall be 30 percent of the actual1317monthly wages paid. If no less than 20 percent of the employees 1318 of the business are residents of an opportunityenterprisezone, 1319 excluding temporary and part-time employees, the credit shall be 1320 computed as 30 percent of the actual monthly wages paid in this 1321 state to each new employee hired when a new job has been 1322 created, unless the business is located within a rural1323enterprise zone, in which case the credit shall be 45 percent of1324the actual monthly wages paid. If the new employee hired when a 1325 new job is created is a participant in the welfare transition 1326 program, the following credit shall be a percent of the actual 1327 monthly wages paid: 40 percent for $4 above the hourly federal 1328 minimum wage rate; 41 percent for $5 above the hourly federal 1329 minimum wage rate; 42 percent for $6 above the hourly federal 1330 minimum wage rate; 43 percent for $7 above the hourly federal 1331 minimum wage rate; and 44 percent for $8 above the hourly 1332 federal minimum wage rate. For purposes of this paragraph, 1333 monthly wages shall be computed as one-twelfth of the expected 1334 annual wages paid to such employee. The amount paid as wages to 1335 a new employee is the compensation paid to such employee that is 1336 subject to reemployment assistance tax. The credit shall be 1337 allowed for up to 24 consecutive months, beginning with the 1338 first tax return due pursuant to s. 212.11 after approval by the 1339 department. 1340 (3) In order to claim this credit, an eligible business 1341 must file under oath with the governing body or opportunity 1342enterprisezone development agency having jurisdiction over the 1343 opportunityenterprisezone where the business is located, as 1344 applicable, a statement which includes: 1345 (a) For each new employee for whom this credit is claimed, 1346 the employee’s name and place of residence, including the 1347 identifying number assigned by the departmentpursuant to s.1348290.0065to the opportunityenterprisezone in which the 1349 employee resides if the new employee is a person residing in an 1350 opportunityenterprisezone, and, if applicable, documentation 1351 that the employee is a welfare transition program participant. 1352 (b) If applicable, the name and address of each permanent 1353 employee of the business, including, for each employee who is a 1354 resident of an opportunityenterprisezone, the identifying 1355 number assigned by the departmentpursuant to s. 290.0065to the 1356 opportunityenterprisezone in which the employee resides. 1357 (c) The name and address of the eligible business. 1358 (d) The starting salary or hourly wages paid to the new 1359 employee. 1360 (e) Demonstration to the department that, on the date of 1361 application, the total number of full-time jobs defined under 1362 paragraph (1)(d) is greater than the total was 12 months prior 1363 to that date. 1364 (f) The identifying number assigned by the department 1365pursuant to s. 290.0065to the opportunityenterprisezone in 1366 which the business is located. 1367 (g) Whether the business is a small business as defined by 1368 s. 288.703(6). 1369 (h) Within 10 working days after receipt of an application, 1370 the governing body or opportunityenterprisezone development 1371 agency shall review the application to determine if it contains 1372 all the information required pursuant to this subsection and 1373 meets the criteria set out in this section. The governing body 1374 or agency shall certify all applications that contain the 1375 information required pursuant to this subsection and meet the 1376 criteria set out in this section as eligible to receive a 1377 credit. If applicable, the governing body or agency shall also 1378 certify if 20 percent of the employees of the business are 1379 residents of an opportunityenterprisezone, excluding temporary 1380 and part-time employees. The certification shall be in writing, 1381 and a copy of the certification shall be transmitted to the 1382 executive director of the Department of Revenue. The business 1383 shall be responsible for forwarding a certified application to 1384 the department within the time specified in paragraph (i). 1385 (i) All applications for a credit pursuant to this section 1386 must be submitted to the department within 6 months after the 1387 new employee is hired, except applications for credit for leased 1388 employees. Applications for credit for leased employees must be 1389 submitted to the department within 7 months after the employee 1390 is leased. 1391 (4) Within 10 working days after receipt of a completed 1392 application for a credit authorized in this section, the 1393 department shall inform the business that the application has 1394 been approved. The credit may be taken on the first return due 1395 after receipt of approval from the department. 1396 (5) In the event the application is incomplete or 1397 insufficient to support the credit authorized in this section, 1398 the department shall deny the credit and notify the business of 1399 that fact. The business may reapply for this credit. 1400 (6) The credit provided in this section does not apply: 1401 (a) For any new employee who is an owner, partner, or 1402 majority stockholder of an eligible business. 1403 (b) For any new employee who is employed for any period 1404 less than 3 months. 1405 (7) The credit provided in this section shall not be 1406 allowed for any month in which the tax due for such period or 1407 the tax return required pursuant to s. 212.11 for such period is 1408 delinquent. 1409 (8) In the event an eligible business has a credit larger 1410 than the amount owed the state on the tax return for the time 1411 period in which the credit is claimed, the amount of the credit 1412 for that time period shall be the amount owed the state on that 1413 tax return. 1414 (9) Any business which has claimed this credit shall not be 1415 allowed any credit under the provisions of s. 220.181 for any 1416 new employee beginning employment after July 1, 20191995. 1417 (10) It shall be the responsibility of each business to 1418 affirmatively demonstrate to the satisfaction of the department 1419 that it meets the requirements of this section. 1420 (11) Any person who fraudulently claims this credit is 1421 liable for repayment of the credit plus a mandatory penalty of 1422 100 percent of the credit plus interest at the rate provided in 1423 this chapter, and such person is guilty of a misdemeanor of the 1424 second degree, punishable as provided in s. 775.082 or s. 1425 775.083. 1426(12)This section, except for subsection (11), expires on1427the date specified in s. 290.016 for the expiration of the1428Florida Enterprise Zone Act.1429 Section 22. Section 220.181, Florida Statutes, is amended 1430 to read: 1431 220.181 OpportunityEnterprisezone jobs credit.— 1432 (1)(a) There shall be allowed a credit against the tax 1433 imposed by this chapter to any business located in an 1434 opportunityenterprisezone which demonstrates to the department 1435 that, on the date of application, the total number of full-time 1436 jobs is greater than the total was 12 months before that date. 1437 The credit shall be computed as 20 percent of the actual monthly 1438 wages paid in this state to each new employee hired when a new 1439 job has been created, as defined under s. 220.03(1)(ee), unless1440the business is located in a rural enterprise zone, pursuant to1441s. 290.004, in which case the credit shall be 30 percent of the1442actual monthly wages paid. If no less than 20 percent of the 1443 employees of the business are residents of an opportunity 1444enterprisezone, excluding temporary and part-time employees, 1445 the credit shall be computed as 30 percent of the actual monthly 1446 wages paid in this state to each new employee hired when a new 1447 job has been created, unless the business is located in a rural1448enterprise zone, in which case the credit shall be 45 percent of1449the actual monthly wages paid, for a period of up to 241450consecutive months. If the new employee hired when a new job is 1451 created is a participant in the welfare transition program, the 1452 following credit shall be a percent of the actual monthly wages 1453 paid: 40 percent for $4 above the hourly federal minimum wage 1454 rate; 41 percent for $5 above the hourly federal minimum wage 1455 rate; 42 percent for $6 above the hourly federal minimum wage 1456 rate; 43 percent for $7 above the hourly federal minimum wage 1457 rate; and 44 percent for $8 above the hourly federal minimum 1458 wage rate. 1459 (b) This credit applies only with respect to wages subject 1460 to reemployment assistance tax. The credit provided in this 1461 section does not apply: 1462 1. For any employee who is an owner, partner, or majority 1463 stockholder of an eligible business. 1464 2. For any new employee who is employed for any period less 1465 than 3 months. 1466 (c) If this credit is not fully used in any one year, the 1467 unused amount may be carried forward for a period not to exceed 1468 5 years. The carryover credit may be used in a subsequent year 1469 when the tax imposed by this chapter for such year exceeds the 1470 credit for such year after applying the other credits and unused 1471 credit carryovers in the order provided in s. 220.02(8). 1472 (2) When filing for an opportunityenterprisezone jobs 1473 credit, a business must file under oath with the governing body 1474 or opportunityenterprisezone development agency having 1475 jurisdiction over the opportunityenterprisezone where the 1476 business is located, as applicable, a statement which includes: 1477 (a) For each new employee for whom this credit is claimed, 1478 the employee’s name and place of residence during the taxable 1479 year, including the identifying number assigned by the 1480 departmentpursuant to s. 290.0065to the opportunityenterprise1481 zone in which the new employee resides if the new employee is a 1482 person residing in an opportunityenterprisezone, and, if 1483 applicable, documentation that the employee is a welfare 1484 transition program participant. 