Bill Text: FL S1612 | 2020 | Regular Session | Introduced
Bill Title: Opportunity Zones
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2020-03-14 - Died in Commerce and Tourism [S1612 Detail]
Download: Florida-2020-S1612-Introduced.html
Florida Senate - 2020 SB 1612 By Senator Powell 30-01847-20 20201612__ 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; reviving, 16 readopting, and amending s. 290.0056, F.S.; requiring 17 a county or municipality to create an opportunity zone 18 development agency; specifying procedures for 19 appointing a board of commissioners; specifying how 20 board business is to be conducted; specifying powers 21 and responsibilities of the agency; providing powers 22 and responsibilities of the governing body as the 23 managing agent; authorizing the agency to invest in 24 community investment corporations under certain 25 circumstances and for specific purposes; requiring the 26 agency to submit an annual report to the department; 27 reviving, readopting, and amending s. 290.0066, F.S.; 28 specifying conditions under which the department may 29 revoke state incentives authorized for an opportunity 30 zone; specifying conditions under which an automatic 31 revocation may occur; specifying that a decision to 32 rescind approval of incentives is subject to ch. 120, 33 F.S.; reviving, readopting, and amending s. 290.007, 34 F.S.; specifying the state incentives available for 35 opportunity zones; reviving, readopting, and amending 36 s. 290.012, F.S.; providing that certain enterprise 37 zones may still receive certain state incentives for a 38 specified amount of time; reviving, readopting, and 39 amending s. 290.0135, F.S.; authorizing local 40 governments to review their ordinances to encourage 41 the economic viability and profitability of business 42 and commerce in opportunity zones; reviving, 43 readopting, and amending s. 290.014, F.S.; requiring 44 the Department of Revenue to submit an annual report 45 to the Department of Economic Opportunity concerning 46 state incentives; repealing s. 290.016, F.S., relating 47 to an obsolete repeal date for the Enterprise Zone 48 Act; amending s. 163.2514, F.S.; requiring a governing 49 body and the Department of Revenue to use certain data 50 when determining whether an area suffers from 51 pervasive poverty, unemployment, and general distress; 52 amending s. 288.0659, F.S.; requiring the Department 53 of Economic Opportunity to use certain data when 54 determining whether an area suffers from pervasive 55 poverty, unemployment, and general distress; amending 56 ss. 212.08, 212.096, 220.181, 220.182, 159.803, 57 163.503, 163.522, 166.231, 159.27, 193.077, 193.085, 58 195.073, 195.099, 196.012, 196.1995, 205.022, 205.054, 59 212.02, 220.02, 220.03, 220.13, 288.076, 288.106, 60 288.907, 288.1089, 288.1175, 290.00710, 290.0072, 61 290.00725, 290.00726, 290.00727, 290.00728, 290.00729, 62 290.0073, 290.00731, 290.0074, 290.0077, 339.2821, 63 339.63, and 624.5105, F.S.; conforming provisions to 64 changes made by the act; reenacting s. 196.1996, F.S., 65 relating to specific ad valorem tax exemptions in 66 effect on a specified date; repealing s. 290.06561, 67 F.S., relating to the designation of a rural 68 enterprise zone as a catalyst site; preserving certain 69 enterprise zone boundaries for a specified purpose; 70 providing an exception; providing a directive to the 71 Division of Law Revision; providing an effective date. 72 73 Be It Enacted by the Legislature of the State of Florida: 74 75 Section 1. Notwithstanding the repeal scheduled in section 76 11 of chapter 2005-287, Laws of Florida, which occurred on 77 December 31, 2015, section 290.001, Florida Statutes, is 78 revived, readopted, and amended to read: 79 290.001 Florida OpportunityEnterpriseZone Act; popular 80 name.—Sections 290.001-290.014290.001-290.016may be cited as 81 the “Florida OpportunityEnterpriseZone Act.” 82 Section 2. Notwithstanding the repeal scheduled in section 83 11 of chapter 2005-287, Laws of Florida, which occurred on 84 December 31, 2015, section 290.002, Florida Statutes, is revived 85 and readopted to read: 86 290.002 Legislative findings.—It is hereby found and 87 declared that: 88 (1) Within the communities of this state, there exist areas 89 that chronically display extreme and unacceptable levels of 90 unemployment, physical deterioration, and economic 91 disinvestment. 92 (2) Each such area is a blight on the community as a whole, 93 tarnishes the image and reputation of the community in the eyes 94 of its residents, and reduces the desirability of the community 95 as a place to visit and live. 96 (3) Such severely distressed areas have high crime rates 97 and provide environments detrimental to the physical and 98 emotional health of their residents. 99 (4) The revitalization and redevelopment of each such area 100 for the ultimate benefit of its residents and the community as a 101 whole is of critical importance to the individual community and 102 to this state. 103 (5) The resources of all levels of government are 104 insufficient, and often inappropriate, to undertake successfully 105 the massive task of restoring the social and economic 106 productivity of such areas. 107 (6) The ultimate revitalization of such areas can occur 108 only if the private sector can be induced to invest its own 109 resources in productive enterprises that rebuild the industrial 110 and commercial viability of the areas and provide jobs for 111 residents of the areas. 112 (7) In order to provide the private sector with the 113 necessary incentives to invest in such distressed areas, 114 governments at all levels should seek ways to relax or eliminate 115 fiscal and regulatory constraints and should seek to identify 116 supportive actions that facilitate business investment in such 117 distressed areas and overcome business objections to distressed 118 area site locations. 119 Section 3. Notwithstanding the repeal scheduled in section 120 11 of chapter 2005-287, Laws of Florida, which occurred on 121 December 31, 2015, section 290.003, Florida Statutes, is 122 revived, readopted, and amended to read: 123 290.003 Policy and purpose.—It is the policy of this state 124 to provide the necessary means to assist local communities, 125 their residents, and the private sector in creating the proper 126 economic and social environment to induce the investment of 127 private resources in productive business enterprises located in 128 severely distressed areas and to provide jobs for residents of 129 such areas. In achieving this objective, the state will seek to 130 provide appropriate investments, tax benefits, and regulatory 131 relief of sufficient importance to encourage the business 132 community to commit its financial participation. The purpose of 133 ss. 290.001-290.014ss. 290.001-290.016is to establish a 134 process that clearly identifies such severely distressed areas 135 and provides incentives by both the state and local government 136 to induce private investment in such areas. The Legislature, 137 therefore, declares the revitalization of opportunityenterprise138 zones, through the concerted efforts of government and the 139 private sector, to be a public purpose. 140 Section 4. Notwithstanding the repeal scheduled in section 141 11 of chapter 2005-287, Laws of Florida, which occurred on 142 December 31, 2015, section 290.004, Florida Statutes, is 143 revived, readopted, and amended to read: 144 290.004 Definitions relating to Florida Opportunity 145EnterpriseZone Act.—As used in ss. 290.001-290.014290.001146290.016: 147 (1) “Community investment corporation” means a black 148 business investment corporation, a certified development 149 corporation, a small business investment corporation, or other 150 similar entity incorporated under Florida law that has limited 151 its investment policy to making investments solely in minority 152 business enterprises. 153 (2) “Department” means the Department of Economic 154 Opportunity. 155 (3) “Governing body” means the council or other legislative 156 body charged with governing the county or municipality. 157 (4) “Minority business enterprise” has the same meaning as 158 provided in s. 288.703. 159 (5) “Opportunity zone” means any low-income census tract in 160 this state which was certified by the United States Department 161 of the Treasury on June 14, 2018, as a “qualified opportunity 162 zone” under s. 1400Z-1(b)(1)(B) of the Internal Revenue Code 163“Rural enterprise zone” means an enterprise zone that is164nominated by a county having a population of 75,000 or fewer, or165a county having a population of 100,000 or fewer which is166contiguous to a county having a population of 75,000 or fewer,167or by a municipality in such a county, or by such a county and168one or more municipalities. An enterprise zone designated in169accordance with s. 290.0065(5)(b) is considered to be a rural170enterprise zone. 171 (6) “Small business” has the same meaning as provided in s. 172 288.703. 173 Section 5. Section 290.00552, Florida Statutes, is created 174 to read: 175 290.00552 Approval procedure.— 176 (1) Any county or municipality, or a county and one or more 177 municipalities together, may apply to the department for 178 approval for the zone to receive state incentives under s. 179 290.007. The governing body or bodies must provide the 180 department with the following: 181 (a) A copy of a resolution adopted by the governing body or 182 bodies which documents that an opportunity zone development 183 agency has been created pursuant to s. 290.0056. 184 (b) A copy of an adopted strategic plan. At a minimum, the 185 plan must: 186 1. Briefly describe each community’s goals for revitalizing 187 the area. 188 2. Describe how each community’s approaches to economic 189 development, social and human services, transportation, housing, 190 community development, public safety, and educational and 191 environmental concerns will be addressed in a coordinated 192 fashion, and explain how these linkages support the community’s 193 goals. 194 3. Identify and describe key community goals and the 195 barriers that restrict the community from achieving these goals, 196 including a description of poverty and general distress, 197 barriers to economic opportunity and development, and barriers 198 to human development. 199 4. Describe the process by which the communities will be 200 full partners in the process of developing and implementing the 201 strategic plan and the extent to which local institutions and 202 organizations have contributed to the planning process. 203 5. Commit the governing body or bodies to enact and 204 maintain local fiscal and regulatory incentives, if approval for 205 the area is received under this section. These incentives may 206 include the municipal public service tax exemption provided by 207 s. 166.231, the economic development ad valorem tax exemption 208 provided by s. 196.1995, the business tax exemption provided by 209 s. 205.054, local impact fee abatement or reduction, or low 210 interest or interest-free loans or grants to businesses to 211 encourage the revitalization of the area. 212 6. Identify the amount of local and private resources that 213 will be available in the area and the private-public 214 partnerships to be used, which may include participation by, and 215 cooperation with, universities, community colleges, small 216 business development centers, community investment corporations, 217 certified development corporations, and other private and public 218 entities. 219 7. Indicate how state opportunity zone tax incentives and 220 state, local, and federal resources will be used within the 221 opportunity zone. 222 8. Identify the funding requested under any state or 223 federal program in support of the proposed economic, human, 224 community, and physical development and related activities. 225 9. Identify baselines, methods, and benchmarks for 226 measuring the success of carrying out the strategic plan. 227 (2) Before adopting the strategic plan, the governing body 228 or bodies shall submit the plan to the appropriate local 229 planning agency for review and recommendations as to the plan’s 230 conformity with the comprehensive plan for the development of 231 the county or municipality or the county and one or more 232 municipalities as a whole. The local planning agency must submit 233 its written recommendations with respect to the conformity of 234 the proposed strategic plan to the governing body or bodies 235 within 60 days after receipt of the plan for review. 236 (3) Before adopting the strategic plan, the governing body 237 or bodies shall hold a public hearing on the strategic plan 238 after public notice thereof by publication in a newspaper having 239 a general circulation in the area of operation of the governing 240 body or bodies. The notice must describe the time, date, place, 241 and purpose of the hearing, identify the opportunity zone 242 covered by the plan, and outline the general scope of the 243 strategic plan under consideration. 244 (4) Once the required documentation has been provided to 245 the department, it shall approve the opportunity zone for state 246 incentives as set forth in s. 290.007. The department shall use 247 the unique identifying number set forth in the certification 248 used by the United States Treasury in identifying qualified 249 opportunity zones. 250 Section 6. Notwithstanding the repeal scheduled in section 251 11 of chapter 2005-287, Laws of Florida, which occurred on 252 December 31, 2015, section 290.0056, Florida Statutes, is 253 revived, readopted, and amended to read: 254 290.0056 OpportunityEnterprisezone development agency.— 255 (1) For each opportunity zoneUpon adoption of the256resolution as provided in s. 290.0055(1)(a), the county or 257 municipality shall create a public body corporate and politic to 258 be known as an “opportunityenterprisezone development agency.” 259 For a zone that encompassesan area nominated bya county and 260 one or more municipalities jointly, the county shall create the 261 agency. Each such agency shall be constituted as a public 262 instrumentality, and the exercise by an opportunityenterprise263 zone development agency of the powers conferred by this act 264 shall be deemed and held to be the performance of an essential 265 public function. The opportunityenterprisezone development 266 agency of a county has the power to function within the 267 corporate limits of a municipality only if the governing body of 268 the municipality has by resolution concurredin the enterprise269zone development plan prepared pursuant to s. 290.0057. 270 (2) When the governing body creates an opportunity 271enterprisezone development agency, that body shall appoint a 272 board of commissioners of the agency, which shall consist of not 273 fewer than 8 or more than 13 commissioners. The governing body 274 may appoint at least one representative from each of the 275 following: the local chamber of commerce; local financial or 276 insurance entities; local businesses and, where possible, 277 businesses operating within the opportunity zonenominated area; 278 the residents residing within the opportunity zonenominated279area; nonprofit community-based organizations operating within 280 the opportunity zonenominated area; the local workforce 281 development board; the local code enforcement agency; and the 282 local law enforcement agency. The terms of office of the 283 commissioners shall be for 4 years each, except that, in making 284 the initial appointments, the governing body shall appoint two 285 members for terms of 3 years each, two members for terms of 2 286 years each, and one member for a term of 1 year; the remaining 287 initial members shall serve for terms of 4 years each. A vacancy 288 occurring during a term shall be filled for the unexpired term. 289 The importance of including individuals from the opportunity 290 zonenominated areashall be considered in making appointments. 291 Further, the importance of minority representation on the agency 292 shall be considered in making appointments so that the agency 293 generally reflects the gender and ethnic composition of the 294 community as a whole. 295 (3) A commissioner shall receive no compensation for his or 296 her services, but is entitled to the necessary expenses, 297 including travel expenses, incurred in the discharge of his or 298 her duties. Each commissioner shall hold office until a 299 successor has been appointed and has qualified. A certificate of 300 the appointment or reappointment of any commissioner is 301 conclusive evidence of the due and proper appointment of the 302 commissioner. 303 (4) The powers of an opportunityenterprisezone 304 development agency shall be exercised by the commissioners. A 305 majority of the commissioners constitutes a quorum for the 306 purpose of conducting business and exercising the powers of the 307 agency and for all other purposes. Action may be taken by the 308 agency upon a vote of a majority of the commissioners present, 309 unless in any case the bylaws require a larger number. 310 (5) The governing body shall designate a chair and vice 311 chair from among the commissioners. An agency may employ an 312 executive director, technical experts, and such other agents and 313 employees, permanent and temporary, as it requires, and 314 determine their qualifications, duties, and compensation. For 315 such legal service as it requires, an agency may employ or 316 retain its own counsel and legal staff. An agency authorized to 317 transact business and exercise powers under this act shall file 318 with the governing body, on or before March 31 of each year, a 319 report of its activities for the preceding fiscal year. The 320 report must, which report shallinclude a complete financial 321 statement setting forth the agency’sitsassets, liabilities, 322 income, and operating expenses as of the end of such fiscal 323 year. The agency shall make the report available for inspection 324 during business hours in the office of the agency. 325 (6) At any time after the creation of an opportunity 326enterprisezone development agency, the governing body of the 327 county or municipality may appropriate to the agency such 328 amounts as the governing body deems necessary for the 329 administrative expenses and overhead of the agency. 330 (7) The governing body may remove a commissioner for 331 inefficiency, neglect of duty, or misconduct in office only 332 after a hearing and only if the commissioner has been given a 333 copy of the charges at least 10 days prior to the hearing and 334 has had an opportunity to be heard in person or by counsel. 335 (8) The opportunityenterprisezone development agency 336 shall have the following powers and responsibilities: 337 (a) To assist in the development, implementation, and 338 annual review and update of the strategic plan or measurable 339 goals. 340 (b) To oversee and monitor the implementation of the 341 strategic plan or measurable goals. The agency shall make 342 quarterly reports to the governing body of the municipality or 343 county, or the governing bodies of the county and one or more 344 municipalities, evaluating the progress in implementing the 345 strategic plan or measurable goals. 