Bill Text: FL S1408 | 2019 | Regular Session | Introduced


Bill Title: Opportunity Zones

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-05 - Introduced [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 Opportunity Enterprise Zone Act; popular
   85  name.—Sections 290.001-290.014 290.001-290.016 may be cited as
   86  the “Florida Opportunity Enterprise Zone 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. 290.001-290.014 ss. 290.001-290.016 is 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 opportunity enterprise
  143  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
  150  Enterprise Zone Act.—As used in ss. 290.001-290.014 290.001
  151  290.016:
  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 that
  169  is nominated by a county having a population of 75,000 or fewer,
  170  or a county having a population of 100,000 or fewer which is
  171  contiguous to a county having a population of 75,000 or fewer,
  172  or by a municipality in such a county, or by such a county and
  173  one or more municipalities. An enterprise zone designated in
  174  accordance with s. 290.0065(5)(b) is considered to be a rural
  175  enterprise 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         290.00552Approval 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 Opportunity Enterprise zone development agency.—
  261         (1) For each opportunity zone, Upon adoption of the
  262  resolution 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 “opportunity enterprise zone development agency.”
  265  For a zone that encompasses an area nominated by a 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 opportunity enterprise
  269  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 opportunity enterprise zone 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 concurred in the enterprise
  275  zone development plan prepared pursuant to s. 290.0057.
  276         (2) When the governing body creates an opportunity
  277  enterprise zone 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 zone nominated area;
  284  the residents residing within the opportunity zone nominated
  285  area; nonprofit community-based organizations operating within
  286  the opportunity zone nominated 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  zone nominated area shall 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 opportunity enterprise zone
  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
  332  enterprise zone 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 opportunity enterprise zone 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 opportunity enterprise zone
  360  incentives to residents and businesses within the opportunity
  361  enterprise zone.
  362         (f) To recommend boundary changes, as appropriate, in the
  363  opportunity enterprise zone 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 opportunity enterprise zone 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
  376  enterprise zone development agency acting as the managing agent
  377  of the opportunity enterprise zone development agency, or,
  378  contingent upon approval by such governing body, such powers and
  379  responsibilities shall be performed by the opportunity
  380  enterprise zone development agency:
  381         (a) To review, process, and certify applications for state
  382  opportunity enterprise zone 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 opportunity enterprise zone.
  386         (c) To promote the development of the opportunity
  387  enterprise zone, including preparing, purchasing, and
  388  distributing by mail or other means of advertising, literature
  389  and other material concerning the opportunity enterprise zone
  390  and opportunity enterprise zone 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 opportunity enterprise zone
  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
  421  enterprise zone. In making such investments, the agency shall
  422  first attempt to invest in existing community investment
  423  corporations providing services in the opportunity enterprise
  424  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 opportunity enterprise zone.
  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
  448  enterprise zone 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 the
  453  governing body is not designated a state enterprise zone, the
  454  governing body may dissolve the agency after receiving
  455  notification from the department that the area was not
  456  designated 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
  466  enterprise zone designation.—
  467         (1) The department may revoke the state incentives
  468  designation of an opportunity enterprise zone 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 bodies pursuant 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 opportunity enterprise
  480  zone designation.
  481         (3) Any action taken to rescind approval designation is
  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
  494  enterprise zones.—The following incentives are provided by the
  495  state to encourage the revitalization of opportunity enterprise
  496  zones:
  497         (1) The opportunity enterprise zone jobs credit provided in
  498  s. 220.181.
  499         (2) The opportunity enterprise zone 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 opportunity enterprise
  505  zones provided in s. 212.08(5)(g).
  506         (5) The sales tax exemption for business equipment used in
  507  an opportunity enterprise zone provided in s. 212.08(5)(h).
  508         (6) The sales tax exemption for electrical energy used in
  509  an opportunity enterprise zone provided in s. 212.08(15).
  510         (7) The opportunity enterprise zone 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 opportunity enterprise zone designated pursuant to
  517  s. 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
  528  Any enterprise zone having an effective date on or before
  529  January 1, 2005, shall continue to exist until December 31,
  530  2005, and shall cease to exist on that date. any enterprise zone
  531  designated or redesignated between on or after January 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 zones must be designated or redesignated in
  539  accordance 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  opportunity approved enterprise zone after 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  opportunity enterprise zones designated pursuant to s. 290.0065.
  555         (b) Each local government possessing an opportunity
  556  approved enterprise zone 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 opportunity enterprise
  561  zones designated 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 include recommendations made by
  564  the United States Department of Housing and Urban Development,
  565  in its “1987 Guide for Local Government and Developers,”
  566  concerning 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 may shall not 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 opportunity enterprise zones.—
  592         (1) By October 1 of each year, the Department of Revenue
  593  shall submit a an annual report 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
  599  enterprise zone development agencies pursuant to s. 290.0056. In
  600  addition, the report shall include an analysis of the activities
  601  and accomplishments of each opportunity enterprise zone.