1485 (b) If applicable, the name and address of each permanent 1486 employee of the business, including, for each employee who is a 1487 resident of an opportunityenterprisezone, the identifying 1488 number assigned by the departmentpursuant to s. 290.0065to the 1489 opportunityenterprisezone in which the employee resides. 1490 (c) The name and address of the business. 1491 (d) The identifying number assigned by the department 1492pursuant to s. 290.0065to the opportunityenterprisezone in 1493 which the eligible business is located. 1494 (e) The salary or hourly wages paid to each new employee 1495 claimed. 1496 (f) Demonstration to the department that, on the date of 1497 application, the total number of full-time jobs is greater than 1498 the total was 12 months prior to that date. 1499 (g) Whether the business is a small business as defined by 1500 s. 288.703. 1501 (3) Within 10 working days after receipt of an application, 1502 the governing body or opportunityenterprisezone development 1503 agency shall review the application to determine if it contains 1504 all the information required pursuant to subsection (2) and 1505 meets the criteria set out in this section. The governing body 1506 or agency shall certify all applications that contain the 1507 information required pursuant to subsection (2) and meet the 1508 criteria set out in this section as eligible to receive a 1509 credit. If applicable, the governing body or agency shall also 1510 certify if 20 percent of the employees of the business are 1511 residents of an opportunityenterprisezone, excluding temporary 1512 and part-time employees. The certification shall be in writing, 1513 and a copy of the certification shall be transmitted to the 1514 executive director of the Department of Revenue. The business 1515 shall be responsible for forwarding a certified application to 1516 the department. 1517 (4) It shall be the responsibility of the taxpayer to 1518 affirmatively demonstrate to the satisfaction of the department 1519 that it meets the requirements of this act. 1520 (5) For the purpose of this section, the term “month” means 1521 either a calendar month or the time period from any day of any 1522 month to the corresponding day of the next succeeding month or, 1523 if there is no corresponding day in the next succeeding month, 1524 the last day of the succeeding month. 1525 (6) No business which files an amended return for a taxable 1526 year shall be allowed any amount of credit or credit 1527 carryforward pursuant to this section in excess of the amount 1528 claimed by such business on its original return for the taxable 1529 year. The provisions of this subsection do not apply to 1530 increases in the amount of credit claimed under this section on 1531 an amended return due to the use of any credit amount previously 1532 carried forward for the taxable year on the original return or 1533 any eligible prior year under paragraph (1)(c). 1534 (7) Any business which has claimed this credit shall not be 1535 allowed any credit under the provision of s. 212.096 for any new 1536 employee beginning employment after July 1, 20191995. The 1537 provisions of this subsection shall not apply when a corporation 1538 converts to an S corporation for purposes of compliance with the 1539 Internal Revenue Code of 1986, as amended; however, no 1540 corporation shall be allowed the benefit of this credit and the 1541 credit under s. 212.096 either for the same new employee or for 1542 the same taxable year. In addition, such a corporation shall not 1543 be allowed any credit under s. 212.096 until it has filed notice 1544 of its intent to change its status for tax purposes and until 1545 its final return under this chapter for the taxable year prior 1546 to such change has been filed. 1547 (8)(a) Any person who fraudulently claims this credit is 1548 liable for repayment of the credit, plus a mandatory penalty in 1549 the amount of 200 percent of the credit, plus interest at the 1550 rate provided in s. 220.807, and commits a felony of the third 1551 degree, punishable as provided in s. 775.082, s. 775.083, or s. 1552 775.084. 1553 (b) Any person who makes an underpayment of tax as a result 1554 of a grossly overstated claim for this credit is guilty of a 1555 felony of the third degree, punishable as provided in s. 1556 775.082, s. 775.083, or s. 775.084. For purposes of this 1557 paragraph, a grossly overstated claim means a claim in an amount 1558 in excess of 100 percent of the amount of credit allowable under 1559 this section. 1560(9)This section, except paragraph (1)(c) and subsection1561(8), expires on the date specified in s. 290.016 for the1562expiration of the Florida Enterprise Zone Act, and a business1563may not begin claiming the enterprise zone jobs credit after1564that date; however, the expiration of this section does not1565affect the operation of any credit for which a business has1566qualified under this section before that date, or any1567carryforward of unused credit amounts as provided in paragraph1568(1)(c).1569 Section 23. Section 220.182, Florida Statutes, is amended 1570 to read: 1571 220.182 OpportunityEnterprisezone property tax credit.— 1572 (1)(a) Beginning July 1, 1995, there shall be allowed a 1573 credit against the tax imposed by this chapter to any business 1574 which establishes a new business as defined in s. 220.03(1)(p), 1575 expands an existing business as defined in s. 220.03(1)(k), or 1576 rebuilds an existing business as defined in s. 220.03(1)(u) in 1577 this state. The credit shall be computed annually as ad valorem 1578 taxes paid in this state, in the case of a new business; the 1579 additional ad valorem tax paid in this state resulting from 1580 assessments on additional real or tangible personal property 1581 acquired to facilitate the expansion of an existing business; or 1582 the ad valorem taxes paid in this state resulting from 1583 assessments on property replaced or restored, in the case of a 1584 rebuilt business, including pollution and waste control 1585 facilities, or any part thereof, and including one or more 1586 buildings or other structures, machinery, fixtures, and 1587 equipment. 1588 (b) If the credit granted pursuant to this section is not 1589 fully used in any one year, the unused amount may be carried 1590 forward for a period not to exceed 5 years. The carryover credit 1591 may be used in a subsequent year when the tax imposed by this 1592 chapter for such year exceeds the credit for such year under 1593 this section after applying the other credits and unused credit 1594 carryovers in the order provided in s. 220.02(8). The amount of 1595 credit taken under this section in any one year, however, shall 1596 not exceed $25,000 for each eligible location, or, if no less 1597 than 20 percent of the employees of the business at that 1598 location are residents of an opportunityenterprisezone, 1599 excluding temporary employees, the amount shall not exceed 1600 $50,000 for each eligible location. 1601 (2) To be eligible to receive an expanded opportunity 1602enterprisezone property tax credit of up to $50,000 for each 1603 eligible location, the business must provide a statement, under 1604 oath, on the form prescribed by the department for claiming the 1605 credit authorized by this section, that no less than 20 percent 1606 of its employees at that location, excluding temporary and part 1607 time employees, are residents of an opportunityenterprisezone. 1608 It shall be a condition precedent to the granting of each annual 1609 tax credit that such employment requirements be fulfilled 1610 throughout each year during the 5-year period of the credit. The 1611 statement shall set forth the name and place of residence of 1612 each permanent employee on the last day of business of the tax 1613 year for which the credit is claimed or, if the employee is no 1614 longer employed or eligible for the credit on that date, the 1615 last calendar day of the last full calendar month the employee 1616 was employed or eligible for the credit at the relevant site. 1617 (3) The credit shall be available to a new business for a 1618 period not to exceed the year in which ad valorem taxes are 1619 first levied against the business and the 4 years immediately 1620 thereafter. The credit shall be available to an expanded 1621 existing business for a period not to exceed the year in which 1622 ad valorem taxes are first levied on additional real or tangible 1623 personal property acquired to facilitate the expansion or 1624 rebuilding and the 4 years immediately thereafter. No business 1625 shall be entitled to claim the credit authorized by this 1626 section, except any amount attributable to the carryover of a 1627 previously earned credit, for more than 5 consecutive years. 1628 (4) To be eligible for an opportunityenterprisezone 1629 property tax credit, a new, expanded, or rebuilt business shall 1630 file a notice with the property appraiser of the county in which 1631 the business property is located or to be located. The notice 1632 shall be filed no later than April 1 of the year in which new or 1633 additional real or tangible personal property acquired to 1634 facilitate such new, expanded, or rebuilt facility is first 1635 subject to assessment. The notice shall be made on a form 1636 prescribed by the department and shall include separate 1637 descriptions of: 1638 (a) Real and tangible personal property owned or leased by 1639 the business prior to expansion, if any. 1640 (b) Net new or additional real and tangible personal 1641 property acquired to facilitate the new, expanded, or rebuilt 1642 facility. 