346 (c) To identify and recommend to the governing body of the 347 municipality or county, or the governing bodies of the county 348 and one or more municipalities, ways to remove regulatory 349 barriers. 350 (d) To identify to the local government or governments the 351 financial needs of, and local resources or assistance available 352 to, eligible businesses in the zone. 353 (e) To assist in promoting the opportunityenterprisezone 354 incentives to residents and businesses within the opportunity 355enterprisezone. 356 (f) To recommend boundary changes, as appropriate, in the 357 opportunityenterprisezone to the governing body. 358 (g) To work with organizations affiliated with Florida 359 Agricultural and Mechanical University, the University of 360 Florida, and the University of South Florida, a group of 361 universities unofficially named the “University Partnership for 362 Community Development,” or similar organizations that have 363 combined their resources to provide development consulting on a 364 nonprofit basis. 365 (h) To work with the department and Enterprise Florida, 366 Inc., to ensure that the opportunityenterprisezone coordinator 367 receives training on an annual basis. 368 (9) The following powers and responsibilities shall be 369 performed by the governing body creating the opportunity 370enterprisezone development agency acting as the managing agent 371 of the opportunityenterprisezone development agency, or, 372 contingent upon approval by such governing body, such powers and 373 responsibilities shall be performed by the opportunity 374enterprisezone development agency: 375 (a) To review, process, and certify applications for state 376 opportunityenterprisezone tax incentives pursuant to ss. 377 212.08(5)(g), (h), and (15); 212.096; 220.181; and 220.182. 378 (b) To provide assistance to businesses and residents 379 within the opportunityenterprisezone. 380 (c) To promote the development of the opportunity 381enterprisezone, including preparing, purchasing, and 382 distributing by mail or other means of advertising, literature 383 and other material concerning the opportunityenterprisezone 384 and opportunityenterprisezone incentives. 385 (d) To borrow money and apply for and accept advances, 386 loans, grants, contributions, and any other form of financial 387 assistance from the Federal Government or the state, county, or 388 other public body or from any sources, public or private, for 389 the purposes of this act, and to give such security as may be 390 required and to enter into and carry out contracts or agreements 391 in connection therewith; and to include in any contract for 392 financial assistance with the Federal Government for or with 393 respect to the development of the opportunityenterprisezone 394 and related activities such conditions imposed pursuant to 395 federal laws as the governing body deems reasonable and 396 appropriate which are not inconsistent with the purposes of this 397 section. 398 (e) To appropriate such funds and make such expenditures as 399 are necessary to carry out the purposes of this act. 400 (f) To make and execute contracts and other instruments 401 necessary or convenient to the exercise of its powers under this 402 section. 403 (g) To procure insurance or require bond against any loss 404 in connection with its property in such amounts and from such 405 insurers as may be necessary or desirable. 406 (h) To invest any funds held in reserves or sinking funds, 407 or any funds not required for immediate disbursement, in such 408 investments as may be authorized by this act. 409 (i) To purchase, sell, or hold stock, evidences of 410 indebtedness, and other capital participation instruments. 411 (10) Contingent upon approval by the governing body, the 412 agency may invest in community investment corporations which 413 conduct, or agree to conduct, loan guarantee programs assisting 414 minority business enterprises located in the opportunity 415enterprisezone. In making such investments, the agency shall 416 first attempt to invest in existing community investment 417 corporations providing services in the opportunityenterprise418 zone. Such investments shall be made under conditions required 419 by law and as the agency may require, including, but not limited 420 to: 421 (a) The funds invested by the agency shall be used to 422 provide loan guarantees to individuals for minority business 423 enterprises located in the opportunityenterprisezone. 424 (b) The community investment corporation may not approve 425 any application for a loan guarantee unless the person applying 426 for the loan guarantee shows that he or she has applied for the 427 loan or loan guarantee through normal banking channels and that 428 the loan or loan guarantee has been refused by at least one bank 429 or other financial institution. 430 (11) Before October 1 of each year, the agency shall submit 431 to the department for inclusion in the annual report required 432 under s. 20.60 a complete and detailed written report setting 433 forth: 434 (a) Its operations and accomplishments during the fiscal 435 year. 436 (b) The accomplishments and progress concerning the 437 implementation of the strategic plan or measurable goals, and 438 any updates to the strategic plan or measurable goals. 439 (c) The number and type of businesses assisted by the 440 agency during the fiscal year. 441 (d) The number of jobs created within the opportunity 442enterprisezone during the fiscal year. 443 (e) The usage and revenue impact of state and local 444 incentives granted during the calendar year. 445 (f) Any other information required by the department. 446(12)In the event that the nominated area selected by the447governing body is not designated a state enterprise zone, the448governing body may dissolve the agency after receiving449notification from the department that the area was not450designated as an enterprise zone.451 Section 7. Notwithstanding the repeal scheduled in section 452 11 of chapter 2005-287, Laws of Florida, which occurred on 453 December 31, 2015, section 290.0066, Florida Statutes, is 454 revived, readopted, and amended to read: 455 290.0066 Revocation of state incentives in an opportunity 456enterprisezonedesignation.— 457 (1) The department may revoke the state incentives 458designationof an opportunityenterprisezone if the department 459 determines that the governing body or bodies: 460 (a) Have failed to make progress in achieving the 461 benchmarks set forth in the strategic plan or measurable goals; 462 or 463 (b) Have not complied substantially with the strategic plan 464 or measurable goals. 465 (2) The failure to enact and maintain the local fiscal and 466 regulatory incentives committed to and adopted by the governing 467 body or bodiespursuant to s. 290.0057(1)(e)for 2 consecutive 468 calendar years shall result in the automatic termination of 469 approval to use state incentives in the opportunityenterprise470 zonedesignation. 471 (3) Any action taken to rescind approvaldesignationis 472 subject tothe provisions ofchapter 120. Such action may be 473 initiated 90 days after issuing a written letter of warning to 474 the governing body or bodies. Such action shall not act to deny 475 credits or exemptions previously granted or affect any bonds 476 that have been issued. 477 Section 8. Notwithstanding the repeal scheduled in section 478 11 of chapter 2005-287, Laws of Florida, which occurred on 479 December 31, 2015, section 290.007, Florida Statutes, is 480 revived, readopted, and amended to read: 481 290.007 State incentives available in opportunity 482enterprisezones.—The following incentives are provided by the 483 state to encourage the revitalization of opportunityenterprise484 zones: 485 (1) The opportunityenterprisezone jobs credit provided in 486 s. 220.181. 487 (2) The opportunityenterprisezone property tax credit 488 provided in s. 220.182. 489 (3) The community contribution tax credits provided in ss. 490 212.08, 220.183, and 624.5105. 491 (4) The sales tax exemption for building materials used in 492 the rehabilitation of real property in opportunityenterprise493 zones provided in s. 212.08(5)(g). 494 (5) The sales tax exemption for business equipment used in 495 an opportunityenterprisezone provided in s. 212.08(5)(h). 496 (6) The sales tax exemption for electrical energy used in 497 an opportunityenterprisezone provided in s. 212.08(15). 498 (7) The opportunityenterprisezone jobs credit against the 499 sales tax provided in s. 212.096. 500 (8) Notwithstanding any law to the contrary, the Public 501 Service Commission may allow public utilities and 502 telecommunications companies to grant discounts of up to 50 503 percent on tariffed rates for services to small businesses 504 located in an opportunityenterprisezonedesignated pursuant to505s. 290.0065. Such discounts may be granted for a period not to 506 exceed 5 years. For purposes of this subsection, the term 507 “public utility” has the same meaning as in s. 366.02(1) and the 508 term “telecommunications company” has the same meaning as in s. 509 364.02(13). 510 Section 9. Notwithstanding the repeal scheduled in section 511 11 of chapter 2005-287, Laws of Florida, which occurred on 512 December 31, 2015, section 290.012, Florida Statutes, is 513 revived, readopted, and amended to read: 514 290.012 Transition.—The amendments made to this chapter 515 which took effect on July 1, 2020, do not prevent or restrict 516Any enterprise zone having an effective date on or before517January 1, 2005, shall continue to exist until December 31,5182005, and shall cease to exist on that date.any enterprise zone 519 designated or redesignated betweenon or afterJanuary 1, 2006, 520 and December 31, 2015, and which continuously received and on 521 July 1, 2020, still receives state incentives under general law, 522 from continuing to receive the state incentives through the 523 duration of time identified in documents approving the 524 incentives. The provisions of law in the 2019 Florida Statutes 525 which granted state incentives shall continue to apply to such 526 enterprise zonesmust be designated or redesignated in527accordance with the Florida Enterprise Zone Act. 528 Section 10. Notwithstanding the repeal scheduled in section 529 11 of chapter 2005-287, Laws of Florida, which occurred on 530 December 31, 2015, section 290.0135, Florida Statutes, is 531 revived, readopted, and amended to read: 532 290.0135 Local government ordinances; encouragements and 533 incentives; review for adverse effects; certain changes 534 prohibited.— 535 (1)(a) It is the intent of the Legislature that each 536 ordinance adopted by a local government possessing an 537 opportunityapproved enterprisezoneafter January 1, 1995, when 538 applicable, provide encouragements and incentives to increase 539 rehabilitation, renovation, restoration, improvement, or new 540 construction of housing, and to increase the economic viability 541 and profitability of business and commerce, located within 542 opportunityenterprisezonesdesignated pursuant to s. 290.0065. 543 (b) Each local government possessing an opportunity 544approved enterprisezone may review its ordinances to determine 545 which may have a negative impact upon the rehabilitation, 546 renovation, restoration, improvement, or new construction of 547 housing, or upon the economic viability and profitability of 548 business and commerce, located within opportunityenterprise549 zonesdesignated pursuant to s. 290.0065, and may waive, amend, 550 or otherwise modify such ordinances so as to minimize the 551 adverse impact. Such relief may includerecommendations made by552the United States Department of Housing and Urban Development,553in its “1987 Guide for Local Government and Developers,”554concerning zoning and subdivision ordinances,expedited 555 administrative and processing procedures, site planning, 556 streets, parking, sidewalks and walkways, curbs, gutters, storm 557 drainage systems, sanitary sewers, water supply utilities, and 558 utility easements. 559 (2) Nothing in this section authorizes any local government 560 to waive, amend, provide exceptions to, or otherwise modify or 561 alter any ordinance: 562 (a) Which is expressly required to implement or enforce any 563 statutory provision or the legislative intent thereof; 564 (b) Which is designed to protect persons against 565 discrimination on the basis of race, color, national origin, 566 religion, sex, age, handicap, or marital status; or 567 (c) The waiver, amendment, or modification of which is 568 likely to present a significant risk to the public health, 569 public safety, or the environment of the state. 570 (3) The waiver, amendment, or modification of any ordinance 571 pursuant to this section shall be accomplished in accordance 572 withthe provisions ofchapter 120. 573 (4)The provisions ofThis section mayshallnot supersede 574 any provision of chapter 163. 575 Section 11. Notwithstanding the repeal scheduled in section 576 11 of chapter 2005-287, Laws of Florida, which occurred on 577 December 31, 2015, section 290.014, Florida Statutes, is 578 revived, readopted, and amended to read: 579 290.014 Annual reports on opportunityenterprisezones.— 580 (1) By October 1 of each year, the Department of Revenue 581 shall submit aan annualreport to the department detailing the 582 usage and revenue impact by county of the state incentives 583 listed in s. 290.007. 584 (2) The annual report required under s. 20.60 shall include 585 the information provided by the Department of Revenue pursuant 586 to subsection (1) and the information provided by opportunity 587enterprisezone development agencies pursuant to s. 290.0056. In 588 addition, the report shall include an analysis of the activities 589 and accomplishments of each opportunityenterprisezone. 590 Section 12. Section 290.016, Florida Statutes, is repealed. 591 Section 13. Subsection (2) of section 163.2514, Florida 592 Statutes, is amended to read: 593 163.2514 Growth Policy Act; definitions.—As used in ss. 594 163.2511-163.2520, the term: 595 (2) “Urban infill and redevelopment area” means an area or 596 areas designated by a local government where: 597 (a) Public services such as water and wastewater, 598 transportation, schools, and recreation are already available or 599 are scheduled to be provided in an adopted 5-year schedule of 600 capital improvements; 601 (b) The area, or one or more neighborhoods within the area, 602 suffers from pervasive poverty, unemployment, and general 603 distress. In determining whether an area suffers from pervasive 604 poverty, unemployment, and general distress, the governing body 605 and the department shall use data from the most current 606 decennial census and from information published by the United 607 States Bureau of the Census and the United States Department of 608 Labor, Bureau of Labor Statistics. The data must be comparable 609 in point or period of time and methodology employedas defined610by s. 290.0058; 611 (c) The area exhibits a proportion of properties that are 612 substandard, overcrowded, dilapidated, vacant or abandoned, or 613 functionally obsolete which is higher than the average for the 614 local government; 615 (d) More than 50 percent of the area is within 1/4 mile of 616 a transit stop, or a sufficient number of transit stops will be 617 made available concurrent with the designation; and 618 (e) The area includes or is adjacent to community 619 redevelopment areas, brownfields, enterprise zones, or Main 620 Street programs, or has been designated by the state or Federal 621 Government as an urban redevelopment, revitalization, or infill 622 area under empowerment zone, enterprise community, or brownfield 623 showcase community programs or similar programs. 624 Section 14. Paragraph (a) of subsection (5) of section 625 288.0659, Florida Statutes, is amended to read: 626 288.0659 Local Government Distressed Area Matching Grant 627 Program.— 628 (5) To qualify for a grant, the business being targeted by 629 a local government must create at least 15 full-time jobs, must 630 be new to this state, must be expanding its operations in this 631 state, or would otherwise leave the state absent state and local 632 assistance, and the local government applying for the grant must 633 expedite its permitting processes for the target business by 634 accelerating the normal review and approval timelines. In 635 addition to these requirements, the department shall review the 636 grant requests using the following evaluation criteria, with 637 priority given in descending order: 638 (a) The presence and degree of pervasive poverty, 639 unemployment, and general distressas determined pursuant to s.640290.0058in the area where the business will locate, with 641 priority given to locations with greater degrees of poverty, 642 unemployment, and general distress. In determining whether an 643 area suffers from pervasive poverty, unemployment, and general 644 distress, the department shall use data from the most current 645 decennial census and from information published by the United 646 States Bureau of the Census and the United States Department of 647 Labor, Bureau of Labor Statistics. The data shall be comparable 648 in point or period of time and methodology employed. 649 Section 15. Paragraphs (g), (h), and (p) of subsection (5) 650 and subsection (15) of section 212.08, Florida Statutes, are 651 amended to read: 652 212.08 Sales, rental, use, consumption, distribution, and 653 storage tax; specified exemptions.—The sale at retail, the 654 rental, the use, the consumption, the distribution, and the 655 storage to be used or consumed in this state of the following 656 are hereby specifically exempt from the tax imposed by this 657 chapter. 658 (5) EXEMPTIONS; ACCOUNT OF USE.— 659 (g) Building materials used in the rehabilitation of real 660 property located in an opportunityenterprisezone.— 661 1. Building materials used in the rehabilitation of real 662 property located in an opportunityenterprisezone are exempt 663 from the tax imposed by this chapter upon an affirmative showing 664 to the satisfaction of the department that the items have been 665 used for the rehabilitation of real property located in an 666 opportunityenterprisezone. Except as provided in subparagraph 667 2., this exemption inures to the owner, lessee, or lessor at the 668 time the real property is rehabilitated, but only through a 669 refund of previously paid taxes. To receive a refund pursuant to 670 this paragraph, the owner, lessee, or lessor of the 671 rehabilitated real property must file an application under oath 672 with the governing body or opportunityenterprisezone 673 development agency having jurisdiction over the opportunity 674enterprisezone where the business is located, as applicable. A 675 single application for a refund may be submitted for multiple, 676 contiguous parcels that were part of a single parcel that was 677 divided as part of the rehabilitation of the property. All other 678 requirements of this paragraph apply to each parcel on an 679 individual basis. The application must include: 680 a. The name and address of the person claiming the refund. 681 b. An address and assessment roll parcel number of the 682 rehabilitated real property for which a refund of previously 683 paid taxes is being sought. 