  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
  621  as 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 distress as determined pursuant to s.
  651  290.0058 in 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 opportunity enterprise zone.—
  671         1. Building materials used in the rehabilitation of real
  672  property located in an opportunity enterprise zone 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  opportunity enterprise zone. 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 opportunity enterprise zone
  683  development agency having jurisdiction over the opportunity
  684  enterprise zone 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
  719  pursuant to s. 290.0065 to the opportunity enterprise zone 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 opportunity enterprise zone, the identifying
  729  number assigned by the department pursuant to s. 290.0065 to the
  730  opportunity enterprise zone 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 opportunity enterprise zone 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 opportunity enterprise zone, 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 opportunity enterprise zone, 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).
  806         9.This paragraph expires on the date specified in s.
  807  290.016 for the expiration of the Florida Enterprise Zone Act.
  808         (h) Business property used in an opportunity enterprise
  809  zone.—
  810         1. Business property purchased for use by businesses
  811  located in an opportunity enterprise zone which is subsequently
  812  used in an opportunity enterprise zone 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 opportunity enterprise zone
  820  development agency having jurisdiction over the opportunity
  821  enterprise zone 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
  826  pursuant to s. 290.0065 to the opportunity enterprise zone 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 opportunity enterprise zone, the identifying
  841  number assigned by the department pursuant to s. 290.0065 to the
  842  opportunity enterprise zone in which the employee resides.
  843         3. Within 10 working days after receipt of an application,
  844  the governing body or opportunity enterprise zone 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 opportunity enterprise zone, 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 opportunity enterprise zone, 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 opportunity enterprise zone 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.
  918         10.This paragraph expires on the date specified in s.
  919  290.016 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 opportunity enterprise zone 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 OPPORTUNITY ENTERPRISE
 1158  ZONE.—
 1159         (a) Beginning July 1, 1995, charges for electrical energy
 1160  used by a qualified business at a fixed location in an
 1161  opportunity enterprise 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  opportunity enterprise 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  opportunity enterprise 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 opportunity enterprise zone development
 1180  agency having jurisdiction over the opportunity enterprise zone
 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
 1187  pursuant to s. 290.0065 to the opportunity enterprise zone 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 opportunity enterprise zone, the identifying
 1198  number assigned by the department pursuant to s. 290.0065 to the
 1199  opportunity enterprise zone 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 opportunity enterprise zone 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 opportunity enterprise zone,
 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.
 1247  290.016 for the expiration of the Florida Enterprise Zone Act,
 1248  except that:
 1249         1.Paragraph (d) shall not expire; and
 1250         2.Any qualified business which has been granted an
 1251  exemption under this subsection prior to that date shall be
 1252  allowed the full benefit of this exemption as if this subsection
 1253  had 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
 1257  enterprise zone 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  opportunity enterprise zone. 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
 1271  1995.
 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  opportunity enterprise zone or a participant in the welfare
 1278  transition program who begins employment with an eligible
 1279  business after July 1, 2019 1995, 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
 1300  enterprise zone.
 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 opportunity enterprise zone.
 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 is
 1315  located within a rural enterprise zone pursuant to s. 290.004,
 1316  in which case the credit shall be 30 percent of the actual
 1317  monthly wages paid. If no less than 20 percent of the employees
 1318  of the business are residents of an opportunity enterprise zone,
 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 rural
 1323  enterprise zone, in which case the credit shall be 45 percent of
 1324  the 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
 1342  enterprise zone development agency having jurisdiction over the
 1343  opportunity enterprise zone 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 department pursuant to s.
 1348  290.0065 to the opportunity enterprise zone in which the
 1349  employee resides if the new employee is a person residing in an
 1350  opportunity enterprise zone, 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 opportunity enterprise zone, the identifying
 1355  number assigned by the department pursuant to s. 290.0065 to the
 1356  opportunity enterprise zone 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
 1365  pursuant to s. 290.0065 to the opportunity enterprise zone 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 opportunity enterprise zone 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 opportunity enterprise zone, 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, 2019 1995.