1643 (5) When filing for an opportunityenterprisezone property 1644 tax credit as a new business, a business shall include a copy of 1645 its receipt indicating payment of ad valorem taxes for the 1646 current year. 1647 (6) When filing for an opportunityenterprisezone property 1648 tax credit as an expanded or rebuilt business, a business shall 1649 include copies of its receipts indicating payment of ad valorem 1650 taxes for the current year for prior existing property and for 1651 expansion-related or rebuilt property. 1652 (7) The receipts described in subsections (5) and (6) shall 1653 indicate the assessed value of the property, the property taxes 1654 paid, a brief description of the property, and an indication, if 1655 applicable, that the property was separately assessed as 1656 expansion-related or rebuilt property. 1657 (8) The department has authority to adopt rules pursuant to 1658 ss. 120.536(1) and 120.54 to implement the provisions of this 1659 act. 1660 (9) It shall be the responsibility of the taxpayer to 1661 affirmatively demonstrate to the satisfaction of the department 1662 that he or she meets the requirements of this act. 1663 (10) When filing for an opportunityenterprisezone 1664 property tax credit as an expansion of an existing business or 1665 as a new business, it shall be a condition precedent to the 1666 granting of each annual tax credit that there have been, 1667 throughout each year during the 5-year period, no fewer than 1668 five more employees than in the year preceding the initial 1669 granting of the credit. 1670 (11) To apply for an opportunityenterprisezone property 1671 tax credit, a new, expanded, or rebuilt business must file under 1672 oath with the governing body or opportunityenterprisezone 1673 development agency having jurisdiction over the opportunity 1674enterprisezone where the business is located, as applicable, an 1675 application prescribed by the department for claiming the credit 1676 authorized by this section. Within 10 working days after receipt 1677 of an application, the governing body or opportunityenterprise1678 zone development agency shall review the application to 1679 determine if it contains all the information required pursuant 1680 to this section and meets the criteria set out in this section. 1681 The governing body or agency shall certify all applications that 1682 contain the information required pursuant to this section and 1683 meet the criteria set out in this section as eligible to receive 1684 a credit. If applicable, the governing body or agency shall also 1685 certify if 20 percent of the employees of the business are 1686 residents of an opportunityenterprisezone, excluding temporary 1687 and part-time employees. The certification shall be in writing, 1688 and a copy of the certification shall be transmitted to the 1689 executive director of the Department of Revenue. The business 1690 shall be responsible for forwarding all certified applications 1691 to the department. 1692 (12) When filing for an opportunityenterprisezone 1693 property tax credit, a business shall include the identifying 1694 number assigned by the department under chapter 290pursuant to1695s. 290.0065to the opportunityenterprisezone in which the 1696 business is located. 1697 (13) When filing for an opportunityenterprisezone 1698 property tax credit, a business shall indicate whether the 1699 business is a small business as defined by s. 288.703. 1700(14)This section expires on the date specified in s.1701290.016 for the expiration of the Florida Enterprise Zone Act,1702and a business may not begin claiming the enterprise zone1703property tax credit after that date; however, the expiration of1704this section does not affect the operation of any credit for1705which a business has qualified under this section before that1706date, or any carryforward of unused credit amounts as provided1707in paragraph (1)(b).1708 Section 24. Subsection (5) of section 159.803, Florida 1709 Statutes, is amended to read: 1710 159.803 Definitions.—As used in this part, the term: 1711 (5) “Priority project” means a solid waste disposal 1712 facility or a sewage facility, as such terms are defined in s. 1713 142 of the Code, or a water facility, as defined in s. 142 of 1714 the Code, which is operated by a member-owned, not-for-profit 1715 utility, or any project which is to be located in an area which 1716 is an opportunityenterprisezonedesignated pursuant to s.1717290.0065. 1718 Section 25. Subsection (8) of section 163.503, Florida 1719 Statutes, is amended to read: 1720 163.503 Definitions.— 1721 (8) “OpportunityEnterprisezone” means an area identified 1722 in chapter 290designated pursuant to s. 290.0065. 1723 Section 26. Subsection (1) of section 163.522, Florida 1724 Statutes, is amended to read: 1725 163.522 State redevelopment programs.— 1726 (1) Any county or municipality which hasnominated an area1727asan opportunityenterprisezone as set forth in chapter 290 1728pursuant to s. 290.0055 which has been so designated pursuant to1729s. 290.0065is directed to give consideration to the creation of 1730 a neighborhood improvement district within the zonesaid area. 1731 Section 27. Subsection (8) of section 166.231, Florida 1732 Statutes, is amended to read: 1733 166.231 Municipalities; public service tax.— 1734 (8)(a)Beginning July 1, 1995, a municipality may by 1735 ordinance exempt not less than 50 percent of the tax imposed 1736 under this section on purchasers of electrical energy who are 1737 determined to be eligible for the exemption provided by s. 1738 212.08(15) by the Department of Revenue. The exemption shall be 1739 administered as provided in that section. A copy of any 1740 ordinance adopted pursuant to this subsection shall be provided 1741 to the Department of Revenue not less than 14 days prior to its 1742 effective date. 1743(b)If an area that is nominated as an enterprise zone1744pursuant to s. 290.0055 has not yet been designated pursuant to1745s. 290.0065, a municipality may enact an ordinance for such1746exemption; however, the ordinance shall not be effective until1747such area is designated pursuant to s. 290.0065.1748(c)This subsection expires on the date specified in s.1749290.016 for the expiration of the Florida Enterprise Zone Act,1750except that any qualified business that has satisfied the1751requirements of this subsection before that date shall be1752allowed the full benefit of the exemption allowed under this1753subsection as if this subsection had not expired on that date.1754 Section 28. Subsection (19) of section 159.27, Florida 1755 Statutes, is amended to read: 1756 159.27 Definitions.—The following words and terms, unless 1757 the context clearly indicates a different meaning, shall have 1758 the following meanings: 1759 (19) “Commercial project in an enterprise zone” means 1760 buildings, building additions or renovations, or other 1761 structures to be newly constructed and suitable for use by a 1762 commercial enterprise, and includes the site on which such 1763 buildings or structures are located, located in an area 1764 designated as an opportunityenterprisezone under chapter 290 1765pursuant to s. 290.0065. 1766 Section 29. Subsections (1), (3), and (4) of section 1767 193.077, Florida Statutes, are amended to read: 1768 193.077 Notice of new, rebuilt, or expanded property.— 1769 (1) The property appraiser shall accept notices on or 1770 before April 1 of the year in which the new or additional real 1771 or personal property acquired to establish a new business or 1772 facilitate a business expansion or restoration is first subject 1773 to assessment. The notice shall be filed, on a form prescribed 1774 by the department, by any business seeking to qualify for an 1775 opportunityenterprisezone property tax credit as a new or 1776 expanded business pursuant to s. 220.182(4). 1777 (3) Within 10 days of extension or recertification of the 1778 assessment rolls pursuant to s. 193.122, whichever is later, the 1779 property appraiser shall forward to the department a list of all 1780 property of new businesses and property separately assessed as 1781 expansion-related or rebuilt property pursuant to s. 193.085(5) 1782193.085(5)(a). The list shall include the name and address of 1783 the business to which the property is assessed, the assessed 1784 value of the property, the total taxes levied against the 1785 property, the identifying number for the property as shown on 1786 the assessment roll, and a description of the property. 1787(4)This section expires on the date specified in s.1788290.016 for the expiration of the Florida Enterprise Zone Act.1789 Section 30. Subsection (5) of section 193.085, Florida 1790 Statutes, is amended to read: 1791 193.085 Listing all property.— 1792 (5)(a)Beginning in the year in which a notice of new, 1793 rebuilt, or expanded property is accepted and certified pursuant 1794 to s. 193.077 and for the 4 years immediately thereafter, the 1795 property appraiser shall separately assess the prior existing 1796 property and the expansion-related or rebuilt property, if any, 1797 of each business having submitted said notice pursuant to s. 1798 220.182(4). The listing of expansion-related or rebuilt property 1799 on an assessment roll shall immediately follow the listing of 1800 prior existing property for each expanded business. However, 1801 beginning with the first assessment roll following receipt of a 1802 notice from the department that a business has been disallowed 1803 an opportunityenterprisezone property tax credit, the property 1804 appraiser shall singly list the property of such business. 1805(b)This subsection expires on the date specified in s.1806290.016 for the expiration of the Florida Enterprise Zone Act.1807 Section 31. Subsection (4) of section 195.073, Florida 1808 Statutes, is amended to read: 1809 195.073 Classification of property.—All items required by 1810 law to be on the assessment rolls must receive a classification 1811 based upon the use of the property. The department shall 1812 promulgate uniform definitions for all classifications. The 1813 department may designate other subclassifications of property. 