684 c. A description of the improvements made to accomplish the 685 rehabilitation of the real property. 686 d. A copy of a valid building permit issued by the county 687 or municipal building department for the rehabilitation of the 688 real property. 689 e. A sworn statement, under penalty of perjury, from the 690 general contractor licensed in this state with whom the 691 applicant contracted to make the improvements necessary to 692 rehabilitate the real property, which lists the building 693 materials used to rehabilitate the real property, the actual 694 cost of the building materials, and the amount of sales tax paid 695 in this state on the building materials. If a general contractor 696 was not used, the applicant, not a general contractor, shall 697 make the sworn statement required by this sub-subparagraph. 698 Copies of the invoices that evidence the purchase of the 699 building materials used in the rehabilitation and the payment of 700 sales tax on the building materials must be attached to the 701 sworn statement provided by the general contractor or by the 702 applicant. Unless the actual cost of building materials used in 703 the rehabilitation of real property and the payment of sales 704 taxes is documented by a general contractor or by the applicant 705 in this manner, the cost of the building materials is deemed to 706 be an amount equal to 40 percent of the increase in assessed 707 value for ad valorem tax purposes. 708 f. The identifying number assigned by the department 709pursuant to s. 290.0065to the opportunityenterprisezone in 710 which the rehabilitated real property is located. 711 g. A certification by the local building code inspector 712 that the improvements necessary to rehabilitate the real 713 property are substantially completed. 714 h. A statement of whether the business is a small business 715 as defined by s. 288.703. 716 i. If applicable, the name and address of each permanent 717 employee of the business, including, for each employee who is a 718 resident of an opportunityenterprisezone, the identifying 719 number assigned by the departmentpursuant to s. 290.0065to the 720 opportunityenterprisezone in which the employee resides. 721 2. This exemption inures to a municipality, county, other 722 governmental unit or agency, or nonprofit community-based 723 organization through a refund of previously paid taxes if the 724 building materials used in the rehabilitation are paid for from 725 the funds of a community development block grant, State Housing 726 Initiatives Partnership Program, or similar grant or loan 727 program. To receive a refund, a municipality, county, other 728 governmental unit or agency, or nonprofit community-based 729 organization must file an application that includes the same 730 information required in subparagraph 1. In addition, the 731 application must include a sworn statement signed by the chief 732 executive officer of the municipality, county, other 733 governmental unit or agency, or nonprofit community-based 734 organization seeking a refund which states that the building 735 materials for which a refund is sought were funded by a 736 community development block grant, State Housing Initiatives 737 Partnership Program, or similar grant or loan program. 738 3. Within 10 working days after receipt of an application, 739 the governing body or opportunityenterprisezone development 740 agency shall review the application to determine if it contains 741 all the information required by subparagraph 1. or subparagraph 742 2. and meets the criteria set out in this paragraph. The 743 governing body or agency shall certify all applications that 744 contain the required information and are eligible to receive a 745 refund. If applicable, the governing body or agency shall also 746 certify if 20 percent of the employees of the business are 747 residents of an opportunityenterprisezone, excluding temporary 748 and part-time employees. The certification must be in writing, 749 and a copy of the certification shall be transmitted to the 750 executive director of the department. The applicant is 751 responsible for forwarding a certified application to the 752 department within the time specified in subparagraph 4. 753 4. An application for a refund must be submitted to the 754 department within 6 months after the rehabilitation of the 755 property is deemed to be substantially completed by the local 756 building code inspector or by November 1 after the rehabilitated 757 property is first subject to assessment. 758 5. Only one exemption through a refund of previously paid 759 taxes for the rehabilitation of real property is permitted for 760 any single parcel of property unless there is a change in 761 ownership, a new lessor, or a new lessee of the real property. A 762 refund may not be granted unless the amount to be refunded 763 exceeds $500. A refund may not exceed the lesser of 97 percent 764 of the Florida sales or use tax paid on the cost of the building 765 materials used in the rehabilitation of the real property as 766 determined pursuant to sub-subparagraph 1.e. or $5,000, or, if 767 at least 20 percent of the employees of the business are 768 residents of an opportunityenterprisezone, excluding temporary 769 and part-time employees, the amount of refund may not exceed the 770 lesser of 97 percent of the sales tax paid on the cost of the 771 building materials or $10,000. A refund shall be made within 30 772 days after formal approval by the department of the application 773 for the refund. 774 6. The department shall adopt rules governing the manner 775 and form of refund applications and may establish guidelines as 776 to the requisites for an affirmative showing of qualification 777 for exemption under this paragraph. 778 7. The department shall deduct an amount equal to 10 779 percent of each refund granted under this paragraph from the 780 amount transferred into the Local Government Half-cent Sales Tax 781 Clearing Trust Fund pursuant to s. 212.20 for the county area in 782 which the rehabilitated real property is located and shall 783 transfer that amount to the General Revenue Fund. 784 8. For the purposes of the exemption provided in this 785 paragraph, the term: 786 a. “Building materials” means tangible personal property 787 that becomes a component part of improvements to real property. 788 b. “Real property” has the same meaning as provided in s. 789 192.001(12), except that the term does not include a condominium 790 parcel or condominium property as defined in s. 718.103. 791 c. “Rehabilitation of real property” means the 792 reconstruction, renovation, restoration, rehabilitation, 793 construction, or expansion of improvements to real property. 794 d. “Substantially completed” has the same meaning as 795 provided in s. 192.042(1). 7969.This paragraph expires on the date specified in s.797290.016 for the expiration of the Florida Enterprise Zone Act.798 (h) Business property used in an opportunityenterprise799 zone.— 800 1. Business property purchased for use by businesses 801 located in an opportunityenterprisezone which is subsequently 802 used in an opportunityenterprisezone shall be exempt from the 803 tax imposed by this chapter. This exemption inures to the 804 business only through a refund of previously paid taxes. A 805 refund shall be authorized upon an affirmative showing by the 806 taxpayer to the satisfaction of the department that the 807 requirements of this paragraph have been met. 808 2. To receive a refund, the business must file under oath 809 with the governing body or opportunityenterprisezone 810 development agency having jurisdiction over the opportunity 811enterprisezone where the business is located, as applicable, an 812 application which includes: 813 a. The name and address of the business claiming the 814 refund. 815 b. The identifying number assigned by the department 816pursuant to s. 290.0065to the opportunityenterprisezone in 817 which the business is located. 818 c. A specific description of the property for which a 819 refund is sought, including its serial number or other permanent 820 identification number. 821 d. The location of the property. 822 e. The sales invoice or other proof of purchase of the 823 property, showing the amount of sales tax paid, the date of 824 purchase, and the name and address of the sales tax dealer from 825 whom the property was purchased. 826 f. Whether the business is a small business as defined by 827 s. 288.703. 828 g. If applicable, the name and address of each permanent 829 employee of the business, including, for each employee who is a 830 resident of an opportunityenterprisezone, the identifying 831 number assigned by the departmentpursuant to s. 290.0065to the 832 opportunityenterprisezone in which the employee resides. 833 3. Within 10 working days after receipt of an application, 834 the governing body or opportunityenterprisezone development 835 agency shall review the application to determine if it contains 836 all the information required pursuant to subparagraph 2. and 837 meets the criteria set out in this paragraph. The governing body 838 or agency shall certify all applications that contain the 839 information required pursuant to subparagraph 2. and meet the 840 criteria set out in this paragraph as eligible to receive a 841 refund. If applicable, the governing body or agency shall also 842 certify if 20 percent of the employees of the business are 843 residents of an opportunityenterprisezone, excluding temporary 844 and part-time employees. The certification shall be in writing, 845 and a copy of the certification shall be transmitted to the 846 executive director of the Department of Revenue. The business 847 shall be responsible for forwarding a certified application to 848 the department within the time specified in subparagraph 4. 849 4. An application for a refund pursuant to this paragraph 850 must be submitted to the department within 6 months after the 851 tax is due on the business property that is purchased. 852 5. The amount refunded on purchases of business property 853 under this paragraph shall be the lesser of 97 percent of the 854 sales tax paid on such business property or $5,000, or, if no 855 less than 20 percent of the employees of the business are 856 residents of an opportunityenterprisezone, excluding temporary 857 and part-time employees, the amount refunded on purchases of 858 business property under this paragraph shall be the lesser of 97 859 percent of the sales tax paid on such business property or 860 $10,000. A refund approved pursuant to this paragraph shall be 861 made within 30 days after formal approval by the department of 862 the application for the refund. A refund may not be granted 863 under this paragraph unless the amount to be refunded exceeds 864 $100 in sales tax paid on purchases made within a 60-day time 865 period. 866 6. The department shall adopt rules governing the manner 867 and form of refund applications and may establish guidelines as 868 to the requisites for an affirmative showing of qualification 869 for exemption under this paragraph. 870 7. If the department determines that the business property 871 is used outside an opportunityenterprisezone within 3 years 872 from the date of purchase, the amount of taxes refunded to the 873 business purchasing such business property shall immediately be 874 due and payable to the department by the business, together with 875 the appropriate interest and penalty, computed from the date of 876 purchase, in the manner provided by this chapter. 877 Notwithstanding this subparagraph, business property used 878 exclusively in: 879 a. Licensed commercial fishing vessels, 880 b. Fishing guide boats, or 881 c. Ecotourism guide boats 882 883 that leave and return to a fixed location within an area 884 designated under s. 379.2353, Florida Statutes 2010, are 885 eligible for the exemption provided under this paragraph if all 886 requirements of this paragraph are met. Such vessels and boats 887 must be owned by a business that is eligible to receive the 888 exemption provided under this paragraph. This exemption does not 889 apply to the purchase of a vessel or boat. 890 8. The department shall deduct an amount equal to 10 891 percent of each refund granted under this paragraph from the 892 amount transferred into the Local Government Half-cent Sales Tax 893 Clearing Trust Fund pursuant to s. 212.20 for the county area in 894 which the business property is located and shall transfer that 895 amount to the General Revenue Fund. 896 9. For the purposes of this exemption, “business property” 897 means new or used property defined as “recovery property” in s. 898 168(c) of the Internal Revenue Code of 1954, as amended, except: 899 a. Property classified as 3-year property under s. 900 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended; 901 b. Industrial machinery and equipment as defined in sub 902 subparagraph (b)6.a. and eligible for exemption under paragraph 903 (b); 904 c. Building materials as defined in sub-subparagraph 905 (g)8.a.; and 906 d. Business property having a sales price of under $5,000 907 per unit. 90810.This paragraph expires on the date specified in s.909290.016 for the expiration of the Florida Enterprise Zone Act.910 (p) Community contribution tax credit for donations.— 911 1. Authorization.—Persons who are registered with the 912 department under s. 212.18 to collect or remit sales or use tax 913 and who make donations to eligible sponsors are eligible for tax 914 credits against their state sales and use tax liabilities as 915 provided in this paragraph: 916 a. The credit shall be computed as 50 percent of the 917 person’s approved annual community contribution. 918 b. The credit shall be granted as a refund against state 919 sales and use taxes reported on returns and remitted in the 12 920 months preceding the date of application to the department for 921 the credit as required in sub-subparagraph 3.c. If the annual 922 credit is not fully used through such refund because of 923 insufficient tax payments during the applicable 12-month period, 924 the unused amount may be included in an application for a refund 925 made pursuant to sub-subparagraph 3.c. in subsequent years 926 against the total tax payments made for such year. Carryover 927 credits may be applied for a 3-year period without regard to any 928 time limitation that would otherwise apply under s. 215.26. 929 c. A person may not receive more than $200,000 in annual 930 tax credits for all approved community contributions made in any 931 one year. 932 d. All proposals for the granting of the tax credit require 933 the prior approval of the Department of Economic Opportunity. 934 e. The total amount of tax credits which may be granted for 935 all programs approved under this paragraph and ss. 220.183 and 936 624.5105 is $12.5 million in the 2018-2019 fiscal year, $13.5 937 million in the 2019-2020 fiscal year, and $10.5 million in each 938 fiscal year thereafter for projects that provide housing 939 opportunities for persons with special needs or homeownership 940 opportunities for low-income households or very-low-income 941 households and $3.5 million each fiscal year for all other 942 projects. As used in this paragraph, the term “person with 943 special needs” has the same meaning as in s. 420.0004 and the 944 terms “low-income person,” “low-income household,” “very-low 945 income person,” and “very-low-income household” have the same 946 meanings as in s. 420.9071. 947 f. A person who is eligible to receive the credit provided 948 in this paragraph, s. 220.183, or s. 624.5105 may receive the 949 credit only under one section of the person’s choice. 950 2. Eligibility requirements.— 951 a. A community contribution by a person must be in the 952 following form: 953 (I) Cash or other liquid assets; 954 (II) Real property, including 100 percent ownership of a 955 real property holding company; 956 (III) Goods or inventory; or 957 (IV) Other physical resources identified by the Department 958 of Economic Opportunity. 959 960 For purposes of this sub-subparagraph, the term “real property 961 holding company” means a Florida entity, such as a Florida 962 limited liability company, that is wholly owned by the person; 963 is the sole owner of real property, as defined in s. 964 192.001(12), located in the state; is disregarded as an entity 965 for federal income tax purposes pursuant to 26 C.F.R. s. 966 301.7701-3(b)(1)(ii); and at the time of contribution to an 967 eligible sponsor, has no material assets other than the real 968 property and any other property that qualifies as a community 969 contribution. 970 b. All community contributions must be reserved exclusively 971 for use in a project. As used in this sub-subparagraph, the term 972 “project” means activity undertaken by an eligible sponsor which 973 is designed to construct, improve, or substantially rehabilitate 974 housing that is affordable to low-income households or very-low 975 income households; designed to provide housing opportunities for 976 persons with special needs; designed to provide commercial, 977 industrial, or public resources and facilities; or designed to 978 improve entrepreneurial and job-development opportunities for 979 low-income persons. A project may be the investment necessary to 980 increase access to high-speed broadband capability in a rural 981 community that had an enterprise zone designated pursuant to 982 chapter 290 as of May 1, 2015, including projects that result in 983 improvements to communications assets that are owned by a 984 business. A project may include the provision of museum 985 educational programs and materials that are directly related to 986 a project approved between January 1, 1996, and December 31, 987 1999, and located in an area which was in an enterprise zone 988 designated pursuant to s. 290.0065 as of May 1, 2015. This 989 paragraph does not preclude projects that propose to construct 990 or rehabilitate housing for low-income households or very-low 991 income households on scattered sites or housing opportunities 992 for persons with special needs. With respect to housing, 993 contributions may be used to pay the following eligible special 994 needs, low-income, and very-low-income housing-related 995 activities: 996 (I) Project development impact and management fees for 997 special needs, low-income, or very-low-income housing projects; 998 (II) Down payment and closing costs for persons with 999 special needs, low-income persons, and very-low-income persons; 1000 (III) Administrative costs, including housing counseling 1001 and marketing fees, not to exceed 10 percent of the community 1002 contribution, directly related to special needs, low-income, or 1003 very-low-income projects; and 1004 (IV) Removal of liens recorded against residential property 1005 by municipal, county, or special district local governments if 1006 satisfaction of the lien is a necessary precedent to the 1007 transfer of the property to a low-income person or very-low 1008 income person for the purpose of promoting home ownership. 1009 Contributions for lien removal must be received from a 1010 nonrelated third party. 