 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 on
 1427  the date specified in s. 290.016 for the expiration of the
 1428  Florida Enterprise Zone Act.
 1429         Section 22. Section 220.181, Florida Statutes, is amended
 1430  to read:
 1431         220.181 Opportunity Enterprise zone 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  opportunity enterprise zone 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), unless
 1440  the business is located in a rural enterprise zone, pursuant to
 1441  s. 290.004, in which case the credit shall be 30 percent of the
 1442  actual monthly wages paid. If no less than 20 percent of the
 1443  employees of the business are residents of an opportunity
 1444  enterprise zone, 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 rural
 1448  enterprise zone, in which case the credit shall be 45 percent of
 1449  the actual monthly wages paid, for a period of up to 24
 1450  consecutive 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 opportunity enterprise zone jobs
 1473  credit, a business must file under oath with the governing body
 1474  or opportunity enterprise zone development agency having
 1475  jurisdiction over the opportunity enterprise zone 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  department pursuant to s. 290.0065 to the opportunity enterprise
 1481  zone in which the new employee resides if the new employee is a
 1482  person residing in an opportunity enterprise zone, 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 opportunity enterprise zone, the identifying
 1488  number assigned by the department pursuant to s. 290.0065 to the
 1489  opportunity enterprise zone in which the employee resides.
 1490         (c) The name and address of the business.
 1491         (d) The identifying number assigned by the department
 1492  pursuant to s. 290.0065 to the opportunity enterprise zone 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 opportunity enterprise zone 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 opportunity enterprise zone, 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, 2019 1995. 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 subsection
 1561  (8), expires on the date specified in s. 290.016 for the
 1562  expiration of the Florida Enterprise Zone Act, and a business
 1563  may not begin claiming the enterprise zone jobs credit after
 1564  that date; however, the expiration of this section does not
 1565  affect the operation of any credit for which a business has
 1566  qualified under this section before that date, or any
 1567  carryforward of unused credit amounts as provided in paragraph
 1568  (1)(c).
 1569         Section 23. Section 220.182, Florida Statutes, is amended
 1570  to read:
 1571         220.182 Opportunity Enterprise zone 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 opportunity enterprise zone,
 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
 1602  enterprise zone 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 opportunity enterprise zone.
 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 opportunity enterprise zone
 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 opportunity enterprise zone 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 opportunity enterprise zone 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 opportunity enterprise zone
 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 opportunity enterprise zone property
 1671  tax credit, a new, expanded, or rebuilt business must file under
 1672  oath with the governing body or opportunity enterprise zone
 1673  development agency having jurisdiction over the opportunity
 1674  enterprise zone 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 opportunity enterprise
 1678  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 opportunity enterprise zone, 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 opportunity enterprise zone
 1693  property tax credit, a business shall include the identifying
 1694  number assigned by the department under chapter 290 pursuant to
 1695  s. 290.0065 to the opportunity enterprise zone in which the
 1696  business is located.
 1697         (13) When filing for an opportunity enterprise zone
 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.
 1701  290.016 for the expiration of the Florida Enterprise Zone Act,
 1702  and a business may not begin claiming the enterprise zone
 1703  property tax credit after that date; however, the expiration of
 1704  this section does not affect the operation of any credit for
 1705  which a business has qualified under this section before that
 1706  date, or any carryforward of unused credit amounts as provided
 1707  in 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 opportunity enterprise zone designated pursuant to s.
 1717  290.0065.
 1718         Section 25. Subsection (8) of section 163.503, Florida
 1719  Statutes, is amended to read:
 1720         163.503 Definitions.—
 1721         (8) “Opportunity Enterprise zone” means an area identified
 1722  in chapter 290 designated 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 has nominated an area
 1727  as an opportunity enterprise zone as set forth in chapter 290
 1728  pursuant to s. 290.0055 which has been so designated pursuant to
 1729  s. 290.0065 is directed to give consideration to the creation of
 1730  a neighborhood improvement district within the zone said 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 zone
 1744  pursuant to s. 290.0055 has not yet been designated pursuant to
 1745  s. 290.0065, a municipality may enact an ordinance for such
 1746  exemption; however, the ordinance shall not be effective until
 1747  such area is designated pursuant to s. 290.0065.
 1748         (c)This subsection expires on the date specified in s.
 1749  290.016 for the expiration of the Florida Enterprise Zone Act,
 1750  except that any qualified business that has satisfied the
 1751  requirements of this subsection before that date shall be
 1752  allowed the full benefit of the exemption allowed under this
 1753  subsection 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 opportunity enterprise zone under chapter 290
 1765  pursuant 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  opportunity enterprise zone 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)
 1782  193.085(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.
 1788  290.016 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 opportunity enterprise zone 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.
 1806  290.016 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 opportunity enterprise zone 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.
 1824  290.016 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 in
 1833  s. 290.016 for the expiration of the Florida Enterprise Zone
 1834  Act.
 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) “Opportunity Enterprise zone” means an area designated
 1850  as an opportunity enterprise zone pursuant to chapter 290 s.
 1851  290.0065. This subsection expires on the date specified in s.