1814 No assessment roll may be approved by the department which does 1815 not show proper classifications. 1816 (4)(a)Rules adopted pursuant to this section shall provide 1817 for the separate identification of property as prior existing 1818 property of an expanded or rebuilt business, as expansion 1819 related property of an expanded or rebuilt business, and as 1820 property of a new business, in the event the business qualifies 1821 for an opportunityenterprisezone property tax credit pursuant 1822 to s. 220.182, in addition to classification according to use. 1823(b)This subsection expires on the date specified in s.1824290.016 for the expiration of the Florida Enterprise Zone Act.1825 Section 32. Subsection (1) of section 195.099, Florida 1826 Statutes, is amended to read: 1827 195.099 Periodic review.— 1828 (1)(a)The department may review the assessments of new, 1829 rebuilt, and expanded business reported according to s. 1830 193.077(3), to ensure parity of level of assessment with other 1831 classifications of property. 1832(b)This subsection shall expire on the date specified in1833s. 290.016 for the expiration of the Florida Enterprise Zone1834Act.1835 Section 33. Paragraph (b) of subsection (15) and subsection 1836 (18) of section 196.012, Florida Statutes, are amended to read: 1837 196.012 Definitions.—For the purpose of this chapter, the 1838 following terms are defined as follows, except where the context 1839 clearly indicates otherwise: 1840 (15) “Expansion of an existing business” means: 1841 (b) Any business or organization located in an area that 1842 was designated as an enterprise zone pursuant to chapter 290 as 1843 of December 30, 2015, an opportunity zone pursuant to chapter 1844 290 after July 1, 2019, or a brownfield area that increases 1845 operations on a site located within the same zone or area 1846 colocated with a commercial or industrial operation owned by the 1847 same business or organization under common control with the same 1848 business or organization. 1849 (18) “OpportunityEnterprisezone” means an area designated 1850 as an opportunityenterprisezone pursuant to chapter 290s.1851290.0065.This subsection expires on the date specified in s.1852290.016 for the expiration of the Florida Enterprise Zone Act.1853 Section 34. Subsections (3) and (5) of section 196.1995, 1854 Florida Statutes, are amended to read: 1855 196.1995 Economic development ad valorem tax exemption.— 1856 (3) The board of county commissioners or the governing 1857 authority of the municipality that calls a referendum within its 1858 total jurisdiction to determine whether its respective 1859 jurisdiction may grant economic development ad valorem tax 1860 exemptions may vote to limit the effect of the referendum to 1861 authority to grant economic development tax exemptions for new 1862 businesses and expansions of existing businesses located in an 1863 opportunityenterprisezone or a brownfield area, as defined in 1864 s. 376.79(5).If an area nominated to be an enterprise zone1865pursuant to s. 290.0055 has not yet been designated pursuant to1866s. 290.0065,The board of county commissioners or the governing 1867 authority of the municipality may call such referendumprior to1868such designation; however, the authorityto grant economic 1869 development ad valorem tax exemptionsdoes not apply until such1870area is designated pursuant to s. 290.0065. The ballot question 1871 in such referendum shall be in substantially the following form 1872 and shall be used in lieu of the ballot question prescribed in 1873 subsection (2): 1874 Shall the board of county commissioners of this county (or the 1875 governing authority of this municipality, or both) be authorized 1876 to grant, pursuant to s. 3, Art. VII of the State Constitution, 1877 property tax exemptions for new businesses and expansions of 1878 existing businesses that are located in an opportunity 1879enterprisezone or a brownfield area and that are expected to 1880 create new, full-time jobs in the county (or municipality, or 1881 both)? 1882 ....Yes—For authority to grant exemptions. 1883 ....No—Against authority to grant exemptions. 1884 (5) Upon a majority vote in favor of such authority, the 1885 board of county commissioners or the governing authority of the 1886 municipality, at its discretion, by ordinance may exempt from ad 1887 valorem taxation up to 100 percent of the assessed value of all 1888 improvements to real property made by or for the use of a new 1889 business and of all tangible personal property of such new 1890 business, or up to 100 percent of the assessed value of all 1891 added improvements to real property made to facilitate the 1892 expansion of an existing business and of the net increase in all 1893 tangible personal property acquired to facilitate such expansion 1894 of an existing business. To qualify for this exemption, the 1895 improvements to real property must be made or the tangible 1896 personal property must be added or increased after approval by 1897 motion or resolution of the local governing body, subject to 1898 ordinance adoption or on or after the day the ordinance is 1899 adopted. However, if the authority to grant exemptions is 1900 approved in a referendum in which the ballot question contained 1901 in subsection (3) appears on the ballot, the authority of the 1902 board of county commissioners or the governing authority of the 1903 municipality to grant exemptions is limited solely to new 1904 businesses and expansions of existing businesses that are 1905 located in an area which was designated as an enterprise zone 1906 pursuant to chapter 290 as of December 30, 2015, in an 1907 opportunity zone as defined in chapter 290 as of July 1, 2019, 1908 or in a brownfield area. New businesses and expansions of 1909 existing businesses located in an area that was designated as an 1910 enterprise zone pursuant to chapter 290 as of December 30, 2015, 1911 or is in an opportunity zone as defined in chapter 290 as of 1912 July 1, 2019, but is not in a brownfield area, may qualify for 1913 the ad valorem tax exemption only if approved by motion or 1914 resolution of the local governing body, subject to ordinance 1915 adoption, or by ordinance, enacted before December 31, 2015. 1916 Property acquired to replace existing property shall not be 1917 considered to facilitate a business expansion. All data center 1918 equipment for a data center shall be exempt from ad valorem 1919 taxation for the term of the approved exemption. The exemption 1920 applies only to taxes levied by the respective unit of 1921 government granting the exemption. The exemption does not apply, 1922 however, to taxes levied for the payment of bonds or to taxes 1923 authorized by a vote of the electors pursuant to s. 9(b) or s. 1924 12, Art. VII of the State Constitution. Any such exemption shall 1925 remain in effect for up to 10 years with respect to any 1926 particular facility, or up to 20 years for a data center, 1927 regardless of any change in the authority of the county or 1928 municipality to grant such exemptions or the expiration of the 1929 Enterprise Zone Act pursuant to chapter 290, Florida Statutes 1930 2018. The exemption shall not be prolonged or extended by 1931 granting exemptions from additional taxes or by virtue of any 1932 reorganization or sale of the business receiving the exemption. 1933 Section 35. Subsection (4) of section 205.022, Florida 1934 Statutes, is amended to read: 1935 205.022 Definitions.—When used in this chapter, the 1936 following terms and phrases shall have the meanings ascribed to 1937 them in this section, except when the context clearly indicates 1938 a different meaning: 1939 (4) “OpportunityEnterprisezone” means an area designated 1940 as an opportunityenterprisezone pursuant to chapter 290s.1941290.0065.This subsection expires on the date specified in s.1942290.016 for the expiration of the Florida Enterprise Zone Act.1943 Section 36. Section 205.054, Florida Statutes, is amended 1944 to read: 1945 205.054 Business tax; partial exemption for engaging in 1946 business or occupation in opportunityenterprisezone.— 1947 (1) Notwithstanding the provisions of s. 205.033(1)(a) or 1948 s. 205.043(1)(a), the governing body of a county or municipality 1949 may authorize by appropriate resolution or ordinance, adopted 1950 pursuant to the procedure established in s. 205.032 or s. 1951 205.042, the exemption of 50 percent of the business tax levied 1952 for the privilege of engaging in or managing any business, 1953 profession, or occupation in the respective jurisdiction of the 1954 county or municipality when such privilege is exercised at a 1955 permanent business location or branch office located in an 1956 opportunityenterprisezone. 1957 (2) Such exemption applies to each classification for which 1958 a business tax receipt is required in the jurisdiction. 1959 Classifications shall be the same in an opportunityenterprise1960 zone as elsewhere in the jurisdiction. Each county or municipal 1961 business tax receipt issued with the exemption authorized in 1962 this section shall be in the same general form as the other 1963 county or municipal business tax receipts and shall expire at 1964 the same time as those other receipts expire as fixed by law. 1965 Any receipt issued with the exemption authorized in this section 1966 is nontransferable. The exemption authorized in this section 1967 does not apply to any penalty authorized in s. 205.053. 1968 (3) Each tax collecting authority of a county or 1969 municipality which provides the exemption authorized in this 1970 section shall issue to each person who may be entitled to the 1971 exemption a receipt pursuant to the provisions contained in this 1972 section. Before a receipt with such exemption is issued to an 1973 applicant, the tax collecting authority must, in each case, be 1974 provided proof that the applicant is entitled to such exemption. 