1011 c. The project must be undertaken by an “eligible sponsor,” 1012 which includes: 1013 (I) A community action program; 1014 (II) A nonprofit community-based development organization 1015 whose mission is the provision of housing for persons with 1016 special needs, low-income households, or very-low-income 1017 households or increasing entrepreneurial and job-development 1018 opportunities for low-income persons; 1019 (III) A neighborhood housing services corporation; 1020 (IV) A local housing authority created under chapter 421; 1021 (V) A community redevelopment agency created under s. 1022 163.356; 1023 (VI) A historic preservation district agency or 1024 organization; 1025 (VII) A local workforce development board; 1026 (VIII) A direct-support organization as provided in s. 1027 1009.983; 1028 (IX) An opportunityenterprisezone development agency 1029 created under s. 290.0056; 1030 (X) A community-based organization incorporated under 1031 chapter 617 which is recognized as educational, charitable, or 1032 scientific pursuant to s. 501(c)(3) of the Internal Revenue Code 1033 and whose bylaws and articles of incorporation include 1034 affordable housing, economic development, or community 1035 development as the primary mission of the corporation; 1036 (XI) Units of local government; 1037 (XII) Units of state government; or 1038 (XIII) Any other agency that the Department of Economic 1039 Opportunity designates by rule. 1040 1041 A contributing person may not have a financial interest in the 1042 eligible sponsor. 1043 d. The project must be located in an area which was in an 1044 enterprise zone designated pursuant to chapter 290 as of May 1, 1045 2015, or a Front Porch Florida Community, unless the project 1046 increases access to high-speed broadband capability in a rural 1047 community that had an enterprise zone designated pursuant to 1048 chapter 290 as of May 1, 2015, but is physically located outside 1049 the designated rural zone boundaries. Any project designed to 1050 construct or rehabilitate housing for low-income households or 1051 very-low-income households or housing opportunities for persons 1052 with special needs is exempt from the area requirement of this 1053 sub-subparagraph. 1054 e.(I) If, during the first 10 business days of the state 1055 fiscal year, eligible tax credit applications for projects that 1056 provide housing opportunities for persons with special needs or 1057 homeownership opportunities for low-income households or very 1058 low-income households are received for less than the annual tax 1059 credits available for those projects, the Department of Economic 1060 Opportunity shall grant tax credits for those applications and 1061 grant remaining tax credits on a first-come, first-served basis 1062 for subsequent eligible applications received before the end of 1063 the state fiscal year. If, during the first 10 business days of 1064 the state fiscal year, eligible tax credit applications for 1065 projects that provide housing opportunities for persons with 1066 special needs or homeownership opportunities for low-income 1067 households or very-low-income households are received for more 1068 than the annual tax credits available for those projects, the 1069 Department of Economic Opportunity shall grant the tax credits 1070 for those applications as follows: 1071 (A) If tax credit applications submitted for approved 1072 projects of an eligible sponsor do not exceed $200,000 in total, 1073 the credits shall be granted in full if the tax credit 1074 applications are approved. 1075 (B) If tax credit applications submitted for approved 1076 projects of an eligible sponsor exceed $200,000 in total, the 1077 amount of tax credits granted pursuant to sub-sub-sub 1078 subparagraph (A) shall be subtracted from the amount of 1079 available tax credits, and the remaining credits shall be 1080 granted to each approved tax credit application on a pro rata 1081 basis. 1082 (II) If, during the first 10 business days of the state 1083 fiscal year, eligible tax credit applications for projects other 1084 than those that provide housing opportunities for persons with 1085 special needs or homeownership opportunities for low-income 1086 households or very-low-income households are received for less 1087 than the annual tax credits available for those projects, the 1088 Department of Economic Opportunity shall grant tax credits for 1089 those applications and shall grant remaining tax credits on a 1090 first-come, first-served basis for subsequent eligible 1091 applications received before the end of the state fiscal year. 1092 If, during the first 10 business days of the state fiscal year, 1093 eligible tax credit applications for projects other than those 1094 that provide housing opportunities for persons with special 1095 needs or homeownership opportunities for low-income households 1096 or very-low-income households are received for more than the 1097 annual tax credits available for those projects, the Department 1098 of Economic Opportunity shall grant the tax credits for those 1099 applications on a pro rata basis. 1100 3. Application requirements.— 1101 a. An eligible sponsor seeking to participate in this 1102 program must submit a proposal to the Department of Economic 1103 Opportunity which sets forth the name of the sponsor, a 1104 description of the project, and the area in which the project is 1105 located, together with such supporting information as is 1106 prescribed by rule. The proposal must also contain a resolution 1107 from the local governmental unit in which the project is located 1108 certifying that the project is consistent with local plans and 1109 regulations. 1110 b. A person seeking to participate in this program must 1111 submit an application for tax credit to the Department of 1112 Economic Opportunity which sets forth the name of the sponsor, a 1113 description of the project, and the type, value, and purpose of 1114 the contribution. The sponsor shall verify, in writing, the 1115 terms of the application and indicate its receipt of the 1116 contribution, and such verification must accompany the 1117 application for tax credit. The person must submit a separate 1118 tax credit application to the Department of Economic Opportunity 1119 for each individual contribution that it makes to each 1120 individual project. 1121 c. A person who has received notification from the 1122 Department of Economic Opportunity that a tax credit has been 1123 approved must apply to the department to receive the refund. 1124 Application must be made on the form prescribed for claiming 1125 refunds of sales and use taxes and be accompanied by a copy of 1126 the notification. A person may submit only one application for 1127 refund to the department within a 12-month period. 1128 4. Administration.— 1129 a. The Department of Economic Opportunity may adopt rules 1130 necessary to administer this paragraph, including rules for the 1131 approval or disapproval of proposals by a person. 1132 b. The decision of the Department of Economic Opportunity 1133 must be in writing, and, if approved, the notification shall 1134 state the maximum credit allowable to the person. Upon approval, 1135 the Department of Economic Opportunity shall transmit a copy of 1136 the decision to the department. 1137 c. The Department of Economic Opportunity shall 1138 periodically monitor all projects in a manner consistent with 1139 available resources to ensure that resources are used in 1140 accordance with this paragraph; however, each project must be 1141 reviewed at least once every 2 years. 1142 d. The Department of Economic Opportunity shall, in 1143 consultation with the statewide and regional housing and 1144 financial intermediaries, market the availability of the 1145 community contribution tax credit program to community-based 1146 organizations. 1147 (15) ELECTRICAL ENERGY USED IN AN OPPORTUNITYENTERPRISE1148 ZONE.— 1149 (a) Beginning July 1, 1995, charges for electrical energy 1150 used by a qualified business at a fixed location in an 1151 opportunityenterprise zone in a municipality which has enacted 1152 an ordinance pursuant to s. 166.231(8) which provides for 1153 exemption of municipal utility taxes on such businesses or in an 1154 opportunityenterprise zone jointly authorized by a county and a 1155 municipality which has enacted an ordinance pursuant to s. 1156 166.231(8) which provides for exemption of municipal utility 1157 taxes on such businesses shall receive an exemption equal to 50 1158 percent of the tax imposed by this chapter, or, if no less than 1159 20 percent of the employees of the business are residents of an 1160 opportunityenterprise zone, excluding temporary and part-time 1161 employees, the exemption shall be equal to 100 percent of the 1162 tax imposed by this chapter. A qualified business may receive 1163 such exemption for a period of 5 years from the billing period 1164 beginning not more than 30 days following notification to the 1165 applicable utility company by the department that an exemption 1166 has been authorized pursuant to this subsection and s. 1167 166.231(8). 1168 (b) To receive this exemption, a business must file an 1169 application, with the opportunityenterprise zone development 1170 agency having jurisdiction over the opportunityenterprisezone 1171 where the business is located, on a form provided by the 1172 department for the purposes of this subsection and s. 1173 166.231(8). The application shall be made under oath and shall 1174 include: 1175 1. The name and location of the business. 1176 2. The identifying number assigned by the department 1177pursuant to s. 290.0065to the opportunityenterprisezone in 1178 which the business is located. 1179 3. The date on which electrical service is to be first 1180 initiated to the business. 1181 4. The name and mailing address of the entity from which 1182 electrical energy is to be purchased. 1183 5. The date of the application. 1184 6. The name of the city in which the business is located. 1185 7. If applicable, the name and address of each permanent 1186 employee of the business including, for each employee who is a 1187 resident of an opportunityenterprisezone, the identifying 1188 number assigned by the departmentpursuant to s. 290.0065to the 1189 opportunityenterprisezone in which the employee resides. 1190 8. Whether the business is a small business as defined by 1191 s. 288.703. 1192 (c) Within 10 working days after receipt of an application, 1193 the opportunityenterprisezone development agency shall review 1194 the application to determine if it contains all information 1195 required pursuant to paragraph (b) and meets the criteria set 1196 out in this subsection. The agency shall certify all 1197 applications that contain the information required pursuant to 1198 paragraph (b) and meet the criteria set out in this subsection 1199 as eligible to receive an exemption. If applicable, the agency 1200 shall also certify if 20 percent of the employees of the 1201 business are residents of an opportunityenterprisezone, 1202 excluding temporary and part-time employees. The certification 1203 shall be in writing, and a copy of the certification shall be 1204 transmitted to the executive director of the Department of 1205 Revenue. The applicant shall be responsible for forwarding a 1206 certified application to the department within 6 months after 1207 the occurrence of the appropriate qualifying provision set out 1208 in paragraph (f). 1209 (d) If, in a subsequent audit conducted by the department, 1210 it is determined that the business did not meet the criteria 1211 mandated in this subsection, the amount of taxes exempted shall 1212 immediately be due and payable to the department by the 1213 business, together with the appropriate interest and penalty, 1214 computed from the due date of each bill for the electrical 1215 energy purchased as exempt under this subsection, in the manner 1216 prescribed by this chapter. 1217 (e) The department shall adopt rules governing applications 1218 for, issuance of, and the form of applications for the exemption 1219 authorized in this subsection and provisions for recapture of 1220 taxes exempted under this subsection, and the department may 1221 establish guidelines as to qualifications for exemption. 1222 (f) For the purpose of the exemption provided in this 1223 subsection, the term “qualified business” means a business which 1224 is: 1225 1. First occupying a new structure to which electrical 1226 service, other than that used for construction purposes, has not 1227 been previously provided or furnished; 1228 2. Newly occupying an existing, remodeled, renovated, or 1229 rehabilitated structure to which electrical service, other than 1230 that used for remodeling, renovation, or rehabilitation of the 1231 structure, has not been provided or furnished in the three 1232 preceding billing periods; or 1233 3. Occupying a new, remodeled, rebuilt, renovated, or 1234 rehabilitated structure for which a refund has been granted 1235 pursuant to paragraph (5)(g). 1236(g)This subsection expires on the date specified in s.1237290.016 for the expiration of the Florida Enterprise Zone Act,1238except that:12391.Paragraph (d) shall not expire; and12402.Any qualified business which has been granted an1241exemption under this subsection prior to that date shall be1242allowed the full benefit of this exemption as if this subsection1243had not expired on that date.1244 Section 16. Section 212.096, Florida Statutes, is amended 1245 to read: 1246 212.096 Sales, rental, storage, use tax; opportunity 1247enterprisezone jobs credit against sales tax.— 1248 (1) For the purposes of the credit provided in this 1249 section: 1250 (a) “Eligible business” means any sole proprietorship, 1251 firm, partnership, corporation, bank, savings association, 1252 estate, trust, business trust, receiver, syndicate, or other 1253 group or combination, or successor business, located in an 1254 opportunityenterprisezone. The business must demonstrate to 1255 the department that, on the date of application, the total 1256 number of full-time jobs defined under paragraph (d) is greater 1257 than the total was 12 months prior to that date. An eligible 1258 business does not include any business which has claimed the 1259 credit permitted under s. 220.181 for any new business employee 1260 first beginning employment with the business after July 1, 2020 12611995. 1262 (b) “Month” means either a calendar month or the time 1263 period from any day of any month to the corresponding day of the 1264 next succeeding month or, if there is no corresponding day in 1265 the next succeeding month, the last day of the succeeding month. 1266 (c) “New employee” means a person residing in an 1267 opportunityenterprisezone or a participant in the welfare 1268 transition program who begins employment with an eligible 1269 business after July 1, 20201995, and who has not been 1270 previously employed full time within the preceding 12 months by 1271 the eligible business, or a successor eligible business, 1272 claiming the credit allowed by this section. 1273 (d) “Job” means a full-time position, as consistent with 1274 terms used by the Department of Economic Opportunity and the 1275 United States Department of Labor for purposes of reemployment 1276 assistance tax administration and employment estimation 1277 resulting directly from a business operation in this state. This 1278 term does not include a temporary construction job involved with 1279 the construction of facilities or any job that has previously 1280 been included in any application for tax credits under s. 1281 220.181(1). The term also includes employment of an employee 1282 leased from an employee leasing company licensed under chapter 1283 468 if such employee has been continuously leased to the 1284 employer for an average of at least 36 hours per week for more 1285 than 6 months. 1286 (e) “New job has been created” means that, on the date of 1287 application, the total number of full-time jobs is greater than 1288 the total was 12 months prior to that date, as demonstrated to 1289 the department by a business located in the opportunity 1290enterprisezone. 1291 1292 A person shall be deemed to be employed if the person performs 1293 duties in connection with the operations of the business on a 1294 regular, full-time basis, provided the person is performing such 1295 duties for an average of at least 36 hours per week each month. 1296 The person must be performing such duties at a business site 1297 located in the opportunityenterprisezone. 1298 (2)(a) Upon an affirmative showing by an eligible business 1299 to the satisfaction of the department that the requirements of 1300 this section have been met, the business shall be allowed a 1301 credit against the tax remitted under this chapter. 1302 (b) The credit shall be computed as 20 percent of the 1303 actual monthly wages paid in this state to each new employee 1304 hired when a new job has been created, unless the business is1305located within a rural enterprise zone pursuant to s. 290.004,1306in which case the credit shall be 30 percent of the actual1307monthly wages paid. If no less than 20 percent of the employees 1308 of the business are residents of an opportunityenterprisezone, 1309 excluding temporary and part-time employees, the credit shall be 1310 computed as 30 percent of the actual monthly wages paid in this 1311 state to each new employee hired when a new job has been 1312 created, unless the business is located within a rural1313enterprise zone, in which case the credit shall be 45 percent of1314the actual monthly wages paid. If the new employee hired when a 1315 new job is created is a participant in the welfare transition 1316 program, the following credit shall be a percent of the actual 1317 monthly wages paid: 40 percent for $4 above the hourly federal 1318 minimum wage rate; 41 percent for $5 above the hourly federal 1319 minimum wage rate; 42 percent for $6 above the hourly federal 1320 minimum wage rate; 43 percent for $7 above the hourly federal 1321 minimum wage rate; and 44 percent for $8 above the hourly 1322 federal minimum wage rate. For purposes of this paragraph, 1323 monthly wages shall be computed as one-twelfth of the expected 1324 annual wages paid to such employee. The amount paid as wages to 1325 a new employee is the compensation paid to such employee that is 1326 subject to reemployment assistance tax. The credit shall be 1327 allowed for up to 24 consecutive months, beginning with the 1328 first tax return due pursuant to s. 212.11 after approval by the 1329 department. 1330 (3) In order to claim this credit, an eligible business 1331 must file under oath with the governing body or opportunity 1332enterprisezone development agency having jurisdiction over the 1333 opportunityenterprisezone where the business is located, as 1334 applicable, a statement which includes: 1335 (a) For each new employee for whom this credit is claimed, 1336 the employee’s name and place of residence, including the 1337 identifying number assigned by the departmentpursuant to s.1338290.0065to the opportunityenterprisezone in which the 1339 employee resides if the new employee is a person residing in an 1340 opportunityenterprisezone, and, if applicable, documentation 1341 that the employee is a welfare transition program participant. 