 1852  290.016 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  opportunity enterprise zone or a brownfield area, as defined in
 1864  s. 376.79(5). If an area nominated to be an enterprise zone
 1865  pursuant to s. 290.0055 has not yet been designated pursuant to
 1866  s. 290.0065, The board of county commissioners or the governing
 1867  authority of the municipality may call such referendum prior to
 1868  such designation; however, the authority to grant economic
 1869  development ad valorem tax exemptions does not apply until such
 1870  area 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
 1879  enterprise zone 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) “Opportunity Enterprise zone” means an area designated
 1940  as an opportunity enterprise zone pursuant to chapter 290 s.
 1941  290.0065. This subsection expires on the date specified in s.
 1942  290.016 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 opportunity enterprise zone.—
 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  opportunity enterprise zone.
 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 opportunity enterprise
 1960  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 opportunity enterprise zone 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 to
 1990  s. 290.0055 has not yet been designated pursuant to s. 290.0065,
 1991  The governing body of a county or municipality may enact an the
 1992  appropriate ordinance or resolution authorizing the exemption
 1993  permitted in this section; however, such ordinance or resolution
 1994  will not be effective until such area is designated pursuant to
 1995  s. 290.0065.
 1996         (6)This section expires on the date specified in s.
 1997  290.016 for the expiration of the Florida Enterprise Zone Act;
 1998  and a receipt may not be issued with the exemption authorized in
 1999  this 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) “Opportunity Enterprise zone” means an area of the
 2007  state as set forth in chapter 290 designated pursuant to s.
 2008  290.0065. This subsection expires on the date specified in s.
 2009  290.016 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  opportunity enterprise zone jobs credit provided by s. 220.181
 2015  be applicable only to those businesses located in an opportunity
 2016  enterprise zone. 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
 2021  enterprise zones.
 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.
 2030  290.016 for the expiration of the Florida Enterprise Zone Act.
 2031         (7)(a) It is the intent of the Legislature that the
 2032  opportunity enterprise zone property tax credit provided by s.
 2033  220.182 be applicable only to those new or expanded businesses
 2034  located in opportunity enterprise zones 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 opportunity enterprise zones and improvements to
 2038  real and personal property located in opportunity enterprise
 2039  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.
 2048  290.016 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.
 2067  290.016 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.
 2073  290.016 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 paragraph
 2078  expires on the date specified in s. 290.016 for the expiration
 2079  of the Florida Enterprise Zone Act.
 2080         (j) “Opportunity Enterprise zone” means an area in the
 2081  state as set forth in chapter 290 designated pursuant to s.
 2082  290.0065. This paragraph expires on the date specified in s.
 2083  290.016 for the expiration of the Florida Enterprise Zone Act.
 2084         (k) “Expansion of an existing business,” for the purposes
 2085  of the opportunity enterprise zone 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
 2090  enterprise zone, 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 in
 2094  s. 290.016 for the expiration of the Florida Enterprise Zone
 2095  Act.
 2096         (o) “Local government” means any county or incorporated
 2097  municipality in the state. This paragraph expires on the date
 2098  specified in s. 290.016 for the expiration of the Florida
 2099  Enterprise Zone Act.
 2100         (p) “New business,” for the purposes of the opportunity
 2101  enterprise zone 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  opportunity enterprise zone 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 date
 2111  specified in s. 290.016 for the expiration of the Florida
 2112  Enterprise Zone Act.
 2113         (q) “New employee,” for the purposes of the enterprise zone
 2114  jobs credit, means a person residing in an opportunity
 2115  enterprise zone 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, 2019 July 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 opportunity enterprise zone.
 2127  This paragraph expires on the date specified in s. 290.016 for
 2128  the 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 designated pursuant to s. 290.0065 as 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 in
 2179  s. 290.016 for the expiration of the Florida Enterprise Zone
 2180  Act.
 2181         (ee) “New job has been created” means that, on the date of
 2182  approval application, 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  opportunity enterprise zone.
 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. This
 2224  subparagraph shall expire on the date specified in s. 290.016
 2225  for 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. This
 2229  subparagraph shall expire on the date specified in s. 290.016
 2230  for 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 an
 2287  enterprise 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  opportunity enterprise zones, 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  opportunity enterprise zones designated 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) “Opportunity Enterprise zone” means an area designated
 2313  as an opportunity enterprise zone pursuant to chapter 290 s.
 2314  290.0065.
 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  opportunity enterprise zone, 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 opportunity enterprise zones.
 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 opportunity enterprise zone.
 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 opportunity enterprise zone.
 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 opportunity enterprise zones.
 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 opportunity enterprise zones;
 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 opportunity enterprise zones.
 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 former the provisions of s. 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 former the provisions of s. 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 former the provisions of s.
 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  opportunity enterprise zone as set forth in chapter 290
 2574  designated 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 opportunity a rural enterprise zone as defined
 2600  in chapter 290 s. 290.004(5); or
 2601         3. Within 15 miles of the boundary of a rural area of
 2602  opportunity or an opportunity a rural enterprise zone.
 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
 2611  as of May 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.

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