1975 Such proof shall be made by means of a statement filed under 1976 oath with the tax collecting authority, which statement 1977 indicates that the permanent business location or branch office 1978 of the applicant is located in an opportunityenterprisezone of 1979 a jurisdiction which has authorized the exemption permitted in 1980 this section. 1981 (4) Any receipt obtained with the exemption authorized in 1982 this subsection by the commission of fraud upon the issuing 1983 authority is void. Any person who has fraudulently obtained such 1984 exemption and thereafter engages, under color of the receipt, in 1985 any business, profession, or occupation requiring the business 1986 tax receipt is subject to prosecution for engaging in a 1987 business, profession, or occupation without having the required 1988 receipt under the laws of the state. 1989 (5)If an area nominated as an enterprise zone pursuant to1990s. 290.0055 has not yet been designated pursuant to s. 290.0065,1991 The governing body of a county or municipality may enact anthe1992 appropriate ordinance or resolution authorizing the exemption 1993 permitted in this section; however, such ordinance or resolution1994will not be effective until such area is designated pursuant to1995s. 290.0065. 1996(6)This section expires on the date specified in s.1997290.016 for the expiration of the Florida Enterprise Zone Act;1998and a receipt may not be issued with the exemption authorized in1999this section for any period beginning on or after that date.2000 Section 37. Subsection (6) of section 212.02, Florida 2001 Statutes, is amended to read: 2002 212.02 Definitions.—The following terms and phrases when 2003 used in this chapter have the meanings ascribed to them in this 2004 section, except where the context clearly indicates a different 2005 meaning: 2006 (6) “OpportunityEnterprisezone” means an area of the 2007 state as set forth in chapter 290designated pursuant to s.2008290.0065. This subsection expires on the date specified in s.2009290.016 for the expiration of the Florida Enterprise Zone Act. 2010 Section 38. Subsections (6) and (7) of section 220.02, 2011 Florida Statutes, are amended to read: 2012 220.02 Legislative intent.— 2013 (6)(a) It is the intent of the Legislature that the 2014 opportunityenterprisezone jobs credit provided by s. 220.181 2015 be applicable only to those businesses located in an opportunity 2016enterprisezone. It is further the intent of the Legislature to 2017 provide an incentive for the increased provision of employment 2018 opportunities leading to the improvement of the quality of life 2019 of those employed and the positive expansion of the economy of 2020 the state as well as the economy of present opportunity 2021enterprisezones. 2022 (b) Any person charged with any criminal offense arising 2023 from a civil disorder associated with an emergency, as defined 2024 in s. 220.03(1)(i), and found guilty, whether or not 2025 adjudication of guilt or imposition of sentence is suspended, 2026 deferred, or withheld, is not eligible to make application for, 2027 receive, or in any other manner enjoy the benefits or any form 2028 of assistance available under chapter 80-247, Laws of Florida. 2029(c)This subsection expires on the date specified in s.2030290.016 for the expiration of the Florida Enterprise Zone Act.2031 (7)(a) It is the intent of the Legislature that the 2032 opportunityenterprisezone property tax credit provided by s. 2033 220.182 be applicable only to those new or expanded businesses 2034 located in opportunityenterprisezones which make a positive 2035 expansionary contribution to the economy of this state and to 2036 the economy of their local communities in terms of new jobs for 2037 residents of opportunityenterprisezones and improvements to 2038 real and personal property located in opportunityenterprise2039 zones. 2040 (b) Any person charged with any criminal offense arising 2041 from a civil disorder associated with an emergency, as defined 2042 in s. 220.03(1)(i), and found guilty, whether or not 2043 adjudication of guilt or imposition of sentence is suspended, 2044 deferred, or withheld, is not eligible to make application for, 2045 receive, or in any other manner enjoy the benefits or any form 2046 of assistance available under chapter 80-248, Laws of Florida. 2047(c)This subsection expires on the date specified in s.2048290.016 for the expiration of the Florida Enterprise Zone Act.2049 Section 39. Paragraphs (a), (c), (i), (j), (k), (o), (p), 2050 (q), (t), (u), and (ee) of subsection (1) of section 220.03, 2051 Florida Statutes, are amended to read: 2052 220.03 Definitions.— 2053 (1) SPECIFIC TERMS.—When used in this code, and when not 2054 otherwise distinctly expressed or manifestly incompatible with 2055 the intent thereof, the following terms shall have the following 2056 meanings: 2057 (a) “Ad valorem taxes paid” means 96 percent of property 2058 taxes levied for operating purposes and does not include 2059 interest, penalties, or discounts foregone. In addition, the 2060 term “ad valorem taxes paid,” for purposes of the credit in s. 2061 220.182, means the ad valorem tax paid on new or additional real 2062 or personal property acquired to establish a new business or 2063 facilitate a business expansion, including pollution and waste 2064 control facilities, or any part thereof, and including one or 2065 more buildings or other structures, machinery, fixtures, and 2066 equipment.This paragraph expires on the date specified in s.2067290.016 for the expiration of the Florida Enterprise Zone Act.2068 (c) “Business” or “business firm” means any business entity 2069 authorized to do business in this state as defined in paragraph 2070 (e), and any bank or savings and loan association as defined in 2071 s. 220.62, subject to the tax imposed by the provisions of this 2072 chapter.This paragraph expires on the date specified in s.2073290.016 for the expiration of the Florida Enterprise Zone Act.2074 (i) “Emergency,” as used in s. 220.02 and in paragraph (u) 2075 of this subsection, means occurrence of widespread or severe 2076 damage, injury, or loss of life or property proclaimed pursuant 2077 to s. 14.022 or declared pursuant to s. 252.36.This paragraph2078expires on the date specified in s. 290.016 for the expiration2079of the Florida Enterprise Zone Act.2080 (j) “OpportunityEnterprisezone” means an area in the 2081 state as set forth in chapter 290designated pursuant to s.2082290.0065. This paragraph expires on the date specified in s.2083290.016 for the expiration of the Florida Enterprise Zone Act. 2084 (k) “Expansion of an existing business,” for the purposes 2085 of the opportunityenterprisezone property tax credit, means 2086 any business entity authorized to do business in this state as 2087 defined in paragraph (e), and any bank or savings and loan 2088 association as defined in s. 220.62, subject to the tax imposed 2089 by the provisions of this chapter, located in an opportunity 2090enterprisezone, which expands by or through additions to real 2091 and personal property and which establishes five or more new 2092 jobs to employ five or more additional full-time employees at 2093 such location.This paragraph expires on the date specified in2094s. 290.016 for the expiration of the Florida Enterprise Zone2095Act.2096 (o) “Local government” means any county or incorporated 2097 municipality in the state.This paragraph expires on the date2098specified in s. 290.016 for the expiration of the Florida2099Enterprise Zone Act.2100 (p) “New business,” for the purposes of the opportunity 2101enterprisezone property tax credit, means any business entity 2102 authorized to do business in this state as defined in paragraph 2103 (e), or any bank or savings and loan association as defined in 2104 s. 220.62, subject to the tax imposed by the provisions of this 2105 chapter, first beginning operations on a site located in an 2106 opportunityenterprisezone and clearly separate from any other 2107 commercial or industrial operations owned by the same entity, 2108 bank, or savings and loan association and which establishes five 2109 or more new jobs to employ five or more additional full-time 2110 employees at such location.This paragraph expires on the date2111specified in s. 290.016 for the expiration of the Florida2112Enterprise Zone Act.2113 (q) “New employee,” for the purposes of the enterprise zone 2114 jobs credit, means a person residing in an opportunity 2115enterprisezone or a participant in the welfare transition 2116 program who is employed at a business located in an enterprise 2117 zone who begins employment in the operations of the business 2118 after July 1, 2019July 1, 1995, and who has not been previously 2119 employed full time within the preceding 12 months by the 2120 business or a successor business claiming the credit pursuant to 2121 s. 220.181. A person shall be deemed to be employed by such a 2122 business if the person performs duties in connection with the 2123 operations of the business on a full-time basis, provided she or 2124 he is performing such duties for an average of at least 36 hours 2125 per week each month. The person must be performing such duties 2126 at a business site located in an opportunityenterprisezone. 