1342 (b) If applicable, the name and address of each permanent 1343 employee of the business, including, for each employee who is a 1344 resident of an opportunityenterprisezone, the identifying 1345 number assigned by the departmentpursuant to s. 290.0065to the 1346 opportunityenterprisezone in which the employee resides. 1347 (c) The name and address of the eligible business. 1348 (d) The starting salary or hourly wages paid to the new 1349 employee. 1350 (e) Demonstration to the department that, on the date of 1351 application, the total number of full-time jobs defined under 1352 paragraph (1)(d) is greater than the total was 12 months prior 1353 to that date. 1354 (f) The identifying number assigned by the department 1355pursuant to s. 290.0065to the opportunityenterprisezone in 1356 which the business is located. 1357 (g) Whether the business is a small business as defined by 1358 s. 288.703(6). 1359 (h) Within 10 working days after receipt of an application, 1360 the governing body or opportunityenterprisezone development 1361 agency shall review the application to determine if it contains 1362 all the information required pursuant to this subsection and 1363 meets the criteria set out in this section. The governing body 1364 or agency shall certify all applications that contain the 1365 information required pursuant to this subsection and meet the 1366 criteria set out in this section as eligible to receive a 1367 credit. If applicable, the governing body or agency shall also 1368 certify if 20 percent of the employees of the business are 1369 residents of an opportunityenterprisezone, excluding temporary 1370 and part-time employees. The certification shall be in writing, 1371 and a copy of the certification shall be transmitted to the 1372 executive director of the Department of Revenue. The business 1373 shall be responsible for forwarding a certified application to 1374 the department within the time specified in paragraph (i). 1375 (i) All applications for a credit pursuant to this section 1376 must be submitted to the department within 6 months after the 1377 new employee is hired, except applications for credit for leased 1378 employees. Applications for credit for leased employees must be 1379 submitted to the department within 7 months after the employee 1380 is leased. 1381 (4) Within 10 working days after receipt of a completed 1382 application for a credit authorized in this section, the 1383 department shall inform the business that the application has 1384 been approved. The credit may be taken on the first return due 1385 after receipt of approval from the department. 1386 (5) In the event the application is incomplete or 1387 insufficient to support the credit authorized in this section, 1388 the department shall deny the credit and notify the business of 1389 that fact. The business may reapply for this credit. 1390 (6) The credit provided in this section does not apply: 1391 (a) For any new employee who is an owner, partner, or 1392 majority stockholder of an eligible business. 1393 (b) For any new employee who is employed for any period 1394 less than 3 months. 1395 (7) The credit provided in this section shall not be 1396 allowed for any month in which the tax due for such period or 1397 the tax return required pursuant to s. 212.11 for such period is 1398 delinquent. 1399 (8) In the event an eligible business has a credit larger 1400 than the amount owed the state on the tax return for the time 1401 period in which the credit is claimed, the amount of the credit 1402 for that time period shall be the amount owed the state on that 1403 tax return. 1404 (9) Any business which has claimed this credit shall not be 1405 allowed any credit under the provisions of s. 220.181 for any 1406 new employee beginning employment after July 1, 20201995. 1407 (10) It shall be the responsibility of each business to 1408 affirmatively demonstrate to the satisfaction of the department 1409 that it meets the requirements of this section. 1410 (11) Any person who fraudulently claims this credit is 1411 liable for repayment of the credit plus a mandatory penalty of 1412 100 percent of the credit plus interest at the rate provided in 1413 this chapter, and such person is guilty of a misdemeanor of the 1414 second degree, punishable as provided in s. 775.082 or s. 1415 775.083. 1416(12)This section, except for subsection (11), expires on1417the date specified in s. 290.016 for the expiration of the1418Florida Enterprise Zone Act.1419 Section 17. Section 220.181, Florida Statutes, is amended 1420 to read: 1421 220.181 OpportunityEnterprisezone jobs credit.— 1422 (1)(a) There shall be allowed a credit against the tax 1423 imposed by this chapter to any business located in an 1424 opportunityenterprisezone which demonstrates to the department 1425 that, on the date of application, the total number of full-time 1426 jobs is greater than the total was 12 months before that date. 1427 The credit shall be computed as 20 percent of the actual monthly 1428 wages paid in this state to each new employee hired when a new 1429 job has been created, as defined under s. 220.03(1)(ee), unless1430the business is located in a rural enterprise zone, pursuant to1431s. 290.004, in which case the credit shall be 30 percent of the1432actual monthly wages paid. If no less than 20 percent of the 1433 employees of the business are residents of an opportunity 1434enterprisezone, excluding temporary and part-time employees, 1435 the credit shall be computed as 30 percent of the actual monthly 1436 wages paid in this state to each new employee hired when a new 1437 job has been created, unless the business is located in a rural1438enterprise zone, in which case the credit shall be 45 percent of1439the actual monthly wages paid, for a period of up to 241440consecutive months. If the new employee hired when a new job is 1441 created is a participant in the welfare transition program, the 1442 following credit shall be a percent of the actual monthly wages 1443 paid: 40 percent for $4 above the hourly federal minimum wage 1444 rate; 41 percent for $5 above the hourly federal minimum wage 1445 rate; 42 percent for $6 above the hourly federal minimum wage 1446 rate; 43 percent for $7 above the hourly federal minimum wage 1447 rate; and 44 percent for $8 above the hourly federal minimum 1448 wage rate. 1449 (b) This credit applies only with respect to wages subject 1450 to reemployment assistance tax. The credit provided in this 1451 section does not apply: 1452 1. For any employee who is an owner, partner, or majority 1453 stockholder of an eligible business. 1454 2. For any new employee who is employed for any period less 1455 than 3 months. 1456 (c) If this credit is not fully used in any one year, the 1457 unused amount may be carried forward for a period not to exceed 1458 5 years. The carryover credit may be used in a subsequent year 1459 when the tax imposed by this chapter for such year exceeds the 1460 credit for such year after applying the other credits and unused 1461 credit carryovers in the order provided in s. 220.02(8). 1462 (2) When filing for an opportunityenterprisezone jobs 1463 credit, a business must file under oath with the governing body 1464 or opportunityenterprisezone development agency having 1465 jurisdiction over the opportunityenterprisezone where the 1466 business is located, as applicable, a statement which includes: 1467 (a) For each new employee for whom this credit is claimed, 1468 the employee’s name and place of residence during the taxable 1469 year, including the identifying number assigned by the 1470 departmentpursuant to s. 290.0065to the opportunityenterprise1471 zone in which the new employee resides if the new employee is a 1472 person residing in an opportunityenterprisezone, and, if 1473 applicable, documentation that the employee is a welfare 1474 transition program participant. 1475 (b) If applicable, the name and address of each permanent 1476 employee of the business, including, for each employee who is a 1477 resident of an opportunityenterprisezone, the identifying 1478 number assigned by the departmentpursuant to s. 290.0065to the 1479 opportunityenterprisezone in which the employee resides. 1480 (c) The name and address of the business. 1481 (d) The identifying number assigned by the department 1482pursuant to s. 290.0065to the opportunityenterprisezone in 1483 which the eligible business is located. 1484 (e) The salary or hourly wages paid to each new employee 1485 claimed. 1486 (f) Demonstration to the department that, on the date of 1487 application, the total number of full-time jobs is greater than 1488 the total was 12 months prior to that date. 1489 (g) Whether the business is a small business as defined by 1490 s. 288.703. 1491 (3) Within 10 working days after receipt of an application, 1492 the governing body or opportunityenterprisezone development 1493 agency shall review the application to determine if it contains 1494 all the information required pursuant to subsection (2) and 1495 meets the criteria set out in this section. The governing body 1496 or agency shall certify all applications that contain the 1497 information required pursuant to subsection (2) and meet the 1498 criteria set out in this section as eligible to receive a 1499 credit. If applicable, the governing body or agency shall also 1500 certify if 20 percent of the employees of the business are 1501 residents of an opportunityenterprisezone, excluding temporary 1502 and part-time employees. The certification shall be in writing, 1503 and a copy of the certification shall be transmitted to the 1504 executive director of the Department of Revenue. The business 1505 shall be responsible for forwarding a certified application to 1506 the department. 1507 (4) It shall be the responsibility of the taxpayer to 1508 affirmatively demonstrate to the satisfaction of the department 1509 that it meets the requirements of this act. 1510 (5) For the purpose of this section, the term “month” means 1511 either a calendar month or the time period from any day of any 1512 month to the corresponding day of the next succeeding month or, 1513 if there is no corresponding day in the next succeeding month, 1514 the last day of the succeeding month. 1515 (6) No business which files an amended return for a taxable 1516 year shall be allowed any amount of credit or credit 1517 carryforward pursuant to this section in excess of the amount 1518 claimed by such business on its original return for the taxable 1519 year. The provisions of this subsection do not apply to 1520 increases in the amount of credit claimed under this section on 1521 an amended return due to the use of any credit amount previously 1522 carried forward for the taxable year on the original return or 1523 any eligible prior year under paragraph (1)(c). 1524 (7) Any business which has claimed this credit shall not be 1525 allowed any credit under the provision of s. 212.096 for any new 1526 employee beginning employment after July 1, 20201995. The 1527 provisions of this subsection shall not apply when a corporation 1528 converts to an S corporation for purposes of compliance with the 1529 Internal Revenue Code of 1986, as amended; however, no 1530 corporation shall be allowed the benefit of this credit and the 1531 credit under s. 212.096 either for the same new employee or for 1532 the same taxable year. In addition, such a corporation shall not 1533 be allowed any credit under s. 212.096 until it has filed notice 1534 of its intent to change its status for tax purposes and until 1535 its final return under this chapter for the taxable year prior 1536 to such change has been filed. 1537 (8)(a) Any person who fraudulently claims this credit is 1538 liable for repayment of the credit, plus a mandatory penalty in 1539 the amount of 200 percent of the credit, plus interest at the 1540 rate provided in s. 220.807, and commits a felony of the third 1541 degree, punishable as provided in s. 775.082, s. 775.083, or s. 1542 775.084. 1543 (b) Any person who makes an underpayment of tax as a result 1544 of a grossly overstated claim for this credit is guilty of a 1545 felony of the third degree, punishable as provided in s. 1546 775.082, s. 775.083, or s. 775.084. For purposes of this 1547 paragraph, a grossly overstated claim means a claim in an amount 1548 in excess of 100 percent of the amount of credit allowable under 1549 this section. 1550(9)This section, except paragraph (1)(c) and subsection1551(8), expires on the date specified in s. 290.016 for the1552expiration of the Florida Enterprise Zone Act, and a business1553may not begin claiming the enterprise zone jobs credit after1554that date; however, the expiration of this section does not1555affect the operation of any credit for which a business has1556qualified under this section before that date, or any1557carryforward of unused credit amounts as provided in paragraph1558(1)(c).1559 Section 18. Section 220.182, Florida Statutes, is amended 1560 to read: 1561 220.182 OpportunityEnterprisezone property tax credit.— 1562 (1)(a) Beginning July 1, 1995, there shall be allowed a 1563 credit against the tax imposed by this chapter to any business 1564 which establishes a new business as defined in s. 220.03(1)(p), 1565 expands an existing business as defined in s. 220.03(1)(k), or 1566 rebuilds an existing business as defined in s. 220.03(1)(u) in 1567 this state. The credit shall be computed annually as ad valorem 1568 taxes paid in this state, in the case of a new business; the 1569 additional ad valorem tax paid in this state resulting from 1570 assessments on additional real or tangible personal property 1571 acquired to facilitate the expansion of an existing business; or 1572 the ad valorem taxes paid in this state resulting from 1573 assessments on property replaced or restored, in the case of a 1574 rebuilt business, including pollution and waste control 1575 facilities, or any part thereof, and including one or more 1576 buildings or other structures, machinery, fixtures, and 1577 equipment. 1578 (b) If the credit granted pursuant to this section is not 1579 fully used in any one year, the unused amount may be carried 1580 forward for a period not to exceed 5 years. The carryover credit 1581 may be used in a subsequent year when the tax imposed by this 1582 chapter for such year exceeds the credit for such year under 1583 this section after applying the other credits and unused credit 1584 carryovers in the order provided in s. 220.02(8). The amount of 1585 credit taken under this section in any one year, however, shall 1586 not exceed $25,000 for each eligible location, or, if no less 1587 than 20 percent of the employees of the business at that 1588 location are residents of an opportunityenterprisezone, 1589 excluding temporary employees, the amount shall not exceed 1590 $50,000 for each eligible location. 1591 (2) To be eligible to receive an expanded opportunity 1592enterprisezone property tax credit of up to $50,000 for each 1593 eligible location, the business must provide a statement, under 1594 oath, on the form prescribed by the department for claiming the 1595 credit authorized by this section, that no less than 20 percent 1596 of its employees at that location, excluding temporary and part 1597 time employees, are residents of an opportunityenterprisezone. 1598 It shall be a condition precedent to the granting of each annual 1599 tax credit that such employment requirements be fulfilled 1600 throughout each year during the 5-year period of the credit. The 1601 statement shall set forth the name and place of residence of 1602 each permanent employee on the last day of business of the tax 1603 year for which the credit is claimed or, if the employee is no 1604 longer employed or eligible for the credit on that date, the 1605 last calendar day of the last full calendar month the employee 1606 was employed or eligible for the credit at the relevant site. 1607 (3) The credit shall be available to a new business for a 1608 period not to exceed the year in which ad valorem taxes are 1609 first levied against the business and the 4 years immediately 1610 thereafter. The credit shall be available to an expanded 1611 existing business for a period not to exceed the year in which 1612 ad valorem taxes are first levied on additional real or tangible 1613 personal property acquired to facilitate the expansion or 1614 rebuilding and the 4 years immediately thereafter. No business 1615 shall be entitled to claim the credit authorized by this 1616 section, except any amount attributable to the carryover of a 1617 previously earned credit, for more than 5 consecutive years. 1618 (4) To be eligible for an opportunityenterprisezone 1619 property tax credit, a new, expanded, or rebuilt business shall 1620 file a notice with the property appraiser of the county in which 1621 the business property is located or to be located. The notice 1622 shall be filed no later than April 1 of the year in which new or 1623 additional real or tangible personal property acquired to 1624 facilitate such new, expanded, or rebuilt facility is first 1625 subject to assessment. The notice shall be made on a form 1626 prescribed by the department and shall include separate 1627 descriptions of: 1628 (a) Real and tangible personal property owned or leased by 1629 the business prior to expansion, if any. 1630 (b) Net new or additional real and tangible personal 1631 property acquired to facilitate the new, expanded, or rebuilt 1632 facility. 1633 (5) When filing for an opportunityenterprisezone property 1634 tax credit as a new business, a business shall include a copy of 1635 its receipt indicating payment of ad valorem taxes for the 1636 current year. 1637 (6) When filing for an opportunityenterprisezone property 1638 tax credit as an expanded or rebuilt business, a business shall 1639 include copies of its receipts indicating payment of ad valorem 1640 taxes for the current year for prior existing property and for 1641 expansion-related or rebuilt property. 1642 (7) The receipts described in subsections (5) and (6) shall 1643 indicate the assessed value of the property, the property taxes 1644 paid, a brief description of the property, and an indication, if 1645 applicable, that the property was separately assessed as 1646 expansion-related or rebuilt property. 1647 (8) The department has authority to adopt rules pursuant to 1648 ss. 120.536(1) and 120.54 to implement the provisions of this 1649 act. 1650 (9) It shall be the responsibility of the taxpayer to 1651 affirmatively demonstrate to the satisfaction of the department 1652 that he or she meets the requirements of this act. 1653 (10) When filing for an opportunityenterprisezone 1654 property tax credit as an expansion of an existing business or 1655 as a new business, it shall be a condition precedent to the 1656 granting of each annual tax credit that there have been, 1657 throughout each year during the 5-year period, no fewer than 1658 five more employees than in the year preceding the initial 1659 granting of the credit. 