2127This paragraph expires on the date specified in s. 290.016 for2128the expiration of the Florida Enterprise Zone Act.2129 (t) “Project” means any activity undertaken by an eligible 2130 sponsor, as defined in s. 220.183(2)(c), which is designed to 2131 construct, improve, or substantially rehabilitate housing that 2132 is affordable to low-income or very-low-income households as 2133 defined in s. 420.9071(19) and (28); designed to provide housing 2134 opportunities for persons with special needs as defined in s. 2135 420.0004; designed to provide commercial, industrial, or public 2136 resources and facilities; or designed to improve entrepreneurial 2137 and job-development opportunities for low-income persons. A 2138 project may be the investment necessary to increase access to 2139 high-speed broadband capability in a rural community that had an 2140 enterprise zone designated pursuant to chapter 290 as of May 1, 2141 2015, or is an opportunity zone as set forth in chapter 290, 2142 including projects that result in improvements to communications 2143 assets that are owned by a business. A project may include the 2144 provision of museum educational programs and materials that are 2145 directly related to any project approved between January 1, 2146 1996, and December 31, 1999, and located in an area that was in 2147 an enterprise zone designatedpursuant to s. 290.0065as of May 2148 1, 2015, or is an opportunity zone as set forth in chapter 290. 2149 This paragraph does not preclude projects that propose to 2150 construct or rehabilitate low-income or very-low-income housing 2151 on scattered sites or housing opportunities for persons with 2152 special needs as defined in s. 420.0004. With respect to 2153 housing, contributions may be used to pay the following eligible 2154 project-related activities: 2155 1. Project development, impact, and management fees for 2156 special needs, low-income, or very-low-income housing projects; 2157 2. Down payment and closing costs for eligible persons, as 2158 defined in s. 420.9071(19) and (28); 2159 3. Administrative costs, including housing counseling and 2160 marketing fees, not to exceed 10 percent of the community 2161 contribution, directly related to special needs, low-income, or 2162 very-low-income projects; and 2163 4. Removal of liens recorded against residential property 2164 by municipal, county, or special-district local governments when 2165 satisfaction of the lien is a necessary precedent to the 2166 transfer of the property to an eligible person, as defined in s. 2167 420.9071(19) and (28), for the purpose of promoting home 2168 ownership. Contributions for lien removal must be received from 2169 a nonrelated third party. 2170 (u) “Rebuilding of an existing business” means replacement 2171 or restoration of real or tangible property destroyed or damaged 2172 in an emergency, as defined in paragraph (i), after July 1, 2173 1995, in an enterprise zone or after July 1, 2019, in an 2174 opportunity zone, by a business entity authorized to do business 2175 in this state as defined in paragraph (e), or a bank or savings 2176 and loan association as defined in s. 220.62, subject to the tax 2177 imposed by the provisions of this chapter, located in the 2178 enterprise zone.This paragraph expires on the date specified in2179s. 290.016 for the expiration of the Florida Enterprise Zone2180Act.2181 (ee) “New job has been created” means that, on the date of 2182 approvalapplication, the total number of full-time jobs is 2183 greater than the total was 12 months prior to that date, as 2184 demonstrated to the department by a business located in the 2185 opportunityenterprisezone. 2186 Section 40. Paragraph (a) of subsection (1) of section 2187 220.13, Florida Statutes, is amended to read: 2188 220.13 “Adjusted federal income” defined.— 2189 (1) The term “adjusted federal income” means an amount 2190 equal to the taxpayer’s taxable income as defined in subsection 2191 (2), or such taxable income of more than one taxpayer as 2192 provided in s. 220.131, for the taxable year, adjusted as 2193 follows: 2194 (a) Additions.—There shall be added to such taxable income: 2195 1.a. The amount of any tax upon or measured by income, 2196 excluding taxes based on gross receipts or revenues, paid or 2197 accrued as a liability to the District of Columbia or any state 2198 of the United States which is deductible from gross income in 2199 the computation of taxable income for the taxable year. 2200 b. Notwithstanding sub-subparagraph a., if a credit taken 2201 under s. 220.1875 is added to taxable income in a previous 2202 taxable year under subparagraph 11. and is taken as a deduction 2203 for federal tax purposes in the current taxable year, the amount 2204 of the deduction allowed shall not be added to taxable income in 2205 the current year. The exception in this sub-subparagraph is 2206 intended to ensure that the credit under s. 220.1875 is added in 2207 the applicable taxable year and does not result in a duplicate 2208 addition in a subsequent year. 2209 2. The amount of interest which is excluded from taxable 2210 income under s. 103(a) of the Internal Revenue Code or any other 2211 federal law, less the associated expenses disallowed in the 2212 computation of taxable income under s. 265 of the Internal 2213 Revenue Code or any other law, excluding 60 percent of any 2214 amounts included in alternative minimum taxable income, as 2215 defined in s. 55(b)(2) of the Internal Revenue Code, if the 2216 taxpayer pays tax under s. 220.11(3). 2217 3. In the case of a regulated investment company or real 2218 estate investment trust, an amount equal to the excess of the 2219 net long-term capital gain for the taxable year over the amount 2220 of the capital gain dividends attributable to the taxable year. 2221 4. That portion of the wages or salaries paid or incurred 2222 for the taxable year which is equal to the amount of the credit 2223 allowable for the taxable year under s. 220.181.This2224subparagraph shall expire on the date specified in s. 290.0162225for the expiration of the Florida Enterprise Zone Act.2226 5. That portion of the ad valorem school taxes paid or 2227 incurred for the taxable year which is equal to the amount of 2228 the credit allowable for the taxable year under s. 220.182.This2229subparagraph shall expire on the date specified in s. 290.0162230for the expiration of the Florida Enterprise Zone Act.2231 6. The amount taken as a credit under s. 220.195 which is 2232 deductible from gross income in the computation of taxable 2233 income for the taxable year. 2234 7. That portion of assessments to fund a guaranty 2235 association incurred for the taxable year which is equal to the 2236 amount of the credit allowable for the taxable year. 2237 8. In the case of a nonprofit corporation which holds a 2238 pari-mutuel permit and which is exempt from federal income tax 2239 as a farmers’ cooperative, an amount equal to the excess of the 2240 gross income attributable to the pari-mutuel operations over the 2241 attributable expenses for the taxable year. 2242 9. The amount taken as a credit for the taxable year under 2243 s. 220.1895. 2244 10. Up to nine percent of the eligible basis of any 2245 designated project which is equal to the credit allowable for 2246 the taxable year under s. 220.185. 2247 11. The amount taken as a credit for the taxable year under 2248 s. 220.1875. The addition in this subparagraph is intended to 2249 ensure that the same amount is not allowed for the tax purposes 2250 of this state as both a deduction from income and a credit 2251 against the tax. This addition is not intended to result in 2252 adding the same expense back to income more than once. 2253 12. The amount taken as a credit for the taxable year under 2254 s. 220.192. 2255 13. The amount taken as a credit for the taxable year under 2256 s. 220.193. 2257 14. Any portion of a qualified investment, as defined in s. 2258 288.9913, which is claimed as a deduction by the taxpayer and 2259 taken as a credit against income tax pursuant to s. 288.9916. 2260 15. The costs to acquire a tax credit pursuant to s. 2261 288.1254(5) that are deducted from or otherwise reduce federal 2262 taxable income for the taxable year. 2263 16. The amount taken as a credit for the taxable year 2264 pursuant to s. 220.194. 2265 17. The amount taken as a credit for the taxable year under 2266 s. 220.196. The addition in this subparagraph is intended to 2267 ensure that the same amount is not allowed for the tax purposes 2268 of this state as both a deduction from income and a credit 2269 against the tax. The addition is not intended to result in 2270 adding the same expense back to income more than once. 2271 Section 41. Paragraph (a) of subsection (1) of section 2272 288.076, Florida Statutes, is amended to read: 2273 288.076 Return on investment reporting for economic 2274 development programs.— 2275 (1) As used in this section, the term: 2276 (a) “Jobs” has the same meaning as provided in s. 2277 288.106(2)288.106(2)(i). 2278 Section 42. Present paragraphs (g) through (l) of 2279 subsection (2) of section 288.106, Florida Statutes, are 2280 redesignated as paragraphs (f) through (k), respectively, 2281 present paragraph (f) is amended, and a new paragraph (l) is 2282 added to that subsection, to read: 2283 288.106 Tax refund program for qualified target industry 2284 businesses.— 2285 (2) DEFINITIONS.—As used in this section: 2286(f)“Enterprise zone” means an area designated as an2287enterprise zone pursuant to s. 290.0065.2288 (l) “Opportunity zone” means an area as set forth in 2289 chapter 290. 2290 Section 43. Subsection (7) of section 288.907, Florida 2291 Statutes, is amended to read: 2292 288.907 Annual incentives report.—By December 30 of each 2293 year, Enterprise Florida, Inc., in conjunction with the 2294 department, shall provide the Governor, the President of the 2295 Senate, and the Speaker of the House of Representatives a 2296 detailed incentives report quantifying the economic benefits for 2297 all of the economic development incentive programs marketed by 2298 Enterprise Florida, Inc. The annual incentives report must 2299 include: 2300 (7) The amount of tax refunds, tax credits, or other 2301 payments made to projects locating or expanding in state 2302 opportunityenterprisezones, rural communities, brownfield 2303 areas, or distressed urban communities. The report must include 2304 a separate analysis of the impact of such tax refunds on state 2305 opportunityenterprisezonesdesignated under s. 290.0065, rural 2306 communities, brownfield areas, and distressed urban communities. 2307 Section 44. Paragraph (e) of subsection (2), subsection 2308 (4), and paragraph (l) of subsection (5) of section 288.1089, 2309 Florida Statutes, are amended to read: 2310 288.1089 Innovation Incentive Program.— 2311 (2) As used in this section, the term: 2312 (e) “OpportunityEnterprisezone” means an area designated 2313 as an opportunityenterprisezone pursuant to chapter 290s.2314290.0065. 2315 (4) To qualify for review by the department, the applicant 2316 must, at a minimum, establish the following to the satisfaction 2317 of the department: 2318 (a) The jobs created by the project must pay an estimated 2319 annual average wage equaling at least 130 percent of the average 2320 private sector wage. The department may waive this average wage 2321 requirement at the request of Enterprise Florida, Inc., for a 2322 project located in a rural area, a brownfield area, or an 2323 opportunityenterprisezone, when the merits of the individual 2324 project or the specific circumstances in the community in 2325 relationship to the project warrant such action. A 2326 recommendation for waiver by Enterprise Florida, Inc., must 2327 include a specific justification for the waiver and be 2328 transmitted to the department in writing. If the department 2329 elects to waive the wage requirement, the waiver must be stated 2330 in writing and the reasons for granting the waiver must be 2331 explained. 2332 (b) A research and development project must: 2333 1. Serve as a catalyst for an emerging or evolving 2334 technology cluster. 2335 2. Demonstrate a plan for significant higher education 2336 collaboration. 2337 3. Provide the state, at a minimum, a cumulative break-even 2338 economic benefit within a 20-year period. 2339 4. Be provided with a one-to-one match from the local 2340 community. The match requirement may be reduced or waived in 2341 rural areas of opportunity or reduced in rural areas, brownfield 2342 areas, and opportunityenterprisezones. 2343 (c) An innovation business project in this state, other 2344 than a research and development project, must: 2345 1.a. Result in the creation of at least 1,000 direct, new 2346 jobs at the business; or 2347 b. Result in the creation of at least 500 direct, new jobs 2348 if the project is located in a rural area, a brownfield area, or 2349 an opportunityenterprisezone. 2350 2. Have an activity or product that is within an industry 2351 that is designated as a target industry business under s. 2352 288.106 or a designated sector under s. 288.108. 2353 3.a. Have a cumulative investment of at least $500 million 2354 within a 5-year period; or 2355 b. Have a cumulative investment that exceeds $250 million 2356 within a 10-year period if the project is located in a rural 2357 area, brownfield area, or an opportunityenterprisezone. 2358 4. Be provided with a one-to-one match from the local 2359 community. The match requirement may be reduced or waived in 2360 rural areas of opportunity or reduced in rural areas, brownfield 2361 areas, and opportunityenterprisezones. 2362 (d) For an alternative and renewable energy project in this 2363 state, the project must: 2364 1. Demonstrate a plan for significant collaboration with an 2365 institution of higher education; 2366 2. Provide the state, at a minimum, a cumulative break-even 2367 economic benefit within a 20-year period; 2368 3. Include matching funds provided by the applicant or 2369 other available sources. The match requirement may be reduced or 2370 waived in rural areas of opportunity or reduced in rural areas, 2371 brownfield areas, and opportunityenterprisezones; 2372 4. Be located in this state; and 2373 5. Provide at least 35 direct, new jobs that pay an 2374 estimated annual average wage that equals at least 130 percent 2375 of the average private sector wage. 2376 (5) The department shall review proposals pursuant to s. 2377 288.061 for all three categories of innovation incentive awards. 2378 Before making a recommendation to the executive director, the 2379 department shall solicit comments and recommendations from the 2380 Department of Agriculture and Consumer Services. For each 2381 project, the evaluation and recommendation to the department 2382 must include, but need not be limited to: 2383 (l) Additional evaluative criteria for a research and 2384 development facility project, including: 2385 1. A description of the extent to which the project has the 2386 potential to serve as catalyst for an emerging or evolving 2387 cluster. 2388 2. A description of the extent to which the project has or 2389 could have a long-term collaborative research and development 2390 relationship with one or more universities or community colleges 2391 in this state. 2392 3. A description of the existing or projected impact of the 2393 project on established clusters or targeted industry sectors. 2394 4. A description of the project’s contribution to the 2395 diversity and resiliency of the innovation economy of this 2396 state. 2397 5. A description of the project’s impact on special needs 2398 communities, including, but not limited to, rural areas, 2399 distressed urban areas, and opportunityenterprisezones. 2400 Section 45. Paragraph (c) of subsection (5) of section 2401 288.1175, Florida Statutes, is amended to read: 2402 288.1175 Agriculture education and promotion facility.— 2403 (5) The Department of Agriculture and Consumer Services 2404 shall competitively evaluate applications for funding of an 2405 agriculture education and promotion facility. If the number of 2406 applicants exceeds three, the Department of Agriculture and 2407 Consumer Services shall rank the applications based upon 2408 criteria developed by the Department of Agriculture and Consumer 2409 Services, with priority given in descending order to the 2410 following items: 2411 (c) The location of the facility in a brownfield site as 2412 defined in s. 376.79(4), a rural enterprise zone as defined in 2413 s. 290.004, Florida Statutes 2018, an opportunity zone as 2414 defined in chapter 290, an agriculturally depressed area as 2415 defined in s. 570.74, or a county that has lost its agricultural 2416 land to environmental restoration projects. 2417 Section 46. Section 290.00710, Florida Statutes, is amended 2418 to read: 2419 290.00710 Enterprise zone designation for the City of 2420 Lakeland.—The City of Lakeland may apply to the department for 2421 designation of one enterprise zone for an area within the City 2422 of Lakeland, which zone shall encompass an area up to 10 square 2423 miles. Notwithstanding former s. 290.0065, limiting the total 2424 number of enterprise zones designated and the number of 2425 enterprise zones within a population category, the department 2426 may designate one enterprise zone under this section. The 2427 department shall establish the initial effective date of the 2428 enterprise zone designated pursuant to this section. 2429 Section 47. Section 290.0072, Florida Statutes, is amended 2430 to read: 2431 290.0072 Enterprise zone designation for the City of Winter 2432 Haven.—The City of Winter Haven may apply to the department for 2433 designation of one enterprise zone for an area within the City 2434 of Winter Haven, which zone shall encompass an area up to 5 2435 square miles. Notwithstanding former s. 290.0065 limiting the 2436 total number of enterprise zones designated and the number of 2437 enterprise zones within a population category, the department 2438 may designate one enterprise zone under this section. The 2439 department shall establish the initial effective date of the 2440 enterprise zone designated pursuant to this section. 2441 Section 48. Section 290.00725, Florida Statutes, is amended 2442 to read: 2443 290.00725 Enterprise zone designation for the City of 2444 Ocala.—The City of Ocala may apply to the department for 2445 designation of one enterprise zone for an area within the 2446 western portion of the city, which zone shall encompass an area 2447 up to 5 square miles. Notwithstanding former s. 290.0065 2448 limiting the total number of enterprise zones designated and the 2449 number of enterprise zones within a population category, the 2450 department may designate one enterprise zone under this section. 2451 The department shall establish the initial effective date of the 2452 enterprise zone designated under this section. 2453 Section 49. Section 290.00726, Florida Statutes, is amended 2454 to read: 2455 290.00726 Enterprise zone designation for Martin County. 2456 Martin County may apply to the department for designation of one 2457 enterprise zone for an area within Martin County, which zone 2458 shall encompass an area of up to 10 square miles consisting of 2459 land within the primary urban services boundary and focusing on 2460 Indiantown, but excluding property owned by Florida Power and 2461 Light to the west, two areas to the north designated as estate 2462 residential, and the county-owned Timer Powers Recreational 2463 Area. Within the designated enterprise zone, Martin County shall 2464 exempt residential condominiums from benefiting from state 2465 enterprise zone incentives, unless prohibited by law. 2466 Notwithstanding former s. 290.0065 limiting the total number of 2467 enterprise zones designated and the number of enterprise zones 2468 within a population category, the department may designate one 2469 enterprise zone under this section. The department shall 2470 establish the initial effective date of the enterprise zone 2471 designated under this section. 2472 Section 50. Section 290.00727, Florida Statutes, is amended 2473 to read: 2474 290.00727 Enterprise zone designation for the City of Palm 2475 Bay.