1660 (11) To apply for an opportunityenterprisezone property 1661 tax credit, a new, expanded, or rebuilt business must file under 1662 oath with the governing body or opportunityenterprisezone 1663 development agency having jurisdiction over the opportunity 1664enterprisezone where the business is located, as applicable, an 1665 application prescribed by the department for claiming the credit 1666 authorized by this section. Within 10 working days after receipt 1667 of an application, the governing body or opportunityenterprise1668 zone development agency shall review the application to 1669 determine if it contains all the information required pursuant 1670 to this section and meets the criteria set out in this section. 1671 The governing body or agency shall certify all applications that 1672 contain the information required pursuant to this section and 1673 meet the criteria set out in this section as eligible to receive 1674 a credit. If applicable, the governing body or agency shall also 1675 certify if 20 percent of the employees of the business are 1676 residents of an opportunityenterprisezone, excluding temporary 1677 and part-time employees. The certification shall be in writing, 1678 and a copy of the certification shall be transmitted to the 1679 executive director of the Department of Revenue. The business 1680 shall be responsible for forwarding all certified applications 1681 to the department. 1682 (12) When filing for an opportunityenterprisezone 1683 property tax credit, a business shall include the identifying 1684 number assigned by the department under chapter 290pursuant to1685s. 290.0065to the opportunityenterprisezone in which the 1686 business is located. 1687 (13) When filing for an opportunityenterprisezone 1688 property tax credit, a business shall indicate whether the 1689 business is a small business as defined by s. 288.703. 1690(14)This section expires on the date specified in s.1691290.016 for the expiration of the Florida Enterprise Zone Act,1692and a business may not begin claiming the enterprise zone1693property tax credit after that date; however, the expiration of1694this section does not affect the operation of any credit for1695which a business has qualified under this section before that1696date, or any carryforward of unused credit amounts as provided1697in paragraph (1)(b).1698 Section 19. Subsection (5) of section 159.803, Florida 1699 Statutes, is amended to read: 1700 159.803 Definitions.—As used in this part, the term: 1701 (5) “Priority project” means a solid waste disposal 1702 facility or a sewage facility, as such terms are defined in s. 1703 142 of the Code, or a water facility, as defined in s. 142 of 1704 the Code, which is operated by a member-owned, not-for-profit 1705 utility, or any project which is to be located in an area which 1706 is an opportunityenterprisezonedesignated pursuant to s.1707290.0065. 1708 Section 20. Subsection (8) of section 163.503, Florida 1709 Statutes, is amended to read: 1710 163.503 Definitions.— 1711 (8) “OpportunityEnterprisezone” means an area identified 1712 in chapter 290designated pursuant to s. 290.0065. 1713 Section 21. Subsection (1) of section 163.522, Florida 1714 Statutes, is amended to read: 1715 163.522 State redevelopment programs.— 1716 (1) Any county or municipality which hasnominated an area1717asan opportunityenterprisezone as set forth in chapter 290 1718pursuant to s. 290.0055 which has been so designated pursuant to1719s. 290.0065is directed to give consideration to the creation of 1720 a neighborhood improvement district within the zonesaid area. 1721 Section 22. Subsection (8) of section 166.231, Florida 1722 Statutes, is amended to read: 1723 166.231 Municipalities; public service tax.— 1724 (8)(a)Beginning July 1, 1995, a municipality may by 1725 ordinance exempt not less than 50 percent of the tax imposed 1726 under this section on purchasers of electrical energy who are 1727 determined to be eligible for the exemption provided by s. 1728 212.08(15) by the Department of Revenue. The exemption shall be 1729 administered as provided in that section. A copy of any 1730 ordinance adopted pursuant to this subsection shall be provided 1731 to the Department of Revenue not less than 14 days prior to its 1732 effective date. 1733(b)If an area that is nominated as an enterprise zone1734pursuant to s. 290.0055 has not yet been designated pursuant to1735s. 290.0065, a municipality may enact an ordinance for such1736exemption; however, the ordinance shall not be effective until1737such area is designated pursuant to s. 290.0065.1738(c)This subsection expires on the date specified in s.1739290.016 for the expiration of the Florida Enterprise Zone Act,1740except that any qualified business that has satisfied the1741requirements of this subsection before that date shall be1742allowed the full benefit of the exemption allowed under this1743subsection as if this subsection had not expired on that date.1744 Section 23. Subsection (19) of section 159.27, Florida 1745 Statutes, is amended to read: 1746 159.27 Definitions.—The following words and terms, unless 1747 the context clearly indicates a different meaning, shall have 1748 the following meanings: 1749 (19) “Commercial project in an enterprise zone” means 1750 buildings, building additions or renovations, or other 1751 structures to be newly constructed and suitable for use by a 1752 commercial enterprise, and includes the site on which such 1753 buildings or structures are located, located in an area 1754 designated as an opportunityenterprisezone under chapter 290 1755pursuant to s. 290.0065. 1756 Section 24. Subsections (1), (3), and (4) of section 1757 193.077, Florida Statutes, are amended to read: 1758 193.077 Notice of new, rebuilt, or expanded property.— 1759 (1) The property appraiser shall accept notices on or 1760 before April 1 of the year in which the new or additional real 1761 or personal property acquired to establish a new business or 1762 facilitate a business expansion or restoration is first subject 1763 to assessment. The notice shall be filed, on a form prescribed 1764 by the department, by any business seeking to qualify for an 1765 opportunityenterprisezone property tax credit as a new or 1766 expanded business pursuant to s. 220.182(4). 1767 (3) Within 10 days of extension or recertification of the 1768 assessment rolls pursuant to s. 193.122, whichever is later, the 1769 property appraiser shall forward to the department a list of all 1770 property of new businesses and property separately assessed as 1771 expansion-related or rebuilt property pursuant to s. 193.085(5) 1772193.085(5)(a). The list shall include the name and address of 1773 the business to which the property is assessed, the assessed 1774 value of the property, the total taxes levied against the 1775 property, the identifying number for the property as shown on 1776 the assessment roll, and a description of the property. 1777(4)This section expires on the date specified in s.1778290.016 for the expiration of the Florida Enterprise Zone Act.1779 Section 25. Subsection (5) of section 193.085, Florida 1780 Statutes, is amended to read: 1781 193.085 Listing all property.— 1782 (5)(a)Beginning in the year in which a notice of new, 1783 rebuilt, or expanded property is accepted and certified pursuant 1784 to s. 193.077 and for the 4 years immediately thereafter, the 1785 property appraiser shall separately assess the prior existing 1786 property and the expansion-related or rebuilt property, if any, 1787 of each business having submitted said notice pursuant to s. 1788 220.182(4). The listing of expansion-related or rebuilt property 1789 on an assessment roll shall immediately follow the listing of 1790 prior existing property for each expanded business. However, 1791 beginning with the first assessment roll following receipt of a 1792 notice from the department that a business has been disallowed 1793 an opportunityenterprisezone property tax credit, the property 1794 appraiser shall singly list the property of such business. 1795(b)This subsection expires on the date specified in s.1796290.016 for the expiration of the Florida Enterprise Zone Act.1797 Section 26. Subsection (4) of section 195.073, Florida 1798 Statutes, is amended to read: 1799 195.073 Classification of property.—All items required by 1800 law to be on the assessment rolls must receive a classification 1801 based upon the use of the property. The department shall 1802 promulgate uniform definitions for all classifications. The 1803 department may designate other subclassifications of property. 1804 No assessment roll may be approved by the department which does 1805 not show proper classifications. 1806 (4)(a)Rules adopted pursuant to this section shall provide 1807 for the separate identification of property as prior existing 1808 property of an expanded or rebuilt business, as expansion 1809 related property of an expanded or rebuilt business, and as 1810 property of a new business, in the event the business qualifies 1811 for an opportunityenterprisezone property tax credit pursuant 1812 to s. 220.182, in addition to classification according to use. 1813(b)This subsection expires on the date specified in s.1814290.016 for the expiration of the Florida Enterprise Zone Act.1815 Section 27. Subsection (1) of section 195.099, Florida 1816 Statutes, is amended to read: 1817 195.099 Periodic review.— 1818 (1)(a)The department may review the assessments of new, 1819 rebuilt, and expanded business reported according to s. 1820 193.077(3), to ensure parity of level of assessment with other 1821 classifications of property. 1822(b)This subsection shall expire on the date specified in1823s. 290.016 for the expiration of the Florida Enterprise Zone1824Act.1825 Section 28. Paragraph (b) of subsection (15) and subsection 1826 (18) of section 196.012, Florida Statutes, are amended to read: 1827 196.012 Definitions.—For the purpose of this chapter, the 1828 following terms are defined as follows, except where the context 1829 clearly indicates otherwise: 1830 (15) “Expansion of an existing business” means: 1831 (b) Any business or organization located in an area that 1832 was designated as an enterprise zone pursuant to chapter 290 as 1833 of December 30, 2015, an opportunity zone pursuant to chapter 1834 290 after July 1, 2020, or a brownfield area that increases 1835 operations on a site located within the same zone or area 1836 colocated with a commercial or industrial operation owned by the 1837 same business or organization under common control with the same 1838 business or organization. 1839 (18) “OpportunityEnterprisezone” means an area designated 1840 as an opportunityenterprisezone pursuant to chapter 290s.1841290.0065.This subsection expires on the date specified in s.1842290.016 for the expiration of the Florida Enterprise Zone Act.1843 Section 29. Subsections (3) and (5) of section 196.1995, 1844 Florida Statutes, are amended to read: 1845 196.1995 Economic development ad valorem tax exemption.— 1846 (3) The board of county commissioners or the governing 1847 authority of the municipality that calls a referendum within its 1848 total jurisdiction to determine whether its respective 1849 jurisdiction may grant economic development ad valorem tax 1850 exemptions may vote to limit the effect of the referendum to 1851 authority to grant economic development tax exemptions for new 1852 businesses and expansions of existing businesses located in an 1853 opportunityenterprisezone or a brownfield area, as defined in 1854 s. 376.79(5).If an area nominated to be an enterprise zone1855pursuant to s. 290.0055 has not yet been designated pursuant to1856s. 290.0065,The board of county commissioners or the governing 1857 authority of the municipality may call such referendumprior to1858such designation; however, the authorityto grant economic 1859 development ad valorem tax exemptionsdoes not apply until such1860area is designated pursuant to s. 290.0065. The ballot question 1861 in such referendum shall be in substantially the following form 1862 and shall be used in lieu of the ballot question prescribed in 1863 subsection (2): 1864 1865 Shall the board of county commissioners of this county (or the 1866 governing authority of this municipality, or both) be authorized 1867 to grant, pursuant to s. 3, Art. VII of the State Constitution, 1868 property tax exemptions for new businesses and expansions of 1869 existing businesses that are located in an opportunity 1870enterprisezone or a brownfield area and that are expected to 1871 create new, full-time jobs in the county (or municipality, or 1872 both)? 1873 1874 ....Yes—For authority to grant exemptions. 1875 ....No—Against authority to grant exemptions. 1876 1877 (5) Upon a majority vote in favor of such authority, the 1878 board of county commissioners or the governing authority of the 1879 municipality, at its discretion, by ordinance may exempt from ad 1880 valorem taxation up to 100 percent of the assessed value of all 1881 improvements to real property made by or for the use of a new 1882 business and of all tangible personal property of such new 1883 business, or up to 100 percent of the assessed value of all 1884 added improvements to real property made to facilitate the 1885 expansion of an existing business and of the net increase in all 1886 tangible personal property acquired to facilitate such expansion 1887 of an existing business. To qualify for this exemption, the 1888 improvements to real property must be made or the tangible 1889 personal property must be added or increased after approval by 1890 motion or resolution of the local governing body, subject to 1891 ordinance adoption or on or after the day the ordinance is 1892 adopted. However, if the authority to grant exemptions is 1893 approved in a referendum in which the ballot question contained 1894 in subsection (3) appears on the ballot, the authority of the 1895 board of county commissioners or the governing authority of the 1896 municipality to grant exemptions is limited solely to new 1897 businesses and expansions of existing businesses that are 1898 located in an area which was designated as an enterprise zone 1899 pursuant to chapter 290 as of December 30, 2015, in an 1900 opportunity zone as defined in chapter 290 as of July 1, 2020, 1901 or in a brownfield area. New businesses and expansions of 1902 existing businesses located in an area that was designated as an 1903 enterprise zone pursuant to chapter 290 as of December 30, 2015, 1904 or is in an opportunity zone as defined in chapter 290 as of 1905 July 1, 2020, but is not in a brownfield area, may qualify for 1906 the ad valorem tax exemption only if approved by motion or 1907 resolution of the local governing body, subject to ordinance 1908 adoption, or by ordinance, enacted before December 31, 2015. 1909 Property acquired to replace existing property shall not be 1910 considered to facilitate a business expansion. All data center 1911 equipment for a data center shall be exempt from ad valorem 1912 taxation for the term of the approved exemption. The exemption 1913 applies only to taxes levied by the respective unit of 1914 government granting the exemption. The exemption does not apply, 1915 however, to taxes levied for the payment of bonds or to taxes 1916 authorized by a vote of the electors pursuant to s. 9(b) or s. 1917 12, Art. VII of the State Constitution. Any such exemption shall 1918 remain in effect for up to 10 years with respect to any 1919 particular facility, or up to 20 years for a data center, 1920 regardless of any change in the authority of the county or 1921 municipality to grant such exemptions or the expiration of the 1922 Enterprise Zone Act pursuant to chapter 290, Florida Statutes 1923 2019. The exemption shall not be prolonged or extended by 1924 granting exemptions from additional taxes or by virtue of any 1925 reorganization or sale of the business receiving the exemption. 1926 Section 30. Subsection (4) of section 205.022, Florida 1927 Statutes, is amended to read: 1928 205.022 Definitions.—When used in this chapter, the 1929 following terms and phrases shall have the meanings ascribed to 1930 them in this section, except when the context clearly indicates 1931 a different meaning: 1932 (4) “OpportunityEnterprisezone” means an area designated 1933 as an opportunityenterprisezone pursuant to chapter 290s.1934290.0065.This subsection expires on the date specified in s.1935290.016 for the expiration of the Florida Enterprise Zone Act.1936 Section 31. Section 205.054, Florida Statutes, is amended 1937 to read: 1938 205.054 Business tax; partial exemption for engaging in 1939 business or occupation in opportunityenterprisezone.— 1940 (1) Notwithstandingthe provisions ofs. 205.033(1)(a) or 1941 s. 205.043(1)(a), the governing body of a county or municipality 1942 may authorize by appropriate resolution or ordinance, adopted 1943 pursuant to the procedure established in s. 205.032 or s. 1944 205.042, the exemption of 50 percent of the business tax levied 1945 for the privilege of engaging in or managing any business, 1946 profession, or occupation in the respective jurisdiction of the 1947 county or municipality when such privilege is exercised at a 1948 permanent business location or branch office located in an 1949 opportunityenterprisezone. 1950 (2) Such exemption applies to each classification for which 1951 a business tax receipt is required in the jurisdiction. 1952 Classifications shall be the same in an opportunityenterprise1953 zone as elsewhere in the jurisdiction. Each county or municipal 1954 business tax receipt issued with the exemption authorized in 1955 this section shall be in the same general form as the other 1956 county or municipal business tax receipts and shall expire at 1957 the same time as those other receipts expire as fixed by law. 1958 Any receipt issued with the exemption authorized in this section 1959 is nontransferable. The exemption authorized in this section 1960 does not apply to any penalty authorized in s. 205.053. 1961 (3) Each tax collecting authority of a county or 1962 municipality which provides the exemption authorized in this 1963 section shall issue to each person who may be entitled to the 1964 exemption a receipt pursuant to the provisions contained in this 1965 section. Before a receipt with such exemption is issued to an 1966 applicant, the tax collecting authority must, in each case, be 1967 provided proof that the applicant is entitled to such exemption. 1968 Such proof shall be made by means of a statement filed under 1969 oath with the tax collecting authority, which statement 1970 indicates that the permanent business location or branch office 1971 of the applicant is located in an opportunityenterprisezone of 1972 a jurisdiction which has authorized the exemption permitted in 1973 this section. 1974 (4) Any receipt obtained with the exemption authorized in 1975 this subsection by the commission of fraud upon the issuing 1976 authority is void. Any person who has fraudulently obtained such 1977 exemption and thereafter engages, under color of the receipt, in 1978 any business, profession, or occupation requiring the business 1979 tax receipt is subject to prosecution for engaging in a 1980 business, profession, or occupation without having the required 1981 receipt under the laws of the state. 1982 (5)If an area nominated as an enterprise zone pursuant to1983s. 290.0055 has not yet been designated pursuant to s. 290.0065,1984 The governing body of a county or municipality may enact anthe1985 appropriate ordinance or resolution authorizing the exemption 1986 permitted in this section; however, such ordinance or resolution1987will not be effective until such area is designated pursuant to1988s. 290.0065. 1989(6)This section expires on the date specified in s.1990290.016 for the expiration of the Florida Enterprise Zone Act;1991and a receipt may not be issued with the exemption authorized in1992this section for any period beginning on or after that date.1993 Section 32. Subsection (6) of section 212.02, Florida 1994 Statutes, is amended to read: 1995 212.02 Definitions.—The following terms and phrases when 1996 used in this chapter have the meanings ascribed to them in this 1997 section, except where the context clearly indicates a different 1998 meaning: 1999 (6) “OpportunityEnterprisezone” means an area of the 2000 state as set forth in chapter 290designated pursuant to s.2001290.0065. This subsection expires on the date specified in s.2002290.016 for the expiration of the Florida Enterprise Zone Act. 2003 Section 33. Subsections (6) and (7) of section 220.02, 2004 Florida Statutes, are amended to read: 2005 220.02 Legislative intent.— 2006 (6)(a) It is the intent of the Legislature that the 2007 opportunityenterprisezone jobs credit provided by s. 220.181 2008 be applicable only to those businesses located in an opportunity 2009enterprisezone. It is further the intent of the Legislature to 2010 provide an incentive for the increased provision of employment 2011 opportunities leading to the improvement of the quality of life 2012 of those employed and the positive expansion of the economy of 2013 the state as well as the economy of present opportunity 2014enterprisezones. 2015 (b) Any person charged with any criminal offense arising 2016 from a civil disorder associated with an emergency, as defined 2017 in s. 220.03(1)(i), and found guilty, whether or not 2018 adjudication of guilt or imposition of sentence is suspended, 2019 deferred, or withheld, is not eligible to make application for, 2020 receive, or in any other manner enjoy the benefits or any form 2021 of assistance available under chapter 80-247, Laws of Florida. 2022(c)This subsection expires on the date specified in s.2023290.016 for the expiration of the Florida Enterprise Zone Act.2024 (7)(a) It is the intent of the Legislature that the 2025 opportunityenterprisezone property tax credit provided by s. 2026 220.182 be applicable only to those new or expanded businesses 2027 located in opportunityenterprisezones which make a positive 2028 expansionary contribution to the economy of this state and to 2029 the economy of their local communities in terms of new jobs for 2030 residents of opportunityenterprisezones and improvements to 2031 real and personal property located in opportunityenterprise2032 zones. 2033 (b) Any person charged with any criminal offense arising 2034 from a civil disorder associated with an emergency, as defined 2035 in s. 220.03(1)(i), and found guilty, whether or not 2036 adjudication of guilt or imposition of sentence is suspended, 2037 deferred, or withheld, is not eligible to make application for, 2038 receive, or in any other manner enjoy the benefits or any form 2039 of assistance available under chapter 80-248, Laws of Florida. 2040(c)This subsection expires on the date specified in s.2041290.016 for the expiration of the Florida Enterprise Zone Act.2042 Section 34. Paragraphs (a), (c), (i), (j), (k), (o), (p), 2043 (q), (t), (u), and (ee) of subsection (1) of section 220.03, 2044 Florida Statutes, are amended to read: 2045 220.03 Definitions.— 2046 (1) SPECIFIC TERMS.—When used in this code, and when not 2047 otherwise distinctly expressed or manifestly incompatible with 2048 the intent thereof, the following terms shall have the following 2049 meanings: 2050 (a) “Ad valorem taxes paid” means 96 percent of property 2051 taxes levied for operating purposes and does not include 2052 interest, penalties, or discounts foregone. In addition, the 2053 term “ad valorem taxes paid,” for purposes of the credit in s. 2054 220.182, means the ad valorem tax paid on new or additional real 2055 or personal property acquired to establish a new business or 2056 facilitate a business expansion, including pollution and waste 2057 control facilities, or any part thereof, and including one or 2058 more buildings or other structures, machinery, fixtures, and 2059 equipment.This paragraph expires on the date specified in s.2060290.016 for the expiration of the Florida Enterprise Zone Act.2061 (c) “Business” or “business firm” means any business entity 2062 authorized to do business in this state as defined in paragraph 2063 (e), and any bank or savings and loan association as defined in 2064 s. 220.62, subject to the tax imposed bythe provisions ofthis 2065 chapter.This paragraph expires on the date specified in s.2066290.016 for the expiration of the Florida Enterprise Zone Act.2067 (i) “Emergency,” as used in s. 220.02 and in paragraph (u) 2068 of this subsection, means occurrence of widespread or severe 2069 damage, injury, or loss of life or property proclaimed pursuant 2070 to s. 14.022 or declared pursuant to s. 252.36.This paragraph2071expires on the date specified in s. 290.016 for the expiration2072of the Florida Enterprise Zone Act.2073 (j) “OpportunityEnterprisezone” means an area in the 2074 state as set forth in chapter 290designated pursuant to s.2075290.0065. This paragraph expires on the date specified in s.2076290.016 for the expiration of the Florida Enterprise Zone Act. 2077 (k) “Expansion of an existing business,” for the purposes 2078 of the opportunityenterprisezone property tax credit, means 2079 any business entity authorized to do business in this state as 2080 defined in paragraph (e), and any bank or savings and loan 2081 association as defined in s. 220.62, subject to the tax imposed 2082 bythe provisions ofthis chapter, located in an opportunity 2083enterprisezone, which expands by or through additions to real 2084 and personal property and which establishes five or more new 2085 jobs to employ five or more additional full-time employees at 2086 such location.This paragraph expires on the date specified in2087s. 290.016 for the expiration of the Florida Enterprise Zone2088Act.2089 (o) “Local government” means any county or incorporated 2090 municipality in the state.This paragraph expires on the date2091specified in s. 290.016 for the expiration of the Florida2092Enterprise Zone Act.2093 (p) “New business,” for the purposes of the opportunity 2094enterprisezone property tax credit, means any business entity 2095 authorized to do business in this state as defined in paragraph 2096 (e), or any bank or savings and loan association as defined in 2097 s. 220.62, subject to the tax imposed bythe provisions ofthis 2098 chapter, first beginning operations on a site located in an 2099 opportunityenterprisezone and clearly separate from any other 2100 commercial or industrial operations owned by the same entity, 2101 bank, or savings and loan association and which establishes five 2102 or more new jobs to employ five or more additional full-time 2103 employees at such location.This paragraph expires on the date2104specified in s. 290.016 for the expiration of the Florida2105Enterprise Zone Act.2106 (q) “New employee,” for the purposes of the enterprise zone 2107 jobs credit, means a person residing in an opportunity 2108enterprisezone or a participant in the welfare transition 2109 program who is employed at a business located in an enterprise 2110 zone who begins employment in the operations of the business 2111 after July 1, 2020July 1, 1995, and who has not been previously 2112 employed full time within the preceding 12 months by the 2113 business or a successor business claiming the credit pursuant to 2114 s. 220.181. A person shall be deemed to be employed by such a 2115 business if the person performs duties in connection with the 2116 operations of the business on a full-time basis, provided she or 2117 he is performing such duties for an average of at least 36 hours 2118 per week each month. The person must be performing such duties 2119 at a business site located in an opportunityenterprisezone. 2120This paragraph expires on the date specified in s. 290.016 for2121the expiration of the Florida Enterprise Zone Act.2122 (t) “Project” means any activity undertaken by an eligible 2123 sponsor, as defined in s. 220.183(2)(c), which is designed to 2124 construct, improve, or substantially rehabilitate housing that 2125 is affordable to low-income or very-low-income households as 2126 defined in s. 420.9071(19) and (28); designed to provide housing 2127 opportunities for persons with special needs as defined in s. 2128 420.0004; designed to provide commercial, industrial, or public 2129 resources and facilities; or designed to improve entrepreneurial 2130 and job-development opportunities for low-income persons. A 2131 project may be the investment necessary to increase access to 2132 high-speed broadband capability in a rural community that had an 2133 enterprise zone designated pursuant to chapter 290 as of May 1, 2134 2015, or is an opportunity zone as set forth in chapter 290, 2135 including projects that result in improvements to communications 2136 assets that are owned by a business. A project may include the 2137 provision of museum educational programs and materials that are 2138 directly related to any project approved between January 1, 2139 1996, and December 31, 1999, and located in an area that was in 2140 an enterprise zone designatedpursuant to s. 290.0065as of May 2141 1, 2015, or is an opportunity zone as set forth in chapter 290. 2142 This paragraph does not preclude projects that propose to 2143 construct or rehabilitate low-income or very-low-income housing 2144 on scattered sites or housing opportunities for persons with 2145 special needs as defined in s. 420.0004. With respect to 2146 housing, contributions may be used to pay the following eligible 2147 project-related activities: 2148 1. Project development, impact, and management fees for 2149 special needs, low-income, or very-low-income housing projects; 2150 2. Down payment and closing costs for eligible persons, as 2151 defined in s. 420.9071(19) and (28); 2152 3. Administrative costs, including housing counseling and 2153 marketing fees, not to exceed 10 percent of the community 2154 contribution, directly related to special needs, low-income, or 2155 very-low-income projects; and 2156 4. Removal of liens recorded against residential property 2157 by municipal, county, or special-district local governments when 2158 satisfaction of the lien is a necessary precedent to the 2159 transfer of the property to an eligible person, as defined in s. 2160 420.9071(19) and (28), for the purpose of promoting home 2161 ownership. Contributions for lien removal must be received from 2162 a nonrelated third party. 2163 (u) “Rebuilding of an existing business” means replacement 2164 or restoration of real or tangible property destroyed or damaged 2165 in an emergency, as defined in paragraph (i), after July 1, 2166 1995, in an enterprise zone or after July 1, 2020, in an 2167 opportunity zone, by a business entity authorized to do business 2168 in this state as defined in paragraph (e), or a bank or savings 2169 and loan association as defined in s. 220.62, subject to the tax 2170 imposed bythe provisions ofthis chapter, located in the 2171 enterprise zone.This paragraph expires on the date specified in2172s. 290.016 for the expiration of the Florida Enterprise Zone2173Act.2174 (ee) “New job has been created” means that, on the date of 2175 approvalapplication, the total number of full-time jobs is 2176 greater than the total was 12 months prior to that date, as 2177 demonstrated to the department by a business located in the 2178 opportunityenterprisezone. 2179 Section 35. Paragraph (a) of subsection (1) of section 2180 220.13, Florida Statutes, is amended to read: 2181 220.13 “Adjusted federal income” defined.— 2182 (1) The term “adjusted federal income” means an amount 2183 equal to the taxpayer’s taxable income as defined in subsection 2184 (2), or such taxable income of more than one taxpayer as 2185 provided in s. 220.131, for the taxable year, adjusted as 2186 follows: 2187 (a) Additions.—There shall be added to such taxable income: 2188 1.a. The amount of any tax upon or measured by income, 2189 excluding taxes based on gross receipts or revenues, paid or 2190 accrued as a liability to the District of Columbia or any state 2191 of the United States which is deductible from gross income in 2192 the computation of taxable income for the taxable year. 2193 b. Notwithstanding sub-subparagraph a., if a credit taken 2194 under s. 220.1875 is added to taxable income in a previous 2195 taxable year under subparagraph 11. and is taken as a deduction 2196 for federal tax purposes in the current taxable year, the amount 2197 of the deduction allowed shall not be added to taxable income in 2198 the current year. The exception in this sub-subparagraph is 2199 intended to ensure that the credit under s. 220.1875 is added in 2200 the applicable taxable year and does not result in a duplicate 2201 addition in a subsequent year. 2202 2. The amount of interest which is excluded from taxable 2203 income under s. 103(a) of the Internal Revenue Code or any other 2204 federal law, less the associated expenses disallowed in the 2205 computation of taxable income under s. 265 of the Internal 2206 Revenue Code or any other law, excluding 60 percent of any 2207 amounts included in alternative minimum taxable income, as 2208 defined in s. 55(b)(2) of the Internal Revenue Code, if the 2209 taxpayer pays tax under s. 220.11(3). 2210 3. In the case of a regulated investment company or real 2211 estate investment trust, an amount equal to the excess of the 2212 net long-term capital gain for the taxable year over the amount 2213 of the capital gain dividends attributable to the taxable year. 2214 4. That portion of the wages or salaries paid or incurred 2215 for the taxable year which is equal to the amount of the credit 2216 allowable for the taxable year under s. 220.181.This2217subparagraph shall expire on the date specified in s. 290.0162218for the expiration of the Florida Enterprise Zone Act.2219 5. That portion of the ad valorem school taxes paid or 2220 incurred for the taxable year which is equal to the amount of 2221 the credit allowable for the taxable year under s. 220.182.This2222subparagraph shall expire on the date specified in s. 290.0162223for the expiration of the Florida Enterprise Zone Act.2224 6. The amount taken as a credit under s. 220.195 which is 2225 deductible from gross income in the computation of taxable 2226 income for the taxable year. 2227 7. That portion of assessments to fund a guaranty 2228 association incurred for the taxable year which is equal to the 2229 amount of the credit allowable for the taxable year. 2230 8. In the case of a nonprofit corporation which holds a 2231 pari-mutuel permit and which is exempt from federal income tax 2232 as a farmers’ cooperative, an amount equal to the excess of the 2233 gross income attributable to the pari-mutuel operations over the 2234 attributable expenses for the taxable year. 2235 9. The amount taken as a credit for the taxable year under 2236 s. 220.1895. 2237 10. Up to nine percent of the eligible basis of any 2238 designated project which is equal to the credit allowable for 2239 the taxable year under s. 220.185. 2240 11. The amount taken as a credit for the taxable year under 2241 s. 220.1875. The addition in this subparagraph is intended to 2242 ensure that the same amount is not allowed for the tax purposes 2243 of this state as both a deduction from income and a credit 2244 against the tax. This addition is not intended to result in 2245 adding the same expense back to income more than once. 2246 12. The amount taken as a credit for the taxable year under 2247 s. 220.192. 2248 13. The amount taken as a credit for the taxable year under 2249 s. 220.193. 2250 14. Any portion of a qualified investment, as defined in s. 2251 288.9913, which is claimed as a deduction by the taxpayer and 2252 taken as a credit against income tax pursuant to s. 288.9916. 2253 15. The costs to acquire a tax credit pursuant to s. 2254 288.1254(5) that are deducted from or otherwise reduce federal 2255 taxable income for the taxable year. 2256 16. The amount taken as a credit for the taxable year 2257 pursuant to s. 220.194. 2258 17. The amount taken as a credit for the taxable year under 2259 s. 220.196. The addition in this subparagraph is intended to 2260 ensure that the same amount is not allowed for the tax purposes 2261 of this state as both a deduction from income and a credit 2262 against the tax. The addition is not intended to result in 2263 adding the same expense back to income more than once. 2264 Section 36. Paragraph (a) of subsection (1) of section 2265 288.076, Florida Statutes, is amended to read: 2266 288.076 Return on investment reporting for economic 2267 development programs.— 2268 (1) As used in this section, the term: 2269 (a) “Jobs” has the same meaning as provided in s. 2270 288.106(2)288.106(2)(i). 2271 Section 37. Paragraph (f) of subsection (2) of section 2272 288.106, Florida Statutes, is amended, and a new paragraph (l) 2273 is added to that subsection, to read: 2274 288.106 Tax refund program for qualified target industry 2275 businesses.— 2276 (2) DEFINITIONS.—As used in this section: 2277(f)“Enterprise zone” means an area designated as an2278enterprise zone pursuant to s. 290.0065.2279 (l) “Opportunity zone” means an area as set forth in 2280 chapter 290. 2281 Section 38. Subsection (7) of section 288.907, Florida 2282 Statutes, is amended to read: 2283 288.907 Annual incentives report.—By December 30 of each 2284 year, Enterprise Florida, Inc., in conjunction with the 2285 department, shall provide the Governor, the President of the 2286 Senate, and the Speaker of the House of Representatives a 2287 detailed incentives report quantifying the economic benefits for 2288 all of the economic development incentive programs marketed by 2289 Enterprise Florida, Inc. The annual incentives report must 2290 include: 2291 (7) The amount of tax refunds, tax credits, or other 2292 payments made to projects locating or expanding in state 2293 opportunityenterprisezones, rural communities, brownfield 2294 areas, or distressed urban communities. The report must include 2295 a separate analysis of the impact of such tax refunds on state 2296 opportunityenterprisezonesdesignated under s. 290.0065, rural 2297 communities, brownfield areas, and distressed urban communities. 2298 Section 39. Paragraph (e) of subsection (2), subsection 2299 (4), and paragraph (l) of subsection (5) of section 288.1089, 2300 Florida Statutes, are amended to read: 2301 288.1089 Innovation Incentive Program.— 2302 (2) As used in this section, the term: 2303 (e) “OpportunityEnterprisezone” means an area designated 2304 as an opportunityenterprisezone pursuant to chapter 290s.2305290.0065. 