—The City of Palm Bay may apply to the department for 2476 designation of one enterprise zone for an area within the 2477 northeast portion of the city, which zone shall encompass an 2478 area of up to 5 square miles. Notwithstanding former s. 290.0065 2479 limiting the total number of enterprise zones designated and the 2480 number of enterprise zones within a population category, the 2481 department may designate one enterprise zone under this section. 2482 The department shall establish the initial effective date of the 2483 enterprise zone designated under this section. 2484 Section 51. Section 290.00728, Florida Statutes, is amended 2485 to read: 2486 290.00728 Enterprise zone designation for Lake County.—Lake 2487 County may apply to the department for designation of one 2488 enterprise zone, which zone shall encompass an area of up to 10 2489 square miles within Lake County. Notwithstanding former s. 2490 290.0065 limiting the total number of enterprise zones 2491 designated and the number of enterprise zones within a 2492 population category, the department may designate one enterprise 2493 zone under this section. The department shall establish the 2494 initial effective date of the enterprise zone designated under 2495 this section. 2496 Section 52. Section 290.00729, Florida Statutes, is amended 2497 to read: 2498 290.00729 Enterprise zone designation for Charlotte 2499 County.—Charlotte County may apply to the Department of Economic 2500 Opportunity for designation of one enterprise zone encompassing 2501 an area not to exceed 20 square miles within Charlotte County. 2502 Notwithstanding former s. 290.0065 limiting the total number of 2503 enterprise zones designated and the number of enterprise zones 2504 within a population category, the department may designate one 2505 enterprise zone under this section. The department shall 2506 establish the initial effective date of the enterprise zone 2507 designated under this section. 2508 Section 53. Section 290.0073, Florida Statutes, is amended 2509 to read: 2510 290.0073 Enterprise zone designation for Indian River 2511 County, the City of Vero Beach, and the City of Sebastian. 2512 Indian River County, the City of Vero Beach, and the City of 2513 Sebastian may jointly apply to the department for designation of 2514 one enterprise zone encompassing an area not to exceed 10 square 2515 miles. Notwithstanding formerthe provisions ofs. 290.0065 2516 limiting the total number of enterprise zones designated and the 2517 number of enterprise zones within a population category, the 2518 department may designate one enterprise zone under this section. 2519 The department shall establish the initial effective date of the 2520 enterprise zone designated pursuant to this section. 2521 Section 54. Section 290.00731, Florida Statutes, is amended 2522 to read: 2523 290.00731 Enterprise zone designation for Citrus County. 2524 Citrus County may apply to the department for designation of one 2525 enterprise zone for an area within Citrus County. 2526 Notwithstanding former s. 290.0065 limiting the total number of 2527 enterprise zones designated and the number of enterprise zones 2528 within a population category, the department may designate one 2529 enterprise zone under this section. The department shall 2530 establish the initial effective date of the enterprise zone 2531 designated under this section. 2532 Section 55. Section 290.0074, Florida Statutes, is amended 2533 to read: 2534 290.0074 Enterprise zone designation for Sumter County. 2535 Sumter County may apply to the department for designation of one 2536 enterprise zone encompassing an area not to exceed 10 square 2537 miles. Notwithstanding formerthe provisions ofs. 290.0065 2538 limiting the total number of enterprise zones designated and the 2539 number of enterprise zones within a population category, the 2540 department may designate one enterprise zone under this section. 2541 The department shall establish the initial effective date of the 2542 enterprise zone designated pursuant to this section. 2543 Section 56. Section 290.0077, Florida Statutes, is amended 2544 to read: 2545 290.0077 Enterprise zone designation for Orange County and 2546 the municipality of Apopka.—Orange County and the municipality 2547 of Apopka may jointly apply to the department for designation of 2548 one enterprise zone. Notwithstanding formerthe provisions ofs. 2549 290.0065 limiting the total number of enterprise zones 2550 designated and the number of enterprise zones within a 2551 population category, the department may designate one enterprise 2552 zone under this section. The department shall establish the 2553 initial effective date of the enterprise zone designated 2554 pursuant to this section. 2555 Section 57. Section 290.06561, Florida Statutes, is 2556 repealed. 2557 Section 58. Subsection (2) of section 339.2821, Florida 2558 Statutes, is amended to read: 2559 339.2821 Economic development transportation projects.— 2560 (2) The department, in consultation with the Department of 2561 Economic Opportunity, shall review each transportation project 2562 for approval and funding. In the review, the department must 2563 consider: 2564 (a) The cost per job created or retained considering the 2565 amount of transportation funds requested; 2566 (b) The average hourly rate of wages for jobs created; 2567 (c) The reliance on any program as an inducement for 2568 determining the transportation project’s location; 2569 (d) The amount of capital investment to be made by a 2570 business; 2571 (e) The demonstrated local commitment; 2572 (f) The location of the transportation project in an 2573 opportunityenterprisezone as set forth in chapter 290 2574designated in s. 290.0055; 2575 (g) The location of the transportation project in a 2576 spaceport territory as defined in s. 331.304; 2577 (h) The unemployment rate of the surrounding area; and 2578 (i) The poverty rate of the community. 2579 2580 The department may contact any agency it deems appropriate for 2581 additional information regarding the approval of a 2582 transportation project. A transportation project must be 2583 approved by the department to be eligible for funding. 2584 Section 59. Paragraph (b) of subsection (5) of section 2585 339.63, Florida Statutes, is amended to read: 2586 339.63 System facilities designated; additions and 2587 deletions.— 2588 (5) 2589 (b) A facility designated part of the Strategic Intermodal 2590 System pursuant to paragraph (a) that is within the jurisdiction 2591 of a local government that maintains a transportation 2592 concurrency system shall receive a waiver of transportation 2593 concurrency requirements applicable to Strategic Intermodal 2594 System facilities in order to accommodate any development at the 2595 facility which occurs pursuant to a building permit issued on or 2596 before December 31, 2017, but only if such facility is located: 2597 1. Within an area designated pursuant to s. 288.0656(7) as 2598 a rural area of opportunity; 2599 2. Within an opportunitya rural enterprisezone as defined 2600 in chapter 290s. 290.004(5); or 2601 3. Within 15 miles of the boundary of a rural area of 2602 opportunity or an opportunitya rural enterprisezone. 2603 Section 60. Paragraph (d) of subsection (2) of section 2604 624.5105, Florida Statutes, is amended to read: 2605 624.5105 Community contribution tax credit; authorization; 2606 limitations; eligibility and application requirements; 2607 administration; definitions; expiration.— 2608 (2) ELIGIBILITY REQUIREMENTS.— 2609 (d) The project shall be located in an area that was 2610 designated as an enterprise zone pursuant to chapter 290 between 2611as ofMay 1, 2015, and July 1, 2015; an opportunity zone after 2612 July 1, 2019; or a Front Porch Florida Community. Any project 2613 designed to provide housing opportunities for persons with 2614 special needs as defined in s. 420.0004 or to construct or 2615 rehabilitate housing for low-income or very-low-income 2616 households as defined in s. 420.9071(19) and (28) is exempt from 2617 the area requirement of this paragraph. 2618 Section 61. Section 196.1996, Florida Statutes, is 2619 reenacted to read: 2620 196.1996 Economic development ad valorem tax exemption; 2621 effect of ch. 94-136.—Nothing contained in chapter 94-136, Laws 2622 of Florida, shall be deemed to require any board of county 2623 commissioners or a governing body of any municipality to reenact 2624 any resolution or ordinance to authorize the board of county 2625 commissioners or the governing body to grant economic 2626 development ad valorem tax exemptions in an enterprise zone that 2627 was in effect on December 31, 1994. Economic development ad 2628 valorem tax exemptions may be granted pursuant to such 2629 resolution or ordinance which was previously approved and a 2630 referendum, beginning July 1, 1995. 2631 Section 62. Enterprise zone boundaries identified in s. 2632 290.00710, s. 290.0072, s. 290.00725, s. 290.00726, s. 2633 290.00727, s. 290.00728, s. 290.00729, s. 290.0073, s. 2634 290.00731, s. 290.0074, or s. 290.0077, Florida Statutes, which 2635 were in existence before December 31, 2015, are preserved for 2636 the purpose of allowing local governments to administer local 2637 incentive programs within these boundaries through December 31, 2638 2020, except for eligible contiguous multi-phase projects in 2639 which at least one certificate of use or occupancy has been 2640 issued before December 31, 2020, and which project will then 2641 vest the remaining project phases until completion, but no later 2642 than December 31, 2025. 2643 Section 63. The Division of Law Revision is directed to 2644 prepare a reviser’s bill for the 2020 Regular Session to 2645 substitute the term “opportunity zone” for “enterprise zone,” 2646 substitute the term “opportunity zones” for “enterprise zones,” 2647 and substitute the term “Florida Opportunity Zone Act” for 2648 “Florida Enterprise Zone Act” wherever those terms appear in the 2649 Florida Statutes, except where such terms appear in this act. 2650 Section 64. This act shall take effect July 1, 2019.