2306 (4) To qualify for review by the department, the applicant 2307 must, at a minimum, establish the following to the satisfaction 2308 of the department: 2309 (a) The jobs created by the project must pay an estimated 2310 annual average wage equaling at least 130 percent of the average 2311 private sector wage. The department may waive this average wage 2312 requirement at the request of Enterprise Florida, Inc., for a 2313 project located in a rural area, a brownfield area, or an 2314 opportunityenterprisezone, when the merits of the individual 2315 project or the specific circumstances in the community in 2316 relationship to the project warrant such action. A 2317 recommendation for waiver by Enterprise Florida, Inc., must 2318 include a specific justification for the waiver and be 2319 transmitted to the department in writing. If the department 2320 elects to waive the wage requirement, the waiver must be stated 2321 in writing and the reasons for granting the waiver must be 2322 explained. 2323 (b) A research and development project must: 2324 1. Serve as a catalyst for an emerging or evolving 2325 technology cluster. 2326 2. Demonstrate a plan for significant higher education 2327 collaboration. 2328 3. Provide the state, at a minimum, a cumulative break-even 2329 economic benefit within a 20-year period. 2330 4. Be provided with a one-to-one match from the local 2331 community. The match requirement may be reduced or waived in 2332 rural areas of opportunity or reduced in rural areas, brownfield 2333 areas, and opportunityenterprisezones. 2334 (c) An innovation business project in this state, other 2335 than a research and development project, must: 2336 1.a. Result in the creation of at least 1,000 direct, new 2337 jobs at the business; or 2338 b. Result in the creation of at least 500 direct, new jobs 2339 if the project is located in a rural area, a brownfield area, or 2340 an opportunityenterprisezone. 2341 2. Have an activity or product that is within an industry 2342 that is designated as a target industry business under s. 2343 288.106 or a designated sector under s. 288.108. 2344 3.a. Have a cumulative investment of at least $500 million 2345 within a 5-year period; or 2346 b. Have a cumulative investment that exceeds $250 million 2347 within a 10-year period if the project is located in a rural 2348 area, brownfield area, or an opportunityenterprisezone. 2349 4. Be provided with a one-to-one match from the local 2350 community. The match requirement may be reduced or waived in 2351 rural areas of opportunity or reduced in rural areas, brownfield 2352 areas, and opportunityenterprisezones. 2353 (d) For an alternative and renewable energy project in this 2354 state, the project must: 2355 1. Demonstrate a plan for significant collaboration with an 2356 institution of higher education; 2357 2. Provide the state, at a minimum, a cumulative break-even 2358 economic benefit within a 20-year period; 2359 3. Include matching funds provided by the applicant or 2360 other available sources. The match requirement may be reduced or 2361 waived in rural areas of opportunity or reduced in rural areas, 2362 brownfield areas, and opportunityenterprisezones; 2363 4. Be located in this state; and 2364 5. Provide at least 35 direct, new jobs that pay an 2365 estimated annual average wage that equals at least 130 percent 2366 of the average private sector wage. 2367 (5) The department shall review proposals pursuant to s. 2368 288.061 for all three categories of innovation incentive awards. 2369 Before making a recommendation to the executive director, the 2370 department shall solicit comments and recommendations from the 2371 Department of Agriculture and Consumer Services. For each 2372 project, the evaluation and recommendation to the department 2373 must include, but need not be limited to: 2374 (l) Additional evaluative criteria for a research and 2375 development facility project, including: 2376 1. A description of the extent to which the project has the 2377 potential to serve as catalyst for an emerging or evolving 2378 cluster. 2379 2. A description of the extent to which the project has or 2380 could have a long-term collaborative research and development 2381 relationship with one or more universities or community colleges 2382 in this state. 2383 3. A description of the existing or projected impact of the 2384 project on established clusters or targeted industry sectors. 2385 4. A description of the project’s contribution to the 2386 diversity and resiliency of the innovation economy of this 2387 state. 2388 5. A description of the project’s impact on special needs 2389 communities, including, but not limited to, rural areas, 2390 distressed urban areas, and opportunityenterprisezones. 2391 Section 40. Paragraph (c) of subsection (5) of section 2392 288.1175, Florida Statutes, is amended to read: 2393 288.1175 Agriculture education and promotion facility.— 2394 (5) The Department of Agriculture and Consumer Services 2395 shall competitively evaluate applications for funding of an 2396 agriculture education and promotion facility. If the number of 2397 applicants exceeds three, the Department of Agriculture and 2398 Consumer Services shall rank the applications based upon 2399 criteria developed by the Department of Agriculture and Consumer 2400 Services, with priority given in descending order to the 2401 following items: 2402 (c) The location of the facility in a brownfield site as 2403 defined in s. 376.79(4), a rural enterprise zone as defined in 2404 s. 290.004, Florida Statutes 2019, an opportunity zone as 2405 defined in chapter 290, an agriculturally depressed area as 2406 defined in s. 570.74, or a county that has lost its agricultural 2407 land to environmental restoration projects. 2408 Section 41. Section 290.00710, Florida Statutes, is 2409 amended to read: 2410 290.00710 Enterprise zone designation for the City of 2411 Lakeland.—The City of Lakeland may apply to the department for 2412 designation of one enterprise zone for an area within the City 2413 of Lakeland, which zone shall encompass an area up to 10 square 2414 miles. Notwithstanding former s. 290.0065, limiting the total 2415 number of enterprise zones designated and the number of 2416 enterprise zones within a population category, the department 2417 may designate one enterprise zone under this section. The 2418 department shall establish the initial effective date of the 2419 enterprise zone designated pursuant to this section. 2420 Section 42. Section 290.0072, Florida Statutes, is amended 2421 to read: 2422 290.0072 Enterprise zone designation for the City of Winter 2423 Haven.—The City of Winter Haven may apply to the department for 2424 designation of one enterprise zone for an area within the City 2425 of Winter Haven, which zone shall encompass an area up to 5 2426 square miles. Notwithstanding former s. 290.0065 limiting the 2427 total number of enterprise zones designated and the number of 2428 enterprise zones within a population category, the department 2429 may designate one enterprise zone under this section. The 2430 department shall establish the initial effective date of the 2431 enterprise zone designated pursuant to this section. 2432 Section 43. Section 290.00725, Florida Statutes, is amended 2433 to read: 2434 290.00725 Enterprise zone designation for the City of 2435 Ocala.—The City of Ocala may apply to the department for 2436 designation of one enterprise zone for an area within the 2437 western portion of the city, which zone shall encompass an area 2438 up to 5 square miles. Notwithstanding former s. 290.0065 2439 limiting the total number of enterprise zones designated and the 2440 number of enterprise zones within a population category, the 2441 department may designate one enterprise zone under this section. 2442 The department shall establish the initial effective date of the 2443 enterprise zone designated under this section. 2444 Section 44. Section 290.00726, Florida Statutes, is amended 2445 to read: 2446 290.00726 Enterprise zone designation for Martin County. 2447 Martin County may apply to the department for designation of one 2448 enterprise zone for an area within Martin County, which zone 2449 shall encompass an area of up to 10 square miles consisting of 2450 land within the primary urban services boundary and focusing on 2451 Indiantown, but excluding property owned by Florida Power and 2452 Light to the west, two areas to the north designated as estate 2453 residential, and the county-owned Timer Powers Recreational 2454 Area. Within the designated enterprise zone, Martin County shall 2455 exempt residential condominiums from benefiting from state 2456 enterprise zone incentives, unless prohibited by law. 2457 Notwithstanding former s. 290.0065 limiting the total number of 2458 enterprise zones designated and the number of enterprise zones 2459 within a population category, the department may designate one 2460 enterprise zone under this section. The department shall 2461 establish the initial effective date of the enterprise zone 2462 designated under this section. 2463 Section 45. Section 290.00727, Florida Statutes, is amended 2464 to read: 2465 290.00727 Enterprise zone designation for the City of Palm 2466 Bay.—The City of Palm Bay may apply to the department for 2467 designation of one enterprise zone for an area within the 2468 northeast portion of the city, which zone shall encompass an 2469 area of up to 5 square miles. Notwithstanding former s. 290.0065 2470 limiting the total number of enterprise zones designated and the 2471 number of enterprise zones within a population category, the 2472 department may designate one enterprise zone under this section. 2473 The department shall establish the initial effective date of the 2474 enterprise zone designated under this section. 2475 Section 46. Section 290.00728, Florida Statutes, is amended 2476 to read: 2477 290.00728 Enterprise zone designation for Lake County.—Lake 2478 County may apply to the department for designation of one 2479 enterprise zone, which zone shall encompass an area of up to 10 2480 square miles within Lake County. Notwithstanding former s. 2481 290.0065 limiting the total number of enterprise zones 2482 designated and the number of enterprise zones within a 2483 population category, the department may designate one enterprise 2484 zone under this section. The department shall establish the 2485 initial effective date of the enterprise zone designated under 2486 this section. 2487 Section 47. Section 290.00729, Florida Statutes, is amended 2488 to read: 2489 290.00729 Enterprise zone designation for Charlotte 2490 County.—Charlotte County may apply to the Department of Economic 2491 Opportunity for designation of one enterprise zone encompassing 2492 an area not to exceed 20 square miles within Charlotte County. 2493 Notwithstanding former s. 290.0065 limiting the total number of 2494 enterprise zones designated and the number of enterprise zones 2495 within a population category, the department may designate one 2496 enterprise zone under this section. The department shall 2497 establish the initial effective date of the enterprise zone 2498 designated under this section. 2499 Section 48. Section 290.0073, Florida Statutes, is amended 2500 to read: 2501 290.0073 Enterprise zone designation for Indian River 2502 County, the City of Vero Beach, and the City of Sebastian. 2503 Indian River County, the City of Vero Beach, and the City of 2504 Sebastian may jointly apply to the department for designation of 2505 one enterprise zone encompassing an area not to exceed 10 square 2506 miles. Notwithstanding formerthe provisions ofs. 290.0065 2507 limiting the total number of enterprise zones designated and the 2508 number of enterprise zones within a population category, the 2509 department may designate one enterprise zone under this section. 2510 The department shall establish the initial effective date of the 2511 enterprise zone designated pursuant to this section. 2512 Section 49. Section 290.00731, Florida Statutes, is amended 2513 to read: 2514 290.00731 Enterprise zone designation for Citrus County. 2515 Citrus County may apply to the department for designation of one 2516 enterprise zone for an area within Citrus County. 2517 Notwithstanding former s. 290.0065 limiting the total number of 2518 enterprise zones designated and the number of enterprise zones 2519 within a population category, the department may designate one 2520 enterprise zone under this section. The department shall 2521 establish the initial effective date of the enterprise zone 2522 designated under this section. 2523 Section 50. Section 290.0074, Florida Statutes, is amended 2524 to read: 2525 290.0074 Enterprise zone designation for Sumter County. 2526 Sumter County may apply to the department for designation of one 2527 enterprise zone encompassing an area not to exceed 10 square 2528 miles. Notwithstanding formerthe provisions ofs. 290.0065 2529 limiting the total number of enterprise zones designated and the 2530 number of enterprise zones within a population category, the 2531 department may designate one enterprise zone under this section. 2532 The department shall establish the initial effective date of the 2533 enterprise zone designated pursuant to this section. 2534 Section 51. Section 290.0077, Florida Statutes, is amended 2535 to read: 2536 290.0077 Enterprise zone designation for Orange County and 2537 the municipality of Apopka.—Orange County and the municipality 2538 of Apopka may jointly apply to the department for designation of 2539 one enterprise zone. Notwithstanding formerthe provisions ofs. 2540 290.0065 limiting the total number of enterprise zones 2541 designated and the number of enterprise zones within a 2542 population category, the department may designate one enterprise 2543 zone under this section. The department shall establish the 2544 initial effective date of the enterprise zone designated 2545 pursuant to this section. 2546 Section 52. Section 290.06561, Florida Statutes, is 2547 repealed. 2548 Section 53. Subsection (2) of section 339.2821, Florida 2549 Statutes, is amended to read: 2550 339.2821 Economic development transportation projects.— 2551 (2) The department, in consultation with the Department of 2552 Economic Opportunity, shall review each transportation project 2553 for approval and funding. In the review, the department must 2554 consider: 2555 (a) The cost per job created or retained considering the 2556 amount of transportation funds requested; 2557 (b) The average hourly rate of wages for jobs created; 2558 (c) The reliance on any program as an inducement for 2559 determining the transportation project’s location; 2560 (d) The amount of capital investment to be made by a 2561 business; 2562 (e) The demonstrated local commitment; 2563 (f) The location of the transportation project in an 2564 opportunityenterprisezone as set forth in chapter 290 2565designated in s. 290.0055; 2566 (g) The location of the transportation project in a 2567 spaceport territory as defined in s. 331.304; 2568 (h) The unemployment rate of the surrounding area; and 2569 (i) The poverty rate of the community. 2570 2571 The department may contact any agency it deems appropriate for 2572 additional information regarding the approval of a 2573 transportation project. A transportation project must be 2574 approved by the department to be eligible for funding. 2575 Section 54. Paragraph (b) of subsection (5) of section 2576 339.63, Florida Statutes, is amended to read: 2577 339.63 System facilities designated; additions and 2578 deletions.— 2579 (5) 2580 (b) A facility designated part of the Strategic Intermodal 2581 System pursuant to paragraph (a) that is within the jurisdiction 2582 of a local government that maintains a transportation 2583 concurrency system shall receive a waiver of transportation 2584 concurrency requirements applicable to Strategic Intermodal 2585 System facilities in order to accommodate any development at the 2586 facility which occurs pursuant to a building permit issued on or 2587 before December 31, 2017, but only if such facility is located: 2588 1. Within an area designated pursuant to s. 288.0656(7) as 2589 a rural area of opportunity; 2590 2. Within an opportunitya rural enterprisezone as defined 2591 in chapter 290s. 290.004(5); or 2592 3. Within 15 miles of the boundary of a rural area of 2593 opportunity or an opportunitya rural enterprisezone. 2594 Section 55. Paragraph (d) of subsection (2) of section 2595 624.5105, Florida Statutes, is amended to read: 2596 624.5105 Community contribution tax credit; authorization; 2597 limitations; eligibility and application requirements; 2598 administration; definitions; expiration.— 2599 (2) ELIGIBILITY REQUIREMENTS.— 2600 (d) The project shall be located in an area that was 2601 designated as an enterprise zone pursuant to chapter 290 between 2602as ofMay 1, 2015, and July 1, 2015; an opportunity zone after 2603 July 1, 2020; or a Front Porch Florida Community. Any project 2604 designed to provide housing opportunities for persons with 2605 special needs as defined in s. 420.0004 or to construct or 2606 rehabilitate housing for low-income or very-low-income 2607 households as defined in s. 420.9071(19) and (28) is exempt from 2608 the area requirement of this paragraph. 2609 Section 56. Section 196.1996, Florida Statutes, is 2610 reenacted to read: 2611 196.1996 Economic development ad valorem tax exemption; 2612 effect of ch. 94-136.—Nothing contained in chapter 94-136, Laws 2613 of Florida, shall be deemed to require any board of county 2614 commissioners or a governing body of any municipality to reenact 2615 any resolution or ordinance to authorize the board of county 2616 commissioners or the governing body to grant economic 2617 development ad valorem tax exemptions in an enterprise zone that 2618 was in effect on December 31, 1994. Economic development ad 2619 valorem tax exemptions may be granted pursuant to such 2620 resolution or ordinance which was previously approved and a 2621 referendum, beginning July 1, 1995. 2622 Section 57. Enterprise zone boundaries identified in s. 2623 290.00710, s. 290.0072, s. 290.00725, s. 290.00726, s. 2624 290.00727, s. 290.00728, s. 290.00729, s. 290.0073, s. 2625 290.00731, s. 290.0074, or s. 290.0077, Florida Statutes, which 2626 were in existence before December 31, 2015, are preserved for 2627 the purpose of allowing local governments to administer local 2628 incentive programs within these boundaries through December 31, 2629 2021, except for eligible contiguous multi-phase projects in 2630 which at least one certificate of use or occupancy has been 2631 issued before December 31, 2021, and which project will then 2632 vest the remaining project phases until completion, but no later 2633 than December 31, 2026. 2634 Section 58. The Division of Law Revision is directed to 2635 prepare a reviser’s bill for the 2021 Regular Session to 2636 substitute the term “opportunity zone” for “enterprise zone,” 2637 substitute the term “opportunity zones” for “enterprise zones,” 2638 and substitute the term “Florida Opportunity Zone Act” for 2639 “Florida Enterprise Zone Act” wherever those terms appear in the 2640 Florida Statutes, except where such terms appear in this act. 2641 Section 59. This act shall take effect July 1, 2020.